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File taxes for free 6. File taxes for free   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics (LITCs). File taxes for free 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 taxes for free Free help with your tax return. File taxes for free   You can get free help preparing your return nationwide from IRS-certified volunteers. File taxes for free The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. File taxes for free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File taxes for free 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 taxes for free In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. File taxes for free To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. File taxes for free gov, download the IRS2Go app, or call 1-800-906-9887. File taxes for free   As part of the TCE program, AARP offers the Tax-Aide counseling program. File taxes for free To find the nearest AARP Tax-Aide site, visit AARP's website at www. File taxes for free aarp. File taxes for free org/money/taxaide or call 1-888-227-7669. File taxes for free For more information on these programs, go to IRS. File taxes for free gov and enter “VITA” in the search box. File taxes for free Internet. File taxes for free    IRS. File taxes for free gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. File taxes for free Download the free IRS2Go app from the iTunes app store or from Google Play. File taxes for free 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 taxes for free Check the status of your 2013 refund with the Where's My Refund? application on IRS. File taxes for free gov or download the IRS2Go app and select the Refund Status option. File taxes for free The IRS issues more than 9 out of 10 refunds in less than 21 days. File taxes for free 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 taxes for free You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. File taxes for free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File taxes for free Use the Interactive Tax Assistant (ITA) to research your tax questions. File taxes for free No need to wait on the phone or stand in line. File taxes for free 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 taxes for free When you reach the response screen, you can print the entire interview and the final response for your records. File taxes for free New subject areas are added on a regular basis. File taxes for free  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. File taxes for free gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. File taxes for free You can use the IRS Tax Map, to search publications and instructions by topic or keyword. File taxes for free The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. File taxes for free 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 taxes for free 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 taxes for free You can also ask the IRS to mail a return or an account transcript to you. File taxes for free Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. File taxes for free gov or by calling 1-800-908-9946. File taxes for free Tax return and tax account transcripts are generally available for the current year and the past three years. File taxes for free Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. File taxes for free Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. File taxes for free 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 taxes for free Check the status of your amended return using Where's My Amended Return? Go to IRS. File taxes for free gov and enter Where's My Amended Return? in the search box. File taxes for free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File taxes for free It can take up to 3 weeks from the date you mailed it to show up in our system. File taxes for free Make a payment using one of several safe and convenient electronic payment options available on IRS. File taxes for free gov. File taxes for free Select the Payment tab on the front page of IRS. File taxes for free gov for more information. File taxes for free Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. File taxes for free Figure your income tax withholding with the IRS Withholding Calculator on IRS. File taxes for free gov. File taxes for free 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 taxes for free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File taxes for free gov. File taxes for free Request an Electronic Filing PIN by going to IRS. File taxes for free gov and entering Electronic Filing PIN in the search box. File taxes for free Download forms, instructions and publications, including accessible versions for people with disabilities. File taxes for free Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. File taxes for free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. File taxes for free An employee can answer questions about your tax account or help you set up a payment plan. File taxes for free Before you visit, check the Office Locator on IRS. File taxes for free 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 taxes for free If you have a special need, such as a disability, you can request an appointment. File taxes for free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File taxes for free Apply for an Employer Identification Number (EIN). File taxes for free Go to IRS. File taxes for free gov and enter Apply for an EIN in the search box. File taxes for free Read the Internal Revenue Code, regulations, or other official guidance. File taxes for free Read Internal Revenue Bulletins. File taxes for free Sign up to receive local and national tax news and more by email. File taxes for free Just click on “subscriptions” above the search box on IRS. File taxes for free gov and choose from a variety of options. File taxes for free    Phone. File taxes for free You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File taxes for free Download the free IRS2Go app from the iTunes app store or from Google Play. File taxes for free Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. File taxes for free gov, or download the IRS2Go app. File taxes for free 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 taxes for free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File taxes for free Most VITA and TCE sites offer free electronic filing. File taxes for free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File taxes for free Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File taxes for free 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 taxes for free 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 taxes for free The IRS issues more than 9 out of 10 refunds in less than 21 days. File taxes for free 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 taxes for free 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 taxes for free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File taxes for free Note, the above information is for our automated hotline. File taxes for free 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 taxes for free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File taxes for free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File taxes for free It can take up to 3 weeks from the date you mailed it to show up in our system. File taxes for free 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 taxes for free You should receive your order within 10 business days. File taxes for free Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. File taxes for free 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 taxes for free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File taxes for free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File taxes for free These individuals can also contact the IRS through relay services such as the Federal Relay Service. File taxes for free    Walk-in. File taxes for free You can find a selection of forms, publications and services — in-person. File taxes for free Products. File taxes for free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File taxes for free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File taxes for free Services. File taxes for free You can walk in to your local TAC for face-to-face tax help. File taxes for free An employee can answer questions about your tax account or help you set up a payment plan. File taxes for free Before visiting, use the Office Locator tool on IRS. File taxes for free 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 taxes for free    Mail. File taxes for free You can send your order for forms, instructions, and publications to the address below. File taxes for free You should receive a response within 10 business days after your request is received. File taxes for free Internal Revenue Service 1201 N. File taxes for free Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. File taxes for free The Taxpayer Advocate Service (TAS) is your voice at the IRS. File taxes for free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File taxes for free   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. File taxes for free 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 taxes for free You face (or your business is facing) an immediate threat of adverse action. File taxes for free You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File taxes for free   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 taxes for free Here's why we can help: TAS is an independent organization within the IRS. File taxes for free Our advocates know how to work with the IRS. File taxes for free Our services are free and tailored to meet your needs. File taxes for free We have offices in every state, the District of Columbia, and Puerto Rico. File taxes for free   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 taxes for free   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File taxes for free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. File taxes for free Low Income Taxpayer Clinics (LITCs). File taxes for free   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 taxes for free Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File taxes for free Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. File taxes for free Prev  Up  Next   Home   More Online Publications
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File taxes for free 14. File taxes for free   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 taxes for free Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). File taxes for free Custom application of fertilizer and pesticide. File taxes for free Fuel not used for farming. File taxes for free 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 taxes for free 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 taxes for free 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 taxes for free 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 taxes for free The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. File taxes for free Use on a farm for farming purposes. File taxes for free Off-highway business use. File taxes for free Uses other than as a fuel in a propulsion engine, such as home use. File taxes for free Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. File taxes for free See Publication 510, Excise Taxes, for more information. File taxes for free 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 taxes for free 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 taxes for free See Table 14-1 for a list of available fuel tax credits and refunds. File taxes for free 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 taxes for free Farm. File taxes for free   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 taxes for free It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. File taxes for free A fish farm is an area where fish are grown or raised and not merely caught or harvested. File taxes for free Table 14-1. File taxes for free 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 taxes for free 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 taxes for free 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 taxes for free See Reg. File taxes for free 48. File taxes for free 6427-10 (b)(1) for the definition of a blocked pump. File taxes for free 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. File taxes for free 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 taxes for free Farming purposes. File taxes for free   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 taxes for free To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. File taxes for free To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. File taxes for free To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. File taxes for free To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. File taxes for free For this use to qualify, you must have produced more than half the commodity so treated during the tax year. File taxes for free The more-than-one-half test applies separately to each commodity. File taxes for free Commodity means a single raw product. File taxes for free For example, apples and peaches are two separate commodities. File taxes for free 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 taxes for free Your tree operations are incidental only if they are minor in nature when compared to the total farming operations. File taxes for free   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 taxes for free Therefore, you can still claim the credit or refund for the fuel so used. File taxes for free However, see Custom application of fertilizer and pesticide, later. File taxes for free 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 taxes for free Buyer of fuel, including undyed diesel fuel or undyed kerosene. File taxes for free   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 taxes for free 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 taxes for free Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). File taxes for free   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 taxes for free However, see Custom application of fertilizer and pesticide, next. File taxes for free Also see Dyed Diesel Fuel and Dyed Kerosene, later. File taxes for free Example. File taxes for free Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. File taxes for free Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. File taxes for free In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. File taxes for free Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. File taxes for free 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 taxes for free 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 taxes for free In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. File taxes for free Custom application of fertilizer and pesticide. File taxes for free   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. File taxes for free Generally, the applicator is treated as having used the fuel on a farm for farming purposes. File taxes for free For applicators using highway vehicles, only the fuel used on the farm is exempt. File taxes for free Fuel used traveling on the highway to and from the farm is taxable. File taxes for free 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 taxes for free For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. File taxes for free 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 taxes for free A sample waiver is included as Model Waiver L in the appendix of Publication 510. File taxes for free 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 taxes for free 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 taxes for free However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. File taxes for free Fuel not used for farming. File taxes for free   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. File taxes for free 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 taxes for free For personal use, such as lawn mowing. File taxes for free In processing, packaging, freezing, or canning operations. File taxes for free In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. File taxes for free All-terrain vehicles (ATVs). File taxes for free   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 taxes for free Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. File taxes for free 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 taxes for free 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 taxes for free 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 taxes for free Excise tax applies to the fuel used by the truck on the highways. File taxes for free In this situation, undyed (taxed) fuel should be purchased for the truck. File taxes for free You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. File taxes for free You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. File taxes for free Penalty. File taxes for free   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 taxes for free The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. File taxes for free After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. File taxes for free For more information on this penalty, see Publication 510. File taxes for free 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 taxes for free Off-highway business use. File taxes for free   This is any use of fuel in a trade or business or in an income-producing activity. File taxes for free The use must not be in a highway vehicle registered or required to be registered for use on public highways. File taxes for free Off-highway business use generally does not include any use in a recreational motorboat. File taxes for free Examples. File taxes for free   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. File taxes for free In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. File taxes for free   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. File taxes for free For more information, see Publication 510. File taxes for free 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 taxes for free This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. File taxes for free Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. File taxes for free 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 taxes for free The basic rules for claiming credits and refunds are listed in Table 14-2 . File taxes for free Table 14-2. File taxes for free 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 taxes for free   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 taxes for free 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 taxes for free You do not have to use any special form, but the records should establish the following information. File taxes for free The total number of gallons bought and used during the period covered by your claim. File taxes for free The dates of the purchases. File taxes for free The names and addresses of suppliers and amounts bought from each during the period covered by your claim. File taxes for free The nontaxable use for which you used the fuel. File taxes for free The number of gallons used for each nontaxable use. File taxes for free It is important that your records separately show the number of gallons used for each nontaxable use that qualifies as a claim. File taxes for free For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. File taxes for free Credit or refund. File taxes for free   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 taxes for free If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. File taxes for free Credit only. File taxes for free   You can claim the following taxes only as a credit on your income tax return. File taxes for free Tax on gasoline and aviation gasoline you used on a farm for farming purposes. File taxes for free 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 taxes for free Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year. File taxes for free Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. File taxes for free Do not claim a credit for any excise tax for which you have filed a refund claim. File taxes for free How to claim a credit. File taxes for free   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, trust, or farmers' cooperative association. File taxes for free Individuals. File taxes for free   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. File taxes for free If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. File taxes for free Partnership. File taxes for free   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 taxes for free , 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 taxes for free 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 taxes for free An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. File taxes for free S. File taxes for free Return of Income for Electing Large Partnerships. File taxes for free Other entities. File taxes for free   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. File taxes for free When to claim a credit. File taxes for free   You can claim a fuel tax credit on your income tax return for the year you used the fuel. File taxes for free You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. File taxes for free 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 taxes for free Claiming a Refund Generally, you may claim a refund of excise taxes on Form 8849. File taxes for free Complete and attach to Form 8849 the appropriate Form 8849 schedule(s). File taxes for free The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. File taxes for free If you file Form 720, you can use its Schedule C for your refund claims for the quarter. File taxes for free See the Instructions for Form 720. File taxes for free 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 taxes for free You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. File taxes for free 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 taxes for free 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 taxes for free 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 taxes for free Only one claim can be filed for a quarter. File taxes for free You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. File taxes for free You must claim a credit on your income tax return for the tax. File taxes for free How to file a quarterly claim. File taxes for free   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. File taxes for free Send it to the address shown in the instructions. File taxes for free If you file Form 720, you can use its Schedule C for your refund claims. File taxes for free See the Instructions for Form 720. File taxes for free When to file a quarterly claim. File taxes for free   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. File taxes for free 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 taxes for free    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 taxes for free 001 per gallon is generally not subject to credit or refund. File taxes for free 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 taxes for free 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 taxes for free Cash method. File taxes for free   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 taxes for free 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 taxes for free 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 taxes for free Example. File taxes for free Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. File taxes for free On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. File taxes for free Then, on Form 4136, she claimed the $110 as a credit. File taxes for free Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. File taxes for free Accrual method. File taxes for free   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 taxes for free It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. File taxes for free Example. File taxes for free Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. File taxes for free 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 taxes for free On Form 4136, Patty claims the $155 as a credit. File taxes for free She reports the $155 as other income on line 8b of her 2012 Schedule F. File taxes for free Prev  Up  Next   Home   More Online Publications