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Free Tax Filing Online State And Federal

Free tax filing online state and federal Publication 536 - Additional Material Prev  Up  Next   Home   More Online Publications

Topic 352 - Which Form – 1040, 1040A or 1040EZ?

The three forms used for filing individual federal income tax returns are Form 1040EZ (PDF), Form 1040A (PDF), and Form 1040 (PDF).

Form 1040EZ is the simplest form to fill out. You may use Form 1040EZ if you meet all the following conditions:

  1. Your filing status is single or married filing jointly
  2. You claim no dependents
  3. You, and your spouse if filing a joint return, were under age 65 on January 1, 2014, and not blind at the end of 2013
  4. You have only wages, salaries, tips, taxable scholarship and fellowship grants, unemployment compensation, or Alaska Permanent Fund dividends, and your taxable interest was not over $1,500
  5. Your taxable income is less than $100,000
  6. Your earned tips, if any, are included in boxes 5 and 7 of your Form W-2
  7. You do not owe any household employment taxes on wages you paid to a household employee
  8. You are not a debtor in a Chapter 11 bankruptcy case filed after October 16, 2005
  9. You do not claim any adjustments to income, such as a deduction for IRA contributions, a student loan interest deduction, an educator expenses deduction, or a tuition and fees deduction
  10. You do not claim any credits other than the earned income credit

If you file Form 1040EZ, you cannot itemize deductions or claim any adjustments to income or tax credits (other than the earned income credit).

Form 1040EZ Links

References:

Form 1040EZ Instructions (PDF)

Return Preparation and Filing Options

If you cannot use Form 1040EZ, you may be able to use Form 1040A if:

  1. Your income is only from wages, salaries, tips, taxable scholarships and fellowship grants, interest, or ordinary dividends, capital gain distributions, pensions, annuities, IRAs, unemployment compensation, taxable social security or railroad retirement benefits, and Alaska Permanent Fund dividends
  2. Your taxable income is less than $100,000
  3. You do not itemize deductions
  4. You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option
  5. Your taxes are only from the Tax Table, the alternative minimum tax, recapture of an education credit, Form 8615 (PDF) or the Qualified Dividends and Capital Gain Tax Worksheet
  6. Your only adjustments to income are the IRA deduction, the student loan interest deduction, the educator expenses deduction, the tuition and fees deduction, and
  7. The only credits you are claiming are the credit for child and dependent care expenses, the earned income credit, the credit for the elderly or the disabled, education credits, the child tax credit, the additional child tax credit, or the retirement savings contribution credit

You can also use Form 1040A if you received dependent care benefits.

Form 1040A Links

References:

Form 1040A Instructions (PDF)

Return Preparation and Filing Options

Often used Schedules:

Form 1040A or 1040, Schedule B (PDF) - Interest and Ordinary Dividends

Form 1040A or 1040, Schedule R (PDF) - Credit for the Elderly or the Disabled

Form 1040A or 1040, Schedule EIC (PDF) - Earned Income Credit

Form 1040A or 1040, Schedule 8812 (PDF) - Child Tax Credit

Often used Forms:

Form 8917 (PDF) - Tuition and Fees Deduction

Form 2441 (PDF) - Child and Dependent Care Expenses

Form 8863 (PDF) - Education Credits (American Opportunity and Lifetime Learning Credits)

Form 8888 (PDF) - Allocation of Refund (Including Savings Bond Purchases)

Finally, you must use Form 1040 under certain circumstances, such as:

  1. Your taxable income is $100,000 or more
  2. You have certain types of income such as unreported tips; certain nontaxable distributions; self-employment earnings; or income received as a partner, a shareholder in an "S" Corporation, or a beneficiary of an estate or trust
  3. You itemize deductions or claim certain tax credits or adjustments to income, or
  4. You owe household employment taxes

A complete list of conditions outlining when Form 1040 must be used is in the Form 1040A Instructions (PDF).

Form 1040 Links

References:

Form 1040 Instructions (PDF)

1040 Central

Return Preparation and Filing Options

Often used Schedules:

Form 1040, Schedule A (PDF) - Itemized Deductions

Form 1040A or 1040, Schedule B (PDF) - Interest and Ordinary Dividends

Form 1040, Schedule C (PDF) - Profit or Loss From Business (Sole Proprietorship)

Form 1040, Schedule C-EZ (PDF) - Net Profit From Business

Form 1040, Schedule D (PDF) - Capital Gains and Losses

Form 1040, Schedule E (PDF) - Supplemental Income and Loss

Form 1040A or 1040, Schedule EIC (PDF) - Earned Income Credit

Form 1040A or 1040, Schedule 8812 (PDF) - Child Tax Credit

Form 1040A or 1040, Schedule R (PDF) - Credit for the Elderly or the Disabled

Often used Forms:

Form 8917 (PDF) - Tuition and Fees Deduction

Form 2441 (PDF) - Child and Dependent Care Expenses

Form 8863 (PDF) - Education Credits (American Opportunity and Lifetime Learning Credits)

Form 8888 (PDF) - Allocation of Refund (Including Savings Bond Purchases)

Form 8949 (PDF) - Sales and Other Dispositions of Capital Assets

If you were a nonresident alien during the tax year and you were married to a U.S. citizen or resident alien, you may use any one of these three forms, based on your circumstances, only if you elect to file a joint return with your spouse. Other nonresident aliens may have to file Form 1040NR (PDF) or Form 1040NR-EZ (PDF). For more information on resident and nonresident aliens, refer to Topic 851 and Publication 519, U.S. Tax Guide for Aliens.

Page Last Reviewed or Updated: December 12, 2013

The Free Tax Filing Online State And Federal

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