Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Filing State Taxes Online

How Can I File My 2006 TaxesFiling Back State TaxesHr Block Free FilingIrs Form 1040a 2012Irs E FileFile Taxes For 2010Where Can I File 2012 Taxes Online FreeHow Do I Amend My 2012 Tax Return OnlineIrs 1040ezNj 1040nr 20122006 Tax Return Software FreeTax ReturnsFree State E FileHow To File State Taxes For Free OnlineDownload State Tax FormsFile Taxes Online 1040ezWww Irs Gov Efile2014 1040ez FormsDeadline For Filing TaxesIrs Free Tax FilingFree Downloadable Irs Tax FormsTaxs 2012Irs Form 1040ez Tax TablesAmending My Tax ReturnMilitary State TaxFiling Previous Year TaxesFree Ez Tax2009 1040 Tax FormIrs Gov Forms2010 Tax Forms 1040 Ez1040 Us Individual Income Tax Return 2012FreetaxHttp Www Hrblock ComFree Federal And State TaxWhen Last Day File Taxes 2012Irs State Tax Forms 2013H&rblock1040ez 2009File Taxes Online 1040ez Free2013 1040ez

Filing State Taxes Online

Filing state taxes online 4. Filing state taxes online   Other Section 501(c) Organizations Table of Contents Introduction 501(c)(4) - Civic Leagues and Social Welfare OrganizationsSpecific Organizations 501(c)(5) - Labor, Agricultural and Horticultural OrganizationsLabor Organizations Agricultural and Horticultural Organizations 501(c)(6) - Business Leagues, etc. Filing state taxes online Line of business. Filing state taxes online Examples. Filing state taxes online Improvement of business conditions. Filing state taxes online Exception for local legislation. Filing state taxes online De minimis exception. Filing state taxes online Grass roots lobbying. Filing state taxes online 501(c)(7) - Social and Recreation ClubsLimited membership. Filing state taxes online Support. Filing state taxes online Facilities open to public. Filing state taxes online Gross receipts from nonmembership sources. Filing state taxes online Gross receipts. Filing state taxes online Nontraditional activities. Filing state taxes online 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal SocietiesFraternal Beneficiary Societies (501(c)(8)) Domestic Fraternal Societies (501(c)(10)) 501(c)(4), 501(c)(9), and 501(c)(17) - Employees' AssociationsLocal Employees' Associations (501(c)(4)) Voluntary Employees' Beneficiary Associations (501(c)(9)) Supplemental Unemployment Benefit Trusts (501(c)(17)) 501(c)(12) - Local Benevolent Life Insurance Associations, Mutual Irrigation and Telephone Companies, and Like OrganizationsMembership. Filing state taxes online Losses and expenses. Filing state taxes online Distributions of proceeds. Filing state taxes online The 85% Requirement Local Life Insurance Associations Mutual or Cooperative Associations 501(c)(13) - Cemetery CompaniesBuying cemetery property. Filing state taxes online Perpetual care organization. Filing state taxes online Care of individual plots. Filing state taxes online 501(c)(14) - Credit Unions and Other Mutual Financial OrganizationsState-Chartered Credit Unions Other Mutual Financial Organizations 501(c)(19) - Veterans' Organizations 501(c)(20) - Group Legal Services Plan Organizations 501(c)(21) - Black Lung Benefit TrustsExcise taxes. Filing state taxes online 501(c)(2) - Title-Holding Corporations for Single Parent CorporationsExpenses. Filing state taxes online Waiver of payment of income. Filing state taxes online 501(c)(25) - Title-Holding Corporations or Trusts for Multiple Parent CorporationsUnrelated Business Income 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations 501(c)(29) - CO-OP Health Insurance Issuers New Guidance for IRC 501(c)(29) Qualified Nonprofit Health Insurance Issuers General Requirements for Exemption under 501(c)(29) and Annual Filing Requirement Additional Guidance for Prospective 501(c)(29) Organizations Introduction This chapter contains specific information for certain organizations described in section 501(c), other than those organizations that are described in section 501(c)(3). Filing state taxes online Section 501(c)(3) organizations are covered in chapter 3 of this publication. Filing state taxes online The Table of Contents at the beginning of this publication, as well as the Organization Reference Chart, may help you locate at a glance the type of organization discussed in this chapter. Filing state taxes online 501(c)(4) - Civic Leagues and Social Welfare Organizations If your organization is not organized for profit and will be operated primarily to promote social welfare to benefit the community, you should file Form 1024 to apply for recognition of exemption from federal income tax under section 501(c)(4). Filing state taxes online The discussion that follows describes the information you must provide when applying. Filing state taxes online For application procedures, see chapter 1. Filing state taxes online To qualify for exemption under section 501(c)(4), the organization's net earnings must be devoted primarily to charitable, educational, or recreational purposes. Filing state taxes online In addition, no part of the organization's net earnings can inure to the benefit of any private shareholder or individual. Filing state taxes online If the organization provides an excess benefit to certain persons, an excise tax may be imposed. Filing state taxes online See Excise tax on excess benefit transactions , under Excess Benefit Transactions in chapter 5 for more information about this tax. Filing state taxes online Examples. Filing state taxes online   Types of organizations that are considered to be social welfare organizations are civic associations and volunteer fire companies. Filing state taxes online Nonprofit operation. Filing state taxes online   You must submit evidence that your organization is organized and will be operated on a nonprofit basis. Filing state taxes online However, such evidence, including the fact that your organization is organized under a state law relating to nonprofit corporations, will not in itself establish a social welfare purpose. Filing state taxes online Social welfare. Filing state taxes online   To establish that your organization is organized primarily to promote social welfare, you should submit evidence with your application showing that your organization will operate primarily to further (in some way) the common good and general welfare of the people of the community (such as by bringing about civic betterment and social improvements). Filing state taxes online   An organization that restricts the use of its facilities to employees of selected corporations and their guests is primarily benefiting a private group rather than the community. Filing state taxes online It therefore does not qualify as a section 501(c)(4) organization. Filing state taxes online Similarly, an organization formed to represent member-tenants of an apartment complex does not qualify, since its activities benefit the member-tenants and not all tenants in the community. Filing state taxes online However, an organization formed to promote the legal rights of all tenants in a particular community may qualify under section 501(c)(4) as a social welfare organization. Filing state taxes online Political activity. Filing state taxes online   Promoting social welfare does not include direct or indirect participation or intervention in political campaigns on behalf of or in opposition to any candidate for public office. Filing state taxes online However, if you submit proof that your organization is organized primarily to promote social welfare, it can obtain exemption even if it participates legally in some political activity on behalf of or in opposition to candidates for public office. Filing state taxes online See the discussion in chapter 2 under Political Organization Income Tax Return . Filing state taxes online Social or recreational activity. Filing state taxes online   If social activities will be the primary purpose of your organization, you should not file an application for exemption as a social welfare organization but should file for exemption as a social club described in section 501(c)(7). Filing state taxes online Retirement benefit program. Filing state taxes online   An organization established by its members that has as its primary activity providing supplemental retirement benefits to its members or death benefits to their beneficiaries does not qualify as an exempt social welfare organization. Filing state taxes online It may qualify under another paragraph of section 501(c) depending on all the facts. Filing state taxes online   However, a nonprofit association that is established, maintained, and funded by a local government to provide the only retirement benefits to a class of employees may qualify as a social welfare organization under section 501(c)(4). Filing state taxes online Tax treatment of donations. Filing state taxes online   Donations to volunteer fire companies are deductible on the donor's federal income tax return, but only if made for exclusively public purposes. Filing state taxes online Contributions to civic leagues or other section 501(c)(4) organizations generally are not deductible as charitable contributions for federal income tax purposes. Filing state taxes online They may be deductible as trade or business expenses, if ordinary and necessary in the conduct of the taxpayer's business. Filing state taxes online However, see Deduction not allowed for dues used for political or legislative activities , under 501(c)(6) - Business Leagues, etc. Filing state taxes online for more information. Filing state taxes online For more information on social welfare organizations, see Life Cycle of a Social Welfare Organization at IRS. Filing state taxes online gov. Filing state taxes online Specific Organizations The following information should be contained in the application form and accompanying statements of certain types of civic leagues or social welfare organizations. Filing state taxes online Volunteer fire companies. Filing state taxes online   If your organization wishes to obtain exemption as a volunteer fire company or similar organization, you should submit evidence that its members are actively engaged in fire fighting and similar disaster assistance, whether it actually owns the fire fighting equipment, and whether it provides any assistance for its members, such as death and medical benefits in case of injury to them. Filing state taxes online   If your organization does not have an independent social purpose, such as providing recreational facilities for members, it may be exempt under section 501(c)(3). Filing state taxes online In this event, your organization should file Form 1023. Filing state taxes online Homeowners' associations. Filing state taxes online   A membership organization formed by a real estate developer to own and maintain common green areas, streets, and sidewalks and to enforce covenants to preserve the appearance of the development should show that it is operated for the benefit of all the residents of the community. Filing state taxes online The term community generally refers to a geographical unit recognizable as a governmental subdivision, unit, or district thereof. Filing state taxes online Whether a particular association meets the requirement of benefiting a community depends on the facts and circumstances of each case. Filing state taxes online Even if an area represented by an association is not a community, the association can still qualify for exemption if its activities benefit a community. Filing state taxes online   The association should submit evidence that areas such as roadways and park land that it owns and maintains are open to the general public and not just its own members. Filing state taxes online It also must show that it does not engage in exterior maintenance of private homes. Filing state taxes online   A homeowners' association that is not exempt under section 501(c)(4) and that is a condominium management association, a residential real estate management association, or a timeshare association generally can elect under the provisions of section 528 to receive certain tax benefits that, in effect, permit it to exclude its exempt function income from its gross income. Filing state taxes online Other organizations. Filing state taxes online   Other nonprofit organizations that qualify as social welfare organizations include: An organization operating an airport that is on land owned by a local government, which supervises the airport's operation, and that serves the general public in an area with no other airport, A community association that works to improve public services, housing, and residential parking; publishes a free community newspaper; sponsors a community sports league, holiday programs, and meetings; and contracts with a private security service to patrol the community, A community association devoted to preserving the community's traditions, architecture, and appearance by representing it before the local legislature and administrative agencies in zoning, traffic, and parking matters, An organization that tries to encourage industrial development and relieve unemployment in an area by making loans to businesses so they will relocate to the area, and An organization that holds an annual festival of regional customs and traditions. Filing state taxes online 501(c)(5) - Labor, Agricultural and Horticultural Organizations If you are a member of an organization that wants to obtain recognition of exemption from federal income tax as a labor, agricultural, or horticultural organization, you should submit an application on Form 1024. Filing state taxes online You must indicate in your application for exemption and accompanying statements that no part of the organization's net earnings will inure to the benefit of any member. Filing state taxes online In addition, you should follow the procedure for obtaining recognition of exempt status described in chapter 1. Filing state taxes online Submit any additional information that may be required, as described in this section. Filing state taxes online Tax treatment of donations. Filing state taxes online   Contributions to labor, agricultural, and horticultural organizations are not deductible as charitable contributions on the donor's federal income tax return. Filing state taxes online However, such payments may be deductible as business expenses if they are ordinary and necessary in the conduct of the taxpayer's trade or business. Filing state taxes online For more information about certain limits affecting the deductibility of these business expenses, see Deduction not allowed for dues used for political or legislative activities , under 501(c)(6) - Business Leagues, etc. Filing state taxes online Labor Organizations A labor organization is an association of workers who have combined to protect and promote the interests of the members by bargaining collectively with their employers to secure better working conditions. Filing state taxes online To show that your organization has the purpose of a labor organization, you should include in the articles of organization or accompanying statements (submitted with your exemption application) information establishing that the organization is organized to better the conditions of workers, improve the grade of their products, and develop a higher degree of efficiency in their respective occupations. Filing state taxes online In addition, no net earnings of the organization can inure to the benefit of any member. Filing state taxes online Composition of membership. Filing state taxes online   While a labor organization generally is composed of employees or representatives of the employees (in the form of collective bargaining agents) and similar employee groups, evidence that an organization's membership consists mainly of workers does not in itself indicate an exempt purpose. Filing state taxes online You must show in your application that your organization has the purposes described in the preceding paragraph. Filing state taxes online These purposes can be accomplished by a single labor organization acting alone or by several organizations acting together through a separate organization. Filing state taxes online Benefits to members. Filing state taxes online   The payment by a labor organization of death, sick, accident, and similar benefits to its individual members with funds contributed by its members, if made under a plan to better the conditions of the members, does not preclude exemption as a labor organization. Filing state taxes online However, an organization does not qualify for exemption as a labor organization if it has no authority to represent members in job-related matters, even if it provides weekly income to its members in the event of a lawful strike by the members' union, in return for an annual payment by the member. Filing state taxes online   For more information on labor organizations, see Life Cycle of a Labor Organization at IRS. Filing state taxes online gov. Filing state taxes online Agricultural and Horticultural Organizations Agricultural and horticultural organizations are connected with raising livestock, forestry, cultivating land, raising and harvesting crops or aquatic resources, cultivating useful or ornamental plants, and similar pursuits. Filing state taxes online For the purpose of these provisions, aquatic resources include only animal or vegetable life, but not mineral resources. Filing state taxes online The term harvesting, in this case, includes fishing and related pursuits. Filing state taxes online Agricultural organizations can be quasi-public in character and are often designed to encourage the development of better agricultural and horticultural products through a system of awards, using income from entry fees, gate receipts, and donations to meet the necessary expenses of upkeep and operation. Filing state taxes online When the activities are directed toward the improvement of marketing or other business conditions in one or more lines of business, rather than the improvement of production techniques or the betterment of the conditions of persons engaged in agriculture, the organization must qualify for exemption as a business league, board of trade, or other organization, as discussed next in the section on 501(c)(6) organizations. Filing state taxes online The primary purpose of exempt agricultural and horticultural organizations must be to better the conditions of those engaged in agriculture or horticulture, develop more efficiency in agriculture or horticulture, or improve the products. Filing state taxes online The following list contains some examples of activities that show an agricultural or horticultural purpose. Filing state taxes online Promoting various cooperative agricultural, horticultural, and civic activities among rural residents by a state, farm, or home bureau. Filing state taxes online Exhibiting livestock, farm products, and other characteristic features of agriculture and horticulture. Filing state taxes online Testing soil for members and nonmembers of the farm bureau on a cost basis, the results of the tests and other recommendations being furnished to the community members to educate them in soil treatment. Filing state taxes online Guarding the purity of a specific breed of livestock. Filing state taxes online Encouraging improvements in the production of fish on privately owned fish farms. Filing state taxes online Negotiating with processors for the price to be paid to members for their crops. Filing state taxes online For more information on agricultural or horticultural organizations, see Life Cycle of an Agricultural or Horticultural Organization at IRS. Filing state taxes online gov. Filing state taxes online 501(c)(6) - Business Leagues, etc. Filing state taxes online If your association wants to apply for recognition of exemption from federal income tax as a nonprofit business league, chamber of commerce, real estate board, or board of trade, it should file Form 1024. Filing state taxes online For a discussion of the procedure to follow, see chapter 1. Filing state taxes online Your organization must indicate in its application form and attached statements that no part of its net earnings will inure to the benefit of any private shareholder or individual and that it is not organized for profit or organized to engage in an activity ordinarily carried on for profit (even if the business is operated on a cooperative basis or produces only sufficient income to be self-sustaining). Filing state taxes online In addition, your organization must be primarily engaged in activities or functions that are the basis for its exemption. Filing state taxes online It must be primarily supported by membership dues and other income from activities substantially related to its exempt purpose. Filing state taxes online A business league, in general, is an association of persons having some common business interest, the purpose of which is to promote that common interest and not to engage in a regular business of a kind ordinarily carried on for profit. Filing state taxes online Trade associations and professional associations are considered business leagues. Filing state taxes online Chamber of commerce. Filing state taxes online   A chamber of commerce usually is composed of the merchants and traders of a city. Filing state taxes online Board of trade. Filing state taxes online   A board of trade often consists of persons engaged in similar lines of business. Filing state taxes online For example, a nonprofit organization formed to regulate the sale of a specified agricultural commodity to assure equal treatment of producers, warehouse workers, and buyers is a board of trade. Filing state taxes online   Chambers of commerce and boards of trade usually promote the common economic interests of all the commercial enterprises in a given trade community. Filing state taxes online Real estate board. Filing state taxes online   A real estate board consists of members interested in improving the business conditions in the real estate field. Filing state taxes online It is not organized for profit and no part of the net earnings inures to the benefit of any private shareholder or individual. Filing state taxes online Professional football leagues. Filing state taxes online   The Internal Revenue Code specifically defines professional football leagues as exempt organizations under section 501(c)(6). Filing state taxes online They are exempt whether or not they administer a pension fund for football players. Filing state taxes online General purpose. Filing state taxes online   You must indicate in the material submitted with your application that your organization will be devoted to the improvement of business conditions of one or more lines of business as distinguished from the performance of particular services for individual persons. Filing state taxes online It must be shown that the conditions of a particular trade or the interests of the community will be advanced. Filing state taxes online Merely indicating the name of the organization or the object of the local statute under which it is created is not enough to demonstrate the required general purpose. Filing state taxes online Line of business. Filing state taxes online   This term generally refers either to an entire industry or to all components of an industry within a geographic area. Filing state taxes online It does not include a group composed of businesses that market a particular brand within an industry. Filing state taxes online Common business interest. Filing state taxes online   A common business interest of all members of the organization must be established by the application documents. Filing state taxes online Examples. Filing state taxes online   Activities that would tend to illustrate a common business interest are: Promotion of higher business standards and better business methods and encouragement of uniformity and cooperation by a retail merchants association, Education of the public in the use of credit, Establishment of uniform casualty rates and compilation of statistical information by an insurance rating bureau operated by casualty insurance companies, Establishment and maintenance of the integrity of a local commercial market, Operation of a trade publication primarily intended to benefit an entire industry, and Encouragement of the use of goods and services of an entire industry (such as a lawyer referral service whose main purpose is to introduce individuals to the use of the legal profession in the hope that they will enter into lawyer-client relationships on a paying basis as a result). Filing state taxes online Improvement of business conditions. Filing state taxes online   Generally, this must be shown to be the purpose of the organization. Filing state taxes online This is not established by evidence of particular services that provide a convenience or economy to individual members in their businesses, such as advertising that carries the name of members, interest-free loans, assigning exclusive franchise areas, operation of a real estate multiple listing system, or operation of a credit reporting agency. Filing state taxes online Stock or commodity exchange. Filing state taxes online   A stock or commodity exchange is not a business league, chamber of commerce, real estate board, or board of trade and is not exempt under section 501(c)(6). Filing state taxes online Legislative activity. Filing state taxes online   An organization that is exempt under section 501(c)(6) can work for the enactment of laws to advance the common business interests of the organization's members. Filing state taxes online Deduction not allowed for dues used for political or legislative activities. Filing state taxes online   A taxpayer cannot deduct the part of dues or other payments to a business league, trade association, labor union, or similar organization that is reported to the taxpayer by the organization as having been used for any of the following activities. Filing state taxes online Influencing legislation. Filing state taxes online Participating or intervening in a political campaign for, or against, any candidate for public office. Filing state taxes online Trying to influence the general public, or part of the general public, with respect to elections, legislative matters, or referendums (also known as grass roots lobbying). Filing state taxes online Communicating directly with certain executive branch officials to try to influence their official actions or positions. Filing state taxes online See Dues Used for Lobbying or Political Activities under Required Disclosures in chapter 2 for more information. Filing state taxes online Exception for local legislation. Filing state taxes online   Members can deduct dues (or assessments) to an organization that are for expenses of: Appearing before, submitting statements to, or sending communications to members of a local council or similar governing body with respect to legislation or proposed legislation of direct interest to the member, or Communicating information between the member and the organization with respect to local legislation or proposed legislation of direct interest to the organization or the member. Filing state taxes online Legislation or proposed legislation is of direct interest to a taxpayer if it will, or can reasonably be expected to, affect the taxpayer's trade or business. Filing state taxes online De minimis exception. Filing state taxes online   In-house expenditures of $2,000 or less for the year for activities (1) – (4) listed earlier will not prevent a deduction for dues if the dues meet all other tests to be deductible as a business expense. Filing state taxes online Grass roots lobbying. Filing state taxes online   A tax-exempt trade association, labor union, or similar organization is considered to be engaging in grass roots lobbying if it contacts prospective members or calls upon its own members to contact their employees and customers for the purpose of urging such persons to communicate with their elected state or Congressional representatives to support the promotion, defeat, or repeal of legislation that is of direct interest to the organization. Filing state taxes online Any dues or assessments directly related to such activities are not deductible by the taxpayer, since the individuals being contacted, who are not members of the organization, are a segment of the general public. Filing state taxes online Tax treatment of donations. Filing state taxes online   Contributions to organizations described in this section are not deductible as charitable contributions on the donor's federal income tax return. Filing state taxes online They may be deductible as trade or business expenses if ordinary and necessary in the conduct of the taxpayer's business. Filing state taxes online   For more information on business leagues, see Life Cycle of a Business League (Trade Association) on IRS. Filing state taxes online gov. Filing state taxes online 501(c)(7) - Social and Recreation Clubs If your club is organized for pleasure, recreation, and other similar nonprofitable purposes and substantially all of its activities are for these purposes, it should file Form 1024 to apply for recognition of exemption from federal income tax. Filing state taxes online In applying for recognition of exemption, you should submit the information described in this section. Filing state taxes online Also see chapter 1 for the procedures to follow. Filing state taxes online Typical organizations that should file for recognition of exemption as social clubs include: College alumni associations that are not described in chapter 3 under Alumni association , College fraternities or sororities operating chapter houses for students, Country clubs, Amateur hunting, fishing, tennis, swimming, and other sport clubs, Dinner clubs that provide a meeting place, library, and dining room for members, Hobby clubs, Garden clubs, and Variety clubs. Filing state taxes online Discrimination prohibited. Filing state taxes online   Your organization will not be recognized as tax exempt if its charter, bylaws, or other governing instrument, or any written policy statement provides for discrimination against any person on the basis of race, color, or religion. Filing state taxes online   However, a club that in good faith limits its membership to the members of a particular religion to further the teachings or principles of that religion and not to exclude individuals of a particular race or color will not be considered as discriminating on the basis of religion. Filing state taxes online Also, the restriction on religious discrimination does not apply to a club that is an auxiliary of a fraternal beneficiary society (discussed later) if that society is described in section 501(c)(8) and exempt from tax under section 501(a) and limits its membership to the members of a particular religion. Filing state taxes online Private benefit prohibited. Filing state taxes online   No part of the organization's net earnings can inure to the benefit of any person having a personal and private interest in the activities of the organization. Filing state taxes online For purposes of this requirement, it is not necessary that net earnings be actually distributed. Filing state taxes online Even undistributed earnings can benefit members. Filing state taxes online Examples of this include a decrease in membership dues or an increase in the services the club provides to its members without a corresponding increase in dues or other fees paid for club support. Filing state taxes online However, fixed-fee payments to members who bring new members into the club are not an inurement of the club's net earnings, if the payments are reasonable compensation for performance of a necessary administrative service. Filing state taxes online Purposes. Filing state taxes online   To show that your organization possesses the characteristics of a club within the meaning of the exemption law, you should submit evidence with your application that personal contact, commingling, and fellowship exist among members. Filing state taxes online You must show that members are bound together by a common objective of pleasure, recreation, and other nonprofitable purposes. Filing state taxes online   Fellowship need not be present between each member and every other member of a club if it is a material part in the life of the organization. Filing state taxes online A statewide or nationwide organization that is made up of individual members, but is divided into local groups, satisfies this requirement if fellowship is a material part of the life of each local group. Filing state taxes online   The term other nonprofitable purposes means other purposes similar to pleasure and recreation. Filing state taxes online For example, a club that, in addition to its social activities, has a plan for the payment of sick and death benefits is not operating exclusively for pleasure, recreation, and other nonprofitable purposes. Filing state taxes online Limited membership. Filing state taxes online   The membership in a social club must be limited. Filing state taxes online To show that your organization has a purpose that would characterize it as a club, you should submit evidence with your application that there are limits on admission to membership consistent with the character of the club. Filing state taxes online   A social club that issues corporate membership is dealing with the general public in the form of the corporation's employees. Filing state taxes online Corporate members of a club are not the kind of members contemplated by the law. Filing state taxes online Gross receipts from these members would be a factor in determining whether the club qualifies as a social club. Filing state taxes online See Gross receipts from nonmembership sources , later. Filing state taxes online Bona fide individual memberships paid for by a corporation would not have an effect on the gross receipts source. Filing state taxes online   The fact that a social club may have an associate (nonvoting) class of membership will not be, in and of itself, a cause for nonrecognition of exemption. Filing state taxes online However, if one membership class pays substantially lower dues and fees than another membership class, although both classes enjoy the same rights and privileges in using the club facilities, there may be an inurement of income to the benefited class, resulting in a denial of the club's exemption. Filing state taxes online Support. Filing state taxes online   In general, your club should be supported solely by membership fees, dues, and assessments. Filing state taxes online However, if otherwise entitled to exemption, your club will not be disqualified because it raises revenue from members through the use of club facilities or in connection with club activities. Filing state taxes online Business activities. Filing state taxes online   If your club will engage in business, such as selling real estate, timber, or other products or services, it generally will be denied exemption. Filing state taxes online However, evidence submitted with your application form that your organization will provide meals, refreshments, or services related to its exempt purposes only to its own members or their dependents or guests will not cause denial of exemption. Filing state taxes online Facilities open to public. Filing state taxes online   Evidence that your club's facilities will be open to the general public (persons other than members or their dependents or guests) may cause denial of exemption. Filing state taxes online This does not mean, however, that any dealing with outsiders will automatically deprive a club of exemption. Filing state taxes online Gross receipts from nonmembership sources. Filing state taxes online   A section 501(c)(7) organization can receive up to 35% of its gross receipts, including investment income, from sources outside of its membership without losing its tax-exempt status. Filing state taxes online Income from nontraditional business activity with members is not exempt function income, and thus is included as income from sources outside of the membership. Filing state taxes online Of the 35% gross receipts listed above, up to 15% of the gross receipts can be derived from the use of the club's facilities or services by the general public. Filing state taxes online If an organization has outside income that is more than these limits, all the facts and circumstances will be taken into account in determining whether the organization qualifies for exempt status. Filing state taxes online Gross receipts. Filing state taxes online   Gross receipts, for this purpose, are receipts from the normal and usual (traditionally conducted) activities of the club. Filing state taxes online These receipts include charges, admissions, membership fees, dues, assessments, investment income, and normal recurring capital gains on investments. Filing state taxes online Receipts do not include initiation fees and capital contributions. Filing state taxes online Unusual amounts of income, such as from the sale of a clubhouse or similar facility, are not included in gross receipts or in figuring the percentage limits. Filing state taxes online Nontraditional activities. Filing state taxes online   Activities conducted by a social club need to further its exempt purposes. Filing state taxes online Traditional business activities are those that further a social club's exempt purposes. Filing state taxes online Nontraditional business activities do not further the exempt purposes of a social club even if conducted solely on a membership basis. Filing state taxes online Nontraditional business activities are prohibited (subject to an insubstantial, trivial, and nonrecurrent test) for businesses conducted with both members and nonmembers. Filing state taxes online Examples of nontraditional business activities include sale of package liquor, take-out food, and long-term room rental. Filing state taxes online Fraternity foundations. Filing state taxes online   If your organization is a foundation formed for the exclusive purpose of acquiring and leasing a chapter house to a local fraternity chapter or sorority chapter maintained at an educational institution and does not engage in any social or recreational activities, it may be a title holding corporation (discussed later under section 501(c)(2) organizations and under section 501(c)(25) organizations) rather than a social club. Filing state taxes online Tax treatment of donations. Filing state taxes online   Donations to exempt social and recreation clubs are not deductible as charitable contributions on the donor's federal income tax return. Filing state taxes online 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies This section describes the information to be provided upon application for recognition of exemption by two types of fraternal societies: beneficiary and domestic. Filing state taxes online The major distinction is that fraternal beneficiary societies provide for the payment of life, sick, accident, or other benefits to their members or their dependents, while domestic fraternal societies do not provide these benefits but rather devote their earnings to fraternal, religious, charitable, etc. Filing state taxes online , purposes. Filing state taxes online The procedures to follow in applying for recognition of exemption are described in chapter 1. Filing state taxes online If your organization is controlled by a central organization, you should check with your controlling organization to determine whether your unit has been included in a group exemption letter or can be added. Filing state taxes online If so, your organization need not apply for individual recognition of exemption. Filing state taxes online For more information, see Group Exemption Letter in chapter 1 of this publication. Filing state taxes online Tax treatment of donations. Filing state taxes online   Donations by an individual to a domestic fraternal beneficiary society or a domestic fraternal society operating under the lodge system are deductible as charitable contributions only if used exclusively for religious, charitable, scientific, literary, or educational purposes or for the prevention of cruelty to children or animals. Filing state taxes online Fraternal Beneficiary Societies (501(c)(8)) A fraternal beneficiary society, order, or association must file an application for recognition of exemption from federal income tax on Form 1024. Filing state taxes online The application and accompanying statements should establish that the organization: Is a fraternal organization, Operates under the lodge system or for the exclusive benefit of the members of a fraternal organization itself operating under the lodge system, and Provides for the payment of life, sick, accident, or other benefits to the members of the society, order, or association or their dependents. Filing state taxes online Lodge system. Filing state taxes online   Operating under the lodge system means carrying on activities under a form of organization that comprises local branches, chartered by a parent organization and largely self-governing, called lodges, chapters, or the like. Filing state taxes online Payment of benefits. Filing state taxes online   It is not essential that every member be covered by the society's program of sick, accident, or death benefits. Filing state taxes online An organization can qualify for exemption if most of its members are eligible for benefits, and the benefits are paid from contributions or dues paid by those members. Filing state taxes online   The benefits must be limited to members and their dependents. Filing state taxes online If members will have the ability to confer benefits to other than themselves and their dependents, exemption will not be recognized. Filing state taxes online Whole-life insurance. Filing state taxes online   Whole-life insurance constitutes a life benefit under section 501(c)(8) even though the policy may contain investment features such as a cash surrender value or a policy loan. Filing state taxes online Reinsurance pool. Filing state taxes online   Payments by a fraternal beneficiary society into a state-sponsored reinsurance pool that protects participating insurers against excessive losses on major medical health and accident insurance will not preclude exemption as a fraternal beneficiary society. Filing state taxes online Domestic Fraternal Societies (501(c)(10)) A domestic fraternal society, order, or association must file an application for recognition of exemption from federal income tax on Form 1024. Filing state taxes online The application and accompanying statements should establish that the organization: Is a domestic fraternal organization organized in the U. Filing state taxes online S. Filing state taxes online , Operates under the lodge system, Devotes its net earnings exclusively to religious, charitable, scientific, literary, educational, and fraternal purposes, and Does not provide for the payment of life, sick, accident, or other benefits to its members. Filing state taxes online The organization can arrange with insurance companies to provide optional insurance to its members without jeopardizing its exempt status. Filing state taxes online 501(c)(4), 501(c)(9), and 501(c)(17) - Employees' Associations This section describes the information to be provided upon application for recognition of exemption by the following types of employees' associations: A voluntary employees' beneficiary association (including federal employees' associations) organized to pay life, sick, accident, and similar benefits to members or their dependents, or designated beneficiaries, if no part of the net earnings of the association inures to the benefit of any private shareholder or individual, and A supplemental unemployment benefit trust whose primary purpose is providing for payment of supplemental unemployment benefits. Filing state taxes online Both the application form to file and the information to provide are discussed later under the section that describes your employee association. Filing state taxes online Chapter 1 describes the procedures to follow in applying for exemption. Filing state taxes online Tax treatment of donations. Filing state taxes online   Donations to these organizations are not deductible as charitable contributions on the donor's federal income tax return. Filing state taxes online Local Employees' Associations (501(c)(4)) A local association of employees whose membership is limited to employees of a designated person or persons in a particular municipality, and whose income will be devoted exclusively to charitable, educational, or recreational purposes. Filing state taxes online A local employees' association must apply for recognition of exemption by filing Form 1024. Filing state taxes online The organization must submit evidence that: It is of a purely local character, Its membership is limited to employees of a designated person or persons in a particular locality, and Its net earnings will be devoted exclusively to charitable, educational, or recreational purposes. Filing state taxes online A local association of employees that has established a system of paying retirement or death benefits, or both, to its members will not qualify for exemption since the payment of these benefits is not considered as being for charitable, educational, or recreational purposes. Filing state taxes online Similarly, a local association of employees that is operated primarily as a cooperative buying service for its members in order to obtain discount prices on merchandise, services, and activities does not qualify for exemption. Filing state taxes online Voluntary Employees' Beneficiary Associations (501(c)(9)) An application for recognition of exemption as a voluntary employees' beneficiary association must be filed on Form 1024. Filing state taxes online The material submitted with the application must show that your organization: Is a voluntary association of employees, Will provide for payment of life, sick, accident, or other benefits to members or their dependents or designated beneficiaries and substantially all of its operations are for this purpose, and Will not allow any of its net earnings to inure to the benefit of any private individual or shareholder except in the form of scheduled benefit payments. Filing state taxes online To be complete, an application must include a copy of the document (such as the trust instrument) by which the organization was created; a full description of the benefits available to participants and the terms and conditions of eligibility for benefits (usually contained in a plan document); and, if providing benefits pursuant to a collective bargaining agreement, a copy of that agreement. Filing state taxes online Note. Filing state taxes online Under section 4976, the reversion of funds from a section 501(c)(9) organization to the employer who created the beneficiary association may subject the employer to a 100% penalty excise tax on the amount of the reversion. Filing state taxes online Notice requirement. Filing state taxes online   An organization will not be considered tax exempt under this section unless the organization gives notice to the IRS that it is applying for recognition of exempt status. Filing state taxes online The organization gives notice by filing Form 1024. Filing state taxes online If the notice is not given by 15 months after the end of the month in which the organization was created, the organization will not be exempt for any period before notice is given. Filing state taxes online An extension of time for filing the notice can be granted under the same procedures as those described for section 501(c)(3) organizations in chapter 3 under Application for Recognition of Exemption . Filing state taxes online Membership. Filing state taxes online   Membership of a section 501(c)(9) organization must consist of individuals who are employees and have an employment-related common bond. Filing state taxes online This common bond can be a common employer (or affiliated employers), coverage under one or more collective bargaining agreements, membership in a labor union, or membership in one or more locals of a national or international labor union. Filing state taxes online   The membership of an association can include some individuals who are not employees, provided they have an employment-related bond with the employee-members. Filing state taxes online For example, the owner of a business whose employees are members of the association can be a member. Filing state taxes online An association will be considered composed of employees if 90% of its total membership on one day of each quarter of its tax year consists of employees. Filing state taxes online Employees. Filing state taxes online   Employees include individuals who became entitled to membership because they are or were employees. Filing state taxes online For example, an individual will qualify as an employee even though the individual is on a leave of absence or has been terminated due to retirement, disability, or layoff. Filing state taxes online   Generally, membership is voluntary if an affirmative act is required on the part of an employee to become a member. Filing state taxes online Conversely, membership is involuntary if the designation as a member is due to employee status. Filing state taxes online However, an association will be considered voluntary if employees are required to be members of the organization as a condition of their employment and they do not incur a detriment (such as a payroll deduction) as a result of their membership. Filing state taxes online An employer has not imposed involuntary membership on the employee if membership is required as the result of a collective bargaining agreement or as an incident of membership in a labor organization. Filing state taxes online Payment of benefits. Filing state taxes online   The information submitted with your application must show that your organization will pay life, sick, accident, supplemental unemployment, or other similar benefits. Filing state taxes online The benefits can be provided directly by your association or indirectly by your association through the payments of premiums to an insurance company (or fees to a medical clinic). Filing state taxes online Benefits can be in the form of medical, clinical, or hospital services, transportation furnished for medical care, or money payments. Filing state taxes online Nondiscrimination requirements. Filing state taxes online   An organization that is part of a plan will not be exempt unless the plan meets certain nondiscrimination requirements. Filing state taxes online However, if the organization is part of a plan that is a collective bargaining agreement that was the subject of good faith bargaining between employee organizations and employers, the plan need not meet these requirements for the organization to qualify as tax exempt. Filing state taxes online   A plan meets the nondiscrimination requirements only if both of the following statements are true. Filing state taxes online Each class of benefits under the plan is provided under a classification of employees that is set forth in the plan and does not discriminate in favor of employees who are highly compensated individuals. Filing state taxes online The benefits provided under each class of benefits do not discriminate in favor of highly compensated individuals. Filing state taxes online A life insurance, disability, severance pay, or supplemental unemployment compensation benefit does not discriminate in favor of highly compensated individuals merely because the benefits available bear a uniform relationship to the total compensation, or the basic or regular rate of compensation, of employees covered by the plan. Filing state taxes online   For purposes of determining whether a plan meets the nondiscrimination requirements, the employer can elect to exclude all disability or severance payments payable to individuals who are in pay status as of January 1, 1985. Filing state taxes online This will not apply to any increase in such payment by any plan amendment adopted after June 22, 1984. Filing state taxes online   If a plan provides a benefit for which there is a nondiscrimination provision provided under Chapter 1 of the Internal Revenue Code as a condition of that benefit being excluded from gross income, these nondiscrimination requirements do not apply. Filing state taxes online The benefit will be considered nondiscriminatory only if it meets the nondiscrimination provision of the applicable Code section. Filing state taxes online For example, benefits provided under a medical reimbursement plan would meet the nondiscrimination requirements for an association, if the benefits meet the nondiscrimination requirements of section 105(h)(3) and 105(h)(4). Filing state taxes online Excluded employees. Filing state taxes online   Certain employees who are not covered by a plan can be excluded from consideration in applying these requirements. Filing state taxes online These include employees: Who have not completed 3 years of service, Who have not attained age 21, Who are seasonal or less than half-time employees, Who are not in the plan and who are included in a unit of employees covered by a collective bargaining agreement if the class of benefits involved was the subject of good faith bargaining, or Who are nonresident aliens and who receive no earned income from the employer that has United States source income. Filing state taxes online Highly compensated individual. Filing state taxes online   A highly compensated individual is one who: Owned 5 percent or more of the employer at any time during the current year or the preceding year, Received more than $115,000 in compensation from the employer for the preceding year (the amount is annualized for inflation. Filing state taxes online Go to IRS. Filing state taxes online gov, and search “Pension Plan Limitation” for the year), and Was among the top 20% of employees by compensation for the preceding year. Filing state taxes online However, the employer can choose not to have (3) apply. Filing state taxes online Aggregation rules. Filing state taxes online   The employer can choose to treat two or more plans as one plan for purposes of meeting the nondiscrimination requirements. Filing state taxes online Employees of controlled groups of corporations, trades, or businesses under common control, or members of an affiliated service group, are treated as employees of a single employer. Filing state taxes online Leased employees are treated as employees of the recipient. Filing state taxes online One employee. Filing state taxes online   A trust created to provide benefits to one employee will not qualify as a voluntary employees' beneficiary association under section 501(c)(9). Filing state taxes online Supplemental Unemployment Benefit Trusts (501(c)(17)) A trust or trusts forming part of a written plan (established and maintained by an employer, his or her employees, or both) providing solely for the payment of supplemental unemployment compensation benefits must file the application for recognition of exemption on Form 1024. Filing state taxes online The trust must be a valid, existing trust under local law and must be evidenced by an executed document. Filing state taxes online A conformed copy of the plan of which the trust is a part should be attached to the application. Filing state taxes online To be complete, an application must include a copy of the document (such as the trust instrument) by which the organization was created; a full description of the benefits available to participants and the terms and conditions of eligibility for benefits (usually contained in a plan document); and, if providing benefits pursuant to a collective bargaining agreement, a copy of that agreement. Filing state taxes online Note. Filing state taxes online Under section 4976, the reversion of funds from a section 501(c)(17) organization to the employer who created the supplemental unemployment benefit trust may subject the employer to a 100% penalty excise tax on the amount of the reversion. Filing state taxes online Notice requirement. Filing state taxes online   An organization will not be considered tax exempt under this section unless the organization gives notice to the IRS that it is applying for recognition of exempt status. Filing state taxes online The organization gives notice by filing Form 1024. Filing state taxes online If the notice is not given by 15 months after the end of the month in which the organization was created, the organization will not be exempt for any period before such notice is given. Filing state taxes online An extension of time for filing the notice is granted under the same procedures as those described for section 501(c)(3) organizations in chapter 3 under Application for Recognition of Exemption . Filing state taxes online Types of payments. Filing state taxes online   You must show that the supplemental unemployment compensation benefits will be benefits paid to an employee because of the employee's involuntary separation from employment (whether or not the separation is temporary) resulting directly from a reduction-in-force, discontinuance of a plant or operation, or other similar conditions. Filing state taxes online In addition, sickness and accident benefits (but not vacation, retirement, or death benefits) may be included in the plan if these are subordinate to the unemployment compensation benefits. Filing state taxes online Diversion of funds. Filing state taxes online   It must be impossible under the plan (at any time before the satisfaction of all liabilities with respect to employees under the plan) to use or to divert any of the corpus or income of the trust to any purpose other than the payment of supplemental unemployment compensation benefits (or sickness or accident benefits to the extent just explained). Filing state taxes online Discrimination in benefits. Filing state taxes online   Neither the terms of the plan nor the actual payment of benefits can be discriminatory in favor of the company's officers, stockholders, supervisors, or highly paid employees. Filing state taxes online However, a plan is not discriminatory merely because benefits bear a uniform relationship to compensation or the rate of compensation. Filing state taxes online Prohibited transactions and exemption. Filing state taxes online   If your organization is a supplemental unemployment benefit trust and has received a denial of exemption because it engaged in a prohibited transaction, as defined by section 503(b), it can file a claim for exemption in any tax year following the tax year in which the notice of denial was issued. Filing state taxes online It must file the claim on Form 1024. Filing state taxes online The organization must include a written declaration that it will not knowingly again engage in a prohibited transaction. Filing state taxes online An authorized principal officer of your organization must make this declaration under the penalties of perjury. Filing state taxes online   If your organization has satisfied all requirements as a supplemental unemployment benefit trust described in section 501(c)(17), it will be notified in writing that it has been recognized as exempt. Filing state taxes online However, the organization will be exempt only for those tax years after the tax year in which the claim for exemption (Form 1024) is filed. Filing state taxes online Tax year in this case means the established annual accounting period of the organization or, if the organization has not established an annual accounting period, the calendar year. Filing state taxes online For more information about the requirements for reestablishing an exemption previously denied, contact the IRS. Filing state taxes online 501(c)(12) - Local Benevolent Life Insurance Associations, Mutual Irrigation and Telephone Companies, and Like Organizations Each of the following organizations apply for recognition of exemption from federal income tax by filing Form 1024. Filing state taxes online Benevolent life insurance associations of a purely local character and like organizations. Filing state taxes online Mutual ditch or irrigation companies and like organizations. Filing state taxes online Mutual or cooperative telephone companies and like organizations. Filing state taxes online A like organization is an organization that performs a service comparable to that performed by any one of the above organizations. Filing state taxes online The information to be provided upon application by each of these organizations is described in this section. Filing state taxes online For information as to the procedures to follow in applying for exemption, see chapter 1. Filing state taxes online General requirements. Filing state taxes online   These organizations must use their income solely to cover losses and expenses, with any excess being returned to members or retained to cover future losses and expenses. Filing state taxes online They must collect at least 85% of their income from members for the sole purpose of meeting losses and expenses. Filing state taxes online Mutual character. Filing state taxes online   These organizations, other than benevolent life insurance associations, must be organized and operated on a mutual or cooperative basis. Filing state taxes online They are associations of persons or organizations, or both, banded together to provide themselves a mutually desirable service approximately at cost and on a mutual basis. Filing state taxes online To maintain the mutual characteristic of democratic ownership and control, they must be so organized and operated that their members have the right to choose the management, to receive services at cost, to receive a return of any excess of payments over losses and expenses, and to share in any assets upon dissolution. Filing state taxes online   The rights and interests of members in the annual savings of the organization must be determined in proportion to their business with the organization. Filing state taxes online Upon dissolution, gains from the sale of appreciated assets must be distributed to all persons who were members during the period the assets were owned by the organization in proportion to the amount of business done during that period. Filing state taxes online The bylaws must not provide for forfeiture of a member's rights and interest upon withdrawal or termination. Filing state taxes online Membership. Filing state taxes online   Membership of a mutual organization consists of those who join the organization to obtain its services, and have a voice in its management. Filing state taxes online In a stock company, the stockholders are members. Filing state taxes online However, a mutual life insurance organization cannot have policyholders other than its members. Filing state taxes online Losses and expenses. Filing state taxes online   In furnishing services substantially at cost, an organization must use its income solely for paying losses and expenses. Filing state taxes online Any excess income not retained in reasonable reserves for future losses and expenses belongs to members in proportion to their patronage or business done with the organization. Filing state taxes online If such patronage refunds are retained in reasonable amounts for purposes of expanding and improving facilities, retiring capital indebtedness, acquiring other assets, and unexpected expenses, the organization must maintain records sufficient to reflect the equity of each member in the assets acquired with the funds. Filing state taxes online Distributions of proceeds. Filing state taxes online   The cooperative may distribute the unexpended balance of collections or assessments remaining on hand at the end of the year to members or patrons prorated on the basis of their patronage or business done with the cooperative. Filing state taxes online Such distribution represents a refund in the costs of services rendered to the member. Filing state taxes online The 85% Requirement All of the organizations listed above must submit evidence with their application that they receive 85% or more of their gross income from their members for the sole purpose of meeting losses and expenses. Filing state taxes online Nevertheless, certain items of income are excluded from the computation of the 85% requirement if the organization is a mutual or cooperative telephone or electric company. Filing state taxes online Mutual or cooperative telephone company. Filing state taxes online   A mutual or cooperative telephone company will exclude from the computation of the 85% requirement any income received or accrued from: A nonmember telephone company for the performance of communication services involving the completion of long distance calls to, from, or between members of the mutual or cooperative telephone company, Qualified pole rentals, The sale of display listings in a directory furnished to its members, or The prepayment of a loan created in 1987, 1988, or 1989, under section 306A, 306B, or 311 of the Rural Electrification Act of 1936. Filing state taxes online Mutual or cooperative electric company. Filing state taxes online   A mutual or cooperative electric company will exclude from the computation of the 85% requirement any income received or accrued from: Qualified pole rentals, Any provision or sale of electric energy transmission services or ancillary service if the services are provided on a nondiscriminatory open access basis under an open access transmission tariff approved or accepted by the Federal Energy Regulatory Commission (FERC) or under an independent transmission provider agreement approved or accepted by FERC (other than income received or accrued directly or indirectly from a member), The provision or sale of electric energy distribution services or ancillary services if the services are provided on a nondiscriminatory open-access basis to distribute electric energy not owned by the mutual or electric cooperative company: To end-users who are served by distribution facilities not owned by the company or any of its members (other than income received or accrued directly or indirectly from a member), or Generated by a generation facility not owned or leased by the company or any of its members and which is directly connected to distribution facilities owned by the company or any of its members (other than income received or accrued directly or indirectly from a member), Any nuclear decommissioning transaction, or Any asset exchange or conversion transaction. Filing state taxes online   An electric cooperative's sale of excess fuel at cost in the year of purchase is not income for purposes of determining compliance with the 85% requirement. Filing state taxes online Qualified pole rental. Filing state taxes online   The term qualified pole rental means any rental of a pole (or other structure used to support wires) if the pole (or other structure) is used: By the telephone or electric company to support one or more wires that are used by the company in providing telephone or electric services to its members, and Pursuant to the rental to support one or more wires (in addition to wires described in (1)) for use in connection with the transmission by wire of electricity or of telephone or other communications. Filing state taxes online   The term rental, for this purpose, includes any sale of the right to use the pole (or other structure). Filing state taxes online The 85% requirement is applied on the basis of an annual accounting period. Filing state taxes online Failure of an organization to meet the requirement in a particular year precludes exemption for that year, but has no effect upon exemption for years in which the 85% requirement is met. Filing state taxes online Gain from the sale or conversion of the organization's property is not considered an amount received from members in determining whether the organization's income consists of amounts collected from members. Filing state taxes online Because the 85% income test is based on gross income, capital losses cannot be used to reduce capital gains for purposes of this test. Filing state taxes online Example. Filing state taxes online   The books of an organization reflect the following for the calendar year. Filing state taxes online Collections from members $2,400 Short-term capital gains 600 Short-term capital losses 400 Other income None Gross income ($2,400 + $600 =$3000) 100% Collected from members ($2,400) 80%   Since amounts collected from members do not constitute at least 85% of gross income, the organization is not entitled to exemption from federal income tax for the year. Filing state taxes online   Voluntary contributions in the nature of gifts are not taken into account for purposes of the 85% computation. Filing state taxes online   Other tax-exempt income besides gifts is considered as income received from other than members in applying the 85% test. Filing state taxes online   If the 85% test is not met, your organization, if classifiable under this section, will not qualify for exemption as any other type of organization described in this publication. Filing state taxes online Tax treatment of donations. Filing state taxes online   Donations to an organization described in this section are not deductible as charitable contributions on the donor's federal income tax return. Filing state taxes online Local Life Insurance Associations A benevolent life insurance association or an organization seeking recognition of exemption on grounds of similarity to a benevolent life insurance association must submit evidence upon applying for recognition of exemption that it will be of a purely local character, that its excess funds will be refunded to members or retained in reasonable reserves to meet future losses and expenses, and that it meets the 85% income requirement. Filing state taxes online If an organization issues policies for stipulated cash premiums, or if it requires advance deposits to cover the cost of the insurance and maintains investments from which more than 15% of its income is derived, it will not be entitled to exemption. Filing state taxes online To establish that your organization is of a purely local character, it should show that its activities will be confined to a particular community, place, or district irrespective of political subdivisions. Filing state taxes online If the activities of an organization are limited only by the borders of a state, it cannot be purely local in character. Filing state taxes online A benevolent life insurance association that does not terminate membership when a member moves from the local area in which the association operates will qualify for exemption if it meets the other requirements. Filing state taxes online A copy of each type of policy issued by your organization should be included with the application for recognition of exemption. Filing state taxes online Organizations similar to local benevolent life insurance companies. Filing state taxes online   These organizations include those that in addition to paying death benefits also provide for the payment of sick, accident, or health benefits. Filing state taxes online However, an organization that pays only sick, accident, or health benefits, but not life insurance benefits, is not an organization similar to a benevolent life insurance association and should not apply for recognition of exemption as described in this section. Filing state taxes online Burial and funeral benefit insurance organization. Filing state taxes online   This type of organization can apply for recognition of exemption as an organization similar to a benevolent life insurance company if it establishes that the benefits are paid in cash and if it is not engaged directly in the manufacture of funeral supplies or the performance of funeral services. Filing state taxes online An organization that provides its benefits in the form of supplies and service is not a life insurance company. Filing state taxes online Such an organization can seek recognition of exemption from federal income tax, however, as a mutual insurance company other than life. Filing state taxes online Mutual or Cooperative Associations Mutual ditch or irrigation companies, mutual or cooperative telephone companies, and like organizations need not establish that they are of a purely local character. Filing state taxes online They can serve noncontiguous areas. Filing state taxes online Like organization. Filing state taxes online   A like organization is a cooperative or mutual organization that performs a service similar to mutual ditch, irrigation, telephone, or electric companies. Filing state taxes online Examples include the following: cooperatives that provide protection of river banks to prevent erosion, water and sewer services, cable television, satellite, television, cellular phone services, two-way radio service, or natural gas services. Filing state taxes online 501(c)(13) - Cemetery Companies If your organization wishes to obtain recognition of exemption from federal income tax as a cemetery company or a corporation chartered solely for the purpose of the disposal of human bodies by burial or cremation, it must file an application on Form 1024. Filing state taxes online For the procedure to follow to file an application, see Application, Approval, and Appeal Procedures in chapter 1. Filing state taxes online A nonprofit mutual cemetery company that seeks recognition of exemption should submit evidence with its application that it is owned and operated exclusively for the benefit of its lot owners who hold lots for bona fide burial purposes and not for purposes of resale. Filing state taxes online A mutual cemetery company that also engages in charitable activities, such as the burial of paupers, will be regarded as operating within this standard. Filing state taxes online The fact that a mutual cemetery company limits its membership to a particular class of individuals, such as members of a family, will not affect its status as mutual so long as all the other requirements of section 501(c)(13) are met. Filing state taxes online If your organization is a nonprofit corporation chartered solely for the purpose of the disposal of human bodies by burial or cremation, you should show that it is not permitted by its charter to engage in any business not necessarily incident to that purpose. Filing state taxes online Operating a mortuary is not permitted. Filing state taxes online However, selling monuments, markers, vaults, and flowers solely for use in the cemetery is permitted if the profits from these sales are used to maintain the cemetery as a whole. Filing state taxes online How income can be used. Filing state taxes online   You should show that your organization's earnings are or will be used only in one or more of the following ways. Filing state taxes online To pay the ordinary and necessary expenses of operating, maintaining, and improving the cemetery or crematorium. Filing state taxes online To buy cemetery property. Filing state taxes online To create a fund that will provide a source of income for the perpetual care of the cemetery or a reasonable reserve for any ordinary or necessary purpose. Filing state taxes online No part of the net earnings of your organization can inure to the benefit of any private shareholder or individual. Filing state taxes online Ordinary and necessary expenses in connection with the operation, management, maintenance, and improvement of the cemetery are permitted, as are reasonable fees for the services of a manager. Filing state taxes online Buying cemetery property. Filing state taxes online   Payments can be made to amortize debt incurred to buy land, but cannot be in the nature of profit distributions. Filing state taxes online You must show the method used to finance the purchase of the cemetery property and that the purchase price of the land at the time of its sale to the cemetery was not unreasonable. Filing state taxes online   Except for holders of preferred stock (discussed later), no person can have any interest in the net earnings of a tax-exempt cemetery company or crematorium. Filing state taxes online Therefore, if property is transferred to the organization in exchange for an interest in the organization's net earnings, the organization will not
Print - Click this link to Print this page

Contact My Local Office in Georgia

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Albany 235 Roosevelt Ave.
Albany, GA 31701

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(229) 430-8401
Athens 355 E. Hancock Ave.
Athens, GA 30601

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(706) 546-2008
Atlanta (Koger) 2888 Woodcock Blvd.
Atlanta, GA 30341

Monday-Friday - 8:30 a.m.-4:30 p.m. 
 

Services Provided

(404) 338-7962 
Atlanta (Summit)  401 W. Peachtree St. NW
Atlanta, GA 30308 

Monday-Friday - 8:30 a.m.-4:30 p.m. 
 

Services Provided

(404) 338-7962 
Augusta  Bldg 3 - 3154 Perimeter Pkwy
Augusta GA 30909

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(706) 868-1374 
Columbus  6068 Business Park Drive
Suite 124.
Columbus, GA 31909 

Monday-Friday - 8:30 a.m.-4:30 p.m. 
 

Services Provided

(706) 494-9079 
Dalton   1008 Professional Blvd.
Dalton, Ga. 30720 

Monday, Wednesday, Friday - 9:00 a.m.-4:00 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.) 

 

Services Provided

(404) 338-7962 
Gainesville  329 Oak St
Gainesville, GA
30501 

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(770) 536-2235 
Macon  435 2nd Street
Macon GA 31201

Monday-Friday - 8:30 a.m.-4:30 p.m. 
 

Services Provided

(478) 752-6770 
Rome  600 E. First St.
Rome, GA 30161 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.) 
 

Services Provided

(706) 291-5680 
Savannah  # 9 Park of Commerce Blvd.
Savannah, GA 31405 

Monday-Friday - 8:30 a.m.-4:30 p.m.  
 

Services Provided

(912) 651-1430 
Smyrna/Marietta  1899 Powers Ferry Rd.
Atlanta, GA 30339 

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(404) 338-7962 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (404) 338-8099 in Atlanta or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
401 W. Peachtree St. NW
Stop 902-D
Atlanta, GA 30308

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Filing State Taxes Online

Filing state taxes online 2. Filing state taxes online   Fuel Tax Credits and Refunds Table of Contents Gasoline and Aviation Gasoline Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation)Sales by Registered Ultimate Vendors Diesel-Water Fuel Emulsion Kerosene for Use in AviationSales by Registered Ultimate Vendors Other Fuels (Including Alternative Fuels) Refunds of Second TaxOptional reporting. Filing state taxes online Providing information. Filing state taxes online Definitions of Nontaxable UsesCustom application of fertilizer and pesticide. Filing state taxes online Fuel used between airfield and farm. Filing state taxes online Fuel not used for farming. Filing state taxes online Vehicles not considered highway vehicles. Filing state taxes online Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture CreditHow to Claim the Credit Filing Claims Claiming A Refund Claiming a Credit on Form 4136 Including the Credit or Refund in Income Federal excise taxes are imposed on certain fuels as discussed in chapter 1. Filing state taxes online This chapter lists the nontaxable uses of each fuel and defines the nontaxable uses. Filing state taxes online Information on the refund of second tax is included. Filing state taxes online This chapter also explains credits and refunds for the biodiesel or renewable diesel mixture credits, and the alternative fuel mixture and alternative fuel credits. Filing state taxes online Information on how to make a claim for credit or refund is included in this chapter and in the instructions for: Form 720, Form 4136, and Form 8849. Filing state taxes online Exported taxable fuel. Filing state taxes online   The claim rates for exported taxable fuel are listed on Schedule C (Form 720), Schedule 1 (Form 8849), and Form 4136. Filing state taxes online Taxpayers making a claim for exported taxable fuel must include with their records proof of exportation. Filing state taxes online Proof of exportation includes: A copy of the export bill of lading issued by the delivering carrier, A certificate by the agent or representative of the export carrier showing actual exportation of the fuel, A certificate of lading signed by a customs officer of the foreign country to which the fuel is exported, or A statement of the foreign consignee showing receipt of the fuel. Filing state taxes online Gasoline and Aviation Gasoline Ultimate Purchasers. Filing state taxes online   The following are the uses of gasoline (defined earlier) for which a credit or refund may be allowable to an ultimate purchaser. Filing state taxes online On a farm for farming purposes (credit only). Filing state taxes online Off-highway business use. Filing state taxes online Export. Filing state taxes online In a boat engaged in commercial fishing. Filing state taxes online In certain intercity and local buses. Filing state taxes online In a school bus. Filing state taxes online Exclusive use by a qualified blood collector organization. Filing state taxes online In a highway vehicle owned by the United States that is not used on a highway. Filing state taxes online Exclusive use by a nonprofit educational organization (see Sales by registered ultimate vendors and Credit Card Purchases, later). Filing state taxes online Exclusive use by a state, political subdivision of a state, or the District of Columbia (see Sales by registered ultimate vendors and Credit Card Purchases, later). Filing state taxes online In an aircraft or vehicle owned by an aircraft museum. Filing state taxes online   The following are the uses of aviation gasoline for which a credit or refund may be allowable to an ultimate purchaser. Filing state taxes online On a farm for farming purposes (credit only). Filing state taxes online Export. Filing state taxes online In foreign trade. Filing state taxes online Certain helicopter and fixed-wing air ambulance uses. Filing state taxes online In commercial aviation (other than foreign trade). Filing state taxes online Exclusive use by a qualified blood collector organization. Filing state taxes online Exclusive use by a nonprofit education organization (see Sales by registered ultimate vendors and Credit card purchases, later). Filing state taxes online Exclusive use by a state, political subdivision of a state, or the District of Columbia (see Sales by registered ultimate vendors and Credit and purchases, later). Filing state taxes online In an aircraft owned by an aircraft museum. Filing state taxes online In military aircraft. Filing state taxes online Claims by persons who paid the tax to the government. Filing state taxes online   Except for sales to nonprofit educational organizations and states and local governments, a credit or refund is allowable to the person that paid the tax to the government if the gasoline was sold to the ultimate purchaser (including an exporter) by either that person or by a retailer and the fuel was exported; used or sold for use as supplies for vessels or aircraft, including military aircraft, commercial fishing, and foreign trade; sold to a qualified blood collector organization; or used or sold for use in the production of Other Fuels. Filing state taxes online See Filing Claims, later. Filing state taxes online Sales by registered ultimate vendors. Filing state taxes online   This is an ultimate vendor that sells gasoline or aviation gasoline to any of the following and that is purchased without the use of a credit card. Filing state taxes online A state or local government for its exclusive use (including essential government use by an Indian tribal government). Filing state taxes online A nonprofit educational organization for its exclusive use. Filing state taxes online   The registered ultimate vendor may make the claim if the ultimate purchaser did not use a credit card and waives its right to the credit or refund by providing the registered ultimate vendor with a certificate. Filing state taxes online A sample certificate is included as Model Certificate M in the Appendix. Filing state taxes online The registered ultimate vendor must have the certificate at the time the credit or refund is claimed. Filing state taxes online   The ultimate vendor must be registered by the IRS. Filing state taxes online See Registration Requirements, earlier. Filing state taxes online Credit card purchases. Filing state taxes online   If gasoline and aviation gasoline are purchased with a credit card issued to a state or local government for its exclusive use (including essential government use by an Indian tribal government), or a nonprofit educational organization for its exclusive use, the person who extended credit to the ultimate purchaser (the credit card issuer) is treated as the person that paid the tax and makes the claim if the credit card issuer: Is registered by the IRS, Has established that the amount of tax has not been collected from the person who purchased the gasoline or has obtained written consent from the ultimate purchaser to the allowance of the credit or refund, and Has repaid or agreed to repay the amount of the tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to the allowance of the credit or refund, or has made arrangements that provide the ultimate vendor with reimbursement of the tax. Filing state taxes online   If the requirements above are not met by the credit card issuer, the credit card issuer must collect the tax from the ultimate purchaser and only the ultimate purchaser may make the claim. Filing state taxes online How to make the claim. Filing state taxes online   If the claim is made by the credit card issuer, see Schedule C  (Form 720) or Schedule 8 (Form 8849). Filing state taxes online Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) For conditions to an allowance of a credit or refund on exported dyed diesel fuel and dyed kerosene, see Exported taxable fuel, earlier. Filing state taxes online Ultimate purchasers. Filing state taxes online   The following are nontaxable uses of diesel fuel and kerosene (defined earlier) for which a credit or refund may be allowable to an ultimate purchaser. Filing state taxes online On a farm for farming purposes. Filing state taxes online Off-highway business use. Filing state taxes online Export. Filing state taxes online In a qualified local bus. Filing state taxes online In a school bus. Filing state taxes online Other than as a fuel in a propulsion engine of a diesel-powered highway vehicle (such as home heating oil). Filing state taxes online Exclusive use by a qualified blood collector organization. Filing state taxes online In a highway vehicle owned by the United States that is not used on a highway. Filing state taxes online Exclusive use by a nonprofit educational organization (see Sales by Registered Ultimate Vendors and Credit Card Purchases, later). Filing state taxes online Exclusive use by a state, political subdivision of a state, or the District of Columbia (see Sales by Registered Ultimate Vendors and Credit Card Purchases, later). Filing state taxes online In a vehicle owned by an aircraft museum. Filing state taxes online As a fuel in a propulsion engine of a diesel-powered train. Filing state taxes online Sales by Registered Ultimate Vendors The following are the sales for which a credit or refund may be allowable to the registered ultimate vendor only. Filing state taxes online Undyed diesel fuel or undyed kerosene sold for the exclusive use by a state or local government (if credit card rules (defined later) do not apply), Undyed kerosene sold from a blocked pump (defined below), or Undyed diesel fuel or undyed kerosene used in certain intercity and local buses, only if the ultimate purchaser waives its right to the credit or refund by providing the registered ultimate vendor with a waiver. Filing state taxes online Registered ultimate vendor (state use). Filing state taxes online   This is a person that sells undyed diesel fuel or undyed kerosene to a state or local government for its exclusive use (including essential government use by an Indian tribal government). Filing state taxes online The diesel fuel or kerosene must be purchased by the state without the use of a credit card, issued to the state by the credit card issuer, in order for the ultimate vendor to make the claim. Filing state taxes online The ultimate vendor must be registered by the IRS. Filing state taxes online See Registration Requirements, earlier. Filing state taxes online Registered ultimate vendor (blocked pump). Filing state taxes online   This is an ultimate vendor that sells undyed kerosene from a blocked pump. Filing state taxes online   A credit or refund may be allowable to a registered ultimate vendor (blocked pump) if the vendor sold to a buyer undyed kerosene from a blocked pump for use other than as a fuel in a diesel-powered highway vehicle and the vendor had no reason to believe the kerosene would not be used in that manner. Filing state taxes online Blocked pump. Filing state taxes online   A blocked pump is a fuel pump that meets all the following requirements. Filing state taxes online It is used to make retail sales of undyed kerosene for use by the buyer in any nontaxable use. Filing state taxes online It is at a fixed location. Filing state taxes online It is identified with a legible and conspicuous notice stating, “UNDYED UNTAXED KEROSENE, NONTAXABLE USE ONLY. Filing state taxes online ” It meets either of the following conditions. Filing state taxes online It cannot reasonably be used to dispense fuel directly into the fuel supply tank of a diesel-powered highway vehicle or train. Filing state taxes online It is locked by the vendor after each sale and unlocked by the vendor only in response to a buyer's request for undyed kerosene for use other than as a fuel in a diesel-powered highway vehicle or train. Filing state taxes online Registered ultimate vendor (certain intercity and local buses). Filing state taxes online   This is an ultimate vendor that sells undyed diesel fuel or undyed kerosene to the ultimate purchaser for use in certain intercity and local buses. Filing state taxes online   The registered ultimate vendor may make the claim if the ultimate purchaser waives its right to the credit or refund by providing the registered ultimate vendor with a waiver. Filing state taxes online A sample waiver is included as Model Waiver N in the Appendix. Filing state taxes online The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. Filing state taxes online Credit Card Purchases. Filing state taxes online   If undyed diesel fuel or kerosene is purchased with a credit card issued to a state, the person who extended credit to the state (the credit card issuer) is treated as the person that paid the tax and makes the claim if the credit card issuer: Is registered by the IRS, Has established that the amount of tax has not been collected from the person who purchased the diesel fuel or kerosene, or has obtained written consent from the ultimate purchaser to the allowance of the credit or refund, and Has repaid or agreed to repay the amount of the tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to the allowance of the credit or refund, or has made arrangements that provide the ultimate vendor with reimbursement of the tax. Filing state taxes online   If the requirements above are not met by the credit card issuer, the credit card issuer must collect the tax from the ultimate purchaser and only the ultimate purchaser may make the claim. Filing state taxes online Diesel-Water Fuel Emulsion A claim for credit or refund may be made for the nontaxable use of a diesel-water fuel emulsion and for undyed diesel fuel used to produce a diesel-water fuel emulsion. Filing state taxes online The claim rate for nontaxable use of a diesel-water fuel emulsion taxed at $. Filing state taxes online 198 per gallon is $. Filing state taxes online 197 (if exported, the claim rate is $. Filing state taxes online 198). Filing state taxes online The following are the nontaxable uses for a diesel-water fuel emulsion for which a credit or refund may be allowable to an ultimate purchaser. Filing state taxes online On a farm for farming purposes. Filing state taxes online Off-highway business use. Filing state taxes online Export. Filing state taxes online In a qualified local bus. Filing state taxes online In a school bus. Filing state taxes online Other than as fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway use). Filing state taxes online Exclusive use by a qualified blood collector organization. Filing state taxes online In a highway vehicle owned by the United States that is not used on a highway. Filing state taxes online Exclusive use by a nonprofit educational organization. Filing state taxes online Exclusive use by a state, political subdivision of a state, or the District of Columbia. Filing state taxes online In an aircraft or vehicle owned by an aircraft museum. Filing state taxes online Blender claims. Filing state taxes online   The claim rate for undyed diesel fuel taxed at $. Filing state taxes online 244 and used to produce a diesel-water fuel emulsion is $. Filing state taxes online 046 per gallon of diesel fuel so used. Filing state taxes online The blender must be registered by the IRS in order to make the claim. Filing state taxes online The blender must attach a statement to the claim certifying that: The diesel-water fuel emulsion contains at least 14% water, The emulsion additive is registered by a United States manufacturer with the EPA under section 211 of the Clean Air Act as in effect on March 31, 2003, Undyed diesel fuel taxed at $. Filing state taxes online 244 was used to produce the diesel-water fuel emulsion, and The diesel-water fuel emulsion was used or sold for use in the blender's trade or business. Filing state taxes online Kerosene for Use in Aviation Ultimate purchasers. Filing state taxes online   Ultimate purchasers of kerosene used in certain aviation uses may make a claim if the rate of tax on their use is less than the rate of tax that was charged on the kerosene. Filing state taxes online   The ultimate purchaser of the kerosene used in commercial aviation (other than foreign trade) and noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia) is eligible to make a claim if the ultimate purchaser certifies that the right to make the claim has not been waived. Filing state taxes online Generally, the ultimate purchaser is the aircraft operator. Filing state taxes online   The following are the nontaxable uses of kerosene used in noncommercial aviation for which a credit or refund may be allowable to the ultimate purchaser. Filing state taxes online On a farm for farming purposes. Filing state taxes online Certain helicopter and fixed-wing aircraft uses. Filing state taxes online Exclusive use by a qualified blood collector organization. Filing state taxes online Exclusive use by a nonprofit educational organization. Filing state taxes online In an aircraft owned by an aircraft museum. Filing state taxes online In military aircraft. Filing state taxes online Kerosene for use partly in commercial aviation and partly in nonexempt, noncommercial aviation. Filing state taxes online   If the fuel is used partly for use in commercial aviation and partly for use in nonexempt, noncommercial aviation, the operator may identify, either at the time of purchase or after the kerosene has been used, the amount that will be (or has been) used in commercial aviation. Filing state taxes online At the same time, the operator would either make the claim or waive the right to make the claim for credit or refund of the kerosene for use in commercial and nonexempt, noncommercial aviation. Filing state taxes online   If the operator does not identify the amount of kerosene that will be (or has been) used in commercial aviation, the operator may provide a certificate to the ultimate vendor similar to Model Certificate Q in the Appendix. Filing state taxes online For kerosene purchased with the certificate, used in commercial aviation, and taxed at $. Filing state taxes online 244 per gallon, use of the certificate will be treated as a waiver of the right to claim a credit or refund for the $. Filing state taxes online 025 per gallon part of the tax. Filing state taxes online The ultimate vendor may make this claim. Filing state taxes online The operator may make a claim for the $. Filing state taxes online 175 tax per gallon of the kerosene, but cannot waive the right to make the claim for the $. Filing state taxes online 175 tax per gallon. Filing state taxes online Sales by Registered Ultimate Vendors Kerosene for use in commercial aviation or noncommercial aviation. Filing state taxes online   The registered ultimate vendor of kerosene for use in commercial aviation (other than foreign trade) or noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia) may make this claim if the ultimate purchaser waives its right to the credit or payment by providing the registered ultimate vendor with a waiver. Filing state taxes online A sample waiver is included as Model Waiver L in the Appendix. Filing state taxes online The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. Filing state taxes online   Noncommercial aviation means any use of an aircraft not described as commercial aviation. Filing state taxes online For the definition of commercial aviation, see Commercial aviation on page 11. Filing state taxes online Kerosene for use in nonexempt, noncommercial aviation. Filing state taxes online   Only the registered ultimate vendor may claim a credit or payment for sales of kerosene for use in nonexempt, noncommercial aviation. Filing state taxes online The ultimate vendor must be registered by the IRS (activity letter UA) and have the required certificate from the ultimate purchaser. Filing state taxes online A sample certificate is included as Model Certificate Q in the Appendix. Filing state taxes online The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. Filing state taxes online Kerosene for use in aviation by a state or local government. Filing state taxes online   Only the registered ultimate vendor may claim a credit or payment for sales of kerosene for use in aviation to a state or local government for its exclusive use (including essential government use by an Indian tribal government). Filing state taxes online The kerosene for use in aviation must be purchased by the state without the use of a credit card in order for the ultimate vendor to make the claim. Filing state taxes online The ultimate vendor must be registered by the IRS (activity letter UV) and have the required certificate from the ultimate purchaser. Filing state taxes online A sample certificate is included as Model Certificate P in the Appendix. Filing state taxes online The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. Filing state taxes online Credit card purchases. Filing state taxes online   If taxed kerosene for use in aviation is purchased with a credit card issued to a state, the person who extended credit to the state (the credit card issuer) is treated as the person that paid the tax and makes the claim if the credit card issuer: Is registered by the IRS, Has established that the amount of tax has not been collected from the person who purchased the kerosene, or has obtained written consent from the ultimate purchaser to the allowance of the credit or refund, and Has repaid or agreed to repay the amount of the tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to the allowance of the credit or refund, or has made arrangements that provide the ultimate vendor with reimbursement of the tax. Filing state taxes online   If the requirements above are not met by the credit card issuer, the credit card issuer must collect the tax from the ultimate purchaser and only the ultimate purchaser may make the claim. Filing state taxes online Other Fuels (Including Alternative Fuels) Credit or refund for nontaxable use of taxed Other Fuels may be allowable to an ultimate purchaser. Filing state taxes online While tax is generally imposed on delivery, Other Fuels are taxed prior to delivery in the case of certain bulk sales described in chapter 1. Filing state taxes online The following are the nontaxable uses of Other Fuels for which a credit or refund may be allowable to the ultimate purchaser. Filing state taxes online On a farm for farming purposes. Filing state taxes online Off-highway business use. Filing state taxes online In a boat engaged in commercial fishing. Filing state taxes online In certain intercity and local buses. Filing state taxes online In a school bus. Filing state taxes online In a qualified local bus. Filing state taxes online Exclusive use by a qualified blood collector organization. Filing state taxes online Exclusive use by a nonprofit educational organization. Filing state taxes online Exclusive use by a state, political subdivision of a state, or the District of Columbia. Filing state taxes online In an aircraft or vehicle owned by an aircraft museum. Filing state taxes online Use in any boat operated by the United States for its exclusive use or any vessel of war of any foreign nation. Filing state taxes online See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit, later. Filing state taxes online Refunds of Second Tax The tax on dyed diesel fuel for inland waterways fuel use applies at the rate listed on Form 720. Filing state taxes online This is in addition to all other taxes imposed on the sale or use of the fuel. Filing state taxes online The section 4081(e) refund (discussed below) cannot be claimed. Filing state taxes online If the tax is paid and reported to the government on more than one taxable event for a taxable fuel under section 4081, the person paying the “second tax” may claim a refund (without interest) of that tax if certain conditions and reporting requirements are met. Filing state taxes online No credit against any tax is allowed for this tax. Filing state taxes online For information about taxable events, see the discussions under Gasoline, Diesel Fuel and Kerosene and Kerosene for Use in Aviation in chapter 1. Filing state taxes online Conditions to allowance of refund. Filing state taxes online   A claim for refund of the tax is allowed only if all the following conditions are met. Filing state taxes online A tax on the fuel was paid to the government and not credited or refunded (the “first tax”). Filing state taxes online After the first tax was imposed, another tax was imposed on the same fuel and was paid to the government (the “second tax”). Filing state taxes online The person that paid the second tax filed a timely claim for refund containing the information required (see Refund claim, later). Filing state taxes online The person that paid the first tax has met the reporting requirements, discussed next. Filing state taxes online Reporting requirements. Filing state taxes online   Generally, the person that paid the first tax must file a “First Taxpayer's Report” with its Form 720 for the quarter to which the report relates. Filing state taxes online A model first taxpayer's report is shown in the Appendix as Model Certificate B. Filing state taxes online The report must contain all information needed to complete the model. Filing state taxes online   By the due date for filing the Form 720, you must also send a separate copy of the report to the following address. Filing state taxes online Department of the Treasury Internal Revenue Service  Cincinnati, OH 45999-0555 Write “EXCISE – FIRST TAXPAYER'S REPORT” across the top of that copy. Filing state taxes online Optional reporting. Filing state taxes online   A first taxpayer's report is not required for the tax imposed on: Removal at a terminal rack, Nonbulk entries into the United States, and Removals or sales by blenders. Filing state taxes online However, if the person liable for the tax expects that another tax will be imposed on that fuel, that person should (but is not required to) file a first taxpayer's report. Filing state taxes online Providing information. Filing state taxes online   The first taxpayer must give a copy of the report to the buyer of the fuel within the bulk transfer/terminal system or to the owner of the fuel immediately before the first tax was imposed, if the first taxpayer is not the owner at that time. Filing state taxes online If an optional report is filed, a copy should (but is not required to) be given to the buyer or owner. Filing state taxes online   A person that receives a copy of the first taxpayer's report and later sells the fuel within the bulk transfer/terminal system must give the copy and a “Statement of Subsequent Seller” to the buyer. Filing state taxes online If the later sale is outside the bulk transfer/terminal system and that person expects that another tax will be imposed, that person should (but is not required to) give the copy and the statement to the buyer. Filing state taxes online A model statement of subsequent seller is shown in the Appendix as Model Certificate A. Filing state taxes online The statement must contain all information necessary to complete the model. Filing state taxes online   If the first taxpayer's report relates to fuel sold to more than one buyer, copies of that report must be made when the fuel is divided. Filing state taxes online Each buyer must be given a copy of the report. Filing state taxes online Refund claim. Filing state taxes online   You must have filed Form 720 and paid the second tax before you file for a refund of that tax. Filing state taxes online You must make your claim for refund on Form 8849. Filing state taxes online Complete Schedule 5 (Form 8849) and attach it to your Form 8849. Filing state taxes online Do not include this claim with a claim under another tax provision. Filing state taxes online You must not have included the second tax in the price of the fuel and must not have collected it from the purchaser. Filing state taxes online You must submit the following information with your claim. Filing state taxes online A copy of the first taxpayer's report (discussed earlier). Filing state taxes online A copy of the statement of subsequent seller if the fuel was bought from someone other than the first taxpayer. Filing state taxes online Definitions of Nontaxable Uses This section provides definitions of the terms used in Table 2-1 for nontaxable uses. Filing state taxes online If applicable, the type of use number from Table 2-1 is indicated in each heading. Filing state taxes online Type of use table. Filing state taxes online   The first column of the table is the number you enter on Form 4136, Form 8849, or Schedule C (Form 720) for that type of use. Filing state taxes online For type of use 2, the mobile machinery parenthetical applies only to Form 8849 and Form 720. Filing state taxes online Table 2-1. Filing state taxes online Type of Use Table No. Filing state taxes online Type of Use 1 On a farm for farming purposes 2 Off-highway business use (for business use other than in a highway vehicle registered or required to be registered for highway use) (other than use in mobile machinery) 3 Export 4 In a boat engaged in commercial fishing 5 In certain intercity and local buses 6 In a qualified local bus 7 In a bus transporting students and employees of schools (school buses) 8 For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway business use) 9 In foreign trade 10 Certain helicopter and fixed-wing aircraft uses 11 Exclusive use by a qualified blood collector organization 12 In a highway vehicle owned by the United States that is not used on a highway 13 Exclusive use by a nonprofit educational organization 14 Exclusive use by a state, political subdivision of a state, or the District of Columbia 15 In an aircraft or vehicle owned by an aircraft museum 16 In military aircraft On a farm for farming purposes (No. Filing state taxes online 1). Filing state taxes online   On a farm for farming purposes means fuel used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes. Filing state taxes online Farm. Filing state taxes online   A farm includes livestock, dairy, fish, poultry, fruit, fur-bearing animals, and truck farms; orchards; plantations; ranches; nurseries; ranges; and feed yards for fattening cattle. Filing state taxes online It also includes structures such as greenhouses used primarily for the raising of agricultural or horticultural commodities. Filing state taxes online A fish farm is an area where fish are grown or raised — not merely caught or harvested. Filing state taxes online Farming purposes. Filing state taxes online   As an owner, tenant, or operator, you use fuel on a farm for farming purposes if you use it in any of the following ways. Filing state taxes online To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. Filing state taxes online To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. Filing state taxes online To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. Filing state taxes online To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. Filing state taxes online For this use to qualify, you must have produced more than half the commodity so treated during the tax year. Filing state taxes online Commodity means a single raw product. Filing state taxes online For example, apples and peaches are two separate commodities. Filing state taxes online To plant, cultivate, care for, or cut trees or to prepare (other than sawing logs into lumber, chipping, or other milling) trees for market, but only if the planting, etc. Filing state taxes online , is incidental to your farming operations. Filing state taxes online Your tree operations will be incidental only if they are minor in nature when compared to the total farming operations. Filing state taxes online   If any other person, such as a neighbor or custom operator, performs a service for you on your farm for any of the purposes listed in (1) or (2), you are considered to be the ultimate purchaser that used the fuel on a farm for farming purposes. Filing state taxes online However, see Custom application of fertilizer and pesticide, next. Filing state taxes online   If doubt exists whether the owner, the tenant, or the operator of the farm bought the fuel, determine who bore the cost of the fuel. Filing state taxes online For example, if the owner of a farm and the tenant equally share the cost of gasoline that is used on a farm for farming purposes, each can claim a credit for the tax on one-half the fuel used. Filing state taxes online Custom application of fertilizer and pesticide. Filing state taxes online   Fuel used on a farm for farming purposes includes fuel used in the application of fertilizer, pesticides, or other substances, including aerial applications. Filing state taxes online Generally, the applicator is treated as having used the fuel on a farm for farming purposes. Filing state taxes online For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. Filing state taxes online For kerosene used in aviation, the ultimate purchaser may make the claim or waive their right to make the claim to the registered ultimate vendor. Filing state taxes online Fuel used between airfield and farm. Filing state taxes online   Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as a farming purpose. Filing state taxes online Fuel not used for farming. Filing state taxes online   Fuel is not used on a farm for farming purposes if it is used in any of the following ways. Filing state taxes online Off the farm, such as on the highway or in noncommercial aviation, other than fuel used between the airfield and farm described above, even if the fuel is used in transporting livestock, feed, crops, or equipment. Filing state taxes online For personal use, such as mowing the lawn. Filing state taxes online In processing, packaging, freezing, or canning operations. Filing state taxes online In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. Filing state taxes online Off-highway business use (No. Filing state taxes online 2). Filing state taxes online   Off-highway business use means fuel used in a trade or business or in an income-producing activity other than as a fuel in a highway vehicle registered or required to be registered for use on public highways. Filing state taxes online The terms “highway vehicle,” “public highway,” and “registered” are defined below. Filing state taxes online Do not consider any use in a boat as an off-highway business use. Filing state taxes online   Off-highway business use includes fuels used in any of the following ways. Filing state taxes online In stationary machines such as generators, compressors, power saws, and similar equipment. Filing state taxes online For cleaning purposes. Filing state taxes online In forklift trucks, bulldozers, and earthmovers. Filing state taxes online   Generally, this use does not include nonbusiness use of fuel, such as use by minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. Filing state taxes online Example. Filing state taxes online Caroline owns a landscaping business. Filing state taxes online She uses power lawn mowers and chain saws in her business. Filing state taxes online The gasoline used in the power lawn mowers and chain saws qualifies as fuel used in an off-highway business use. Filing state taxes online The gasoline used in her personal lawn mower at home does not qualify. Filing state taxes online Highway vehicle. Filing state taxes online   A highway vehicle is any self-propelled vehicle designed to carry a load over public highways, whether or not it is also designed to perform other functions. Filing state taxes online Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. Filing state taxes online A vehicle is a highway vehicle even though the vehicle's design allows it to perform a highway transportation function for only one of the following. Filing state taxes online A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). Filing state taxes online A special kind of cargo, goods, supplies, or materials. Filing state taxes online Some off-highway task unrelated to highway transportation, except as discussed next. Filing state taxes online Vehicles not considered highway vehicles. Filing state taxes online   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the credit or refund of fuel taxes. Filing state taxes online Specially designed mobile machinery for nontransportation functions. Filing state taxes online A self-propelled vehicle is not a highway vehicle if all the following apply. Filing state taxes online The chassis has permanently mounted to it machinery or equipment used to perform certain operations (construction, manufacturing, drilling, mining, timbering, processing, farming, or similar operations) if the operation of the machinery or equipment is unrelated to transportation on or off the public highways. Filing state taxes online The chassis has been specially designed to serve only as a mobile carriage and mount (and power source, if applicable) for the machinery or equipment, whether or not the machinery or equipment is in operation. Filing state taxes online The chassis could not, because of its special design and without substantial structural modification, be used as part of a vehicle designed to carry any other load. Filing state taxes online The vehicle must have traveled less than 7,500 miles on public highways during the taxable year. Filing state taxes online Vehicles specially designed for off-highway transportation. Filing state taxes online A vehicle is not treated as a highway vehicle if the vehicle is specially designed for the primary function of transporting a particular type of load other than over the public highway and because of this special design, the vehicle's capability to transport a load over a public highway is substantially limited or impaired. Filing state taxes online To make this determination, you can take into account the vehicle's size, whether the vehicle is subject to licensing, safety, or other requirements, and whether the vehicle can transport a load at a sustained speed of at least 25 miles per hour. Filing state taxes online It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. Filing state taxes online Nontransportation trailers and semitrailers. Filing state taxes online A trailer or semi-trailer is not treated as a highway vehicle if it is specially designed to function only as an enclosed stationary shelter for carrying on a nontransportation function at an off-highway site. Filing state taxes online For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. Filing state taxes online Public highway. Filing state taxes online   A public highway includes any road in the United States that is not a private roadway. Filing state taxes online This includes federal, state, county, and city roads and streets. Filing state taxes online Registered. Filing state taxes online   A vehicle is considered registered when it is registered or required to be registered for highway use under the law of any state, the District of Columbia, or any foreign country in which it is operated or situated. Filing state taxes online Any highway vehicle operated under a dealer's tag, license, or permit is considered registered. Filing state taxes online A highway vehicle is not considered registered solely because a special permit allows the vehicle to be operated at particular times and under specified conditions. Filing state taxes online Dual use of propulsion motor. Filing state taxes online   Off-highway business use does not include any fuel used in the propulsion motor of a registered highway vehicle even though that motor also operates special equipment by means of a power take-off or power transfer. Filing state taxes online It does not matter if the special equipment is mounted on the vehicle. Filing state taxes online Example. Filing state taxes online The motor of a registered concrete-mixer truck operates both the engine and the mixing unit by means of a power take-off. Filing state taxes online The fuel used in the motor to run the mixer is not off-highway business use. Filing state taxes online Use in separate motor. Filing state taxes online   Off-highway business use includes fuel used in a separate motor to operate special equipment, such as a refrigeration unit, pump, generator, or mixing unit. Filing state taxes online If you draw fuel from the same tank that supplies fuel to the propulsion motor, you must figure the quantity used in the separate motor operating the special equipment. Filing state taxes online You may make a reasonable estimate based on your operating experience and supported by your records. Filing state taxes online   You can use devices that measure the miles the vehicle has traveled (such as hubometers) to figure the gallons of fuel used to propel the vehicle. Filing state taxes online Add to this amount the fuel consumed while idling or warming up the motor before propelling the vehicle. Filing state taxes online The difference between your total fuel used and the fuel used to propel the vehicle is the fuel used in the separate motor. Filing state taxes online Example. Filing state taxes online Hazel owns a refrigerated truck. Filing state taxes online It has a separate motor for the refrigeration unit. Filing state taxes online The same tank supplies both motors. Filing state taxes online Using the truck's hubometer, Hazel figures that 90% of the fuel was used to propel the truck. Filing state taxes online Therefore, 10% of the fuel is used in an off-highway business use. Filing state taxes online Fuel lost or destroyed. Filing state taxes online   You cannot treat fuel lost or destroyed through spillage, fire, or other casualty as fuel used in an off-highway business use. Filing state taxes online Export (No. Filing state taxes online 3). Filing state taxes online   Export means fuel transported from the United States with the intention that the fuel remain in a foreign country or possession of the United States. Filing state taxes online Fuel is not exported if it is in the fuel supply tank of a vehicle or aircraft. Filing state taxes online In a boat engaged in commercial fishing (No. Filing state taxes online 4). Filing state taxes online   In a boat engaged in commercial fishing means fuel used in taking, catching, processing, or transporting fish, shellfish, or other aquatic life for commercial purposes, such as selling or processing the catch, on a specific trip basis. Filing state taxes online They include boats used in both fresh and salt water fishing. Filing state taxes online They do not include boats used for both sport fishing and commercial fishing on the same trip. Filing state taxes online In certain intercity and local buses (No. Filing state taxes online 5). Filing state taxes online   In certain intercity and local buses means fuel used in a bus engaged in furnishing (for compensation) passenger land transportation available to the general public. Filing state taxes online The bus must be engaged in one of the following activities. Filing state taxes online Scheduled transportation along regular routes. Filing state taxes online Nonscheduled operations if the seating capacity of the bus is at least 20 adults, not including the driver. Filing state taxes online Vans and similar vehicles used for van-pooling or taxi service do not qualify. Filing state taxes online Available to the general public. Filing state taxes online   This means you offer service to more than a limited number of persons or organizations. Filing state taxes online If a bus operator normally provides charter operations through travel agencies but has buses available for chartering by the general public, this service is available to the general public. Filing state taxes online A bus does not qualify when its operator uses it to provide exclusive services to only one person, group, or organization. Filing state taxes online Also, intercity bus transportation does not include transporting students and employees of schools or intercity transportation in a qualified local bus. Filing state taxes online In a qualified local bus (No. Filing state taxes online 6). Filing state taxes online   In a qualified local bus means fuel used in a bus meeting all the following requirements. Filing state taxes online It is engaged in furnishing (for compensation) intracity passenger land transportation available to the general public. Filing state taxes online It operates along scheduled, regular routes. Filing state taxes online It has a seating capacity of at least 20 adults (excluding the driver). Filing state taxes online It is under contract with (or is receiving more than a nominal subsidy from) any state or local government to furnish the transportation. Filing state taxes online Intracity passenger land transportation. Filing state taxes online   This is the land transportation of passengers between points located within the same metropolitan area. Filing state taxes online It includes transportation along routes that cross state, city, or county boundaries if the routes remain within the metropolitan area. Filing state taxes online Under contract. Filing state taxes online   A bus is under contract with a state or local government only if the contract imposes a bona fide obligation on the bus operator to furnish the transportation. Filing state taxes online More than a nominal subsidy. Filing state taxes online   A subsidy is more than nominal if it is reasonably expected to exceed an amount equal to 3 cents multiplied by the number of gallons of fuel used in buses on subsidized routes. Filing state taxes online A company that operates its buses along subsidized and unsubsidized intracity routes may consider its buses qualified local buses only when the buses are used on the subsidized intracity routes. Filing state taxes online In a school bus (No. Filing state taxes online 7). Filing state taxes online   In a school bus means fuel used in a bus engaged in the transportation of students or employees of schools. Filing state taxes online A school is an educational organization with a regular faculty and curriculum and a regularly enrolled body of students who attend the place where the educational activities occur. Filing state taxes online For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. Filing state taxes online 8). Filing state taxes online   Diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel in the propulsion engine of a diesel-powered highway vehicle or diesel-powered train (not including off-highway business use) means undyed diesel fuel and undyed kerosene used: For home heating, lighting, and cooking; In boats; In stationary machines, such as generators and compressors; For cleaning purposes; or In minibikes and snowmobiles. Filing state taxes online In foreign trade (No. Filing state taxes online 9). Filing state taxes online   In foreign trade means fuel used in civil aircraft employed in foreign trade or trade between the United States and any of its possessions. Filing state taxes online The term trade includes the transportation of persons or property for hire and the making of the necessary preparations for such transportation. Filing state taxes online In the case of aircraft registered in a foreign country, the country must allow reciprocal benefits for aircraft registered in the United States. Filing state taxes online Certain helicopter and fixed-wing aircraft uses (No. Filing state taxes online 10). Filing state taxes online   Includes: Certain helicopter uses. Filing state taxes online   Certain helicopter uses means fuel used by a helicopter for any of the following purposes. Filing state taxes online Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. Filing state taxes online Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Filing state taxes online Providing emergency medical transportation. Filing state taxes online   During a use described in items (1) and (2), the helicopter must not take off from, or land at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise use services provided pursuant to section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code. Filing state taxes online For item (1), treat each flight segment as a separate flight. Filing state taxes online Fixed-wing aircraft uses. Filing state taxes online   Fixed-wing aircraft uses means fuel used by a fixed-wing aircraft for any of the following purposes. Filing state taxes online Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Filing state taxes online Providing emergency medical transportation. Filing state taxes online The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. Filing state taxes online During a use described in item (1), the aircraft must not take off from, or land at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise use services provided pursuant to section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code. Filing state taxes online Exclusive use by a qualified blood collector organization (No. Filing state taxes online 11). Filing state taxes online   Exclusive use by a qualified blood collector organization means fuel used by the qualified blood collector organization for its exclusive use in the collection, storage, or transportation of blood. Filing state taxes online Qualified blood collector organization. Filing state taxes online   A qualified blood collector organization is one that is: Described in section 501(c)(3) and exempt from tax under section 501(a), Primarily engaged in the activity of collecting human blood, Registered by the IRS, and Registered by the Food and Drug Administration to collect blood. Filing state taxes online In a highway vehicle owned by the United States that is not used on a highway (No. Filing state taxes online 12). Filing state taxes online   In a highway vehicle owned by the United States that is not used on a highway means fuel used in a vehicle that was not used on public highways during the period covered by the claim. Filing state taxes online This use applies whether or not the vehicle is registered or required to be registered for highway use. Filing state taxes online Exclusive use by a nonprofit educational organization (No. Filing state taxes online 13). Filing state taxes online   Exclusive use by a nonprofit educational organization means fuel used by an organization exempt from income tax under section 501(a) that meets both of the following requirements. Filing state taxes online It has a regular faculty and curriculum. Filing state taxes online It has a regularly enrolled body of students who attend the place where the instruction normally occurs. Filing state taxes online   A nonprofit educational organization also includes a school operated by a church or other organization described in section 501(c)(3) if the school meets the above requirements. Filing state taxes online Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. Filing state taxes online 14). Filing state taxes online   Exclusive use by a state, political subdivision of a state, or the District of Columbia means fuel purchased by the state or local government for its exclusive use. Filing state taxes online A state or local government is any state, any political subdivision thereof, or the District of Columbia. Filing state taxes online An Indian tribal government is treated as a state only if the fuel is used in an activity that involves the exercise of an essential tribal government function. Filing state taxes online Gasoline, diesel fuel, and kerosene used by the American Red Cross is considered to be the use of these fuels by a state. Filing state taxes online In an aircraft or vehicle owned by an aircraft museum (No. Filing state taxes online 15). Filing state taxes online   In an aircraft or vehicle owned by an aircraft museum means fuel used in an aircraft or vehicle that is owned by an organization that meets all the following requirements. Filing state taxes online It is exempt from income tax as an organization described in section 501(c)(3). Filing state taxes online It is operated as a museum under a state (or District of Columbia) charter. Filing state taxes online It is operated exclusively for acquiring, exhibiting, and caring for aircraft of the type used for combat or transport in  World War II. Filing state taxes online   The aircraft or vehicle (such as a ground servicing vehicle for aircraft) must be used exclusively for the purposes described in item (3). Filing state taxes online In military aircraft (No. Filing state taxes online 16). Filing state taxes online   In a military aircraft means fuel used in an aircraft owned by the United States or any foreign nation and constituting a part of its armed forces. Filing state taxes online In commercial aviation (other than foreign trade). Filing state taxes online   See Commercial aviation, earlier, for the definition. Filing state taxes online Use in a train. Filing state taxes online   Use in a train means fuel used in the propulsion engine of equipment or machinery that rides on rails. Filing state taxes online This includes use in a locomotive, work train, switching engine, and track maintenance machine. Filing state taxes online Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit For alternative fuel mixtures produced after December 31, 2011, see How to Claim the Credit below. Filing state taxes online The section 6426 credit for biodiesel and alternative fuel consists of the biodiesel or renewable diesel mixture credit, alternative fuel credit, and alternative fuel mixture credit. Filing state taxes online Biodiesel or renewable diesel mixture credit claimant. Filing state taxes online   Claimant produced a biodiesel mixture by mixing biodiesel with diesel fuel. Filing state taxes online Claimant produced a renewable diesel mixture by mixing renewable diesel with liquid fuel (other than renewable diesel). Filing state taxes online   The person that produced and sold or used the mixture in their trade or business is the only person eligible to make this claim. Filing state taxes online The credit is based on the gallons of biodiesel or renewable diesel in the mixture. Filing state taxes online Renewable diesel does not include any fuel derived from coprocessing biomass (as defined in section 45K(c)(3)) with a feedstock that is not biomass. Filing state taxes online Claim requirements. Filing state taxes online   See the Instructions for Form 720 for the biodiesel or renewable diesel mixture claim requirements. Filing state taxes online Alternative fuel credit claimant. Filing state taxes online   For the alternative fuel credit, the registered alternative fueler who (1) sold an alternative fuel at retail delivered it into the fuel supply tank of a motor vehicle or motorboat, (2) sold an alternative fuel, delivered it in bulk taxable use in a motor vehicle or motorboat, and received required statement from the buyer, (3) used an alternative fuel (not sold at retail or in bulk as previously described) motor vehicle or motorboat, or (4) sold an alternative fuel used as a fuel in aviation is the only person eligible to make this claim. Filing state taxes online Carbon capture requirement. Filing state taxes online   A credit for Fischer-Tropsch process liquid fuel derived from coal (including peat) can be claimed only if the fuel is derived from coal produced at a gasification facility that separates and sequesters at least 75% of the facility's total carbon dioxide emissions. Filing state taxes online Alternative fuel credit. Filing state taxes online   The registered alternative fueler is the person eligible to make the claim. Filing state taxes online An alternative fueler is the person liable for tax on alternative fuel under the rules for taxable events for Other Fuels (discussed in chapter 1) or would be liable but for an exemption for nontaxable uses. Filing state taxes online An alternative fueler includes a person who sells for use or uses an alternative fuel in aviation. Filing state taxes online Alternative fuel mixture credit claimant. Filing state taxes online   For the alternative fuel mixture credit, the registered alternative fueler that produced and sold or used the mixture as a fuel in their trade or business is the only person eligible to make this claim. Filing state taxes online The credit is based on the gallons of alternative fuel in the mixture. Filing state taxes online An alternative fuel mixture is a mixture of alternative fuel and section 4081 taxable fuel (gasoline, diesel fuel, or kerosene). Filing state taxes online Registration. Filing state taxes online   You must be registered by the IRS to be eligible to claim the section 6426 fuel credit. Filing state taxes online See Registration Requirements in chapter 1. Filing state taxes online Credits for fuel provide incentive for United States production. Filing state taxes online   The section 6426 fuel credit may not be claimed for alternative fuel that is produced outside the United States for use as a fuel outside the United States. Filing state taxes online The United States includes any possession of the United States. Filing state taxes online Credit for fuels derived from paper or pulp production. Filing state taxes online   Credit for alternative fuels and alternative fuel mixtures for any fuel derived from the production of paper or pulp are not available for fuel sold or used on or after December 31, 2009. Filing state taxes online How to Claim the Credit Any biodiesel or renewable diesel mixture credit must first be claimed on Schedule C to reduce your taxable fuel liability reported on Form 720. Filing state taxes online Any excess credit may be claimed on Schedule C (Form 720), Schedule 3 (Form 8849), Form 4136, or Form 8864, Biodiesel and Renewable Diesel Fuels Credit. Filing state taxes online See Notice 2005-4 and the Instructions for Form 720 for more information. Filing state taxes online Also see Notice 2013-26 on page 984 of I. Filing state taxes online R. Filing state taxes online B. Filing state taxes online 2013-18 at www. Filing state taxes online irs. Filing state taxes online gov/pub/irs-irbs/irb13-18. Filing state taxes online pdf; and see chapter 2, later. Filing state taxes online Coordination with income tax credit. Filing state taxes online   Only one credit may be taken for any amount of biodiesel or renewable diesel. Filing state taxes online If any amount is claimed (or will be claimed) for any amount of biodiesel or renewable diesel on Form 720, Form 8849, or Form 4136, then a claim cannot be made on Form 8864 for that amount of biodiesel or renewable diesel. Filing state taxes online   Any alternative fuel credit must first be claimed on Schedule C (Form 720) to reduce your section 4041 taxable fuel liability for alternative fuel and CNG reported on Form 720. Filing state taxes online Any excess credit may claimed on Schedule C (Form 720), Schedule 3 (Form 8849), or Form 4136. Filing state taxes online   For alternative fuel mixtures produced after December 31, 2011, the alternative fuel mixture credit can be claimed on Schedule C (Form 720), not on Form 4136 or Schedule 3 (Form 8849), and only to the extent of your section 4081 taxable fuel liability for gasoline, diesel fuel and kerosene reported on Form 720. Filing state taxes online   Calculate the limitation for alternative fuel mixtures separately and enter on Schedule C (Form 720), line 14, only the gallons of mixtures that do not exceed your section 4081 taxable fuel liability. Filing state taxes online Filing Claims This section tells you how to make a claim for a credit or refund of excise taxes on fuels. Filing state taxes online This section also covers recordkeeping requirements and when to include the credit or refund in your income. Filing state taxes online Generally, you will provide all the information needed to claim a credit or refund when you properly complete Form 8849, Form 4136, Schedule C (Form 720), Form 6478, or Form 8864. Filing state taxes online In some cases, you will have to attach additional information. Filing state taxes online You need to keep records that support your claim for a credit or refund. Filing state taxes online Keep at your principal place of business all records needed to enable the IRS to verify that you are the person entitled to claim a credit or refund and the amount you claimed. Filing state taxes online Ultimate purchaser. Filing state taxes online   Ultimate purchasers may make claims for the nontaxable use of fuels on Form 4136, Schedule 1 (Form 8849), and Schedule C (Form 720) if reporting excise tax liability on that return. Filing state taxes online If you are an ultimate purchaser, you must keep the following records. Filing state taxes online The number of gallons purchased and used during the period covered by your claim. Filing state taxes online The dates of the purchases. Filing state taxes online The names and addresses of suppliers and amounts purchased from each in the period covered by your claim. Filing state taxes online The nontaxable use for which you used the fuel. Filing state taxes online The number of gallons used for each nontaxable use. Filing state taxes online It is important that your records show separately the number of gallons used for each nontaxable use that qualifies as a claim. Filing state taxes online If the fuel is exported, you must have proof of exportation. Filing state taxes online   For more information about keeping records, see Publication 583, Starting a Business and Keeping Records, or chapter 1 of Publication 17, Your Federal Income Tax for Individuals. Filing state taxes online Exceptions. Filing state taxes online    Generally, the ultimate purchaser may not claim a credit or refund for undyed diesel fuel, undyed kerosene, or kerosene for use in aviation sold for the exclusive use of a state or local government. Filing state taxes online However, see Claims by credit card issuers, later, for an exception. Filing state taxes online The ultimate purchaser may not claim a credit or refund as follows. Filing state taxes online The ultimate purchaser of gasoline or aviation gasoline used by a state or local government for its exclusive use or by a nonprofit educational organization for its exclusive use may waive its right to make a claim by providing a certificate that is signed under penalties of perjury by a person authorized to bind the ultimate purchaser and is in the same format as the Model Certificate M. Filing state taxes online A new certificate is required each year or when any information in the current certificate expires. Filing state taxes online The ultimate purchaser of kerosene for use in commercial aviation or noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia) may waive its right to make a claim by providing a waiver that is signed under penalties of perjury by a person authorized to bind the ultimate purchaser and is in the same format as the Model Waiver L. Filing state taxes online A new waiver is required each year or when any information in the current waiver expires. Filing state taxes online The ultimate purchaser of undyed diesel fuel or undyed kerosene used in certain intercity and local buses may waive its right to make a claim by providing a waiver that is signed under penalties of perjury by a person authorized to bind the ultimate purchaser and is in the same format as the Model Waiver N. Filing state taxes online A new waiver is required each year or when any information in the current waiver expires. Filing state taxes online The ultimate purchaser of kerosene for use in nonexempt, noncommercial aviation must provide a certificate that is signed under penalties of perjury by a person authorized to bind the ultimate purchaser and is in the same format as the Model Certificate Q. Filing state taxes online A new certificate is required each year or when any information in the current certificate expires. Filing state taxes online Registered ultimate vendor. Filing state taxes online   Registered ultimate vendors may make claims for certain sales of fuels on Form 4136, Schedule 2 (Form 8849), and Schedule C (Form 720) if reporting excise tax liability on that return. Filing state taxes online If you are a registered ultimate vendor, you must keep certain information pertaining to the sale of the fuel. Filing state taxes online   To make a claim, you must have sold the fuel at a tax-excluded price, repaid the tax to the buyer, or obtained the buyer's written consent to the allowance of the claim. Filing state taxes online You are required to have a valid certificate or waiver in your possession in order to make the claim. Filing state taxes online   In addition, you must have a registration number that has not been revoked or suspended. Filing state taxes online See Form 637. Filing state taxes online State use. Filing state taxes online   To make a claim as an ultimate vendor (state), you must have a UV registration number and the fuel cannot be purchased with a credit card as explained below. Filing state taxes online If you sell undyed diesel fuel, undyed kerosene, or kerosene for use in aviation for use by a state or local government, you must keep the following information. Filing state taxes online The name and taxpayer identification number of each person (government unit) that bought the fuel. Filing state taxes online The number of gallons sold to each person. Filing state taxes online An unexpired certificate from the buyer. Filing state taxes online See Model Certificate P in the Appendix. Filing state taxes online The certificate expires on the earlier of 1 year after the date of the certificate or the date a new certificate is given to the registered ultimate vendor. Filing state taxes online Nonprofit educational organization and state use. Filing state taxes online   To make a claim as an ultimate vendor (nonprofit educational organization or state), you must have a UV registration number and the fuel cannot be purchased with a credit card as explained later. Filing state taxes online If you sell gasoline or aviation gasoline to a nonprofit educational organization for its exclusive use or to a state or local government for its exclusive use, you must keep the following information. Filing state taxes online The name and taxpayer identification number of each person (nonprofit educational organization or government unit) that bought the fuel. Filing state taxes online The number of gallons sold to each person. Filing state taxes online An unexpired certificate from the buyer. Filing state taxes online See Model Certificate M in the Appendix. Filing state taxes online  The certificate expires on the earlier of 1 year after the date of the certificate or the date a new certificate is given to the registered ultimate vendor. Filing state taxes online Blocked pump. Filing state taxes online   To make a claim as an ultimate vendor (blocked pump), you must have a UP registration number. Filing state taxes online If you sell undyed kerosene (other than kerosene for use in aviation) from a pump that qualifies as a blocked pump because it is locked by you after each sale and is unlocked by you at the request of the buyer, you must keep the following information for each sale of more than 5 gallons. Filing state taxes online The date of each sale. Filing state taxes online The name and address of the buyer. Filing state taxes online The number of gallons sold to that buyer. Filing state taxes online Certain intercity and local bus use. Filing state taxes online   To make a claim as an ultimate vendor of undyed diesel fuel or undyed kerosene used in certain intercity and local buses, you must have a UB registration number. Filing state taxes online You must keep the following information. Filing state taxes online The date of each sale. Filing state taxes online The name and address of the buyer. Filing state taxes online The number of gallons sold to the buyer. Filing state taxes online A copy of the waiver signed by the buyer at the time the credit or payment is claimed. Filing state taxes online See Model Waiver N in the Appendix. Filing state taxes online Kerosene for use in commercial aviation or noncommercial aviation. Filing state taxes online   To make a claim as an ultimate vendor of kerosene for use in commercial aviation (other than foreign trade) or noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia), you must have a UA registration number. Filing state taxes online See Kerosene for use in aviation, earlier, for a list of nontaxable uses. Filing state taxes online You must keep the following information. Filing state taxes online The date of each sale. Filing state taxes online The name and address of the buyer. Filing state taxes online The number of gallons sold to the buyer. Filing state taxes online A copy of the waiver signed by the buyer at the time the credit or payment is claimed. Filing state taxes online See Model Waiver L in the Appendix. Filing state taxes online Kerosene for use in nonexempt, noncommercial aviation. Filing state taxes online   To make a claim as an ultimate vendor of kerosene for use in nonexempt, noncommercial aviation, you must have a UA registration number. Filing state taxes online You must keep the following information. Filing state taxes online The date of each sale. Filing state taxes online The name and address of the buyer. Filing state taxes online The number of gallons sold to the buyer. Filing state taxes online A copy of the certificate signed by the buyer at the time the credit or payment is claimed. Filing state taxes online See Model Certificate Q in the Appendix. Filing state taxes online Claims by credit card issuers. Filing state taxes online   For sales of gasoline, aviation gasoline, diesel fuel, kerosene, or kerosene for use in aviation that are purchased by an exempt user with the use of a credit card, the registered credit card issuer is the only person who can make the claim. Filing state taxes online An exempt user for this purpose is: For gasoline or aviation gasoline, a state or local government (including essential government use by an Indian tribal government) or a nonprofit educational organization; or For diesel fuel, kerosene, or kerosene for use in aviation, a state or local government (including essential government use by an Indian tribal government). Filing state taxes online   If gasoline is purchased without the use of a credit card, then the registered ultimate vendor of the gasoline may make the claim for refund or credit. Filing state taxes online However, if the gasoline is purchased with a credit card issued to a state, but the credit card issuer is not registered by the IRS or does not meet the conditions described, the credit card issuer must collect the tax and the state may make the claim. Filing state taxes online   If diesel fuel, kerosene, or kerosene for use in aviation is purchased without the use of a credit card, the registered ultimate vendor may make the claim for refund or credit. Filing state taxes online A state is not allowed to make a claim for these fuels. Filing state taxes online However, if the diesel fuel or kerosene is purchased with a credit card issued to a state, but the credit card issuer is not registered by the IRS or does not meet the conditions described, the credit card issuer must collect the tax and the state may make the claim. Filing state taxes online   The claim from the credit card issuer must contain the following information as it applies to the fuel covered in the claim. Filing state taxes online The total number of gallons. Filing state taxes online Its registration number. Filing state taxes online A statement that it has not collected the amount of tax from the ultimate purchaser or has obtained the written consent of the ultimate purchaser to make the claim. Filing state taxes online A statement that it has repaid or agreed to repay the amount of tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to make the claim, or has otherwise made arrangements which directly or indirectly provide the ultimate vendor with reimbursement of the tax. Filing state taxes online Has in its possession an unexpired certificate similar to Model Certificate R in the Appendix and has no reason to believe any of the information in the certificate is false. Filing state taxes online Taxpayer identification number. Filing state taxes online   To file a claim, you must have a taxpayer identification number. Filing state taxes online Your taxpayer identification number can be an: Employer identification number (EIN), Social security number (SSN), or Individual taxpayer identification number (ITIN), if you are an alien individual and do not have and are not eligible to get an SSN. Filing state taxes online   If you normally file only a U. Filing state taxes online S. Filing state taxes online individual income tax return (such as Form 1040 or 1040NR), use your SSN or ITIN. Filing state taxes online You get an SSN by filing Form SS-5, Application for a Social Security Card, with the Social Security Administration. Filing state taxes online To get an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. Filing state taxes online   If you operate a business, use your EIN. Filing state taxes online If you do not have an EIN, you may apply for one online. Filing state taxes online Go to the IRS website at irs. Filing state taxes online gov/businesses/small and click on the “Employer ID Numbers (EINs)” link. Filing state taxes online You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Filing state taxes online Claiming A Refund Generally, you may claim a refund of excise taxes on Form 8849. Filing state taxes online Complete and attach to Form 8849 the appropriate Form 8849 schedules. Filing state taxes online The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. Filing state taxes online If you file Form 720, you can use the Schedule C (Form 720) for your refund claims for the quarter. Filing state taxes online See the Instructions for Form 720. Filing state taxes online Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Schedule C (Form 720) or Form 4136. Filing state taxes online The alternative fuel mixture credit must be claimed on Schedule C (Form 720) against your section 4081 taxable fuel liability for gasoline, diesel, and kerosene and any excess is not allowed. Filing state taxes online The alternative fuel credit must first be claimed on Schedule C (Form 720) against your section 4041 taxable fuel liability for alternative fuel and CNG. Filing state taxes online To the extent the alternative fuel credit exceeds this taxable fuel liability, a payment is allowed and may be claimed as a credit on Schedule C (Form 720), or as an income tax credit on Forms 4136, 6478, or 8864, as applicable. Filing state taxes online Only one claim may be made for any particular amount of alternative fuel. Filing state taxes online Claiming a Credit on Form 4136 For alternative fuel mixtures produced after December 31, 2011, the alternative fuel mixture credit cannot be claimed on Form 4136. Filing state taxes online See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2, earlier. Filing state taxes online A credit may be claimed for certain uses and sales of fuels on Form 4136 when you file your income tax return at the end of the year. Filing state taxes online If you meet certain requirements (discussed earlier), you may be able to make a claim during the year. Filing state taxes online Credit only. Filing state taxes online   You can claim the following taxes only as a credit on Form 4136. Filing state taxes online Tax on fuels used for nontaxable uses if the total for your tax year is less than $750. Filing state taxes online Tax on fuel you did not include in any claim for refund previously filed for any quarter of your tax year. Filing state taxes online Tax on fuel you used in mobile machinery (off-highway business use) that traveled less than 7,500 miles on public highways. Filing state taxes online Do not claim a credit for any amount for which you have filed a refund claim on Form 8849 or credit on Schedule C (Form 720). Filing state taxes online When to file. Filing state taxes online   You can claim a fuel tax credit on your income tax return for the year you used the fuel (or sold the fuel in the case of a registered ultimate vendor claim). Filing state taxes online You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. Filing state taxes online Generally, you must file an amended return by the later of 3 years from the date you filed your original return or within 2 years from the date you paid the income tax. Filing state taxes online How to claim a credit. Filing state taxes online   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, or farmers' cooperative association. Filing state taxes online Individuals. Filing state taxes online   You claim the credit on the “Credits from” line of Form 1040. Filing state taxes online Also check box b on that line. Filing state taxes online If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. Filing state taxes online Partnerships. Filing state taxes online   Partnerships (other than electing large partnerships) claim the credit by including a statement on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. Filing state taxes online , showing each partner's share of the number of gallons of each fuel sold or used for a non