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Filing 2012 Tax Returns

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Filing 2012 Tax Returns

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Farm Credit Administration

The Farm Credit Administration is an independent financial regulatory agency that oversees the various lending institutions and banks serving agricultural and rural America.

Contact the Agency or Department

Website: Farm Credit Administration

E-mail:

Address: 1501 Farm Credit Drive
McLean, VA 22102-5090

Toll-free: 703-883-4056

TTY: 703-883-4056

The Filing 2012 Tax Returns

Filing 2012 tax returns 2. Filing 2012 tax returns   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. Filing 2012 tax returns Providing information. Filing 2012 tax returns Definitions of Nontaxable UsesCustom application of fertilizer and pesticide. Filing 2012 tax returns Fuel used between airfield and farm. Filing 2012 tax returns Fuel not used for farming. Filing 2012 tax returns Vehicles not considered highway vehicles. Filing 2012 tax returns 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. Filing 2012 tax returns This chapter lists the nontaxable uses of each fuel and defines the nontaxable uses. Filing 2012 tax returns Information on the refund of second tax is included. Filing 2012 tax returns This chapter also explains credits and refunds for the biodiesel or renewable diesel mixture credits, and the alternative fuel mixture and alternative fuel credits. Filing 2012 tax returns 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. Filing 2012 tax returns Exported taxable fuel. Filing 2012 tax returns   The claim rates for exported taxable fuel are listed on Schedule C (Form 720), Schedule 1 (Form 8849), and Form 4136. Filing 2012 tax returns Taxpayers making a claim for exported taxable fuel must include with their records proof of exportation. Filing 2012 tax returns 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. Filing 2012 tax returns Gasoline and Aviation Gasoline Ultimate Purchasers. Filing 2012 tax returns   The following are the uses of gasoline (defined earlier) for which a credit or refund may be allowable to an ultimate purchaser. Filing 2012 tax returns On a farm for farming purposes (credit only). Filing 2012 tax returns Off-highway business use. Filing 2012 tax returns Export. Filing 2012 tax returns In a boat engaged in commercial fishing. Filing 2012 tax returns In certain intercity and local buses. Filing 2012 tax returns In a school bus. Filing 2012 tax returns Exclusive use by a qualified blood collector organization. Filing 2012 tax returns In a highway vehicle owned by the United States that is not used on a highway. Filing 2012 tax returns Exclusive use by a nonprofit educational organization (see Sales by registered ultimate vendors and Credit Card Purchases, later). Filing 2012 tax returns 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). Filing 2012 tax returns In an aircraft or vehicle owned by an aircraft museum. Filing 2012 tax returns   The following are the uses of aviation gasoline for which a credit or refund may be allowable to an ultimate purchaser. Filing 2012 tax returns On a farm for farming purposes (credit only). Filing 2012 tax returns Export. Filing 2012 tax returns In foreign trade. Filing 2012 tax returns Certain helicopter and fixed-wing air ambulance uses. Filing 2012 tax returns In commercial aviation (other than foreign trade). Filing 2012 tax returns Exclusive use by a qualified blood collector organization. Filing 2012 tax returns Exclusive use by a nonprofit education organization (see Sales by registered ultimate vendors and Credit card purchases, later). Filing 2012 tax returns 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). Filing 2012 tax returns In an aircraft owned by an aircraft museum. Filing 2012 tax returns In military aircraft. Filing 2012 tax returns Claims by persons who paid the tax to the government. Filing 2012 tax returns   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. Filing 2012 tax returns See Filing Claims, later. Filing 2012 tax returns Sales by registered ultimate vendors. Filing 2012 tax returns   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. Filing 2012 tax returns A state or local government for its exclusive use (including essential government use by an Indian tribal government). Filing 2012 tax returns A nonprofit educational organization for its exclusive use. Filing 2012 tax returns   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. Filing 2012 tax returns A sample certificate is included as Model Certificate M in the Appendix. Filing 2012 tax returns The registered ultimate vendor must have the certificate at the time the credit or refund is claimed. Filing 2012 tax returns   The ultimate vendor must be registered by the IRS. Filing 2012 tax returns See Registration Requirements, earlier. Filing 2012 tax returns Credit card purchases. Filing 2012 tax returns   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. Filing 2012 tax returns   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. Filing 2012 tax returns How to make the claim. Filing 2012 tax returns   If the claim is made by the credit card issuer, see Schedule C  (Form 720) or Schedule 8 (Form 8849). Filing 2012 tax returns 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. Filing 2012 tax returns Ultimate purchasers. Filing 2012 tax returns   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. Filing 2012 tax returns On a farm for farming purposes. Filing 2012 tax returns Off-highway business use. Filing 2012 tax returns Export. Filing 2012 tax returns In a qualified local bus. Filing 2012 tax returns In a school bus. Filing 2012 tax returns Other than as a fuel in a propulsion engine of a diesel-powered highway vehicle (such as home heating oil). Filing 2012 tax returns Exclusive use by a qualified blood collector organization. Filing 2012 tax returns In a highway vehicle owned by the United States that is not used on a highway. Filing 2012 tax returns Exclusive use by a nonprofit educational organization (see Sales by Registered Ultimate Vendors and Credit Card Purchases, later). Filing 2012 tax returns 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). Filing 2012 tax returns In a vehicle owned by an aircraft museum. Filing 2012 tax returns As a fuel in a propulsion engine of a diesel-powered train. Filing 2012 tax returns 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. Filing 2012 tax returns 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. Filing 2012 tax returns Registered ultimate vendor (state use). Filing 2012 tax returns   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). Filing 2012 tax returns 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. Filing 2012 tax returns The ultimate vendor must be registered by the IRS. Filing 2012 tax returns See Registration Requirements, earlier. Filing 2012 tax returns Registered ultimate vendor (blocked pump). Filing 2012 tax returns   This is an ultimate vendor that sells undyed kerosene from a blocked pump. Filing 2012 tax returns   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. Filing 2012 tax returns Blocked pump. Filing 2012 tax returns   A blocked pump is a fuel pump that meets all the following requirements. Filing 2012 tax returns It is used to make retail sales of undyed kerosene for use by the buyer in any nontaxable use. Filing 2012 tax returns It is at a fixed location. Filing 2012 tax returns It is identified with a legible and conspicuous notice stating, “UNDYED UNTAXED KEROSENE, NONTAXABLE USE ONLY. Filing 2012 tax returns ” It meets either of the following conditions. Filing 2012 tax returns It cannot reasonably be used to dispense fuel directly into the fuel supply tank of a diesel-powered highway vehicle or train. Filing 2012 tax returns 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. Filing 2012 tax returns Registered ultimate vendor (certain intercity and local buses). Filing 2012 tax returns   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. Filing 2012 tax returns   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. Filing 2012 tax returns A sample waiver is included as Model Waiver N in the Appendix. Filing 2012 tax returns The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. Filing 2012 tax returns Credit Card Purchases. Filing 2012 tax returns   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. Filing 2012 tax returns   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. Filing 2012 tax returns 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. Filing 2012 tax returns The claim rate for nontaxable use of a diesel-water fuel emulsion taxed at $. Filing 2012 tax returns 198 per gallon is $. Filing 2012 tax returns 197 (if exported, the claim rate is $. Filing 2012 tax returns 198). Filing 2012 tax returns 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. Filing 2012 tax returns On a farm for farming purposes. Filing 2012 tax returns Off-highway business use. Filing 2012 tax returns Export. Filing 2012 tax returns In a qualified local bus. Filing 2012 tax returns In a school bus. Filing 2012 tax returns Other than as fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway use). Filing 2012 tax returns Exclusive use by a qualified blood collector organization. Filing 2012 tax returns In a highway vehicle owned by the United States that is not used on a highway. Filing 2012 tax returns Exclusive use by a nonprofit educational organization. Filing 2012 tax returns Exclusive use by a state, political subdivision of a state, or the District of Columbia. Filing 2012 tax returns In an aircraft or vehicle owned by an aircraft museum. Filing 2012 tax returns Blender claims. Filing 2012 tax returns   The claim rate for undyed diesel fuel taxed at $. Filing 2012 tax returns 244 and used to produce a diesel-water fuel emulsion is $. Filing 2012 tax returns 046 per gallon of diesel fuel so used. Filing 2012 tax returns The blender must be registered by the IRS in order to make the claim. Filing 2012 tax returns 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 $. Filing 2012 tax returns 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. Filing 2012 tax returns Kerosene for Use in Aviation Ultimate purchasers. Filing 2012 tax returns   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. Filing 2012 tax returns   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. Filing 2012 tax returns Generally, the ultimate purchaser is the aircraft operator. Filing 2012 tax returns   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. Filing 2012 tax returns On a farm for farming purposes. Filing 2012 tax returns Certain helicopter and fixed-wing aircraft uses. Filing 2012 tax returns Exclusive use by a qualified blood collector organization. Filing 2012 tax returns Exclusive use by a nonprofit educational organization. Filing 2012 tax returns In an aircraft owned by an aircraft museum. Filing 2012 tax returns In military aircraft. Filing 2012 tax returns Kerosene for use partly in commercial aviation and partly in nonexempt, noncommercial aviation. Filing 2012 tax returns   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. Filing 2012 tax returns 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. Filing 2012 tax returns   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. Filing 2012 tax returns For kerosene purchased with the certificate, used in commercial aviation, and taxed at $. Filing 2012 tax returns 244 per gallon, use of the certificate will be treated as a waiver of the right to claim a credit or refund for the $. Filing 2012 tax returns 025 per gallon part of the tax. Filing 2012 tax returns The ultimate vendor may make this claim. Filing 2012 tax returns The operator may make a claim for the $. Filing 2012 tax returns 175 tax per gallon of the kerosene, but cannot waive the right to make the claim for the $. Filing 2012 tax returns 175 tax per gallon. Filing 2012 tax returns Sales by Registered Ultimate Vendors Kerosene for use in commercial aviation or noncommercial aviation. Filing 2012 tax returns   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. Filing 2012 tax returns A sample waiver is included as Model Waiver L in the Appendix. Filing 2012 tax returns The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. Filing 2012 tax returns   Noncommercial aviation means any use of an aircraft not described as commercial aviation. Filing 2012 tax returns For the definition of commercial aviation, see Commercial aviation on page 11. Filing 2012 tax returns Kerosene for use in nonexempt, noncommercial aviation. Filing 2012 tax returns   Only the registered ultimate vendor may claim a credit or payment for sales of kerosene for use in nonexempt, noncommercial aviation. Filing 2012 tax returns The ultimate vendor must be registered by the IRS (activity letter UA) and have the required certificate from the ultimate purchaser. Filing 2012 tax returns A sample certificate is included as Model Certificate Q in the Appendix. Filing 2012 tax returns The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. Filing 2012 tax returns Kerosene for use in aviation by a state or local government. Filing 2012 tax returns   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). Filing 2012 tax returns 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. Filing 2012 tax returns The ultimate vendor must be registered by the IRS (activity letter UV) and have the required certificate from the ultimate purchaser. Filing 2012 tax returns A sample certificate is included as Model Certificate P in the Appendix. Filing 2012 tax returns The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. Filing 2012 tax returns Credit card purchases. Filing 2012 tax returns   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. Filing 2012 tax returns   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. Filing 2012 tax returns Other Fuels (Including Alternative Fuels) Credit or refund for nontaxable use of taxed Other Fuels may be allowable to an ultimate purchaser. Filing 2012 tax returns 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. Filing 2012 tax returns The following are the nontaxable uses of Other Fuels for which a credit or refund may be allowable to the ultimate purchaser. Filing 2012 tax returns On a farm for farming purposes. Filing 2012 tax returns Off-highway business use. Filing 2012 tax returns In a boat engaged in commercial fishing. Filing 2012 tax returns In certain intercity and local buses. Filing 2012 tax returns In a school bus. Filing 2012 tax returns In a qualified local bus. Filing 2012 tax returns Exclusive use by a qualified blood collector organization. Filing 2012 tax returns Exclusive use by a nonprofit educational organization. Filing 2012 tax returns Exclusive use by a state, political subdivision of a state, or the District of Columbia. Filing 2012 tax returns In an aircraft or vehicle owned by an aircraft museum. Filing 2012 tax returns Use in any boat operated by the United States for its exclusive use or any vessel of war of any foreign nation. Filing 2012 tax returns See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit, later. Filing 2012 tax returns Refunds of Second Tax The tax on dyed diesel fuel for inland waterways fuel use applies at the rate listed on Form 720. Filing 2012 tax returns This is in addition to all other taxes imposed on the sale or use of the fuel. Filing 2012 tax returns The section 4081(e) refund (discussed below) cannot be claimed. Filing 2012 tax returns 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. Filing 2012 tax returns No credit against any tax is allowed for this tax. Filing 2012 tax returns For information about taxable events, see the discussions under Gasoline, Diesel Fuel and Kerosene and Kerosene for Use in Aviation in chapter 1. Filing 2012 tax returns Conditions to allowance of refund. Filing 2012 tax returns   A claim for refund of the tax is allowed only if all the following conditions are met. Filing 2012 tax returns A tax on the fuel was paid to the government and not credited or refunded (the “first tax”). Filing 2012 tax returns After the first tax was imposed, another tax was imposed on the same fuel and was paid to the government (the “second tax”). Filing 2012 tax returns The person that paid the second tax filed a timely claim for refund containing the information required (see Refund claim, later). Filing 2012 tax returns The person that paid the first tax has met the reporting requirements, discussed next. Filing 2012 tax returns Reporting requirements. Filing 2012 tax returns   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. Filing 2012 tax returns A model first taxpayer's report is shown in the Appendix as Model Certificate B. Filing 2012 tax returns The report must contain all information needed to complete the model. Filing 2012 tax returns   By the due date for filing the Form 720, you must also send a separate copy of the report to the following address. Filing 2012 tax returns Department of the Treasury Internal Revenue Service  Cincinnati, OH 45999-0555 Write “EXCISE – FIRST TAXPAYER'S REPORT” across the top of that copy. Filing 2012 tax returns Optional reporting. Filing 2012 tax returns   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. Filing 2012 tax returns 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. Filing 2012 tax returns Providing information. Filing 2012 tax returns   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. Filing 2012 tax returns If an optional report is filed, a copy should (but is not required to) be given to the buyer or owner. Filing 2012 tax returns   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. Filing 2012 tax returns 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. Filing 2012 tax returns A model statement of subsequent seller is shown in the Appendix as Model Certificate A. Filing 2012 tax returns The statement must contain all information necessary to complete the model. Filing 2012 tax returns   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. Filing 2012 tax returns Each buyer must be given a copy of the report. Filing 2012 tax returns Refund claim. Filing 2012 tax returns   You must have filed Form 720 and paid the second tax before you file for a refund of that tax. Filing 2012 tax returns You must make your claim for refund on Form 8849. Filing 2012 tax returns Complete Schedule 5 (Form 8849) and attach it to your Form 8849. Filing 2012 tax returns Do not include this claim with a claim under another tax provision. Filing 2012 tax returns You must not have included the second tax in the price of the fuel and must not have collected it from the purchaser. Filing 2012 tax returns You must submit the following information with your claim. Filing 2012 tax returns A copy of the first taxpayer's report (discussed earlier). Filing 2012 tax returns A copy of the statement of subsequent seller if the fuel was bought from someone other than the first taxpayer. Filing 2012 tax returns Definitions of Nontaxable Uses This section provides definitions of the terms used in Table 2-1 for nontaxable uses. Filing 2012 tax returns If applicable, the type of use number from Table 2-1 is indicated in each heading. Filing 2012 tax returns Type of use table. Filing 2012 tax returns   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. Filing 2012 tax returns For type of use 2, the mobile machinery parenthetical applies only to Form 8849 and Form 720. Filing 2012 tax returns Table 2-1. Filing 2012 tax returns Type of Use Table No. Filing 2012 tax returns 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. Filing 2012 tax returns 1). Filing 2012 tax returns   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. Filing 2012 tax returns Farm. Filing 2012 tax returns   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. Filing 2012 tax returns It also includes structures such as greenhouses used primarily for the raising of agricultural or horticultural commodities. Filing 2012 tax returns A fish farm is an area where fish are grown or raised — not merely caught or harvested. Filing 2012 tax returns Farming purposes. Filing 2012 tax returns   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. Filing 2012 tax returns To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. Filing 2012 tax returns To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. Filing 2012 tax returns To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. Filing 2012 tax returns To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. Filing 2012 tax returns For this use to qualify, you must have produced more than half the commodity so treated during the tax year. Filing 2012 tax returns Commodity means a single raw product. Filing 2012 tax returns For example, apples and peaches are two separate commodities. Filing 2012 tax returns 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. Filing 2012 tax returns , is incidental to your farming operations. Filing 2012 tax returns Your tree operations will be incidental only if they are minor in nature when compared to the total farming operations. Filing 2012 tax returns   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. Filing 2012 tax returns However, see Custom application of fertilizer and pesticide, next. Filing 2012 tax returns   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. Filing 2012 tax returns 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. Filing 2012 tax returns Custom application of fertilizer and pesticide. Filing 2012 tax returns   Fuel used on a farm for farming purposes includes fuel used in the application of fertilizer, pesticides, or other substances, including aerial applications. Filing 2012 tax returns Generally, the applicator is treated as having used the fuel on a farm for farming purposes. Filing 2012 tax returns For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. Filing 2012 tax returns 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. Filing 2012 tax returns Fuel used between airfield and farm. Filing 2012 tax returns   Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as a farming purpose. Filing 2012 tax returns Fuel not used for farming. Filing 2012 tax returns   Fuel is not used on a farm for farming purposes if it is used in any of the following ways. Filing 2012 tax returns 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. Filing 2012 tax returns For personal use, such as mowing the lawn. Filing 2012 tax returns In processing, packaging, freezing, or canning operations. Filing 2012 tax returns In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. Filing 2012 tax returns Off-highway business use (No. Filing 2012 tax returns 2). Filing 2012 tax returns   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. Filing 2012 tax returns The terms “highway vehicle,” “public highway,” and “registered” are defined below. Filing 2012 tax returns Do not consider any use in a boat as an off-highway business use. Filing 2012 tax returns   Off-highway business use includes fuels used in any of the following ways. Filing 2012 tax returns In stationary machines such as generators, compressors, power saws, and similar equipment. Filing 2012 tax returns For cleaning purposes. Filing 2012 tax returns In forklift trucks, bulldozers, and earthmovers. Filing 2012 tax returns   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. Filing 2012 tax returns Example. Filing 2012 tax returns Caroline owns a landscaping business. Filing 2012 tax returns She uses power lawn mowers and chain saws in her business. Filing 2012 tax returns The gasoline used in the power lawn mowers and chain saws qualifies as fuel used in an off-highway business use. Filing 2012 tax returns The gasoline used in her personal lawn mower at home does not qualify. Filing 2012 tax returns Highway vehicle. Filing 2012 tax returns   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. Filing 2012 tax returns Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. Filing 2012 tax returns 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. Filing 2012 tax returns A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). Filing 2012 tax returns A special kind of cargo, goods, supplies, or materials. Filing 2012 tax returns Some off-highway task unrelated to highway transportation, except as discussed next. Filing 2012 tax returns Vehicles not considered highway vehicles. Filing 2012 tax returns   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the credit or refund of fuel taxes. Filing 2012 tax returns Specially designed mobile machinery for nontransportation functions. Filing 2012 tax returns A self-propelled vehicle is not a highway vehicle if all the following apply. Filing 2012 tax returns 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. Filing 2012 tax returns 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. Filing 2012 tax returns 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. Filing 2012 tax returns The vehicle must have traveled less than 7,500 miles on public highways during the taxable year. Filing 2012 tax returns Vehicles specially designed for off-highway transportation. Filing 2012 tax returns 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. Filing 2012 tax returns 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. Filing 2012 tax returns It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. Filing 2012 tax returns Nontransportation trailers and semitrailers. Filing 2012 tax returns 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. Filing 2012 tax returns For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. Filing 2012 tax returns Public highway. Filing 2012 tax returns   A public highway includes any road in the United States that is not a private roadway. Filing 2012 tax returns This includes federal, state, county, and city roads and streets. Filing 2012 tax returns Registered. Filing 2012 tax returns   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. Filing 2012 tax returns Any highway vehicle operated under a dealer's tag, license, or permit is considered registered. Filing 2012 tax returns 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. Filing 2012 tax returns Dual use of propulsion motor. Filing 2012 tax returns   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. Filing 2012 tax returns It does not matter if the special equipment is mounted on the vehicle. Filing 2012 tax returns Example. Filing 2012 tax returns The motor of a registered concrete-mixer truck operates both the engine and the mixing unit by means of a power take-off. Filing 2012 tax returns The fuel used in the motor to run the mixer is not off-highway business use. Filing 2012 tax returns Use in separate motor. Filing 2012 tax returns   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. Filing 2012 tax returns 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. Filing 2012 tax returns You may make a reasonable estimate based on your operating experience and supported by your records. Filing 2012 tax returns   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. Filing 2012 tax returns Add to this amount the fuel consumed while idling or warming up the motor before propelling the vehicle. Filing 2012 tax returns The difference between your total fuel used and the fuel used to propel the vehicle is the fuel used in the separate motor. Filing 2012 tax returns Example. Filing 2012 tax returns Hazel owns a refrigerated truck. Filing 2012 tax returns It has a separate motor for the refrigeration unit. Filing 2012 tax returns The same tank supplies both motors. Filing 2012 tax returns Using the truck's hubometer, Hazel figures that 90% of the fuel was used to propel the truck. Filing 2012 tax returns Therefore, 10% of the fuel is used in an off-highway business use. Filing 2012 tax returns Fuel lost or destroyed. Filing 2012 tax returns   You cannot treat fuel lost or destroyed through spillage, fire, or other casualty as fuel used in an off-highway business use. Filing 2012 tax returns Export (No. Filing 2012 tax returns 3). Filing 2012 tax returns   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. Filing 2012 tax returns Fuel is not exported if it is in the fuel supply tank of a vehicle or aircraft. Filing 2012 tax returns In a boat engaged in commercial fishing (No. Filing 2012 tax returns 4). Filing 2012 tax returns   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. Filing 2012 tax returns They include boats used in both fresh and salt water fishing. Filing 2012 tax returns They do not include boats used for both sport fishing and commercial fishing on the same trip. Filing 2012 tax returns In certain intercity and local buses (No. Filing 2012 tax returns 5). Filing 2012 tax returns   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. Filing 2012 tax returns The bus must be engaged in one of the following activities. Filing 2012 tax returns Scheduled transportation along regular routes. Filing 2012 tax returns Nonscheduled operations if the seating capacity of the bus is at least 20 adults, not including the driver. Filing 2012 tax returns Vans and similar vehicles used for van-pooling or taxi service do not qualify. Filing 2012 tax returns Available to the general public. Filing 2012 tax returns   This means you offer service to more than a limited number of persons or organizations. Filing 2012 tax returns 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. Filing 2012 tax returns A bus does not qualify when its operator uses it to provide exclusive services to only one person, group, or organization. Filing 2012 tax returns Also, intercity bus transportation does not include transporting students and employees of schools or intercity transportation in a qualified local bus. Filing 2012 tax returns In a qualified local bus (No. Filing 2012 tax returns 6). Filing 2012 tax returns   In a qualified local bus means fuel used in a bus meeting all the following requirements. Filing 2012 tax returns It is engaged in furnishing (for compensation) intracity passenger land transportation available to the general public. Filing 2012 tax returns It operates along scheduled, regular routes. Filing 2012 tax returns It has a seating capacity of at least 20 adults (excluding the driver). Filing 2012 tax returns It is under contract with (or is receiving more than a nominal subsidy from) any state or local government to furnish the transportation. Filing 2012 tax returns Intracity passenger land transportation. Filing 2012 tax returns   This is the land transportation of passengers between points located within the same metropolitan area. Filing 2012 tax returns It includes transportation along routes that cross state, city, or county boundaries if the routes remain within the metropolitan area. Filing 2012 tax returns Under contract. Filing 2012 tax returns   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. Filing 2012 tax returns More than a nominal subsidy. Filing 2012 tax returns   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. Filing 2012 tax returns 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. Filing 2012 tax returns In a school bus (No. Filing 2012 tax returns 7). Filing 2012 tax returns   In a school bus means fuel used in a bus engaged in the transportation of students or employees of schools. Filing 2012 tax returns 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. Filing 2012 tax returns For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. Filing 2012 tax returns 8). Filing 2012 tax returns   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. Filing 2012 tax returns In foreign trade (No. Filing 2012 tax returns 9). Filing 2012 tax returns   In foreign trade means fuel used in civil aircraft employed in foreign trade or trade between the United States and any of its possessions. Filing 2012 tax returns The term trade includes the transportation of persons or property for hire and the making of the necessary preparations for such transportation. Filing 2012 tax returns In the case of aircraft registered in a foreign country, the country must allow reciprocal benefits for aircraft registered in the United States. Filing 2012 tax returns Certain helicopter and fixed-wing aircraft uses (No. Filing 2012 tax returns 10). Filing 2012 tax returns   Includes: Certain helicopter uses. Filing 2012 tax returns   Certain helicopter uses means fuel used by a helicopter for any of the following purposes. Filing 2012 tax returns Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. Filing 2012 tax returns Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Filing 2012 tax returns Providing emergency medical transportation. Filing 2012 tax returns   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. Filing 2012 tax returns For item (1), treat each flight segment as a separate flight. Filing 2012 tax returns Fixed-wing aircraft uses. Filing 2012 tax returns   Fixed-wing aircraft uses means fuel used by a fixed-wing aircraft for any of the following purposes. Filing 2012 tax returns Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Filing 2012 tax returns Providing emergency medical transportation. Filing 2012 tax returns The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. Filing 2012 tax returns 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. Filing 2012 tax returns Exclusive use by a qualified blood collector organization (No. Filing 2012 tax returns 11). Filing 2012 tax returns   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. Filing 2012 tax returns Qualified blood collector organization. Filing 2012 tax returns   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. Filing 2012 tax returns In a highway vehicle owned by the United States that is not used on a highway (No. Filing 2012 tax returns 12). Filing 2012 tax returns   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. Filing 2012 tax returns This use applies whether or not the vehicle is registered or required to be registered for highway use. Filing 2012 tax returns Exclusive use by a nonprofit educational organization (No. Filing 2012 tax returns 13). Filing 2012 tax returns   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. Filing 2012 tax returns It has a regular faculty and curriculum. Filing 2012 tax returns It has a regularly enrolled body of students who attend the place where the instruction normally occurs. Filing 2012 tax returns   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. Filing 2012 tax returns Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. Filing 2012 tax returns 14). Filing 2012 tax returns   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. Filing 2012 tax returns A state or local government is any state, any political subdivision thereof, or the District of Columbia. Filing 2012 tax returns 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. Filing 2012 tax returns Gasoline, diesel fuel, and kerosene used by the American Red Cross is considered to be the use of these fuels by a state. Filing 2012 tax returns In an aircraft or vehicle owned by an aircraft museum (No. Filing 2012 tax returns 15). Filing 2012 tax returns   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. Filing 2012 tax returns It is exempt from income tax as an organization described in section 501(c)(3). Filing 2012 tax returns It is operated as a museum under a state (or District of Columbia) charter. Filing 2012 tax returns It is operated exclusively for acquiring, exhibiting, and caring for aircraft of the type used for combat or transport in  World War II. Filing 2012 tax returns   The aircraft or vehicle (such as a ground servicing vehicle for aircraft) must be used exclusively for the purposes described in item (3). Filing 2012 tax returns In military aircraft (No. Filing 2012 tax returns 16). Filing 2012 tax returns   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. Filing 2012 tax returns In commercial aviation (other than foreign trade). Filing 2012 tax returns   See Commercial aviation, earlier, for the definition. Filing 2012 tax returns Use in a train. Filing 2012 tax returns   Use in a train means fuel used in the propulsion engine of equipment or machinery that rides on rails. Filing 2012 tax returns This includes use in a locomotive, work train, switching engine, and track maintenance machine. Filing 2012 tax returns 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. Filing 2012 tax returns 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. Filing 2012 tax returns Biodiesel or renewable diesel mixture credit claimant. Filing 2012 tax returns   Claimant produced a biodiesel mixture by mixing biodiesel with diesel fuel. Filing 2012 tax returns Claimant produced a renewable diesel mixture by mixing renewable diesel with liquid fuel (other than renewable diesel). Filing 2012 tax returns   The person that produced and sold or used the mixture in their trade or business is the only person eligible to make this claim. Filing 2012 tax returns The credit is based on the gallons of biodiesel or renewable diesel in the mixture. Filing 2012 tax returns 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. Filing 2012 tax returns Claim requirements. Filing 2012 tax returns   See the Instructions for Form 720 for the biodiesel or renewable diesel mixture claim requirements. Filing 2012 tax returns Alternative fuel credit claimant. Filing 2012 tax returns   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. Filing 2012 tax returns Carbon capture requirement. Filing 2012 tax returns   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. Filing 2012 tax returns Alternative fuel credit. Filing 2012 tax returns   The registered alternative fueler is the person eligible to make the claim. Filing 2012 tax returns 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. Filing 2012 tax returns An alternative fueler includes a person who sells for use or uses an alternative fuel in aviation. Filing 2012 tax returns Alternative fuel mixture credit claimant. Filing 2012 tax returns   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. Filing 2012 tax returns The credit is based on the gallons of alternative fuel in the mixture. Filing 2012 tax returns An alternative fuel mixture is a mixture of alternative fuel and section 4081 taxable fuel (gasoline, diesel fuel, or kerosene). Filing 2012 tax returns Registration. Filing 2012 tax returns   You must be registered by the IRS to be eligible to claim the section 6426 fuel credit. Filing 2012 tax returns See Registration Requirements in chapter 1. Filing 2012 tax returns Credits for fuel provide incentive for United States production. Filing 2012 tax returns   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. Filing 2012 tax returns The United States includes any possession of the United States. Filing 2012 tax returns Credit for fuels derived from paper or pulp production. Filing 2012 tax returns   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. Filing 2012 tax returns 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. Filing 2012 tax returns 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. Filing 2012 tax returns See Notice 2005-4 and the Instructions for Form 720 for more information. Filing 2012 tax returns Also see Notice 2013-26 on page 984 of I. Filing 2012 tax returns R. Filing 2012 tax returns B. Filing 2012 tax returns 2013-18 at www. Filing 2012 tax returns irs. Filing 2012 tax returns gov/pub/irs-irbs/irb13-18. Filing 2012 tax returns pdf; and see chapter 2, later. Filing 2012 tax returns Coordination with income tax credit. Filing 2012 tax returns   Only one credit may be taken for any amount of biodiesel or renewable diesel. Filing 2012 tax returns 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. Filing 2012 tax returns   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. Filing 2012 tax returns Any excess credit may claimed on Schedule C (Form 720), Schedule 3 (Form 8849), or Form 4136. Filing 2012 tax returns   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. Filing 2012 tax returns   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. Filing 2012 tax returns Filing Claims This section tells you how to make a claim for a credit or refund of excise taxes on fuels. Filing 2012 tax returns This section also covers recordkeeping requirements and when to include the credit or refund in your income. Filing 2012 tax returns 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. Filing 2012 tax returns In some cases, you will have to attach additional information. Filing 2012 tax returns You need to keep records that support your claim for a credit or refund. Filing 2012 tax returns 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. Filing 2012 tax returns Ultimate purchaser. Filing 2012 tax returns   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. Filing 2012 tax returns If you are an ultimate purchaser, you must keep the following records. Filing 2012 tax returns The number of gallons purchased and used during the period covered by your claim. Filing 2012 tax returns The dates of the purchases. Filing 2012 tax returns The names and addresses of suppliers and amounts purchased from each in the period covered by your claim. Filing 2012 tax returns The nontaxable use for which you used the fuel. Filing 2012 tax returns The number of gallons used for each nontaxable use. Filing 2012 tax returns It is important that your records show separately the number of gallons used for each nontaxable use that qualifies as a claim. Filing 2012 tax returns If the fuel is exported, you must have proof of exportation. Filing 2012 tax returns   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. Filing 2012 tax returns Exceptions. Filing 2012 tax returns    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. Filing 2012 tax returns However, see Claims by credit card issuers, later, for an exception. Filing 2012 tax returns The ultimate purchaser may not claim a credit or refund as follows. Filing 2012 tax returns 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. Filing 2012 tax returns A new certificate is required each year or when any information in the current certificate expires. Filing 2012 tax returns 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. Filing 2012 tax returns A new waiver is required each year or when any information in the current waiver expires. Filing 2012 tax returns 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. Filing 2012 tax returns A new waiver is required each year or when any information in the current waiver expires. Filing 2012 tax returns 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. Filing 2012 tax returns A new certificate is required each year or when any information in the current certificate expires. Filing 2012 tax returns Registered ultimate vendor. Filing 2012 tax returns   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. Filing 2012 tax returns If you are a registered ultimate vendor, you must keep certain information pertaining to the sale of the fuel. Filing 2012 tax returns   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. Filing 2012 tax returns You are required to have a valid certificate or waiver in your possession in order to make the claim. Filing 2012 tax returns   In addition, you must have a registration number that has not been revoked or suspended. Filing 2012 tax returns See Form 637. Filing 2012 tax returns State use. Filing 2012 tax returns   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. Filing 2012 tax returns 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. Filing 2012 tax returns The name and taxpayer identification number of each person (government unit) that bought the fuel. Filing 2012 tax returns The number of gallons sold to each person. Filing 2012 tax returns An unexpired certificate from the buyer. Filing 2012 tax returns See Model Certificate P in the Appendix. Filing 2012 tax returns 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. Filing 2012 tax returns Nonprofit educational organization and state use. Filing 2012 tax returns   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. Filing 2012 tax returns 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. Filing 2012 tax returns The name and taxpayer identification number of each person (nonprofit educational organization or government unit) that bought the fuel. Filing 2012 tax returns The number of gallons sold to each person. Filing 2012 tax returns An unexpired certificate from the buyer. Filing 2012 tax returns See Model Certificate M in the Appendix. Filing 2012 tax returns  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. Filing 2012 tax returns Blocked pump. Filing 2012 tax returns   To make a claim as an ultimate vendor (blocked pump), you must have a UP registration number. Filing 2012 tax returns 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. Filing 2012 tax returns The date of each sale. Filing 2012 tax returns The name and address of the buyer. Filing 2012 tax returns The number of gallons sold to that buyer. Filing 2012 tax returns Certain intercity and local bus use. Filing 2012 tax returns   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. Filing 2012 tax returns You must keep the following information. Filing 2012 tax returns The date of each sale. Filing 2012 tax returns The name and address of the buyer. Filing 2012 tax returns The number of gallons sold to the buyer. Filing 2012 tax returns A copy of the waiver signed by the buyer at the time the credit or payment is claimed. Filing 2012 tax returns See Model Waiver N in the Appendix. Filing 2012 tax returns Kerosene for use in commercial aviation or noncommercial aviation. Filing 2012 tax returns   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. Filing 2012 tax returns See Kerosene for use in aviation, earlier, for a list of nontaxable uses. Filing 2012 tax returns You must keep the following information. Filing 2012 tax returns The date of each sale. Filing 2012 tax returns The name and address of the buyer. Filing 2012 tax returns The number of gallons sold to the buyer. Filing 2012 tax returns A copy of the waiver signed by the buyer at the time the credit or payment is claimed. Filing 2012 tax returns See Model Waiver L in the Appendix. Filing 2012 tax returns Kerosene for use in nonexempt, noncommercial aviation. Filing 2012 tax returns   To make a claim as an ultimate vendor of kerosene for use in nonexempt, noncommercial aviation, you must have a UA registration number. Filing 2012 tax returns You must keep the following information. Filing 2012 tax returns The date of each sale. Filing 2012 tax returns The name and address of the buyer. Filing 2012 tax returns The number of gallons sold to the buyer. Filing 2012 tax returns A copy of the certificate signed by the buyer at the time the credit or payment is claimed. Filing 2012 tax returns See Model Certificate Q in the Appendix. Filing 2012 tax returns Claims by credit card issuers. Filing 2012 tax returns   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. Filing 2012 tax returns 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). Filing 2012 tax returns   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. Filing 2012 tax returns 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. Filing 2012 tax returns   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. Filing 2012 tax returns A state is not allowed to make a claim for these fuels. Filing 2012 tax returns 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. Filing 2012 tax returns   The claim from the credit card issuer must contain the following information as it applies to the fuel covered in the claim. Filing 2012 tax returns The total number of gallons. Filing 2012 tax returns Its registration number. Filing 2012 tax returns 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. Filing 2012 tax returns 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. Filing 2012 tax returns 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. Filing 2012 tax returns Taxpayer identification number. Filing 2012 tax returns   To file a claim, you must have a taxpayer identification number. Filing 2012 tax returns 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. Filing 2012 tax returns   If you normally file only a U. Filing 2012 tax returns S. Filing 2012 tax returns individual income tax return (such as Form 1040 or 1040NR), use your SSN or ITIN. Filing 2012 tax returns You get an SSN by filing Form SS-5, Application for a Social Security Card, with the Social Security Administration. Filing 2012 tax returns To get an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. Filing 2012 tax returns   If you operate a business, use your EIN. Filing 2012 tax returns If you do not have an EIN, you may apply for one online. Filing 2012 tax returns Go to the IRS website at irs. Filing 2012 tax returns gov/businesses/small and click on the “Employer ID Numbers (EINs)” link. Filing 2012 tax returns 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. Filing 2012 tax returns Claiming A Refund Generally, you may claim a refund of excise taxes on Form 8849. Filing 2012 tax returns Complete and attach to Form 8849 the appropriate Form 8849 schedules. Filing 2012 tax returns The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. Filing 2012 tax returns If you file Form 720, you can use the Schedule C (Form 720) for your refund claims for the quarter. Filing 2012 tax returns See the Instructions for Form 720. Filing 2012 tax returns 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. Filing 2012 tax returns 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. Filing 2012 tax returns 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. Filing 2012 tax returns 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. Filing 2012 tax returns Only one claim may be made for any particular amount of alternative fuel. Filing 2012 tax returns 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. Filing 2012 tax returns See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2, earlier. Filing 2012 tax returns 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. Filing 2012 tax returns If you meet certain requirements (discussed earlier), you may be able to make a claim during the year. Filing 2012 tax returns Credit only. Filing 2012 tax returns   You can claim the following taxes only as a credit on Form 4136. Filing 2012 tax returns Tax on fuels used for nontaxable uses if the total for your tax year is less than $750. Filing 2012 tax returns Tax on fuel you did not include in any claim for refund previously filed for any quarter of your tax year. Filing 2012 tax returns Tax on fuel you used in mobile machinery (off-highway business use) that traveled less than 7,500 miles on public highways. Filing 2012 tax returns 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). Filing 2012 tax returns When to file. Filing 2012 tax returns   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). Filing 2012 tax returns You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. Filing 2012 tax returns 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. Filing 2012 tax returns How to claim a credit. Filing 2012 tax returns   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, or farmers' cooperative association. Filing 2012 tax returns Individuals. Filing 2012 tax returns   You claim the credit on the “Credits from” line of Form 1040. Filing 2012 tax returns Also check box b on that line. Filing 2012 tax returns If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. Filing 2012 tax returns Partnerships. Filing 2012 tax returns   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. Filing 2012 tax returns , showing each partner's share of the number of gallons of each fuel sold or used for a non