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Free tax return filing 2. Free tax return filing   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 return filing Providing information. Free tax return filing Definitions of Nontaxable UsesCustom application of fertilizer and pesticide. Free tax return filing Fuel used between airfield and farm. Free tax return filing Fuel not used for farming. Free tax return filing Vehicles not considered highway vehicles. Free tax return filing 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 return filing This chapter lists the nontaxable uses of each fuel and defines the nontaxable uses. Free tax return filing Information on the refund of second tax is included. Free tax return filing 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 return filing 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 return filing Exported taxable fuel. Free tax return filing   The claim rates for exported taxable fuel are listed on Schedule C (Form 720), Schedule 1 (Form 8849), and Form 4136. Free tax return filing Taxpayers making a claim for exported taxable fuel must include with their records proof of exportation. Free tax return filing 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 return filing Gasoline and Aviation Gasoline Ultimate Purchasers. Free tax return filing   The following are the uses of gasoline (defined earlier) for which a credit or refund may be allowable to an ultimate purchaser. Free tax return filing On a farm for farming purposes (credit only). Free tax return filing Off-highway business use. Free tax return filing Export. Free tax return filing In a boat engaged in commercial fishing. Free tax return filing In certain intercity and local buses. Free tax return filing In a school bus. Free tax return filing Exclusive use by a qualified blood collector organization. Free tax return filing In a highway vehicle owned by the United States that is not used on a highway. Free tax return filing Exclusive use by a nonprofit educational organization (see Sales by registered ultimate vendors and Credit Card Purchases, later). Free tax return filing 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 return filing In an aircraft or vehicle owned by an aircraft museum. Free tax return filing   The following are the uses of aviation gasoline for which a credit or refund may be allowable to an ultimate purchaser. Free tax return filing On a farm for farming purposes (credit only). Free tax return filing Export. Free tax return filing In foreign trade. Free tax return filing Certain helicopter and fixed-wing air ambulance uses. Free tax return filing In commercial aviation (other than foreign trade). Free tax return filing Exclusive use by a qualified blood collector organization. Free tax return filing Exclusive use by a nonprofit education organization (see Sales by registered ultimate vendors and Credit card purchases, later). Free tax return filing 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 return filing In an aircraft owned by an aircraft museum. Free tax return filing In military aircraft. Free tax return filing Claims by persons who paid the tax to the government. Free tax return filing   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 return filing See Filing Claims, later. Free tax return filing Sales by registered ultimate vendors. Free tax return filing   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 return filing A state or local government for its exclusive use (including essential government use by an Indian tribal government). Free tax return filing A nonprofit educational organization for its exclusive use. Free tax return filing   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 return filing A sample certificate is included as Model Certificate M in the Appendix. Free tax return filing The registered ultimate vendor must have the certificate at the time the credit or refund is claimed. Free tax return filing   The ultimate vendor must be registered by the IRS. Free tax return filing See Registration Requirements, earlier. Free tax return filing Credit card purchases. Free tax return filing   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 return filing   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 return filing How to make the claim. Free tax return filing   If the claim is made by the credit card issuer, see Schedule C  (Form 720) or Schedule 8 (Form 8849). Free tax return filing 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 return filing Ultimate purchasers. Free tax return filing   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 return filing On a farm for farming purposes. Free tax return filing Off-highway business use. Free tax return filing Export. Free tax return filing In a qualified local bus. Free tax return filing In a school bus. Free tax return filing Other than as a fuel in a propulsion engine of a diesel-powered highway vehicle (such as home heating oil). Free tax return filing Exclusive use by a qualified blood collector organization. Free tax return filing In a highway vehicle owned by the United States that is not used on a highway. Free tax return filing Exclusive use by a nonprofit educational organization (see Sales by Registered Ultimate Vendors and Credit Card Purchases, later). Free tax return filing 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 return filing In a vehicle owned by an aircraft museum. Free tax return filing As a fuel in a propulsion engine of a diesel-powered train. Free tax return filing 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 return filing 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 return filing Registered ultimate vendor (state use). Free tax return filing   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 return filing 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 return filing The ultimate vendor must be registered by the IRS. Free tax return filing See Registration Requirements, earlier. Free tax return filing Registered ultimate vendor (blocked pump). Free tax return filing   This is an ultimate vendor that sells undyed kerosene from a blocked pump. Free tax return filing   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 return filing Blocked pump. Free tax return filing   A blocked pump is a fuel pump that meets all the following requirements. Free tax return filing It is used to make retail sales of undyed kerosene for use by the buyer in any nontaxable use. Free tax return filing It is at a fixed location. Free tax return filing It is identified with a legible and conspicuous notice stating, “UNDYED UNTAXED KEROSENE, NONTAXABLE USE ONLY. Free tax return filing ” It meets either of the following conditions. Free tax return filing It cannot reasonably be used to dispense fuel directly into the fuel supply tank of a diesel-powered highway vehicle or train. Free tax return filing 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 return filing Registered ultimate vendor (certain intercity and local buses). Free tax return filing   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 return filing   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 return filing A sample waiver is included as Model Waiver N in the Appendix. Free tax return filing The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. Free tax return filing Credit Card Purchases. Free tax return filing   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 return filing   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 return filing 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 return filing The claim rate for nontaxable use of a diesel-water fuel emulsion taxed at $. Free tax return filing 198 per gallon is $. Free tax return filing 197 (if exported, the claim rate is $. Free tax return filing 198). Free tax return filing 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 return filing On a farm for farming purposes. Free tax return filing Off-highway business use. Free tax return filing Export. Free tax return filing In a qualified local bus. Free tax return filing In a school bus. Free tax return filing Other than as fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway use). Free tax return filing Exclusive use by a qualified blood collector organization. Free tax return filing In a highway vehicle owned by the United States that is not used on a highway. Free tax return filing Exclusive use by a nonprofit educational organization. Free tax return filing Exclusive use by a state, political subdivision of a state, or the District of Columbia. Free tax return filing In an aircraft or vehicle owned by an aircraft museum. Free tax return filing Blender claims. Free tax return filing   The claim rate for undyed diesel fuel taxed at $. Free tax return filing 244 and used to produce a diesel-water fuel emulsion is $. Free tax return filing 046 per gallon of diesel fuel so used. Free tax return filing The blender must be registered by the IRS in order to make the claim. Free tax return filing 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 return filing 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 return filing Kerosene for Use in Aviation Ultimate purchasers. Free tax return filing   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 return filing   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 return filing Generally, the ultimate purchaser is the aircraft operator. Free tax return filing   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 return filing On a farm for farming purposes. Free tax return filing Certain helicopter and fixed-wing aircraft uses. Free tax return filing Exclusive use by a qualified blood collector organization. Free tax return filing Exclusive use by a nonprofit educational organization. Free tax return filing In an aircraft owned by an aircraft museum. Free tax return filing In military aircraft. Free tax return filing Kerosene for use partly in commercial aviation and partly in nonexempt, noncommercial aviation. Free tax return filing   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 return filing 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 return filing   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 return filing For kerosene purchased with the certificate, used in commercial aviation, and taxed at $. Free tax return filing 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 return filing 025 per gallon part of the tax. Free tax return filing The ultimate vendor may make this claim. Free tax return filing The operator may make a claim for the $. Free tax return filing 175 tax per gallon of the kerosene, but cannot waive the right to make the claim for the $. Free tax return filing 175 tax per gallon. Free tax return filing Sales by Registered Ultimate Vendors Kerosene for use in commercial aviation or noncommercial aviation. Free tax return filing   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 return filing A sample waiver is included as Model Waiver L in the Appendix. Free tax return filing The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. Free tax return filing   Noncommercial aviation means any use of an aircraft not described as commercial aviation. Free tax return filing For the definition of commercial aviation, see Commercial aviation on page 11. Free tax return filing Kerosene for use in nonexempt, noncommercial aviation. Free tax return filing   Only the registered ultimate vendor may claim a credit or payment for sales of kerosene for use in nonexempt, noncommercial aviation. Free tax return filing The ultimate vendor must be registered by the IRS (activity letter UA) and have the required certificate from the ultimate purchaser. Free tax return filing A sample certificate is included as Model Certificate Q in the Appendix. Free tax return filing The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. Free tax return filing Kerosene for use in aviation by a state or local government. Free tax return filing   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 return filing 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 return filing The ultimate vendor must be registered by the IRS (activity letter UV) and have the required certificate from the ultimate purchaser. Free tax return filing A sample certificate is included as Model Certificate P in the Appendix. Free tax return filing The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. Free tax return filing Credit card purchases. Free tax return filing   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 return filing   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 return filing Other Fuels (Including Alternative Fuels) Credit or refund for nontaxable use of taxed Other Fuels may be allowable to an ultimate purchaser. Free tax return filing 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 return filing The following are the nontaxable uses of Other Fuels for which a credit or refund may be allowable to the ultimate purchaser. Free tax return filing On a farm for farming purposes. Free tax return filing Off-highway business use. Free tax return filing In a boat engaged in commercial fishing. Free tax return filing In certain intercity and local buses. Free tax return filing In a school bus. Free tax return filing In a qualified local bus. Free tax return filing Exclusive use by a qualified blood collector organization. Free tax return filing Exclusive use by a nonprofit educational organization. Free tax return filing Exclusive use by a state, political subdivision of a state, or the District of Columbia. Free tax return filing In an aircraft or vehicle owned by an aircraft museum. Free tax return filing Use in any boat operated by the United States for its exclusive use or any vessel of war of any foreign nation. Free tax return filing See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit, later. Free tax return filing 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 return filing This is in addition to all other taxes imposed on the sale or use of the fuel. Free tax return filing The section 4081(e) refund (discussed below) cannot be claimed. Free tax return filing 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 return filing No credit against any tax is allowed for this tax. Free tax return filing 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 return filing Conditions to allowance of refund. Free tax return filing   A claim for refund of the tax is allowed only if all the following conditions are met. Free tax return filing A tax on the fuel was paid to the government and not credited or refunded (the “first tax”). Free tax return filing 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 return filing The person that paid the second tax filed a timely claim for refund containing the information required (see Refund claim, later). Free tax return filing The person that paid the first tax has met the reporting requirements, discussed next. Free tax return filing Reporting requirements. Free tax return filing   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 return filing A model first taxpayer's report is shown in the Appendix as Model Certificate B. Free tax return filing The report must contain all information needed to complete the model. Free tax return filing   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 return filing 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 return filing Optional reporting. Free tax return filing   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 return filing 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 return filing Providing information. Free tax return filing   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 return filing If an optional report is filed, a copy should (but is not required to) be given to the buyer or owner. Free tax return filing   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 return filing 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 return filing A model statement of subsequent seller is shown in the Appendix as Model Certificate A. Free tax return filing The statement must contain all information necessary to complete the model. Free tax return filing   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 return filing Each buyer must be given a copy of the report. Free tax return filing Refund claim. Free tax return filing   You must have filed Form 720 and paid the second tax before you file for a refund of that tax. Free tax return filing You must make your claim for refund on Form 8849. Free tax return filing Complete Schedule 5 (Form 8849) and attach it to your Form 8849. Free tax return filing Do not include this claim with a claim under another tax provision. Free tax return filing 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 return filing You must submit the following information with your claim. Free tax return filing A copy of the first taxpayer's report (discussed earlier). Free tax return filing A copy of the statement of subsequent seller if the fuel was bought from someone other than the first taxpayer. Free tax return filing Definitions of Nontaxable Uses This section provides definitions of the terms used in Table 2-1 for nontaxable uses. Free tax return filing If applicable, the type of use number from Table 2-1 is indicated in each heading. Free tax return filing Type of use table. Free tax return filing   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 return filing For type of use 2, the mobile machinery parenthetical applies only to Form 8849 and Form 720. Free tax return filing Table 2-1. Free tax return filing Type of Use Table No. Free tax return filing 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 return filing 1). Free tax return filing   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 return filing Farm. Free tax return filing   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 return filing It also includes structures such as greenhouses used primarily for the raising of agricultural or horticultural commodities. Free tax return filing A fish farm is an area where fish are grown or raised — not merely caught or harvested. Free tax return filing Farming purposes. Free tax return filing   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 return filing To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. Free tax return filing To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. Free tax return filing To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. Free tax return filing To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. Free tax return filing For this use to qualify, you must have produced more than half the commodity so treated during the tax year. Free tax return filing Commodity means a single raw product. Free tax return filing For example, apples and peaches are two separate commodities. Free tax return filing 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 return filing , is incidental to your farming operations. Free tax return filing Your tree operations will be incidental only if they are minor in nature when compared to the total farming operations. Free tax return filing   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 return filing However, see Custom application of fertilizer and pesticide, next. Free tax return filing   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 return filing 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 return filing Custom application of fertilizer and pesticide. Free tax return filing   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 return filing Generally, the applicator is treated as having used the fuel on a farm for farming purposes. Free tax return filing For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. Free tax return filing 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 return filing Fuel used between airfield and farm. Free tax return filing   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 return filing Fuel not used for farming. Free tax return filing   Fuel is not used on a farm for farming purposes if it is used in any of the following ways. Free tax return filing 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 return filing For personal use, such as mowing the lawn. Free tax return filing In processing, packaging, freezing, or canning operations. Free tax return filing 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 return filing Off-highway business use (No. Free tax return filing 2). Free tax return filing   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 return filing The terms “highway vehicle,” “public highway,” and “registered” are defined below. Free tax return filing Do not consider any use in a boat as an off-highway business use. Free tax return filing   Off-highway business use includes fuels used in any of the following ways. Free tax return filing In stationary machines such as generators, compressors, power saws, and similar equipment. Free tax return filing For cleaning purposes. Free tax return filing In forklift trucks, bulldozers, and earthmovers. Free tax return filing   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 return filing Example. Free tax return filing Caroline owns a landscaping business. Free tax return filing She uses power lawn mowers and chain saws in her business. Free tax return filing The gasoline used in the power lawn mowers and chain saws qualifies as fuel used in an off-highway business use. Free tax return filing The gasoline used in her personal lawn mower at home does not qualify. Free tax return filing Highway vehicle. Free tax return filing   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 return filing 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 return filing 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 return filing A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). Free tax return filing A special kind of cargo, goods, supplies, or materials. Free tax return filing Some off-highway task unrelated to highway transportation, except as discussed next. Free tax return filing Vehicles not considered highway vehicles. Free tax return filing   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the credit or refund of fuel taxes. Free tax return filing Specially designed mobile machinery for nontransportation functions. Free tax return filing A self-propelled vehicle is not a highway vehicle if all the following apply. Free tax return filing 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 return filing 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 return filing 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 return filing The vehicle must have traveled less than 7,500 miles on public highways during the taxable year. Free tax return filing Vehicles specially designed for off-highway transportation. Free tax return filing 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 return filing 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 return filing It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. Free tax return filing Nontransportation trailers and semitrailers. Free tax return filing 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 return filing 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 return filing Public highway. Free tax return filing   A public highway includes any road in the United States that is not a private roadway. Free tax return filing This includes federal, state, county, and city roads and streets. Free tax return filing Registered. Free tax return filing   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 return filing Any highway vehicle operated under a dealer's tag, license, or permit is considered registered. Free tax return filing 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 return filing Dual use of propulsion motor. Free tax return filing   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 return filing It does not matter if the special equipment is mounted on the vehicle. Free tax return filing Example. Free tax return filing 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 return filing The fuel used in the motor to run the mixer is not off-highway business use. Free tax return filing Use in separate motor. Free tax return filing   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 return filing 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 return filing You may make a reasonable estimate based on your operating experience and supported by your records. Free tax return filing   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 return filing Add to this amount the fuel consumed while idling or warming up the motor before propelling the vehicle. Free tax return filing 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 return filing Example. Free tax return filing Hazel owns a refrigerated truck. Free tax return filing It has a separate motor for the refrigeration unit. Free tax return filing The same tank supplies both motors. Free tax return filing Using the truck's hubometer, Hazel figures that 90% of the fuel was used to propel the truck. Free tax return filing Therefore, 10% of the fuel is used in an off-highway business use. Free tax return filing Fuel lost or destroyed. Free tax return filing   You cannot treat fuel lost or destroyed through spillage, fire, or other casualty as fuel used in an off-highway business use. Free tax return filing Export (No. Free tax return filing 3). Free tax return filing   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 return filing Fuel is not exported if it is in the fuel supply tank of a vehicle or aircraft. Free tax return filing In a boat engaged in commercial fishing (No. Free tax return filing 4). Free tax return filing   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 return filing They include boats used in both fresh and salt water fishing. Free tax return filing They do not include boats used for both sport fishing and commercial fishing on the same trip. Free tax return filing In certain intercity and local buses (No. Free tax return filing 5). Free tax return filing   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 return filing The bus must be engaged in one of the following activities. Free tax return filing Scheduled transportation along regular routes. Free tax return filing Nonscheduled operations if the seating capacity of the bus is at least 20 adults, not including the driver. Free tax return filing Vans and similar vehicles used for van-pooling or taxi service do not qualify. Free tax return filing Available to the general public. Free tax return filing   This means you offer service to more than a limited number of persons or organizations. Free tax return filing 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 return filing A bus does not qualify when its operator uses it to provide exclusive services to only one person, group, or organization. Free tax return filing Also, intercity bus transportation does not include transporting students and employees of schools or intercity transportation in a qualified local bus. Free tax return filing In a qualified local bus (No. Free tax return filing 6). Free tax return filing   In a qualified local bus means fuel used in a bus meeting all the following requirements. Free tax return filing It is engaged in furnishing (for compensation) intracity passenger land transportation available to the general public. Free tax return filing It operates along scheduled, regular routes. Free tax return filing It has a seating capacity of at least 20 adults (excluding the driver). Free tax return filing 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 return filing Intracity passenger land transportation. Free tax return filing   This is the land transportation of passengers between points located within the same metropolitan area. Free tax return filing It includes transportation along routes that cross state, city, or county boundaries if the routes remain within the metropolitan area. Free tax return filing Under contract. Free tax return filing   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 return filing More than a nominal subsidy. Free tax return filing   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 return filing 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 return filing In a school bus (No. Free tax return filing 7). Free tax return filing   In a school bus means fuel used in a bus engaged in the transportation of students or employees of schools. Free tax return filing 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 return filing For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. Free tax return filing 8). Free tax return filing   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 return filing In foreign trade (No. Free tax return filing 9). Free tax return filing   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 return filing The term trade includes the transportation of persons or property for hire and the making of the necessary preparations for such transportation. Free tax return filing 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 return filing Certain helicopter and fixed-wing aircraft uses (No. Free tax return filing 10). Free tax return filing   Includes: Certain helicopter uses. Free tax return filing   Certain helicopter uses means fuel used by a helicopter for any of the following purposes. Free tax return filing Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. Free tax return filing Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Free tax return filing Providing emergency medical transportation. Free tax return filing   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 return filing For item (1), treat each flight segment as a separate flight. Free tax return filing Fixed-wing aircraft uses. Free tax return filing   Fixed-wing aircraft uses means fuel used by a fixed-wing aircraft for any of the following purposes. Free tax return filing Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Free tax return filing Providing emergency medical transportation. Free tax return filing The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. Free tax return filing 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 return filing Exclusive use by a qualified blood collector organization (No. Free tax return filing 11). Free tax return filing   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 return filing Qualified blood collector organization. Free tax return filing   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 return filing In a highway vehicle owned by the United States that is not used on a highway (No. Free tax return filing 12). Free tax return filing   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 return filing This use applies whether or not the vehicle is registered or required to be registered for highway use. Free tax return filing Exclusive use by a nonprofit educational organization (No. Free tax return filing 13). Free tax return filing   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 return filing It has a regular faculty and curriculum. Free tax return filing It has a regularly enrolled body of students who attend the place where the instruction normally occurs. Free tax return filing   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 return filing Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. Free tax return filing 14). Free tax return filing   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 return filing A state or local government is any state, any political subdivision thereof, or the District of Columbia. Free tax return filing 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 return filing 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 return filing In an aircraft or vehicle owned by an aircraft museum (No. Free tax return filing 15). Free tax return filing   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 return filing It is exempt from income tax as an organization described in section 501(c)(3). Free tax return filing It is operated as a museum under a state (or District of Columbia) charter. Free tax return filing 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 return filing   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 return filing In military aircraft (No. Free tax return filing 16). Free tax return filing   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 return filing In commercial aviation (other than foreign trade). Free tax return filing   See Commercial aviation, earlier, for the definition. Free tax return filing Use in a train. Free tax return filing   Use in a train means fuel used in the propulsion engine of equipment or machinery that rides on rails. Free tax return filing This includes use in a locomotive, work train, switching engine, and track maintenance machine. Free tax return filing 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 return filing 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 return filing Biodiesel or renewable diesel mixture credit claimant. Free tax return filing   Claimant produced a biodiesel mixture by mixing biodiesel with diesel fuel. Free tax return filing Claimant produced a renewable diesel mixture by mixing renewable diesel with liquid fuel (other than renewable diesel). Free tax return filing   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 return filing The credit is based on the gallons of biodiesel or renewable diesel in the mixture. Free tax return filing 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 return filing Claim requirements. Free tax return filing   See the Instructions for Form 720 for the biodiesel or renewable diesel mixture claim requirements. Free tax return filing Alternative fuel credit claimant. Free tax return filing   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 return filing Carbon capture requirement. Free tax return filing   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 return filing Alternative fuel credit. Free tax return filing   The registered alternative fueler is the person eligible to make the claim. Free tax return filing 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 return filing An alternative fueler includes a person who sells for use or uses an alternative fuel in aviation. Free tax return filing Alternative fuel mixture credit claimant. Free tax return filing   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 return filing The credit is based on the gallons of alternative fuel in the mixture. Free tax return filing An alternative fuel mixture is a mixture of alternative fuel and section 4081 taxable fuel (gasoline, diesel fuel, or kerosene). Free tax return filing Registration. Free tax return filing   You must be registered by the IRS to be eligible to claim the section 6426 fuel credit. Free tax return filing See Registration Requirements in chapter 1. Free tax return filing Credits for fuel provide incentive for United States production. Free tax return filing   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 return filing The United States includes any possession of the United States. Free tax return filing Credit for fuels derived from paper or pulp production. Free tax return filing   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 return filing 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 return filing 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 return filing See Notice 2005-4 and the Instructions for Form 720 for more information. Free tax return filing Also see Notice 2013-26 on page 984 of I. Free tax return filing R. Free tax return filing B. Free tax return filing 2013-18 at www. Free tax return filing irs. Free tax return filing gov/pub/irs-irbs/irb13-18. Free tax return filing pdf; and see chapter 2, later. Free tax return filing Coordination with income tax credit. Free tax return filing   Only one credit may be taken for any amount of biodiesel or renewable diesel. Free tax return filing 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 return filing   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 return filing Any excess credit may claimed on Schedule C (Form 720), Schedule 3 (Form 8849), or Form 4136. Free tax return filing   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 return filing   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 return filing Filing Claims This section tells you how to make a claim for a credit or refund of excise taxes on fuels. Free tax return filing This section also covers recordkeeping requirements and when to include the credit or refund in your income. Free tax return filing 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 return filing In some cases, you will have to attach additional information. Free tax return filing You need to keep records that support your claim for a credit or refund. Free tax return filing 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 return filing Ultimate purchaser. Free tax return filing   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 return filing If you are an ultimate purchaser, you must keep the following records. Free tax return filing The number of gallons purchased and used during the period covered by your claim. Free tax return filing The dates of the purchases. Free tax return filing The names and addresses of suppliers and amounts purchased from each in the period covered by your claim. Free tax return filing The nontaxable use for which you used the fuel. Free tax return filing The number of gallons used for each nontaxable use. Free tax return filing It is important that your records show separately the number of gallons used for each nontaxable use that qualifies as a claim. Free tax return filing If the fuel is exported, you must have proof of exportation. Free tax return filing   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 return filing Exceptions. Free tax return filing    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 return filing However, see Claims by credit card issuers, later, for an exception. Free tax return filing The ultimate purchaser may not claim a credit or refund as follows. Free tax return filing 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 return filing A new certificate is required each year or when any information in the current certificate expires. Free tax return filing 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 return filing A new waiver is required each year or when any information in the current waiver expires. Free tax return filing 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 return filing A new waiver is required each year or when any information in the current waiver expires. Free tax return filing 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 return filing A new certificate is required each year or when any information in the current certificate expires. Free tax return filing Registered ultimate vendor. Free tax return filing   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 return filing If you are a registered ultimate vendor, you must keep certain information pertaining to the sale of the fuel. Free tax return filing   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 return filing You are required to have a valid certificate or waiver in your possession in order to make the claim. Free tax return filing   In addition, you must have a registration number that has not been revoked or suspended. Free tax return filing See Form 637. Free tax return filing State use. Free tax return filing   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 return filing 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 return filing The name and taxpayer identification number of each person (government unit) that bought the fuel. Free tax return filing The number of gallons sold to each person. Free tax return filing An unexpired certificate from the buyer. Free tax return filing See Model Certificate P in the Appendix. Free tax return filing 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 return filing Nonprofit educational organization and state use. Free tax return filing   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 return filing 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 return filing The name and taxpayer identification number of each person (nonprofit educational organization or government unit) that bought the fuel. Free tax return filing The number of gallons sold to each person. Free tax return filing An unexpired certificate from the buyer. Free tax return filing See Model Certificate M in the Appendix. Free tax return filing  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 return filing Blocked pump. Free tax return filing   To make a claim as an ultimate vendor (blocked pump), you must have a UP registration number. Free tax return filing 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 return filing The date of each sale. Free tax return filing The name and address of the buyer. Free tax return filing The number of gallons sold to that buyer. Free tax return filing Certain intercity and local bus use. Free tax return filing   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 return filing You must keep the following information. Free tax return filing The date of each sale. Free tax return filing The name and address of the buyer. Free tax return filing The number of gallons sold to the buyer. Free tax return filing A copy of the waiver signed by the buyer at the time the credit or payment is claimed. Free tax return filing See Model Waiver N in the Appendix. Free tax return filing Kerosene for use in commercial aviation or noncommercial aviation. Free tax return filing   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 return filing See Kerosene for use in aviation, earlier, for a list of nontaxable uses. Free tax return filing You must keep the following information. Free tax return filing The date of each sale. Free tax return filing The name and address of the buyer. Free tax return filing The number of gallons sold to the buyer. Free tax return filing A copy of the waiver signed by the buyer at the time the credit or payment is claimed. Free tax return filing See Model Waiver L in the Appendix. Free tax return filing Kerosene for use in nonexempt, noncommercial aviation. Free tax return filing   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 return filing You must keep the following information. Free tax return filing The date of each sale. Free tax return filing The name and address of the buyer. Free tax return filing The number of gallons sold to the buyer. Free tax return filing A copy of the certificate signed by the buyer at the time the credit or payment is claimed. Free tax return filing See Model Certificate Q in the Appendix. Free tax return filing Claims by credit card issuers. Free tax return filing   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 return filing 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 return filing   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 return filing 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 return filing   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 return filing A state is not allowed to make a claim for these fuels. Free tax return filing 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 return filing   The claim from the credit card issuer must contain the following information as it applies to the fuel covered in the claim. Free tax return filing The total number of gallons. Free tax return filing Its registration number. Free tax return filing 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 return filing 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 return filing 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 return filing Taxpayer identification number. Free tax return filing   To file a claim, you must have a taxpayer identification number. Free tax return filing 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 return filing   If you normally file only a U. Free tax return filing S. Free tax return filing individual income tax return (such as Form 1040 or 1040NR), use your SSN or ITIN. Free tax return filing You get an SSN by filing Form SS-5, Application for a Social Security Card, with the Social Security Administration. Free tax return filing To get an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. Free tax return filing   If you operate a business, use your EIN. Free tax return filing If you do not have an EIN, you may apply for one online. Free tax return filing Go to the IRS website at irs. Free tax return filing gov/businesses/small and click on the “Employer ID Numbers (EINs)” link. Free tax return filing 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 return filing Claiming A Refund Generally, you may claim a refund of excise taxes on Form 8849. Free tax return filing Complete and attach to Form 8849 the appropriate Form 8849 schedules. Free tax return filing The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. Free tax return filing If you file Form 720, you can use the Schedule C (Form 720) for your refund claims for the quarter. Free tax return filing See the Instructions for Form 720. Free tax return filing 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 return filing 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 return filing 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 return filing 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 return filing Only one claim may be made for any particular amount of alternative fuel. Free tax return filing 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 return filing See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2, earlier. Free tax return filing 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 return filing If you meet certain requirements (discussed earlier), you may be able to make a claim during the year. Free tax return filing Credit only. Free tax return filing   You can claim the following taxes only as a credit on Form 4136. Free tax return filing Tax on fuels used for nontaxable uses if the total for your tax year is less than $750. Free tax return filing Tax on fuel you did not include in any claim for refund previously filed for any quarter of your tax year. Free tax return filing Tax on fuel you used in mobile machinery (off-highway business use) that traveled less than 7,500 miles on public highways. Free tax return filing 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 return filing When to file. Free tax return filing   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 return filing 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 return filing 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 return filing How to claim a credit. Free tax return filing   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, or farmers' cooperative association. Free tax return filing Individuals. Free tax return filing   You claim the credit on the “Credits from” line of Form 1040. Free tax return filing Also check box b on that line. Free tax return filing If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. Free tax return filing Partnerships. Free tax return filing   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 return filing , showing each partner's share of the number of gallons of each fuel sold or used for a non
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Rhode Island Department of the Attorney General

Website: Rhode Island Department of the Attorney General

Address: Rhode Island Department of the Attorney General

Consumer Protection Unit

150 S. Main St.
Providence, RI 02903

Phone Number: 401-274-4400

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Business Regulation

Website: Department of Business Regulation

Address: Department of Business Regulation
Division of Banking
1511 Pontiac Ave.
Bldg. 68-2
Cranston, RI 02920

Phone Number: 401-462-9500

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Business Regulation

Website: Department of Business Regulation

Address: Department of Business Regulation
Insurance Division
1511 Pontiac Ave.
Bldg. 69-2
Cranston, RI 02920

Phone Number: 401-462-9520

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Business Regulation

Website: Department of Business Regulation

Address: Department of Business Regulation
Securities Division
1511 Pontiac Ave.
Cranston, RI 02920

Phone Number: 401-462-9527

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Utilities Commission

Website: Public Utilities Commission

Address: Public Utilities Commission
Consumer Section
89 Jefferson Blvd.
Warwick, RI 02888

Phone Number: 401-780-9700

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The Free Tax Return Filing

Free tax return filing Publication 535 - Introductory Material Table of Contents IntroductionOrdering forms and publications. Free tax return filing Tax questions. Free tax return filing Future Developments What's New for 2013 What's New for 2014 Reminders Introduction This publication discusses common business expenses and explains what is and is not deductible. Free tax return filing The general rules for deducting business expenses are discussed in the opening chapter. Free tax return filing The chapters that follow cover specific expenses and list other publications and forms you may need. Free tax return filing Comments and suggestions. Free tax return filing   We welcome your comments about this publication and your suggestions for future editions. Free tax return filing   You can send your comments to: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. Free tax return filing NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free tax return filing Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free tax return filing   You can send us comments from www. Free tax return filing irs. Free tax return filing gov/formspubs/. Free tax return filing Click on “More Information” and then on “Give us feedback. Free tax return filing ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax publications. Free tax return filing Ordering forms and publications. Free tax return filing   Visit www. Free tax return filing irs. Free tax return filing gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Free tax return filing Internal Revenue Service 1201 N. Free tax return filing Mitsubishi Motorway Bloomington, IL 61705-6613 We cannot answer tax questions sent to either the “Comments and suggestions” or “Ordering forms and publications” address. Free tax return filing Tax questions. Free tax return filing   If you have a tax-related question, please go to Help With Tax Questions on IRS. Free tax return filing gov. Free tax return filing If you've looked around our site and still didn't find the answer to your general tax question, please call our toll-free tax assistance line at 1-800-829-1040 for individual tax questions or 1-800-829-4933 for business tax questions. Free tax return filing Future Developments For the latest information about developments related to Publication 535, such as legislation enacted after it was published, go to www. Free tax return filing irs. Free tax return filing gov/pub535. Free tax return filing What's New for 2013 The following items highlight some changes in the tax law for 2013. Free tax return filing Optional safe harbor method to determine the business use of a home deduction. Free tax return filing  Beginning in 2013, you can use the optional safe harbor method to determine the deduction for the business use of your home. Free tax return filing For more information, see chapter 1. Free tax return filing Standard mileage rate. Free tax return filing  Beginning in 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56. Free tax return filing 5 cents per mile. Free tax return filing For more information, see chapter 11. Free tax return filing Additional Medicare Tax. Free tax return filing  Beginning in 2013, a 0. Free tax return filing 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er) with dependent child. Free tax return filing Medicare wages and self-employment income are combined to determine if your income exceeds the threshold. Free tax return filing RRTA compensation should be separately compared to the threshold. Free tax return filing For more information, see chapter 5 or visit www. Free tax return filing irs. Free tax return filing gov and enter the following words in the search box: Additional Medicare Tax. Free tax return filing Retiree drug subsidy. Free tax return filing  Beginning in 2013, sponsors of certain qualified retiree prescription drug plans must account for the subsidy received by reducing the amount of qualified retiree prescription drug plans expense by the subsidy received (taking into account the taxpayer's accounting method). Free tax return filing For more information, visit www. Free tax return filing irs. Free tax return filing gov and enter the following words in the search box: Retiree drug subsidy. Free tax return filing What's New for 2014 The following item highlights a change in the tax law for 2014. Free tax return filing Standard mileage rate. Free tax return filing  Beginning in 2014, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56 cents per mile. Free tax return filing Film and television productions costs. Free tax return filing  The election to expense film and television production costs does not apply to productions that begin in 2014. Free tax return filing For more information, see chapter 7. Free tax return filing Reminders The following reminders and other items may help you file your tax return. Free tax return filing IRS e-file (Electronic Filing) You can file your tax returns electronically using an IRS e-file option. Free tax return filing The benefits of IRS e-file include faster refunds, increased accuracy, and acknowledgment of IRS receipt of your return. Free tax return filing You can use one of the following IRS e-file options. Free tax return filing Use an authorized IRS e-file provider. Free tax return filing Use a personal computer. Free tax return filing Visit a Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site. Free tax return filing For details on these fast filing methods, see your income tax package. Free tax return filing Form 1099 MISC. Free tax return filing  File Form 1099-MISC, Miscellaneous Income, for each person to whom you have paid during the year in the course of your trade or business at least $600 in rents, services (including parts and materials), prizes and awards, other income payments, medical and health care payments, and crop insurance proceeds. Free tax return filing See the Instructions for Form 1099-MISC for more information and additional reporting requirements. Free tax return filing Photographs of missing children. Free tax return filing  The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children. Free tax return filing Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free tax return filing You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) (24-hours a day, 7 days a week) if you recognize a child. Free tax return filing Prev  Up  Next   Home   More Online Publications