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File State Tax Return Online

File state tax return online 14. File state tax return online   Excise Taxes Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Fuels Used in FarmingBuyer of fuel, including undyed diesel fuel or undyed kerosene. File state tax return online Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). File state tax return online Custom application of fertilizer and pesticide. File state tax return online Fuel not used for farming. File state tax return online Dyed Diesel Fuel and Dyed Kerosene Fuels Used in Off-Highway Business Use Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines How To Claim a Credit or RefundCredit only. File state tax return online Claiming a Credit Claiming a Refund Including the Credit or Refund in Income Introduction You may be eligible to claim a credit on your income tax return for the federal excise tax on certain fuels. File state tax return online You may also be eligible to claim a quarterly refund of the fuel taxes during the year, instead of waiting to claim a credit on your income tax return. File state tax return online Whether you can claim a credit or refund depends on whether the fuel was taxed and the purpose (nontaxable use) for which you used the fuel. File state tax return online The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. File state tax return online Use on a farm for farming purposes. File state tax return online Off-highway business use. File state tax return online Uses other than as a fuel in a propulsion engine, such as home use. File state tax return online Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. File state tax return online See Publication 510, Excise Taxes, for more information. File state tax return online Topics - This chapter discusses: Fuels used in farming Dyed diesel fuel and dyed kerosene Fuels used in off-highway business use Fuels used for household purposes How to claim a credit or refund Including the credit or refund in income Useful Items - You may want to see: Publication 510 Excise Taxes Form (and Instructions) 720 Quarterly Federal Excise Tax Return 4136 Credit for Federal Tax Paid on Fuels 8849 Claim for Refund of Excise Taxes See chapter 16 for information about getting publications and forms. File state tax return online Fuels Used in Farming Owners, operators, and tenants of farms and certain other persons may be eligible to claim a credit or refund of excise taxes on fuel used in the trade or business of farming, when used on a farm in the United States for farming purposes. File state tax return online See Table 14-1 for a list of available fuel tax credits and refunds. File state tax return online Fuel is used on a farm for farming purposes only if used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes. File state tax return online Farm. File state tax return online   A farm includes livestock, dairy, fish, poultry, fruit, fur-bearing animals, and truck farms, orchards, plantations, ranches, nurseries, ranges, and feed yards for finishing cattle. File state tax return online It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. File state tax return online A fish farm is an area where fish are grown or raised and not merely caught or harvested. File state tax return online Table 14-1. File state tax return online Fuel Tax Credits and Refunds at a Glance Use this table to see if you can take a credit or refund for a nontaxable use of the fuel listed. File state tax return online Fuel Used On a Farm for Farming Purposes Off-Highway Business Use Household Use or Use Other Than as a Fuel1 Gasoline Credit only Credit or refund None Aviation gasoline Credit only None None Undyed diesel fuel and undyed kerosene Credit or refund Credit or refund2 Credit or refund2 Kerosene for use in aviation Credit or refund None None Dyed diesel fuel and dyed kerosene None None None Other Fuels (including alternative fuels)3 Credit or refund Credit or refund None 1For a use other than as fuel in a propulsion engine. File state tax return online 2Applies to undyed kerosene not sold from a blocked pump or, under certain circumstances, for blending with undyed diesel fuel to be used for heating purposes. File state tax return online See Reg. File state tax return online 48. File state tax return online 6427-10 (b)(1) for the definition of a blocked pump. File state tax return online 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. File state tax return online It includes the alternative fuels: liquefied petroleum gas (LPG),“P” Series fuels, compressed natural gas (CNG), liquefied hydrogen, any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process, liquid fuel derived from biomass, liquid natural gas (LNG), liquefied gas derived from biomass, and compressed gas derived from biomass. File state tax return online Farming purposes. File state tax return online   As the owner, tenant, or operator and the ultimate purchaser of fuel that you purchased, you use the fuel on a farm for farming purposes if you use it in any of the following ways. File state tax return online To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. File state tax return online To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. File state tax return online To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. File state tax return online To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. File state tax return online For this use to qualify, you must have produced more than half the commodity so treated during the tax year. File state tax return online The more-than-one-half test applies separately to each commodity. File state tax return online Commodity means a single raw product. File state tax return online For example, apples and peaches are two separate commodities. File state tax return 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 these activities are incidental to your farming operations. File state tax return online Your tree operations are incidental only if they are minor in nature when compared to the total farming operations. File state tax return online   If any other person, such as a neighbor or custom operator (independent contractor), performs a service for you on your farm for any of the purposes included in list items (1) or (2), above, you are considered to be the ultimate purchaser who used the fuel on a farm for farming purposes. File state tax return online Therefore, you can still claim the credit or refund for the fuel so used. File state tax return online However, see Custom application of fertilizer and pesticide, later. File state tax return online If the other person performs any other services for you on your farm for purposes not included in list items (1) or (2) above, no one can claim the credit or refund for fuel used on your farm for those other services. File state tax return online Buyer of fuel, including undyed diesel fuel or undyed kerosene. File state tax return online   If doubt exists whether the owner, tenant, or operator of the farm bought the fuel, determine who actually bore the cost of the fuel. File state tax return online For example, if the owner of a farm and his or her tenant equally share the cost of gasoline used on the farm, each can claim a credit for the tax on half the fuel used. File state tax return online Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). File state tax return online   Usually, the farmer is the only person who can make a claim for credit or refund for the tax on undyed diesel fuel, undyed kerosene, or other fuels (including alternative fuel) used for farming purposes. File state tax return online However, see Custom application of fertilizer and pesticide, next. File state tax return online Also see Dyed Diesel Fuel and Dyed Kerosene, later. File state tax return online Example. File state tax return online Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. File state tax return online Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. File state tax return online In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. File state tax return online Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. File state tax return online Haleigh can claim the credit for the 200 gallons of undyed diesel fuel used by Tyler on her farm because it qualifies as fuel used on the farm for farming purposes. File state tax return online No one can claim a credit for the 25 gallons used by Lee because that fuel was not used for a farming purpose included in list items (1) or (2), above. File state tax return online In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. File state tax return online Custom application of fertilizer and pesticide. File state tax return online   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. File state tax return online Generally, the applicator is treated as having used the fuel on a farm for farming purposes. File state tax return online For applicators using highway vehicles, only the fuel used on the farm is exempt. File state tax return online Fuel used traveling on the highway to and from the farm is taxable. File state tax return online Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as used for a farming purpose. File state tax return online For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. File state tax return online For kerosene used in aviation, the ultimate purchaser may make the claim or waive the right to make the claim to the registered ultimate vendor. File state tax return online A sample waiver is included as Model Waiver L in the appendix of Publication 510. File state tax return online A registered ultimate vendor is the person who sells undyed diesel fuel, undyed kerosene, or kerosene for use in aviation to the user (ultimate purchaser) of the fuel for use on a farm for farming purposes. File state tax return online To claim a credit or refund of tax, the ultimate vendor must be registered with the Internal Revenue Service at the time the claim is made. File state tax return online However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. File state tax return online Fuel not used for farming. File state tax return online   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. File state tax return online Off the farm, such as on the highway or in noncommercial aviation, even if the fuel is used in transporting livestock, feed, crops, or equipment. File state tax return online For personal use, such as lawn mowing. File state tax return online In processing, packaging, freezing, or canning operations. File state tax return 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 state tax return online All-terrain vehicles (ATVs). File state tax return online   Fuel used in ATVs on a farm for farming purposes, discussed earlier, is eligible for a credit or refund of excise taxes on the fuel. File state tax return online Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. File state tax return online If ATVs are used both for farming and nonfarming purposes, only that portion of the fuel used for farming purposes is eligible for the credit or refund. File state tax return online Dyed Diesel Fuel and Dyed Kerosene If you purchase dyed diesel fuel or dyed kerosene for a nontaxable use, you must use it only on a farm for farming purposes or for other nontaxable purposes. File state tax return online For example, you should not use dyed diesel fuel in a truck that is used both on the farm for farming purposes and on the highway, even though the highway use is in connection with farm business. File state tax return online Excise tax applies to the fuel used by the truck on the highways. File state tax return online In this situation, undyed (taxed) fuel should be purchased for the truck. File state tax return online You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. File state tax return online You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. File state tax return online Penalty. File state tax return online   A penalty is imposed on any person who knowingly uses, sells, or alters dyed diesel fuel or dyed kerosene for any purpose other than a nontaxable use. File state tax return online The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. File state tax return online After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. File state tax return online For more information on this penalty, see Publication 510. File state tax return online Fuels Used in Off-Highway Business Use You may be eligible to claim a credit or refund for the excise tax on fuel used in an off-highway business use. File state tax return online Off-highway business use. File state tax return online   This is any use of fuel in a trade or business or in an income-producing activity. File state tax return online The use must not be in a highway vehicle registered or required to be registered for use on public highways. File state tax return online Off-highway business use generally does not include any use in a recreational motorboat. File state tax return online Examples. File state tax return online   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. File state tax return online In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. File state tax return online   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. File state tax return online For more information, see Publication 510. File state tax return online Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines You may be eligible to claim a credit or refund for the excise tax on undyed diesel fuel or kerosene used for home heating, lighting, and cooking. File state tax return online This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. File state tax return online Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. File state tax return online How To Claim a Credit or Refund You may be able to claim a credit or refund of the excise tax on fuels you use for nontaxable uses. File state tax return online The basic rules for claiming credits and refunds are listed in Table 14-2 . File state tax return online Table 14-2. File state tax return online Claiming a Credit or Refund of Excise Taxes This table gives the basic rules for claiming a credit or refund of excise taxes on fuels used for a nontaxable use. File state tax return online   Credit Refund Which form to use Form 4136, Credit for Federal Tax Paid on Fuels Form 8849, Claim for Refund of Excise Taxes, and Schedule 1 (Form 8849), Nontaxable Use of Fuels Type of form Annual Quarterly When to file With your income tax return By the last day of the quarter following the last quarter included in the claim Amount of tax Any amount $750 or more1 1You may carry over an amount less than $750 to the next quarter. File state tax return 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 state tax return online You do not have to use any special form, but the records should establish the following information. File state tax return online The total number of gallons bought and used during the period covered by your claim. File state tax return online The dates of the purchases. File state tax return online The names and addresses of suppliers and amounts bought from each during the period covered by your claim. File state tax return online The nontaxable use for which you used the fuel. File state tax return online The number of gallons used for each nontaxable use. File state tax return online It is important that your records separately show the number of gallons used for each nontaxable use that qualifies as a claim. File state tax return online For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. File state tax return online Credit or refund. File state tax return online   A credit is an amount that reduces the tax on your income tax return when you file it at the end of the year. File state tax return online If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. File state tax return online Credit only. File state tax return online   You can claim the following taxes only as a credit on your income tax return. File state tax return online Tax on gasoline and aviation gasoline you used on a farm for farming purposes. File state tax return online Tax on fuels (including undyed diesel fuel or undyed kerosene) you used for nontaxable uses if the total for the tax year is less than $750. File state tax return online Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year. File state tax return online Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. File state tax return online Do not claim a credit for any excise tax for which you have filed a refund claim. File state tax return online How to claim a credit. File state tax return online   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, trust, or farmers' cooperative association. File state tax return online Individuals. File state tax return online   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. File state tax return online If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. File state tax return online Partnership. File state tax return 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 state tax return online , showing each partner's share of the number of gallons of each fuel sold or used for a nontaxable use, the type of use, and the applicable credit per gallon. File state tax return online Each partner claims the credit on his or her income tax return for the partner's share of the fuel used by the partnership. File state tax return online An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. File state tax return online S. File state tax return online Return of Income for Electing Large Partnerships. File state tax return online Other entities. File state tax return online   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. File state tax return online When to claim a credit. File state tax return online   You can claim a fuel tax credit on your income tax return for the year you used the fuel. File state tax return 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 state tax return online A claim for credit or refund of an overpayment must generally be filed within the later of: Three years from the date the original return was filed, or Two years from the date the tax was paid. File state tax return online Claiming a Refund Generally, you may claim a refund of excise taxes on Form 8849. File state tax return online Complete and attach to Form 8849 the appropriate Form 8849 schedule(s). File state tax return online The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. File state tax return online If you file Form 720, you can use its Schedule C for your refund claims for the quarter. File state tax return online See the Instructions for Form 720. File state tax return online Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Form 720 or Form 4136. File state tax return online You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. File state tax return online This amount is the excise tax on all fuels used for a nontaxable use during that quarter or any prior quarter (for which no other claim has been filed) during the tax year. File state tax return online If you cannot claim at least $750 at the end of a quarter, you carry the amount over to the next quarter of your tax year to determine if you can claim at least $750 for that quarter. File state tax return online If you cannot claim at least $750 at the end of the fourth quarter of your tax year, you must claim a credit on your income tax return using Form 4136. File state tax return online Only one claim can be filed for a quarter. File state tax return online You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. File state tax return online You must claim a credit on your income tax return for the tax. File state tax return online How to file a quarterly claim. File state tax return online   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. File state tax return online Send it to the address shown in the instructions. File state tax return online If you file Form 720, you can use its Schedule C for your refund claims. File state tax return online See the Instructions for Form 720. File state tax return online When to file a quarterly claim. File state tax return online   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. File state tax return online If you do not file a timely refund claim for the fourth quarter of your tax year, you will have to claim a credit for that amount on your income tax return, as discussed earlier. File state tax return online    In most situations, the amount claimed as a credit or refund will be less than the amount deducted as fuel tax expense because the Leaking Underground Storage Tank (LUST) tax of $0. File state tax return online 001 per gallon is generally not subject to credit or refund. File state tax return online Including the Credit or Refund in Income Include any credit or refund of excise taxes on fuels in your gross income if you claimed the total cost of the fuel (including the excise taxes) as an expense deduction that reduced your income tax liability. File state tax return online Which year you include a credit or refund in gross income depends on whether you use the cash or an accrual method of accounting. File state tax return online Cash method. File state tax return online   If you use the cash method and file a claim for refund, include the refund amount in gross income for the tax year in which you receive the refund. File state tax return online If you claim a credit on your income tax return, include the credit amount in gross income for the tax year in which you file Form 4136. File state tax return online If you file an amended return and claim a credit, include the credit amount in gross income for the tax year in which you receive the credit. File state tax return online Example. File state tax return online Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. File state tax return online On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. File state tax return online Then, on Form 4136, she claimed the $110 as a credit. File state tax return online Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. File state tax return online Accrual method. File state tax return online   If you use an accrual method, include the amount of credit or refund in gross income for the tax year in which you used the fuels. File state tax return online It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. File state tax return online Example. File state tax return online Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. File state tax return online On Schedule F, she deducts the total cost of gasoline (including $155 of excise taxes) she used on the farm for farming purposes during 2012. File state tax return online On Form 4136, Patty claims the $155 as a credit. File state tax return online She reports the $155 as other income on line 8b of her 2012 Schedule F. File state tax return online Prev  Up  Next   Home   More Online Publications
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File state tax return online Index A Accounting methods Accrual method, Accrual Method Cash method, Cash Method Change in, Change in Accounting Method Methods you can use, Methods you can use. File state tax return online Accounting periods 52-53 week tax year, 52-53-Week Tax Year Business purpose tax year, Business Purpose Tax Year Calendar year, Calendar Year Improper tax year, Improper Tax Year Partnerships, Partnership Accrual method Expenses, Expenses Income, Income Advance payments, Advance Payment for Services Sales, Advance Payment for Sales Services, Advance Payment for Services Assistance (see Tax help) B Business purpose tax year, Business Purpose Tax Year C Calendar year, Calendar Year Cash method, Income Expenses, Expenses Income, Income Change, accounting method, Change to accrual method. File state tax return online , Change in Accounting Method Comments on publication, Comments and suggestions. File state tax return online Constructive receipt of income, Constructive receipt. File state tax return online Corporation tax periods, Corporations (Other Than S Corporations and PSCs) Cost identification, Identifying Cost D Death of individual, short period return, Death of individual. File state tax return online E Economic performance, Economic Performance Excluded entities, cash method, Excluded Entities F Fiscal year, Fiscal Year Form 1128, Improper Tax Year, Change in Tax Year 8716, Making the election. File state tax return online , Making back-up election. File state tax return online 8752, Required payment for partnership or S corporation. File state tax return online , Activating election. File state tax return online 970, Adopting LIFO method. File state tax return online Free tax services, How To Get Tax Help H Help (see Tax help) I Inventories Cost identification, Identifying Cost FIFO, FIFO Method LIFO, LIFO Method Lower of cost or market, Lower of Cost or Market Method Perpetual or book, Perpetual or Book Inventory Retail method, Retail Method Specific identification, Specific Identification Method Uniform capitalization rules, Inventories. File state tax return online Valuing, Valuing Inventory M More information (see Tax help) P Partnerships, Partnership Personal service corporation, Partnerships, S Corporations, and Personal Service Corporations (PSCs) Limit, use of cash method, Qualified PSC. File state tax return online Required tax year, Partnerships, S Corporations, and Personal Service Corporations (PSCs), Personal Service Corporation (PSC) Publications (see Tax help) R Related persons, Related Persons S S corporations, S Corporation Section 444 election, Section 444 Election Short period return, Short period return. File state tax return online Short tax year, Short Tax Year Suggestions for publication, Comments and suggestions. File state tax return online T Tax help, How To Get Tax Help Tax year Change in, Change in Tax Year Corporations, Corporations (Other Than S Corporations and PSCs) Fiscal year, Fiscal Year Personal service corporation, Personal Service Corporation (PSC) S corporations, S Corporation Section 444 election, Section 444 Election Short tax year, Short Tax Year Taxpayer Advocate, Taxpayer Advocate Service. File state tax return online TTY/TDD information, How To Get Tax Help U Uniform capitalization rules Exceptions, Exceptions. File state tax return online General rules, Uniform Capitalization Rules Prev  Up     Home   More Online Publications