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H And R Block Login

H and r block login Publication 505 - Introductory Material Table of Contents IntroductionNonresident aliens. H and r block login Ordering forms and publications. H and r block login Tax questions. H and r block login What's New for 2014 Reminders Introduction The federal income tax is a pay-as-you-go tax. H and r block login You must pay the tax as you earn or receive income during the year. H and r block login There are two ways to pay as you go. H and r block login Withholding. H and r block login If you are an employee, your employer probably withholds income tax from your pay. H and r block login In addition, tax may be withheld from certain other income, such as pensions, bonuses, commissions, and gambling winnings. H and r block login The amount withheld is paid to the Internal Revenue Service (IRS) in your name. H and r block login Estimated tax. H and r block login If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. H and r block login People who are in business for themselves generally will have to pay their tax this way. H and r block login You may have to pay estimated tax if you receive income such as dividends, interest, capital gains, rents, and royalties. H and r block login Estimated tax is used to pay not only income tax, but other taxes such as self-employment tax and alternative minimum tax. H and r block login This publication explains both of these methods. H and r block login It also explains how to take credit on your return for the tax that was withheld and for your estimated tax payments. H and r block login If you did not pay enough tax during the year, either through withholding or by making estimated tax payments, you may have to pay a penalty. H and r block login Generally, the IRS can figure this penalty for you. H and r block login This underpayment penalty, and the exceptions to it, are discussed in chapter 4. H and r block login Nonresident aliens. H and r block login    Before completing Form W-4, nonresident alien employees should see the Instructions for Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. H and r block login Also see chapter 8 of Publication 519, U. H and r block login S. H and r block login Tax Guide for Aliens, for important information on withholding. H and r block login What's new for 2013 and 2014. H and r block login   See What's New for 2014 in this Introduction, and What's New for 2013 in chapter 4. H and r block login Comments and suggestions. H and r block login   We welcome your comments about this publication and your suggestions for future editions. H and r block login   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. H and r block login NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H and r block login Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H and r block login   You can send your comments from www. H and r block login irs. H and r block login gov/formspubs/. H and r block login Click on “More Information” and then on Give us feedback on forms and publications. H and r block login   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. H and r block login Ordering forms and publications. H and r block login   Visit www. H and r block login irs. H and r block login gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 business days after your request is received. H and r block login Internal Revenue Service 1201 N. H and r block login Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. H and r block login   If you have a tax question, check the information available on IRS. H and r block login gov or call 1-800-829-1040. H and r block login We cannot answer tax questions sent to either of the above addresses. H and r block login What's New for 2014 Use your 2013 tax return as a guide in figuring your 2014 estimated tax, but be sure to consider the following. H and r block login Standard mileage rates. H and r block login  The 2014 rate for business use of your vehicle is 56 cents per mile. H and r block login The rate for use of your vehicle to get medical care or move is 23½ cents per mile. H and r block login The rate of 14 cents per mile for charitable use is unchanged. H and r block login Personal exemption increased for certain taxpayers. H and r block login  For 2014, the personal exemption amount is increased to $3,950 for taxpayers with adjusted gross income at or below $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately. H and r block login The personal exemption amount for taxpayers with adjusted gross income above these thresholds may be reduced. H and r block login Limitation on itemized deductions. H and r block login  For 2014, itemized deductions for taxpayers with adjusted gross income above $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, and $152,525 if married filing separately may be reduced. H and r block login Health care coverage. H and r block login  When you file your 2014 tax return in 2015, you will need to either (1) indicate on your return that you and your family had health care coverage throughout 2014, (2) claim an exemption from the health care coverage requirement for some or all of 2014, or (3) make a payment if you do not have coverage or an exemption(s) for all 12 months of 2014. H and r block login For examples on how this payment works, go to www. H and r block login IRS. H and r block login gov/aca and click under the “Individuals & Families” section. H and r block login You may want to consider this when figuring your “Other taxes” on Line 12 of the 2014 Estimated Tax Worksheet (Worksheet 2-1). H and r block login For general information on these requirements, go to www. H and r block login IRS. H and r block login gov/aca. H and r block login Advance payments of the Premium Tax Credit. H and r block login  If you buy health care insurance through the Health Insurance Marketplace, you may be eligible for advance payments of the Premium Tax Credit to help pay for your insurance coverage. H and r block login Receiving too little or too much in advance will affect your refund or balance due. H and r block login Promptly report changes in your income or family size to your Marketplace. H and r block login You may want to consider this when figuring your estimated taxes for 2014. H and r block login For more information, go to www. H and r block login IRS. H and r block login gov/aca and see Publication 5120 and Publication 5121. H and r block login http://www. H and r block login IRS. H and r block login gov/pub5120 Alternative minimum tax (AMT) exemption amount increased. H and r block login  The AMT exemption amount is increased to $52,800 ($82,100 if married filing jointly or qualifying widow(er); $41,050 if married filing separately). H and r block login Lifetime learning credit income limits. H and r block login  In order to claim a lifetime learning credit, your MAGI must be less than $54,000 ($108,000 if married filing jointly). H and r block login Retirement savings contribution credit income limits increased. H and r block login  In order to claim this credit for 2014, your MAGI must be less than $30,000 ($60,000 if married filing jointly; $45,000 if head of household). H and r block login Adoption credit or exclusion. H and r block login  The maximum adoption credit or exclusion for employer-provided adoption benefits has increased to $13,190. H and r block login In order to claim either the credit or exclusion, your MAGI must be less than $237,880. H and r block login Earned income credit (EIC). H and r block login  You may be able to take the EIC in 2014 if: Three or more children lived with you and you earned less than $46,997 ($52,427 if married filing jointly), Two children lived with you and you earned less than $43,756 ($49,186 if married filing jointly), One child lived with you and you earned less than $38,511 ($43,941 if married filing jointly), or A child did not live with you and you earned less than $14,590 ($20,020 if married filing jointly). H and r block login Also, the maximum MAGI you can have and still get the credit has increased. H and r block login You may be able to take the credit if your MAGI is less than the amount in the above list that applies to you. H and r block login The maximum investment income you can have and get the credit has increased to $3,350. H and r block login Reminders Future developments. H and r block login  The IRS has created a page on IRS. H and r block login gov for information about Publication 505 at www. H and r block login irs. H and r block login gov/pub505. H and r block login Information about any future developments affecting Publication 505 (such as legislation enacted after we release it) will be posted on that page. H and r block login Social security tax. H and r block login   Generally, each employer for whom you work during the tax year must withhold social security tax up to the annual limit. H and r block login The annual limit is $117,000 in 2014. H and r block login Photographs of missing children. H and r block login  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. H and r block login Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. H and r block login You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. H and r block login Additional Medicare Tax. H and r block login  Beginning in 2013, a 0. H and r block login 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act compensation, and self-employment income over a threshold amount based on your filing status. H and r block login You may need to include this amount when figuring your estimated tax. H and r block login See the instructions for line 12 of the 2014 Estimated Tax Worksheet. H and r block login You may also request that your employer deduct and withhold an additional amount of income tax withholding from your wages on Form W-4, Employee's Withholding Allowance Certificate. H and r block login For more information on Additional Medicare Tax, go to IRS. H and r block login gov and enter “Additional Medicare Tax” in the search box. H and r block login Net Investment Income Tax. H and r block login  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). H and r block login NIIT is a 3. H and r block login 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. H and r block login NIIT may need to be included when figuring estimated tax. H and r block login See the instructions for line 12 of the 2014 Estimated Tax Worksheet. H and r block login You may also request that your employer deduct and withhold an additional amount of income tax withholding from your wages on Form W-4. H and r block login For more information on NIIT, go to IRS. H and r block login gov and enter “Net Investment Income Tax” in the search box. H and r block login Prev  Up  Next   Home   More Online Publications
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Federal Agencies Can Help

Several federal agencies offer advice and information on the Internet that can help insure you have a safe trip. For advice on:

  • Airline, highway, and rail safety information- Check out the U.S. Department of Transportation. Look up crash-safety reports on cars or find out how weather is affecting air travel and road conditions.
  • Safe travel by air, land and sea- Contact the Transportation Security Administration. They post tips on dealing with airline security checks, traveling with kids, and warnings on prohibited items.
  • What to do before, during, and when you return from a trip overseas - Visit the U.S. Department of State. You can also get warnings on locations to avoid and what to do in an overseas emergency.
  • Health-related travel information - Consult the Centers for Disease Control and Prevention. Research vaccination requirements, find information on how to avoid illnesses caused by food and water, and review inspection scores on specific cruise ships.

Check Bus Safety Records

Some travelers have turned to commercial buses as an inexpensive option for traveling long distances. Before planning a trip on a commercial bus or hired motorcoach, you should research the company’s record. The Federal Motor Carrier Safety Administration (FMCSA) recommends that you contact the company and ask these questions:

  • Do the drivers hold valid Commercial Driver’s Licenses with a “passenger” endorsement?
  • Does the company comply with the Department of Transportation’s drug and alcohol testing requirements for drivers?
  • Does the company conduct safety inspections of their buses?

You can find more information on interstate travel safety and use the FMCSA’s bus safety database. If you would like to file a safety complaint call 1-888-368-7238.

The H And R Block Login

H and r block login 2. H and r block login   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. H and r block login Providing information. H and r block login Definitions of Nontaxable UsesCustom application of fertilizer and pesticide. H and r block login Fuel used between airfield and farm. H and r block login Fuel not used for farming. H and r block login Vehicles not considered highway vehicles. H and r block login 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. H and r block login This chapter lists the nontaxable uses of each fuel and defines the nontaxable uses. H and r block login Information on the refund of second tax is included. H and r block login This chapter also explains credits and refunds for the biodiesel or renewable diesel mixture credits, and the alternative fuel mixture and alternative fuel credits. H and r block login 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. H and r block login Exported taxable fuel. H and r block login   The claim rates for exported taxable fuel are listed on Schedule C (Form 720), Schedule 1 (Form 8849), and Form 4136. H and r block login Taxpayers making a claim for exported taxable fuel must include with their records proof of exportation. H and r block login 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. H and r block login Gasoline and Aviation Gasoline Ultimate Purchasers. H and r block login   The following are the uses of gasoline (defined earlier) for which a credit or refund may be allowable to an ultimate purchaser. H and r block login On a farm for farming purposes (credit only). H and r block login Off-highway business use. H and r block login Export. H and r block login In a boat engaged in commercial fishing. H and r block login In certain intercity and local buses. H and r block login In a school bus. H and r block login Exclusive use by a qualified blood collector organization. H and r block login In a highway vehicle owned by the United States that is not used on a highway. H and r block login Exclusive use by a nonprofit educational organization (see Sales by registered ultimate vendors and Credit Card Purchases, later). H and r block login 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). H and r block login In an aircraft or vehicle owned by an aircraft museum. H and r block login   The following are the uses of aviation gasoline for which a credit or refund may be allowable to an ultimate purchaser. H and r block login On a farm for farming purposes (credit only). H and r block login Export. H and r block login In foreign trade. H and r block login Certain helicopter and fixed-wing air ambulance uses. H and r block login In commercial aviation (other than foreign trade). H and r block login Exclusive use by a qualified blood collector organization. H and r block login Exclusive use by a nonprofit education organization (see Sales by registered ultimate vendors and Credit card purchases, later). H and r block login 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). H and r block login In an aircraft owned by an aircraft museum. H and r block login In military aircraft. H and r block login Claims by persons who paid the tax to the government. H and r block login   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. H and r block login See Filing Claims, later. H and r block login Sales by registered ultimate vendors. H and r block login   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. H and r block login A state or local government for its exclusive use (including essential government use by an Indian tribal government). H and r block login A nonprofit educational organization for its exclusive use. H and r block login   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. H and r block login A sample certificate is included as Model Certificate M in the Appendix. H and r block login The registered ultimate vendor must have the certificate at the time the credit or refund is claimed. H and r block login   The ultimate vendor must be registered by the IRS. H and r block login See Registration Requirements, earlier. H and r block login Credit card purchases. H and r block login   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. H and r block login   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. H and r block login How to make the claim. H and r block login   If the claim is made by the credit card issuer, see Schedule C  (Form 720) or Schedule 8 (Form 8849). H and r block login 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. H and r block login Ultimate purchasers. H and r block login   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. H and r block login On a farm for farming purposes. H and r block login Off-highway business use. H and r block login Export. H and r block login In a qualified local bus. H and r block login In a school bus. H and r block login Other than as a fuel in a propulsion engine of a diesel-powered highway vehicle (such as home heating oil). H and r block login Exclusive use by a qualified blood collector organization. H and r block login In a highway vehicle owned by the United States that is not used on a highway. H and r block login Exclusive use by a nonprofit educational organization (see Sales by Registered Ultimate Vendors and Credit Card Purchases, later). H and r block login 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). H and r block login In a vehicle owned by an aircraft museum. H and r block login As a fuel in a propulsion engine of a diesel-powered train. H and r block login 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. H and r block login 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. H and r block login Registered ultimate vendor (state use). H and r block login   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). H and r block login 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. H and r block login The ultimate vendor must be registered by the IRS. H and r block login See Registration Requirements, earlier. H and r block login Registered ultimate vendor (blocked pump). H and r block login   This is an ultimate vendor that sells undyed kerosene from a blocked pump. H and r block login   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. H and r block login Blocked pump. H and r block login   A blocked pump is a fuel pump that meets all the following requirements. H and r block login It is used to make retail sales of undyed kerosene for use by the buyer in any nontaxable use. H and r block login It is at a fixed location. H and r block login It is identified with a legible and conspicuous notice stating, “UNDYED UNTAXED KEROSENE, NONTAXABLE USE ONLY. H and r block login ” It meets either of the following conditions. H and r block login It cannot reasonably be used to dispense fuel directly into the fuel supply tank of a diesel-powered highway vehicle or train. H and r block login 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. H and r block login Registered ultimate vendor (certain intercity and local buses). H and r block login   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. H and r block login   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. H and r block login A sample waiver is included as Model Waiver N in the Appendix. H and r block login The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. H and r block login Credit Card Purchases. H and r block login   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. H and r block login   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. H and r block login 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. H and r block login The claim rate for nontaxable use of a diesel-water fuel emulsion taxed at $. H and r block login 198 per gallon is $. H and r block login 197 (if exported, the claim rate is $. H and r block login 198). H and r block login 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. H and r block login On a farm for farming purposes. H and r block login Off-highway business use. H and r block login Export. H and r block login In a qualified local bus. H and r block login In a school bus. H and r block login Other than as fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway use). H and r block login Exclusive use by a qualified blood collector organization. H and r block login In a highway vehicle owned by the United States that is not used on a highway. H and r block login Exclusive use by a nonprofit educational organization. H and r block login Exclusive use by a state, political subdivision of a state, or the District of Columbia. H and r block login In an aircraft or vehicle owned by an aircraft museum. H and r block login Blender claims. H and r block login   The claim rate for undyed diesel fuel taxed at $. H and r block login 244 and used to produce a diesel-water fuel emulsion is $. H and r block login 046 per gallon of diesel fuel so used. H and r block login The blender must be registered by the IRS in order to make the claim. H and r block login 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 $. H and r block login 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. H and r block login Kerosene for Use in Aviation Ultimate purchasers. H and r block login   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. H and r block login   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. H and r block login Generally, the ultimate purchaser is the aircraft operator. H and r block login   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. H and r block login On a farm for farming purposes. H and r block login Certain helicopter and fixed-wing aircraft uses. H and r block login Exclusive use by a qualified blood collector organization. H and r block login Exclusive use by a nonprofit educational organization. H and r block login In an aircraft owned by an aircraft museum. H and r block login In military aircraft. H and r block login Kerosene for use partly in commercial aviation and partly in nonexempt, noncommercial aviation. H and r block login   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. H and r block login 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. H and r block login   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. H and r block login For kerosene purchased with the certificate, used in commercial aviation, and taxed at $. H and r block login 244 per gallon, use of the certificate will be treated as a waiver of the right to claim a credit or refund for the $. H and r block login 025 per gallon part of the tax. H and r block login The ultimate vendor may make this claim. H and r block login The operator may make a claim for the $. H and r block login 175 tax per gallon of the kerosene, but cannot waive the right to make the claim for the $. H and r block login 175 tax per gallon. H and r block login Sales by Registered Ultimate Vendors Kerosene for use in commercial aviation or noncommercial aviation. H and r block login   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. H and r block login A sample waiver is included as Model Waiver L in the Appendix. H and r block login The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. H and r block login   Noncommercial aviation means any use of an aircraft not described as commercial aviation. H and r block login For the definition of commercial aviation, see Commercial aviation on page 11. H and r block login Kerosene for use in nonexempt, noncommercial aviation. H and r block login   Only the registered ultimate vendor may claim a credit or payment for sales of kerosene for use in nonexempt, noncommercial aviation. H and r block login The ultimate vendor must be registered by the IRS (activity letter UA) and have the required certificate from the ultimate purchaser. H and r block login A sample certificate is included as Model Certificate Q in the Appendix. H and r block login The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. H and r block login Kerosene for use in aviation by a state or local government. H and r block login   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). H and r block login 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. H and r block login The ultimate vendor must be registered by the IRS (activity letter UV) and have the required certificate from the ultimate purchaser. H and r block login A sample certificate is included as Model Certificate P in the Appendix. H and r block login The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. H and r block login Credit card purchases. H and r block login   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. H and r block login   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. H and r block login Other Fuels (Including Alternative Fuels) Credit or refund for nontaxable use of taxed Other Fuels may be allowable to an ultimate purchaser. H and r block login 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. H and r block login The following are the nontaxable uses of Other Fuels for which a credit or refund may be allowable to the ultimate purchaser. H and r block login On a farm for farming purposes. H and r block login Off-highway business use. H and r block login In a boat engaged in commercial fishing. H and r block login In certain intercity and local buses. H and r block login In a school bus. H and r block login In a qualified local bus. H and r block login Exclusive use by a qualified blood collector organization. H and r block login Exclusive use by a nonprofit educational organization. H and r block login Exclusive use by a state, political subdivision of a state, or the District of Columbia. H and r block login In an aircraft or vehicle owned by an aircraft museum. H and r block login Use in any boat operated by the United States for its exclusive use or any vessel of war of any foreign nation. H and r block login See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit, later. H and r block login Refunds of Second Tax The tax on dyed diesel fuel for inland waterways fuel use applies at the rate listed on Form 720. H and r block login This is in addition to all other taxes imposed on the sale or use of the fuel. H and r block login The section 4081(e) refund (discussed below) cannot be claimed. H and r block login 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. H and r block login No credit against any tax is allowed for this tax. H and r block login For information about taxable events, see the discussions under Gasoline, Diesel Fuel and Kerosene and Kerosene for Use in Aviation in chapter 1. H and r block login Conditions to allowance of refund. H and r block login   A claim for refund of the tax is allowed only if all the following conditions are met. H and r block login A tax on the fuel was paid to the government and not credited or refunded (the “first tax”). H and r block login After the first tax was imposed, another tax was imposed on the same fuel and was paid to the government (the “second tax”). H and r block login The person that paid the second tax filed a timely claim for refund containing the information required (see Refund claim, later). H and r block login The person that paid the first tax has met the reporting requirements, discussed next. H and r block login Reporting requirements. H and r block login   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. H and r block login A model first taxpayer's report is shown in the Appendix as Model Certificate B. H and r block login The report must contain all information needed to complete the model. H and r block login   By the due date for filing the Form 720, you must also send a separate copy of the report to the following address. H and r block login Department of the Treasury Internal Revenue Service  Cincinnati, OH 45999-0555 Write “EXCISE – FIRST TAXPAYER'S REPORT” across the top of that copy. H and r block login Optional reporting. H and r block login   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. H and r block login 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. H and r block login Providing information. H and r block login   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. H and r block login If an optional report is filed, a copy should (but is not required to) be given to the buyer or owner. H and r block login   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. H and r block login 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. H and r block login A model statement of subsequent seller is shown in the Appendix as Model Certificate A. H and r block login The statement must contain all information necessary to complete the model. H and r block login   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. H and r block login Each buyer must be given a copy of the report. H and r block login Refund claim. H and r block login   You must have filed Form 720 and paid the second tax before you file for a refund of that tax. H and r block login You must make your claim for refund on Form 8849. H and r block login Complete Schedule 5 (Form 8849) and attach it to your Form 8849. H and r block login Do not include this claim with a claim under another tax provision. H and r block login You must not have included the second tax in the price of the fuel and must not have collected it from the purchaser. H and r block login You must submit the following information with your claim. H and r block login A copy of the first taxpayer's report (discussed earlier). H and r block login A copy of the statement of subsequent seller if the fuel was bought from someone other than the first taxpayer. H and r block login Definitions of Nontaxable Uses This section provides definitions of the terms used in Table 2-1 for nontaxable uses. H and r block login If applicable, the type of use number from Table 2-1 is indicated in each heading. H and r block login Type of use table. H and r block login   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. H and r block login For type of use 2, the mobile machinery parenthetical applies only to Form 8849 and Form 720. H and r block login Table 2-1. H and r block login Type of Use Table No. H and r block login 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. H and r block login 1). H and r block login   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. H and r block login Farm. H and r block login   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. H and r block login It also includes structures such as greenhouses used primarily for the raising of agricultural or horticultural commodities. H and r block login A fish farm is an area where fish are grown or raised — not merely caught or harvested. H and r block login Farming purposes. H and r block login   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. H and r block login To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. H and r block login To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. H and r block login To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. H and r block login To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. H and r block login For this use to qualify, you must have produced more than half the commodity so treated during the tax year. H and r block login Commodity means a single raw product. H and r block login For example, apples and peaches are two separate commodities. H and r block login 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. H and r block login , is incidental to your farming operations. H and r block login Your tree operations will be incidental only if they are minor in nature when compared to the total farming operations. H and r block login   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. H and r block login However, see Custom application of fertilizer and pesticide, next. H and r block login   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. H and r block login 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. H and r block login Custom application of fertilizer and pesticide. H and r block login   Fuel used on a farm for farming purposes includes fuel used in the application of fertilizer, pesticides, or other substances, including aerial applications. H and r block login Generally, the applicator is treated as having used the fuel on a farm for farming purposes. H and r block login For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. H and r block login 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. H and r block login Fuel used between airfield and farm. H and r block login   Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as a farming purpose. H and r block login Fuel not used for farming. H and r block login   Fuel is not used on a farm for farming purposes if it is used in any of the following ways. H and r block login 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. H and r block login For personal use, such as mowing the lawn. H and r block login In processing, packaging, freezing, or canning operations. H and r block login In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. H and r block login Off-highway business use (No. H and r block login 2). H and r block login   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. H and r block login The terms “highway vehicle,” “public highway,” and “registered” are defined below. H and r block login Do not consider any use in a boat as an off-highway business use. H and r block login   Off-highway business use includes fuels used in any of the following ways. H and r block login In stationary machines such as generators, compressors, power saws, and similar equipment. H and r block login For cleaning purposes. H and r block login In forklift trucks, bulldozers, and earthmovers. H and r block login   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. H and r block login Example. H and r block login Caroline owns a landscaping business. H and r block login She uses power lawn mowers and chain saws in her business. H and r block login The gasoline used in the power lawn mowers and chain saws qualifies as fuel used in an off-highway business use. H and r block login The gasoline used in her personal lawn mower at home does not qualify. H and r block login Highway vehicle. H and r block login   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. H and r block login Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. H and r block login 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. H and r block login A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). H and r block login A special kind of cargo, goods, supplies, or materials. H and r block login Some off-highway task unrelated to highway transportation, except as discussed next. H and r block login Vehicles not considered highway vehicles. H and r block login   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the credit or refund of fuel taxes. H and r block login Specially designed mobile machinery for nontransportation functions. H and r block login A self-propelled vehicle is not a highway vehicle if all the following apply. H and r block login 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. H and r block login 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. H and r block login 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. H and r block login The vehicle must have traveled less than 7,500 miles on public highways during the taxable year. H and r block login Vehicles specially designed for off-highway transportation. H and r block login 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. H and r block login 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. H and r block login It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. H and r block login Nontransportation trailers and semitrailers. H and r block login 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. H and r block login For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. H and r block login Public highway. H and r block login   A public highway includes any road in the United States that is not a private roadway. H and r block login This includes federal, state, county, and city roads and streets. H and r block login Registered. H and r block login   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. H and r block login Any highway vehicle operated under a dealer's tag, license, or permit is considered registered. H and r block login 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. H and r block login Dual use of propulsion motor. H and r block login   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. H and r block login It does not matter if the special equipment is mounted on the vehicle. H and r block login Example. H and r block login The motor of a registered concrete-mixer truck operates both the engine and the mixing unit by means of a power take-off. H and r block login The fuel used in the motor to run the mixer is not off-highway business use. H and r block login Use in separate motor. H and r block login   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. H and r block login 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. H and r block login You may make a reasonable estimate based on your operating experience and supported by your records. H and r block login   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. H and r block login Add to this amount the fuel consumed while idling or warming up the motor before propelling the vehicle. H and r block login The difference between your total fuel used and the fuel used to propel the vehicle is the fuel used in the separate motor. H and r block login Example. H and r block login Hazel owns a refrigerated truck. H and r block login It has a separate motor for the refrigeration unit. H and r block login The same tank supplies both motors. H and r block login Using the truck's hubometer, Hazel figures that 90% of the fuel was used to propel the truck. H and r block login Therefore, 10% of the fuel is used in an off-highway business use. H and r block login Fuel lost or destroyed. H and r block login   You cannot treat fuel lost or destroyed through spillage, fire, or other casualty as fuel used in an off-highway business use. H and r block login Export (No. H and r block login 3). H and r block login   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. H and r block login Fuel is not exported if it is in the fuel supply tank of a vehicle or aircraft. H and r block login In a boat engaged in commercial fishing (No. H and r block login 4). H and r block login   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. H and r block login They include boats used in both fresh and salt water fishing. H and r block login They do not include boats used for both sport fishing and commercial fishing on the same trip. H and r block login In certain intercity and local buses (No. H and r block login 5). H and r block login   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. H and r block login The bus must be engaged in one of the following activities. H and r block login Scheduled transportation along regular routes. H and r block login Nonscheduled operations if the seating capacity of the bus is at least 20 adults, not including the driver. H and r block login Vans and similar vehicles used for van-pooling or taxi service do not qualify. H and r block login Available to the general public. H and r block login   This means you offer service to more than a limited number of persons or organizations. H and r block login 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. H and r block login A bus does not qualify when its operator uses it to provide exclusive services to only one person, group, or organization. H and r block login Also, intercity bus transportation does not include transporting students and employees of schools or intercity transportation in a qualified local bus. H and r block login In a qualified local bus (No. H and r block login 6). H and r block login   In a qualified local bus means fuel used in a bus meeting all the following requirements. H and r block login It is engaged in furnishing (for compensation) intracity passenger land transportation available to the general public. H and r block login It operates along scheduled, regular routes. H and r block login It has a seating capacity of at least 20 adults (excluding the driver). H and r block login It is under contract with (or is receiving more than a nominal subsidy from) any state or local government to furnish the transportation. H and r block login Intracity passenger land transportation. H and r block login   This is the land transportation of passengers between points located within the same metropolitan area. H and r block login It includes transportation along routes that cross state, city, or county boundaries if the routes remain within the metropolitan area. H and r block login Under contract. H and r block login   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. H and r block login More than a nominal subsidy. H and r block login   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. H and r block login 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. H and r block login In a school bus (No. H and r block login 7). H and r block login   In a school bus means fuel used in a bus engaged in the transportation of students or employees of schools. H and r block login 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. H and r block login For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. H and r block login 8). H and r block login   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. H and r block login In foreign trade (No. H and r block login 9). H and r block login   In foreign trade means fuel used in civil aircraft employed in foreign trade or trade between the United States and any of its possessions. H and r block login The term trade includes the transportation of persons or property for hire and the making of the necessary preparations for such transportation. H and r block login In the case of aircraft registered in a foreign country, the country must allow reciprocal benefits for aircraft registered in the United States. H and r block login Certain helicopter and fixed-wing aircraft uses (No. H and r block login 10). H and r block login   Includes: Certain helicopter uses. H and r block login   Certain helicopter uses means fuel used by a helicopter for any of the following purposes. H and r block login Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. H and r block login Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). H and r block login Providing emergency medical transportation. H and r block login   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. H and r block login For item (1), treat each flight segment as a separate flight. H and r block login Fixed-wing aircraft uses. H and r block login   Fixed-wing aircraft uses means fuel used by a fixed-wing aircraft for any of the following purposes. H and r block login Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). H and r block login Providing emergency medical transportation. H and r block login The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. H and r block login 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. H and r block login Exclusive use by a qualified blood collector organization (No. H and r block login 11). H and r block login   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. H and r block login Qualified blood collector organization. H and r block login   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. H and r block login In a highway vehicle owned by the United States that is not used on a highway (No. H and r block login 12). H and r block login   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. H and r block login This use applies whether or not the vehicle is registered or required to be registered for highway use. H and r block login Exclusive use by a nonprofit educational organization (No. H and r block login 13). H and r block login   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. H and r block login It has a regular faculty and curriculum. H and r block login It has a regularly enrolled body of students who attend the place where the instruction normally occurs. H and r block login   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. H and r block login Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. H and r block login 14). H and r block login   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. H and r block login A state or local government is any state, any political subdivision thereof, or the District of Columbia. H and r block login 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. H and r block login Gasoline, diesel fuel, and kerosene used by the American Red Cross is considered to be the use of these fuels by a state. H and r block login In an aircraft or vehicle owned by an aircraft museum (No. H and r block login 15). H and r block login   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. H and r block login It is exempt from income tax as an organization described in section 501(c)(3). H and r block login It is operated as a museum under a state (or District of Columbia) charter. H and r block login It is operated exclusively for acquiring, exhibiting, and caring for aircraft of the type used for combat or transport in  World War II. H and r block login   The aircraft or vehicle (such as a ground servicing vehicle for aircraft) must be used exclusively for the purposes described in item (3). H and r block login In military aircraft (No. H and r block login 16). H and r block login   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. H and r block login In commercial aviation (other than foreign trade). H and r block login   See Commercial aviation, earlier, for the definition. H and r block login Use in a train. H and r block login   Use in a train means fuel used in the propulsion engine of equipment or machinery that rides on rails. H and r block login This includes use in a locomotive, work train, switching engine, and track maintenance machine. H and r block login 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. H and r block login 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. H and r block login Biodiesel or renewable diesel mixture credit claimant. H and r block login   Claimant produced a biodiesel mixture by mixing biodiesel with diesel fuel. H and r block login Claimant produced a renewable diesel mixture by mixing renewable diesel with liquid fuel (other than renewable diesel). H and r block login   The person that produced and sold or used the mixture in their trade or business is the only person eligible to make this claim. H and r block login The credit is based on the gallons of biodiesel or renewable diesel in the mixture. H and r block login 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. H and r block login Claim requirements. H and r block login   See the Instructions for Form 720 for the biodiesel or renewable diesel mixture claim requirements. H and r block login Alternative fuel credit claimant. H and r block login   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. H and r block login Carbon capture requirement. H and r block login   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. H and r block login Alternative fuel credit. H and r block login   The registered alternative fueler is the person eligible to make the claim. H and r block login 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. H and r block login An alternative fueler includes a person who sells for use or uses an alternative fuel in aviation. H and r block login Alternative fuel mixture credit claimant. H and r block login   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. H and r block login The credit is based on the gallons of alternative fuel in the mixture. H and r block login An alternative fuel mixture is a mixture of alternative fuel and section 4081 taxable fuel (gasoline, diesel fuel, or kerosene). H and r block login Registration. H and r block login   You must be registered by the IRS to be eligible to claim the section 6426 fuel credit. H and r block login See Registration Requirements in chapter 1. H and r block login Credits for fuel provide incentive for United States production. H and r block login   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. H and r block login The United States includes any possession of the United States. H and r block login Credit for fuels derived from paper or pulp production. H and r block login   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. H and r block login 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. H and r block login 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. H and r block login See Notice 2005-4 and the Instructions for Form 720 for more information. H and r block login Also see Notice 2013-26 on page 984 of I. H and r block login R. H and r block login B. H and r block login 2013-18 at www. H and r block login irs. H and r block login gov/pub/irs-irbs/irb13-18. H and r block login pdf; and see chapter 2, later. H and r block login Coordination with income tax credit. H and r block login   Only one credit may be taken for any amount of biodiesel or renewable diesel. H and r block login 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. H and r block login   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. H and r block login Any excess credit may claimed on Schedule C (Form 720), Schedule 3 (Form 8849), or Form 4136. H and r block login   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. H and r block login   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. H and r block login Filing Claims This section tells you how to make a claim for a credit or refund of excise taxes on fuels. H and r block login This section also covers recordkeeping requirements and when to include the credit or refund in your income. H and r block login 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. H and r block login In some cases, you will have to attach additional information. H and r block login You need to keep records that support your claim for a credit or refund. H and r block login 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. H and r block login Ultimate purchaser. H and r block login   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. H and r block login If you are an ultimate purchaser, you must keep the following records. H and r block login The number of gallons purchased and used during the period covered by your claim. H and r block login The dates of the purchases. H and r block login The names and addresses of suppliers and amounts purchased from each in the period covered by your claim. H and r block login The nontaxable use for which you used the fuel. H and r block login The number of gallons used for each nontaxable use. H and r block login It is important that your records show separately the number of gallons used for each nontaxable use that qualifies as a claim. H and r block login If the fuel is exported, you must have proof of exportation. H and r block login   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. H and r block login Exceptions. H and r block login    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. H and r block login However, see Claims by credit card issuers, later, for an exception. H and r block login The ultimate purchaser may not claim a credit or refund as follows. H and r block login 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. H and r block login A new certificate is required each year or when any information in the current certificate expires. H and r block login 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. H and r block login A new waiver is required each year or when any information in the current waiver expires. H and r block login 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. H and r block login A new waiver is required each year or when any information in the current waiver expires. H and r block login 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. H and r block login A new certificate is required each year or when any information in the current certificate expires. H and r block login Registered ultimate vendor. H and r block login   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. H and r block login If you are a registered ultimate vendor, you must keep certain information pertaining to the sale of the fuel. H and r block login   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. H and r block login You are required to have a valid certificate or waiver in your possession in order to make the claim. H and r block login   In addition, you must have a registration number that has not been revoked or suspended. H and r block login See Form 637. H and r block login State use. H and r block login   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. H and r block login 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. H and r block login The name and taxpayer identification number of each person (government unit) that bought the fuel. H and r block login The number of gallons sold to each person. H and r block login An unexpired certificate from the buyer. H and r block login See Model Certificate P in the Appendix. H and r block login 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. H and r block login Nonprofit educational organization and state use. H and r block login   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. H and r block login 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. H and r block login The name and taxpayer identification number of each person (nonprofit educational organization or government unit) that bought the fuel. H and r block login The number of gallons sold to each person. H and r block login An unexpired certificate from the buyer. H and r block login See Model Certificate M in the Appendix. H and r block login  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. H and r block login Blocked pump. H and r block login   To make a claim as an ultimate vendor (blocked pump), you must have a UP registration number. H and r block login 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. H and r block login The date of each sale. H and r block login The name and address of the buyer. H and r block login The number of gallons sold to that buyer. H and r block login Certain intercity and local bus use. H and r block login   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. H and r block login You must keep the following information. H and r block login The date of each sale. H and r block login The name and address of the buyer. H and r block login The number of gallons sold to the buyer. H and r block login A copy of the waiver signed by the buyer at the time the credit or payment is claimed. H and r block login See Model Waiver N in the Appendix. H and r block login Kerosene for use in commercial aviation or noncommercial aviation. H and r block login   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. H and r block login See Kerosene for use in aviation, earlier, for a list of nontaxable uses. H and r block login You must keep the following information. H and r block login The date of each sale. H and r block login The name and address of the buyer. H and r block login The number of gallons sold to the buyer. H and r block login A copy of the waiver signed by the buyer at the time the credit or payment is claimed. H and r block login See Model Waiver L in the Appendix. H and r block login Kerosene for use in nonexempt, noncommercial aviation. H and r block login   To make a claim as an ultimate vendor of kerosene for use in nonexempt, noncommercial aviation, you must have a UA registration number. H and r block login You must keep the following information. H and r block login The date of each sale. H and r block login The name and address of the buyer. H and r block login The number of gallons sold to the buyer. H and r block login A copy of the certificate signed by the buyer at the time the credit or payment is claimed. H and r block login See Model Certificate Q in the Appendix. H and r block login Claims by credit card issuers. H and r block login   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. H and r block login 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). H and r block login   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. H and r block login 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. H and r block login   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. H and r block login A state is not allowed to make a claim for these fuels. H and r block login 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. H and r block login   The claim from the credit card issuer must contain the following information as it applies to the fuel covered in the claim. H and r block login The total number of gallons. H and r block login Its registration number. H and r block login 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. H and r block login 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. H and r block login 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. H and r block login Taxpayer identification number. H and r block login   To file a claim, you must have a taxpayer identification number. H and r block login 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. H and r block login   If you normally file only a U. H and r block login S. H and r block login individual income tax return (such as Form 1040 or 1040NR), use your SSN or ITIN. H and r block login You get an SSN by filing Form SS-5, Application for a Social Security Card, with the Social Security Administration. H and r block login To get an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. H and r block login   If you operate a business, use your EIN. H and r block login If you do not have an EIN, you may apply for one online. H and r block login Go to the IRS website at irs. H and r block login gov/businesses/small and click on the “Employer ID Numbers (EINs)” link. H and r block login 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. H and r block login Claiming A Refund Generally, you may claim a refund of excise taxes on Form 8849. H and r block login Complete and attach to Form 8849 the appropriate Form 8849 schedules. H and r block login The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. H and r block login If you file Form 720, you can use the Schedule C (Form 720) for your refund claims for the quarter. H and r block login See the Instructions for Form 720. H and r block login 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. H and r block login 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. H and r block login 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. H and r block login 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. H and r block login Only one claim may be made for any particular amount of alternative fuel. H and r block login 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. H and r block login See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2, earlier. H and r block login 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. H and r block login If you meet certain requirements (discussed earlier), you may be able to make a claim during the year. H and r block login Credit only. H and r block login   You can claim the following taxes only as a credit on Form 4136. H and r block login Tax on fuels used for nontaxable uses if the total for your tax year is less than $750. H and r block login Tax on fuel you did not include in any claim for refund previously filed for any quarter of your tax year. H and r block login Tax on fuel you used in mobile machinery (off-highway business use) that traveled less than 7,500 miles on public highways. H and r block login 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). H and r block login When to file. H and r block login   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). H and r block login You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. H and r block login 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. H and r block login How to claim a credit. H and r block login   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, or farmers' cooperative association. H and r block login Individuals. H and r block login   You claim the credit on the “Credits from” line of Form 1040. H and r block login Also check box b on that line. H and r block login If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. H and r block login Partnerships. H and r block login   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. H and r block login , showing each partner's share of the number of gallons of each fuel sold or used for a non