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State Tax Forms Online

State tax forms online Publication 530 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. State tax forms online Tax questions. State tax forms online Useful Items - You may want to see: What's New Simplified method for business use of home deduction. State tax forms online  The IRS now provides a simplified method to determine your expenses for business use of your home. State tax forms online For more information, see the Instructions for Schedule C (Form 1040). State tax forms online Reminders Future developments. State tax forms online  For the latest information about developments related to Publication 530, such as legislation enacted after it was published, go to www. State tax forms online irs. State tax forms online gov/pub530. State tax forms online Residential energy credits. State tax forms online  You may be able to take a credit if you made energy saving improvements to your home located in the United States in 2013. State tax forms online See Form 5695, Residential Energy Credits, for more information. State tax forms online Home Affordable Modification Program (HAMP). State tax forms online  If you benefit from Pay-for-Performance Success Payments, the payments are not taxable under HAMP. State tax forms online Hardest Hit Fund and Emergency Homeowners' Loan Programs. State tax forms online  If you are a homeowner who received assistance under a State Housing Finance Agency Hardest Hit Fund program or an Emergency Homeowners' Loan Program, you may be able to deduct all of the payments you made on your mortgage during the year. State tax forms online For details, see Hardest Hit Fund and Emergency Homeowners' Loan Programs under What You Can and Cannot Deduct, later. State tax forms online Mortgage debt forgiveness. State tax forms online  You can exclude from gross income any discharges of qualified principal residence indebtedness made after 2006 and before 2014. State tax forms online You must reduce the basis of your principal residence (but not below zero) by the amount you exclude. State tax forms online See Discharges of qualified principal residence indebtedness , later, and Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment), for more information. State tax forms online Repayment of first-time homebuyer credit. State tax forms online  Generally, you must repay any credit you claimed for a home you bought if you disposed of the home or it ceased to be your main home in 2013. State tax forms online If you bought the home in 2008 and you owned and used it as your main home for all of 2013, you generally must continue repaying the credit with your 2013 tax return, but you do not have to attach Form 5405, Repayment of the First-Time Homebuyer Credit. State tax forms online See Form 5405 and its instructions for details and for exceptions to the repayment rule. State tax forms online Photographs of missing children. State tax forms online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. State tax forms online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. State tax forms online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. State tax forms online Introduction This publication provides tax information for homeowners. State tax forms online Your home may be a house, condominium, cooperative apartment, mobile home, houseboat, or house trailer that contains sleeping space and toilet and cooking facilities. State tax forms online The following topics are explained. State tax forms online How you treat items such as settlement and closing costs, real estate taxes, sales taxes, home mortgage interest, and repairs. State tax forms online What you can and cannot deduct on your tax return. State tax forms online The tax credit you can claim if you received a mortgage credit certificate when you bought your home. State tax forms online Why you should keep track of adjustments to the basis of your home. State tax forms online (Your home's basis generally is what it cost; adjustments include the cost of any improvements you might make. State tax forms online ) What records you should keep as proof of the basis and adjusted basis. State tax forms online Comments and suggestions. State tax forms online   We welcome your comments about this publication and your suggestions for future editions. State tax forms online   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. State tax forms online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. State tax forms online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State tax forms online   You can send your comments from www. State tax forms online irs. State tax forms online gov/formspubs/. State tax forms online Click on “More Information” and then on “Comment on Tax Forms and Publications”. State tax forms online   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. State tax forms online Ordering forms and publications. State tax forms online   Visit www. State tax forms online irs. State tax forms online gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. State tax forms online Internal Revenue Service 1201 N. State tax forms online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. State tax forms online   If you have a tax question, check the information available on IRS. State tax forms online gov or call 1-800-829-1040. State tax forms online We cannot answer tax questions sent to either of the above addresses. State tax forms online Useful Items - You may want to see: Publication 523 Selling Your Home 527 Residential Rental Property 547 Casualties, Disasters, and Thefts 551 Basis of Assets 555 Community Property 587 Business Use of Your Home 936 Home Mortgage Interest Deduction Form (and Instructions) 5405 Repayment of the First-Time Homebuyer Credit 5695 Residential Energy Credits 8396 Mortgage Interest Credit See How To Get Tax Help , near the end of this publication, for information about getting publications and forms. State tax forms online Prev  Up  Next   Home   More Online Publications
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State tax forms online 14. State tax forms online   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. State tax forms online Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). State tax forms online Custom application of fertilizer and pesticide. State tax forms online Fuel not used for farming. State tax forms online 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. State tax forms online 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. State tax forms online 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. State tax forms online 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. State tax forms online The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. State tax forms online Use on a farm for farming purposes. State tax forms online Off-highway business use. State tax forms online Uses other than as a fuel in a propulsion engine, such as home use. State tax forms online Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. State tax forms online See Publication 510, Excise Taxes, for more information. State tax forms online 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. State tax forms online 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. State tax forms online See Table 14-1 for a list of available fuel tax credits and refunds. State tax forms online 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. State tax forms online Farm. State tax forms online   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. State tax forms online It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. State tax forms online A fish farm is an area where fish are grown or raised and not merely caught or harvested. State tax forms online Table 14-1. State tax forms online 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. State tax forms online 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. State tax forms online 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. State tax forms online See Reg. State tax forms online 48. State tax forms online 6427-10 (b)(1) for the definition of a blocked pump. State tax forms online 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. State tax forms online 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. State tax forms online Farming purposes. State tax forms online   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. State tax forms online To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. State tax forms online To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. State tax forms online To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. State tax forms online To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. State tax forms online For this use to qualify, you must have produced more than half the commodity so treated during the tax year. State tax forms online The more-than-one-half test applies separately to each commodity. State tax forms online Commodity means a single raw product. State tax forms online For example, apples and peaches are two separate commodities. State tax forms online 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. State tax forms online Your tree operations are incidental only if they are minor in nature when compared to the total farming operations. State tax forms online   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. State tax forms online Therefore, you can still claim the credit or refund for the fuel so used. State tax forms online However, see Custom application of fertilizer and pesticide, later. State tax forms online 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. State tax forms online Buyer of fuel, including undyed diesel fuel or undyed kerosene. State tax forms online   If doubt exists whether the owner, tenant, or operator of the farm bought the fuel, determine who actually bore the cost of the fuel. State tax forms online 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. State tax forms online Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). State tax forms online   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. State tax forms online However, see Custom application of fertilizer and pesticide, next. State tax forms online Also see Dyed Diesel Fuel and Dyed Kerosene, later. State tax forms online Example. State tax forms online Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. State tax forms online Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. State tax forms online In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. State tax forms online Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. State tax forms online 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. State tax forms online 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. State tax forms online In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. State tax forms online Custom application of fertilizer and pesticide. State tax forms online   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. State tax forms online Generally, the applicator is treated as having used the fuel on a farm for farming purposes. State tax forms online For applicators using highway vehicles, only the fuel used on the farm is exempt. State tax forms online Fuel used traveling on the highway to and from the farm is taxable. State tax forms online 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. State tax forms online For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. State tax forms online 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. State tax forms online A sample waiver is included as Model Waiver L in the appendix of Publication 510. State tax forms online 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. State tax forms online 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. State tax forms online However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. State tax forms online Fuel not used for farming. State tax forms online   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. State tax forms online 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. State tax forms online For personal use, such as lawn mowing. State tax forms online In processing, packaging, freezing, or canning operations. State tax forms online In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. State tax forms online All-terrain vehicles (ATVs). State tax forms online   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. State tax forms online Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. State tax forms online 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. State tax forms online 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. State tax forms online 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. State tax forms online Excise tax applies to the fuel used by the truck on the highways. State tax forms online In this situation, undyed (taxed) fuel should be purchased for the truck. State tax forms online You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. State tax forms online You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. State tax forms online Penalty. State tax forms online   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. State tax forms online The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. State tax forms online After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. State tax forms online For more information on this penalty, see Publication 510. State tax forms online 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. State tax forms online Off-highway business use. State tax forms online   This is any use of fuel in a trade or business or in an income-producing activity. State tax forms online The use must not be in a highway vehicle registered or required to be registered for use on public highways. State tax forms online Off-highway business use generally does not include any use in a recreational motorboat. State tax forms online Examples. State tax forms online   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. State tax forms online In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. State tax forms online   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. State tax forms online For more information, see Publication 510. State tax forms online 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. State tax forms online This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. State tax forms online Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. State tax forms online 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. State tax forms online The basic rules for claiming credits and refunds are listed in Table 14-2 . State tax forms online Table 14-2. State tax forms online 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. State tax forms online   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. State tax forms online 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. State tax forms online You do not have to use any special form, but the records should establish the following information. State tax forms online The total number of gallons bought and used during the period covered by your claim. State tax forms online The dates of the purchases. State tax forms online The names and addresses of suppliers and amounts bought from each during the period covered by your claim. State tax forms online The nontaxable use for which you used the fuel. State tax forms online The number of gallons used for each nontaxable use. State tax forms online It is important that your records separately show the number of gallons used for each nontaxable use that qualifies as a claim. State tax forms online For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. State tax forms online Credit or refund. State tax forms online   A credit is an amount that reduces the tax on your income tax return when you file it at the end of the year. State tax forms online If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. State tax forms online Credit only. State tax forms online   You can claim the following taxes only as a credit on your income tax return. State tax forms online Tax on gasoline and aviation gasoline you used on a farm for farming purposes. State tax forms online 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. State tax forms online Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year. State tax forms online Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. State tax forms online Do not claim a credit for any excise tax for which you have filed a refund claim. State tax forms online How to claim a credit. State tax forms online   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, trust, or farmers' cooperative association. State tax forms online Individuals. State tax forms online   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. State tax forms online If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. State tax forms online Partnership. State tax forms online   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. State tax forms online , 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. State tax forms online Each partner claims the credit on his or her income tax return for the partner's share of the fuel used by the partnership. State tax forms online An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. State tax forms online S. State tax forms online Return of Income for Electing Large Partnerships. State tax forms online Other entities. State tax forms online   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. State tax forms online When to claim a credit. State tax forms online   You can claim a fuel tax credit on your income tax return for the year you used the fuel. State tax forms online You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. State tax forms online 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. State tax forms online Claiming a Refund Generally, you may claim a refund of excise taxes on Form 8849. State tax forms online Complete and attach to Form 8849 the appropriate Form 8849 schedule(s). State tax forms online The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. State tax forms online If you file Form 720, you can use its Schedule C for your refund claims for the quarter. State tax forms online See the Instructions for Form 720. State tax forms online 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. State tax forms online You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. State tax forms online 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. State tax forms online 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. State tax forms online 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. State tax forms online Only one claim can be filed for a quarter. State tax forms online You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. State tax forms online You must claim a credit on your income tax return for the tax. State tax forms online How to file a quarterly claim. State tax forms online   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. State tax forms online Send it to the address shown in the instructions. State tax forms online If you file Form 720, you can use its Schedule C for your refund claims. State tax forms online See the Instructions for Form 720. State tax forms online When to file a quarterly claim. State tax forms online   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. State tax forms online 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. State tax forms online    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. State tax forms online 001 per gallon is generally not subject to credit or refund. State tax forms online 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. State tax forms online Which year you include a credit or refund in gross income depends on whether you use the cash or an accrual method of accounting. State tax forms online Cash method. State tax forms online   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. State tax forms online 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. State tax forms online 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. State tax forms online Example. State tax forms online Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. State tax forms online On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. State tax forms online Then, on Form 4136, she claimed the $110 as a credit. State tax forms online Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. State tax forms online Accrual method. State tax forms online   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. State tax forms online It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. State tax forms online Example. State tax forms online Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. State tax forms online 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. State tax forms online On Form 4136, Patty claims the $155 as a credit. State tax forms online She reports the $155 as other income on line 8b of her 2012 Schedule F. State tax forms online Prev  Up  Next   Home   More Online Publications