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How Do I Amend My Taxes

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How Do I Amend My Taxes

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

The Internal Revenue Service held two public meetings, in December 2011 and January 2012, to gather feedback on a potential new structure that would fundamentally change the way taxpayers and tax practitioners prepare and file individual tax returns and that leverages technological innovations.

In an April 2011 speech before the National Press Club, IRS Commissioner Douglas H. Shulman described a vision in which the IRS would move away from the traditional "look back" model of compliance to a "real time" tax process.

Under this vision, the IRS could embed more information return data into its pre-screening filters, and could provide the opportunity for taxpayers to fix the return before it accepts it - if the return contains data that does not match the IRS' records.

The goals of this long-term initiative are to reduce burden for taxpayers and improve overall service and compliance.

The public meetings featured representatives of consumer groups, the tax professional community, government, the employer and payroll community, the software industry and financial industry.  

Real Time Tax System Initiative Power Point

December 8, 2011 Meeting


January 25, 2012 Meeting

Page Last Reviewed or Updated: 27-Feb-2014

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