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How To File An Amended Tax Return For 2013

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How To File An Amended Tax Return For 2013

How to file an amended tax return for 2013 Publication 525 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionAssignment of income. How to file an amended tax return for 2013 Ordering forms and publications. How to file an amended tax return for 2013 Tax questions. How to file an amended tax return for 2013 Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 525, such as legislation enacted after it was published, go to www. How to file an amended tax return for 2013 irs. How to file an amended tax return for 2013 gov/pub525. How to file an amended tax return for 2013 What's New Health flexible spending arrangements (health FSAs) under cafeteria plans. How to file an amended tax return for 2013  For plan years beginning after 2012, health FSAs are subject to a $2,500 limit on salary reduction contributions. How to file an amended tax return for 2013 For plan years beginning after 2013, the $2,500 limit is subject to an inflation adjustment. How to file an amended tax return for 2013 Itemized deduction for medical expenses. How to file an amended tax return for 2013  Beginning in 2013, an itemized deduction is generally allowed for uncompensated medical expenses that exceed 10% of adjusted gross income (AGI). How to file an amended tax return for 2013 If an individual or an individual’s spouse was born before January 2, 1949, the deduction is allowed for expenses that exceed 7. How to file an amended tax return for 2013 5% of AGI. How to file an amended tax return for 2013 Additional Medicare Tax. How to file an amended tax return for 2013  Beginning in 2013, a 0. How to file an amended tax return for 2013 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er). How to file an amended tax return for 2013 For more information, see Form 8959 and its instructions. How to file an amended tax return for 2013 Net Investment Income Tax (NIIT). How to file an amended tax return for 2013  Beginning in 2013, the NIIT applies at a rate of 3. How to file an amended tax return for 2013 8% to certain net investment income of individuals, estates and trusts that have income above the threshold amounts. How to file an amended tax return for 2013 Individuals will owe the tax if they have net investment income and also have modified adjusted gross income over the following thresholds for their filing status: Married filing jointly, $250,000; Married filing separately, $125,000; Single, $200,000; Head of household (with qualifying person), $200,000; Qualifying widow(er) with dependent child, $250,000. How to file an amended tax return for 2013 For more information, see Form 8960 and its instructions. How to file an amended tax return for 2013 Reminders Terrorist attacks. How to file an amended tax return for 2013  You can exclude from income certain disaster assistance, disability, and death payments received as a result of a terrorist or military action. How to file an amended tax return for 2013 For more information, see Publication 3920, Tax Relief for Victims of Terrorist Attacks. How to file an amended tax return for 2013 Gulf oil spill. How to file an amended tax return for 2013  You are required to include in your gross income payments you received for lost wages, lost business income, or lost profits. How to file an amended tax return for 2013 See Gulf oil spill under Other Income, later. How to file an amended tax return for 2013 Qualified settlement income. How to file an amended tax return for 2013 . How to file an amended tax return for 2013  If you are a qualified taxpayer, you can contribute all or part of your qualified settlement income, up to $100,000, to an eligible retirement plan, including an IRA. How to file an amended tax return for 2013 Contributions to eligible retirement plans, other than a Roth IRA or a designated Roth contribution, reduce the qualified settlement income that you must include in income. How to file an amended tax return for 2013 See Exxon Valdez settlement income under Other Income, later. How to file an amended tax return for 2013 Foreign income. How to file an amended tax return for 2013  If you are a U. How to file an amended tax return for 2013 S. How to file an amended tax return for 2013 citizen or resident alien, you must report income from sources outside the United States (foreign income) on your tax return unless it is exempt by U. How to file an amended tax return for 2013 S. How to file an amended tax return for 2013 law. How to file an amended tax return for 2013 This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2, Wage and Tax Statement, or Form 1099 from the foreign payer. How to file an amended tax return for 2013 This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). How to file an amended tax return for 2013 If you reside outside the United States, you may be able to exclude part or all of your foreign source earned income. How to file an amended tax return for 2013 For details, see Publication 54, Tax Guide for U. How to file an amended tax return for 2013 S. How to file an amended tax return for 2013 Citizens and Resident Aliens Abroad. How to file an amended tax return for 2013 Disaster mitigation payments. How to file an amended tax return for 2013 . How to file an amended tax return for 2013  You can exclude from income grants you use to mitigate (reduce the severity of) potential damage from future natural disasters that are paid to you through state and local governments. How to file an amended tax return for 2013 For more information, see Disaster mitigation payments under Welfare and Other Public Assistance Benefits, later. How to file an amended tax return for 2013 Qualified joint venture. How to file an amended tax return for 2013  A qualified joint venture conducted by you and your spouse may not be treated as a partnership if you file a joint return for the tax year. How to file an amended tax return for 2013 See Partnership Income under Business and Investment Income, later. How to file an amended tax return for 2013 Photographs of missing children. How to file an amended tax return for 2013  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How to file an amended tax return for 2013 Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. How to file an amended tax return for 2013 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. How to file an amended tax return for 2013 Introduction You can receive income in the form of money, property, or services. How to file an amended tax return for 2013 This publication discusses many kinds of income and explains whether they are taxable or nontaxable. How to file an amended tax return for 2013 It includes discussions on employee wages and fringe benefits, and income from bartering, partnerships, S corporations, and royalties. How to file an amended tax return for 2013 It also includes information on disability pensions, life insurance proceeds, and welfare and other public assistance benefits. How to file an amended tax return for 2013 Check the index for the location of a specific subject. How to file an amended tax return for 2013 In most cases, an amount included in your income is taxable unless it is specifically exempted by law. How to file an amended tax return for 2013 Income that is taxable must be reported on your return and is subject to tax. How to file an amended tax return for 2013 Income that is nontaxable may have to be shown on your tax return but is not taxable. How to file an amended tax return for 2013 Constructively received income. How to file an amended tax return for 2013   You are generally taxed on income that is available to you, regardless of whether it is actually in your possession. How to file an amended tax return for 2013    A valid check that you received or that was made available to you before the end of the tax year is considered income constructively received in that year, even if you do not cash the check or deposit it to your account until the next year. How to file an amended tax return for 2013 For example, if the postal service tries to deliver a check to you on the last day of the tax year but you are not at home to receive it, you must include the amount in your income for that tax year. How to file an amended tax return for 2013 If the check was mailed so that it could not possibly reach you until after the end of the tax year, and you otherwise could not get the funds before the end of the year, you include the amount in your income for the next tax year. How to file an amended tax return for 2013 Assignment of income. How to file an amended tax return for 2013   Income received by an agent for you is income you constructively received in the year the agent received it. How to file an amended tax return for 2013 If you agree by contract that a third party is to receive income for you, you must include the amount in your income when the third party receives it. How to file an amended tax return for 2013 Example. How to file an amended tax return for 2013 You and your employer agree that part of your salary is to be paid directly to one of your creditors. How to file an amended tax return for 2013 You must include that amount in your income when your creditor receives it. How to file an amended tax return for 2013 Prepaid income. How to file an amended tax return for 2013   In most cases, prepaid income, such as compensation for future services, is included in your income in the year you receive it. How to file an amended tax return for 2013 However, if you use an accrual method of accounting, you can defer prepaid income you receive for services to be performed before the end of the next tax year. How to file an amended tax return for 2013 In this case, you include the payment in your income as you earn it by performing the services. How to file an amended tax return for 2013 Comments and suggestions. How to file an amended tax return for 2013   We welcome your comments about this publication and your suggestions for future editions. How to file an amended tax return for 2013   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How to file an amended tax return for 2013 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to file an amended tax return for 2013 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to file an amended tax return for 2013   You can send your comments from www. How to file an amended tax return for 2013 irs. How to file an amended tax return for 2013 gov/formspubs/. How to file an amended tax return for 2013 Click on “More Information” and then on “Comment on Tax Forms and Publications. How to file an amended tax return for 2013 ”   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. How to file an amended tax return for 2013 Ordering forms and publications. How to file an amended tax return for 2013   Visit www. How to file an amended tax return for 2013 irs. How to file an amended tax return for 2013 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 days after your request is received. How to file an amended tax return for 2013 Internal Revenue Service 1201 N. How to file an amended tax return for 2013 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How to file an amended tax return for 2013   If you have a tax question, check the information available on IRS. How to file an amended tax return for 2013 gov or call 1-800-829-1040. How to file an amended tax return for 2013 We cannot answer tax questions sent to either of the above addresses. How to file an amended tax return for 2013 Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 523 Selling Your Home 527 Residential Rental Property 541 Partnerships 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 559 Survivors, Executors, and Administrators 575 Pension and Annuity Income 915 Social Security and Equivalent Railroad Retirement Benefits 970 Tax Benefits for Education 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Form (and Instructions) 1040 U. How to file an amended tax return for 2013 S. How to file an amended tax return for 2013 Individual Income Tax Return 1040A U. How to file an amended tax return for 2013 S. How to file an amended tax return for 2013 Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. How to file an amended tax return for 2013 S. How to file an amended tax return for 2013 Nonresident Alien Income Tax Return 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. How to file an amended tax return for 2013 W-2 Wage and Tax Statement  See How To Get Tax Help , near the end of this publication, for information about getting these publications. How to file an amended tax return for 2013 Prev  Up  Next   Home   More Online Publications
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The How To File An Amended Tax Return For 2013

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