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How To Fill Out Form 1040ez

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How To Fill Out Form 1040ez

How to fill out form 1040ez Publication 575 - Main Content Table of Contents General InformationPension. How to fill out form 1040ez Annuity. How to fill out form 1040ez Qualified employee plan. How to fill out form 1040ez Qualified employee annuity. How to fill out form 1040ez Designated Roth account. How to fill out form 1040ez Tax-sheltered annuity plan. How to fill out form 1040ez Fixed-period annuities. How to fill out form 1040ez Annuities for a single life. How to fill out form 1040ez Joint and survivor annuities. How to fill out form 1040ez Variable annuities. How to fill out form 1040ez Disability pensions. How to fill out form 1040ez Variable Annuities Section 457 Deferred Compensation Plans Disability Pensions Insurance Premiums for Retired Public Safety Officers Railroad Retirement Benefits Withholding Tax and Estimated Tax Cost (Investment in the Contract)Foreign employment contributions while a nonresident alien. How to fill out form 1040ez Taxation of Periodic PaymentsPeriod of participation. How to fill out form 1040ez Fully Taxable Payments Partly Taxable Payments Taxation of Nonperiodic PaymentsFiguring the Taxable Amount Loans Treated as Distributions Transfers of Annuity Contracts Lump-Sum Distributions RolloversExceptions. How to fill out form 1040ez No tax withheld. How to fill out form 1040ez Partial rollovers. How to fill out form 1040ez Frozen deposits. How to fill out form 1040ez Reasonable period of time. How to fill out form 1040ez 20% Mandatory withholding. How to fill out form 1040ez How to report. How to fill out form 1040ez How to report. How to fill out form 1040ez Special rule for Roth IRAs and designated Roth accounts. How to fill out form 1040ez Special Additional TaxesTax on Early Distributions Tax on Excess Accumulation Survivors and BeneficiariesGuaranteed payments. How to fill out form 1040ez How To Get Tax HelpLow Income Taxpayer Clinics General Information Definitions. How to fill out form 1040ez   Some of the terms used in this publication are defined in the following paragraphs. How to fill out form 1040ez Pension. How to fill out form 1040ez   A pension is generally a series of definitely determinable payments made to you after you retire from work. How to fill out form 1040ez Pension payments are made regularly and are based on such factors as years of service and prior compensation. How to fill out form 1040ez Annuity. How to fill out form 1040ez   An annuity is a series of payments under a contract made at regular intervals over a period of more than one full year. How to fill out form 1040ez They can be either fixed (under which you receive a definite amount) or variable (not fixed). How to fill out form 1040ez You can buy the contract alone or with the help of your employer. How to fill out form 1040ez Qualified employee plan. How to fill out form 1040ez   A qualified employee plan is an employer's stock bonus, pension, or profit-sharing plan that is for the exclusive benefit of employees or their beneficiaries and that meets Internal Revenue Code requirements. How to fill out form 1040ez It qualifies for special tax benefits, such as tax deferral for employer contributions and capital gain treatment or the 10-year tax option for lump-sum distributions (if participants qualify). How to fill out form 1040ez To determine whether your plan is a qualified plan, check with your employer or the plan administrator. How to fill out form 1040ez Qualified employee annuity. How to fill out form 1040ez   A qualified employee annuity is a retirement annuity purchased by an employer for an employee under a plan that meets Internal Revenue Code requirements. How to fill out form 1040ez Designated Roth account. How to fill out form 1040ez   A designated Roth account is a separate account created under a qualified Roth contribution program to which participants may elect to have part or all of their elective deferrals to a 401(k), 403(b), or 457(b) plan designated as Roth contributions. How to fill out form 1040ez Elective deferrals that are designated as Roth contributions are included in your income. How to fill out form 1040ez However, qualified distributions (explained later) are not included in your income. How to fill out form 1040ez You should check with your plan administrator to determine if your plan will accept designated Roth contributions. How to fill out form 1040ez Tax-sheltered annuity plan. How to fill out form 1040ez   A tax-sheltered annuity plan (often referred to as a 403(b) plan or a tax-deferred annuity plan) is a retirement plan for employees of public schools and certain tax-exempt organizations. How to fill out form 1040ez Generally, a tax-sheltered annuity plan provides retirement benefits by purchasing annuity contracts for its participants. How to fill out form 1040ez Types of pensions and annuities. How to fill out form 1040ez   Pensions and annuities include the following types. How to fill out form 1040ez Fixed-period annuities. How to fill out form 1040ez   You receive definite amounts at regular intervals for a specified length of time. How to fill out form 1040ez Annuities for a single life. How to fill out form 1040ez   You receive definite amounts at regular intervals for life. How to fill out form 1040ez The payments end at death. How to fill out form 1040ez Joint and survivor annuities. How to fill out form 1040ez   The first annuitant receives a definite amount at regular intervals for life. How to fill out form 1040ez After he or she dies, a second annuitant receives a definite amount at regular intervals for life. How to fill out form 1040ez The amount paid to the second annuitant may or may not differ from the amount paid to the first annuitant. How to fill out form 1040ez Variable annuities. How to fill out form 1040ez   You receive payments that may vary in amount for a specified length of time or for life. How to fill out form 1040ez The amounts you receive may depend upon such variables as profits earned by the pension or annuity funds, cost-of-living indexes, or earnings from a mutual fund. How to fill out form 1040ez Disability pensions. How to fill out form 1040ez   You receive disability payments because you retired on disability and have not reached minimum retirement age. How to fill out form 1040ez More than one program. How to fill out form 1040ez   You may receive employee plan benefits from more than one program under a single trust or plan of your employer. How to fill out form 1040ez If you participate in more than one program, you may have to treat each as a separate pension or annuity contract, depending upon the facts in each case. How to fill out form 1040ez Also, you may be considered to have received more than one pension or annuity. How to fill out form 1040ez Your former employer or the plan administrator should be able to tell you if you have more than one contract. How to fill out form 1040ez Example. How to fill out form 1040ez Your employer set up a noncontributory profit-sharing plan for its employees. How to fill out form 1040ez The plan provides that the amount held in the account of each participant will be paid when that participant retires. How to fill out form 1040ez Your employer also set up a contributory defined benefit pension plan for its employees providing for the payment of a lifetime pension to each participant after retirement. How to fill out form 1040ez The amount of any distribution from the profit-sharing plan depends on the contributions (including allocated forfeitures) made for the participant and the earnings from those contributions. How to fill out form 1040ez Under the pension plan, however, a formula determines the amount of the pension benefits. How to fill out form 1040ez The amount of contributions is the amount necessary to provide that pension. How to fill out form 1040ez Each plan is a separate program and a separate contract. How to fill out form 1040ez If you get benefits from these plans, you must account for each separately, even though the benefits from both may be included in the same check. How to fill out form 1040ez Distributions from a designated Roth account are treated separately from other distributions from the plan. How to fill out form 1040ez Qualified domestic relations order (QDRO). How to fill out form 1040ez   A QDRO is a judgment, decree, or order relating to payment of child support, alimony, or marital property rights to a spouse, former spouse, child, or other dependent of a participant in a retirement plan. How to fill out form 1040ez The QDRO must contain certain specific information, such as the name and last known mailing address of the participant and each alternate payee, and the amount or percentage of the participant's benefits to be paid to each alternate payee. How to fill out form 1040ez A QDRO may not award an amount or form of benefit that is not available under the plan. How to fill out form 1040ez   A spouse or former spouse who receives part of the benefits from a retirement plan under a QDRO reports the payments received as if he or she were a plan participant. How to fill out form 1040ez The spouse or former spouse is allocated a share of the participant's cost (investment in the contract) equal to the cost times a fraction. How to fill out form 1040ez The numerator of the fraction is the present value of the benefits payable to the spouse or former spouse. How to fill out form 1040ez The denominator is the present value of all benefits payable to the participant. How to fill out form 1040ez   A distribution that is paid to a child or other dependent under a QDRO is taxed to the plan participant. How to fill out form 1040ez Variable Annuities The tax rules in this publication apply both to annuities that provide fixed payments and to annuities that provide payments that vary in amount based on investment results or other factors. How to fill out form 1040ez For example, they apply to commercial variable annuity contracts, whether bought by an employee retirement plan for its participants or bought directly from the issuer by an individual investor. How to fill out form 1040ez Under these contracts, the owner can generally allocate the purchase payments among several types of investment portfolios or mutual funds and the contract value is determined by the performance of those investments. How to fill out form 1040ez The earnings are not taxed until distributed either in a withdrawal or in annuity payments. How to fill out form 1040ez The taxable part of a distribution is treated as ordinary income. How to fill out form 1040ez Net investment income tax. How to fill out form 1040ez   Beginning in 2013, annuities under a nonqualified plan are included in calculating your net investment income for the net investment income tax (NIIT). How to fill out form 1040ez For information see the Instructions for Form 8960, Net Investment Income Tax — Individuals, Estates and Trusts. How to fill out form 1040ez For information on the tax treatment of a transfer or exchange of a variable annuity contract, see Transfers of Annuity Contracts under Taxation of Nonperiodic Payments, later. How to fill out form 1040ez Withdrawals. How to fill out form 1040ez   If you withdraw funds before your annuity starting date and your annuity is under a qualified retirement plan, a ratable part of the amount withdrawn is tax free. How to fill out form 1040ez The tax-free part is based on the ratio of your cost (investment in the contract) to your account balance under the plan. How to fill out form 1040ez   If your annuity is under a nonqualified plan (including a contract you bought directly from the issuer), the amount withdrawn is allocated first to earnings (the taxable part) and then to your cost (the tax-free part). How to fill out form 1040ez However, if you bought your annuity contract before August 14, 1982, a different allocation applies to the investment before that date and the earnings on that investment. How to fill out form 1040ez To the extent the amount withdrawn does not exceed that investment and earnings, it is allocated first to your cost (the tax-free part) and then to earnings (the taxable part). How to fill out form 1040ez   If you withdraw funds (other than as an annuity) on or after your annuity starting date, the entire amount withdrawn is generally taxable. How to fill out form 1040ez   The amount you receive in a full surrender of your annuity contract at any time is tax free to the extent of any cost that you have not previously recovered tax free. How to fill out form 1040ez The rest is taxable. How to fill out form 1040ez   For more information on the tax treatment of withdrawals, see Taxation of Nonperiodic Payments , later. How to fill out form 1040ez If you withdraw funds from your annuity before you reach age 59½, also see Tax on Early Distributions under Special Additional Taxes, later. How to fill out form 1040ez Annuity payments. How to fill out form 1040ez   If you receive annuity payments under a variable annuity plan or contract, you recover your cost tax free under either the Simplified Method or the General Rule, as explained under Taxation of Periodic Payments , later. How to fill out form 1040ez For a variable annuity paid under a qualified plan, you generally must use the Simplified Method. How to fill out form 1040ez For a variable annuity paid under a nonqualified plan (including a contract you bought directly from the issuer), you must use a special computation under the General Rule. How to fill out form 1040ez For more information, see Variable annuities in Publication 939 under Computation Under the General Rule. How to fill out form 1040ez Death benefits. How to fill out form 1040ez    If you receive a single-sum distribution from a variable annuity contract because of the death of the owner or annuitant, the distribution is generally taxable only to the extent it is more than the unrecovered cost of the contract. How to fill out form 1040ez If you choose to receive an annuity, the payments are subject to tax as described above. How to fill out form 1040ez If the contract provides a joint and survivor annuity and the primary annuitant had received annuity payments before death, you figure the tax-free part of annuity payments you receive as the survivor in the same way the primary annuitant did. How to fill out form 1040ez See Survivors and Beneficiaries , later. How to fill out form 1040ez Section 457 Deferred Compensation Plans If you work for a state or local government or for a tax-exempt organization, you may be able to participate in a section 457 deferred compensation plan. How to fill out form 1040ez If your plan is an eligible plan, you are not taxed currently on pay that is deferred under the plan or on any earnings from the plan's investment of the deferred pay. How to fill out form 1040ez You are generally taxed on amounts deferred in an eligible state or local government plan only when they are distributed from the plan. How to fill out form 1040ez You are taxed on amounts deferred in an eligible tax-exempt organization plan when they are distributed or otherwise made available to you. How to fill out form 1040ez Your 457(b) plan may have a designated Roth account option. How to fill out form 1040ez If so, you may be able to roll over amounts to the designated Roth account or make contributions. How to fill out form 1040ez Elective deferrals to a designated Roth account are included in your income. How to fill out form 1040ez Qualified distributions (explained later) are not included in your income. How to fill out form 1040ez See the Designated Roth accounts discussion under Taxation of Periodic Payments, later. How to fill out form 1040ez This publication covers the tax treatment of benefits under eligible section 457 plans, but it does not cover the treatment of deferrals. How to fill out form 1040ez For information on deferrals under section 457 plans, see Retirement Plan Contributions under Employee Compensation in Publication 525. How to fill out form 1040ez Is your plan eligible?   To find out if your plan is an eligible plan, check with your employer. How to fill out form 1040ez Plans that are not eligible section 457 plans include the following: Bona fide vacation leave, sick leave, compensatory time, severance pay, disability pay, or death benefit plans. How to fill out form 1040ez Nonelective deferred compensation plans for nonemployees (independent contractors). How to fill out form 1040ez Deferred compensation plans maintained by churches. How to fill out form 1040ez Length of service award plans for bona fide volunteer firefighters and emergency medical personnel. How to fill out form 1040ez An exception applies if the total amount paid to a volunteer exceeds $3,000 for any year of service. How to fill out form 1040ez Disability Pensions If you retired on disability, you generally must include in income any disability pension you receive under a plan that is paid for by your employer. How to fill out form 1040ez You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A or on line 8 of Form 1040NR until you reach minimum retirement age. How to fill out form 1040ez Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. How to fill out form 1040ez You may be entitled to a tax credit if you were permanently and totally disabled when you retired. How to fill out form 1040ez For information on this credit, see Publication 524. How to fill out form 1040ez Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. How to fill out form 1040ez Report the payments on Form 1040, lines 16a and 16b; Form 1040A, lines 12a and 12b; or on Form 1040NR, lines 17a and 17b. How to fill out form 1040ez Disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies) are not included in income. How to fill out form 1040ez For more information about payments to survivors of terrorist attacks, see Publication 3920, Tax Relief for Victims of Terrorist Attacks. How to fill out form 1040ez Insurance Premiums for Retired Public Safety Officers If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue squad or ambulance crew), you can elect to exclude from income distributions made from your eligible retirement plan that are used to pay the premiums for accident or health insurance or long-term care insurance. How to fill out form 1040ez The premiums can be for coverage for you, your spouse, or dependents. How to fill out form 1040ez The distribution must be made directly from the plan to the insurance provider. How to fill out form 1040ez You can exclude from income the smaller of the amount of the insurance premiums or $3,000. How to fill out form 1040ez You can only make this election for amounts that would otherwise be included in your income. How to fill out form 1040ez The amount excluded from your income cannot be used to claim a medical expense deduction. How to fill out form 1040ez An eligible retirement plan is a governmental plan that is: a qualified trust, a section 403(a) plan, a section 403(b) annuity, or a section 457(b) plan. How to fill out form 1040ez If you make this election, reduce the otherwise taxable amount of your pension or annuity by the amount excluded. How to fill out form 1040ez The amount shown in box 2a of Form 1099-R does not reflect this exclusion. How to fill out form 1040ez Report your total distributions on Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a. How to fill out form 1040ez Report the taxable amount on Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. How to fill out form 1040ez Enter “PSO” next to the appropriate line on which you report the taxable amount. How to fill out form 1040ez If you are retired on disability and reporting your disability pension on line 7 of Form 1040 or Form 1040A, or line 8 of Form 1040NR, include only the taxable amount on that line and enter “PSO” and the amount excluded on the dotted line next to the applicable line. How to fill out form 1040ez Railroad Retirement Benefits Benefits paid under the Railroad Retirement Act fall into two categories. How to fill out form 1040ez These categories are treated differently for income tax purposes. How to fill out form 1040ez The first category is the amount of tier 1 railroad retirement benefits that equals the social security benefit that a railroad employee or beneficiary would have been entitled to receive under the social security system. How to fill out form 1040ez This part of the tier 1 benefit is the social security equivalent benefit (SSEB) and you treat it for tax purposes like social security benefits. How to fill out form 1040ez If you received, repaid, or had tax withheld from the SSEB portion of tier 1 benefits during 2013, you will receive Form RRB-1099, Payments by the Railroad Retirement Board (or Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, if you are a nonresident alien) from the U. How to fill out form 1040ez S. How to fill out form 1040ez Railroad Retirement Board (RRB). How to fill out form 1040ez For more information about the tax treatment of the SSEB portion of tier 1 benefits and Forms RRB-1099 and RRB-1042S, see Publication 915. How to fill out form 1040ez The second category contains the rest of the tier 1 railroad retirement benefits, called the non-social security equivalent benefit (NSSEB). How to fill out form 1040ez It also contains any tier 2 benefit, vested dual benefit (VDB), and supplemental annuity benefit. How to fill out form 1040ez Treat this category of benefits, shown on Form RRB-1099-R, as an amount received from a qualified employee plan. How to fill out form 1040ez This allows for the tax-free (nontaxable) recovery of employee contributions from the tier 2 benefits and the NSSEB part of the tier 1 benefits. How to fill out form 1040ez (The NSSEB and tier 2 benefits, less certain repayments, are combined into one amount called the Contributory Amount Paid on Form RRB-1099-R. How to fill out form 1040ez ) Vested dual benefits and supplemental annuity benefits are non-contributory pensions and are fully taxable. How to fill out form 1040ez See Taxation of Periodic Payments , later, for information on how to report your benefits and how to recover the employee contributions tax free. How to fill out form 1040ez Form RRB-1099-R is used for U. How to fill out form 1040ez S. How to fill out form 1040ez citizens, resident aliens, and nonresident aliens. How to fill out form 1040ez Nonresident aliens. How to fill out form 1040ez   A nonresident alien is an individual who is not a citizen or a resident alien of the United States. How to fill out form 1040ez Nonresident aliens are subject to mandatory U. How to fill out form 1040ez S. How to fill out form 1040ez tax withholding unless exempt under a tax treaty between the United States and their country of legal residency. How to fill out form 1040ez A tax treaty exemption may reduce or eliminate tax withholding from railroad retirement benefits. How to fill out form 1040ez See Tax withholding next for more information. How to fill out form 1040ez   If you are a nonresident alien and your tax withholding rate changed or your country of legal residence changed during the year, you may receive more than one Form RRB-1042S or Form RRB-1099-R. How to fill out form 1040ez To determine your total benefits paid or repaid and total tax withheld for the year, you should add the amounts shown on all forms you received for that year. How to fill out form 1040ez For information on filing requirements for aliens, see Publication 519, U. How to fill out form 1040ez S. How to fill out form 1040ez Tax Guide for Aliens. How to fill out form 1040ez For information on tax treaties between the United States and other countries that may reduce or eliminate U. How to fill out form 1040ez S. How to fill out form 1040ez tax on your benefits, see Publication 901, U. How to fill out form 1040ez S. How to fill out form 1040ez Tax Treaties. How to fill out form 1040ez Tax withholding. How to fill out form 1040ez   To request or change your income tax withholding from SSEB payments, U. How to fill out form 1040ez S. How to fill out form 1040ez citizens should contact the IRS for Form W-4V, Voluntary Withholding Request, and file it with the RRB. How to fill out form 1040ez To elect, revoke, or change your income tax withholding from NSSEB, tier 2, VDB, and supplemental annuity payments received, use Form RRB W-4P, Withholding Certificate for Railroad Retirement Payments. How to fill out form 1040ez If you are a nonresident alien or a U. How to fill out form 1040ez S. How to fill out form 1040ez citizen living abroad, you should provide Form RRB-1001, Nonresident Questionnaire, to the RRB to furnish citizenship and residency information and to claim any treaty exemption from U. How to fill out form 1040ez S. How to fill out form 1040ez tax withholding. How to fill out form 1040ez Nonresident U. How to fill out form 1040ez S. How to fill out form 1040ez citizens cannot elect to be exempt from withholding on payments delivered outside of the U. How to fill out form 1040ez S. How to fill out form 1040ez Help from the RRB. How to fill out form 1040ez   To request an RRB form or to get help with questions about an RRB benefit, you should contact your nearest RRB field office if you reside in the United States (call 1-877-772-5772 for the nearest field office) or U. How to fill out form 1040ez S. How to fill out form 1040ez consulate/Embassy if you reside outside the United States. How to fill out form 1040ez You can visit the RRB on the Internet at www. How to fill out form 1040ez rrb. How to fill out form 1040ez gov. How to fill out form 1040ez Form RRB-1099-R. How to fill out form 1040ez   The following discussion explains the items shown on Form RRB-1099-R. How to fill out form 1040ez The amounts shown on this form are before any deduction for: Federal income tax withholding, Medicare premiums, Legal process garnishment payments, Recovery of a prior year overpayment of an NSSEB, tier 2 benefit, VDB, or supplemental annuity benefit, or Recovery of Railroad Unemployment Insurance Act benefits received while awaiting payment of your railroad retirement annuity. How to fill out form 1040ez   The amounts shown on this form are after any offset for: Social Security benefits, Age reduction, Public Service pensions or public disability benefits, Dual railroad retirement entitlement under another RRB claim number, Work deductions, Legal process partition deductions, Actuarial adjustment, Annuity waiver, or Recovery of a current-year overpayment of NSSEB, tier 2, VDB, or supplemental annuity benefits. How to fill out form 1040ez   The amounts shown on Form RRB-1099-R do not reflect any special rules, such as capital gain treatment or the special 10-year tax option for lump-sum payments, or tax-free rollovers. How to fill out form 1040ez To determine if any of these rules apply to your benefits, see the discussions about them later. How to fill out form 1040ez   Generally, amounts shown on your Form RRB-1099-R are considered a normal distribution. How to fill out form 1040ez Use distribution code “7” if you are asked for a distribution code. How to fill out form 1040ez Distribution codes are not shown on Form RRB-1099-R. How to fill out form 1040ez   There are three copies of this form. How to fill out form 1040ez Copy B is to be included with your income tax return if federal income tax is withheld. How to fill out form 1040ez Copy C is for your own records. How to fill out form 1040ez Copy 2 is filed with your state, city, or local income tax return, when required. How to fill out form 1040ez See the illustrated Copy B (Form RRB-1099-R) above. How to fill out form 1040ez       Each beneficiary will receive his or her own Form RRB-1099-R. How to fill out form 1040ez If you receive benefits on more than one railroad retirement record, you may get more than one Form RRB-1099-R. How to fill out form 1040ez So that you get your form timely, make sure the RRB always has your current mailing address. How to fill out form 1040ez Please click here for the text description of the image. How to fill out form 1040ez Form RRB-1099-R Box 1—Claim Number and Payee Code. How to fill out form 1040ez   Your claim number is a six- or nine-digit number preceded by an alphabetical prefix. How to fill out form 1040ez This is the number under which the RRB paid your benefits. How to fill out form 1040ez Your payee code follows your claim number and is the last number in this box. How to fill out form 1040ez It is used by the RRB to identify you under your claim number. How to fill out form 1040ez In all your correspondence with the RRB, be sure to use the claim number and payee code shown in this box. How to fill out form 1040ez Box 2—Recipient's Identification Number. How to fill out form 1040ez   This is the recipient's U. How to fill out form 1040ez S. How to fill out form 1040ez taxpayer identification number. How to fill out form 1040ez It is the social security number (SSN), individual taxpayer identification number (ITIN), or employer identification number (EIN), if known, for the person or estate listed as the recipient. How to fill out form 1040ez If you are a resident or nonresident alien who must furnish a taxpayer identification number to the IRS and are not eligible to obtain an SSN, use Form W-7, Application for IRS Individual Taxpayer Identification Number, to apply for an ITIN. How to fill out form 1040ez The Instructions for Form W-7 explain how and when to apply. How to fill out form 1040ez Box 3—Employee Contributions. How to fill out form 1040ez   This is the amount of taxes withheld from the railroad employee's earnings that exceeds the amount of taxes that would have been withheld had the earnings been covered under the social security system. How to fill out form 1040ez This amount is the employee's cost that you use to figure the tax-free part of the NSSEB and tier 2 benefit you received (the amount shown in box 4). How to fill out form 1040ez (For information on how to figure the tax-free part, see Partly Taxable Payments under Taxation of Periodic Payments, later. How to fill out form 1040ez ) The amount shown is the total employee contribution amount, not reduced by any amounts that the RRB calculated as previously recovered. How to fill out form 1040ez It is the latest amount reported for 2013 and may have increased or decreased from a previous Form RRB-1099-R. How to fill out form 1040ez If this amount has changed, the change is retroactive. How to fill out form 1040ez You may need to refigure the tax-free part of your NSSEB/tier 2 benefit for 2013 and prior tax years. How to fill out form 1040ez If this box is blank, it means that the amount of your NSSEB and tier 2 payments shown in box 4 is fully taxable. How to fill out form 1040ez    If you had a previous annuity entitlement that ended and you are figuring the tax-free part of your NSSEB/tier 2 benefit for your current annuity entitlement, you should contact the RRB for confirmation of your correct employee contribution amount. How to fill out form 1040ez Box 4—Contributory Amount Paid. How to fill out form 1040ez   This is the gross amount of the NSSEB and tier 2 benefit you received in 2013, less any 2013 benefits you repaid in 2013. How to fill out form 1040ez (Any benefits you repaid in 2013 for an earlier year or for an unknown year are shown in box 8. How to fill out form 1040ez ) This amount is the total contributory pension paid in 2013. How to fill out form 1040ez It may be partly taxable and partly tax free or fully taxable. How to fill out form 1040ez If you determine you are eligible to compute a tax-free part as explained later in Partly Taxable Payments under Taxation of Periodic Payments, use the latest reported employee contribution amount shown in box 3 as the cost. How to fill out form 1040ez Box 5—Vested Dual Benefit. How to fill out form 1040ez   This is the gross amount of vested dual benefit (VDB) payments paid in 2013, less any 2013 VDB payments you repaid in 2013. How to fill out form 1040ez It is fully taxable. How to fill out form 1040ez VDB payments you repaid in 2013 for an earlier year or for an unknown year are shown in box 8. How to fill out form 1040ez Note. How to fill out form 1040ez The amounts shown in boxes 4 and 5 may represent payments for 2013 and/or other years after 1983. How to fill out form 1040ez Box 6—Supplemental Annuity. How to fill out form 1040ez   This is the gross amount of supplemental annuity benefits paid in 2013, less any 2013 supplemental annuity benefits you repaid in 2013. How to fill out form 1040ez It is fully taxable. How to fill out form 1040ez Supplemental annuity benefits you repaid in 2013 for an earlier year or for an unknown year are shown in box 8. How to fill out form 1040ez Box 7—Total Gross Paid. How to fill out form 1040ez   This is the sum of boxes 4, 5, and 6. How to fill out form 1040ez The amount represents the total pension paid in 2013. How to fill out form 1040ez Include this amount on Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a. How to fill out form 1040ez Box 8—Repayments. How to fill out form 1040ez   This amount represents any NSSEB, tier 2 benefit, VDB, and supplemental annuity benefit you repaid to the RRB in 2013 for years before 2013 or for unknown years. How to fill out form 1040ez The amount shown in this box has not been deducted from the amounts shown in boxes 4, 5, and 6. How to fill out form 1040ez It only includes repayments of benefits that were taxable to you. How to fill out form 1040ez This means it only includes repayments in 2013 of NSSEB benefits paid after 1985, tier 2 and VDB benefits paid after 1983, and supplemental annuity benefits paid in any year. How to fill out form 1040ez If you included the benefits in your income in the year you received them, you may be able to deduct the repaid amount. How to fill out form 1040ez For more information about repayments, see Repayment of benefits received in an earlier year , later. How to fill out form 1040ez    You may have repaid an overpayment of benefits by returning a payment, by making a payment, or by having an amount withheld from your railroad retirement annuity payment. How to fill out form 1040ez Box 9—Federal Income Tax Withheld. How to fill out form 1040ez   This is the total federal income tax withheld from your NSSEB, tier 2 benefit, VDB, and supplemental annuity benefit. How to fill out form 1040ez Include this on your income tax return as tax withheld. How to fill out form 1040ez If you are a nonresident alien and your tax withholding rate and/or country of legal residence changed during 2013, you will receive more than one Form RRB-1099-R for 2013. How to fill out form 1040ez Determine the total amount of U. How to fill out form 1040ez S. How to fill out form 1040ez federal income tax withheld from your 2013 RRB NSSEB, tier 2, VDB, and supplemental annuity payments by adding the amounts in box 9 of all original 2013 Forms RRB-1099-R, or the latest corrected or duplicate Forms RRB-1099-R you receive. How to fill out form 1040ez Box 10—Rate of Tax. How to fill out form 1040ez   If you are taxed as a U. How to fill out form 1040ez S. How to fill out form 1040ez citizen or resident alien, this box does not apply to you. How to fill out form 1040ez If you are a nonresident alien, an entry in this box indicates the rate at which tax was withheld on the NSSEB, tier 2, VDB, and supplemental annuity payments that were paid to you in 2013. How to fill out form 1040ez If you are a nonresident alien whose tax was withheld at more than one rate during 2013, you will receive a separate Form RRB-1099-R for each rate change during 2013. How to fill out form 1040ez Box 11—Country. How to fill out form 1040ez   If you are taxed as a U. How to fill out form 1040ez S. How to fill out form 1040ez citizen or resident alien, this box does not apply to you. How to fill out form 1040ez If you are a nonresident alien, an entry in this box indicates the country of which you were a resident for tax purposes at the time you received railroad retirement payments in 2013. How to fill out form 1040ez If you are a nonresident alien who was a resident of more than one country during 2013, you will receive a separate Form RRB-1099-R for each country of residence during 2013. How to fill out form 1040ez Box 12—Medicare Premium Total. How to fill out form 1040ez   This is for information purposes only. How to fill out form 1040ez The amount shown in this box represents the total amount of Part B Medicare premiums deducted from your railroad retirement annuity payments in 2013. How to fill out form 1040ez Medicare premium refunds are not included in the Medicare total. How to fill out form 1040ez The Medicare total is normally shown on Form RRB-1099 (if you are a citizen or resident alien of the United States) or Form RRB-1042S (if you are a nonresident alien). How to fill out form 1040ez However, if Form RRB-1099 or Form RRB-1042S is not required for 2013, then this total will be shown on Form RRB-1099-R. How to fill out form 1040ez If your Medicare premiums were deducted from your social security benefits, paid by a third party, refunded to you, and/or you paid the premiums by direct billing, your Medicare total will not be shown in this box. How to fill out form 1040ez Repayment of benefits received in an earlier year. How to fill out form 1040ez   If you had to repay any railroad retirement benefits that you had included in your income in an earlier year because at that time you thought you had an unrestricted right to it, you can deduct the amount you repaid in the year in which you repaid it. How to fill out form 1040ez   If you repaid $3,000 or less in 2013, deduct it on Schedule A (Form 1040), line 23. How to fill out form 1040ez The 2%-of-adjusted-gross-income limit applies to this deduction. How to fill out form 1040ez You cannot take this deduction if you file Form 1040A. How to fill out form 1040ez    If you repaid more than $3,000 in 2013, you can either take a deduction for the amount repaid on Schedule A (Form 1040), line 28 or you can take a credit against your tax. How to fill out form 1040ez For more information, see Repayments in Publication 525. How to fill out form 1040ez Withholding Tax and Estimated Tax Your retirement plan distributions are subject to federal income tax withholding. How to fill out form 1040ez However, you can choose not to have tax withheld on payments you receive unless they are eligible rollover distributions. How to fill out form 1040ez (These are distributions, described later under Rollovers, that are eligible for rollover treatment but are not paid directly to another qualified retirement plan or to a traditional IRA. How to fill out form 1040ez ) If you choose not to have tax withheld or if you do not have enough tax withheld, you may have to make estimated tax payments. How to fill out form 1040ez See Estimated tax , later. How to fill out form 1040ez The withholding rules apply to the taxable part of payments you receive from: An employer pension, annuity, profit-sharing, or stock bonus plan, Any other deferred compensation plan, A traditional individual retirement arrangement (IRA), or A commercial annuity. How to fill out form 1040ez For this purpose, a commercial annuity means an annuity, endowment, or life insurance contract issued by an insurance company. How to fill out form 1040ez There will be no withholding on any part of a distribution where it is reasonable to believe that it will not be includible in gross income. How to fill out form 1040ez Choosing no withholding. How to fill out form 1040ez   You can choose not to have income tax withheld from retirement plan payments unless they are eligible rollover distributions. How to fill out form 1040ez You can make this choice on Form W-4P for periodic and nonperiodic payments. How to fill out form 1040ez This choice generally remains in effect until you revoke it. How to fill out form 1040ez   The payer will ignore your choice not to have tax withheld if: You do not give the payer your social security number (in the required manner), or The IRS notifies the payer, before the payment is made, that you gave an incorrect social security number. How to fill out form 1040ez   To choose not to have tax withheld, a U. How to fill out form 1040ez S. How to fill out form 1040ez citizen or resident alien must give the payer a home address in the United States or its possessions. How to fill out form 1040ez Without that address, the payer must withhold tax. How to fill out form 1040ez For example, the payer has to withhold tax if the recipient has provided a U. How to fill out form 1040ez S. How to fill out form 1040ez address for a nominee, trustee, or agent to whom the benefits are delivered, but has not provided his or her own U. How to fill out form 1040ez S. How to fill out form 1040ez home address. How to fill out form 1040ez   If you do not give the payer a home address in the United States or its possessions, you can choose not to have tax withheld only if you certify to the payer that you are not a U. How to fill out form 1040ez S. How to fill out form 1040ez citizen, a U. How to fill out form 1040ez S. How to fill out form 1040ez resident alien, or someone who left the country to avoid tax. How to fill out form 1040ez But if you so certify, you may be subject to the 30% flat rate withholding that applies to nonresident aliens. How to fill out form 1040ez This 30% rate will not apply if you are exempt or subject to a reduced rate by treaty. How to fill out form 1040ez For details, get Publication 519. How to fill out form 1040ez Periodic payments. How to fill out form 1040ez   Unless you choose no withholding, your annuity or similar periodic payments (other than eligible rollover distributions) will be treated like wages for withholding purposes. How to fill out form 1040ez Periodic payments are amounts paid at regular intervals (such as weekly, monthly, or yearly) for a period of time greater than one year (such as for 15 years or for life). How to fill out form 1040ez You should give the payer a completed withholding certificate (Form W-4P or a similar form provided by the payer). How to fill out form 1040ez If you do not, tax will be withheld as if you were married and claiming three withholding allowances. How to fill out form 1040ez   Tax will be withheld as if you were single and were claiming no withholding allowances if: You do not give the payer your social security number (in the required manner), or The IRS notifies the payer (before any payment is made) that you gave an incorrect social security number. How to fill out form 1040ez   You must file a new withholding certificate to change the amount of withholding. How to fill out form 1040ez Nonperiodic distributions. How to fill out form 1040ez    Unless you choose no withholding, the withholding rate for a nonperiodic distribution (a payment other than a periodic payment) that is not an eligible rollover distribution is 10% of the distribution. How to fill out form 1040ez You can also ask the payer to withhold an additional amount using Form W-4P. How to fill out form 1040ez The part of any loan treated as a distribution (except an offset amount to repay the loan), explained later, is subject to withholding under this rule. How to fill out form 1040ez Eligible rollover distribution. How to fill out form 1040ez    If you receive an eligible rollover distribution, 20% of it generally will be withheld for income tax. How to fill out form 1040ez You cannot choose not to have tax withheld from an eligible rollover distribution. How to fill out form 1040ez However, tax will not be withheld if you have the plan administrator pay the eligible rollover distribution directly to another qualified plan or an IRA in a direct rollover. How to fill out form 1040ez For more information about eligible rollover distributions, see Rollovers , later. How to fill out form 1040ez Estimated tax. How to fill out form 1040ez   Your estimated tax is the total of your expected income tax, self-employment tax, and certain other taxes for the year, minus your expected credits and withheld tax. How to fill out form 1040ez Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax (after subtracting your withholding and credits) and you expect your withholding and credits to be less than the smaller of: 90% of the tax to be shown on your 2014 return, or 100% of the tax shown on your 2013 return. How to fill out form 1040ez If your adjusted gross income for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing separately), substitute 110% for 100% in (2) above. How to fill out form 1040ez For more information, get Publication 505, Tax Withholding and Estimated Tax. How to fill out form 1040ez In figuring your withholding or estimated tax, remember that a part of your monthly social security or equivalent tier 1 railroad retirement benefits may be taxable. How to fill out form 1040ez See Publication 915. How to fill out form 1040ez You can choose to have income tax withheld from those benefits. How to fill out form 1040ez Use Form W-4V to make this choice. How to fill out form 1040ez Cost (Investment in the Contract) Distributions from your pension or annuity plan may include amounts treated as a recovery of your cost (investment in the contract). How to fill out form 1040ez If any part of a distribution is treated as a recovery of your cost under the rules explained in this publication, that part is tax free. How to fill out form 1040ez Therefore, the first step in figuring how much of a distribution is taxable is to determine the cost of your pension or annuity. How to fill out form 1040ez In general, your cost is your net investment in the contract as of the annuity starting date (or the date of the distribution, if earlier). How to fill out form 1040ez To find this amount, you must first figure the total premiums, contributions, or other amounts you paid. How to fill out form 1040ez This includes the amounts your employer contributed that were taxable to you when paid. How to fill out form 1040ez (However, see Foreign employment contributions , later. How to fill out form 1040ez ) It does not include amounts withheld from your pay on a tax-deferred basis (money that was taken out of your gross pay before taxes were deducted). How to fill out form 1040ez It also does not include amounts you contributed for health and accident benefits (including any additional premiums paid for double indemnity or disability benefits). How to fill out form 1040ez From this total cost you must subtract the following amounts. How to fill out form 1040ez Any refunded premiums, rebates, dividends, or unrepaid loans that were not included in your income and that you received by the later of the annuity starting date or the date on which you received your first payment. How to fill out form 1040ez Any other tax-free amounts you received under the contract or plan by the later of the dates in (1). How to fill out form 1040ez If you must use the Simplified Method for your annuity payments, the tax-free part of any single-sum payment received in connection with the start of the annuity payments, regardless of when you received it. How to fill out form 1040ez (See Simplified Method , later, for information on its required use. How to fill out form 1040ez ) If you use the General Rule for your annuity payments, the value of the refund feature in your annuity contract. How to fill out form 1040ez (See General Rule , later, for information on its use. How to fill out form 1040ez ) Your annuity contract has a refund feature if the annuity payments are for your life (or the lives of you and your survivor) and payments in the nature of a refund of the annuity's cost will be made to your beneficiary or estate if all annuitants die before a stated amount or a stated number of payments are made. How to fill out form 1040ez For more information, see Publication 939. How to fill out form 1040ez The tax treatment of the items described in (1) through (3) is discussed later under Taxation of Nonperiodic Payments . How to fill out form 1040ez Form 1099-R. How to fill out form 1040ez If you began receiving periodic payments of a life annuity in 2013, the payer should show your total contributions to the plan in box 9b of your 2013 Form 1099-R. How to fill out form 1040ez Annuity starting date defined. How to fill out form 1040ez   Your annuity starting date is the later of the first day of the first period for which you received a payment or the date the plan's obligations became fixed. How to fill out form 1040ez Example. How to fill out form 1040ez On January 1, you completed all your payments required under an annuity contract providing for monthly payments starting on August 1 for the period beginning July 1. How to fill out form 1040ez The annuity starting date is July 1. How to fill out form 1040ez This is the date you use in figuring the cost of the contract and selecting the appropriate number from Table 1 for line 3 of the Simplified Method Worksheet. How to fill out form 1040ez Designated Roth accounts. How to fill out form 1040ez   Your cost in these accounts is your designated Roth contributions that were included in your income as wages subject to applicable withholding requirements. How to fill out form 1040ez Your cost will also include any in-plan Roth rollovers you included in income. How to fill out form 1040ez Foreign employment contributions. How to fill out form 1040ez   If you worked abroad, your cost may include contributions by your employer to the retirement plan, but only if those contributions would be excludible from your gross income had they been paid directly to you as compensation. How to fill out form 1040ez The contributions that apply are: Contributions before 1963 by your employer, Contributions after 1962 by your employer if the contributions would be excludible from your gross income (not including the foreign earned income exclusion) had they been paid directly to you, or Contributions after 1996 by your employer if you performed the services of a foreign missionary (a duly ordained, commissioned, or licensed minister of a church or a lay person) but only if the contributions would be excludible from your gross income had they been paid directly to you. How to fill out form 1040ez Foreign employment contributions while a nonresident alien. How to fill out form 1040ez   In determining your cost, special rules apply if you are a U. How to fill out form 1040ez S. How to fill out form 1040ez citizen or resident alien who received distributions in 2013 from a plan to which contributions were made while you were a nonresident alien. How to fill out form 1040ez Your contributions and your employer's contributions are not included in your cost if the contribution: Was made based on compensation which was for services performed outside the United States while you were a nonresident alien, and Was not subject to income tax under the laws of the United States or any foreign country, but only if the contribution would have been subject to income tax if paid as cash compensation when the services were performed. How to fill out form 1040ez Taxation of Periodic Payments This section explains how the periodic payments you receive from a pension or annuity plan are taxed. How to fill out form 1040ez Periodic payments are amounts paid at regular intervals (such as weekly, monthly, or yearly) for a period of time greater than one year (such as for 15 years or for life). How to fill out form 1040ez These payments are also known as amounts received as an annuity. How to fill out form 1040ez If you receive an amount from your plan that is not a periodic payment, see Taxation of Nonperiodic Payments , later. How to fill out form 1040ez In general, you can recover the cost of your pension or annuity tax free over the period you are to receive the payments. How to fill out form 1040ez The amount of each payment that is more than the part that represents your cost is taxable (however, see Insurance Premiums for Retired Public Safety Officers , earlier). How to fill out form 1040ez Designated Roth accounts. How to fill out form 1040ez   If you receive a qualified distribution from a designated Roth account, the distribution is not included in your gross income. How to fill out form 1040ez This applies to both your cost in the account and income earned on that account. How to fill out form 1040ez A qualified distribution is generally a distribution that is: Made after a 5-tax-year period of participation, and Made on or after the date you reach age 59½, made to a beneficiary or your estate on or after your death, or attributable to your being disabled. How to fill out form 1040ez   If the distribution is not a qualified distribution, the rules discussed in this section apply. How to fill out form 1040ez The designated Roth account is treated as a separate contract. How to fill out form 1040ez Period of participation. How to fill out form 1040ez   The 5-tax-year period of participation is the 5-tax-year period beginning with the first tax year for which the participant made a designated Roth contribution to the plan. How to fill out form 1040ez Therefore, for designated Roth contributions made for 2013, the first year for which a qualified distribution can be made is 2018. How to fill out form 1040ez   However, if a direct rollover is made to the plan from a designated Roth account under another plan, the 5-tax-year period for the recipient plan begins with the first tax year for which the participant first had designated Roth contributions made to the other plan. How to fill out form 1040ez   Your 401(k), 403(b), or 457(b) plan may permit you to roll over amounts from those plans to a designated Roth account within the same plan. How to fill out form 1040ez This is known as an in-plan Roth rollover. How to fill out form 1040ez For more details, see In-plan Roth rollovers , later. How to fill out form 1040ez Fully Taxable Payments The pension or annuity payments that you receive are fully taxable if you have no cost in the contract because any of the following situations applies to you (however, see Insurance Premiums for Retired Public Safety Officers , earlier). How to fill out form 1040ez You did not pay anything or are not considered to have paid anything for your pension or annuity. How to fill out form 1040ez Amounts withheld from your pay on a tax-deferred basis are not considered part of the cost of the pension or annuity payment. How to fill out form 1040ez Your employer did not withhold contributions from your salary. How to fill out form 1040ez You got back all of your contributions tax free in prior years (however, see Exclusion not limited to cost under Partly Taxable Payments, later). How to fill out form 1040ez Report the total amount you got on Form 1040, line 16b; Form 1040A, line 12b; or on Form 1040NR, line 17b. How to fill out form 1040ez You should make no entry on Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a. How to fill out form 1040ez Deductible voluntary employee contributions. How to fill out form 1040ez   Distributions you receive that are based on your accumulated deductible voluntary employee contributions are generally fully taxable in the year distributed to you. How to fill out form 1040ez Accumulated deductible voluntary employee contributions include net earnings on the contributions. How to fill out form 1040ez If distributed as part of a lump sum, they do not qualify for the 10-year tax option or capital gain treatment, explained later. How to fill out form 1040ez Partly Taxable Payments If you have a cost to recover from your pension or annuity plan (see Cost (Investment in the Contract) , earlier), you can exclude part of each annuity payment from income as a recovery of your cost. How to fill out form 1040ez This tax-free part of the payment is figured when your annuity starts and remains the same each year, even if the amount of the payment changes. How to fill out form 1040ez The rest of each payment is taxable (however, see Insurance Premiums for Retired Public Safety Officers , earlier). How to fill out form 1040ez You figure the tax-free part of the payment using one of the following methods. How to fill out form 1040ez Simplified Method. How to fill out form 1040ez You generally must use this method if your annuity is paid under a qualified plan (a qualified employee plan, a qualified employee annuity, or a tax-sheltered annuity plan or contract). How to fill out form 1040ez You cannot use this method if your annuity is paid under a nonqualified plan. How to fill out form 1040ez General Rule. How to fill out form 1040ez You must use this method if your annuity is paid under a nonqualified plan. How to fill out form 1040ez You generally cannot use this method if your annuity is paid under a qualified plan. How to fill out form 1040ez You determine which method to use when you first begin receiving your annuity, and you continue using it each year that you recover part of your cost. How to fill out form 1040ez If you had more than one partly taxable pension or annuity, figure the tax-free part and the taxable part of each separately. How to fill out form 1040ez Qualified plan annuity starting before November 19, 1996. How to fill out form 1040ez   If your annuity is paid under a qualified plan and your annuity starting date (defined earlier under Cost (Investment in the Contract) ) is after July 1, 1986, and before November 19, 1996, you could have chosen to use either the Simplified Method or the General Rule. How to fill out form 1040ez If your annuity starting date is before July 2, 1986, you use the General Rule unless your annuity qualified for the Three-Year Rule. How to fill out form 1040ez If you used the Three-Year Rule (which was repealed for annuities starting after July 1, 1986), your annuity payments are generally now fully taxable. How to fill out form 1040ez Exclusion limit. How to fill out form 1040ez   Your annuity starting date determines the total amount of annuity payments that you can exclude from income over the years. How to fill out form 1040ez Once your annuity starting date is determined, it does not change. How to fill out form 1040ez If you calculate the taxable portion of your annuity payments using the simplified method worksheet, the annuity starting date determines the recovery period for your cost. How to fill out form 1040ez That recovery period begins on your annuity starting date and is not affected by the date you first complete the worksheet. How to fill out form 1040ez Exclusion limited to cost. How to fill out form 1040ez   If your annuity starting date is after 1986, the total amount of annuity income that you can exclude over the years as a recovery of the cost cannot exceed your total cost. How to fill out form 1040ez Any unrecovered cost at your (or the last annuitant's) death is allowed as a miscellaneous itemized deduction on the final return of the decedent. How to fill out form 1040ez This deduction is not subject to the 2%-of-adjusted-gross-income limit. How to fill out form 1040ez Example 1. How to fill out form 1040ez Your annuity starting date is after 1986, and you exclude $100 a month ($1,200 a year) under the Simplified Method. How to fill out form 1040ez The total cost of your annuity is $12,000. How to fill out form 1040ez Your exclusion ends when you have recovered your cost tax free, that is, after 10 years (120 months). How to fill out form 1040ez After that, your annuity payments are generally fully taxable. How to fill out form 1040ez Example 2. How to fill out form 1040ez The facts are the same as in Example 1, except you die (with no surviving annuitant) after the eighth year of retirement. How to fill out form 1040ez You have recovered tax free only $9,600 (8 × $1,200) of your cost. How to fill out form 1040ez An itemized deduction for your unrecovered cost of $2,400 ($12,000 – $9,600) can be taken on your final return. How to fill out form 1040ez Exclusion not limited to cost. How to fill out form 1040ez   If your annuity starting date is before 1987, you can continue to take your monthly exclusion for as long as you receive your annuity. How to fill out form 1040ez If you chose a joint and survivor annuity, your survivor can continue to take the survivor's exclusion figured as of the annuity starting date. How to fill out form 1040ez The total exclusion may be more than your cost. How to fill out form 1040ez Simplified Method Under the Simplified Method, you figure the tax-free part of each annuity payment by dividing your cost by the total number of anticipated monthly payments. How to fill out form 1040ez For an annuity that is payable for the lives of the annuitants, this number is based on the annuitants' ages on the annuity starting date and is determined from a table. How to fill out form 1040ez For any other annuity, this number is the number of monthly annuity payments under the contract. How to fill out form 1040ez Who must use the Simplified Method. How to fill out form 1040ez   You must use the Simplified Method if your annuity starting date is after November 18, 1996, and you meet both of the following conditions. How to fill out form 1040ez You receive your pension or annuity payments from any of the following plans. How to fill out form 1040ez A qualified employee plan. How to fill out form 1040ez A qualified employee annuity. How to fill out form 1040ez A tax-sheltered annuity plan (403(b) plan). How to fill out form 1040ez On your annuity starting date, at least one of the following conditions applies to you. How to fill out form 1040ez You are under age 75. How to fill out form 1040ez You are entitled to less than 5 years of guaranteed payments. How to fill out form 1040ez Guaranteed payments. How to fill out form 1040ez   Your annuity contract provides guaranteed payments if a minimum number of payments or a minimum amount (for example, the amount of your investment) is payable even if you and any survivor annuitant do not live to receive the minimum. How to fill out form 1040ez If the minimum amount is less than the total amount of the payments you are to receive, barring death, during the first 5 years after payments begin (figured by ignoring any payment increases), you are entitled to less than 5 years of guaranteed payments. How to fill out form 1040ez Annuity starting before November 19, 1996. How to fill out form 1040ez   If your annuity starting date is after July 1, 1986, and before November 19, 1996, and you chose to use the Simplified Method, you must continue to use it each year that you recover part of your cost. How to fill out form 1040ez You could have chosen to use the Simplified Method if your annuity is payable for your life (or the lives of you and your survivor annuitant) and you met both of the conditions listed earlier under Who must use the Simplified Method . How to fill out form 1040ez Who cannot use the Simplified Method. How to fill out form 1040ez   You cannot use the Simplified Method if you receive your pension or annuity from a nonqualified plan or otherwise do not meet the conditions described in the preceding discussion. How to fill out form 1040ez See General Rule , later. How to fill out form 1040ez How to use the Simplified Method. How to fill out form 1040ez    Complete Worksheet A in the back of this publication to figure your taxable annuity for 2013. How to fill out form 1040ez Be sure to keep the completed worksheet; it will help you figure your taxable annuity next year. How to fill out form 1040ez   To complete line 3 of the worksheet, you must determine the total number of expected monthly payments for your annuity. How to fill out form 1040ez How you do this depends on whether the annuity is for a single life, multiple lives, or a fixed period. How to fill out form 1040ez For this purpose, treat an annuity that is payable over the life of an annuitant as payable for that annuitant's life even if the annuity has a fixed-period feature or also provides a temporary annuity payable to the annuitant's child under age 25. How to fill out form 1040ez    You do not need to complete line 3 of the worksheet or make the computation on line 4 if you received annuity payments last year and used last year's worksheet to figure your taxable annuity. How to fill out form 1040ez Instead, enter the amount from line 4 of last year's worksheet on line 4 of this year's worksheet. How to fill out form 1040ez Single-life annuity. How to fill out form 1040ez   If your annuity is payable for your life alone, use Table 1 at the bottom of the worksheet to determine the total number of expected monthly payments. How to fill out form 1040ez Enter on line 3 the number shown for your age on your annuity starting date. How to fill out form 1040ez This number will differ depending on whether your annuity starting date is before November 19, 1996, or after November 18, 1996. How to fill out form 1040ez Multiple-lives annuity. How to fill out form 1040ez   If your annuity is payable for the lives of more than one annuitant, use Table 2 at the bottom of the worksheet to determine the total number of expected monthly payments. How to fill out form 1040ez Enter on line 3 the number shown for the annuitants' combined ages on the annuity starting date. How to fill out form 1040ez For an annuity payable to you as the primary annuitant and to more than one survivor annuitant, combine your age and the age of the youngest survivor annuitant. How to fill out form 1040ez For an annuity that has no primary annuitant and is payable to you and others as survivor annuitants, combine the ages of the oldest and youngest annuitants. How to fill out form 1040ez Do not treat as a survivor annuitant anyone whose entitlement to payments depends on an event other than the primary annuitant's death. How to fill out form 1040ez   However, if your annuity starting date is before 1998, do not use Table 2 and do not combine the annuitants' ages. How to fill out form 1040ez Instead, you must use Table 1 at the bottom of the worksheet and enter on line 3 the number shown for the primary annuitant's age on the annuity starting date. How to fill out form 1040ez This number will differ depending on whether your annuity starting date is before November 19, 1996, or after November 18, 1996. How to fill out form 1040ez Fixed-period annuity. How to fill out form 1040ez   If your annuity does not depend in whole or in part on anyone's life expectancy, the total number of expected monthly payments to enter on line 3 of the worksheet is the number of monthly annuity payments under the contract. How to fill out form 1040ez Line 6. How to fill out form 1040ez   The amount on line 6 should include all amounts that could have been recovered in prior years. How to fill out form 1040ez If you did not recover an amount in a prior year, you may be able to amend your returns for the affected years. How to fill out form 1040ez Example. How to fill out form 1040ez Bill Smith, age 65, began receiving retirement benefits in 2013 under a joint and survivor annuity. How to fill out form 1040ez Bill's annuity starting date is January 1, 2013. How to fill out form 1040ez The benefits are to be paid for the joint lives of Bill and his wife, Kathy, age 65. How to fill out form 1040ez Bill had contributed $31,000 to a qualified plan and had received no distributions before the annuity starting date. How to fill out form 1040ez Bill is to receive a retirement benefit of $1,200 a month, and Kathy is to receive a monthly survivor benefit of $600 upon Bill's death. How to fill out form 1040ez Bill must use the Simplified Method to figure his taxable annuity because his payments are from a qualified plan and he is under age 75. How to fill out form 1040ez Because his annuity is payable over the lives of more than one annuitant, he uses his and Kathy's combined ages and Table 2 at the bottom of Worksheet A in completing line 3 of the worksheet. How to fill out form 1040ez His completed worksheet is shown later. How to fill out form 1040ez Bill's tax-free monthly amount is $100 ($31,000 ÷ 310) as shown on line 4 of the worksheet. How to fill out form 1040ez Upon Bill's death, if Bill has not recovered the full $31,000 investment, Kathy will also exclude $100 from her $600 monthly payment. How to fill out form 1040ez The full amount of any annuity payments received after 310 payments are paid must be included in gross income. How to fill out form 1040ez If Bill and Kathy die before 310 payments are made, a miscellaneous itemized deduction will be allowed for the unrecovered cost on the final income tax return of the last to die. How to fill out form 1040ez This deduction is not subject to the 2%-of-adjusted-gross-income limit. How to fill out form 1040ez Worksheet A. How to fill out form 1040ez Simplified Method Worksheet for Bill Smith 1. How to fill out form 1040ez Enter the total pension or annuity payments received this year. How to fill out form 1040ez Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. How to fill out form 1040ez $14,400 2. How to fill out form 1040ez Enter your cost in the plan (contract) at the annuity starting date plus any death benefit exclusion. How to fill out form 1040ez * See Cost (Investment in the Contract) , earlier 2. How to fill out form 1040ez 31,000   Note. How to fill out form 1040ez If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). How to fill out form 1040ez Otherwise, go to line 3. How to fill out form 1040ez     3. How to fill out form 1040ez Enter the appropriate number from Table 1 below. How to fill out form 1040ez But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below 3. How to fill out form 1040ez 310 4. How to fill out form 1040ez Divide line 2 by the number on line 3 4. How to fill out form 1040ez 100 5. How to fill out form 1040ez Multiply line 4 by the number of months for which this year's payments were made. How to fill out form 1040ez If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. How to fill out form 1040ez Otherwise, go to line 6 5. How to fill out form 1040ez 1,200 6. How to fill out form 1040ez Enter any amount previously recovered tax free in years after 1986. How to fill out form 1040ez This is the amount shown on line 10 of your worksheet for last year 6. How to fill out form 1040ez -0- 7. How to fill out form 1040ez Subtract line 6 from line 2 7. How to fill out form 1040ez 31,000 8. How to fill out form 1040ez Enter the smaller of line 5 or line 7 8. How to fill out form 1040ez 1,200 9. How to fill out form 1040ez Taxable amount for year. How to fill out form 1040ez Subtract line 8 from line 1. How to fill out form 1040ez Enter the result, but not less than zero. How to fill out form 1040ez Also, add this amount to the total for Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. How to fill out form 1040ez Note: If your Form 1099-R shows a larger taxable amount, use the amount figured on this line instead. How to fill out form 1040ez If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers , earlier, before entering an amount on your tax return 9. How to fill out form 1040ez $13,200 10. How to fill out form 1040ez Was your annuity starting date before 1987? □ Yes. How to fill out form 1040ez STOP. How to fill out form 1040ez Do not complete the rest of this worksheet. How to fill out form 1040ez  ☑ No. How to fill out form 1040ez Add lines 6 and 8. How to fill out form 1040ez This is the amount you have recovered tax free through 2013. How to fill out form 1040ez You will need this number if you need to fill out this worksheet next year 10. How to fill out form 1040ez 1,200 11. How to fill out form 1040ez Balance of cost to be recovered. How to fill out form 1040ez Subtract line 10 from line 2. How to fill out form 1040ez If zero, you will not have to complete this worksheet next year. How to fill out form 1040ez The payments you receive next year will generally be fully taxable 11. How to fill out form 1040ez $29,800         * A death benefit exclusion (up to $5,000) applied to certain benefits received by employees who died before August 21, 1996. How to fill out form 1040ez           Table 1 for Line 3 Above       AND your annuity starting date was—     IF the age at annuity starting date was. How to fill out form 1040ez . How to fill out form 1040ez . How to fill out form 1040ez BEFORE November 19, 1996, enter on line 3. How to fill out form 1040ez . How to fill out form 1040ez . How to fill out form 1040ez AFTER November 18, 1996, enter on line 3. How to fill out form 1040ez . How to fill out form 1040ez . How to fill out form 1040ez     55 or under 300 360     56-60 260 310     61-65 240 260     66-70 170 210     71 or older 120 160     Table 2 for Line 3 Above     IF the combined ages at  annuity starting date were. How to fill out form 1040ez . How to fill out form 1040ez . How to fill out form 1040ez THEN enter on line 3. How to fill out form 1040ez . How to fill out form 1040ez . How to fill out form 1040ez     110 or under   410     111-120   360     121-130   310     131-140   260     141 or older   210   Multiple annuitants. How to fill out form 1040ez   If you and one or more other annuitants receive payments at the same time, you exclude from each annuity payment a pro rata share of the monthly tax-free amount. How to fill out form 1040ez Figure your share by taking the following steps. How to fill out form 1040ez Complete your worksheet through line 4 to figure the monthly tax-free amount. How to fill out form 1040ez Divide the amount of your monthly payment by the total amount of the monthly payments to all annuitants. How to fill out form 1040ez Multiply the amount on line 4 of your worksheet by the amount figured in (2) above. How to fill out form 1040ez The result is your share of the monthly tax-free amount. How to fill out form 1040ez   Replace the amount on line 4 of the worksheet with the result in (3) above. How to fill out form 1040ez Enter that amount on line 4 of your worksheet each year. How to fill out form 1040ez General Rule Under the General Rule, you determine the tax-free part of each annuity payment based on the ratio of the cost of the contract to the total expected return. How to fill out form 1040ez Expected return is the total amount you and other eligible annuitants can expect to receive under the contract. How to fill out form 1040ez To figure it, you must use life expectancy (actuarial) tables prescribed by the IRS. How to fill out form 1040ez Who must use the General Rule. How to fill out form 1040ez   You must use the General Rule if you receive pension or annuity payments from: A nonqualified plan (such as a private annuity, a purchased commercial annuity, or a nonqualified employee plan), or A qualified plan if you are age 75 or older on your annuity starting date and your annuity payments are guaranteed for at least 5 years. How to fill out form 1040ez Annuity starting before November 19, 1996. How to fill out form 1040ez   If your annuity starting date is after July 1, 1986, and before November 19, 1996, you had to use the General Rule for either circumstance just described. How to fill out form 1040ez You also had to use it for any fixed-period annuity. How to fill out form 1040ez If you did not have to use the General Rule, you could have chosen to use it. How to fill out form 1040ez If your annuity starting date is before July 2, 1986, you had to use the General Rule unless you could use the Three-Year Rule. How to fill out form 1040ez   If you had to use the General Rule (or chose to use it), you must continue to use it each year that you recover your cost. How to fill out form 1040ez Who cannot use the General Rule. How to fill out form 1040ez   You cannot use the General Rule if you receive your pension or annuity from a qualified plan and none of the circumstances described in the preceding discussions apply to you. How to fill out form 1040ez See Simplified Method , earlier. How to fill out form 1040ez More information. How to fill out form 1040ez   For complete information on using the General Rule, including the actuarial tables you need, see Publication 939. How to fill out form 1040ez Taxation of Nonperiodic Payments This section of the publication explains how any nonperiodic distributions you receive under a pension or annuity plan are taxed. How to fill out form 1040ez Nonperiodic distributions are also known as amounts not received as an annuity. How to fill out form 1040ez They include all payments other than periodic payments and corrective distributions. How to fill out form 1040ez For example, the following items are treated as nonperiodic distributions. How to fill out form 1040ez Cash withdrawals. How to fill out form 1040ez Distributions of current earnings (dividends) on your investment. How to fill out form 1040ez However, do not include these distributions in your income to the extent the insurer keeps them to pay premiums or other consideration for the contract. How to fill out form 1040ez Certain loans. How to fill out form 1040ez See Loans Treated as Distributions , later. How to fill out form 1040ez The value of annuity contracts transferred without full and adequate consideration. How to fill out form 1040ez See Transfers of Annuity Contracts , later. How to fill out form 1040ez Corrective distributions of excess plan contributions. How to fill out form 1040ez   Generally, if the contributions made for you during the year to certain retirement plans exceed certain limits, the excess is taxable to you. How to fill out form 1040ez To correct an excess, your plan may distribute it to you (along with any income earned on the excess). How to fill out form 1040ez Although the plan reports the corrective distributions on Form 1099-R, the distribution is not treated as a nonperiodic distribution from the plan. How to fill out form 1040ez It is not subject to the allocation rules explained in the following discussion, it cannot be rolled over into another plan, and it is not subject to the additional tax on early distributions. How to fill out form 1040ez    If your retirement plan made a corrective distribution of excess amounts (excess deferrals, excess contributions, or excess annual additions), your Form 1099-R should have the code “8,” “B,” “P,” or “E” in box 7. How to fill out form 1040ez   For information on plan contribution limits and how to report corrective distributions of excess contributions, see Retirement Plan Contributions under Employee Compensation in Publication 525. How to fill out form 1040ez Figuring the Taxable Amount How you figure the taxable amount of a nonperiodic distribution depends on whether it is made before the annuity starting date, or on or after the annuity starting date. How to fill out form 1040ez If it is made before the annuity starting date, its tax treatment also depends on whether it is made under a qualified or nonqualified plan. How to fill out form 1040ez If it is made under a nonqualified plan, its tax treatment depends on whether it fully discharges the contract, is received under certain life insurance or endowment contracts, or is allocable to an investment you made before August 14, 1982. How to fill out form 1040ez You may be able to roll over the taxable amount of a nonperiodic distribution from a qualified retirement plan into another qualified retirement plan or a traditional IRA tax free. How to fill out form 1040ez See Rollovers, later. How to fill out form 1040ez If you do not make a tax-free rollover and the distribution qualifies as a lump-sum distribution, you may be able to elect an optional method of figuring the tax on the taxable amount. How to fill out form 1040ez See Lump-Sum Distributions, later. How to fill out form 1040ez Annuity starting date. How to fill out form 1040ez   The annuity starting date is either the first day of the first period for which you receive an annuity payment under the contract or the date on which the obligation under the contract becomes fixed, whichever is later. How to fill out form 1040ez Distributions of employer securities. How to fill out form 1040ez    If you receive a distribution of employer securities from a qualified retirement plan, you may be able to defer the tax on the net unrealized appreciation (NUA) in the securities. How to fill out form 1040ez The NUA is the net increase in the securities' value while they were in the trust. How to fill out form 1040ez This tax deferral applies to distributions of the employer corporation's stocks, bonds, registered debentures, and debentures with interest coupons attached. How to fill out form 1040ez   If the distribution is a lump-sum distribution, tax is deferred on all of the NUA unless you choose to include it in your income for the year of the distribution. How to fill out form 1040ez    A lump-sum distribution for this purpose is the distribution or payment of a plan participant's entire balance (within a single tax year) from all of the employer's qualified plans of one kind (pension, profit-sharing, or stock bonus plans), but only if paid: Because of the plan participant's death, After the participant reaches age 59½, Because the participant, if an employee, separates from service, or After the participant, if a self-employed individual, becomes totally and permanently disabled. How to fill out form 1040ez    If you choose to include NUA in your income for the year of the distribution and the participant was born before January 2, 1936, you may be able to figure the tax on the NUA using the optional methods described und
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The How To Fill Out Form 1040ez

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