Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Irs Gov 1040ez

Ammend ReturnState Tax Forms 2012Irs Gov Efile2011 Tax ScheduleTaxact Online 20121040xformFree Online State Taxes2011 Tax FilingTax Form AmendmentFile Past Year TaxesE File 1040ezHttp Www Hrblock ComFiling Taxes For FreeFile State Taxes FreeFile Extension 2012 TaxesStudents And Tax ReturnsE File 2010 Tax Return2010 Tax Preparation1040 Nr Tax Form1040 Forms And Instructions2012 Income TaxHr BlockFiling Late Taxes For 2012Free Electronic Tax FilingTaxact 2012 ReturnHow To Do State Tax ReturnAmend Tax ReturnsTax Software FreeCan College Students File For TaxesIrs Easy FormDo Students Need To File TaxesTurbotax 2012Form 1040x More:label_form_201040x More:taxesEfiling Income TaxFiling A Tax Amendment OnlineFile State And Federal Taxes For Free1040ez Form 20141040 Ez Tax FormsTax Act OnlineFree Downloadable Irs Tax Forms

Irs Gov 1040ez

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

IRS Implements Changes to ITIN Application Requirement

Español

Effective January 1, 2013, the IRS implemented new procedures for issuing new Individual Taxpayer Identification Numbers (ITINs). Designed specifically for tax-administration purposes, ITINs are only issued to people who are not eligible to obtain a Social Security Number.

Specifically, the new procedures apply to most applicants submitting Forms W-7, Application for IRS Individual Taxpayer Identification Number. ITINs for individuals in these categories generally are issued during the tax filing season with the submission of a Form 1040, U.S. Individual Income Tax Return.

Questions and Answers

Some Applicants Not Impacted By Changes

Some categories of applicants are not impacted by these changes:

  • Military spouses and dependents without an SSN who need an ITIN (Military spouses use box e on Form W-7 and dependents use box d). Exceptions to the new document standards will be made for military family members satisfying the documentation requirements by providing a copy of the spouse or parent’s U.S. military identification, or applying from an overseas APO/FPO address.
  • Nonresident aliens applying for ITINs for the purpose of claiming tax treaty benefits (use boxes a and h on Form W-7). Non-resident alien applicants generally need ITINs for reasons besides filing a U.S. tax return. This is necessary for nonresident aliens who may be subject to third-party withholding for various income, such as certain gambling winnings or pension income, or need an ITIN for information reporting purposes. While existing documentation standards will be maintained only for these applicants, scrutiny of the documents will be heightened. ITIN applications of this category that are accompanied by a U.S. tax return will be subject to the new interim document standards.

The October 2, 2012 procedures put into place for the following groups will remain in effect:

  • Student and Exchange Visitor Program (SEVP) participants. SEVP participants already provide documentation to the Department of Homeland Security under the requirements of that program. Individuals studying under the SEVP will be required to apply through a university, college or other SEVP-approved institution. These are individuals admitted to the U.S. under an F, J or M visa who receive taxable scholarship, fellowship or other grants reportable by the school on Form W-2 or Form 1042-S. These procedures cover applications for the primary applicant, their spouse and dependents.
  • Non-citizens with approved Tax Year 2011 extensions to file their tax returns. These are noncitizens who requested an extension of time to file a 2011 federal income tax return for resident and nonresident aliens and choose to not submit originals documents or copies.
Page Last Reviewed or Updated: 12-Dec-2013

The Irs Gov 1040ez

Irs gov 1040ez Publication 584-B - Additional Material Table of Contents This image is too large to be displayed in the current screen. Irs gov 1040ez Please click the link to view the image. Irs gov 1040ez Office Furniture and Fixtures This image is too large to be displayed in the current screen. Irs gov 1040ez Please click the link to view the image. Irs gov 1040ez Information Systems This image is too large to be displayed in the current screen. Irs gov 1040ez Please click the link to view the image. Irs gov 1040ez Motor Vehicles This image is too large to be displayed in the current screen. Irs gov 1040ez Please click the link to view the image. Irs gov 1040ez Office Supplies This image is too large to be displayed in the current screen. Irs gov 1040ez Please click the link to view the image. Irs gov 1040ez Building, Components, and Land This image is too large to be displayed in the current screen. Irs gov 1040ez Please click the link to view the image. Irs gov 1040ez Equipment Tax Publications for Individual TaxpayersSee How To Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail. Irs gov 1040ez General Guides 1 Your Rights as a Taxpayer 17 Your Federal Income Tax For Individuals 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 509 Tax Calendars for 2012 910 IRS Guide to Free Tax Services Specialized Publications 3 Armed Forces’ Tax Guide 54 Tax Guide for U. Irs gov 1040ez S. Irs gov 1040ez Citizens and Resident Aliens Abroad 225 Farmer’s Tax Guide 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 502 Medical and Dental Expenses (Including the Health Coverage Tax Credit) 503 Child and Dependent Care Expenses 504 Divorced or Separated Individuals 505 Tax Withholding and Estimated Tax 514 Foreign Tax Credit for Individuals 516 U. Irs gov 1040ez S. Irs gov 1040ez Government Civilian Employees Stationed Abroad 517 Social Security and Other Information for Members of the Clergy and Religious Workers 519 U. Irs gov 1040ez S. Irs gov 1040ez Tax Guide for Aliens 521 Moving Expenses 523 Selling Your Home 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 526 Charitable Contributions 527 Residential Rental Property (Including Rental of Vacation Homes) 529 Miscellaneous Deductions 530 Tax Information for Homeowners 531 Reporting Tip Income 535 Business Expenses 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 537 Installment Sales 541 Partnerships 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 550 Investment Income and Expenses (Including Capital Gains and Losses) 551 Basis of Assets 554 Tax Guide for Seniors 555 Community Property 556 Examination of Returns, Appeal Rights, and Claims for Refund 559 Survivors, Executors, and Administrators 561 Determining the Value of Donated Property 570 Tax Guide for Individuals With Income From U. Irs gov 1040ez S. Irs gov 1040ez Possessions 571 Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations 575 Pension and Annuity Income 584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 587 Business Use of Your Home (Including Use by Daycare Providers) 590 Individual Retirement Arrangements (IRAs) 594 The IRS Collection Process 596 Earned Income Credit (EIC) 721 Tax Guide to U. Irs gov 1040ez S. Irs gov 1040ez Civil Service Retirement Benefits 901 U. Irs gov 1040ez S. Irs gov 1040ez Tax Treaties 907 Tax Highlights for Persons with Disabilities 908 Bankruptcy Tax Guide 915 Social Security and Equivalent Railroad Retirement Benefits 925 Passive Activity and At-Risk Rules 926 Household Employer’s Tax Guide For Wages Paid in 2012 929 Tax Rules for Children and Dependents 936 Home Mortgage Interest Deduction 946 How To Depreciate Property 947 Practice Before the IRS and Power of Attorney 950 Introduction to Estate and Gift Taxes 969 Health Savings Accounts and Other Tax-Favored Health Plans 970 Tax Benefits for Education 971 Innocent Spouse Relief 972 Child Tax Credit 1542 Per Diem Rates (For Travel Within the Continental United States) 1544 Reporting Cash Payments of Over $10,000 (Received in a Trade or Business) 1546 Taxpayer Advocate Service – Your Voice at the IRS Spanish Language Publications 1SP Derechos del Contribuyente 17(SP) El Impuesto Federal sobre los Ingresos Para Personas Fisicas 547(SP) Hechos Fortuitos Desastres y Robos 584(SP) Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de Uso Personal) 594SP El Proceso de Cobro del IRS 596SP Crédito por Ingreso del Trabajo 850(EN/SP) English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service 1544 (SP) Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio) Commonly Used Tax FormsSee How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail. Irs gov 1040ez Form Number and Title 1040 U. Irs gov 1040ez S. Irs gov 1040ez Individual Income Tax Return Sch A Itemized Deductions Sch B Interest and Ordinary Dividends Sch C Profit or Loss From Business Sch C-EZ Net Profit From Business Sch D Capital Gains and Losses Sch E Supplemental Income and Loss Sch EIC Earned Income Credit Sch F Profit or Loss From Farming Sch H Household Employment Taxes Sch J Income Averaging for Farmers and Fishermen Sch R Credit for the Elderly or the Disabled Sch SE Self-Employment Tax 1040A U. Irs gov 1040ez S. Irs gov 1040ez Individual Income Tax Return Sch B Interest and Ordinary Dividends 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040-ES Estimated Tax for Individuals 1040X Amended U. Irs gov 1040ez S. Irs gov 1040ez Individual Income Tax Return 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2441 Child and Dependent Care Expenses 2848 Power of Attorney and Declaration of Representative 2848(SP) Poder Legal y Declaración del Representante 3903 Moving Expenses 4562 Depreciation and Amortization 4868 Application for Automatic Extension of Time To File U. Irs gov 1040ez S. Irs gov 1040ez Individual Income Tax Return 4868(SP) Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos 4952 Investment Interest Expense Deduction 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 6251 Alternative Minimum Tax—Individuals 8283 Noncash Charitable Contributions 8582 Passive Activity Loss Limitations 8606 Nondeductible IRAs 8812 Additional Child Tax Credit 8822 Change of Address 8829 Expenses for Business Use of Your Home 8863 Education Credits (American Opportunity and Lifetime Learning Credits) 8949 Sales and Other Dispositions of Capital Assets 9465 Installment Agreement Request 9465(SP) Solicitud para un Plan de Pagos a Plazos         Prev  Up  Next   Home   More Online Publications