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Free Online 2012 Tax Return

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Free Online 2012 Tax Return

Free online 2012 tax return 30. Free online 2012 tax return   How To Figure Your Tax Table of Contents Introduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return Introduction After you have figured your income and deductions as explained in Parts One through Five, your next step is to figure your tax. Free online 2012 tax return This chapter discusses: The general steps you take to figure your tax, An additional tax you may have to pay called the alternative minimum tax (AMT), and The conditions you must meet if you want the IRS to figure your tax. Free online 2012 tax return Figuring Your Tax Your income tax is based on your taxable income. Free online 2012 tax return After you figure your income tax and AMT, if any, subtract your tax credits and add any other taxes you may owe. Free online 2012 tax return The result is your total tax. Free online 2012 tax return Compare your total tax with your total payments to determine whether you are entitled to a refund or if you must make a payment. Free online 2012 tax return This section provides a general outline of how to figure your tax. Free online 2012 tax return You can find step-by-step directions in the Instructions for Forms 1040EZ, 1040A, and 1040. Free online 2012 tax return If you are unsure of which tax form you should file, see Which Form Should I Use? in chapter 1. Free online 2012 tax return Tax. Free online 2012 tax return   Most taxpayers use either the Tax Table or the Tax Computation Worksheet to figure their income tax. Free online 2012 tax return However, there are special methods if your income includes any of the following items. Free online 2012 tax return A net capital gain. Free online 2012 tax return (See chapter 16. Free online 2012 tax return ) Qualified dividends taxed at the same rates as a net capital gain. Free online 2012 tax return (See chapters 8 and 16. Free online 2012 tax return ) Lump-sum distributions. Free online 2012 tax return (See chapter 10. Free online 2012 tax return ) Farming or fishing income. Free online 2012 tax return (See Schedule J (Form 1040), Income Averaging for Farmers and Fishermen. Free online 2012 tax return ) Unearned income over $2,000 for certain children. Free online 2012 tax return (See chapter 31. Free online 2012 tax return ) Parents' election to report child's interest and dividends. Free online 2012 tax return (See chapter 31. Free online 2012 tax return ) Foreign earned income exclusion or the housing exclusion. Free online 2012 tax return (See Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion, and the Foreign Earned Income Tax Worksheet in the Form 1040 instructions. Free online 2012 tax return ) Credits. Free online 2012 tax return   After you figure your income tax and any AMT (discussed later), determine if you are eligible for any tax credits. Free online 2012 tax return Eligibility information for these tax credits is discussed in chapters 32 through 37 and your form instructions. Free online 2012 tax return The following table lists the credits you may be able to subtract from your tax and shows where you can find more information on each credit. Free online 2012 tax return CREDITS For information on: See  chapter: Adoption 37 Alternative motor vehicle 37 Alternative fuel vehicle refueling  property 37 Child and dependent care 32 Child tax 34 Credit to holders of tax credit  bonds 37 Education 35 Elderly or disabled 33 Electric vehicle 37 Foreign tax 37 Mortgage interest 37 Prior year minimum tax 37 Residential energy 37 Retirement savings contributions 37   Some credits (such as the earned income credit) are not listed because they are treated as payments. Free online 2012 tax return See Payments , later. Free online 2012 tax return   There are other credits that are not discussed in this publication. Free online 2012 tax return These include the following credits. Free online 2012 tax return General business credit, which is made up of several separate business-related credits. Free online 2012 tax return These generally are reported on Form 3800, General Business Credit, and are discussed in chapter 4 of Publication 334, Tax Guide for Small Business. Free online 2012 tax return Renewable electricity, refined coal, and Indian coal production credit for electricity and refined coal produced at facilities placed in service after October 22, 2004 (after October 2, 2008, for electricity produced from marine and hydrokinetic renewables), and Indian coal produced at facilities placed in service after August 8, 2005. Free online 2012 tax return See Form 8835, Part II. Free online 2012 tax return Work opportunity credit. Free online 2012 tax return See Form 5884. Free online 2012 tax return Credit for employer social security and Medicare taxes paid on certain employee tips. Free online 2012 tax return See Form 8846. Free online 2012 tax return Other taxes. Free online 2012 tax return   After you subtract your tax credits, determine whether there are any other taxes you must pay. Free online 2012 tax return This chapter does not explain these other taxes. Free online 2012 tax return You can find that information in other chapters of this publication and your form instructions. Free online 2012 tax return See the following table for other taxes you may need to add to your income tax. Free online 2012 tax return OTHER TAXES For information on: See  chapter: Additional taxes on qualified retirement plans and IRAs 10, 17 Household employment taxes 32 Recapture of an education credit 35 Social security and Medicare tax on wages 5 Social security and Medicare tax on tips 6 Uncollected social security and Medicare tax on tips 6   You also may have to pay AMT (discussed later in this chapter). Free online 2012 tax return   There are other taxes that are not discussed in this publication. Free online 2012 tax return These include the following items. Free online 2012 tax return Self-employment tax. Free online 2012 tax return You must figure this tax if either of the following applies to you (or your spouse if you file a joint return). Free online 2012 tax return Your net earnings from self-employment from other than church employee income were $400 or more. Free online 2012 tax return The term “net earnings from self-employment” may include certain nonemployee compensation and other amounts reported to you on Form 1099-MISC, Miscellaneous Income. Free online 2012 tax return If you received a Form 1099-MISC, see the Instructions for Recipient on the back. Free online 2012 tax return Also see the Instructions for Schedule SE (Form 1040), Self-Employment Tax; and Publication 334, Tax Guide for Small Business. Free online 2012 tax return You had church employee income of $108. Free online 2012 tax return 28 or more. Free online 2012 tax return Additional Medicare Tax. Free online 2012 tax return Beginning in 2013, you may be subject to a 0. Free online 2012 tax return 9% Additional Medicare Tax that applies to Medicare wages, Railroad Retirement Act compensation, and self-employment income over a threshold based on your filing status. Free online 2012 tax return For more information, see the Instructions for Form 1040, line 60 and Form 8959. Free online 2012 tax return Net Investment Income Tax (NIIT). Free online 2012 tax return Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Free online 2012 tax return NIIT is a 3. Free online 2012 tax return 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Free online 2012 tax return For more information, see the Instructions for Form 1040, line 60 and Form 8960. Free online 2012 tax return Recapture taxes. Free online 2012 tax return You may have to pay these taxes if you previously claimed an investment credit, a low-income housing credit, a new markets credit, a qualified plug-in electric drive motor vehicle credit, an alternative motor vehicle credit, a credit for employer-provided child care facilities, an Indian employment credit, or other credits listed in the instructions for Form 1040, line 60. Free online 2012 tax return For more information, see the instructions for Form 1040, line 60. Free online 2012 tax return Section 72(m)(5) excess benefits tax. Free online 2012 tax return If you are (or were) a 5% owner of a business and you received a distribution that exceeds the benefits provided for you under the qualified pension or annuity plan formula, you may have to pay this additional tax. Free online 2012 tax return See Tax on Excess Benefits in chapter 4 of Publication 560, Retirement Plans for Small Business. Free online 2012 tax return Uncollected social security and Medicare tax on group-term life insurance. Free online 2012 tax return If your former employer provides you with more than $50,000 of group-term life insurance coverage, you must pay the employee part of social security and Medicare taxes on those premiums. Free online 2012 tax return The amount should be shown in box 12 of your Form W-2 with codes M and N. Free online 2012 tax return Tax on golden parachute payments. Free online 2012 tax return This tax applies if you received an “excess parachute payment” (EPP) due to a change in a corporation's ownership or control. Free online 2012 tax return The amount should be shown in box 12 of your Form W-2 with code K. Free online 2012 tax return See the instructions for Form 1040, line 60. Free online 2012 tax return Tax on accumulation distribution of trusts. Free online 2012 tax return This applies if you are the beneficiary of a trust that accumulated its income instead of distributing it currently. Free online 2012 tax return See Form 4970 and its instructions. Free online 2012 tax return Additional tax on HSAs or MSAs. Free online 2012 tax return If amounts contributed to, or distributed from, your health savings account or medical savings account do not meet the rules for these accounts, you may have to pay additional taxes. Free online 2012 tax return See Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans; Form 8853, Archer MSAs and Long-Term Care Insurance Contracts; Form 8889, Health Savings Accounts (HSAs); and Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts. Free online 2012 tax return Additional tax on Coverdell ESAs. Free online 2012 tax return This applies if amounts contributed to, or distributed from, your Coverdell ESA do not meet the rules for these accounts. Free online 2012 tax return See Publication 970, Tax Benefits for Education, and Form 5329. Free online 2012 tax return Additional tax on qualified tuition programs. Free online 2012 tax return This applies to amounts distributed from qualified tuition programs that do not meet the rules for these accounts. Free online 2012 tax return See Publication 970 and Form 5329. Free online 2012 tax return Excise tax on insider stock compensation from an expatriated corporation. Free online 2012 tax return You may owe a 15% excise tax on the value of nonstatutory stock options and certain other stock-based compensation held by you or a member of your family from an expatriated corporation or its expanded affiliated group in which you were an officer, director, or more-than-10% owner. Free online 2012 tax return For more information, see the instructions for Form 1040, line 60. Free online 2012 tax return Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet certain requirements. Free online 2012 tax return This income should be shown in Form W-2, box 12, with code Z, or in Form 1099-MISC, box 15b. Free online 2012 tax return For more information, see the instructions for Form 1040, line 60. Free online 2012 tax return Interest on the tax due on installment income from the sale of certain residential lots and timeshares. Free online 2012 tax return For more information, see the instructions for Form 1040, line 60. Free online 2012 tax return Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. Free online 2012 tax return For more information, see the instructions for Form 1040, line 60. Free online 2012 tax return Repayment of first-time homebuyer credit. Free online 2012 tax return For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. Free online 2012 tax return Also see the instructions for Form 1040, line 59b. Free online 2012 tax return Payments. Free online 2012 tax return   After you determine your total tax, figure the total payments you have already made for the year. Free online 2012 tax return Include credits that are treated as payments. Free online 2012 tax return This chapter does not explain these payments and credits. Free online 2012 tax return You can find that information in other chapters of this publication and your form instructions. Free online 2012 tax return See the following table for amounts you can include in your total payments. Free online 2012 tax return PAYMENTS For information on: See  chapter: Child tax credit (additional) 34 Earned income credit 36 Estimated tax paid 4 Excess social security   and RRTA tax withheld 37 Federal income tax withheld 4 Health coverage tax credit 37 Credit for tax on   undistributed capital gain 37 Tax paid with extension 1   Another credit that is treated as a payment is the credit for federal excise tax paid on fuels. Free online 2012 tax return This credit is for persons who have a nontaxable use of certain fuels, such as diesel fuel and kerosene. Free online 2012 tax return It is claimed on Form 1040, line 70. Free online 2012 tax return See Form 4136, Credit for Federal Tax Paid on Fuels. Free online 2012 tax return Refund or balance due. Free online 2012 tax return   To determine whether you are entitled to a refund or whether you must make a payment, compare your total payments with your total tax. Free online 2012 tax return If you are entitled to a refund, see your form instructions for information on having it directly deposited into one or more of your accounts, or to purchase U. Free online 2012 tax return S. Free online 2012 tax return savings bonds instead of receiving a paper check. Free online 2012 tax return Alternative Minimum Tax (AMT) This section briefly discusses an additional tax you may have to pay. Free online 2012 tax return The tax law gives special treatment to some kinds of income and allows special deductions and credits for some kinds of expenses. Free online 2012 tax return Taxpayers who benefit from this special treatment may have to pay at least a minimum amount of tax through an additional tax called AMT. Free online 2012 tax return You may have to pay the AMT if your taxable income for regular tax purposes, combined with certain adjustments and tax preference items, is more than a certain amount. Free online 2012 tax return See Form 6251, Alternative Minimum Tax — Individuals. Free online 2012 tax return Adjustments and tax preference items. Free online 2012 tax return   The more common adjustments and tax preference items include: Addition of personal exemptions, Addition of the standard deduction (if claimed), Addition of itemized deductions claimed for state and local taxes, certain interest, most miscellaneous deductions, and part of medical expenses, Subtraction of any refund of state and local taxes included in gross income, Changes to accelerated depreciation of certain property, Difference between gain or loss on the sale of property reported for regular tax purposes and AMT purposes, Addition of certain income from incentive stock options, Change in certain passive activity loss deductions, Addition of certain depletion that is more than the adjusted basis of the property, Addition of part of the deduction for certain intangible drilling costs, and Addition of tax-exempt interest on certain private activity bonds. Free online 2012 tax return More information. Free online 2012 tax return   For more information about the AMT, see the instructions for Form 6251. Free online 2012 tax return Tax Figured by IRS If you file by April 15, 2014, you can have the IRS figure your tax for you on Form 1040EZ, Form 1040A, or Form 1040. Free online 2012 tax return If the IRS figures your tax and you paid too much, you will receive a refund. Free online 2012 tax return If you did not pay enough, you will receive a bill for the balance. Free online 2012 tax return To avoid interest or the penalty for late payment, you must pay the bill within 30 days of the date of the bill or by the due date for your return, whichever is later. Free online 2012 tax return The IRS can also figure the credit for the elderly or the disabled and the earned income credit for you. Free online 2012 tax return When the IRS cannot figure your tax. Free online 2012 tax return   The IRS cannot figure your tax for you if any of the following apply. Free online 2012 tax return You want your refund directly deposited into your accounts. Free online 2012 tax return You want any part of your refund applied to your 2014 estimated tax. Free online 2012 tax return You had income for the year from sources other than wages, salaries, tips, interest, dividends, taxable social security benefits, unemployment compensation, IRA distributions, pensions, and annuities. Free online 2012 tax return Your taxable income is $100,000 or more. Free online 2012 tax return You itemize deductions. Free online 2012 tax return You file any of the following forms. Free online 2012 tax return Form 2555, Foreign Earned Income. Free online 2012 tax return Form 2555-EZ, Foreign Earned Income Exclusion. Free online 2012 tax return Form 4137, Social Security and Medicare Tax on Unreported Tip Income. Free online 2012 tax return Form 4970, Tax on Accumulation Distribution of Trusts. Free online 2012 tax return Form 4972, Tax on Lump-Sum Distributions. Free online 2012 tax return Form 6198, At-Risk Limitations. Free online 2012 tax return Form 6251, Alternative Minimum Tax—Individuals. Free online 2012 tax return Form 8606, Nondeductible IRAs. Free online 2012 tax return Form 8615, Tax for Certain Children Who Have Unearned Income. Free online 2012 tax return Form 8814, Parents' Election To Report Child's Interest and Dividends. Free online 2012 tax return Form 8839, Qualified Adoption Expenses. Free online 2012 tax return Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. Free online 2012 tax return Form 8889, Health Savings Accounts (HSAs). Free online 2012 tax return Form 8919, Uncollected Social Security and Medicare Tax on Wages. Free online 2012 tax return Filing the Return After you complete the line entries for the tax form you are filing, fill in your name and address. Free online 2012 tax return Enter your social security number in the space provided. Free online 2012 tax return If you are married, enter the social security numbers of you and your spouse even if you file separately. Free online 2012 tax return Sign and date your return and enter your occupation(s). Free online 2012 tax return If you are filing a joint return, both you and your spouse must sign it. Free online 2012 tax return Enter your daytime phone number in the space provided. Free online 2012 tax return This may help speed the processing of your return if we have a question that can be answered over the phone. Free online 2012 tax return If you are filing a joint return, you may enter either your or your spouse's daytime phone number. Free online 2012 tax return If you want to allow a friend, family member, or any other person you choose to discuss your 2013 tax return with the IRS, check the “Yes” box in the “Third party designee” area on your return. Free online 2012 tax return Also enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN). Free online 2012 tax return If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. Free online 2012 tax return Fill in and attach any schedules and forms asked for on the lines you completed to your paper return. Free online 2012 tax return Attach a copy of each of your Forms W-2 to your paper return. Free online 2012 tax return Also attach to your paper return any Form 1099-R you received that has withholding tax in box 4. Free online 2012 tax return Mail your return to the Internal Revenue Service Center for the area where you live. Free online 2012 tax return A list of Service Center addresses is in the instructions for your tax return. Free online 2012 tax return Form 1040EZ Line Entries Read lines 1 through 8b and fill in the lines that apply to you. Free online 2012 tax return Do not complete lines 9 through 12. Free online 2012 tax return If you are filing a joint return, use the space to the left of line 6 to separately show your taxable income and your spouse's taxable income. Free online 2012 tax return Payments. Free online 2012 tax return   Enter any federal income tax withheld on line 7. Free online 2012 tax return Federal income tax withheld is shown on Form W-2, box 2, or Form 1099, box 4. Free online 2012 tax return Earned income credit. Free online 2012 tax return   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Free online 2012 tax return Enter “EIC” in the space to the left of line 8a. Free online 2012 tax return Enter the nontaxable combat pay you elect to include in earned income on line 8b. Free online 2012 tax return   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862, Information To Claim Earned Income Credit After Disallowance, with your return. Free online 2012 tax return For details, see the Form 1040EZ Instructions. Free online 2012 tax return Form 1040A Line Entries Read lines 1 through 27 and fill in the lines that apply to you. Free online 2012 tax return If you are filing a joint return, use the space to the left of the entry space for line 27 to separately show your taxable income and your spouse's taxable income. Free online 2012 tax return Do not complete line 28. Free online 2012 tax return Complete lines 29 through 33 and 36 through 40 if they apply to you. Free online 2012 tax return However, do not fill in lines 30 and 38a if you want the IRS to figure the credits shown on those lines. Free online 2012 tax return Also, enter any write-in information that applies to you in the space to the left of line 41. Free online 2012 tax return Do not complete lines 34, 35, and 42 through 46. Free online 2012 tax return Payments. Free online 2012 tax return   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 36. Free online 2012 tax return Enter any estimated tax payments you made on line 37. Free online 2012 tax return Credit for child and dependent care expenses. Free online 2012 tax return   If you can take this credit, as discussed in chapter 32, complete Form 2441, Child and Dependent Care Expenses, and attach it to your return. Free online 2012 tax return Enter the amount of the credit on line 29. Free online 2012 tax return The IRS will not figure this credit. Free online 2012 tax return Credit for the elderly or the disabled. Free online 2012 tax return   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. Free online 2012 tax return Enter “CFE” in the space to the left of line 30 and attach Schedule R (Form 1040A or 1040), Credit for the Elderly or the Disabled, to your paper return. Free online 2012 tax return On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. Free online 2012 tax return Complete Part II and Part III, lines 11 and 13, if they apply. Free online 2012 tax return Earned income credit. Free online 2012 tax return   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Free online 2012 tax return Enter “EIC” to the left of the entry space for line 38a. Free online 2012 tax return Enter the nontaxable combat pay you elect to include in earned income on line 38b. Free online 2012 tax return    If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. Free online 2012 tax return If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. Free online 2012 tax return   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. Free online 2012 tax return For details, see the Form 1040A Instructions. Free online 2012 tax return Form 1040 Line Entries Read lines 1 through 43 and fill in the lines that apply to you. Free online 2012 tax return Do not complete line 44. Free online 2012 tax return If you are filing a joint return, use the space under the words “Adjusted Gross Income” on the front of your return to separately show your taxable income and your spouse's taxable income. Free online 2012 tax return Read lines 45 through 71. Free online 2012 tax return Fill in the lines that apply to you, but do not fill in lines 54, 61, and 72. Free online 2012 tax return Also, do not complete line 55 and lines 73 through 77. Free online 2012 tax return Do not fill in line 53, box “c,” if you are completing Schedule R (Form 1040A or 1040), or line 64a if you want the IRS to figure the credits shown on those lines. Free online 2012 tax return Payments. Free online 2012 tax return   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 62. Free online 2012 tax return Enter any estimated tax payments you made on line 63. Free online 2012 tax return Credit for child and dependent care expenses. Free online 2012 tax return   If you can take this credit, as discussed in chapter 32, complete Form 2441 and attach it to your paper return. Free online 2012 tax return Enter the amount of the credit on line 48. Free online 2012 tax return The IRS will not figure this credit. Free online 2012 tax return Credit for the elderly or the disabled. Free online 2012 tax return   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. Free online 2012 tax return Enter “CFE” on the line next to line 53, check box “c,” and attach Schedule R (Form 1040A or 1040) to your paper return. Free online 2012 tax return On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. Free online 2012 tax return Complete Part II and Part III, lines 11 and 13, if they apply. Free online 2012 tax return Earned income credit. Free online 2012 tax return   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Free online 2012 tax return Enter “EIC” on the dotted line next to Form 1040, line 64a. Free online 2012 tax return Enter the nontaxable combat pay you elect to include in earned income on line 64b. Free online 2012 tax return   If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. Free online 2012 tax return If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. Free online 2012 tax return   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. Free online 2012 tax return For details, see the Form 1040 Instructions. Free online 2012 tax return Prev  Up  Next   Home   More Online Publications
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Understanding Your CP01A Notice

This notice tells you about the Identity Protection Personal Identification Number (IP PIN) we sent you.


What you need to do

  • Forms 1040, 1040A, 1040EZ and 1040 PR/SS
    Be sure to enter your IP PIN in the correct place when you file your 2013 federal tax return:
    • Electronic Returns (Caution: see new joint filing rules below)
      • Your tax software or practitioner will tell you when and where to enter the IP PIN.
      • If you can’t find where to enter your IP PIN, search within your software on Identity Protection PIN or IP PIN or contact the software provider’s help desk. Due to software variations, the IRS doesn't know the location of the IP PIN within each package.
    • Paper Returns
      • Enter your IP PIN in the gray box marked “Identity Protection PIN” to the right of “Spouse’s signature and occupation”.
  • Amended Returns, Extensions and Installment Agreements
    An IP PIN is not required to file:
    • Form 1040X, Amended U.S. Individual Income Tax Return ,
    • Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, or
    • Form 433-D, Installment Agreement

If you are filing a joint return

  • Electronic Returns
    • Each taxpayer who receives an IP PIN must enter it on their tax return when filing as the primary (first SSN on the tax form) or secondary taxpayer.
      • If only one taxpayer receives an IP PIN, you must enter it with the taxpayer’s SSN to whom it belongs.
      • If both taxpayers receive an IP PIN, both taxpayers must enter the IP PIN that goes with their SSN.
  • Paper Returns
    • Only the primary taxpayer should enter their IP PIN on the tax return. The secondary taxpayer must not enter their IP PIN even if they received one
    • Note: The secondary taxpayer’s IP PIN still provides protection by preventing the fraudulent use of your SSN as the primary or secondary SSN on an e-filed return or as the primary SSN on a paper return

Important things to remember about your IP PIN

  • Store this letter with your tax records
  • A new IP PIN is assigned to you each year
  • The latest IP PIN assigned to you is your IP PIN of record and you should destroy all prior IP PINs securely
  • Do not reveal your IP PIN to anyone other than your tax preparer. Reveal it only when you are ready to sign and submit your federal income tax return
  • Use your IP PIN on your 2013 federal income tax return
    • Electronic Returns: We will reject your return if you fail to use your IP PIN.
    • Paper Returns: A significant delay processing your return and any refund you may be due will occur if you fail to use the primary taxpayer’s IP PIN.
  • Your IP PIN is not used on your state income tax return

Use on prior year returns

You must use your latest IP PIN on any delinquent 2012 or 2011 Forms 1040. 1040A, 1040EZ or 1040PR/SS returns you may file in calendar year 2014.


If you misplaced your IP PIN

Visit the Lost or Misplaced IP PINs page for instructions on how to recover your original IP PIN or request a replacement.


Answers to Common Questions

We have complete answers to questions you might have about the IP PIN process on our Frequently Asked Questions about the IP PIN page.

Page Last Reviewed or Updated: 19-Feb-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Free Online 2012 Tax Return

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