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Late Tax

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Late Tax

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

Our Purpose:

The Internal Revenue Service (IRS) Small Business Program Office was established to (1) assist small, HUBZone small, small disadvantaged, women-owned small, veteran-owned small, and service disabled veteran-owned small businesses, to develop, grow, and ensure their long-term success; (2) continually foster an environment where small, HUBZone small, small disadvantaged, women-owned small, veteran-owned small, and service disabled veteran-owned small businesses can compete successfully for a fair share of IRS's procurements on their own merits; and (3) assist large businesses to increase subcontracting opportunities for small, HUBZone small, small disadvantaged, women-owned small, veteran-owned small, and service disabled veteran-owned small businesses.

The IRS small business goals for FY 2014 are as follows:

 

IRS FY 2014 SMALL BUSINESS GOALS

Small Business (SB)

35.07%

Small Disadvantaged Business (SDB)

5.0%

Woman-Owned Small Business (WOSB)

5.0%

HUBZone Small Business (HUBZone)

3.0%

Service-Disabled Veteran-Owned Small Business (SDVOSB)

3.0%

Veteran-Owned Small Business (VOSB)

No Goal



 

IRS FY 2014 SUB-CONTRACTING GOALS

Small Business (SB)

35%

Small Disadvantaged Business (SDB)

5.0%

Woman-Owned Small Business (WOSB)

5.0%

HUBZone Small Business (HUBZone)

3.0%

Service-Disabled Veteran-Owned Small Business (SDVOSB)

3.0%


 

Points of Contact:

Please Note: This office does not have the expertise to answer tax questions. Please search the website under the Search Function for answers to tax questions or call the toll-free tax assistance line at 1-800-829-1040 for individual tax questions and 1-800-829-4933 for business tax questions. The IRS has no loan program. The IRS does have a small E-Grants Program for Low Income Taxpayer Clinics and Tax Counseling for Elderly (TCE) services. For further information on financing your business, please visit the Small Business Administrations (SBA's) web site.

 

For Small Business Concerns: Prior to contacting the Small Business Program Office, please review the information contained in this section as well as the Treasury Forecast of Procurement Opportunities to determine if the IRS actually purchases the products/services you are interested in selling to the IRS. Upon completion of the review, please feel free to contact the Small Business Program Office for further assistance in doing business with the IRS.

LaTonya Richardson - Small Business Specialist
Mary McKinzie - Procurement Analyst
Phone: 240-613-8600
Fax:  240-613-8552
Email: IRS Small Business Program

 


Office of Procurement - The Office of Procurement organization is located in Oxon Hill, Maryland, and handles nationwide IRS procurements, requirements for the Martinsburg, WV and Detroit, MI Computing Centers, and all local requirements for the IRS headquarters offices in the Washington, DC metropolitan area. In addition, there are four area procurement offices located in New York, NY, Atlanta, GA, Dallas, TX and Oakland, CA.

Purchase Card Program (Micropurchases) - The Internal Revenue Service currently spends approximately $4 million per month through individual purchase card transactions. Approximately 4,300 IRS field employees use the purchase cards to make purchases up to $3,000. These purchases, made throughout all IRS offices within the United States, cover a myriad of services, supplies, and equipment.

8(a) At-a-Glance Listing - The IRS' 8(a) At-A-Glance Listing contains information on the approximately 500 8(a) firms who are actively marketing the IRS at any given time. The listing contains each 8(a) firm's company name, address, phone number, graduation date, and a brief description of the products and/or services offered. The listing was developed to assist procurement and program personnel in selecting 8(a) firms for IRS contract opportunities. The listing is updated periodically to add new 8(a) firms and to delete graduated 8(a) firms.

HUBZone At-a-Glance Listing- The IRS’ HUBZone At-a-Glance Listing contains information on the HUBZone firms who are actively marketing the IRS. The listing contains each HUBZone firm’s company name, address, phone number, and a brief description of the products and/or services offered. The listing was developed to assist procurement and program personnel in selecting HUBZone firms for IRS contract opportunities. The listing is updated periodically to add new HUBZone firms.

Service Disabled Veteran-Owned Small Business (SDVOSB) At-a-Glance Listing- The IRS’ SDVOSB At-a-Glance Listing contains information on the SDVOSB firms who are actively marketing the IRS. The listing contains each SDVOSB firm’s company name, address, phone number, and a brief description of the products and/or services offered. The listing was developed to assist procurement and program personnel in selecting SDVOSB firms for IRS contract opportunities. The listing is updated periodically to add new SDVOSB firms.

Women Owned Small Business At-a-Glance Listing- The IRS' Women Owned Small Business At-a-Glance Listing contains information on the Women Owned Small Business (WOSB) firms who are actively marketing the IRS.  The listing contains each WOSB firm's company name, address, phone number, and a brief description of the products and/or services offered.  The listing was developed to assist procurement and program personnel in selecting WOSB firms for IRS contract opportunities.  The listing is updated periodically to add new WOSB firms.  

Freedom of Information Act (FOIA)- provides public access to agency records unless protected from disclosure by one of the FOIA’s nine exemptions or three exclusions.

Outreach Information - The Small Business Program Office is available to meet with small, (8a), HUBZone small, small disadvantaged, women-owned small, veteran-owned small, and service disabled veteran-owned small businesses to discuss a company's capabilities provide information on future procurement opportunities, and give advice on procurement questions. Individual appointments are available by phone or in person by calling 240-613-8600 or by sending an e-mail to AWSS.SBRO@IRS.GOV  .

The Small Business Program Office periodically hosts small business outreach events to target 8(a), HUBZone, Service Disabled Veteran Owned and Women Owned Small Businesses. Notice of the events are posted on Federal Business Opportunities when scheduled and are posted on our Internet page under Outreach Events.

Forecast of Procurement Opportunities - The IRS Forecast of Procurement Opportunities is available under the Treasury Web Site. There are two sections to the IRS Forecast: existing contracts, and new opportunities. The existing contracts section contains a list of active IRS contracts including NAICS code, contract description, dollar value, final year of contract, procurement contact and phone number, contract number, and contractor name. The new opportunities section contains a list of future contract opportunities including NAICS code, project description, dollar value (estimated), quarter and fiscal year of release date of the RFP, set-aside information, procurement contact and phone number.

Bidders List Information - In order to receive an award from any Treasury bureau, it is now required that your company register in the System for Award Management (SAM) database. The SAM serves as the primary Government repository for contractor information required for the conduct of business with the Government. 

Links to Other Small Business Sites

Success Stories - In Fiscal Year 2012, the IRS awarded approximately $656 Million Dollars in contracts to small business concerns. There are many success stories regarding small business concerns who provide much needed products and services to the IRS.

 


Questions about the Procurement information on this site, please contact the webmaster.
Contact the Office of Procurement for other Procurement related questions.

Page Last Reviewed or Updated: 04-Feb-2014

The Late Tax

Late tax Index A Adjusted basis defined, Adjusted basis defined. Late tax Administrative or management activities, Administrative or management activities. Late tax Assistance (see Tax help) Attorneys, Place To Meet Patients, Clients, or Customers B Business expenses not for use of home, Business expenses not for use of your home. Late tax Business furniture and equipment, Business Furniture and Equipment Business percentage, Business Percentage Business use of the home requirements (see Qualifying for a deduction) C Carryover of expenses, Carryover of unallowed expenses. Late tax Casualty losses, Casualty losses. Late tax Child and Adult Care Food Program reimbursements, Meals. Late tax Computer Listed property, Listed Property D Daycare facilities, Daycare Facility, Standard meal and snack rates. Late tax (see also Family daycare providers) Eligible children for standard meal and snack rates, Standard meal and snack rates. Late tax Exceptions for regular use requirement, Daycare Facility Family daycare, Standard meal and snack rates. Late tax Family daycare provider, Standard meal and snack rates. Late tax Meals, Meals. Late tax , Standard meal and snack rates. Late tax Regular use, Daycare Facility Standard meal and snack rates, Meals. Late tax , Standard meal and snack rates. Late tax Deduction limit, Deduction Limit Deduction requirements Employee use, Additional tests for employee use. Late tax Exceptions to exclusive use, Exceptions to Exclusive Use Exclusive use, Exclusive Use More than one trade or business, More Than One Trade or Business Place to meet clients, Place To Meet Patients, Clients, or Customers Principal place of business, Principal Place of Business Regular use, Regular Use Separate structure, Separate Structure Storage of inventory or product samples, Storage of inventory or product samples. Late tax Trade or business use, Trade or Business Use Deductions Figuring, Figuring the Deduction, Part 2—Figure Your Allowable Deduction Limit, Deduction Limit Part-year use, Part-year use. Late tax Qualifying for, Qualifying for a Deduction, Separate Structure Rental to employer, Rental to employer. Late tax Unreimbursed partnership expenses, Deducting unreimbursed partnership expenses. Late tax Using Actual Expenses, Using Actual Expenses Dentists, Place To Meet Patients, Clients, or Customers Depreciation, Property Bought for Business Use 5-year property, Depreciation 7-year property, Depreciation Adjusted basis, Adjusted basis defined. Late tax Fair market value, Fair market value defined. Late tax Figuring depreciation for the current year, Figuring the depreciation deduction for the current year. Late tax Furniture and equipment, Business Furniture and Equipment, Depreciation Home, Depreciating Your Home Nonresidential real property, Figuring the depreciation deduction for the current year. Late tax Percentage table for 39-year nonresidential real property, Depreciation table. Late tax Permanent improvements, Permanent improvements. Late tax , Depreciating permanent improvements. Late tax Depreciation of home, Depreciating Your Home Basis adjustment, Basis Adjustment MACRS (Table 2), Depreciation table. Late tax Property bought for business use, Depreciation Sale or exchange of home, Depreciation Doctors, Place To Meet Patients, Clients, or Customers E Employee use of home, Additional tests for employee use. Late tax Employees Adequately accounting to employer, Adequately accounting to employer. Late tax Casualty losses, Casualty losses. Late tax Mortgage interest, Deductible mortgage interest. Late tax Other expenses, Other expenses. Late tax Real estate taxes, Real estate taxes. Late tax Exclusive use, Exclusive Use Expenses Casualty losses, Casualty losses. Late tax Direct, Actual Expenses Indirect, Actual Expenses Insurance, Insurance. Late tax Mortgage interest, Deductible mortgage interest. Late tax , Qualified mortgage insurance premiums. Late tax Real estate taxes, Real estate taxes. Late tax Related to tax-exempt income, Expenses related to tax-exempt income. Late tax Rent, Rent. Late tax Repairs, Repairs. Late tax Security system, Security system. Late tax Telephone, Telephone. Late tax Types of, Actual Expenses Unrelated, Actual Expenses Utilities and services, Utilities and services. Late tax Where to deduct, Where To Deduct F Fair market value, Fair market value defined. Late tax Family daycare providers Meal and snack log (Exhibit A), Standard meal and snack rates. Late tax Standard meal and snack rates, Standard meal and snack rates. Late tax Standard meal and snack rates (Table 3), Standard meal and snack rates. Late tax Figuring the deduction Business percentage, Business Percentage Deduction limit, Deduction Limit Form, Useful Items - You may want to see:, Self-Employed Persons, Real estate taxes. Late tax 1040, Schedule F, Casualty losses. Late tax 2106, Employees 4562, Reporting and recordkeeping requirements. Late tax 4684, Casualty losses. Late tax 8829, Actual Expenses, Casualty losses. Late tax , Business Percentage, Daycare Facility W-2 Reimbursed expenses, Employees Free tax services, Free help with your tax return. Late tax Furniture and equipment, Business Furniture and Equipment H Help (see Tax help) Home Business percentage, Business Percentage Depreciation, Depreciating Your Home Sale of, Sale or Exchange of Your Home Home expenses, Can you deduct business use of, Figure A, , Principal Place of Business I Improvements (see Permanent improvements) Insurance, Insurance. Late tax Inventory, storage of, Storage of inventory or product samples. Late tax L Listed property Computers, Listed Property Defined, Listed Property Employee requirements, Employee. Late tax Reporting and recordkeeping requirements, Reporting and recordkeeping requirements. Late tax Years following the year placed in service, Years following the year placed in service. Late tax M MACRS percentage table 39-year nonresidential real property, Depreciation table. Late tax Meals, Meals. Late tax Meeting with patients, clients, or customers on premises, Place To Meet Patients, Clients, or Customers More than one place of business, More than one place of business. Late tax More than one trade or business, More Than One Trade or Business More-than-50%-use test, More-than-50%-use test. Late tax Mortgage interest, Deductible mortgage interest. Late tax , Qualified mortgage insurance premiums. Late tax P Partners, Partners Partnership expenses, unreimbursed, Deducting unreimbursed partnership expenses. Late tax Permanent improvements, Permanent improvements. Late tax , Depreciating permanent improvements. Late tax Personal property converted to business use, Personal Property Converted to Business Use Place of business, more than one, More than one place of business. Late tax Principal place of business, Principal Place of Business Product samples, Storage of inventory or product samples. Late tax Property bought for business use Depreciation, Depreciation Section 179 deduction, Property Bought for Business Use, Section 179 Deduction Property converted to business use, Personal, Personal Property Converted to Business Use Publications, Useful Items - You may want to see: (see Tax help) Q Qualifying for a deduction, Qualifying for a Deduction R Real estate taxes, Real estate taxes. Late tax Recordkeeping, Recordkeeping Recordkeeping requirements Business furniture and equipment, Reporting and recordkeeping requirements. Late tax Family daycare provider meal and snack log (Exhibit A), Standard meal and snack rates. Late tax Regular use, Regular Use Reminders, Reminders Rent, Rent. Late tax Repairs, Repairs. Late tax Reporting requirements Business furniture and equipment, Reporting and recordkeeping requirements. Late tax S Sale or exchange of your home, Sale or Exchange of Your Home Basis adjustment, Basis Adjustment Depreciation taken, Depreciation Ownership and use tests, Ownership and use tests. Late tax Section 179, Section 179 Deduction Furniture and equipment, Business Furniture and Equipment, Listed Property Listed property, Business Furniture and Equipment, Listed Property Personal property converted to business use, Personal Property Converted to Business Use Property bought for business use, Property Bought for Business Use Security system, Security system. Late tax Self-employed persons Deduction of expenses, Self-Employed Persons Separate structure, Separate Structure Simplified Method Actual expenses and depreciation of your home, Actual expenses and depreciation of your home. Late tax Allowable area, Allowable area. Late tax Business expenses not related to use of the home, Business expenses not related to use of the home. Late tax Electing the simplified method, Electing the Simplified Method More than one home, More than one home. Late tax More than one qualified business use, More than one qualified business use. Late tax Shared use, Shared use. Late tax Expenses deductible without regard to business use, Expenses deductible without regard to business use. Late tax No carryover of unallowed expenses, No deduction of carryover of actual expenses. Late tax Simplified amount, Simplified Amount Space used regularly for daycare, Space used regularly for daycare. Late tax Using the simplified method, Using the Simplified Method Standard meal and snack rates, Standard meal and snack rates. Late tax Storage of inventory, Storage of inventory or product samples. Late tax T Tables and figures MACRS Depreciation of home (Table 2), Depreciation table. Late tax Qualifying for deduction (Figure A), Standard meal and snack rates (Table 3), Table 3. Late tax Standard Meal and Snack Rates1 Types of expenses (Table 1), Actual Expenses Tax help, How To Get Tax Help Telephone, Telephone. Late tax Trade or business use, Trade or Business Use TTY/TDD information, How To Get Tax Help Types of expenses, Actual Expenses U Utilities, Utilities and services. Late tax W Where to deduct expenses, Where To Deduct Employees, Employees Self-employed, Self-Employed Persons Worksheets Area Adjustment Worksheet (for simplified method), Area Adjustment Worksheet (for simplified method) Worksheets to figure the deduction for business use of your home (simplified method), Worksheets To Figure the Deduction for Business Use of Your Home (Simplified Method) Daycare facility worksheet (for simplified method), Daycare Facility Worksheet (for simplified method) Simplified method worksheet, Simplified Method Worksheet Prev  Up     Home   More Online Publications