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File Income Tax Online

File income tax online Publication 972 - Main Content Table of Contents Child Tax CreditQualifying Child Limits on the Credit Claiming the Credit Earned Income Additional Child Tax Credit How To Get Tax HelpLow Income Taxpayer Clinics Child Tax Credit This credit is for people who have a qualifying child as defined later. File income tax online It is in addition to the credit for child and dependent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 38a). File income tax online The maximum amount you can claim for the credit is $1,000 for each qualifying child. File income tax online Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. File income tax online S. File income tax online citizen, a U. File income tax online S. File income tax online national, or a U. File income tax online S. File income tax online resident alien. File income tax online For more information, see Publication 519, U. File income tax online S. File income tax online Tax Guide for Aliens. File income tax online If the child was adopted, see Adopted child , later. File income tax online For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4). File income tax online Example. File income tax online Your 10-year-old nephew lives in Mexico and qualifies as your dependent. File income tax online Because he is not a U. File income tax online S. File income tax online citizen, U. File income tax online S. File income tax online national, or U. File income tax online S. File income tax online resident alien, he is not a qualifying child for the child tax credit. File income tax online Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). File income tax online   If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). File income tax online   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. File income tax online To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. File income tax online For more information about the substantial presence test, see Publication 519, U. File income tax online S. File income tax online Tax Guide for Aliens. File income tax online Adopted child. File income tax online   An adopted child is always treated as your own child. File income tax online An adopted child includes a child lawfully placed with you for legal adoption. File income tax online   If you are a U. File income tax online S. File income tax online citizen or U. File income tax online S. File income tax online national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. File income tax online Exceptions to time lived with you. File income tax online    A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. File income tax online Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. File income tax online   There are also exceptions for kidnapped children and children of divorced or separated parents. File income tax online For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. File income tax online Qualifying child of more than one person. File income tax online   A special rule applies if your qualifying child is the qualifying child of more than one person. File income tax online For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. File income tax online Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. File income tax online The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. File income tax online If this amount is zero, you cannot take this credit because there is no tax to reduce. File income tax online But you may be able to take the additional child tax credit. File income tax online See Additional Child Tax Credit, later. File income tax online Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. File income tax online Married filing jointly – $110,000. File income tax online Single, head of household, or qualifying widow(er) – $75,000. File income tax online Married filing separately – $55,000. File income tax online Modified AGI. File income tax online   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. File income tax online Any amount excluded from income because of the exclusion of income from Puerto Rico. File income tax online On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. File income tax online ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. File income tax online Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. File income tax online Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. File income tax online Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. File income tax online   If you do not have any of the above, your modified AGI is the same as your AGI. File income tax online AGI. File income tax online   Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. File income tax online Claiming the Credit To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. File income tax online You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. File income tax online You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. File income tax online Earned Income You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet , later, or Schedule 8812. File income tax online Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet , later, to figure your earned income. File income tax online Form 1040A filers, use the 1040A Filers —- Earned Income Worksheet , later. File income tax online For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. File income tax online Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. File income tax online The additional child tax credit may give you a refund even if you do not owe any tax. File income tax online How to claim the additional child tax credit. File income tax online   To claim the additional child tax credit, follow the steps below. File income tax online Make sure you figured the amount, if any, of your child tax credit. File income tax online If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. File income tax online If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63. File income tax online Child Tax Credit Worksheet This image is too large to be displayed in the current screen. File income tax online Please click the link to view the image. File income tax online Child tax worksheet - page 1. File income tax online Child Tax Credit Worksheet—Continued This image is too large to be displayed in the current screen. File income tax online Please click the link to view the image. File income tax online Child tax worksheet - page 2. File income tax online Line 11 Worksheet This image is too large to be displayed in the current screen. File income tax online Please click the link to view the image. File income tax online Line 11 worksheet - page 1. File income tax online Line 11 Worksheet—Continued This image is too large to be displayed in the current screen. File income tax online Please click the link to view the image. File income tax online Line 11 worksheet - page 2. File income tax online 1040 and 1040NR Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, Child Tax Credit) Before you begin:    ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line  4a of Schedule 8812, Child Tax Credit. File income tax online  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. File income tax online  ✓If married filing jointly, include your spouse's amounts with yours when completing this worksheet. File income tax online     1. File income tax online a. File income tax online Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 1a. File income tax online     b. File income tax online Enter the amount of any nontaxable combat pay received. File income tax online Also enter this amount on Schedule 8812, line 4b. File income tax online This amount should be shown in Form(s) W-2, box 12, with code Q. File income tax online 1b. File income tax online       Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. File income tax online Otherwise, skip lines 2a through 2e and go to line 3. File income tax online     2. File income tax online a. File income tax online Enter any statutory employee income reported on line 1 of Schedule C or C-EZ 2a. File income tax online     b. File income tax online Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. File income tax online * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. File income tax online Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. File income tax online Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b. File income tax online     c. File income tax online Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A. File income tax online * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. File income tax online Do not include on this line any amounts exempt from self-employment tax 2c. File income tax online         d. File income tax online If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. File income tax online Otherwise, skip this line and enter on line 2e the amount from line 2c 2d. File income tax online         e. File income tax online If line 2c is a profit, enter the smaller of line 2c or line 2d. File income tax online If line 2c is a (loss), enter the (loss) from line 2c. File income tax online 2e. File income tax online   3. File income tax online Combine lines 1a, 1b, 2a, 2b, and 2e. File income tax online If zero or less, stop. File income tax online Do not complete the rest of this worksheet. File income tax online Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3. File income tax online   4. File income tax online Enter any amount included on line 1a that is:               a. File income tax online A scholarship or fellowship grant not reported on Form W-2 4a. File income tax online         b. File income tax online For work done while an inmate in a penal institution (enter “PRI” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) 4b. File income tax online         c. File income tax online A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR). File income tax online This amount may be shown in box 11 of your Form W-2. File income tax online If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. File income tax online 4c. File income tax online       5. File income tax online a. File income tax online Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. File income tax online Do not include any amount that is also included on line 4a, 4b, or 4c above 5a. File income tax online             b. File income tax online Enter the portion, if any, of the amount from Form 2555, line 44 that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27, or Form 1040NR, line 27; Schedule C; Schedule C-EZ; or Schedule F. File income tax online 5b. File income tax online             c. File income tax online Subtract line 5b from line 5a 5c. File income tax online       6. File income tax online Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 6. File income tax online       7. File income tax online Add lines 4a through 4c, 5c, and 6 7. File income tax online   8. File income tax online Subtract line 7 from line 3 8. File income tax online       If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet. File income tax online If you were sent here from Schedule 8812, enter this amount on line 4a of that form. File income tax online     *If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. File income tax online Put your name and social security number on Schedule SE and attach it to your return. File income tax online                     1040A Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet) Before you begin:   ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication. File income tax online  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. File income tax online               1. File income tax online a. File income tax online Enter the amount from Form 1040A, line 7 1a. File income tax online         b. File income tax online Enter the amount of any nontaxable combat pay received. File income tax online Also enter this amount on Schedule 8812, line 4b. File income tax online This amount should be shown in Form(s) W-2, box 12, with code Q. File income tax online 1b. File income tax online         c. File income tax online Add lines 1a and 1b. File income tax online     1c. File income tax online   2. File income tax online Enter any amount included on line 1a that is:           a. File income tax online A scholarship or fellowship grant not reported on Form W-2 2a. File income tax online         b. File income tax online For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) 2b. File income tax online         c. File income tax online A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount next to line 7 of Form 1040A). File income tax online This amount may be shown in box 11 of your Form W-2. File income tax online If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 2c. File income tax online       3. File income tax online Add lines 2a through 2c 3. File income tax online   4. File income tax online Subtract line 3 from line 1c. File income tax online Enter the result here and on line 2 of the Line 11 Worksheet 4. File income tax online                 Additional Medicare Tax and RRTA Tax Worksheet (for line 6 of the Line 11 Worksheet) If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 6 of the Line 11 Worksheet. File income tax online Social security tax, Medicare tax, and Additional Medicare Tax on wages. File income tax online 1. File income tax online Enter the social security tax withheld (Form(s) W-2, box 4) 1. File income tax online   2. File income tax online Enter the Medicare tax withheld (Form(s) W-2, box 6). File income tax online Box 6 includes any Additional Medicare Tax 2. File income tax online   3. File income tax online Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) 3. File income tax online   4. File income tax online Add lines 1, 2, and 3 4. File income tax online   5. File income tax online Enter the Additional Medicare Tax withheld (Form 8959, line 22) 5. File income tax online   6. File income tax online Subtract line 5 from line 4 6. File income tax online   Additional Medicare Tax on Self-Employment Income. File income tax online 7. File income tax online Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) 7. File income tax online   Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15). File income tax online Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. File income tax online Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. File income tax online 8. File income tax online Enter the Tier 1 tax (Form(s) W-2, box 14) 8. File income tax online   9. File income tax online Enter the Medicare tax (Form(s) W-2, box 14) 9. File income tax online   10. File income tax online Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). File income tax online Do not use the same amount from Form 8959, line 17, for both this line and line 14 10. File income tax online   11. File income tax online Add lines 8, 9, and 10 11. File income tax online   12. File income tax online Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013) 12. File income tax online   13. File income tax online Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013) 13. File income tax online   14. File income tax online Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). File income tax online Do not use the same amount from Form 8959, line 17, for both this line and line 10 14. File income tax online   15. File income tax online Add lines 12, 13, and 14 15. File income tax online   Line 6 amount 16. File income tax online Add lines 6, 7, 11, and 15. File income tax online Enter here and on line 6 of the Line 11 Worksheet. File income tax online 16. File income tax online   Paperwork Reduction Act Notice. File income tax online   We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. File income tax online You are required to give us the information if requested. File income tax online We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. File income tax online   You are not required to provide the information requested on a form (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. File income tax online Books or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal Revenue law. File income tax online Generally, tax returns and return information are confidential, as required by section 6103. File income tax online   The average time and expenses required to complete these worksheets will vary depending on individual circumstances. File income tax online For the estimated averages, see the instructions for your income tax return. File income tax online   If you have suggestions for making these worksheets simpler, we would be happy to hear from you. File income tax online See Comments and suggestions , earlier. File income tax online How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. File income tax online Free help with your tax return. File income tax online   You can get free help preparing your return nationwide from IRS-certified volunteers. File income tax online The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. File income tax online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File income tax online Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. File income tax online In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. File income tax online To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. File income tax online gov, download the IRS2Go app, or call 1-800-906-9887. File income tax online   As part of the TCE program, AARP offers the Tax-Aide counseling program. File income tax online To find the nearest AARP Tax-Aide site, visit AARP's website at www. File income tax online aarp. File income tax online org/money/taxaide or call 1-888-227-7669. File income tax online For more information on these programs, go to IRS. File income tax online gov and enter “VITA” in the search box. File income tax online Internet. File income tax online    IRS. File income tax online gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. File income tax online Download the free IRS2Go app from the iTunes app store or from Google Play. File income tax online Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. File income tax online Check the status of your 2013 refund with the Where's My Refund? application on IRS. File income tax online gov or download the IRS2Go app and select the Refund Status option. File income tax online The IRS issues more than 9 out of 10 refunds in less than 21 days. File income tax online Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. File income tax online You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. File income tax online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File income tax online Use the Interactive Tax Assistant (ITA) to research your tax questions. File income tax online No need to wait on the phone or stand in line. File income tax online The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. File income tax online When you reach the response screen, you can print the entire interview and the final response for your records. File income tax online New subject areas are added on a regular basis. File income tax online  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. File income tax online gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. File income tax online You can use the IRS Tax Map, to search publications and instructions by topic or keyword. File income tax online The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. File income tax online When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. File income tax online Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. File income tax online You can also ask the IRS to mail a return or an account transcript to you. File income tax online Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. File income tax online gov or by calling 1-800-908-9946. File income tax online Tax return and tax account transcripts are generally available for the current year and the past three years. File income tax online Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. File income tax online Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. File income tax online If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. File income tax online Check the status of your amended return using Where's My Amended Return? Go to IRS. File income tax online gov and enter Where's My Amended Return? in the search box. File income tax online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File income tax online It can take up to 3 weeks from the date you mailed it to show up in our system. File income tax online Make a payment using one of several safe and convenient electronic payment options available on IRS. File income tax online gov. File income tax online Select the Payment tab on the front page of IRS. File income tax online gov for more information. File income tax online Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. File income tax online Figure your income tax withholding with the IRS Withholding Calculator on IRS. File income tax online gov. File income tax online Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. File income tax online Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File income tax online gov. File income tax online Request an Electronic Filing PIN by going to IRS. File income tax online gov and entering Electronic Filing PIN in the search box. File income tax online Download forms, instructions and publications, including accessible versions for people with disabilities. File income tax online Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. File income tax online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. File income tax online An employee can answer questions about your tax account or help you set up a payment plan. File income tax online Before you visit, check the Office Locator on IRS. File income tax online gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. File income tax online If you have a special need, such as a disability, you can request an appointment. File income tax online Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File income tax online Apply for an Employer Identification Number (EIN). File income tax online Go to IRS. File income tax online gov and enter Apply for an EIN in the search box. File income tax online Read the Internal Revenue Code, regulations, or other official guidance. File income tax online Read Internal Revenue Bulletins. File income tax online Sign up to receive local and national tax news and more by email. File income tax online Just click on “subscriptions” above the search box on IRS. File income tax online gov and choose from a variety of options. File income tax online    Phone. File income tax online You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File income tax online Download the free IRS2Go app from the iTunes app store or from Google Play. File income tax online Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. File income tax online gov, or download the IRS2Go app. File income tax online Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File income tax online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File income tax online Most VITA and TCE sites offer free electronic filing. File income tax online Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File income tax online Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File income tax online Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. File income tax online If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File income tax online The IRS issues more than 9 out of 10 refunds in less than 21 days. File income tax online Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. File income tax online Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. File income tax online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File income tax online Note, the above information is for our automated hotline. File income tax online Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. File income tax online Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File income tax online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File income tax online It can take up to 3 weeks from the date you mailed it to show up in our system. File income tax online Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). File income tax online You should receive your order within 10 business days. File income tax online Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. File income tax online If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. File income tax online Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File income tax online The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File income tax online These individuals can also contact the IRS through relay services such as the Federal Relay Service. File income tax online    Walk-in. File income tax online You can find a selection of forms, publications and services — in-person. File income tax online Products. File income tax online You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File income tax online Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File income tax online Services. File income tax online You can walk in to your local TAC for face-to-face tax help. File income tax online An employee can answer questions about your tax account or help you set up a payment plan. File income tax online Before visiting, use the Office Locator tool on IRS. File income tax online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. File income tax online    Mail. File income tax online You can send your order for forms, instructions, and publications to the address below. File income tax online You should receive a response within 10 business days after your request is received. File income tax online Internal Revenue Service 1201 N. File income tax online Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. File income tax online The Taxpayer Advocate Service (TAS) is your voice at the IRS. File income tax online Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File income tax online   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. File income tax online We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. File income tax online You face (or your business is facing) an immediate threat of adverse action. File income tax online You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File income tax online   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. File income tax online Here's why we can help: TAS is an independent organization within the IRS. File income tax online Our advocates know how to work with the IRS. File income tax online Our services are free and tailored to meet your needs. File income tax online We have offices in every state, the District of Columbia, and Puerto Rico. File income tax online   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. File income tax online   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File income tax online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. File income tax online Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. File income tax online Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File income tax online Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. File income tax online Prev  Up  Next   Home   More Online Publications
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File income tax online 2. File income tax online   Fuel Tax Credits and Refunds Table of Contents Gasoline and Aviation Gasoline Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation)Sales by Registered Ultimate Vendors Diesel-Water Fuel Emulsion Kerosene for Use in AviationSales by Registered Ultimate Vendors Other Fuels (Including Alternative Fuels) Refunds of Second TaxOptional reporting. File income tax online Providing information. File income tax online Definitions of Nontaxable UsesCustom application of fertilizer and pesticide. File income tax online Fuel used between airfield and farm. File income tax online Fuel not used for farming. File income tax online Vehicles not considered highway vehicles. File income tax online Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture CreditHow to Claim the Credit Filing Claims Claiming A Refund Claiming a Credit on Form 4136 Including the Credit or Refund in Income Federal excise taxes are imposed on certain fuels as discussed in chapter 1. File income tax online This chapter lists the nontaxable uses of each fuel and defines the nontaxable uses. File income tax online Information on the refund of second tax is included. File income tax online This chapter also explains credits and refunds for the biodiesel or renewable diesel mixture credits, and the alternative fuel mixture and alternative fuel credits. File income tax online Information on how to make a claim for credit or refund is included in this chapter and in the instructions for: Form 720, Form 4136, and Form 8849. File income tax online Exported taxable fuel. File income tax online   The claim rates for exported taxable fuel are listed on Schedule C (Form 720), Schedule 1 (Form 8849), and Form 4136. File income tax online Taxpayers making a claim for exported taxable fuel must include with their records proof of exportation. File income tax online Proof of exportation includes: A copy of the export bill of lading issued by the delivering carrier, A certificate by the agent or representative of the export carrier showing actual exportation of the fuel, A certificate of lading signed by a customs officer of the foreign country to which the fuel is exported, or A statement of the foreign consignee showing receipt of the fuel. File income tax online Gasoline and Aviation Gasoline Ultimate Purchasers. File income tax online   The following are the uses of gasoline (defined earlier) for which a credit or refund may be allowable to an ultimate purchaser. File income tax online On a farm for farming purposes (credit only). File income tax online Off-highway business use. File income tax online Export. File income tax online In a boat engaged in commercial fishing. File income tax online In certain intercity and local buses. File income tax online In a school bus. File income tax online Exclusive use by a qualified blood collector organization. File income tax online In a highway vehicle owned by the United States that is not used on a highway. File income tax online Exclusive use by a nonprofit educational organization (see Sales by registered ultimate vendors and Credit Card Purchases, later). File income tax online Exclusive use by a state, political subdivision of a state, or the District of Columbia (see Sales by registered ultimate vendors and Credit Card Purchases, later). File income tax online In an aircraft or vehicle owned by an aircraft museum. File income tax online   The following are the uses of aviation gasoline for which a credit or refund may be allowable to an ultimate purchaser. File income tax online On a farm for farming purposes (credit only). File income tax online Export. File income tax online In foreign trade. File income tax online Certain helicopter and fixed-wing air ambulance uses. File income tax online In commercial aviation (other than foreign trade). File income tax online Exclusive use by a qualified blood collector organization. File income tax online Exclusive use by a nonprofit education organization (see Sales by registered ultimate vendors and Credit card purchases, later). File income tax online Exclusive use by a state, political subdivision of a state, or the District of Columbia (see Sales by registered ultimate vendors and Credit and purchases, later). File income tax online In an aircraft owned by an aircraft museum. File income tax online In military aircraft. File income tax online Claims by persons who paid the tax to the government. File income tax online   Except for sales to nonprofit educational organizations and states and local governments, a credit or refund is allowable to the person that paid the tax to the government if the gasoline was sold to the ultimate purchaser (including an exporter) by either that person or by a retailer and the fuel was exported; used or sold for use as supplies for vessels or aircraft, including military aircraft, commercial fishing, and foreign trade; sold to a qualified blood collector organization; or used or sold for use in the production of Other Fuels. File income tax online See Filing Claims, later. File income tax online Sales by registered ultimate vendors. File income tax online   This is an ultimate vendor that sells gasoline or aviation gasoline to any of the following and that is purchased without the use of a credit card. File income tax online A state or local government for its exclusive use (including essential government use by an Indian tribal government). File income tax online A nonprofit educational organization for its exclusive use. File income tax online   The registered ultimate vendor may make the claim if the ultimate purchaser did not use a credit card and waives its right to the credit or refund by providing the registered ultimate vendor with a certificate. File income tax online A sample certificate is included as Model Certificate M in the Appendix. File income tax online The registered ultimate vendor must have the certificate at the time the credit or refund is claimed. File income tax online   The ultimate vendor must be registered by the IRS. File income tax online See Registration Requirements, earlier. File income tax online Credit card purchases. File income tax online   If gasoline and aviation gasoline are purchased with a credit card issued to a state or local government for its exclusive use (including essential government use by an Indian tribal government), or a nonprofit educational organization for its exclusive use, the person who extended credit to the ultimate purchaser (the credit card issuer) is treated as the person that paid the tax and makes the claim if the credit card issuer: Is registered by the IRS, Has established that the amount of tax has not been collected from the person who purchased the gasoline or has obtained written consent from the ultimate purchaser to the allowance of the credit or refund, and Has repaid or agreed to repay the amount of the tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to the allowance of the credit or refund, or has made arrangements that provide the ultimate vendor with reimbursement of the tax. File income tax online   If the requirements above are not met by the credit card issuer, the credit card issuer must collect the tax from the ultimate purchaser and only the ultimate purchaser may make the claim. File income tax online How to make the claim. File income tax online   If the claim is made by the credit card issuer, see Schedule C  (Form 720) or Schedule 8 (Form 8849). File income tax online Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) For conditions to an allowance of a credit or refund on exported dyed diesel fuel and dyed kerosene, see Exported taxable fuel, earlier. File income tax online Ultimate purchasers. File income tax online   The following are nontaxable uses of diesel fuel and kerosene (defined earlier) for which a credit or refund may be allowable to an ultimate purchaser. File income tax online On a farm for farming purposes. File income tax online Off-highway business use. File income tax online Export. File income tax online In a qualified local bus. File income tax online In a school bus. File income tax online Other than as a fuel in a propulsion engine of a diesel-powered highway vehicle (such as home heating oil). File income tax online Exclusive use by a qualified blood collector organization. File income tax online In a highway vehicle owned by the United States that is not used on a highway. File income tax online Exclusive use by a nonprofit educational organization (see Sales by Registered Ultimate Vendors and Credit Card Purchases, later). File income tax online Exclusive use by a state, political subdivision of a state, or the District of Columbia (see Sales by Registered Ultimate Vendors and Credit Card Purchases, later). File income tax online In a vehicle owned by an aircraft museum. File income tax online As a fuel in a propulsion engine of a diesel-powered train. File income tax online Sales by Registered Ultimate Vendors The following are the sales for which a credit or refund may be allowable to the registered ultimate vendor only. File income tax online Undyed diesel fuel or undyed kerosene sold for the exclusive use by a state or local government (if credit card rules (defined later) do not apply), Undyed kerosene sold from a blocked pump (defined below), or Undyed diesel fuel or undyed kerosene used in certain intercity and local buses, only if the ultimate purchaser waives its right to the credit or refund by providing the registered ultimate vendor with a waiver. File income tax online Registered ultimate vendor (state use). File income tax online   This is a person that sells undyed diesel fuel or undyed kerosene to a state or local government for its exclusive use (including essential government use by an Indian tribal government). File income tax online The diesel fuel or kerosene must be purchased by the state without the use of a credit card, issued to the state by the credit card issuer, in order for the ultimate vendor to make the claim. File income tax online The ultimate vendor must be registered by the IRS. File income tax online See Registration Requirements, earlier. File income tax online Registered ultimate vendor (blocked pump). File income tax online   This is an ultimate vendor that sells undyed kerosene from a blocked pump. File income tax online   A credit or refund may be allowable to a registered ultimate vendor (blocked pump) if the vendor sold to a buyer undyed kerosene from a blocked pump for use other than as a fuel in a diesel-powered highway vehicle and the vendor had no reason to believe the kerosene would not be used in that manner. File income tax online Blocked pump. File income tax online   A blocked pump is a fuel pump that meets all the following requirements. File income tax online It is used to make retail sales of undyed kerosene for use by the buyer in any nontaxable use. File income tax online It is at a fixed location. File income tax online It is identified with a legible and conspicuous notice stating, “UNDYED UNTAXED KEROSENE, NONTAXABLE USE ONLY. File income tax online ” It meets either of the following conditions. File income tax online It cannot reasonably be used to dispense fuel directly into the fuel supply tank of a diesel-powered highway vehicle or train. File income tax online It is locked by the vendor after each sale and unlocked by the vendor only in response to a buyer's request for undyed kerosene for use other than as a fuel in a diesel-powered highway vehicle or train. File income tax online Registered ultimate vendor (certain intercity and local buses). File income tax online   This is an ultimate vendor that sells undyed diesel fuel or undyed kerosene to the ultimate purchaser for use in certain intercity and local buses. File income tax online   The registered ultimate vendor may make the claim if the ultimate purchaser waives its right to the credit or refund by providing the registered ultimate vendor with a waiver. File income tax online A sample waiver is included as Model Waiver N in the Appendix. File income tax online The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. File income tax online Credit Card Purchases. File income tax online   If undyed diesel fuel or kerosene is purchased with a credit card issued to a state, the person who extended credit to the state (the credit card issuer) is treated as the person that paid the tax and makes the claim if the credit card issuer: Is registered by the IRS, Has established that the amount of tax has not been collected from the person who purchased the diesel fuel or kerosene, or has obtained written consent from the ultimate purchaser to the allowance of the credit or refund, and Has repaid or agreed to repay the amount of the tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to the allowance of the credit or refund, or has made arrangements that provide the ultimate vendor with reimbursement of the tax. File income tax online   If the requirements above are not met by the credit card issuer, the credit card issuer must collect the tax from the ultimate purchaser and only the ultimate purchaser may make the claim. File income tax online Diesel-Water Fuel Emulsion A claim for credit or refund may be made for the nontaxable use of a diesel-water fuel emulsion and for undyed diesel fuel used to produce a diesel-water fuel emulsion. File income tax online The claim rate for nontaxable use of a diesel-water fuel emulsion taxed at $. File income tax online 198 per gallon is $. File income tax online 197 (if exported, the claim rate is $. File income tax online 198). File income tax online The following are the nontaxable uses for a diesel-water fuel emulsion for which a credit or refund may be allowable to an ultimate purchaser. File income tax online On a farm for farming purposes. File income tax online Off-highway business use. File income tax online Export. File income tax online In a qualified local bus. File income tax online In a school bus. File income tax online Other than as fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway use). File income tax online Exclusive use by a qualified blood collector organization. File income tax online In a highway vehicle owned by the United States that is not used on a highway. File income tax online Exclusive use by a nonprofit educational organization. File income tax online Exclusive use by a state, political subdivision of a state, or the District of Columbia. File income tax online In an aircraft or vehicle owned by an aircraft museum. File income tax online Blender claims. File income tax online   The claim rate for undyed diesel fuel taxed at $. File income tax online 244 and used to produce a diesel-water fuel emulsion is $. File income tax online 046 per gallon of diesel fuel so used. File income tax online The blender must be registered by the IRS in order to make the claim. File income tax online The blender must attach a statement to the claim certifying that: The diesel-water fuel emulsion contains at least 14% water, The emulsion additive is registered by a United States manufacturer with the EPA under section 211 of the Clean Air Act as in effect on March 31, 2003, Undyed diesel fuel taxed at $. File income tax online 244 was used to produce the diesel-water fuel emulsion, and The diesel-water fuel emulsion was used or sold for use in the blender's trade or business. File income tax online Kerosene for Use in Aviation Ultimate purchasers. File income tax online   Ultimate purchasers of kerosene used in certain aviation uses may make a claim if the rate of tax on their use is less than the rate of tax that was charged on the kerosene. File income tax online   The ultimate purchaser of the kerosene used in commercial aviation (other than foreign trade) and noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia) is eligible to make a claim if the ultimate purchaser certifies that the right to make the claim has not been waived. File income tax online Generally, the ultimate purchaser is the aircraft operator. File income tax online   The following are the nontaxable uses of kerosene used in noncommercial aviation for which a credit or refund may be allowable to the ultimate purchaser. File income tax online On a farm for farming purposes. File income tax online Certain helicopter and fixed-wing aircraft uses. File income tax online Exclusive use by a qualified blood collector organization. File income tax online Exclusive use by a nonprofit educational organization. File income tax online In an aircraft owned by an aircraft museum. File income tax online In military aircraft. File income tax online Kerosene for use partly in commercial aviation and partly in nonexempt, noncommercial aviation. File income tax online   If the fuel is used partly for use in commercial aviation and partly for use in nonexempt, noncommercial aviation, the operator may identify, either at the time of purchase or after the kerosene has been used, the amount that will be (or has been) used in commercial aviation. File income tax online At the same time, the operator would either make the claim or waive the right to make the claim for credit or refund of the kerosene for use in commercial and nonexempt, noncommercial aviation. File income tax online   If the operator does not identify the amount of kerosene that will be (or has been) used in commercial aviation, the operator may provide a certificate to the ultimate vendor similar to Model Certificate Q in the Appendix. File income tax online For kerosene purchased with the certificate, used in commercial aviation, and taxed at $. File income tax online 244 per gallon, use of the certificate will be treated as a waiver of the right to claim a credit or refund for the $. File income tax online 025 per gallon part of the tax. File income tax online The ultimate vendor may make this claim. File income tax online The operator may make a claim for the $. File income tax online 175 tax per gallon of the kerosene, but cannot waive the right to make the claim for the $. File income tax online 175 tax per gallon. File income tax online Sales by Registered Ultimate Vendors Kerosene for use in commercial aviation or noncommercial aviation. File income tax online   The registered ultimate vendor of kerosene for use in commercial aviation (other than foreign trade) or noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia) may make this claim if the ultimate purchaser waives its right to the credit or payment by providing the registered ultimate vendor with a waiver. File income tax online A sample waiver is included as Model Waiver L in the Appendix. File income tax online The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. File income tax online   Noncommercial aviation means any use of an aircraft not described as commercial aviation. File income tax online For the definition of commercial aviation, see Commercial aviation on page 11. File income tax online Kerosene for use in nonexempt, noncommercial aviation. File income tax online   Only the registered ultimate vendor may claim a credit or payment for sales of kerosene for use in nonexempt, noncommercial aviation. File income tax online The ultimate vendor must be registered by the IRS (activity letter UA) and have the required certificate from the ultimate purchaser. File income tax online A sample certificate is included as Model Certificate Q in the Appendix. File income tax online The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. File income tax online Kerosene for use in aviation by a state or local government. File income tax online   Only the registered ultimate vendor may claim a credit or payment for sales of kerosene for use in aviation to a state or local government for its exclusive use (including essential government use by an Indian tribal government). File income tax online The kerosene for use in aviation must be purchased by the state without the use of a credit card in order for the ultimate vendor to make the claim. File income tax online The ultimate vendor must be registered by the IRS (activity letter UV) and have the required certificate from the ultimate purchaser. File income tax online A sample certificate is included as Model Certificate P in the Appendix. File income tax online The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. File income tax online Credit card purchases. File income tax online   If taxed kerosene for use in aviation is purchased with a credit card issued to a state, the person who extended credit to the state (the credit card issuer) is treated as the person that paid the tax and makes the claim if the credit card issuer: Is registered by the IRS, Has established that the amount of tax has not been collected from the person who purchased the kerosene, or has obtained written consent from the ultimate purchaser to the allowance of the credit or refund, and Has repaid or agreed to repay the amount of the tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to the allowance of the credit or refund, or has made arrangements that provide the ultimate vendor with reimbursement of the tax. File income tax online   If the requirements above are not met by the credit card issuer, the credit card issuer must collect the tax from the ultimate purchaser and only the ultimate purchaser may make the claim. File income tax online Other Fuels (Including Alternative Fuels) Credit or refund for nontaxable use of taxed Other Fuels may be allowable to an ultimate purchaser. File income tax online While tax is generally imposed on delivery, Other Fuels are taxed prior to delivery in the case of certain bulk sales described in chapter 1. File income tax online The following are the nontaxable uses of Other Fuels for which a credit or refund may be allowable to the ultimate purchaser. File income tax online On a farm for farming purposes. File income tax online Off-highway business use. File income tax online In a boat engaged in commercial fishing. File income tax online In certain intercity and local buses. File income tax online In a school bus. File income tax online In a qualified local bus. File income tax online Exclusive use by a qualified blood collector organization. File income tax online Exclusive use by a nonprofit educational organization. File income tax online Exclusive use by a state, political subdivision of a state, or the District of Columbia. File income tax online In an aircraft or vehicle owned by an aircraft museum. File income tax online Use in any boat operated by the United States for its exclusive use or any vessel of war of any foreign nation. File income tax online See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit, later. File income tax online Refunds of Second Tax The tax on dyed diesel fuel for inland waterways fuel use applies at the rate listed on Form 720. File income tax online This is in addition to all other taxes imposed on the sale or use of the fuel. File income tax online The section 4081(e) refund (discussed below) cannot be claimed. File income tax online If the tax is paid and reported to the government on more than one taxable event for a taxable fuel under section 4081, the person paying the “second tax” may claim a refund (without interest) of that tax if certain conditions and reporting requirements are met. File income tax online No credit against any tax is allowed for this tax. File income tax online For information about taxable events, see the discussions under Gasoline, Diesel Fuel and Kerosene and Kerosene for Use in Aviation in chapter 1. File income tax online Conditions to allowance of refund. File income tax online   A claim for refund of the tax is allowed only if all the following conditions are met. File income tax online A tax on the fuel was paid to the government and not credited or refunded (the “first tax”). File income tax online After the first tax was imposed, another tax was imposed on the same fuel and was paid to the government (the “second tax”). File income tax online The person that paid the second tax filed a timely claim for refund containing the information required (see Refund claim, later). File income tax online The person that paid the first tax has met the reporting requirements, discussed next. File income tax online Reporting requirements. File income tax online   Generally, the person that paid the first tax must file a “First Taxpayer's Report” with its Form 720 for the quarter to which the report relates. File income tax online A model first taxpayer's report is shown in the Appendix as Model Certificate B. File income tax online The report must contain all information needed to complete the model. File income tax online   By the due date for filing the Form 720, you must also send a separate copy of the report to the following address. File income tax online Department of the Treasury Internal Revenue Service  Cincinnati, OH 45999-0555 Write “EXCISE – FIRST TAXPAYER'S REPORT” across the top of that copy. File income tax online Optional reporting. File income tax online   A first taxpayer's report is not required for the tax imposed on: Removal at a terminal rack, Nonbulk entries into the United States, and Removals or sales by blenders. File income tax online However, if the person liable for the tax expects that another tax will be imposed on that fuel, that person should (but is not required to) file a first taxpayer's report. File income tax online Providing information. File income tax online   The first taxpayer must give a copy of the report to the buyer of the fuel within the bulk transfer/terminal system or to the owner of the fuel immediately before the first tax was imposed, if the first taxpayer is not the owner at that time. File income tax online If an optional report is filed, a copy should (but is not required to) be given to the buyer or owner. File income tax online   A person that receives a copy of the first taxpayer's report and later sells the fuel within the bulk transfer/terminal system must give the copy and a “Statement of Subsequent Seller” to the buyer. File income tax online If the later sale is outside the bulk transfer/terminal system and that person expects that another tax will be imposed, that person should (but is not required to) give the copy and the statement to the buyer. File income tax online A model statement of subsequent seller is shown in the Appendix as Model Certificate A. File income tax online The statement must contain all information necessary to complete the model. File income tax online   If the first taxpayer's report relates to fuel sold to more than one buyer, copies of that report must be made when the fuel is divided. File income tax online Each buyer must be given a copy of the report. File income tax online Refund claim. File income tax online   You must have filed Form 720 and paid the second tax before you file for a refund of that tax. File income tax online You must make your claim for refund on Form 8849. File income tax online Complete Schedule 5 (Form 8849) and attach it to your Form 8849. File income tax online Do not include this claim with a claim under another tax provision. File income tax online You must not have included the second tax in the price of the fuel and must not have collected it from the purchaser. File income tax online You must submit the following information with your claim. File income tax online A copy of the first taxpayer's report (discussed earlier). File income tax online A copy of the statement of subsequent seller if the fuel was bought from someone other than the first taxpayer. File income tax online Definitions of Nontaxable Uses This section provides definitions of the terms used in Table 2-1 for nontaxable uses. File income tax online If applicable, the type of use number from Table 2-1 is indicated in each heading. File income tax online Type of use table. File income tax online   The first column of the table is the number you enter on Form 4136, Form 8849, or Schedule C (Form 720) for that type of use. File income tax online For type of use 2, the mobile machinery parenthetical applies only to Form 8849 and Form 720. File income tax online Table 2-1. File income tax online Type of Use Table No. File income tax online Type of Use 1 On a farm for farming purposes 2 Off-highway business use (for business use other than in a highway vehicle registered or required to be registered for highway use) (other than use in mobile machinery) 3 Export 4 In a boat engaged in commercial fishing 5 In certain intercity and local buses 6 In a qualified local bus 7 In a bus transporting students and employees of schools (school buses) 8 For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway business use) 9 In foreign trade 10 Certain helicopter and fixed-wing aircraft uses 11 Exclusive use by a qualified blood collector organization 12 In a highway vehicle owned by the United States that is not used on a highway 13 Exclusive use by a nonprofit educational organization 14 Exclusive use by a state, political subdivision of a state, or the District of Columbia 15 In an aircraft or vehicle owned by an aircraft museum 16 In military aircraft On a farm for farming purposes (No. File income tax online 1). File income tax online   On a farm for farming purposes means fuel used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes. File income tax online Farm. File income tax online   A farm includes livestock, dairy, fish, poultry, fruit, fur-bearing animals, and truck farms; orchards; plantations; ranches; nurseries; ranges; and feed yards for fattening cattle. File income tax online It also includes structures such as greenhouses used primarily for the raising of agricultural or horticultural commodities. File income tax online A fish farm is an area where fish are grown or raised — not merely caught or harvested. File income tax online Farming purposes. File income tax online   As an owner, tenant, or operator, you use fuel on a farm for farming purposes if you use it in any of the following ways. File income tax online To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. File income tax online To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. File income tax online To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. File income tax online To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. File income tax online For this use to qualify, you must have produced more than half the commodity so treated during the tax year. File income tax online Commodity means a single raw product. File income tax online For example, apples and peaches are two separate commodities. File income tax online To plant, cultivate, care for, or cut trees or to prepare (other than sawing logs into lumber, chipping, or other milling) trees for market, but only if the planting, etc. File income tax online , is incidental to your farming operations. File income tax online Your tree operations will be incidental only if they are minor in nature when compared to the total farming operations. File income tax online   If any other person, such as a neighbor or custom operator, performs a service for you on your farm for any of the purposes listed in (1) or (2), you are considered to be the ultimate purchaser that used the fuel on a farm for farming purposes. File income tax online However, see Custom application of fertilizer and pesticide, next. File income tax online   If doubt exists whether the owner, the tenant, or the operator of the farm bought the fuel, determine who bore the cost of the fuel. File income tax online For example, if the owner of a farm and the tenant equally share the cost of gasoline that is used on a farm for farming purposes, each can claim a credit for the tax on one-half the fuel used. File income tax online Custom application of fertilizer and pesticide. File income tax online   Fuel used on a farm for farming purposes includes fuel used in the application of fertilizer, pesticides, or other substances, including aerial applications. File income tax online Generally, the applicator is treated as having used the fuel on a farm for farming purposes. File income tax online For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. File income tax online For kerosene used in aviation, the ultimate purchaser may make the claim or waive their right to make the claim to the registered ultimate vendor. File income tax online Fuel used between airfield and farm. File income tax online   Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as a farming purpose. File income tax online Fuel not used for farming. File income tax online   Fuel is not used on a farm for farming purposes if it is used in any of the following ways. File income tax online Off the farm, such as on the highway or in noncommercial aviation, other than fuel used between the airfield and farm described above, even if the fuel is used in transporting livestock, feed, crops, or equipment. File income tax online For personal use, such as mowing the lawn. File income tax online In processing, packaging, freezing, or canning operations. File income tax online In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. File income tax online Off-highway business use (No. File income tax online 2). File income tax online   Off-highway business use means fuel used in a trade or business or in an income-producing activity other than as a fuel in a highway vehicle registered or required to be registered for use on public highways. File income tax online The terms “highway vehicle,” “public highway,” and “registered” are defined below. File income tax online Do not consider any use in a boat as an off-highway business use. File income tax online   Off-highway business use includes fuels used in any of the following ways. File income tax online In stationary machines such as generators, compressors, power saws, and similar equipment. File income tax online For cleaning purposes. File income tax online In forklift trucks, bulldozers, and earthmovers. File income tax online   Generally, this use does not include nonbusiness use of fuel, such as use by minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. File income tax online Example. File income tax online Caroline owns a landscaping business. File income tax online She uses power lawn mowers and chain saws in her business. File income tax online The gasoline used in the power lawn mowers and chain saws qualifies as fuel used in an off-highway business use. File income tax online The gasoline used in her personal lawn mower at home does not qualify. File income tax online Highway vehicle. File income tax online   A highway vehicle is any self-propelled vehicle designed to carry a load over public highways, whether or not it is also designed to perform other functions. File income tax online Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. File income tax online A vehicle is a highway vehicle even though the vehicle's design allows it to perform a highway transportation function for only one of the following. File income tax online A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). File income tax online A special kind of cargo, goods, supplies, or materials. File income tax online Some off-highway task unrelated to highway transportation, except as discussed next. File income tax online Vehicles not considered highway vehicles. File income tax online   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the credit or refund of fuel taxes. File income tax online Specially designed mobile machinery for nontransportation functions. File income tax online A self-propelled vehicle is not a highway vehicle if all the following apply. File income tax online The chassis has permanently mounted to it machinery or equipment used to perform certain operations (construction, manufacturing, drilling, mining, timbering, processing, farming, or similar operations) if the operation of the machinery or equipment is unrelated to transportation on or off the public highways. File income tax online The chassis has been specially designed to serve only as a mobile carriage and mount (and power source, if applicable) for the machinery or equipment, whether or not the machinery or equipment is in operation. File income tax online The chassis could not, because of its special design and without substantial structural modification, be used as part of a vehicle designed to carry any other load. File income tax online The vehicle must have traveled less than 7,500 miles on public highways during the taxable year. File income tax online Vehicles specially designed for off-highway transportation. File income tax online A vehicle is not treated as a highway vehicle if the vehicle is specially designed for the primary function of transporting a particular type of load other than over the public highway and because of this special design, the vehicle's capability to transport a load over a public highway is substantially limited or impaired. File income tax online To make this determination, you can take into account the vehicle's size, whether the vehicle is subject to licensing, safety, or other requirements, and whether the vehicle can transport a load at a sustained speed of at least 25 miles per hour. File income tax online It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. File income tax online Nontransportation trailers and semitrailers. File income tax online A trailer or semi-trailer is not treated as a highway vehicle if it is specially designed to function only as an enclosed stationary shelter for carrying on a nontransportation function at an off-highway site. File income tax online For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. File income tax online Public highway. File income tax online   A public highway includes any road in the United States that is not a private roadway. File income tax online This includes federal, state, county, and city roads and streets. File income tax online Registered. File income tax online   A vehicle is considered registered when it is registered or required to be registered for highway use under the law of any state, the District of Columbia, or any foreign country in which it is operated or situated. File income tax online Any highway vehicle operated under a dealer's tag, license, or permit is considered registered. File income tax online A highway vehicle is not considered registered solely because a special permit allows the vehicle to be operated at particular times and under specified conditions. File income tax online Dual use of propulsion motor. File income tax online   Off-highway business use does not include any fuel used in the propulsion motor of a registered highway vehicle even though that motor also operates special equipment by means of a power take-off or power transfer. File income tax online It does not matter if the special equipment is mounted on the vehicle. File income tax online Example. File income tax online The motor of a registered concrete-mixer truck operates both the engine and the mixing unit by means of a power take-off. File income tax online The fuel used in the motor to run the mixer is not off-highway business use. File income tax online Use in separate motor. File income tax online   Off-highway business use includes fuel used in a separate motor to operate special equipment, such as a refrigeration unit, pump, generator, or mixing unit. File income tax online If you draw fuel from the same tank that supplies fuel to the propulsion motor, you must figure the quantity used in the separate motor operating the special equipment. File income tax online You may make a reasonable estimate based on your operating experience and supported by your records. File income tax online   You can use devices that measure the miles the vehicle has traveled (such as hubometers) to figure the gallons of fuel used to propel the vehicle. File income tax online Add to this amount the fuel consumed while idling or warming up the motor before propelling the vehicle. File income tax online The difference between your total fuel used and the fuel used to propel the vehicle is the fuel used in the separate motor. File income tax online Example. File income tax online Hazel owns a refrigerated truck. File income tax online It has a separate motor for the refrigeration unit. File income tax online The same tank supplies both motors. File income tax online Using the truck's hubometer, Hazel figures that 90% of the fuel was used to propel the truck. File income tax online Therefore, 10% of the fuel is used in an off-highway business use. File income tax online Fuel lost or destroyed. File income tax online   You cannot treat fuel lost or destroyed through spillage, fire, or other casualty as fuel used in an off-highway business use. File income tax online Export (No. File income tax online 3). File income tax online   Export means fuel transported from the United States with the intention that the fuel remain in a foreign country or possession of the United States. File income tax online Fuel is not exported if it is in the fuel supply tank of a vehicle or aircraft. File income tax online In a boat engaged in commercial fishing (No. File income tax online 4). File income tax online   In a boat engaged in commercial fishing means fuel used in taking, catching, processing, or transporting fish, shellfish, or other aquatic life for commercial purposes, such as selling or processing the catch, on a specific trip basis. File income tax online They include boats used in both fresh and salt water fishing. File income tax online They do not include boats used for both sport fishing and commercial fishing on the same trip. File income tax online In certain intercity and local buses (No. File income tax online 5). File income tax online   In certain intercity and local buses means fuel used in a bus engaged in furnishing (for compensation) passenger land transportation available to the general public. File income tax online The bus must be engaged in one of the following activities. File income tax online Scheduled transportation along regular routes. File income tax online Nonscheduled operations if the seating capacity of the bus is at least 20 adults, not including the driver. File income tax online Vans and similar vehicles used for van-pooling or taxi service do not qualify. File income tax online Available to the general public. File income tax online   This means you offer service to more than a limited number of persons or organizations. File income tax online If a bus operator normally provides charter operations through travel agencies but has buses available for chartering by the general public, this service is available to the general public. File income tax online A bus does not qualify when its operator uses it to provide exclusive services to only one person, group, or organization. File income tax online Also, intercity bus transportation does not include transporting students and employees of schools or intercity transportation in a qualified local bus. File income tax online In a qualified local bus (No. File income tax online 6). File income tax online   In a qualified local bus means fuel used in a bus meeting all the following requirements. File income tax online It is engaged in furnishing (for compensation) intracity passenger land transportation available to the general public. File income tax online It operates along scheduled, regular routes. File income tax online It has a seating capacity of at least 20 adults (excluding the driver). File income tax online It is under contract with (or is receiving more than a nominal subsidy from) any state or local government to furnish the transportation. File income tax online Intracity passenger land transportation. File income tax online   This is the land transportation of passengers between points located within the same metropolitan area. File income tax online It includes transportation along routes that cross state, city, or county boundaries if the routes remain within the metropolitan area. File income tax online Under contract. File income tax online   A bus is under contract with a state or local government only if the contract imposes a bona fide obligation on the bus operator to furnish the transportation. File income tax online More than a nominal subsidy. File income tax online   A subsidy is more than nominal if it is reasonably expected to exceed an amount equal to 3 cents multiplied by the number of gallons of fuel used in buses on subsidized routes. File income tax online A company that operates its buses along subsidized and unsubsidized intracity routes may consider its buses qualified local buses only when the buses are used on the subsidized intracity routes. File income tax online In a school bus (No. File income tax online 7). File income tax online   In a school bus means fuel used in a bus engaged in the transportation of students or employees of schools. File income tax online A school is an educational organization with a regular faculty and curriculum and a regularly enrolled body of students who attend the place where the educational activities occur. File income tax online For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. File income tax online 8). File income tax online   Diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel in the propulsion engine of a diesel-powered highway vehicle or diesel-powered train (not including off-highway business use) means undyed diesel fuel and undyed kerosene used: For home heating, lighting, and cooking; In boats; In stationary machines, such as generators and compressors; For cleaning purposes; or In minibikes and snowmobiles. File income tax online In foreign trade (No. File income tax online 9). File income tax online   In foreign trade means fuel used in civil aircraft employed in foreign trade or trade between the United States and any of its possessions. File income tax online The term trade includes the transportation of persons or property for hire and the making of the necessary preparations for such transportation. File income tax online In the case of aircraft registered in a foreign country, the country must allow reciprocal benefits for aircraft registered in the United States. File income tax online Certain helicopter and fixed-wing aircraft uses (No. File income tax online 10). File income tax online   Includes: Certain helicopter uses. File income tax online   Certain helicopter uses means fuel used by a helicopter for any of the following purposes. File income tax online Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. File income tax online Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). File income tax online Providing emergency medical transportation. File income tax online   During a use described in items (1) and (2), the helicopter must not take off from, or land at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise use services provided pursuant to section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code. File income tax online For item (1), treat each flight segment as a separate flight. File income tax online Fixed-wing aircraft uses. File income tax online   Fixed-wing aircraft uses means fuel used by a fixed-wing aircraft for any of the following purposes. File income tax online Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). File income tax online Providing emergency medical transportation. File income tax online The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. File income tax online During a use described in item (1), the aircraft must not take off from, or land at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise use services provided pursuant to section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code. File income tax online Exclusive use by a qualified blood collector organization (No. File income tax online 11). File income tax online   Exclusive use by a qualified blood collector organization means fuel used by the qualified blood collector organization for its exclusive use in the collection, storage, or transportation of blood. File income tax online Qualified blood collector organization. File income tax online   A qualified blood collector organization is one that is: Described in section 501(c)(3) and exempt from tax under section 501(a), Primarily engaged in the activity of collecting human blood, Registered by the IRS, and Registered by the Food and Drug Administration to collect blood. File income tax online In a highway vehicle owned by the United States that is not used on a highway (No. File income tax online 12). File income tax online   In a highway vehicle owned by the United States that is not used on a highway means fuel used in a vehicle that was not used on public highways during the period covered by the claim. File income tax online This use applies whether or not the vehicle is registered or required to be registered for highway use. File income tax online Exclusive use by a nonprofit educational organization (No. File income tax online 13). File income tax online   Exclusive use by a nonprofit educational organization means fuel used by an organization exempt from income tax under section 501(a) that meets both of the following requirements. File income tax online It has a regular faculty and curriculum. File income tax online It has a regularly enrolled body of students who attend the place where the instruction normally occurs. File income tax online   A nonprofit educational organization also includes a school operated by a church or other organization described in section 501(c)(3) if the school meets the above requirements. File income tax online Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. File income tax online 14). File income tax online   Exclusive use by a state, political subdivision of a state, or the District of Columbia means fuel purchased by the state or local government for its exclusive use. File income tax online A state or local government is any state, any political subdivision thereof, or the District of Columbia. File income tax online An Indian tribal government is treated as a state only if the fuel is used in an activity that involves the exercise of an essential tribal government function. File income tax online Gasoline, diesel fuel, and kerosene used by the American Red Cross is considered to be the use of these fuels by a state. File income tax online In an aircraft or vehicle owned by an aircraft museum (No. File income tax online 15). File income tax online   In an aircraft or vehicle owned by an aircraft museum means fuel used in an aircraft or vehicle that is owned by an organization that meets all the following requirements. File income tax online It is exempt from income tax as an organization described in section 501(c)(3). File income tax online It is operated as a museum under a state (or District of Columbia) charter. File income tax online It is operated exclusively for acquiring, exhibiting, and caring for aircraft of the type used for combat or transport in  World War II. File income tax online   The aircraft or vehicle (such as a ground servicing vehicle for aircraft) must be used exclusively for the purposes described in item (3). File income tax online In military aircraft (No. File income tax online 16). File income tax online   In a military aircraft means fuel used in an aircraft owned by the United States or any foreign nation and constituting a part of its armed forces. File income tax online In commercial aviation (other than foreign trade). File income tax online   See Commercial aviation, earlier, for the definition. File income tax online Use in a train. File income tax online   Use in a train means fuel used in the propulsion engine of equipment or machinery that rides on rails. File income tax online This includes use in a locomotive, work train, switching engine, and track maintenance machine. File income tax online Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit For alternative fuel mixtures produced after December 31, 2011, see How to Claim the Credit below. File income tax online The section 6426 credit for biodiesel and alternative fuel consists of the biodiesel or renewable diesel mixture credit, alternative fuel credit, and alternative fuel mixture credit. File income tax online Biodiesel or renewable diesel mixture credit claimant. File income tax online   Claimant produced a biodiesel mixture by mixing biodiesel with diesel fuel. File income tax online Claimant produced a renewable diesel mixture by mixing renewable diesel with liquid fuel (other than renewable diesel). File income tax online   The person that produced and sold or used the mixture in their trade or business is the only person eligible to make this claim. File income tax online The credit is based on the gallons of biodiesel or renewable diesel in the mixture. File income tax online Renewable diesel does not include any fuel derived from coprocessing biomass (as defined in section 45K(c)(3)) with a feedstock that is not biomass. File income tax online Claim requirements. File income tax online   See the Instructions for Form 720 for the biodiesel or renewable diesel mixture claim requirements. File income tax online Alternative fuel credit claimant. File income tax online   For the alternative fuel credit, the registered alternative fueler who (1) sold an alternative fuel at retail delivered it into the fuel supply tank of a motor vehicle or motorboat, (2) sold an alternative fuel, delivered it in bulk taxable use in a motor vehicle or motorboat, and received required statement from the buyer, (3) used an alternative fuel (not sold at retail or in bulk as previously described) motor vehicle or motorboat, or (4) sold an alternative fuel used as a fuel in aviation is the only person eligible to make this claim. File income tax online Carbon capture requirement. File income tax online   A credit for Fischer-Tropsch process liquid fuel derived from coal (including peat) can be claimed only if the fuel is derived from coal produced at a gasification facility that separates and sequesters at least 75% of the facility's total carbon dioxide emissions. File income tax online Alternative fuel credit. File income tax online   The registered alternative fueler is the person eligible to make the claim. File income tax online An alternative fueler is the person liable for tax on alternative fuel under the rules for taxable events for Other Fuels (discussed in chapter 1) or would be liable but for an exemption for nontaxable uses. File income tax online An alternative fueler includes a person who sells for use or uses an alternative fuel in aviation. File income tax online Alternative fuel mixture credit claimant. File income tax online   For the alternative fuel mixture credit, the registered alternative fueler that produced and sold or used the mixture as a fuel in their trade or business is the only person eligible to make this claim. File income tax online The credit is based on the gallons of alternative fuel in the mixture. File income tax online An alternative fuel mixture is a mixture of alternative fuel and section 4081 taxable fuel (gasoline, diesel fuel, or kerosene). File income tax online Registration. File income tax online   You must be registered by the IRS to be eligible to claim the section 6426 fuel credit. File income tax online See Registration Requirements in chapter 1. File income tax online Credits for fuel provide incentive for United States production. File income tax online   The section 6426 fuel credit may not be claimed for alternative fuel that is produced outside the United States for use as a fuel outside the United States. File income tax online The United States includes any possession of the United States. File income tax online Credit for fuels derived from paper or pulp production. File income tax online   Credit for alternative fuels and alternative fuel mixtures for any fuel derived from the production of paper or pulp are not available for fuel sold or used on or after December 31, 2009. File income tax online How to Claim the Credit Any biodiesel or renewable diesel mixture credit must first be claimed on Schedule C to reduce your taxable fuel liability reported on Form 720. File income tax online Any excess credit may be claimed on Schedule C (Form 720), Schedule 3 (Form 8849), Form 4136, or Form 8864, Biodiesel and Renewable Diesel Fuels Credit. File income tax online See Notice 2005-4 and the Instructions for Form 720 for more information. File income tax online Also see Notice 2013-26 on page 984 of I. File income tax online R. File income tax online B. File income tax online 2013-18 at www. File income tax online irs. File income tax online gov/pub/irs-irbs/irb13-18. File income tax online pdf; and see chapter 2, later. File income tax online Coordination with income tax credit. File income tax online   Only one credit may be taken for any amount of biodiesel or renewable diesel. File income tax online If any amount is claimed (or will be claimed) for any amount of biodiesel or renewable diesel on Form 720, Form 8849, or Form 4136, then a claim cannot be made on Form 8864 for that amount of biodiesel or renewable diesel. File income tax online   Any alternative fuel credit must first be claimed on Schedule C (Form 720) to reduce your section 4041 taxable fuel liability for alternative fuel and CNG reported on Form 720. File income tax online Any excess credit may claimed on Schedule C (Form 720), Schedule 3 (Form 8849), or Form 4136. File income tax online   For alternative fuel mixtures produced after December 31, 2011, the alternative fuel mixture credit can be claimed on Schedule C (Form 720), not on Form 4136 or Schedule 3 (Form 8849), and only to the extent of your section 4081 taxable fuel liability for gasoline, diesel fuel and kerosene reported on Form 720. File income tax online   Calculate the limitation for alternative fuel mixtures separately and enter on Schedule C (Form 720), line 14, only the gallons of mixtures that do not exceed your section 4081 taxable fuel liability. File income tax online Filing Claims This section tells you how to make a claim for a credit or refund of excise taxes on fuels. File income tax online This section also covers recordkeeping requirements and when to include the credit or refund in your income. File income tax online Generally, you will provide all the information needed to claim a credit or refund when you properly complete Form 8849, Form 4136, Schedule C (Form 720), Form 6478, or Form 8864. File income tax online In some cases, you will have to attach additional information. File income tax online You need to keep records that support your claim for a credit or refund. File income tax online Keep at your principal place of business all records needed to enable the IRS to verify that you are the person entitled to claim a credit or refund and the amount you claimed. File income tax online Ultimate purchaser. File income tax online   Ultimate purchasers may make claims for the nontaxable use of fuels on Form 4136, Schedule 1 (Form 8849), and Schedule C (Form 720) if reporting excise tax liability on that return. File income tax online If you are an ultimate purchaser, you must keep the following records. File income tax online The number of gallons purchased and used during the period covered by your claim. File income tax online The dates of the purchases. File income tax online The names and addresses of suppliers and amounts purchased from each in the period covered by your claim. File income tax online The nontaxable use for which you used the fuel. File income tax online The number of gallons used for each nontaxable use. File income tax online It is important that your records show separately the number of gallons used for each nontaxable use that qualifies as a claim. File income tax online If the fuel is exported, you must have proof of exportation. File income tax online   For more information about keeping records, see Publication 583, Starting a Business and Keeping Records, or chapter 1 of Publication 17, Your Federal Income Tax for Individuals. File income tax online Exceptions. File income tax online    Generally, the ultimate purchaser may not claim a credit or refund for undyed diesel fuel, undyed kerosene, or kerosene for use in aviation sold for the exclusive use of a state or local government. File income tax online However, see Claims by credit card issuers, later, for an exception. File income tax online The ultimate purchaser may not claim a credit or refund as follows. File income tax online The ultimate purchaser of gasoline or aviation gasoline used by a state or local government for its exclusive use or by a nonprofit educational organization for its exclusive use may waive its right to make a claim by providing a certificate that is signed under penalties of perjury by a person authorized to bind the ultimate purchaser and is in the same format as the Model Certificate M. File income tax online A new certificate is required each year or when any information in the current certificate expires. File income tax online The ultimate purchaser of kerosene for use in commercial aviation or noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia) may waive its right to make a claim by providing a waiver that is signed under penalties of perjury by a person authorized to bind the ultimate purchaser and is in the same format as the Model Waiver L. File income tax online A new waiver is required each year or when any information in the current waiver expires. File income tax online The ultimate purchaser of undyed diesel fuel or undyed kerosene used in certain intercity and local buses may waive its right to make a claim by providing a waiver that is signed under penalties of perjury by a person authorized to bind the ultimate purchaser and is in the same format as the Model Waiver N. File income tax online A new waiver is required each year or when any information in the current waiver expires. File income tax online The ultimate purchaser of kerosene for use in nonexempt, noncommercial aviation must provide a certificate that is signed under penalties of perjury by a person authorized to bind the ultimate purchaser and is in the same format as the Model Certificate Q. File income tax online A new certificate is required each year or when any information in the current certificate expires. File income tax online Registered ultimate vendor. File income tax online   Registered ultimate vendors may make claims for certain sales of fuels on Form 4136, Schedule 2 (Form 8849), and Schedule C (Form 720) if reporting excise tax liability on that return. File income tax online If you are a registered ultimate vendor, you must keep certain information pertaining to the sale of the fuel. File income tax online   To make a claim, you must have sold the fuel at a tax-excluded price, repaid the tax to the buyer, or obtained the buyer's written consent to the allowance of the claim. File income tax online You are required to have a valid certificate or waiver in your possession in order to make the claim. File income tax online   In addition, you must have a registration number that has not been revoked or suspended. File income tax online See Form 637. File income tax online State use. File income tax online   To make a claim as an ultimate vendor (state), you must have a UV registration number and the fuel cannot be purchased with a credit card as explained below. File income tax online If you sell undyed diesel fuel, undyed kerosene, or kerosene for use in aviation for use by a state or local government, you must keep the following information. File income tax online The name and taxpayer identification number of each person (government unit) that bought the fuel. File income tax online The number of gallons sold to each person. File income tax online An unexpired certificate from the buyer. File income tax online See Model Certificate P in the Appendix. File income tax online The certificate expires on the earlier of 1 year after the date of the certificate or the date a new certificate is given to the registered ultimate vendor. File income tax online Nonprofit educational organization and state use. File income tax online   To make a claim as an ultimate vendor (nonprofit educational organization or state), you must have a UV registration number and the fuel cannot be purchased with a credit card as explained later. File income tax online If you sell gasoline or aviation gasoline to a nonprofit educational organization for its exclusive use or to a state or local government for its exclusive use, you must keep the following information. File income tax online The name and taxpayer identification number of each person (nonprofit educational organization or government unit) that bought the fuel. File income tax online The number of gallons sold to each person. File income tax online An unexpired certificate from the buyer. File income tax online See Model Certificate M in the Appendix. File income tax online  The certificate expires on the earlier of 1 year after the date of the certificate or the date a new certificate is given to the registered ultimate vendor. File income tax online Blocked pump. File income tax online   To make a claim as an ultimate vendor (blocked pump), you must have a UP registration number. File income tax online If you sell undyed kerosene (other than kerosene for use in aviation) from a pump that qualifies as a blocked pump because it is locked by you after each sale and is unlocked by you at the request of the buyer, you must keep the following information for each sale of more than 5 gallons. File income tax online The date of each sale. File income tax online The name and address of the buyer. File income tax online The number of gallons sold to that buyer. File income tax online Certain intercity and local bus use. File income tax online   To make a claim as an ultimate vendor of undyed diesel fuel or undyed kerosene used in certain intercity and local buses, you must have a UB registration number. File income tax online You must keep the following information. File income tax online The date of each sale. File income tax online The name and address of the buyer. File income tax online The number of gallons sold to the buyer. File income tax online A copy of the waiver signed by the buyer at the time the credit or payment is claimed. File income tax online See Model Waiver N in the Appendix. File income tax online Kerosene for use in commercial aviation or noncommercial aviation. File income tax online   To make a claim as an ultimate vendor of kerosene for use in commercial aviation (other than foreign trade) or noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia), you must have a UA registration number. File income tax online See Kerosene for use in aviation, earlier, for a list of nontaxable uses. File income tax online You must keep the following information. File income tax online The date of each sale. File income tax online The name and address of the buyer. File income tax online The number of gallons sold to the buyer. File income tax online A copy of the waiver signed by the buyer at the time the credit or payment is claimed. File income tax online See Model Waiver L in the Appendix. File income tax online Kerosene for use in nonexempt, noncommercial aviation. File income tax online   To make a claim as an ultimate vendor of kerosene for use in nonexempt, noncommercial aviation, you must have a UA registration number. File income tax online You must keep the following information. File income tax online The date of each sale. File income tax online The name and address of the buyer. File income tax online The number of gallons sold to the buyer. File income tax online A copy of the certificate signed by the buyer at the time the credit or payment is claimed. File income tax online See Model Certificate Q in the Appendix. File income tax online Claims by credit card issuers. File income tax online   For sales of gasoline, aviation gasoline, diesel fuel, kerosene, or kerosene for use in aviation that are purchased by an exempt user with the use of a credit card, the registered credit card issuer is the only person who can make the claim. File income tax online An exempt user for this purpose is: For gasoline or aviation gasoline, a state or local government (including essential government use by an Indian tribal government) or a nonprofit educational organization; or For diesel fuel, kerosene, or kerosene for use in aviation, a state or local government (including essential government use by an Indian tribal government). File income tax online   If gasoline is purchased without the use of a credit card, then the registered ultimate vendor of the gasoline may make the claim for refund or credit. File income tax online However, if the gasoline is purchased with a credit card issued to a state, but the credit card issuer is not registered by the IRS or does not meet the conditions described, the credit card issuer must collect the tax and the state may make the claim. File income tax online   If diesel fuel, kerosene, or kerosene for use in aviation is purchased without the use of a credit card, the registered ultimate vendor may make the claim for refund or credit. File income tax online A state is not allowed to make a claim for these fuels. File income tax online However, if the diesel fuel or kerosene is purchased with a credit card issued to a state, but the credit card issuer is not registered by the IRS or does not meet the conditions described, the credit card issuer must collect the tax and the state may make the claim. File income tax online   The claim from the credit card issuer must contain the following information as it applies to the fuel covered in the claim. File income tax online The total number of gallons. File income tax online Its registration number. File income tax online A statement that it has not collected the amount of tax from the ultimate purchaser or has obtained the written consent of the ultimate purchaser to make the claim. File income tax online A statement that it has repaid or agreed to repay the amount of tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to make the claim, or has otherwise made arrangements which directly or indirectly provide the ultimate vendor with reimbursement of the tax. File income tax online Has in its possession an unexpired certificate similar to Model Certificate R in the Appendix and has no reason to believe any of the information in the certificate is false. File income tax online Taxpayer identification number. File income tax online   To file a claim, you must have a taxpayer identification number. File income tax online Your taxpayer identification number can be an: Employer identification number (EIN), Social security number (SSN), or Individual taxpayer identification number (ITIN), if you are an alien individual and do not have and are not eligible to get an SSN. File income tax online   If you normally file only a U. File income tax online S. File income tax online individual income tax return (such as Form 1040 or 1040NR), use your SSN or ITIN. File income tax online You get an SSN by filing Form SS-5, Application for a Social Security Card, with the Social Security Administration. File income tax online To get an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. File income tax online   If you operate a business, use your EIN. File income tax online If you do not have an EIN, you may apply for one online. File income tax online Go to the IRS website at irs. File income tax online gov/businesses/small and click on the “Employer ID Numbers (EINs)” link. File income tax online You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. File income tax online Claiming A Refund Generally, you may claim a refund of excise taxes on Form 8849. File income tax online Complete and attach to Form 8849 the appropriate Form 8849 schedules. File income tax online The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. File income tax online If you file Form 720, you can use the Schedule C (Form 720) for your refund claims for the quarter. File income tax online See the Instructions for Form 720. File income tax online Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Schedule C (Form 720) or Form 4136. File income tax online The alternative fuel mixture credit must be claimed on Schedule C (Form 720) against your section 4081 taxable fuel liability for gasoline, diesel, and kerosene and any excess is not allowed. File income tax online The alternative fuel credit must first be claimed on Schedule C (Form 720) against your section 4041 taxable fuel liability for alternative fuel and CNG. File income tax online To the extent the alternative fuel credit exceeds this taxable fuel liability, a payment is allowed and may be claimed as a credit on Schedule C (Form 720), or as an income tax credit on Forms 4136, 6478, or 8864, as applicable. File income tax online Only one claim may be made for any particular amount of alternative fuel. File income tax online Claiming a Credit on Form 4136 For alternative fuel mixtures produced after December 31, 2011, the alternative fuel mixture credit cannot be claimed on Form 4136. File income tax online See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2, earlier. File income tax online A credit may be claimed for certain uses and sales of fuels on Form 4136 when you file your income tax return at the end of the year. File income tax online If you meet certain requirements (discussed earlier), you may be able to make a claim during the year. File income tax online Credit only. File income tax online   You can claim the following taxes only as a credit on Form 4136. File income tax online Tax on fuels used for nontaxable uses if the total for your tax year is less than $750. File income tax online Tax on fuel you did not include in any claim for refund previously filed for any quarter of your tax year. File income tax online Tax on fuel you used in mobile machinery (off-highway business use) that traveled less than 7,500 miles on public highways. File income tax online Do not claim a credit for any amount for which you have filed a refund claim on Form 8849 or credit on Schedule C (Form 720). File income tax online When to file. File income tax online   You can claim a fuel tax credit on your income tax return for the year you used the fuel (or sold the fuel in the case of a registered ultimate vendor claim). File income tax online You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. File income tax online Generally, you must file an amended return by the later of 3 years from the date you filed your original return or within 2 years from the date you paid the income tax. File income tax online How to claim a credit. File income tax online   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, or farmers' cooperative association. File income tax online Individuals. File income tax online   You claim the credit on the “Credits from” line of Form 1040. File income tax online Also check box b on that line. File income tax online If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. File income tax online Partnerships. File income tax online   Partnerships (other than electing large partnerships) claim the credit by including a statement on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. File income tax online , showing each partner's share of the number of gallons of each fuel sold or used for a non