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Tax Filing Extension Deadline 2012

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Tax Filing Extension Deadline 2012

Tax filing extension deadline 2012 14. Tax filing extension deadline 2012   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. Tax filing extension deadline 2012 Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). Tax filing extension deadline 2012 Custom application of fertilizer and pesticide. Tax filing extension deadline 2012 Fuel not used for farming. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. Tax filing extension deadline 2012 Use on a farm for farming purposes. Tax filing extension deadline 2012 Off-highway business use. Tax filing extension deadline 2012 Uses other than as a fuel in a propulsion engine, such as home use. Tax filing extension deadline 2012 Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. Tax filing extension deadline 2012 See Publication 510, Excise Taxes, for more information. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 See Table 14-1 for a list of available fuel tax credits and refunds. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 Farm. Tax filing extension deadline 2012   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. Tax filing extension deadline 2012 It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. Tax filing extension deadline 2012 A fish farm is an area where fish are grown or raised and not merely caught or harvested. Tax filing extension deadline 2012 Table 14-1. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 See Reg. Tax filing extension deadline 2012 48. Tax filing extension deadline 2012 6427-10 (b)(1) for the definition of a blocked pump. Tax filing extension deadline 2012 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 Farming purposes. Tax filing extension deadline 2012   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. Tax filing extension deadline 2012 To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. Tax filing extension deadline 2012 To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. Tax filing extension deadline 2012 To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. Tax filing extension deadline 2012 To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. Tax filing extension deadline 2012 For this use to qualify, you must have produced more than half the commodity so treated during the tax year. Tax filing extension deadline 2012 The more-than-one-half test applies separately to each commodity. Tax filing extension deadline 2012 Commodity means a single raw product. Tax filing extension deadline 2012 For example, apples and peaches are two separate commodities. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 Your tree operations are incidental only if they are minor in nature when compared to the total farming operations. Tax filing extension deadline 2012   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. Tax filing extension deadline 2012 Therefore, you can still claim the credit or refund for the fuel so used. Tax filing extension deadline 2012 However, see Custom application of fertilizer and pesticide, later. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 Buyer of fuel, including undyed diesel fuel or undyed kerosene. Tax filing extension deadline 2012   If doubt exists whether the owner, tenant, or operator of the farm bought the fuel, determine who actually bore the cost of the fuel. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). Tax filing extension deadline 2012   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. Tax filing extension deadline 2012 However, see Custom application of fertilizer and pesticide, next. Tax filing extension deadline 2012 Also see Dyed Diesel Fuel and Dyed Kerosene, later. Tax filing extension deadline 2012 Example. Tax filing extension deadline 2012 Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. Tax filing extension deadline 2012 Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. Tax filing extension deadline 2012 In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. Tax filing extension deadline 2012 Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. Tax filing extension deadline 2012 Custom application of fertilizer and pesticide. Tax filing extension deadline 2012   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. Tax filing extension deadline 2012 Generally, the applicator is treated as having used the fuel on a farm for farming purposes. Tax filing extension deadline 2012 For applicators using highway vehicles, only the fuel used on the farm is exempt. Tax filing extension deadline 2012 Fuel used traveling on the highway to and from the farm is taxable. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 A sample waiver is included as Model Waiver L in the appendix of Publication 510. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. Tax filing extension deadline 2012 Fuel not used for farming. Tax filing extension deadline 2012   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 For personal use, such as lawn mowing. Tax filing extension deadline 2012 In processing, packaging, freezing, or canning operations. Tax filing extension deadline 2012 In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. Tax filing extension deadline 2012 All-terrain vehicles (ATVs). Tax filing extension deadline 2012   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. Tax filing extension deadline 2012 Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 Excise tax applies to the fuel used by the truck on the highways. Tax filing extension deadline 2012 In this situation, undyed (taxed) fuel should be purchased for the truck. Tax filing extension deadline 2012 You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. Tax filing extension deadline 2012 You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. Tax filing extension deadline 2012 Penalty. Tax filing extension deadline 2012   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. Tax filing extension deadline 2012 The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. Tax filing extension deadline 2012 After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. Tax filing extension deadline 2012 For more information on this penalty, see Publication 510. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 Off-highway business use. Tax filing extension deadline 2012   This is any use of fuel in a trade or business or in an income-producing activity. Tax filing extension deadline 2012 The use must not be in a highway vehicle registered or required to be registered for use on public highways. Tax filing extension deadline 2012 Off-highway business use generally does not include any use in a recreational motorboat. Tax filing extension deadline 2012 Examples. Tax filing extension deadline 2012   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. Tax filing extension deadline 2012 In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. Tax filing extension deadline 2012   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. Tax filing extension deadline 2012 For more information, see Publication 510. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. Tax filing extension deadline 2012 Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 The basic rules for claiming credits and refunds are listed in Table 14-2 . Tax filing extension deadline 2012 Table 14-2. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012   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. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 You do not have to use any special form, but the records should establish the following information. Tax filing extension deadline 2012 The total number of gallons bought and used during the period covered by your claim. Tax filing extension deadline 2012 The dates of the purchases. Tax filing extension deadline 2012 The names and addresses of suppliers and amounts bought from each during the period covered by your claim. Tax filing extension deadline 2012 The nontaxable use for which you used the fuel. Tax filing extension deadline 2012 The number of gallons used for each nontaxable use. Tax filing extension deadline 2012 It is important that your records separately show the number of gallons used for each nontaxable use that qualifies as a claim. Tax filing extension deadline 2012 For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. Tax filing extension deadline 2012 Credit or refund. Tax filing extension deadline 2012   A credit is an amount that reduces the tax on your income tax return when you file it at the end of the year. Tax filing extension deadline 2012 If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. Tax filing extension deadline 2012 Credit only. Tax filing extension deadline 2012   You can claim the following taxes only as a credit on your income tax return. Tax filing extension deadline 2012 Tax on gasoline and aviation gasoline you used on a farm for farming purposes. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year. Tax filing extension deadline 2012 Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. Tax filing extension deadline 2012 Do not claim a credit for any excise tax for which you have filed a refund claim. Tax filing extension deadline 2012 How to claim a credit. Tax filing extension deadline 2012   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, trust, or farmers' cooperative association. Tax filing extension deadline 2012 Individuals. Tax filing extension deadline 2012   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. Tax filing extension deadline 2012 If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. Tax filing extension deadline 2012 Partnership. Tax filing extension deadline 2012   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. Tax filing extension deadline 2012 , 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. Tax filing extension deadline 2012 Each partner claims the credit on his or her income tax return for the partner's share of the fuel used by the partnership. Tax filing extension deadline 2012 An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. Tax filing extension deadline 2012 S. Tax filing extension deadline 2012 Return of Income for Electing Large Partnerships. Tax filing extension deadline 2012 Other entities. Tax filing extension deadline 2012   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. Tax filing extension deadline 2012 When to claim a credit. Tax filing extension deadline 2012   You can claim a fuel tax credit on your income tax return for the year you used the fuel. Tax filing extension deadline 2012 You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 Claiming a Refund Generally, you may claim a refund of excise taxes on Form 8849. Tax filing extension deadline 2012 Complete and attach to Form 8849 the appropriate Form 8849 schedule(s). Tax filing extension deadline 2012 The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. Tax filing extension deadline 2012 If you file Form 720, you can use its Schedule C for your refund claims for the quarter. Tax filing extension deadline 2012 See the Instructions for Form 720. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 Only one claim can be filed for a quarter. Tax filing extension deadline 2012 You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. Tax filing extension deadline 2012 You must claim a credit on your income tax return for the tax. Tax filing extension deadline 2012 How to file a quarterly claim. Tax filing extension deadline 2012   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. Tax filing extension deadline 2012 Send it to the address shown in the instructions. Tax filing extension deadline 2012 If you file Form 720, you can use its Schedule C for your refund claims. Tax filing extension deadline 2012 See the Instructions for Form 720. Tax filing extension deadline 2012 When to file a quarterly claim. Tax filing extension deadline 2012   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012    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. Tax filing extension deadline 2012 001 per gallon is generally not subject to credit or refund. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 Which year you include a credit or refund in gross income depends on whether you use the cash or an accrual method of accounting. Tax filing extension deadline 2012 Cash method. Tax filing extension deadline 2012   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. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 Example. Tax filing extension deadline 2012 Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. Tax filing extension deadline 2012 On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. Tax filing extension deadline 2012 Then, on Form 4136, she claimed the $110 as a credit. Tax filing extension deadline 2012 Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. Tax filing extension deadline 2012 Accrual method. Tax filing extension deadline 2012   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. Tax filing extension deadline 2012 It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. Tax filing extension deadline 2012 Example. Tax filing extension deadline 2012 Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 On Form 4136, Patty claims the $155 as a credit. Tax filing extension deadline 2012 She reports the $155 as other income on line 8b of her 2012 Schedule F. Tax filing extension deadline 2012 Prev  Up  Next   Home   More Online Publications
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The Tax Filing Extension Deadline 2012

Tax filing extension deadline 2012 Index A Accounting methods Accrual method, Accrual Method Cash method, Cash Method Change in, Change in Accounting Method Methods you can use, Methods you can use. Tax filing extension deadline 2012 Accounting periods 52-53 week tax year, 52-53-Week Tax Year Business purpose tax year, Business Purpose Tax Year Calendar year, Calendar Year Improper tax year, Improper Tax Year Partnerships, Partnership Accrual method Expenses, Expenses Income, Income Advance payments, Advance Payment for Services Sales, Advance Payment for Sales Services, Advance Payment for Services Assistance (see Tax help) B Business purpose tax year, Business Purpose Tax Year C Calendar year, Calendar Year Cash method, Income Expenses, Expenses Income, Income Change, accounting method, Change to accrual method. Tax filing extension deadline 2012 , Change in Accounting Method Comments on publication, Comments and suggestions. Tax filing extension deadline 2012 Constructive receipt of income, Constructive receipt. Tax filing extension deadline 2012 Corporation tax periods, Corporations (Other Than S Corporations and PSCs) Cost identification, Identifying Cost D Death of individual, short period return, Death of individual. Tax filing extension deadline 2012 E Economic performance, Economic Performance Excluded entities, cash method, Excluded Entities F Fiscal year, Fiscal Year Form 1128, Improper Tax Year, Change in Tax Year 8716, Making the election. Tax filing extension deadline 2012 , Making back-up election. Tax filing extension deadline 2012 8752, Required payment for partnership or S corporation. Tax filing extension deadline 2012 , Activating election. Tax filing extension deadline 2012 970, Adopting LIFO method. Tax filing extension deadline 2012 Free tax services, How To Get Tax Help H Help (see Tax help) I Inventories Cost identification, Identifying Cost FIFO, FIFO Method LIFO, LIFO Method Lower of cost or market, Lower of Cost or Market Method Perpetual or book, Perpetual or Book Inventory Retail method, Retail Method Specific identification, Specific Identification Method Uniform capitalization rules, Inventories. Tax filing extension deadline 2012 Valuing, Valuing Inventory M More information (see Tax help) P Partnerships, Partnership Personal service corporation, Partnerships, S Corporations, and Personal Service Corporations (PSCs) Limit, use of cash method, Qualified PSC. Tax filing extension deadline 2012 Required tax year, Partnerships, S Corporations, and Personal Service Corporations (PSCs), Personal Service Corporation (PSC) Publications (see Tax help) R Related persons, Related Persons S S corporations, S Corporation Section 444 election, Section 444 Election Short period return, Short period return. Tax filing extension deadline 2012 Short tax year, Short Tax Year Suggestions for publication, Comments and suggestions. Tax filing extension deadline 2012 T Tax help, How To Get Tax Help Tax year Change in, Change in Tax Year Corporations, Corporations (Other Than S Corporations and PSCs) Fiscal year, Fiscal Year Personal service corporation, Personal Service Corporation (PSC) S corporations, S Corporation Section 444 election, Section 444 Election Short tax year, Short Tax Year Taxpayer Advocate, Taxpayer Advocate Service. Tax filing extension deadline 2012 TTY/TDD information, How To Get Tax Help U Uniform capitalization rules Exceptions, Exceptions. Tax filing extension deadline 2012 General rules, Uniform Capitalization Rules Prev  Up     Home   More Online Publications