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Irs Gov Forms 1040x

Search Freetaxusa ComFile 2010 Income TaxAmending Tax ReturnsFilelate ComFiling 2012 TaxesH&r Block Tax FormsFile 2010 Taxes Free OnlineIrs Web Page Income Tax Form 2012Free Online Tax FilingAmended 1040xCan You Refile Your TaxesFile Taxes For Free2010 1040 Tax FormFreetaxesIrs104ez FormE File My State Taxes For FreeFree Tax Filing For State And FederalForm 1040 XInstructions For Form 1040xState Tax ReturnsEfile FreeElectronic 1040ezH And R Block Free State FileHr Block OnlineIncome Tax FilingFree 2012 Tax Return SoftwareFederal Tax Amendment FormFree Tax SoftwareW2 EzExample Of 1040x Amended Tax Returns For 2013Tax SlayerFederal Tax Forms 1040ezWww H&rblock Com940 Ez FormFree Amended Tax ReturnFile 2006 TaxesIrs Form 1040ezMilitary Filing TaxesIrs Form 1040 Ez

Irs Gov Forms 1040x

Irs gov forms 1040x Index A Affected taxpayer, Affected taxpayer. Irs gov forms 1040x B Book inventories, charitable deduction for, Charitable Deduction for Contributions of Book Inventories to Public Schools C Cancellation of indebtedness, Exclusion of Certain Cancellations of Indebtedness by Reason of Hurricane Katrina Casualty and theft losses, Casualty and Theft Losses Charitable contributions, Temporary Suspension of Limits on Charitable Contributions Charitable deduction: Book inventory, Charitable Deduction for Contributions of Book Inventories to Public Schools Food inventory, Charitable Deduction for Contributions of Food Inventory Child tax credit, Earned Income Credit and Child Tax Credit Clean-up costs, Demolition and Clean-up Costs Copy of tax return, request for, Request for copy of tax return. Irs gov forms 1040x Core disaster area, Gulf Opportunity (GO) Zone (Core Disaster Area) Covered disaster area: Katrina, Katrina Covered Disaster Area Rita, Hurricane Rita Disaster Area (Rita Covered Disaster Area) Wilma, Wilma Covered Disaster Area Credits: Child tax, Earned Income Credit and Child Tax Credit Earned income, Earned Income Credit and Child Tax Credit Education, Education Credits Employee retention, Employee Retention Credit Hurricane Katrina housing, Hurricane Katrina Housing Credit Rehabilitation tax, Increase in Rehabilitation Tax Credit Work opportunity, Work Opportunity Credit D Deadlines, extended, Extended Tax Deadlines Demolition costs, Demolition and Clean-up Costs Depreciation: Qualified GO Zone property, Qualified GO Zone property. Irs gov forms 1040x Special allowance, Special Depreciation Allowance Disaster area: Hurricane Katrina, Hurricane Katrina Disaster Area Hurricane Rita, Hurricane Rita Disaster Area (Rita Covered Disaster Area) Hurricane Wilma, Hurricane Wilma Disaster Area Distributions: Home purchase or construction, Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Qualified hurricane, Qualified hurricane distribution. Irs gov forms 1040x Repayment of, Repayment of Qualified Hurricane Distributions Taxation of, Taxation of Qualified Hurricane Distributions E Earned income credit, Earned Income Credit and Child Tax Credit Education credits, Education Credits Eligible retirement plan, Eligible retirement plan. Irs gov forms 1040x Employee retention credit, Employee Retention Credit Exemption, additional for housing, Additional Exemption for Housing Individuals Displaced by Hurricane Katrina F Federal mortgage subsidy, recapture of, Recapture of Federal Mortgage Subsidy Food inventory, charitable deduction for, Charitable Deduction for Contributions of Food Inventory G Gulf Opportunity (GO) Zone, Gulf Opportunity (GO) Zone (Core Disaster Area) H Help: How to get, How To Get Tax Help Phone number, How To Get Tax Help Special IRS assistance, How To Get Tax Help Website, How To Get Tax Help Hope credit (see Education credits) Hurricane Katrina disaster area, Hurricane Katrina Disaster Area Hurricane Katrina housing credit, Hurricane Katrina Housing Credit Hurricane Rita disaster area, Hurricane Rita Disaster Area (Rita Covered Disaster Area) Hurricane Wilma disaster area, Hurricane Wilma Disaster Area I Involuntary conversion (see Replacement period for nonrecognition of gain) IRAs and other retirement plans, IRAs and Other Retirement Plans L Lifetime learning credit (see Education credits) M Mileage reimbursements, charitable volunteers, Mileage Reimbursements to Charitable Volunteers N Net operating losses, Net Operating Losses Q Qualified GO Zone loss, Qualified GO Zone loss. Irs gov forms 1040x Qualified hurricane distribution, Qualified hurricane distribution. Irs gov forms 1040x R Reforestation costs, Reforestation Costs Rehabilitation tax credit, Increase in Rehabilitation Tax Credit Relocation, temporary, Tax Relief for Temporary Relocation Replacement period for nonrecognition of gain, Replacement Period for Nonrecognition of Gain Retirement plan, eligible, Eligible retirement plan. Irs gov forms 1040x Retirement plans, IRAs and Other Retirement Plans Rita GO Zone, Rita GO Zone S Section 179 deduction, Increased Section 179 Deduction Standard mileage rate, charitable use, Standard Mileage Rate for Charitable Use of Vehicles T Tax return: Request for copy, Request for copy of tax return. Irs gov forms 1040x Request for transcript, Request for transcript of tax return. Irs gov forms 1040x Taxpayer Advocate, Contacting your Taxpayer Advocate. Irs gov forms 1040x Temporary relocation, Tax Relief for Temporary Relocation Theft losses, Casualty and Theft Losses Timber: 5-year NOL carryback, 5-year NOL carryback of certain timber losses. Irs gov forms 1040x Reforestation costs, Reforestation Costs Transcript of tax return, request for, Request for transcript of tax return. Irs gov forms 1040x W Wilma GO Zone, Wilma GO Zone Work opportunity credit, Work Opportunity Credit Prev  Up     Home   More Online Publications
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Employer ID Numbers (EINs)

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An Employer Identification Number (EIN) is also known as a Federal Tax Identification Number, and is used to identify a business entity. Generally, businesses need an EIN. You may apply for an EIN in various ways, and now you may apply online. This is a free service offered by the Internal Revenue Service. You must check with your state to make sure you need a state number or charter.

Apply for an EIN Online

Check out our Interview-style online EIN application. No need to file a Form SS-4! We ask you the questions and you give us the answers. The application includes embedded help topics and hyperlinked keywords and definitions so separate instructions aren’t needed. After all validations are done you will get your EIN immediately upon completion. You can then download, save, and print your confirmation notice. It’s fast, free, and user-friendly!

Change of Ownership or Structure

Generally, businesses need a new EIN when their ownership or structure has changed. Refer to "Do You Need a New EIN?" to determine if this applies to your business.

Verify Your EIN

If you want to verify your EIN, see the Lost or Misplaced Your EIN page for instructions.

Daily Limitation of an Employer Identification Number

Effective May 21, 2012, to ensure fair and equitable treatment for all taxpayers, the Internal Revenue Service will limit Employer Identification Number (EIN) issuance to one per responsible party per day. This limitation is applicable to all requests for EINs whether online or by fax or mail. We apologize for any inconvenience this may cause.

Page Last Reviewed or Updated: 03-Jan-2014

The Irs Gov Forms 1040x

Irs gov forms 1040x 14. Irs gov forms 1040x   Excise Taxes Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Fuels Used in FarmingBuyer of fuel, including undyed diesel fuel or undyed kerosene. Irs gov forms 1040x Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). Irs gov forms 1040x Custom application of fertilizer and pesticide. Irs gov forms 1040x Fuel not used for farming. Irs gov forms 1040x Dyed Diesel Fuel and Dyed Kerosene Fuels Used in Off-Highway Business Use Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines How To Claim a Credit or RefundCredit only. Irs gov forms 1040x Claiming a Credit Claiming a Refund Including the Credit or Refund in Income Introduction You may be eligible to claim a credit on your income tax return for the federal excise tax on certain fuels. Irs gov forms 1040x You may also be eligible to claim a quarterly refund of the fuel taxes during the year, instead of waiting to claim a credit on your income tax return. Irs gov forms 1040x Whether you can claim a credit or refund depends on whether the fuel was taxed and the purpose (nontaxable use) for which you used the fuel. Irs gov forms 1040x The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. Irs gov forms 1040x Use on a farm for farming purposes. Irs gov forms 1040x Off-highway business use. Irs gov forms 1040x Uses other than as a fuel in a propulsion engine, such as home use. Irs gov forms 1040x Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. Irs gov forms 1040x See Publication 510, Excise Taxes, for more information. Irs gov forms 1040x Topics - This chapter discusses: Fuels used in farming Dyed diesel fuel and dyed kerosene Fuels used in off-highway business use Fuels used for household purposes How to claim a credit or refund Including the credit or refund in income Useful Items - You may want to see: Publication 510 Excise Taxes Form (and Instructions) 720 Quarterly Federal Excise Tax Return 4136 Credit for Federal Tax Paid on Fuels 8849 Claim for Refund of Excise Taxes See chapter 16 for information about getting publications and forms. Irs gov forms 1040x Fuels Used in Farming Owners, operators, and tenants of farms and certain other persons may be eligible to claim a credit or refund of excise taxes on fuel used in the trade or business of farming, when used on a farm in the United States for farming purposes. Irs gov forms 1040x See Table 14-1 for a list of available fuel tax credits and refunds. Irs gov forms 1040x Fuel is used on a farm for farming purposes only if used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes. Irs gov forms 1040x Farm. Irs gov forms 1040x   A farm includes livestock, dairy, fish, poultry, fruit, fur-bearing animals, and truck farms, orchards, plantations, ranches, nurseries, ranges, and feed yards for finishing cattle. Irs gov forms 1040x It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. Irs gov forms 1040x A fish farm is an area where fish are grown or raised and not merely caught or harvested. Irs gov forms 1040x Table 14-1. Irs gov forms 1040x Fuel Tax Credits and Refunds at a Glance Use this table to see if you can take a credit or refund for a nontaxable use of the fuel listed. Irs gov forms 1040x Fuel Used On a Farm for Farming Purposes Off-Highway Business Use Household Use or Use Other Than as a Fuel1 Gasoline Credit only Credit or refund None Aviation gasoline Credit only None None Undyed diesel fuel and undyed kerosene Credit or refund Credit or refund2 Credit or refund2 Kerosene for use in aviation Credit or refund None None Dyed diesel fuel and dyed kerosene None None None Other Fuels (including alternative fuels)3 Credit or refund Credit or refund None 1For a use other than as fuel in a propulsion engine. Irs gov forms 1040x 2Applies to undyed kerosene not sold from a blocked pump or, under certain circumstances, for blending with undyed diesel fuel to be used for heating purposes. Irs gov forms 1040x See Reg. Irs gov forms 1040x 48. Irs gov forms 1040x 6427-10 (b)(1) for the definition of a blocked pump. Irs gov forms 1040x 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. Irs gov forms 1040x It includes the alternative fuels: liquefied petroleum gas (LPG),“P” Series fuels, compressed natural gas (CNG), liquefied hydrogen, any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process, liquid fuel derived from biomass, liquid natural gas (LNG), liquefied gas derived from biomass, and compressed gas derived from biomass. Irs gov forms 1040x Farming purposes. Irs gov forms 1040x   As the owner, tenant, or operator and the ultimate purchaser of fuel that you purchased, you use the fuel on a farm for farming purposes if you use it in any of the following ways. Irs gov forms 1040x To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. Irs gov forms 1040x To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. Irs gov forms 1040x To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. Irs gov forms 1040x To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. Irs gov forms 1040x For this use to qualify, you must have produced more than half the commodity so treated during the tax year. Irs gov forms 1040x The more-than-one-half test applies separately to each commodity. Irs gov forms 1040x Commodity means a single raw product. Irs gov forms 1040x For example, apples and peaches are two separate commodities. Irs gov forms 1040x 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 these activities are incidental to your farming operations. Irs gov forms 1040x Your tree operations are incidental only if they are minor in nature when compared to the total farming operations. Irs gov forms 1040x   If any other person, such as a neighbor or custom operator (independent contractor), performs a service for you on your farm for any of the purposes included in list items (1) or (2), above, you are considered to be the ultimate purchaser who used the fuel on a farm for farming purposes. Irs gov forms 1040x Therefore, you can still claim the credit or refund for the fuel so used. Irs gov forms 1040x However, see Custom application of fertilizer and pesticide, later. Irs gov forms 1040x If the other person performs any other services for you on your farm for purposes not included in list items (1) or (2) above, no one can claim the credit or refund for fuel used on your farm for those other services. Irs gov forms 1040x Buyer of fuel, including undyed diesel fuel or undyed kerosene. Irs gov forms 1040x   If doubt exists whether the owner, tenant, or operator of the farm bought the fuel, determine who actually bore the cost of the fuel. Irs gov forms 1040x For example, if the owner of a farm and his or her tenant equally share the cost of gasoline used on the farm, each can claim a credit for the tax on half the fuel used. Irs gov forms 1040x Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). Irs gov forms 1040x   Usually, the farmer is the only person who can make a claim for credit or refund for the tax on undyed diesel fuel, undyed kerosene, or other fuels (including alternative fuel) used for farming purposes. Irs gov forms 1040x However, see Custom application of fertilizer and pesticide, next. Irs gov forms 1040x Also see Dyed Diesel Fuel and Dyed Kerosene, later. Irs gov forms 1040x Example. Irs gov forms 1040x Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. Irs gov forms 1040x Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. Irs gov forms 1040x In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. Irs gov forms 1040x Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. Irs gov forms 1040x Haleigh can claim the credit for the 200 gallons of undyed diesel fuel used by Tyler on her farm because it qualifies as fuel used on the farm for farming purposes. Irs gov forms 1040x No one can claim a credit for the 25 gallons used by Lee because that fuel was not used for a farming purpose included in list items (1) or (2), above. Irs gov forms 1040x In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. Irs gov forms 1040x Custom application of fertilizer and pesticide. Irs gov forms 1040x   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. Irs gov forms 1040x Generally, the applicator is treated as having used the fuel on a farm for farming purposes. Irs gov forms 1040x For applicators using highway vehicles, only the fuel used on the farm is exempt. Irs gov forms 1040x Fuel used traveling on the highway to and from the farm is taxable. Irs gov forms 1040x Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as used for a farming purpose. Irs gov forms 1040x For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. Irs gov forms 1040x For kerosene used in aviation, the ultimate purchaser may make the claim or waive the right to make the claim to the registered ultimate vendor. Irs gov forms 1040x A sample waiver is included as Model Waiver L in the appendix of Publication 510. Irs gov forms 1040x A registered ultimate vendor is the person who sells undyed diesel fuel, undyed kerosene, or kerosene for use in aviation to the user (ultimate purchaser) of the fuel for use on a farm for farming purposes. Irs gov forms 1040x To claim a credit or refund of tax, the ultimate vendor must be registered with the Internal Revenue Service at the time the claim is made. Irs gov forms 1040x However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. Irs gov forms 1040x Fuel not used for farming. Irs gov forms 1040x   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. Irs gov forms 1040x Off the farm, such as on the highway or in noncommercial aviation, even if the fuel is used in transporting livestock, feed, crops, or equipment. Irs gov forms 1040x For personal use, such as lawn mowing. Irs gov forms 1040x In processing, packaging, freezing, or canning operations. Irs gov forms 1040x 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 forms 1040x All-terrain vehicles (ATVs). Irs gov forms 1040x   Fuel used in ATVs on a farm for farming purposes, discussed earlier, is eligible for a credit or refund of excise taxes on the fuel. Irs gov forms 1040x Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. Irs gov forms 1040x If ATVs are used both for farming and nonfarming purposes, only that portion of the fuel used for farming purposes is eligible for the credit or refund. Irs gov forms 1040x Dyed Diesel Fuel and Dyed Kerosene If you purchase dyed diesel fuel or dyed kerosene for a nontaxable use, you must use it only on a farm for farming purposes or for other nontaxable purposes. Irs gov forms 1040x For example, you should not use dyed diesel fuel in a truck that is used both on the farm for farming purposes and on the highway, even though the highway use is in connection with farm business. Irs gov forms 1040x Excise tax applies to the fuel used by the truck on the highways. Irs gov forms 1040x In this situation, undyed (taxed) fuel should be purchased for the truck. Irs gov forms 1040x You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. Irs gov forms 1040x You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. Irs gov forms 1040x Penalty. Irs gov forms 1040x   A penalty is imposed on any person who knowingly uses, sells, or alters dyed diesel fuel or dyed kerosene for any purpose other than a nontaxable use. Irs gov forms 1040x The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. Irs gov forms 1040x After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. Irs gov forms 1040x For more information on this penalty, see Publication 510. Irs gov forms 1040x Fuels Used in Off-Highway Business Use You may be eligible to claim a credit or refund for the excise tax on fuel used in an off-highway business use. Irs gov forms 1040x Off-highway business use. Irs gov forms 1040x   This is any use of fuel in a trade or business or in an income-producing activity. Irs gov forms 1040x The use must not be in a highway vehicle registered or required to be registered for use on public highways. Irs gov forms 1040x Off-highway business use generally does not include any use in a recreational motorboat. Irs gov forms 1040x Examples. Irs gov forms 1040x   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. Irs gov forms 1040x In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. Irs gov forms 1040x   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. Irs gov forms 1040x For more information, see Publication 510. Irs gov forms 1040x Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines You may be eligible to claim a credit or refund for the excise tax on undyed diesel fuel or kerosene used for home heating, lighting, and cooking. Irs gov forms 1040x This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. Irs gov forms 1040x Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. Irs gov forms 1040x How To Claim a Credit or Refund You may be able to claim a credit or refund of the excise tax on fuels you use for nontaxable uses. Irs gov forms 1040x The basic rules for claiming credits and refunds are listed in Table 14-2 . Irs gov forms 1040x Table 14-2. Irs gov forms 1040x Claiming a Credit or Refund of Excise Taxes This table gives the basic rules for claiming a credit or refund of excise taxes on fuels used for a nontaxable use. Irs gov forms 1040x   Credit Refund Which form to use Form 4136, Credit for Federal Tax Paid on Fuels Form 8849, Claim for Refund of Excise Taxes, and Schedule 1 (Form 8849), Nontaxable Use of Fuels Type of form Annual Quarterly When to file With your income tax return By the last day of the quarter following the last quarter included in the claim Amount of tax Any amount $750 or more1 1You may carry over an amount less than $750 to the next quarter. Irs gov forms 1040x 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 forms 1040x You do not have to use any special form, but the records should establish the following information. Irs gov forms 1040x The total number of gallons bought and used during the period covered by your claim. Irs gov forms 1040x The dates of the purchases. Irs gov forms 1040x The names and addresses of suppliers and amounts bought from each during the period covered by your claim. Irs gov forms 1040x The nontaxable use for which you used the fuel. Irs gov forms 1040x The number of gallons used for each nontaxable use. Irs gov forms 1040x It is important that your records separately show the number of gallons used for each nontaxable use that qualifies as a claim. Irs gov forms 1040x For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. Irs gov forms 1040x Credit or refund. Irs gov forms 1040x   A credit is an amount that reduces the tax on your income tax return when you file it at the end of the year. Irs gov forms 1040x If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. Irs gov forms 1040x Credit only. Irs gov forms 1040x   You can claim the following taxes only as a credit on your income tax return. Irs gov forms 1040x Tax on gasoline and aviation gasoline you used on a farm for farming purposes. Irs gov forms 1040x Tax on fuels (including undyed diesel fuel or undyed kerosene) you used for nontaxable uses if the total for the tax year is less than $750. Irs gov forms 1040x Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year. Irs gov forms 1040x Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. Irs gov forms 1040x Do not claim a credit for any excise tax for which you have filed a refund claim. Irs gov forms 1040x How to claim a credit. Irs gov forms 1040x   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, trust, or farmers' cooperative association. Irs gov forms 1040x Individuals. Irs gov forms 1040x   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. Irs gov forms 1040x If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. Irs gov forms 1040x Partnership. Irs gov forms 1040x   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 forms 1040x , showing each partner's share of the number of gallons of each fuel sold or used for a nontaxable use, the type of use, and the applicable credit per gallon. Irs gov forms 1040x Each partner claims the credit on his or her income tax return for the partner's share of the fuel used by the partnership. Irs gov forms 1040x An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. Irs gov forms 1040x S. Irs gov forms 1040x Return of Income for Electing Large Partnerships. Irs gov forms 1040x Other entities. Irs gov forms 1040x   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. Irs gov forms 1040x When to claim a credit. Irs gov forms 1040x   You can claim a fuel tax credit on your income tax return for the year you used the fuel. Irs gov forms 1040x 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 forms 1040x A claim for credit or refund of an overpayment must generally be filed within the later of: Three years from the date the original return was filed, or Two years from the date the tax was paid. Irs gov forms 1040x Claiming a Refund Generally, you may claim a refund of excise taxes on Form 8849. Irs gov forms 1040x Complete and attach to Form 8849 the appropriate Form 8849 schedule(s). Irs gov forms 1040x The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. Irs gov forms 1040x If you file Form 720, you can use its Schedule C for your refund claims for the quarter. Irs gov forms 1040x See the Instructions for Form 720. Irs gov forms 1040x Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Form 720 or Form 4136. Irs gov forms 1040x You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. Irs gov forms 1040x This amount is the excise tax on all fuels used for a nontaxable use during that quarter or any prior quarter (for which no other claim has been filed) during the tax year. Irs gov forms 1040x If you cannot claim at least $750 at the end of a quarter, you carry the amount over to the next quarter of your tax year to determine if you can claim at least $750 for that quarter. Irs gov forms 1040x If you cannot claim at least $750 at the end of the fourth quarter of your tax year, you must claim a credit on your income tax return using Form 4136. Irs gov forms 1040x Only one claim can be filed for a quarter. Irs gov forms 1040x You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. Irs gov forms 1040x You must claim a credit on your income tax return for the tax. Irs gov forms 1040x How to file a quarterly claim. Irs gov forms 1040x   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. Irs gov forms 1040x Send it to the address shown in the instructions. Irs gov forms 1040x If you file Form 720, you can use its Schedule C for your refund claims. Irs gov forms 1040x See the Instructions for Form 720. Irs gov forms 1040x When to file a quarterly claim. Irs gov forms 1040x   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. Irs gov forms 1040x If you do not file a timely refund claim for the fourth quarter of your tax year, you will have to claim a credit for that amount on your income tax return, as discussed earlier. Irs gov forms 1040x    In most situations, the amount claimed as a credit or refund will be less than the amount deducted as fuel tax expense because the Leaking Underground Storage Tank (LUST) tax of $0. Irs gov forms 1040x 001 per gallon is generally not subject to credit or refund. Irs gov forms 1040x Including the Credit or Refund in Income Include any credit or refund of excise taxes on fuels in your gross income if you claimed the total cost of the fuel (including the excise taxes) as an expense deduction that reduced your income tax liability. Irs gov forms 1040x Which year you include a credit or refund in gross income depends on whether you use the cash or an accrual method of accounting. Irs gov forms 1040x Cash method. Irs gov forms 1040x   If you use the cash method and file a claim for refund, include the refund amount in gross income for the tax year in which you receive the refund. Irs gov forms 1040x If you claim a credit on your income tax return, include the credit amount in gross income for the tax year in which you file Form 4136. Irs gov forms 1040x If you file an amended return and claim a credit, include the credit amount in gross income for the tax year in which you receive the credit. Irs gov forms 1040x Example. Irs gov forms 1040x Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. Irs gov forms 1040x On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. Irs gov forms 1040x Then, on Form 4136, she claimed the $110 as a credit. Irs gov forms 1040x Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. Irs gov forms 1040x Accrual method. Irs gov forms 1040x   If you use an accrual method, include the amount of credit or refund in gross income for the tax year in which you used the fuels. Irs gov forms 1040x It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. Irs gov forms 1040x Example. Irs gov forms 1040x Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. Irs gov forms 1040x On Schedule F, she deducts the total cost of gasoline (including $155 of excise taxes) she used on the farm for farming purposes during 2012. Irs gov forms 1040x On Form 4136, Patty claims the $155 as a credit. Irs gov forms 1040x She reports the $155 as other income on line 8b of her 2012 Schedule F. Irs gov forms 1040x Prev  Up  Next   Home   More Online Publications