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Form1040ez 5. Form1040ez Soil and Water Conservation Expenses Table of Contents Introduction Topics - This chapter discusses: Business of Farming Plan Certification Conservation ExpensesWater well. Form1040ez Assessment by Conservation DistrictAssessment for Depreciable Property 25% Limit on DeductionNet operating loss. Form1040ez When to Deduct or Capitalize Sale of a Farm Introduction If you are in the business of farming, you can choose to deduct certain expenses for: Soil or water conservation, Prevention of erosion of land used in farming, or Endangered species recovery. Form1040ez Otherwise, these are capital expenses that must be added to the basis of the land. Form1040ez (See chapter 6 for information on determining basis. Form1040ez ) Conservation expenses for land in a foreign country do not qualify for this special treatment. Form1040ez The deduction for conservation expenses cannot be more than 25% of your gross income from farming. Form1040ez See 25% Limit on Deduction , later. Form1040ez Although some expenses are not deductible as soil and water conservation expenses, they may be deductible as ordinary and necessary farm expenses. Form1040ez These include interest and taxes, the cost of periodically clearing brush from productive land, the regular removal of sediment from a drainage ditch, and expenses paid or incurred primarily to produce an agricultural crop that may also conserve soil. Form1040ez You must include in income most government payments for approved conservation practices. Form1040ez However, you can exclude some payments you receive under certain cost-sharing conservation programs. Form1040ez For more information, see Agricultural Program Payments in chapter 3. Form1040ez To get the full deduction to which you are entitled, you should maintain your records to clearly distinguish between your ordinary and necessary farm business expenses and your soil and water conservation expenses. Form1040ez Topics - This chapter discusses: Business of farming Plan certification Conservation expenses Assessment by conservation district 25% limit on deduction When to deduct or capitalize Sale of a farm Business of Farming For purposes of soil and water conservation expenses, you are in the business of farming if you cultivate, operate, or manage a farm for profit, either as an owner or a tenant. Form1040ez You are not in the business of farming if you cultivate or operate a farm for recreation or pleasure, rather than for profit. Form1040ez You are not farming if you are engaged only in forestry or the growing of timber. Form1040ez Farm defined. Form1040ez A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. Form1040ez It also includes plantations, ranches, ranges, and orchards. Form1040ez A fish farm is an area where fish and other marine animals are grown or raised and artificially fed, protected, etc. Form1040ez It does not include an area where they are merely caught or harvested. Form1040ez A plant nursery is a farm for purposes of deducting soil and water conservation expenses. Form1040ez Farm rental. Form1040ez If you own a farm and receive farm rental payments based on farm production, either in cash or crop shares, you are in the business of farming. Form1040ez If you get cash rental for a farm you own that is not used in farm production, you cannot deduct soil and water conservation expenses for that farm. Form1040ez If you receive a fixed rental payment that is not based on farm production, you are in the business of farming only if you materially participate in operating or managing the farm. Form1040ez Example. Form1040ez You own a farm in Iowa and live in California. Form1040ez You rent the farm for $175 in cash per acre and do not materially participate in producing or managing production of the crops grown on the farm. Form1040ez You cannot deduct your soil conservation expenses for this farm. Form1040ez You must capitalize the expenses and add them to the basis of the land. Form1040ez For more information, see Material participation for landlords under Landlord Participation in Farming in chapter 12. Form1040ez Plan Certification You can deduct soil and water conservation expenses only if they are consistent with a plan approved by the Natural Resources Conservation Service (NRCS) of the Department of Agriculture. Form1040ez If no such plan exists, the expenses must be consistent with a soil conservation plan of a comparable state agency. Form1040ez Keep a copy of the plan with your books and records to support your deductions. Form1040ez Conservation plan. Form1040ez A conservation plan includes the farming conservation practices approved for the area where your farmland is located. Form1040ez There are three types of approved plans. Form1040ez NRCS individual site plans. Form1040ez These plans are issued individually to farmers who request assistance from NRCS to develop a conservation plan designed specifically for their farmland. Form1040ez NRCS county plans. Form1040ez These plans include a listing of farm conservation practices approved for the county where the farmland is located. Form1040ez You can deduct expenses for conservation practices not included on the NRCS county plans only if the practice is a part of an individual site plan. Form1040ez Comparable state agency plans. Form1040ez These plans are approved by state agencies and can be approved individual site plans or county plans. Form1040ez A list of NRCS conservation programs is available at www. Form1040ez nrcs. Form1040ez usda. Form1040ez gov/programs. Form1040ez Individual site plans can be obtained from NRCS offices and the comparable state agencies. Form1040ez Conservation Expenses You can deduct conservation expenses only for land you or your tenant are using, or have used in the past, for farming. Form1040ez These expenses include, but are not limited to, the following. Form1040ez The treatment or movement of earth, such as: Leveling, Conditioning, Grading, Terracing, Contour furrowing, and Restoration of soil fertility. Form1040ez The construction, control, and protection of: Diversion channels, Drainage ditches, Irrigation ditches, Earthen dams, and Watercourses, outlets, and ponds. Form1040ez The eradication of brush. Form1040ez The planting of windbreaks. Form1040ez You cannot deduct expenses to drain or fill wetlands, or to prepare land for center pivot irrigation systems, as soil and water conservation expenses. Form1040ez These expenses are added to the basis of the land. Form1040ez If you choose to deduct soil and water conservation expenses, you cannot exclude from gross income any cost-sharing payments you receive for those expenses. Form1040ez See chapter 3 for information about payments eligible for the cost-sharing exclusion. Form1040ez New farm or farmland. Form1040ez If you acquire a new farm or new farmland from someone who was using it in farming immediately before you acquired the land, soil and water conservation expenses you incur on it will be treated as made on land used in farming at the time the expenses were paid or incurred. Form1040ez You can deduct soil and water conservation expenses for this land if your use of it is substantially a continuation of its use in farming. Form1040ez The new farming activity does not have to be the same as the old farming activity. Form1040ez For example, if you buy land that was used for grazing cattle and then prepare it for use as an apple orchard, you can deduct your conservation expenses. Form1040ez Land not used for farming. Form1040ez If your conservation expenses benefit both land that does not qualify as land used for farming and land that does qualify, you must allocate the expenses between the two types of land. Form1040ez For example, if the expenses benefit 200 acres of your land, but only 120 acres of this land are used for farming, then you can deduct 60% (120 ÷ 200) of the expenses. Form1040ez You can use another method to allocate these expenses if you can clearly show that your method is more reasonable. Form1040ez Depreciable conservation assets. Form1040ez You generally cannot deduct your expenses for depreciable conservation assets. Form1040ez However, you can deduct certain amounts you pay or incur for an assessment for depreciable property that a soil and water conservation or drainage district levies against your farm. Form1040ez See Assessment for Depreciable Property , later. Form1040ez You must capitalize expenses to buy, build, install, or improve depreciable structures or facilities. Form1040ez These expenses include those for materials, supplies, wages, fuel, hauling, and moving dirt when making structures such as tanks, reservoirs, pipes, culverts, canals, dams, wells, or pumps composed of masonry, concrete, tile, metal, or wood. Form1040ez You recover your capital investment through annual allowances for depreciation. Form1040ez You can deduct soil and water conservation expenses for nondepreciable earthen items. Form1040ez Nondepreciable earthen items include certain dams, ponds, and terraces described under Property Having a Determinable Useful Life in chapter 7. Form1040ez Water well. Form1040ez You cannot deduct the cost of drilling a water well for irrigation and other agricultural purposes as a soil and water conservation expense. Form1040ez It is a capital expense. Form1040ez You recover your cost through depreciation. Form1040ez You also must capitalize your cost for drilling a test hole. Form1040ez If the test hole produces no water and you continue drilling, the cost of the test hole is added to the cost of the producing well. Form1040ez You can recover the total cost through depreciation deductions. Form1040ez If a test hole, dry hole, or dried-up well (resulting from prolonged lack of rain, for instance) is abandoned, you can deduct your unrecovered cost in the year of abandonment. Form1040ez Abandonment means that all economic benefits from the well are terminated. Form1040ez For example, filling or sealing a well excavation or casing so that all economic benefits from the well are terminated constitutes an abandonment. Form1040ez Endangered species recovery expenses. Form1040ez If you are in the business of farming and meet other specific requirements, you can choose to deduct the conservation expenses discussed earlier as endangered species recovery expenses. Form1040ez Otherwise, these are capital expenses that must be added to the basis of the land. Form1040ez The expenses must be paid or incurred for the purpose of achieving site-specific management actions recommended in a recovery plan approved under section 4(f) of the Endangered Species Act of 1973. Form1040ez See Internal Revenue Code section 175 for more information. Form1040ez Assessment by Conservation District In some localities, a soil or water conservation or drainage district incurs expenses for soil or water conservation and levies an assessment against the farmers who benefit from the expenses. Form1040ez You can deduct as a conservation expense amounts you pay or incur for the part of an assessment that: Covers expenses you could deduct if you had paid them directly, or Covers expenses for depreciable property used in the district's business. Form1040ez Assessment for Depreciable Property You generally can deduct as a conservation expense amounts you pay or incur for the part of a conservation or drainage district assessment that covers expenses for depreciable property. Form1040ez This includes items such as pumps, locks, concrete structures (including dams and weir gates), draglines, and similar equipment. Form1040ez The depreciable property must be used in the district's soil and water conservation activities. Form1040ez However, the following limits apply to these assessments. Form1040ez The total assessment limit. Form1040ez The yearly assessment limit. Form1040ez After you apply these limits, the amount you can deduct is added to your other conservation expenses for the year. Form1040ez The total for these expenses is then subject to the 25% of gross income from farming limit on the deduction, discussed later. Form1040ez See Table 5-1 for a brief summary of these limits. Form1040ez Table 5-1. Form1040ez Limits on Deducting an Assessment by a Conservation District for Depreciable Property Total Limit on Deduction for Assessment for Depreciable Property Yearly Limit on Deduction for Assessment for Depreciable Property Yearly Limit for All Conservation Expenses 10% of: $500 + 10% of: 25% of: Total assessment against all members of the district for the property. Form1040ez Your deductible share of the cost to the district for the property. Form1040ez Your gross income from farming. Form1040ez No one taxpayer can deduct more than 10% of the total assessment. Form1040ez Any amount over 10% is a capital expense and is added to the basis of your land. Form1040ez If an assessment is paid in installments, each payment must be prorated between the conservation expense and the capital expense. Form1040ez If the amount you pay or incur for any year is more than the limit, you can deduct for that year only 10% of your deductible share of the cost. Form1040ez You can deduct the remainder in equal amounts over the next 9 tax years. Form1040ez Limit for all conservation expenses, including assessments for depreciable property. Form1040ez Amounts greater than 25% can be carried to the following year and added to that year's expenses. Form1040ez The total is then subject to the 25% of gross income from farming limit in that year. Form1040ez To ensure your deduction is within the deduction limits, keep records to show the following. Form1040ez The total assessment against all members of the district for the depreciable property. Form1040ez Your deductible share of the cost to the district for the depreciable property. Form1040ez Your gross income from farming. Form1040ez Total assessment limit. Form1040ez You cannot deduct more than 10% of the total amount assessed to all members of the conservation or drainage district for the depreciable property. Form1040ez This applies whether you pay the assessment in one payment or in installments. Form1040ez If your assessment is more than 10% of the total amount assessed, both the following rules apply. Form1040ez The amount over 10% is a capital expense and is added to the basis of your land. Form1040ez If the assessment is paid in installments, each payment must be prorated between the conservation expense and the capital expense. Form1040ez Yearly assessment limit. Form1040ez The maximum amount you can deduct in any one year is the total of 10% of your deductible share of the cost as explained earlier, plus $500. Form1040ez If the amount you pay or incur is equal to or less than the maximum amount, you can deduct it in the year it is paid or incurred. Form1040ez If the amount you pay or incur is more, you can deduct in that year only 10% of your deductible share of the cost. Form1040ez You can deduct the remainder in equal amounts over the next 9 tax years. Form1040ez Your total conservation expense deduction for each year is also subject to the 25% of gross income from farming limit on the deduction, discussed later. Form1040ez Example 1. Form1040ez This year, the soil conservation district levies and you pay an assessment of $2,400 against your farm. Form1040ez Of the assessment, $1,500 is for digging drainage ditches. Form1040ez You can deduct this part as a soil or conservation expense as if you had paid it directly. Form1040ez The remaining $900 is for depreciable equipment to be used in the district's irrigation activities. Form1040ez The total amount assessed by the district against all its members for the depreciable equipment is $7,000. Form1040ez The total amount you can deduct for the depreciable equipment is limited to 10% of the total amount assessed by the district against all its members for depreciable equipment, or $700. Form1040ez The $200 excess ($900 − $700) is a capital expense you must add to the basis of your farm. Form1040ez To figure the maximum amount you can deduct for the depreciable equipment this year, multiply your deductible share of the total assessment ($700) by 10%. Form1040ez Add $500 to the result for a total of $570. Form1040ez Your deductible share, $700, is greater than the maximum amount deductible in one year, so you can deduct only $70 of the amount you paid or incurred for depreciable property this year (10% of $700). Form1040ez You can deduct the balance at the rate of $70 a year over the next 9 years. Form1040ez You add $70 to the $1,500 portion of the assessment for drainage ditches. Form1040ez You can deduct $1,570 of the $2,400 assessment as a soil and water conservation expense this year, subject to the 25% of gross income from farming limit on the deduction, discussed later. Form1040ez Example 2. Form1040ez Assume the same facts in Example 1 except that $1,850 of the $2,400 assessment is for digging drainage ditches and $550 is for depreciable equipment. Form1040ez The total amount assessed by the district against all its members for depreciable equipment is $5,500. Form1040ez The total amount you can deduct for the depreciable equipment is limited to 10% of this amount, or $550. Form1040ez The maximum amount you can deduct this year for the depreciable equipment is $555 (10% of your deductible share of the total assessment, $55, plus $500). Form1040ez Since your deductible share is less than the maximum amount deductible in one year, you can deduct the entire $550 this year. Form1040ez You can deduct the entire assessment, $2,400, as a soil and water conservation expense this year, subject to the 25% of gross income from farming limit on the deduction, discussed below. Form1040ez Sale or other disposal of land during 9-year period. Form1040ez If you dispose of the land during the 9-year period for deducting conservation expenses subject to the yearly limit, any amounts you have not yet deducted because of this limit are added to the basis of the property. Form1040ez Death of farmer during 9-year period. Form1040ez If a farmer dies during the 9-year period, any remaining amounts not yet deducted are deducted in the year of death. Form1040ez 25% Limit on Deduction The total deduction for conservation expenses in any tax year is limited to 25% of your gross income from farming for the year. Form1040ez Gross income from farming. Form1040ez Gross income from farming is the income you derive in the business of farming from the production of crops, fish, fruits, other agricultural products, or livestock. Form1040ez Gains from sales of draft, breeding, or dairy livestock are included. Form1040ez Gains from sales of assets such as farm machinery, or from the disposition of land, are not included. Form1040ez Carryover of deduction. Form1040ez If your deductible conservation expenses in any year are more than 25% of your gross income from farming for that year, you can carry the unused deduction over to later years. Form1040ez However, the deduction in any later year is limited to 25% of the gross income from farming for that year as well. Form1040ez Example. Form1040ez In 2012, you have gross income of $32,000 from two farms. Form1040ez During the year, you incurred $10,000 of deductible soil and water conservation expenses for one of the farms. Form1040ez However, your deduction is limited to 25% of $32,000, or $8,000. Form1040ez The $2,000 excess ($10,000 − $8,000) is carried over to 2013 and added to deductible soil and water conservation expenses made in that year. Form1040ez The total of the 2012 carryover plus 2013 expenses is deductible in 2013, subject to the limit of 25% of your gross income from farming in 2013. Form1040ez Any expenses over the limit in that year are carried to 2014 and later years. Form1040ez Net operating loss. Form1040ez The deduction for soil and water conservation expenses, after applying the 25% limit, is included when figuring a net operating loss (NOL) for the year. Form1040ez If the NOL is carried to another year, the soil and water conservation deduction included in the NOL is not subject to the 25% limit in the year to which it is carried. Form1040ez When to Deduct or Capitalize If you choose to deduct soil and water conservation expenses, you must deduct the total allowable amount on your tax return for the first year you pay or incur these expenses. Form1040ez If you do not choose to deduct the expenses, you must capitalize them. Form1040ez Change of method. Form1040ez If you want to change your method for the treatment of soil and water conservation expenses, or you want to treat the expenses for a particular project or a single farm in a different manner, you must get the approval of the IRS. Form1040ez To get this approval, submit a written request by the due date of your return for the first tax year you want the new method to apply. Form1040ez You or your authorized representative must sign the request. Form1040ez The request must include the following information. Form1040ez Your name and address. Form1040ez The first tax year the method or change of method is to apply. Form1040ez Whether the method or change of method applies to all your soil and water conservation expenses or only to those for a particular project or farm. Form1040ez If the method or change of method does not apply to all your expenses, identify the project or farm to which the expenses apply. Form1040ez The total expenses you paid or incurred in the first tax year the method or change of method is to apply. Form1040ez A statement that you will account separately in your books for the expenses to which this method or change of method relates. Form1040ez Send your request to the following address. Form1040ez Department of the Treasury Internal Revenue Service Center Cincinnati, OH 45999 For more information, see Change in Accounting Method in chapter 2. Form1040ez Sale of a Farm If you sell your farm, you cannot adjust the basis of the land at the time of the sale for any unused carryover of soil and water conservation expenses (except for deductions of assessments for depreciable property, discussed earlier). Form1040ez However, if you acquire another farm and return to the business of farming, you can start taking deductions again for the unused carryovers. Form1040ez Gain on sale of farmland. Form1040ez If you held the land 5 years or less before you sold it, gain on the sale of the land is treated as ordinary income up to the amount you previously deducted for soil and water conservation expenses. Form1040ez If you held the land less than 10 but more than 5 years, the gain is treated as ordinary income up to a specified percentage of the previous deductions. Form1040ez See Section 1252 property under Other Gains in chapter 9. Form1040ez Prev Up Next Home More Online Publications
About Tax Exempt Bonds
Tax Exempt Bonds (TEB) is a division of the Governmental Entities (GE) division of the Tax Exempt and Governmental Entities Division (TE/GE) of the Internal Revenue Service.
The mission of TEB is to administer Federal tax laws applicable to tax-advantaged bonds and to provide our customers with top quality service by applying tax laws with integrity and fairness.
Our Compliance Program Management (CPM) and Field Operation (FO) programs focus on providing participants in the tax-advantaged bond industry with quality service and assistance to members of the tax-advantaged bond community in understanding their tax responsibilities. TEB develops tailored education programs focused on tax-advantaged bond industry segments; monitors non-compliance trends to design pro-active education and outreach products; and designs and implements compliance programs and projects that foster voluntary resolution of infractions of the tax rules related to tax-advantaged bonds.
Rebecca L. Harrigal, Director
Under the direction of Rebecca L. Harrigal, TEB works closely with the Office of Associate Chief Counsel (TE/GE), other offices within the Internal Revenue Service, other regulatory agencies, state and local government officials, and others in the tax-advantaged bond community to encourage and achieve the highest degree of voluntary compliance with Federal tax laws.
Steven A. Chamberlin, CPM Manager
The Compliance and Program Management Program (formerly, Outreach, Planning, and Review), under the direction of Steven A. Chamberlin, is primarily responsible for the development and coordination of the Tax Exempt Bond Voluntary Compliance/Closing Agreement Program (TEB VCAP) as well as the development of ongoing outreach programs designed to effectively identify, provide guidance to, and address the needs of the various customer groups that comprise the tax-advantaged bond community. The CPM program also develops project initiatives; updates the Internal Revenue Manual (IRM) and Revenue Procedures; prepares taxpayer and employee education and training materials; handles general information requests and referrals; coordinates with the Office of Associate Chief Counsel to provide legal guidance; and performs program planning and evaluation functions.
Allyson Belsome, FO Manager
The Field Operations Program, under the direction of Allyson Belsome, is primarily responsible for identifying and correcting noncompliance with Federal tax laws applicable to tax-advantaged bonds. The FO office conducts examinations, with fairness and the highest level of integrity, at the issuer level. The goal of the program is to pro-actively assist issuers in their tax-advantaged bond compliance with the Federal tax laws. FO personnel throughout the country are active not only in conducting examinations but also in assisting with the delivery of outreach programs to the tax-advantaged bond community. FO concentrates its efforts on the many emerging issues and focus areas in the tax-advantaged bond community.
Voluntary Compliance Agreement Program
To promote voluntary compliance with the provisions of the Internal Revenue Code relating to tax-advantaged bonds, TEB expanded its voluntary closing agreement program (TEB VCAP). In expanding TEB VCAP, the IRS seeks to encourage issuers, conduit borrowers and other parties to bond transactions to exercise due diligence and to attempt to correct any issuance and post-issuance infractions of the applicable sections of the Internal Revenue Code and regulations. This expansion reflects the IRS's continuing policy of taxing bondholders only as a last resort and it's desire to resolve tax-advantaged bond infractions with other parties to the bond transactions.
Voluntary closing agreement requests from anonymous parties as well as requests on behalf of multiple issuers and issues are encouraged if a sufficient description of the appropriate facts and circumstances leading to the infraction are provided to the Service.
We welcome your interest in the CPM function and participation in the TEB VCAP program. We also welcome your suggestions about how we can improve the program and encourage up-front voluntary compliance. If you have any questions about the TEB VCAP or wish to discuss or submit a closing agreement request, please contact Steven A. Chamberlin, Manager, Compliance and Program Management by phone at (636) 255-1290 or FAX your inquiry to (636) 255-1447. You may also mail closing agreement requests to CPM at the following address:
Internal Revenue Service
TEB Room 128
1122 Town & Country Commons
Chesterfield, MO 63017-8293
It is TEB's highest priority to communicate effectively with the diverse membership of the tax-advantaged bond community. TEB looks forward to working in partnership with state and local government officials, regulatory agencies, national governmental, industry, and professional associations, as well as your state and local affiliates and members. Please let us know if you have any requests for technical assistance or if you would like a speaker or panelist for your meeting, workshop, seminar or conference. We would also welcome the opportunity to assign a staff person to coordinate with your task forces or subcommittees or provide information for your newsletters or similar publications. Please feel free to link any of our materials to your websites as well. We welcome your suggestions concerning the type of materials you would like to see on this website in the future and the type of newsletters or publications that would be useful to you.
We welcome your suggestions concerning how we can better serve our customers.
Page Last Reviewed or Updated: 22-Nov-2013
Form1040ez Part One - Fuel Taxes and Fuel Tax Credits and Refunds Chapter 1 defines the types of fuel, taxable events, and exemptions or exceptions to the fuel taxes. Form1040ez Chapter 2 provides information on, and definitions of, the nontaxable uses and explains how to make a claim. Form1040ez Table of Contents 1. Form1040ez Fuel TaxesDefinitions Information Returns Registration RequirementsAdditional information. Form1040ez Gasoline and Aviation GasolineTaxable Events Gasoline Blendstocks Diesel Fuel and KeroseneTaxable Events Dyed Diesel Fuel and Dyed Kerosene Alaska and Feedstocks Back-up Tax Diesel-Water Fuel Emulsion Kerosene for Use in AviationTaxable Events Liability For Tax Surtax on any liquid used in a fractional ownership program aircraft as fuel Certificate for Commercial Aviation and Exempt UsesExempt use. Form1040ez Reseller statement. Form1040ez Other Fuels (Including Alternative Fuels)Taxable Events Compressed Natural Gas (CNG)Taxable Events Fuels Used on Inland WaterwaysFishing vessels. Form1040ez Deep-draft ocean-going vessels. Form1040ez Passenger vessels. Form1040ez Ocean-going barges. Form1040ez State or local governments. Form1040ez Cellulosic or Second Generation Biofuel Not Used as Fuel Biodiesel Sold as But Not Used as Fuel 2. Form1040ez Fuel Tax Credits and RefundsGasoline 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. Form1040ez Providing information. Form1040ez Definitions of Nontaxable UsesCustom application of fertilizer and pesticide. Form1040ez Fuel used between airfield and farm. Form1040ez Fuel not used for farming. Form1040ez Vehicles not considered highway vehicles. Form1040ez 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 Prev Up Next Home More Online Publications