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Free Tax 2007

Tax Exemptions For StudentsFile A 1040ez OnlineHow To File 2010 Tax ReturnHow To Do An Amended Tax ReturnAmending Tax ReturnsIrs Form 1040ez1040ez Form PrintableEstimated Tax Payments 1040esH And R Block TaxesTurbo Tax For MilitaryMississippi State Tax Return Forms 2012How To File An Amended Tax Return For 2013Can I Amend My 2013 Tax Return1040 Tax FormsFiling An Amendment To TaxesTurbo Tax Ez FormForm 1040ezFree Federal Tax Filing 2011Form 1040ez 2012 InstructionsFile 2012 Taxes Late FreeTax Forms 2011 IrsH And R Block MilitaryH&r Block BasicHow To File An Amended Tax Return 2011State Tax For FreeHow To File An Amendment On TaxesFree Tax AmendmentIncome Tax Return 2013Where To File Tax Return 2012Free State Tax Filing 2014TaxVita Tax Locations 2012Free File TaxesEz Tax FormFree State Tax Return FormsAmendment Tax Return FormH And R Block Free FileDoes A Student Have To File TaxesFree State Federal Tax FilingFree File 2012 Tax Return

Free Tax 2007

Free tax 2007 Index A Additional Medicare Tax, Reminders, Reporting sick pay on Form W-2. Free tax 2007 Agents, reporting, Agents Agricultural workers, H-2A agricultural workers. Free tax 2007 Alternative methods of withholding, 9. Free tax 2007 Alternative Methods for Figuring Withholding Annuity payments, 8. Free tax 2007 Pensions and Annuities Assistance (see Tax help) Awards, employee achievement, Employee Achievement Awards B Back pay, Back Pay Below-market rate loans, Interest-Free and Below-Market-Interest-Rate Loans C Comments on publication, Comments and suggestions. Free tax 2007 Common paymaster, Common Paymaster Common-law employees, Common-Law Employees Common-law rules, Common-Law Rules Corporate officers, Common-Law Employees D Deferred compensation plans, nonqualified, Nonqualified Deferred Compensation Plans Direct sellers, Direct sellers. Free tax 2007 Director of corporation, Common-Law Employees E Electronic Form W-2, Reminders Employee achievement awards, Employee Achievement Awards Employee or contractor Attorney, Attorney Automobile industry, Automobile Industry Building industry, Building and Construction Industry Computer industry, Computer Industry Salesperson, Salesperson Taxicab driver, Taxicab Driver Trucking industry, Trucking Industry Employee's taxes paid by employer, Employee's Portion of Taxes Paid by Employer Employees Common-law rules, Common-Law Rules Industry examples, Industry Examples Statutory, Statutory Employees Employees defined, 1. Free tax 2007 Who Are Employees? Employees misclassification, Misclassification of Employees Excessive termination payments (golden parachute), Golden Parachute Payments Exempt organizations, 3. Free tax 2007 Employees of Exempt Organizations F Fellowship payments, Scholarship and Fellowship Payments Form W-2, electronic filing, Reminders G Golden parachute, Golden Parachute Payments I Idle time, Withholding for Idle Time Independent contractors, Independent Contractors Indian gaming profits, 10. Free tax 2007 Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members Interest-free loans, Interest-Free and Below-Market-Interest-Rate Loans International social security agreements, International Social Security Agreements L Leased employees, Leased employees. Free tax 2007 Leave sharing plans, Leave Sharing Plans Loans, interest-free or below-market rate, Interest-Free and Below-Market-Interest-Rate Loans M Ministers, Ministers. Free tax 2007 Misclassification of employees, Misclassification of Employees N Nonqualified plans, Nonqualified Deferred Compensation Plans O Officer of corporation, Common-Law Employees Outplacement services, Outplacement Services P Pension payments, 8. Free tax 2007 Pensions and Annuities Publications (see Tax help) R Real estate agents, Licensed real estate agents. Free tax 2007 Religious exemptions, 4. Free tax 2007 Religious Exemptions and Special Rules for Ministers Reporting agents, Agents S Scholarship payments, Scholarship and Fellowship Payments Sick pay, 6. Free tax 2007 Sick Pay Reporting SIMPLE retirement plans, SIMPLE Retirement Plans Simplified employee pension, Contributions to a Simplified Employee Pension (SEP) Statutory employees, Statutory Employees Statutory nonemployees, Statutory Nonemployees Suggestions for publication, Comments and suggestions. Free tax 2007 Supplemental unemployment benefits, Supplemental Unemployment Benefits T Tax help, How To Get Tax Help Tax-exempt organizations, 3. Free tax 2007 Employees of Exempt Organizations Tax-sheltered annuities, Tax-Sheltered Annuities Technical service specialists, Technical service specialists. Free tax 2007 Third-party sick pay, Sick Pay Paid by Third Party , Third-party sick pay recap Forms W-2 and W-3. Free tax 2007 TTY/TDD information, How To Get Tax Help W Withholding Alternative methods, 9. Free tax 2007 Alternative Methods for Figuring Withholding Idle time payments, Withholding for Idle Time Indian gaming profits, 10. Free tax 2007 Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members Pensions and annuities, Federal Income Tax Withholding Sick pay, Income Tax Withholding on Sick Pay Prev  Up     Home   More Online Publications
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Halloween

On Halloween—October 31—many American children dress up in funny or scary costumes and go "trick or treating" by knocking on doors in their neighborhood. The neighbors are expected to respond by giving them candy or other small gifts. Children and adults also might celebrate Halloween with costume parties.


Halloween Safety

  • Child Pedestrian Safety on Halloween
    Children are four times more likely to be in fatal pedestrian accidents on Halloween than on any other night of the year.
  • Decorative Contact Lenses – How to Buy Them Safely
    Decorative contact lenses are prescription devices that should only be purchased from authorized distributors. Using over-the-counter lenses could lead to eye damage or even blindness. Learn how to buy and use decorative contact lenses safely.
  • Halloween Food Safety
    Party food safety advice from the manager of the USDA Meat and Poultry Hotline.
  • Halloween Food Safety Tips
    Steps to help your children have a safe Halloween, and tips for Halloween parties, from the U.S. Food and Drug Administration.
  • Halloween Health and Safety Tips
    Tips to help make the festivities fun and safe for trick-or-treaters and party guests.
  • Halloween Safety Tips
    Stay safe this Halloween with safety tips from the U.S. Consumer Product Safety Commission. (PDF)
  • Makeup Safety
    Help keep your fun from leaving you with a rash, swollen eyelids, or other grief.
  • Reduce Halloween Candy Overload
    Do you want to stop children from eating too much candy this Halloween? The U.S. Department of Health and Human Services offers tips—like giving out stickers, toys, or bubbles instead of candy, and trading a toy or extra allowance for your children's candy.
  • Stay Safe and Healthy This Halloween
    Ideas for safe costumes, healthy treats, safe trick-or-treating, and staying active this Halloween, from the Centers for Disease Control and Prevention.

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Halloween Facts and Fun

  • Halloween Around the World
    Festivals commemorating the dead can be found in many cultures. Learn more from the National Endowment for the Humanities.
  • Halloween at the White House
    Photos of White House Halloween festivities from years past.
  • Halloween by the Numbers
    How many millions of pounds of pumpkins are produced each year in the U.S.? And how many pounds of candy does an American eat annually? The U.S. Census Department knows.
  • Halloween Capital of the World
    Did you know that Halloween has a capital? Find out where, from the Library of Congress.

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Especially for Kids

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History of Halloween

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Halloween Recipes

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The Free Tax 2007

Free tax 2007 14. Free tax 2007   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 tax 2007 Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). Free tax 2007 Custom application of fertilizer and pesticide. Free tax 2007 Fuel not used for farming. Free tax 2007 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 tax 2007 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 tax 2007 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 tax 2007 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 tax 2007 The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. Free tax 2007 Use on a farm for farming purposes. Free tax 2007 Off-highway business use. Free tax 2007 Uses other than as a fuel in a propulsion engine, such as home use. Free tax 2007 Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. Free tax 2007 See Publication 510, Excise Taxes, for more information. Free tax 2007 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 tax 2007 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 tax 2007 See Table 14-1 for a list of available fuel tax credits and refunds. Free tax 2007 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 tax 2007 Farm. Free tax 2007   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 tax 2007 It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. Free tax 2007 A fish farm is an area where fish are grown or raised and not merely caught or harvested. Free tax 2007 Table 14-1. Free tax 2007 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 tax 2007 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 tax 2007 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 tax 2007 See Reg. Free tax 2007 48. Free tax 2007 6427-10 (b)(1) for the definition of a blocked pump. Free tax 2007 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. Free tax 2007 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 tax 2007 Farming purposes. Free tax 2007   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 tax 2007 To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. Free tax 2007 To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. Free tax 2007 To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. Free tax 2007 To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. Free tax 2007 For this use to qualify, you must have produced more than half the commodity so treated during the tax year. Free tax 2007 The more-than-one-half test applies separately to each commodity. Free tax 2007 Commodity means a single raw product. Free tax 2007 For example, apples and peaches are two separate commodities. Free tax 2007 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 tax 2007 Your tree operations are incidental only if they are minor in nature when compared to the total farming operations. Free tax 2007   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 tax 2007 Therefore, you can still claim the credit or refund for the fuel so used. Free tax 2007 However, see Custom application of fertilizer and pesticide, later. Free tax 2007 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 tax 2007 Buyer of fuel, including undyed diesel fuel or undyed kerosene. Free tax 2007   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 tax 2007 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 tax 2007 Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). Free tax 2007   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 tax 2007 However, see Custom application of fertilizer and pesticide, next. Free tax 2007 Also see Dyed Diesel Fuel and Dyed Kerosene, later. Free tax 2007 Example. Free tax 2007 Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. Free tax 2007 Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. Free tax 2007 In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. Free tax 2007 Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. Free tax 2007 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 tax 2007 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 tax 2007 In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. Free tax 2007 Custom application of fertilizer and pesticide. Free tax 2007   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. Free tax 2007 Generally, the applicator is treated as having used the fuel on a farm for farming purposes. Free tax 2007 For applicators using highway vehicles, only the fuel used on the farm is exempt. Free tax 2007 Fuel used traveling on the highway to and from the farm is taxable. Free tax 2007 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 tax 2007 For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. Free tax 2007 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 tax 2007 A sample waiver is included as Model Waiver L in the appendix of Publication 510. Free tax 2007 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 tax 2007 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 tax 2007 However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. Free tax 2007 Fuel not used for farming. Free tax 2007   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. Free tax 2007 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 tax 2007 For personal use, such as lawn mowing. Free tax 2007 In processing, packaging, freezing, or canning operations. Free tax 2007 In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. Free tax 2007 All-terrain vehicles (ATVs). Free tax 2007   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 tax 2007 Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. Free tax 2007 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 tax 2007 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 tax 2007 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 tax 2007 Excise tax applies to the fuel used by the truck on the highways. Free tax 2007 In this situation, undyed (taxed) fuel should be purchased for the truck. Free tax 2007 You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. Free tax 2007 You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. Free tax 2007 Penalty. Free tax 2007   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 tax 2007 The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. Free tax 2007 After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. Free tax 2007 For more information on this penalty, see Publication 510. Free tax 2007 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 tax 2007 Off-highway business use. Free tax 2007   This is any use of fuel in a trade or business or in an income-producing activity. Free tax 2007 The use must not be in a highway vehicle registered or required to be registered for use on public highways. Free tax 2007 Off-highway business use generally does not include any use in a recreational motorboat. Free tax 2007 Examples. Free tax 2007   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. Free tax 2007 In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. Free tax 2007   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. Free tax 2007 For more information, see Publication 510. Free tax 2007 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 tax 2007 This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. Free tax 2007 Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. Free tax 2007 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 tax 2007 The basic rules for claiming credits and refunds are listed in Table 14-2 . Free tax 2007 Table 14-2. Free tax 2007 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 tax 2007   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 tax 2007 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 tax 2007 You do not have to use any special form, but the records should establish the following information. Free tax 2007 The total number of gallons bought and used during the period covered by your claim. Free tax 2007 The dates of the purchases. Free tax 2007 The names and addresses of suppliers and amounts bought from each during the period covered by your claim. Free tax 2007 The nontaxable use for which you used the fuel. Free tax 2007 The number of gallons used for each nontaxable use. Free tax 2007 It is important that your records separately show the number of gallons used for each nontaxable use that qualifies as a claim. Free tax 2007 For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. Free tax 2007 Credit or refund. Free tax 2007   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 tax 2007 If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. Free tax 2007 Credit only. Free tax 2007   You can claim the following taxes only as a credit on your income tax return. Free tax 2007 Tax on gasoline and aviation gasoline you used on a farm for farming purposes. Free tax 2007 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 tax 2007 Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year. Free tax 2007 Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. Free tax 2007 Do not claim a credit for any excise tax for which you have filed a refund claim. Free tax 2007 How to claim a credit. Free tax 2007   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, trust, or farmers' cooperative association. Free tax 2007 Individuals. Free tax 2007   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. Free tax 2007 If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. Free tax 2007 Partnership. Free tax 2007   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 tax 2007 , 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 tax 2007 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 tax 2007 An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. Free tax 2007 S. Free tax 2007 Return of Income for Electing Large Partnerships. Free tax 2007 Other entities. Free tax 2007   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. Free tax 2007 When to claim a credit. Free tax 2007   You can claim a fuel tax credit on your income tax return for the year you used the fuel. Free tax 2007 You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. Free tax 2007 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 tax 2007 Claiming a Refund Generally, you may claim a refund of excise taxes on Form 8849. Free tax 2007 Complete and attach to Form 8849 the appropriate Form 8849 schedule(s). Free tax 2007 The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. Free tax 2007 If you file Form 720, you can use its Schedule C for your refund claims for the quarter. Free tax 2007 See the Instructions for Form 720. Free tax 2007 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 tax 2007 You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. Free tax 2007 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 tax 2007 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 tax 2007 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 tax 2007 Only one claim can be filed for a quarter. Free tax 2007 You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. Free tax 2007 You must claim a credit on your income tax return for the tax. Free tax 2007 How to file a quarterly claim. Free tax 2007   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. Free tax 2007 Send it to the address shown in the instructions. Free tax 2007 If you file Form 720, you can use its Schedule C for your refund claims. Free tax 2007 See the Instructions for Form 720. Free tax 2007 When to file a quarterly claim. Free tax 2007   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. Free tax 2007 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 tax 2007    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 tax 2007 001 per gallon is generally not subject to credit or refund. Free tax 2007 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 tax 2007 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 tax 2007 Cash method. Free tax 2007   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 tax 2007 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 tax 2007 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 tax 2007 Example. Free tax 2007 Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. Free tax 2007 On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. Free tax 2007 Then, on Form 4136, she claimed the $110 as a credit. Free tax 2007 Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. Free tax 2007 Accrual method. Free tax 2007   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 tax 2007 It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. Free tax 2007 Example. Free tax 2007 Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. Free tax 2007 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 tax 2007 On Form 4136, Patty claims the $155 as a credit. Free tax 2007 She reports the $155 as other income on line 8b of her 2012 Schedule F. Free tax 2007 Prev  Up  Next   Home   More Online Publications