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Irs Gov 1040x Form

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Irs Gov 1040x Form

Irs gov 1040x form Publication 925 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. Irs gov 1040x form Tax questions. Irs gov 1040x form Useful Items - You may want to see: Future Developments For the latest developments related to Publication 925, such as legislation enacted after it was published, go to www. Irs gov 1040x form irs. Irs gov 1040x form gov/pub925. Irs gov 1040x form Reminders At-risk amounts. Irs gov 1040x form  The following rules apply to amounts borrowed after May 3, 2004. Irs gov 1040x form You must file Form 6198, At-Risk Limitations, if you are engaged in an activity included in (6) under Activities Covered by the At-Risk Rules and you have borrowed certain amounts described in Certain borrowed amounts excluded under At-Risk Amounts in this publication. Irs gov 1040x form You may be considered at risk for certain amounts described in Certain borrowed amounts excluded under At-Risk Amounts secured by real property used in the activity of holding real property (other than mineral property) that, if nonrecourse, would be qualified nonrecourse financing. Irs gov 1040x form Photographs of missing children. Irs gov 1040x form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs gov 1040x form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs gov 1040x form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Irs gov 1040x form Introduction This publication discusses two sets of rules that may limit the amount of your deductible loss from a trade, business, rental, or other income-producing activity. Irs gov 1040x form The first part of the publication discusses the passive activity rules. Irs gov 1040x form The second part discusses the at-risk rules. Irs gov 1040x form However, when you figure your allowable losses from any activity, you must apply the at-risk rules before the passive activity rules. Irs gov 1040x form Comments and suggestions. Irs gov 1040x form   We welcome your comments about this publication and your suggestions for future editions. Irs gov 1040x form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs gov 1040x form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs gov 1040x form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs gov 1040x form   You can send your comments from www. Irs gov 1040x form irs. Irs gov 1040x form gov/formspubs/. Irs gov 1040x form Click on “More Information” and then on “Comment on Tax Forms and Publications. Irs gov 1040x form ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Irs gov 1040x form Ordering forms and publications. Irs gov 1040x form   Visit www. Irs gov 1040x form irs. Irs gov 1040x form gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Irs gov 1040x form Internal Revenue Service 1201 N. Irs gov 1040x form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs gov 1040x form   If you have a tax question, check the information available on IRS. Irs gov 1040x form gov or call 1-800-829-1040. Irs gov 1040x form We cannot answer tax questions sent to either of the above addresses. Irs gov 1040x form Useful Items - You may want to see: Publication 527 Residential Rental Property (Including Rental of Vacation Homes) 541 Partnerships Form (and Instructions) 4952 Investment Interest Expense Deduction 6198 At-Risk Limitations 8582 Passive Activity Loss Limitations 8582-CR Passive Activity Credit Limitations 8810 Corporate Passive Activity Loss and Credit Limitations 8949 Sales and Other Dispositions of Capital Assets See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Irs gov 1040x form Prev  Up  Next   Home   More Online Publications

Publication 15-A (2014), Employer's Supplemental Tax Guide

(Supplement to Publication 15 (Circular E),Employer's Tax Guide)

For use in 2014


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The Irs Gov 1040x Form

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