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Where to get 2009 tax forms 6. Where to get 2009 tax forms   Basis of Assets Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Cost BasisReal Property Allocating the Basis Uniform Capitalization Rules Adjusted BasisIncreases to Basis Decreases to Basis Basis Other Than CostTaxable Exchanges Involuntary Conversions Nontaxable Exchanges Property Received as a Gift Property Transferred From a Spouse Inherited Property Property Distributed From a Partnership or Corporation Introduction Your basis is the amount of your investment in property for tax purposes. Where to get 2009 tax forms Use basis to figure the gain or loss on the sale, exchange, or other disposition of property. Where to get 2009 tax forms Also use basis to figure depreciation, amortization, depletion, and casualty losses. Where to get 2009 tax forms If you use property for both business or investment purposes and for personal purposes, you must allocate the basis based on the use. Where to get 2009 tax forms Only the basis allocated to the business or investment use of the property can be depreciated. Where to get 2009 tax forms Your original basis in property is adjusted (increased or decreased) by certain events. Where to get 2009 tax forms For example, if you make improvements to the property, increase your basis. Where to get 2009 tax forms If you take deductions for depreciation, or casualty losses, or claim certain credits, reduce your basis. Where to get 2009 tax forms Keep accurate records of all items that affect the basis of your assets. Where to get 2009 tax forms For information on keeping records, see chapter 1. Where to get 2009 tax forms Topics - This chapter discusses: Cost basis Adjusted basis Basis other than cost Useful Items - You may want to see: Publication 535 Business Expenses 544 Sales and Other Dispositions of Assets 551 Basis of Assets 946 How To Depreciate Property See chapter 16 for information about getting publications and forms. Where to get 2009 tax forms Cost Basis The basis of property you buy is usually its cost. Where to get 2009 tax forms Cost is the amount you pay in cash, debt obligations, other property, or services. Where to get 2009 tax forms Your cost includes amounts you pay for sales tax, freight, installation, and testing. Where to get 2009 tax forms The basis of real estate and business assets will include other items, discussed later. Where to get 2009 tax forms Basis generally does not include interest payments. Where to get 2009 tax forms However, see Carrying charges and Capitalized interest in chapter 4 of Publication 535. Where to get 2009 tax forms You also may have to capitalize (add to basis) certain other costs related to buying or producing property. Where to get 2009 tax forms Under the uniform capitalization rules, discussed later, you may have to capitalize direct costs and certain indirect costs of producing property. Where to get 2009 tax forms Loans with low or no interest. Where to get 2009 tax forms   If you buy property on a time-payment plan that charges little or no interest, the basis of your property is your stated purchase price minus the amount considered to be unstated interest. Where to get 2009 tax forms You generally have unstated interest if your interest rate is less than the applicable federal rate. Where to get 2009 tax forms See the discussion of unstated interest in Publication 537, Installment Sales. Where to get 2009 tax forms Real Property Real property, also called real estate, is land and generally anything built on, growing on, or attached to land. Where to get 2009 tax forms If you buy real property, certain fees and other expenses you pay are part of your cost basis in the property. Where to get 2009 tax forms Some of these expenses are discussed next. Where to get 2009 tax forms Lump sum purchase. Where to get 2009 tax forms   If you buy improvements, such as buildings, and the land on which they stand for a lump sum, allocate your cost basis between the land and improvements. Where to get 2009 tax forms Allocate the cost basis according to the respective fair market values (FMVs) of the land and improvements at the time of purchase. Where to get 2009 tax forms Figure the basis of each asset by multiplying the lump sum by a fraction. Where to get 2009 tax forms The numerator is the FMV of that asset and the denominator is the FMV of the whole property at the time of purchase. Where to get 2009 tax forms Fair market value (FMV). Where to get 2009 tax forms   FMV is the price at which property would change hands between a willing buyer and a willing seller, neither having to buy or sell, and both having reasonable knowledge of all necessary facts. Where to get 2009 tax forms Sales of similar property on or about the same date may help in figuring the FMV of the property. Where to get 2009 tax forms If you are not certain of the FMV of the land and improvements, you can allocate the basis according to their assessed values for real estate tax purposes. Where to get 2009 tax forms Real estate taxes. Where to get 2009 tax forms   If you pay the real estate taxes the seller owed on real property you bought, and the seller did not reimburse you, treat those taxes as part of your basis. Where to get 2009 tax forms   If you reimburse the seller for taxes the seller paid for you, you generally can deduct that amount as a tax expense. Where to get 2009 tax forms Whether or not you reimburse the seller, do not include that amount in the basis of your property. Where to get 2009 tax forms Settlement costs. Where to get 2009 tax forms   Your basis includes the settlement fees and closing costs for buying the property. Where to get 2009 tax forms See Publication 551 for a detailed list of items you can and cannot include in basis. Where to get 2009 tax forms   Do not include fees and costs for getting a loan on the property. Where to get 2009 tax forms Also, do not include amounts placed in escrow for the future payment of items such as taxes and insurance. Where to get 2009 tax forms Points. Where to get 2009 tax forms   If you pay points to get a loan (including a mortgage, second mortgage, or line-of-credit), do not add the points to the basis of the related property. Where to get 2009 tax forms You may be able to deduct the points currently or over the term of the loan. Where to get 2009 tax forms For more information about deducting points, see Points in chapter 4 of Publication 535. Where to get 2009 tax forms Assumption of a mortgage. Where to get 2009 tax forms   If you buy property and assume (or buy the property subject to) an existing mortgage, your basis includes the amount you pay for the property plus the amount you owe on the mortgage. Where to get 2009 tax forms Example. Where to get 2009 tax forms If you buy a farm for $100,000 cash and assume a mortgage of $400,000, your basis is $500,000. Where to get 2009 tax forms Constructing assets. Where to get 2009 tax forms   If you build property or have assets built for you, your expenses for this construction are part of your basis. Where to get 2009 tax forms Some of these expenses include the following costs: Land, Labor and materials, Architect's fees, Building permit charges, Payments to contractors, Payments for rental equipment, and Inspection fees. Where to get 2009 tax forms   In addition, if you use your own employees, farm materials, and equipment to build an asset, do not deduct the following expenses. Where to get 2009 tax forms You must capitalize them (include them in the asset's basis). Where to get 2009 tax forms Employee wages paid for the construction work, reduced by any employment credits allowed. Where to get 2009 tax forms Depreciation on equipment you own while it is used in the construction. Where to get 2009 tax forms Operating and maintenance costs for equipment used in the construction. Where to get 2009 tax forms The cost of business supplies and materials used in the construction. Where to get 2009 tax forms    Do not include the value of your own labor, or any other labor you did not pay for, in the basis of any property you construct. Where to get 2009 tax forms Allocating the Basis In some instances, the rules for determining basis apply to a group of assets acquired in the same transaction or to property that consists of separate items. Where to get 2009 tax forms To determine the basis of these assets or separate items, there must be an allocation of basis. Where to get 2009 tax forms Group of assets acquired. Where to get 2009 tax forms   If you buy multiple assets for a lump sum, allocate the amount you pay among the assets. Where to get 2009 tax forms Use this allocation to figure your basis for depreciation and gain or loss on a later disposition of any of these assets. Where to get 2009 tax forms You and the seller may agree in the sales contract to a specific allocation of the purchase price among the assets. Where to get 2009 tax forms If this allocation is based on the value of each asset and you and the seller have adverse tax interests, the allocation generally will be accepted. Where to get 2009 tax forms Farming business acquired. Where to get 2009 tax forms   If you buy a group of assets that makes up a farming business, there are special rules you must use to allocate the purchase price among the assets. Where to get 2009 tax forms Generally, reduce the purchase price by any cash received. Where to get 2009 tax forms Allocate the remaining purchase price to the other business assets received in proportion to (but not more than) their FMV and in a certain order. Where to get 2009 tax forms See Trade or Business Acquired under Allocating the Basis in Publication 551 for more information. Where to get 2009 tax forms Transplanted embryo. Where to get 2009 tax forms   If you buy a cow that is pregnant with a transplanted embryo, allocate to the basis of the cow the part of the purchase price equal to the FMV of the cow without the implant. Where to get 2009 tax forms Allocate the rest of the purchase price to the basis of the calf. Where to get 2009 tax forms Neither the cost allocated to the cow nor the cost allocated to the calf is deductible as a current business expense. Where to get 2009 tax forms Uniform Capitalization Rules Under the uniform capitalization rules, you must include certain direct and indirect costs in the basis of property you produce or in your inventory costs, rather than claim them as a current deduction. Where to get 2009 tax forms You recover these costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. Where to get 2009 tax forms Generally, you are subject to the uniform capitalization rules if you do any of the following: Produce real or tangible personal property, or Acquire property for resale. Where to get 2009 tax forms However, this rule does not apply to personal property if your average annual gross receipts for the 3-tax-year period ending with the year preceding the current tax year are $10 million or less. Where to get 2009 tax forms You produce property if you construct, build, install, manufacture, develop, improve, or create the property. Where to get 2009 tax forms You are not subject to the uniform capitalization rules if the property is produced for personal use. Where to get 2009 tax forms In a farming business, you produce property if you raise or grow any agricultural or horticultural commodity, including plants and animals. Where to get 2009 tax forms Plants. Where to get 2009 tax forms   A plant produced in a farming business includes the following items: A fruit, nut, or other crop-bearing tree; An ornamental tree; A vine; A bush; Sod; and The crop or yield of a plant that will have more than one crop or yield. Where to get 2009 tax forms Animals. Where to get 2009 tax forms   An animal produced in a farming business includes any stock, poultry or other bird, and fish or other sea life. Where to get 2009 tax forms The direct and indirect costs of producing plants or animals include preparatory costs and preproductive period costs. Where to get 2009 tax forms Preparatory costs include the acquisition costs of the seed, seedling, plant, or animal. Where to get 2009 tax forms For plants, preproductive period costs include the costs of items such as irrigation, pruning, frost protection, spraying, and harvesting. Where to get 2009 tax forms For animals, preproductive period costs include the costs of items such as feed, maintaining pasture or pen areas, breeding, veterinary services, and bedding. Where to get 2009 tax forms Exceptions. Where to get 2009 tax forms   In a farming business, the uniform capitalization rules do not apply to: Any animal, Any plant with a preproductive period of 2 years or less, or Any costs of replanting certain plants lost or damaged due to casualty. Where to get 2009 tax forms   Exceptions (1) and (2) do not apply to a corporation, partnership, or tax shelter required to use an accrual method of accounting. Where to get 2009 tax forms See Accrual Method Required under Accounting Methods in chapter 2. Where to get 2009 tax forms   In addition, you can elect not to use the uniform capitalization rules for plants with a preproductive period of more than 2 years. Where to get 2009 tax forms If you make this election, special rules apply. Where to get 2009 tax forms This election cannot be made by a corporation, partnership, or tax shelter required to use an accrual method of accounting. Where to get 2009 tax forms This election also does not apply to any costs incurred for the planting, cultivation, maintenance, or development of any citrus or almond grove (or any part thereof) within the first 4 years the trees were planted. Where to get 2009 tax forms    If you elect not to use the uniform capitalization rules, you must use the alternative depreciation system for all property used in any of your farming businesses and placed in service in any tax year during which the election is in effect. Where to get 2009 tax forms See chapter 7, for additional information on depreciation. Where to get 2009 tax forms Example. Where to get 2009 tax forms You grow trees that have a preproductive period of more than 2 years. Where to get 2009 tax forms The trees produce an annual crop. Where to get 2009 tax forms You are an individual and the uniform capitalization rules apply to your farming business. Where to get 2009 tax forms You must capitalize the direct costs and an allocable part of indirect costs incurred due to the production of the trees. Where to get 2009 tax forms You are not required to capitalize the costs of producing the annual crop because its preproductive period is 2 years or less. Where to get 2009 tax forms Preproductive period of more than 2 years. Where to get 2009 tax forms   The preproductive period of plants grown in commercial quantities in the United States is based on their nationwide weighted average preproductive period. Where to get 2009 tax forms Plants producing the crops or yields shown in Table 6-1 have a nationwide weighted average preproductive period of more than 2 years. Where to get 2009 tax forms Other plants (not shown in Table 6-1) may also have a nationwide weighted average preproductive period of more than 2 years. Where to get 2009 tax forms More information. Where to get 2009 tax forms   For more information on the uniform capitalization rules that apply to property produced in a farming business, see Regulations section 1. Where to get 2009 tax forms 263A-4. Where to get 2009 tax forms Table 6-1. Where to get 2009 tax forms Plants With a Preproductive Period of More Than 2 Years Plants producing the following crops or yields have a nationwide weighted average preproductive period of more than 2 years. Where to get 2009 tax forms Almonds Apples Apricots Avocados Blueberries Cherries Chestnuts Coffee beans Currants Dates Figs Grapefruit Grapes Guavas Kiwifruit Kumquats Lemons Limes Macadamia nuts Mangoes Nectarines Olives Oranges Peaches Pears Pecans Persimmons Pistachio nuts Plums Pomegranates Prunes Tangelos Tangerines Tangors Walnuts Adjusted Basis Before figuring gain or loss on a sale, exchange, or other disposition of property or figuring allowable depreciation, depletion, or amortization, you must usually make certain adjustments to the cost basis or basis other than cost (discussed later) of the property. Where to get 2009 tax forms The adjustments to the original basis are increases or decreases to the cost basis or other basis which result in the adjusted basis of the property. Where to get 2009 tax forms Increases to Basis Increase the basis of any property by all items properly added to a capital account. Where to get 2009 tax forms These include the cost of any improvements having a useful life of more than 1 year. Where to get 2009 tax forms The following costs increase the basis of property. Where to get 2009 tax forms The cost of extending utility service lines to property. Where to get 2009 tax forms Legal fees, such as the cost of defending and perfecting title. Where to get 2009 tax forms Legal fees for seeking a decrease in an assessment levied against property to pay for local improvements. Where to get 2009 tax forms Assessments for items such as paving roads and building ditches that increase the value of the property assessed. Where to get 2009 tax forms Do not deduct these expenses as taxes. Where to get 2009 tax forms However, you can deduct as taxes amounts assessed for maintenance or repairs, or for meeting interest charges related to the improvements. Where to get 2009 tax forms If you make additions or improvements to business property, depreciate the basis of each addition or improvement as separate depreciable property using the rules that would apply to the original property if you had placed it in service at the same time you placed the addition or improvement in service. Where to get 2009 tax forms See chapter 7. Where to get 2009 tax forms Deducting vs. Where to get 2009 tax forms capitalizing costs. Where to get 2009 tax forms   Do not add to your basis costs you can deduct as current expenses. Where to get 2009 tax forms For example, amounts paid for incidental repairs or maintenance are deductible as business expenses and are not added to basis. Where to get 2009 tax forms However, you can elect either to deduct or to capitalize certain other costs. Where to get 2009 tax forms See chapter 7 in Publication 535. Where to get 2009 tax forms Decreases to Basis The following are some items that reduce the basis of property. Where to get 2009 tax forms Section 179 deduction. Where to get 2009 tax forms Deductions previously allowed or allowable for amortization, depreciation, and depletion. Where to get 2009 tax forms Alternative motor vehicle credit. Where to get 2009 tax forms See Form 8910. Where to get 2009 tax forms Alternative fuel vehicle refueling property credit. Where to get 2009 tax forms See Form 8911. Where to get 2009 tax forms Residential energy efficient property credits. Where to get 2009 tax forms See Form 5695. Where to get 2009 tax forms Investment credit (part or all) taken. Where to get 2009 tax forms Casualty and theft losses and insurance reimbursements. Where to get 2009 tax forms Payments you receive for granting an easement. Where to get 2009 tax forms Exclusion from income of subsidies for energy conservation measures. Where to get 2009 tax forms Certain canceled debt excluded from income. Where to get 2009 tax forms Rebates from a manufacturer or seller. Where to get 2009 tax forms Patronage dividends received from a cooperative association as a result of a purchase of property. Where to get 2009 tax forms See Patronage Dividends in chapter 3. Where to get 2009 tax forms Gas-guzzler tax. Where to get 2009 tax forms See Form 6197. Where to get 2009 tax forms Some of these items are discussed next. Where to get 2009 tax forms For a more detailed list of items that decrease basis, see section 1016 of the Internal Revenue Code and Publication 551. Where to get 2009 tax forms Depreciation and section 179 deduction. Where to get 2009 tax forms   The adjustments you must make to the basis of the property if you take the section 179 deduction or depreciate the property are explained next. Where to get 2009 tax forms For more information on these deductions, see chapter 7. Where to get 2009 tax forms Section 179 deduction. Where to get 2009 tax forms   If you take the section 179 expense deduction for all or part of the cost of qualifying business property, decrease the basis of the property by the deduction. Where to get 2009 tax forms Depreciation. Where to get 2009 tax forms   Decrease the basis of property by the depreciation you deducted or could have deducted on your tax returns under the method of depreciation you chose. Where to get 2009 tax forms If you took less depreciation than you could have under the method chosen, decrease the basis by the amount you could have taken under that method. Where to get 2009 tax forms If you did not take a depreciation deduction, reduce the basis by the full amount of the depreciation you could have taken. Where to get 2009 tax forms   If you deducted more depreciation than you should have, decrease your basis by the amount you should have deducted plus the part of the excess depreciation you deducted that actually reduced your tax liability for any year. Where to get 2009 tax forms   See chapter 7 for information on figuring the depreciation you should have claimed. Where to get 2009 tax forms   In decreasing your basis for depreciation, take into account the amount deducted on your tax returns as depreciation and any depreciation you must capitalize under the uniform capitalization rules. Where to get 2009 tax forms Casualty and theft losses. Where to get 2009 tax forms   If you have a casualty or theft loss, decrease the basis of the property by any insurance or other reimbursement. Where to get 2009 tax forms Also, decrease it by any deductible loss not covered by insurance. Where to get 2009 tax forms See chapter 11 for information about figuring your casualty or theft loss. Where to get 2009 tax forms   You must increase your basis in the property by the amount you spend on clean-up costs (such as debris removal) and repairs that restore the property to its pre-casualty condition. Where to get 2009 tax forms To make this determination, compare the repaired property to the property before the casualty. Where to get 2009 tax forms Easements. Where to get 2009 tax forms   The amount you receive for granting an easement is usually considered to be proceeds from the sale of an interest in the real property. Where to get 2009 tax forms It reduces the basis of the affected part of the property. Where to get 2009 tax forms If the amount received is more than the basis of the part of the property affected by the easement, reduce your basis in that part to zero and treat the excess as a recognized gain. Where to get 2009 tax forms See Easements and rights-of-way in chapter 3. Where to get 2009 tax forms Exclusion from income of subsidies for energy conservation measures. Where to get 2009 tax forms   You can exclude from gross income any subsidy you received from a public utility company for the purchase or installation of an energy conservation measure for a dwelling unit. Where to get 2009 tax forms Reduce the basis of the property by the excluded amount. Where to get 2009 tax forms Canceled debt excluded from income. Where to get 2009 tax forms   If a debt you owe is canceled or forgiven, other than as a gift or bequest, you generally must include the canceled amount in your gross income for tax purposes. Where to get 2009 tax forms A debt includes any indebtedness for which you are liable or which attaches to property you hold. Where to get 2009 tax forms   You can exclude your canceled debt from income if the debt is any of the following. Where to get 2009 tax forms Debt canceled in a bankruptcy case or when you are insolvent. Where to get 2009 tax forms Qualified farm debt. Where to get 2009 tax forms Qualified real property business debt (provided you are not a C corporation). Where to get 2009 tax forms Qualified principal residence indebtedness. Where to get 2009 tax forms Discharge of certain indebtedness of a qualified individual because of Midwestern disasters. Where to get 2009 tax forms If you exclude canceled debt described in (1) or (2), you may have to reduce the basis of your depreciable and nondepreciable property. Where to get 2009 tax forms If you exclude canceled debt described in (3), you must only reduce the basis of your depreciable property by the excluded amount. Where to get 2009 tax forms   For more information about canceled debt in a bankruptcy case, see Publication 908, Bankruptcy Tax Guide. Where to get 2009 tax forms For more information about insolvency and canceled debt that is qualified farm debt or qualified principal residence indebtedness, see chapter 3. Where to get 2009 tax forms For more information about qualified real property business debt, see Publication 334, Tax Guide for Small Business. Where to get 2009 tax forms For more information about canceled debt in Midwestern disaster areas, see Publication 4492-B, Information for Affected Taxpayers in the Midwestern Disaster Areas. Where to get 2009 tax forms Basis Other Than Cost There are times when you cannot use cost as basis. Where to get 2009 tax forms In these situations, the fair market value or the adjusted basis of property may be used. Where to get 2009 tax forms Examples are discussed next. Where to get 2009 tax forms Property changed from personal to business or rental use. Where to get 2009 tax forms   When you hold property for personal use and then change it to business use or use it to produce rent, you must figure its basis for depreciation. Where to get 2009 tax forms An example of changing property from personal to business use would be changing the use of your pickup truck that you originally purchased for your personal use to use in your farming business. Where to get 2009 tax forms   The basis for depreciation is the lesser of: The FMV of the property on the date of the change, or Your adjusted basis on the date of the change. Where to get 2009 tax forms   If you later sell or dispose of this property, the basis you use will depend on whether you are figuring a gain or loss. Where to get 2009 tax forms The basis for figuring a gain is your adjusted basis in the property when you sell the property. Where to get 2009 tax forms Figure the basis for a loss starting with the smaller of your adjusted basis or the FMV of the property at the time of the change to business or rental use. Where to get 2009 tax forms Then make adjustments (increases and decreases) for the period after the change in the property's use, as discussed earlier under Adjusted Basis . Where to get 2009 tax forms Property received for services. Where to get 2009 tax forms   If you receive property for services, include the property's FMV in income. Where to get 2009 tax forms The amount you include in income becomes your basis. Where to get 2009 tax forms If the services were performed for a price agreed on beforehand, it will be accepted as the FMV of the property if there is no evidence to the contrary. Where to get 2009 tax forms Example. Where to get 2009 tax forms George Smith is an accountant and also operates a farming business. Where to get 2009 tax forms George agreed to do some accounting work for his neighbor in exchange for a dairy cow. Where to get 2009 tax forms The accounting work and the cow are each worth $1,500. Where to get 2009 tax forms George must include $1,500 in income for his accounting services. Where to get 2009 tax forms George's basis in the cow is $1,500. Where to get 2009 tax forms Taxable Exchanges A taxable exchange is one in which the gain is taxable, or the loss is deductible. Where to get 2009 tax forms A taxable gain or deductible loss also is known as a recognized gain or loss. Where to get 2009 tax forms A taxable exchange occurs when you receive cash or get property that is not similar or related in use to the property exchanged. Where to get 2009 tax forms If you receive property in exchange for other property in a taxable exchange, the basis of the property you receive is usually its FMV at the time of the exchange. Where to get 2009 tax forms Example. Where to get 2009 tax forms You trade a tract of farmland with an adjusted basis of $2,000 for a tractor that has an FMV of $6,000. Where to get 2009 tax forms You must report a taxable gain of $4,000 for the land. Where to get 2009 tax forms The tractor has a basis of $6,000. Where to get 2009 tax forms Involuntary Conversions If you receive property as a result of an involuntary conversion, such as a casualty, theft, or condemnation, figure the basis of the replacement property you receive using the basis of the converted property. Where to get 2009 tax forms Similar or related property. Where to get 2009 tax forms   If the replacement property is similar or related in service or use to the converted property, the replacement property's basis is the same as the old property's basis on the date of the conversion. Where to get 2009 tax forms However, make the following adjustments. Where to get 2009 tax forms Decrease the basis by the following amounts. Where to get 2009 tax forms Any loss you recognize on the involuntary conversion. Where to get 2009 tax forms Any money you receive that you do not spend on similar property. Where to get 2009 tax forms Increase the basis by the following amounts. Where to get 2009 tax forms Any gain you recognize on the involuntary conversion. Where to get 2009 tax forms Any cost of acquiring the replacement property. Where to get 2009 tax forms Money or property not similar or related. Where to get 2009 tax forms   If you receive money or property not similar or related in service or use to the converted property and you buy replacement property similar or related in service or use to the converted property, the basis of the replacement property is its cost decreased by the gain not recognized on the involuntary conversion. Where to get 2009 tax forms Allocating the basis. Where to get 2009 tax forms   If you buy more than one piece of replacement property, allocate your basis among the properties based on their respective costs. Where to get 2009 tax forms Basis for depreciation. Where to get 2009 tax forms   Special rules apply in determining and depreciating the basis of MACRS property acquired in an involuntary conversion. Where to get 2009 tax forms For information, see Figuring the Deduction for Property Acquired in a Nontaxable Exchange under Figuring Depreciation Under MACRS in chapter 7. Where to get 2009 tax forms For more information about involuntary conversions, see chapter 11. Where to get 2009 tax forms Nontaxable Exchanges A nontaxable exchange is an exchange in which you are not taxed on any gain and you cannot deduct any loss. Where to get 2009 tax forms A nontaxable gain or loss also is known as an unrecognized gain or loss. Where to get 2009 tax forms If you receive property in a nontaxable exchange, its basis is usually the same as the basis of the property you transferred. Where to get 2009 tax forms Like-Kind Exchanges The exchange of property for the same kind of property is the most common type of nontaxable exchange. Where to get 2009 tax forms For an exchange to qualify as a like-kind exchange, you must hold for business or investment purposes both the property you transfer and the property you receive. Where to get 2009 tax forms There must also be an exchange of like-kind property. Where to get 2009 tax forms For more information, see Like-Kind Exchanges in  chapter 8. Where to get 2009 tax forms The basis of the property you receive generally is the same as the adjusted basis of the property you gave up. Where to get 2009 tax forms Example 1. Where to get 2009 tax forms You traded a truck you used in your farming business for a new smaller truck to use in farming. Where to get 2009 tax forms The adjusted basis of the old truck was $10,000. Where to get 2009 tax forms The FMV of the new truck is $30,000. Where to get 2009 tax forms Because this is a nontaxable exchange, you do not recognize any gain, and your basis in the new truck is $10,000, the same as the adjusted basis of the truck you traded. Where to get 2009 tax forms Example 2. Where to get 2009 tax forms You trade a field cultivator (adjusted basis of $8,000) for a planter (FMV of $9,000). Where to get 2009 tax forms You use both the field cultivator and the planter in your farming business. Where to get 2009 tax forms The basis of the planter you receive is $8,000, the same as the field cultivator traded Exchange expenses. Where to get 2009 tax forms   Exchange expenses generally are the closing costs that you pay. Where to get 2009 tax forms They include such items as brokerage commissions, attorney fees, and deed preparation fees. Where to get 2009 tax forms Add them to the basis of the like-kind property you receive. Where to get 2009 tax forms Property plus cash. Where to get 2009 tax forms   If you trade property in a like-kind exchange and also pay money, the basis of the property you receive is the adjusted basis of the property you gave up plus the money you paid. Where to get 2009 tax forms Example. Where to get 2009 tax forms You trade in a truck (adjusted basis of $3,000) for another truck (FMV of $7,500) and pay $4,000. Where to get 2009 tax forms Your basis in the new truck is $7,000 (the $3,000 adjusted basis of the old truck plus the $4,000 cash). Where to get 2009 tax forms Special rules for related persons. Where to get 2009 tax forms   If a like-kind exchange takes place directly or indirectly between related persons and either party disposes of the property within 2 years after the exchange, the exchange no longer qualifies for like-kind exchange treatment. Where to get 2009 tax forms Each person must report any gain or loss not recognized on the original exchange unless the loss is not deductible under the related party rules. Where to get 2009 tax forms Each person reports it on the tax return filed for the year in which the later disposition occurred. Where to get 2009 tax forms If this rule applies, the basis of the property received in the original exchange will be its FMV. Where to get 2009 tax forms For more information, see chapter 8. Where to get 2009 tax forms Exchange of business property. Where to get 2009 tax forms   Exchanging the property of one business for the property of another business generally is a multiple property exchange. Where to get 2009 tax forms For information on figuring basis, see Multiple Property Exchanges in chapter 1 of Publication 544. Where to get 2009 tax forms Basis for depreciation. Where to get 2009 tax forms   Special rules apply in determining and depreciating the basis of MACRS property acquired in a like-kind transaction. Where to get 2009 tax forms For information, see Figuring the Deduction for Property Acquired in a Nontaxable Exchange under Figuring Depreciation Under MACRS in chapter 7. Where to get 2009 tax forms Partially Nontaxable Exchanges A partially nontaxable exchange is an exchange in which you receive unlike property or money in addition to like-kind property. Where to get 2009 tax forms The basis of the property you receive is the same as the adjusted basis of the property you gave up with the following adjustments. Where to get 2009 tax forms Decrease the basis by the following amounts. Where to get 2009 tax forms Any money you receive. Where to get 2009 tax forms Any loss you recognize on the exchange. Where to get 2009 tax forms Increase the basis by the following amounts. Where to get 2009 tax forms Any additional costs you incur. Where to get 2009 tax forms Any gain you recognize on the exchange. Where to get 2009 tax forms If the other party to the exchange assumes your liabilities, treat the debt assumption as money you received in the exchange. Where to get 2009 tax forms Example 1. Where to get 2009 tax forms You trade farmland (basis of $100,000) for another tract of farmland (FMV of $110,000) and $30,000 cash. Where to get 2009 tax forms You realize a gain of $40,000. Where to get 2009 tax forms This is the FMV of the land received plus the cash minus the basis of the land you traded ($110,000 + $30,000 − $100,000). Where to get 2009 tax forms Include your gain in income (recognize gain) only to the extent of the cash received. Where to get 2009 tax forms Your basis in the land you received is figured as follows. Where to get 2009 tax forms Basis of land traded $100,000 Minus: Cash received (adjustment 1(a)) − 30,000   $70,000 Plus: Gain recognized (adjustment 2(b)) + 30,000 Basis of land received $100,000 Example 2. Where to get 2009 tax forms You trade a truck (adjusted basis of $22,750) for another truck (FMV of $20,000) and $10,000 cash. Where to get 2009 tax forms You realize a gain of $7,250. Where to get 2009 tax forms This is the FMV of the truck received plus the cash minus the adjusted basis of the truck you traded ($20,000 + $10,000 − $22,750). Where to get 2009 tax forms You include all the gain in your income (recognize gain) because the gain is less than the cash you received. Where to get 2009 tax forms Your basis in the truck you received is figured as follows. Where to get 2009 tax forms Adjusted basis of truck traded $22,750 Minus: Cash received (adjustment 1(a)) −10,000   $12,750 Plus: Gain recognized (adjustment 2(b)) + 7,250 Basis of truck received $20,000 Allocation of basis. Where to get 2009 tax forms   If you receive like-kind and unlike properties in the exchange, allocate the basis first to the unlike property, other than money, up to its FMV on the date of the exchange. Where to get 2009 tax forms The rest is the basis of the like-kind property. Where to get 2009 tax forms Example. Where to get 2009 tax forms You traded a tractor with an adjusted basis of $15,000 for another tractor that had an FMV of $12,500. Where to get 2009 tax forms You also received $1,000 cash and a truck that had an FMV of $3,000. Where to get 2009 tax forms The truck is unlike property. Where to get 2009 tax forms You realized a gain of $1,500. Where to get 2009 tax forms This is the FMV of the tractor received plus the FMV of the truck received plus the cash minus the adjusted basis of the tractor you traded ($12,500 + $3,000 + $1,000 − $15,000). Where to get 2009 tax forms You include in income (recognize) all $1,500 of the gain because it is less than the FMV of the unlike property plus the cash received. Where to get 2009 tax forms Your basis in the properties you received is figured as follows. Where to get 2009 tax forms Adjusted basis of old tractor $15,000 Minus: Cash received (adjustment 1(a)) − 1,000   $14,000 Plus: Gain recognized (adjustment 2(b)) + 1,500 Total basis of properties received $15,500 Allocate the total basis of $15,500 first to the unlike property—the truck ($3,000). Where to get 2009 tax forms This is the truck's FMV. Where to get 2009 tax forms The rest ($12,500) is the basis of the tractor. Where to get 2009 tax forms Sale and Purchase If you sell property and buy similar property in two mutually dependent transactions, you may have to treat the sale and purchase as a single nontaxable exchange. Where to get 2009 tax forms Example. Where to get 2009 tax forms You used a tractor on your farm for 3 years. Where to get 2009 tax forms Its adjusted basis is $22,000 and its FMV is $40,000. Where to get 2009 tax forms You are interested in a new tractor, which sells for $60,000. Where to get 2009 tax forms Ordinarily, you would trade your old tractor for the new one and pay the dealer $20,000. Where to get 2009 tax forms Your basis for depreciating the new tractor would then be $42,000 ($20,000 + $22,000, the adjusted basis of your old tractor). Where to get 2009 tax forms However, you want a higher basis for depreciating the new tractor, so you agree to pay the dealer $60,000 for the new tractor if he will pay you $40,000 for your old tractor. Where to get 2009 tax forms Because the two transactions are dependent on each other, you are treated as having exchanged your old tractor for the new one and paid $20,000 ($60,000 − $40,000). Where to get 2009 tax forms Your basis for depreciating the new tractor is $42,000, the same as if you traded the old tractor. Where to get 2009 tax forms Property Received as a Gift To figure the basis of property you receive as a gift, you must know its adjusted basis (defined earlier) to the donor just before it was given to you. Where to get 2009 tax forms You also must know its FMV at the time it was given to you and any gift tax paid on it. Where to get 2009 tax forms FMV equal to or greater than donor's adjusted basis. Where to get 2009 tax forms   If the FMV of the property is equal to or greater than the donor's adjusted basis, your basis is the donor's adjusted basis when you received the gift. Where to get 2009 tax forms Increase your basis by all or part of any gift tax paid, depending on the date of the gift. Where to get 2009 tax forms   Also, for figuring gain or loss from a sale or other disposition of the property, or for figuring depreciation, depletion, or amortization deductions on business property, you must increase or decrease your basis (the donor's adjusted basis) by any required adjustments to basis while you held the property. Where to get 2009 tax forms See Adjusted Basis , earlier. Where to get 2009 tax forms   If you received a gift during the tax year, increase your basis in the gift (the donor's adjusted basis) by the part of the gift tax paid on it due to the net increase in value of the gift. Where to get 2009 tax forms Figure the increase by multiplying the gift tax paid by the following fraction. Where to get 2009 tax forms Net increase in value of the gift Amount of the gift   The net increase in value of the gift is the FMV of the gift minus the donor's adjusted basis. Where to get 2009 tax forms The amount of the gift is its value for gift tax purposes after reduction by any annual exclusion and marital or charitable deduction that applies to the gift. Where to get 2009 tax forms Example. Where to get 2009 tax forms In 2013, you received a gift of property from your mother that had an FMV of $50,000. Where to get 2009 tax forms Her adjusted basis was $20,000. Where to get 2009 tax forms The amount of the gift for gift tax purposes was $36,000 ($50,000 minus the $14,000 annual exclusion). Where to get 2009 tax forms She paid a gift tax of $7,320. Where to get 2009 tax forms Your basis, $26,076, is figured as follows. Where to get 2009 tax forms Fair market value $50,000 Minus: Adjusted basis −20,000 Net increase in value $30,000 Gift tax paid $7,320 Multiplied by ($30,000 ÷ $36,000) × . Where to get 2009 tax forms 83 Gift tax due to net increase in value $6,076 Adjusted basis of property to your mother +20,000 Your basis in the property $26,076 Note. Where to get 2009 tax forms If you received a gift before 1977, your basis in the gift (the donor's adjusted basis) includes any gift tax paid on it. Where to get 2009 tax forms However, your basis cannot exceed the FMV of the gift when it was given to you. Where to get 2009 tax forms FMV less than donor's adjusted basis. Where to get 2009 tax forms   If the FMV of the property at the time of the gift is less than the donor's adjusted basis, your basis depends on whether you have a gain or a loss when you dispose of the property. Where to get 2009 tax forms Your basis for figuring gain is the donor's adjusted basis plus or minus any required adjustments to basis while you held the property. Where to get 2009 tax forms Your basis for figuring loss is its FMV when you received the gift plus or minus any required adjustments to basis while you held the property. Where to get 2009 tax forms (See Adjusted Basis , earlier. Where to get 2009 tax forms )   If you use the donor's adjusted basis for figuring a gain and get a loss, and then use the FMV for figuring a loss and get a gain, you have neither gain nor loss on the sale or other disposition of the property. Where to get 2009 tax forms Example. Where to get 2009 tax forms You received farmland as a gift from your parents when they retired from farming. Where to get 2009 tax forms At the time of the gift, the land had an FMV of $80,000. Where to get 2009 tax forms Your parents' adjusted basis was $100,000. Where to get 2009 tax forms After you received the land, no events occurred that would increase or decrease your basis. Where to get 2009 tax forms If you sell the land for $120,000, you will have a $20,000 gain because you must use the donor's adjusted basis at the time of the gift ($100,000) as your basis to figure a gain. Where to get 2009 tax forms If you sell the land for $70,000, you will have a $10,000 loss because you must use the FMV at the time of the gift ($80,000) as your basis to figure a loss. Where to get 2009 tax forms If the sales price is between $80,000 and $100,000, you have neither gain nor loss. Where to get 2009 tax forms For instance, if the sales price was $90,000 and you tried to figure a gain using the donor's adjusted basis ($100,000), you would get a $10,000 loss. Where to get 2009 tax forms If you then tried to figure a loss using the FMV ($80,000), you would get a $10,000 gain. Where to get 2009 tax forms Business property. Where to get 2009 tax forms   If you hold the gift as business property, your basis for figuring any depreciation, depletion, or amortization deductions is the same as the donor's adjusted basis plus or minus any required adjustments to basis while you hold the property. Where to get 2009 tax forms Property Transferred From a Spouse The basis of property transferred to you or transferred in trust for your benefit by your spouse is the same as your spouse's adjusted basis. Where to get 2009 tax forms The same rule applies to a transfer by your former spouse if the transfer is incident to divorce. Where to get 2009 tax forms However, for property transferred in trust, adjust your basis for any gain recognized by your spouse or former spouse if the liabilities assumed plus the liabilities to which the property is subject are more than the adjusted basis of the property transferred. Where to get 2009 tax forms The transferor must give you the records needed to determine the adjusted basis and holding period of the property as of the date of the transfer. Where to get 2009 tax forms For more information, see Property Settlements in Publication 504, Divorced or Separated Individuals. Where to get 2009 tax forms Inherited Property Your basis in property you inherited from a decedent, who died before January 1, 2010, or after December 31, 2010, is generally one of the following: The FMV of the property at the date of the decedent's death. Where to get 2009 tax forms If a federal estate return is filed, you can use its appraised value. Where to get 2009 tax forms The FMV on the alternate valuation date, if the personal representative for the estate elects to use alternate valuation. Where to get 2009 tax forms For information on the alternate valuation, see the Instructions for Form 706. Where to get 2009 tax forms The decedent's adjusted basis in land to the extent of the value that is excluded from the decedent's taxable estate as a qualified conservation easement. Where to get 2009 tax forms If a federal estate tax return does not have to be filed, your basis in the inherited property is its appraised value at the date of death for state inheritance or transmission taxes. Where to get 2009 tax forms Special-use valuation method. Where to get 2009 tax forms   Under certain conditions, when a person dies, the executor or personal representative of that person's estate may elect to value qualified real property at other than its FMV. Where to get 2009 tax forms If so, the executor or personal representative values the qualified real property based on its use as a farm or other closely held business. Where to get 2009 tax forms If the executor or personal representative elects this method of valuation for estate tax purposes, this value is the basis of the property for the qualified heirs. Where to get 2009 tax forms The qualified heirs should be able to get the necessary value from the executor or personal representative of the estate. Where to get 2009 tax forms   If you are a qualified heir who received special-use valuation property, increase your basis by any gain recognized by the estate or trust because of post-death appreciation. Where to get 2009 tax forms Post-death appreciation is the property's FMV on the date of distribution minus the property's FMV either on the date of the individual's death or on the alternate valuation date. Where to get 2009 tax forms Figure all FMVs without regard to the special-use valuation. Where to get 2009 tax forms   You may be liable for an additional estate tax if, within 10 years after the death of the decedent, you transfer the property or the property stops being used as a farm. Where to get 2009 tax forms This tax does not apply if you dispose of the property in a like-kind exchange or in an involuntary conversion in which all of the proceeds are reinvested in qualified replacement property. Where to get 2009 tax forms The tax also does not apply if you transfer the property to a member of your family and certain requirements are met. Where to get 2009 tax forms   You can elect to increase your basis in special-use valuation property if it becomes subject to the additional estate tax. Where to get 2009 tax forms To increase your basis, you must make an irrevocable election and pay interest on the additional estate tax figured from the date 9 months after the decedent's death until the date of payment of the additional estate tax. Where to get 2009 tax forms If you meet these requirements, increase your basis in the property to its FMV on the date of the decedent's death or the alternate valuation date. Where to get 2009 tax forms The increase in your basis is considered to have occurred immediately before the event that resulted in the additional estate tax. Where to get 2009 tax forms   You make the election by filing, with Form 706-A, United States Additional Estate Tax Return, a statement that: Contains your (and the estate's) name, address, and taxpayer identification number; Identifies the election as an election under section 1016(c) of the Internal Revenue Code; Specifies the property for which you are making the election; and Provides any additional information required by the Form 706-A instructions. Where to get 2009 tax forms   For more information, see Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, Form 706-A, and the related instructions. Where to get 2009 tax forms Property inherited from a decedent who died in 2010. Where to get 2009 tax forms   If you inherited property from a decedent who died in 2010, different rules may apply. Where to get 2009 tax forms See Publication 4895, Tax Treatment of Property Acquired From a Decendent Dying in 2010, for details. Where to get 2009 tax forms Property Distributed From a Partnership or Corporation The following rules apply to determine a partner's basis and a shareholder's basis in property distributed respectively from a partnership to the partner with respect to the partner's interest in the partnership and from a corporation to the shareholder with respect to the shareholder's ownership of stock in the corporation. Where to get 2009 tax forms Partner's basis. Where to get 2009 tax forms   Unless there is a complete liquidation of a partner's interest, the basis of property (other than money) distributed by a partnership to the partner is its adjusted basis to the partnership immediately before the distribution. Where to get 2009 tax forms However, the basis of the property to the partner cannot be more than the adjusted basis of his or her interest in the partnership reduced by any money received in the same transaction. Where to get 2009 tax forms For more information, see Partner's Basis for Distributed Property in Publication 541, Partnerships. Where to get 2009 tax forms Shareholder's basis. Where to get 2009 tax forms   The basis of property distributed by a corporation to a shareholder is its fair market value. Where to get 2009 tax forms For more information about corporate distributions, see Distributions to Shareholders in Publication 542, Corporations. Where to get 2009 tax forms Prev  Up  Next   Home   More Online Publications
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Understanding Your CP2566R Notice

We previously sent you a CP63 notice informing you we are holding your refund until we receive one or more unfiled tax returns. Because we received no reply to our previous notice, we have calculated your tax, penalty and interest based on wages and other income reported to us by employers, financial institutions and others.


What you need to do

  • File your tax return immediately, or
  • Accept our proposed assessment by signing and returning the Response form, or
  • Call us if you think you don't have to file.

You may want to…


Answers to Common Questions

What should I do if I disagree with the notice?

Call us at the toll free number listed on the top right corner of your notice. Please have your paperwork ready when you call. If you prefer, you can write to us using the notice's response form and return address listed.

Where do I send my return?

Attach the Response form and send the return to the address listed on the notice.

What should I do if I've just filed my tax return?

You don't have to do anything if you filed your tax return(s) within the last eight weeks.

What should I do if I didn't file my tax return or it's been more than eight weeks since I filed it?

Complete the Response form from your notice. Check the name, Social Security number (or Taxpayer Identification Number), and tax year on your notice. Make sure they match the name, number, and year on the return. Mail us a copy of the tax return. Sign the return and date it; if filing a joint return your spouse must also sign the return. Send the return with the Response form to the address listed on the notice.

What happens if I can't pay the full amount I owe when I file my return?

You can make a payment plan with us. If you owe tax on any return(s) you file, we will use your refund to help pay it.


Tips for next year

File your return on time.

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 28-Feb-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Where To Get 2009 Tax Forms

Where to get 2009 tax forms 2. Where to get 2009 tax forms   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. Where to get 2009 tax forms Providing information. Where to get 2009 tax forms Definitions of Nontaxable UsesCustom application of fertilizer and pesticide. Where to get 2009 tax forms Fuel used between airfield and farm. Where to get 2009 tax forms Fuel not used for farming. Where to get 2009 tax forms Vehicles not considered highway vehicles. Where to get 2009 tax forms 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. Where to get 2009 tax forms This chapter lists the nontaxable uses of each fuel and defines the nontaxable uses. Where to get 2009 tax forms Information on the refund of second tax is included. Where to get 2009 tax forms This chapter also explains credits and refunds for the biodiesel or renewable diesel mixture credits, and the alternative fuel mixture and alternative fuel credits. Where to get 2009 tax forms 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. Where to get 2009 tax forms Exported taxable fuel. Where to get 2009 tax forms   The claim rates for exported taxable fuel are listed on Schedule C (Form 720), Schedule 1 (Form 8849), and Form 4136. Where to get 2009 tax forms Taxpayers making a claim for exported taxable fuel must include with their records proof of exportation. Where to get 2009 tax forms 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. Where to get 2009 tax forms Gasoline and Aviation Gasoline Ultimate Purchasers. Where to get 2009 tax forms   The following are the uses of gasoline (defined earlier) for which a credit or refund may be allowable to an ultimate purchaser. Where to get 2009 tax forms On a farm for farming purposes (credit only). Where to get 2009 tax forms Off-highway business use. Where to get 2009 tax forms Export. Where to get 2009 tax forms In a boat engaged in commercial fishing. Where to get 2009 tax forms In certain intercity and local buses. Where to get 2009 tax forms In a school bus. Where to get 2009 tax forms Exclusive use by a qualified blood collector organization. Where to get 2009 tax forms In a highway vehicle owned by the United States that is not used on a highway. Where to get 2009 tax forms Exclusive use by a nonprofit educational organization (see Sales by registered ultimate vendors and Credit Card Purchases, later). Where to get 2009 tax forms 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). Where to get 2009 tax forms In an aircraft or vehicle owned by an aircraft museum. Where to get 2009 tax forms   The following are the uses of aviation gasoline for which a credit or refund may be allowable to an ultimate purchaser. Where to get 2009 tax forms On a farm for farming purposes (credit only). Where to get 2009 tax forms Export. Where to get 2009 tax forms In foreign trade. Where to get 2009 tax forms Certain helicopter and fixed-wing air ambulance uses. Where to get 2009 tax forms In commercial aviation (other than foreign trade). Where to get 2009 tax forms Exclusive use by a qualified blood collector organization. Where to get 2009 tax forms Exclusive use by a nonprofit education organization (see Sales by registered ultimate vendors and Credit card purchases, later). Where to get 2009 tax forms 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). Where to get 2009 tax forms In an aircraft owned by an aircraft museum. Where to get 2009 tax forms In military aircraft. Where to get 2009 tax forms Claims by persons who paid the tax to the government. Where to get 2009 tax forms   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. Where to get 2009 tax forms See Filing Claims, later. Where to get 2009 tax forms Sales by registered ultimate vendors. Where to get 2009 tax forms   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. Where to get 2009 tax forms A state or local government for its exclusive use (including essential government use by an Indian tribal government). Where to get 2009 tax forms A nonprofit educational organization for its exclusive use. Where to get 2009 tax forms   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. Where to get 2009 tax forms A sample certificate is included as Model Certificate M in the Appendix. Where to get 2009 tax forms The registered ultimate vendor must have the certificate at the time the credit or refund is claimed. Where to get 2009 tax forms   The ultimate vendor must be registered by the IRS. Where to get 2009 tax forms See Registration Requirements, earlier. Where to get 2009 tax forms Credit card purchases. Where to get 2009 tax forms   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. Where to get 2009 tax forms   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. Where to get 2009 tax forms How to make the claim. Where to get 2009 tax forms   If the claim is made by the credit card issuer, see Schedule C  (Form 720) or Schedule 8 (Form 8849). Where to get 2009 tax forms 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. Where to get 2009 tax forms Ultimate purchasers. Where to get 2009 tax forms   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. Where to get 2009 tax forms On a farm for farming purposes. Where to get 2009 tax forms Off-highway business use. Where to get 2009 tax forms Export. Where to get 2009 tax forms In a qualified local bus. Where to get 2009 tax forms In a school bus. Where to get 2009 tax forms Other than as a fuel in a propulsion engine of a diesel-powered highway vehicle (such as home heating oil). Where to get 2009 tax forms Exclusive use by a qualified blood collector organization. Where to get 2009 tax forms In a highway vehicle owned by the United States that is not used on a highway. Where to get 2009 tax forms Exclusive use by a nonprofit educational organization (see Sales by Registered Ultimate Vendors and Credit Card Purchases, later). Where to get 2009 tax forms 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). Where to get 2009 tax forms In a vehicle owned by an aircraft museum. Where to get 2009 tax forms As a fuel in a propulsion engine of a diesel-powered train. Where to get 2009 tax forms 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. Where to get 2009 tax forms 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. Where to get 2009 tax forms Registered ultimate vendor (state use). Where to get 2009 tax forms   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). Where to get 2009 tax forms 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. Where to get 2009 tax forms The ultimate vendor must be registered by the IRS. Where to get 2009 tax forms See Registration Requirements, earlier. Where to get 2009 tax forms Registered ultimate vendor (blocked pump). Where to get 2009 tax forms   This is an ultimate vendor that sells undyed kerosene from a blocked pump. Where to get 2009 tax forms   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. Where to get 2009 tax forms Blocked pump. Where to get 2009 tax forms   A blocked pump is a fuel pump that meets all the following requirements. Where to get 2009 tax forms It is used to make retail sales of undyed kerosene for use by the buyer in any nontaxable use. Where to get 2009 tax forms It is at a fixed location. Where to get 2009 tax forms It is identified with a legible and conspicuous notice stating, “UNDYED UNTAXED KEROSENE, NONTAXABLE USE ONLY. Where to get 2009 tax forms ” It meets either of the following conditions. Where to get 2009 tax forms It cannot reasonably be used to dispense fuel directly into the fuel supply tank of a diesel-powered highway vehicle or train. Where to get 2009 tax forms 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. Where to get 2009 tax forms Registered ultimate vendor (certain intercity and local buses). Where to get 2009 tax forms   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. Where to get 2009 tax forms   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. Where to get 2009 tax forms A sample waiver is included as Model Waiver N in the Appendix. Where to get 2009 tax forms The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. Where to get 2009 tax forms Credit Card Purchases. Where to get 2009 tax forms   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. Where to get 2009 tax forms   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. Where to get 2009 tax forms 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. Where to get 2009 tax forms The claim rate for nontaxable use of a diesel-water fuel emulsion taxed at $. Where to get 2009 tax forms 198 per gallon is $. Where to get 2009 tax forms 197 (if exported, the claim rate is $. Where to get 2009 tax forms 198). Where to get 2009 tax forms 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. Where to get 2009 tax forms On a farm for farming purposes. Where to get 2009 tax forms Off-highway business use. Where to get 2009 tax forms Export. Where to get 2009 tax forms In a qualified local bus. Where to get 2009 tax forms In a school bus. Where to get 2009 tax forms Other than as fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway use). Where to get 2009 tax forms Exclusive use by a qualified blood collector organization. Where to get 2009 tax forms In a highway vehicle owned by the United States that is not used on a highway. Where to get 2009 tax forms Exclusive use by a nonprofit educational organization. Where to get 2009 tax forms Exclusive use by a state, political subdivision of a state, or the District of Columbia. Where to get 2009 tax forms In an aircraft or vehicle owned by an aircraft museum. Where to get 2009 tax forms Blender claims. Where to get 2009 tax forms   The claim rate for undyed diesel fuel taxed at $. Where to get 2009 tax forms 244 and used to produce a diesel-water fuel emulsion is $. Where to get 2009 tax forms 046 per gallon of diesel fuel so used. Where to get 2009 tax forms The blender must be registered by the IRS in order to make the claim. Where to get 2009 tax forms 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 $. Where to get 2009 tax forms 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. Where to get 2009 tax forms Kerosene for Use in Aviation Ultimate purchasers. Where to get 2009 tax forms   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. Where to get 2009 tax forms   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. Where to get 2009 tax forms Generally, the ultimate purchaser is the aircraft operator. Where to get 2009 tax forms   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. Where to get 2009 tax forms On a farm for farming purposes. Where to get 2009 tax forms Certain helicopter and fixed-wing aircraft uses. Where to get 2009 tax forms Exclusive use by a qualified blood collector organization. Where to get 2009 tax forms Exclusive use by a nonprofit educational organization. Where to get 2009 tax forms In an aircraft owned by an aircraft museum. Where to get 2009 tax forms In military aircraft. Where to get 2009 tax forms Kerosene for use partly in commercial aviation and partly in nonexempt, noncommercial aviation. Where to get 2009 tax forms   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. Where to get 2009 tax forms 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. Where to get 2009 tax forms   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. Where to get 2009 tax forms For kerosene purchased with the certificate, used in commercial aviation, and taxed at $. Where to get 2009 tax forms 244 per gallon, use of the certificate will be treated as a waiver of the right to claim a credit or refund for the $. Where to get 2009 tax forms 025 per gallon part of the tax. Where to get 2009 tax forms The ultimate vendor may make this claim. Where to get 2009 tax forms The operator may make a claim for the $. Where to get 2009 tax forms 175 tax per gallon of the kerosene, but cannot waive the right to make the claim for the $. Where to get 2009 tax forms 175 tax per gallon. Where to get 2009 tax forms Sales by Registered Ultimate Vendors Kerosene for use in commercial aviation or noncommercial aviation. Where to get 2009 tax forms   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. Where to get 2009 tax forms A sample waiver is included as Model Waiver L in the Appendix. Where to get 2009 tax forms The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. Where to get 2009 tax forms   Noncommercial aviation means any use of an aircraft not described as commercial aviation. Where to get 2009 tax forms For the definition of commercial aviation, see Commercial aviation on page 11. Where to get 2009 tax forms Kerosene for use in nonexempt, noncommercial aviation. Where to get 2009 tax forms   Only the registered ultimate vendor may claim a credit or payment for sales of kerosene for use in nonexempt, noncommercial aviation. Where to get 2009 tax forms The ultimate vendor must be registered by the IRS (activity letter UA) and have the required certificate from the ultimate purchaser. Where to get 2009 tax forms A sample certificate is included as Model Certificate Q in the Appendix. Where to get 2009 tax forms The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. Where to get 2009 tax forms Kerosene for use in aviation by a state or local government. Where to get 2009 tax forms   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). Where to get 2009 tax forms 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. Where to get 2009 tax forms The ultimate vendor must be registered by the IRS (activity letter UV) and have the required certificate from the ultimate purchaser. Where to get 2009 tax forms A sample certificate is included as Model Certificate P in the Appendix. Where to get 2009 tax forms The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. Where to get 2009 tax forms Credit card purchases. Where to get 2009 tax forms   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. Where to get 2009 tax forms   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. Where to get 2009 tax forms Other Fuels (Including Alternative Fuels) Credit or refund for nontaxable use of taxed Other Fuels may be allowable to an ultimate purchaser. Where to get 2009 tax forms 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. Where to get 2009 tax forms The following are the nontaxable uses of Other Fuels for which a credit or refund may be allowable to the ultimate purchaser. Where to get 2009 tax forms On a farm for farming purposes. Where to get 2009 tax forms Off-highway business use. Where to get 2009 tax forms In a boat engaged in commercial fishing. Where to get 2009 tax forms In certain intercity and local buses. Where to get 2009 tax forms In a school bus. Where to get 2009 tax forms In a qualified local bus. Where to get 2009 tax forms Exclusive use by a qualified blood collector organization. Where to get 2009 tax forms Exclusive use by a nonprofit educational organization. Where to get 2009 tax forms Exclusive use by a state, political subdivision of a state, or the District of Columbia. Where to get 2009 tax forms In an aircraft or vehicle owned by an aircraft museum. Where to get 2009 tax forms Use in any boat operated by the United States for its exclusive use or any vessel of war of any foreign nation. Where to get 2009 tax forms See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit, later. Where to get 2009 tax forms Refunds of Second Tax The tax on dyed diesel fuel for inland waterways fuel use applies at the rate listed on Form 720. Where to get 2009 tax forms This is in addition to all other taxes imposed on the sale or use of the fuel. Where to get 2009 tax forms The section 4081(e) refund (discussed below) cannot be claimed. Where to get 2009 tax forms 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. Where to get 2009 tax forms No credit against any tax is allowed for this tax. Where to get 2009 tax forms For information about taxable events, see the discussions under Gasoline, Diesel Fuel and Kerosene and Kerosene for Use in Aviation in chapter 1. Where to get 2009 tax forms Conditions to allowance of refund. Where to get 2009 tax forms   A claim for refund of the tax is allowed only if all the following conditions are met. Where to get 2009 tax forms A tax on the fuel was paid to the government and not credited or refunded (the “first tax”). Where to get 2009 tax forms After the first tax was imposed, another tax was imposed on the same fuel and was paid to the government (the “second tax”). Where to get 2009 tax forms The person that paid the second tax filed a timely claim for refund containing the information required (see Refund claim, later). Where to get 2009 tax forms The person that paid the first tax has met the reporting requirements, discussed next. Where to get 2009 tax forms Reporting requirements. Where to get 2009 tax forms   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. Where to get 2009 tax forms A model first taxpayer's report is shown in the Appendix as Model Certificate B. Where to get 2009 tax forms The report must contain all information needed to complete the model. Where to get 2009 tax forms   By the due date for filing the Form 720, you must also send a separate copy of the report to the following address. Where to get 2009 tax forms Department of the Treasury Internal Revenue Service  Cincinnati, OH 45999-0555 Write “EXCISE – FIRST TAXPAYER'S REPORT” across the top of that copy. Where to get 2009 tax forms Optional reporting. Where to get 2009 tax forms   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. Where to get 2009 tax forms 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. Where to get 2009 tax forms Providing information. Where to get 2009 tax forms   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. Where to get 2009 tax forms If an optional report is filed, a copy should (but is not required to) be given to the buyer or owner. Where to get 2009 tax forms   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. Where to get 2009 tax forms 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. Where to get 2009 tax forms A model statement of subsequent seller is shown in the Appendix as Model Certificate A. Where to get 2009 tax forms The statement must contain all information necessary to complete the model. Where to get 2009 tax forms   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. Where to get 2009 tax forms Each buyer must be given a copy of the report. Where to get 2009 tax forms Refund claim. Where to get 2009 tax forms   You must have filed Form 720 and paid the second tax before you file for a refund of that tax. Where to get 2009 tax forms You must make your claim for refund on Form 8849. Where to get 2009 tax forms Complete Schedule 5 (Form 8849) and attach it to your Form 8849. Where to get 2009 tax forms Do not include this claim with a claim under another tax provision. Where to get 2009 tax forms You must not have included the second tax in the price of the fuel and must not have collected it from the purchaser. Where to get 2009 tax forms You must submit the following information with your claim. Where to get 2009 tax forms A copy of the first taxpayer's report (discussed earlier). Where to get 2009 tax forms A copy of the statement of subsequent seller if the fuel was bought from someone other than the first taxpayer. Where to get 2009 tax forms Definitions of Nontaxable Uses This section provides definitions of the terms used in Table 2-1 for nontaxable uses. Where to get 2009 tax forms If applicable, the type of use number from Table 2-1 is indicated in each heading. Where to get 2009 tax forms Type of use table. Where to get 2009 tax forms   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. Where to get 2009 tax forms For type of use 2, the mobile machinery parenthetical applies only to Form 8849 and Form 720. Where to get 2009 tax forms Table 2-1. Where to get 2009 tax forms Type of Use Table No. Where to get 2009 tax forms 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. Where to get 2009 tax forms 1). Where to get 2009 tax forms   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. Where to get 2009 tax forms Farm. Where to get 2009 tax forms   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. Where to get 2009 tax forms It also includes structures such as greenhouses used primarily for the raising of agricultural or horticultural commodities. Where to get 2009 tax forms A fish farm is an area where fish are grown or raised — not merely caught or harvested. Where to get 2009 tax forms Farming purposes. Where to get 2009 tax forms   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. Where to get 2009 tax forms To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. Where to get 2009 tax forms To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. Where to get 2009 tax forms To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. Where to get 2009 tax forms To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. Where to get 2009 tax forms For this use to qualify, you must have produced more than half the commodity so treated during the tax year. Where to get 2009 tax forms Commodity means a single raw product. Where to get 2009 tax forms For example, apples and peaches are two separate commodities. Where to get 2009 tax forms 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. Where to get 2009 tax forms , is incidental to your farming operations. Where to get 2009 tax forms Your tree operations will be incidental only if they are minor in nature when compared to the total farming operations. Where to get 2009 tax forms   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. Where to get 2009 tax forms However, see Custom application of fertilizer and pesticide, next. Where to get 2009 tax forms   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. Where to get 2009 tax forms 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. Where to get 2009 tax forms Custom application of fertilizer and pesticide. Where to get 2009 tax forms   Fuel used on a farm for farming purposes includes fuel used in the application of fertilizer, pesticides, or other substances, including aerial applications. Where to get 2009 tax forms Generally, the applicator is treated as having used the fuel on a farm for farming purposes. Where to get 2009 tax forms For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. Where to get 2009 tax forms 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. Where to get 2009 tax forms Fuel used between airfield and farm. Where to get 2009 tax forms   Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as a farming purpose. Where to get 2009 tax forms Fuel not used for farming. Where to get 2009 tax forms   Fuel is not used on a farm for farming purposes if it is used in any of the following ways. Where to get 2009 tax forms 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. Where to get 2009 tax forms For personal use, such as mowing the lawn. Where to get 2009 tax forms In processing, packaging, freezing, or canning operations. Where to get 2009 tax forms In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. Where to get 2009 tax forms Off-highway business use (No. Where to get 2009 tax forms 2). Where to get 2009 tax forms   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. Where to get 2009 tax forms The terms “highway vehicle,” “public highway,” and “registered” are defined below. Where to get 2009 tax forms Do not consider any use in a boat as an off-highway business use. Where to get 2009 tax forms   Off-highway business use includes fuels used in any of the following ways. Where to get 2009 tax forms In stationary machines such as generators, compressors, power saws, and similar equipment. Where to get 2009 tax forms For cleaning purposes. Where to get 2009 tax forms In forklift trucks, bulldozers, and earthmovers. Where to get 2009 tax forms   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. Where to get 2009 tax forms Example. Where to get 2009 tax forms Caroline owns a landscaping business. Where to get 2009 tax forms She uses power lawn mowers and chain saws in her business. Where to get 2009 tax forms The gasoline used in the power lawn mowers and chain saws qualifies as fuel used in an off-highway business use. Where to get 2009 tax forms The gasoline used in her personal lawn mower at home does not qualify. Where to get 2009 tax forms Highway vehicle. Where to get 2009 tax forms   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. Where to get 2009 tax forms Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. Where to get 2009 tax forms 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. Where to get 2009 tax forms A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). Where to get 2009 tax forms A special kind of cargo, goods, supplies, or materials. Where to get 2009 tax forms Some off-highway task unrelated to highway transportation, except as discussed next. Where to get 2009 tax forms Vehicles not considered highway vehicles. Where to get 2009 tax forms   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the credit or refund of fuel taxes. Where to get 2009 tax forms Specially designed mobile machinery for nontransportation functions. Where to get 2009 tax forms A self-propelled vehicle is not a highway vehicle if all the following apply. Where to get 2009 tax forms 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. Where to get 2009 tax forms 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. Where to get 2009 tax forms 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. Where to get 2009 tax forms The vehicle must have traveled less than 7,500 miles on public highways during the taxable year. Where to get 2009 tax forms Vehicles specially designed for off-highway transportation. Where to get 2009 tax forms 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. Where to get 2009 tax forms 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. Where to get 2009 tax forms It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. Where to get 2009 tax forms Nontransportation trailers and semitrailers. Where to get 2009 tax forms 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. Where to get 2009 tax forms For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. Where to get 2009 tax forms Public highway. Where to get 2009 tax forms   A public highway includes any road in the United States that is not a private roadway. Where to get 2009 tax forms This includes federal, state, county, and city roads and streets. Where to get 2009 tax forms Registered. Where to get 2009 tax forms   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. Where to get 2009 tax forms Any highway vehicle operated under a dealer's tag, license, or permit is considered registered. Where to get 2009 tax forms 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. Where to get 2009 tax forms Dual use of propulsion motor. Where to get 2009 tax forms   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. Where to get 2009 tax forms It does not matter if the special equipment is mounted on the vehicle. Where to get 2009 tax forms Example. Where to get 2009 tax forms The motor of a registered concrete-mixer truck operates both the engine and the mixing unit by means of a power take-off. Where to get 2009 tax forms The fuel used in the motor to run the mixer is not off-highway business use. Where to get 2009 tax forms Use in separate motor. Where to get 2009 tax forms   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. Where to get 2009 tax forms 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. Where to get 2009 tax forms You may make a reasonable estimate based on your operating experience and supported by your records. Where to get 2009 tax forms   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. Where to get 2009 tax forms Add to this amount the fuel consumed while idling or warming up the motor before propelling the vehicle. Where to get 2009 tax forms The difference between your total fuel used and the fuel used to propel the vehicle is the fuel used in the separate motor. Where to get 2009 tax forms Example. Where to get 2009 tax forms Hazel owns a refrigerated truck. Where to get 2009 tax forms It has a separate motor for the refrigeration unit. Where to get 2009 tax forms The same tank supplies both motors. Where to get 2009 tax forms Using the truck's hubometer, Hazel figures that 90% of the fuel was used to propel the truck. Where to get 2009 tax forms Therefore, 10% of the fuel is used in an off-highway business use. Where to get 2009 tax forms Fuel lost or destroyed. Where to get 2009 tax forms   You cannot treat fuel lost or destroyed through spillage, fire, or other casualty as fuel used in an off-highway business use. Where to get 2009 tax forms Export (No. Where to get 2009 tax forms 3). Where to get 2009 tax forms   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. Where to get 2009 tax forms Fuel is not exported if it is in the fuel supply tank of a vehicle or aircraft. Where to get 2009 tax forms In a boat engaged in commercial fishing (No. Where to get 2009 tax forms 4). Where to get 2009 tax forms   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. Where to get 2009 tax forms They include boats used in both fresh and salt water fishing. Where to get 2009 tax forms They do not include boats used for both sport fishing and commercial fishing on the same trip. Where to get 2009 tax forms In certain intercity and local buses (No. Where to get 2009 tax forms 5). Where to get 2009 tax forms   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. Where to get 2009 tax forms The bus must be engaged in one of the following activities. Where to get 2009 tax forms Scheduled transportation along regular routes. Where to get 2009 tax forms Nonscheduled operations if the seating capacity of the bus is at least 20 adults, not including the driver. Where to get 2009 tax forms Vans and similar vehicles used for van-pooling or taxi service do not qualify. Where to get 2009 tax forms Available to the general public. Where to get 2009 tax forms   This means you offer service to more than a limited number of persons or organizations. Where to get 2009 tax forms 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. Where to get 2009 tax forms A bus does not qualify when its operator uses it to provide exclusive services to only one person, group, or organization. Where to get 2009 tax forms Also, intercity bus transportation does not include transporting students and employees of schools or intercity transportation in a qualified local bus. Where to get 2009 tax forms In a qualified local bus (No. Where to get 2009 tax forms 6). Where to get 2009 tax forms   In a qualified local bus means fuel used in a bus meeting all the following requirements. Where to get 2009 tax forms It is engaged in furnishing (for compensation) intracity passenger land transportation available to the general public. Where to get 2009 tax forms It operates along scheduled, regular routes. Where to get 2009 tax forms It has a seating capacity of at least 20 adults (excluding the driver). Where to get 2009 tax forms It is under contract with (or is receiving more than a nominal subsidy from) any state or local government to furnish the transportation. Where to get 2009 tax forms Intracity passenger land transportation. Where to get 2009 tax forms   This is the land transportation of passengers between points located within the same metropolitan area. Where to get 2009 tax forms It includes transportation along routes that cross state, city, or county boundaries if the routes remain within the metropolitan area. Where to get 2009 tax forms Under contract. Where to get 2009 tax forms   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. Where to get 2009 tax forms More than a nominal subsidy. Where to get 2009 tax forms   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. Where to get 2009 tax forms 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. Where to get 2009 tax forms In a school bus (No. Where to get 2009 tax forms 7). Where to get 2009 tax forms   In a school bus means fuel used in a bus engaged in the transportation of students or employees of schools. Where to get 2009 tax forms 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. Where to get 2009 tax forms For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. Where to get 2009 tax forms 8). Where to get 2009 tax forms   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. Where to get 2009 tax forms In foreign trade (No. Where to get 2009 tax forms 9). Where to get 2009 tax forms   In foreign trade means fuel used in civil aircraft employed in foreign trade or trade between the United States and any of its possessions. Where to get 2009 tax forms The term trade includes the transportation of persons or property for hire and the making of the necessary preparations for such transportation. Where to get 2009 tax forms In the case of aircraft registered in a foreign country, the country must allow reciprocal benefits for aircraft registered in the United States. Where to get 2009 tax forms Certain helicopter and fixed-wing aircraft uses (No. Where to get 2009 tax forms 10). Where to get 2009 tax forms   Includes: Certain helicopter uses. Where to get 2009 tax forms   Certain helicopter uses means fuel used by a helicopter for any of the following purposes. Where to get 2009 tax forms Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. Where to get 2009 tax forms Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Where to get 2009 tax forms Providing emergency medical transportation. Where to get 2009 tax forms   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. Where to get 2009 tax forms For item (1), treat each flight segment as a separate flight. Where to get 2009 tax forms Fixed-wing aircraft uses. Where to get 2009 tax forms   Fixed-wing aircraft uses means fuel used by a fixed-wing aircraft for any of the following purposes. Where to get 2009 tax forms Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Where to get 2009 tax forms Providing emergency medical transportation. Where to get 2009 tax forms The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. Where to get 2009 tax forms 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. Where to get 2009 tax forms Exclusive use by a qualified blood collector organization (No. Where to get 2009 tax forms 11). Where to get 2009 tax forms   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. Where to get 2009 tax forms Qualified blood collector organization. Where to get 2009 tax forms   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. Where to get 2009 tax forms In a highway vehicle owned by the United States that is not used on a highway (No. Where to get 2009 tax forms 12). Where to get 2009 tax forms   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. Where to get 2009 tax forms This use applies whether or not the vehicle is registered or required to be registered for highway use. Where to get 2009 tax forms Exclusive use by a nonprofit educational organization (No. Where to get 2009 tax forms 13). Where to get 2009 tax forms   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. Where to get 2009 tax forms It has a regular faculty and curriculum. Where to get 2009 tax forms It has a regularly enrolled body of students who attend the place where the instruction normally occurs. Where to get 2009 tax forms   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. Where to get 2009 tax forms Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. Where to get 2009 tax forms 14). Where to get 2009 tax forms   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. Where to get 2009 tax forms A state or local government is any state, any political subdivision thereof, or the District of Columbia. Where to get 2009 tax forms 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. Where to get 2009 tax forms Gasoline, diesel fuel, and kerosene used by the American Red Cross is considered to be the use of these fuels by a state. Where to get 2009 tax forms In an aircraft or vehicle owned by an aircraft museum (No. Where to get 2009 tax forms 15). Where to get 2009 tax forms   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. Where to get 2009 tax forms It is exempt from income tax as an organization described in section 501(c)(3). Where to get 2009 tax forms It is operated as a museum under a state (or District of Columbia) charter. Where to get 2009 tax forms It is operated exclusively for acquiring, exhibiting, and caring for aircraft of the type used for combat or transport in  World War II. Where to get 2009 tax forms   The aircraft or vehicle (such as a ground servicing vehicle for aircraft) must be used exclusively for the purposes described in item (3). Where to get 2009 tax forms In military aircraft (No. Where to get 2009 tax forms 16). Where to get 2009 tax forms   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. Where to get 2009 tax forms In commercial aviation (other than foreign trade). Where to get 2009 tax forms   See Commercial aviation, earlier, for the definition. Where to get 2009 tax forms Use in a train. Where to get 2009 tax forms   Use in a train means fuel used in the propulsion engine of equipment or machinery that rides on rails. Where to get 2009 tax forms This includes use in a locomotive, work train, switching engine, and track maintenance machine. Where to get 2009 tax forms 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. Where to get 2009 tax forms 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. Where to get 2009 tax forms Biodiesel or renewable diesel mixture credit claimant. Where to get 2009 tax forms   Claimant produced a biodiesel mixture by mixing biodiesel with diesel fuel. Where to get 2009 tax forms Claimant produced a renewable diesel mixture by mixing renewable diesel with liquid fuel (other than renewable diesel). Where to get 2009 tax forms   The person that produced and sold or used the mixture in their trade or business is the only person eligible to make this claim. Where to get 2009 tax forms The credit is based on the gallons of biodiesel or renewable diesel in the mixture. Where to get 2009 tax forms 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. Where to get 2009 tax forms Claim requirements. Where to get 2009 tax forms   See the Instructions for Form 720 for the biodiesel or renewable diesel mixture claim requirements. Where to get 2009 tax forms Alternative fuel credit claimant. Where to get 2009 tax forms   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. Where to get 2009 tax forms Carbon capture requirement. Where to get 2009 tax forms   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. Where to get 2009 tax forms Alternative fuel credit. Where to get 2009 tax forms   The registered alternative fueler is the person eligible to make the claim. Where to get 2009 tax forms 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. Where to get 2009 tax forms An alternative fueler includes a person who sells for use or uses an alternative fuel in aviation. Where to get 2009 tax forms Alternative fuel mixture credit claimant. Where to get 2009 tax forms   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. Where to get 2009 tax forms The credit is based on the gallons of alternative fuel in the mixture. Where to get 2009 tax forms An alternative fuel mixture is a mixture of alternative fuel and section 4081 taxable fuel (gasoline, diesel fuel, or kerosene). Where to get 2009 tax forms Registration. Where to get 2009 tax forms   You must be registered by the IRS to be eligible to claim the section 6426 fuel credit. Where to get 2009 tax forms See Registration Requirements in chapter 1. Where to get 2009 tax forms Credits for fuel provide incentive for United States production. Where to get 2009 tax forms   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. Where to get 2009 tax forms The United States includes any possession of the United States. Where to get 2009 tax forms Credit for fuels derived from paper or pulp production. Where to get 2009 tax forms   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. Where to get 2009 tax forms 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. Where to get 2009 tax forms 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. Where to get 2009 tax forms See Notice 2005-4 and the Instructions for Form 720 for more information. Where to get 2009 tax forms Also see Notice 2013-26 on page 984 of I. Where to get 2009 tax forms R. Where to get 2009 tax forms B. Where to get 2009 tax forms 2013-18 at www. Where to get 2009 tax forms irs. Where to get 2009 tax forms gov/pub/irs-irbs/irb13-18. Where to get 2009 tax forms pdf; and see chapter 2, later. Where to get 2009 tax forms Coordination with income tax credit. Where to get 2009 tax forms   Only one credit may be taken for any amount of biodiesel or renewable diesel. Where to get 2009 tax forms 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. Where to get 2009 tax forms   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. Where to get 2009 tax forms Any excess credit may claimed on Schedule C (Form 720), Schedule 3 (Form 8849), or Form 4136. Where to get 2009 tax forms   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. Where to get 2009 tax forms   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. Where to get 2009 tax forms Filing Claims This section tells you how to make a claim for a credit or refund of excise taxes on fuels. Where to get 2009 tax forms This section also covers recordkeeping requirements and when to include the credit or refund in your income. Where to get 2009 tax forms 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. Where to get 2009 tax forms In some cases, you will have to attach additional information. Where to get 2009 tax forms You need to keep records that support your claim for a credit or refund. Where to get 2009 tax forms 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. Where to get 2009 tax forms Ultimate purchaser. Where to get 2009 tax forms   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. Where to get 2009 tax forms If you are an ultimate purchaser, you must keep the following records. Where to get 2009 tax forms The number of gallons purchased and used during the period covered by your claim. Where to get 2009 tax forms The dates of the purchases. Where to get 2009 tax forms The names and addresses of suppliers and amounts purchased from each in the period covered by your claim. Where to get 2009 tax forms The nontaxable use for which you used the fuel. Where to get 2009 tax forms The number of gallons used for each nontaxable use. Where to get 2009 tax forms It is important that your records show separately the number of gallons used for each nontaxable use that qualifies as a claim. Where to get 2009 tax forms If the fuel is exported, you must have proof of exportation. Where to get 2009 tax forms   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. Where to get 2009 tax forms Exceptions. Where to get 2009 tax forms    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. Where to get 2009 tax forms However, see Claims by credit card issuers, later, for an exception. Where to get 2009 tax forms The ultimate purchaser may not claim a credit or refund as follows. Where to get 2009 tax forms 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. Where to get 2009 tax forms A new certificate is required each year or when any information in the current certificate expires. Where to get 2009 tax forms 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. Where to get 2009 tax forms A new waiver is required each year or when any information in the current waiver expires. Where to get 2009 tax forms 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. Where to get 2009 tax forms A new waiver is required each year or when any information in the current waiver expires. Where to get 2009 tax forms 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. Where to get 2009 tax forms A new certificate is required each year or when any information in the current certificate expires. Where to get 2009 tax forms Registered ultimate vendor. Where to get 2009 tax forms   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. Where to get 2009 tax forms If you are a registered ultimate vendor, you must keep certain information pertaining to the sale of the fuel. Where to get 2009 tax forms   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. Where to get 2009 tax forms You are required to have a valid certificate or waiver in your possession in order to make the claim. Where to get 2009 tax forms   In addition, you must have a registration number that has not been revoked or suspended. Where to get 2009 tax forms See Form 637. Where to get 2009 tax forms State use. Where to get 2009 tax forms   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. Where to get 2009 tax forms 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. Where to get 2009 tax forms The name and taxpayer identification number of each person (government unit) that bought the fuel. Where to get 2009 tax forms The number of gallons sold to each person. Where to get 2009 tax forms An unexpired certificate from the buyer. Where to get 2009 tax forms See Model Certificate P in the Appendix. Where to get 2009 tax forms 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. Where to get 2009 tax forms Nonprofit educational organization and state use. Where to get 2009 tax forms   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. Where to get 2009 tax forms 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. Where to get 2009 tax forms The name and taxpayer identification number of each person (nonprofit educational organization or government unit) that bought the fuel. Where to get 2009 tax forms The number of gallons sold to each person. Where to get 2009 tax forms An unexpired certificate from the buyer. Where to get 2009 tax forms See Model Certificate M in the Appendix. Where to get 2009 tax forms  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. Where to get 2009 tax forms Blocked pump. Where to get 2009 tax forms   To make a claim as an ultimate vendor (blocked pump), you must have a UP registration number. Where to get 2009 tax forms 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. Where to get 2009 tax forms The date of each sale. Where to get 2009 tax forms The name and address of the buyer. Where to get 2009 tax forms The number of gallons sold to that buyer. Where to get 2009 tax forms Certain intercity and local bus use. Where to get 2009 tax forms   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. Where to get 2009 tax forms You must keep the following information. Where to get 2009 tax forms The date of each sale. Where to get 2009 tax forms The name and address of the buyer. Where to get 2009 tax forms The number of gallons sold to the buyer. Where to get 2009 tax forms A copy of the waiver signed by the buyer at the time the credit or payment is claimed. Where to get 2009 tax forms See Model Waiver N in the Appendix. Where to get 2009 tax forms Kerosene for use in commercial aviation or noncommercial aviation. Where to get 2009 tax forms   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. Where to get 2009 tax forms See Kerosene for use in aviation, earlier, for a list of nontaxable uses. Where to get 2009 tax forms You must keep the following information. Where to get 2009 tax forms The date of each sale. Where to get 2009 tax forms The name and address of the buyer. Where to get 2009 tax forms The number of gallons sold to the buyer. Where to get 2009 tax forms A copy of the waiver signed by the buyer at the time the credit or payment is claimed. Where to get 2009 tax forms See Model Waiver L in the Appendix. Where to get 2009 tax forms Kerosene for use in nonexempt, noncommercial aviation. Where to get 2009 tax forms   To make a claim as an ultimate vendor of kerosene for use in nonexempt, noncommercial aviation, you must have a UA registration number. Where to get 2009 tax forms You must keep the following information. Where to get 2009 tax forms The date of each sale. Where to get 2009 tax forms The name and address of the buyer. Where to get 2009 tax forms The number of gallons sold to the buyer. Where to get 2009 tax forms A copy of the certificate signed by the buyer at the time the credit or payment is claimed. Where to get 2009 tax forms See Model Certificate Q in the Appendix. Where to get 2009 tax forms Claims by credit card issuers. Where to get 2009 tax forms   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. Where to get 2009 tax forms 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). Where to get 2009 tax forms   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. Where to get 2009 tax forms 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. Where to get 2009 tax forms   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. Where to get 2009 tax forms A state is not allowed to make a claim for these fuels. Where to get 2009 tax forms 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. Where to get 2009 tax forms   The claim from the credit card issuer must contain the following information as it applies to the fuel covered in the claim. Where to get 2009 tax forms The total number of gallons. Where to get 2009 tax forms Its registration number. Where to get 2009 tax forms 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. Where to get 2009 tax forms 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. Where to get 2009 tax forms 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. Where to get 2009 tax forms Taxpayer identification number. Where to get 2009 tax forms   To file a claim, you must have a taxpayer identification number. Where to get 2009 tax forms 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. Where to get 2009 tax forms   If you normally file only a U. Where to get 2009 tax forms S. Where to get 2009 tax forms individual income tax return (such as Form 1040 or 1040NR), use your SSN or ITIN. Where to get 2009 tax forms You get an SSN by filing Form SS-5, Application for a Social Security Card, with the Social Security Administration. Where to get 2009 tax forms To get an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. Where to get 2009 tax forms   If you operate a business, use your EIN. Where to get 2009 tax forms If you do not have an EIN, you may apply for one online. Where to get 2009 tax forms Go to the IRS website at irs. Where to get 2009 tax forms gov/businesses/small and click on the “Employer ID Numbers (EINs)” link. Where to get 2009 tax forms 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. Where to get 2009 tax forms Claiming A Refund Generally, you may claim a refund of excise taxes on Form 8849. Where to get 2009 tax forms Complete and attach to Form 8849 the appropriate Form 8849 schedules. Where to get 2009 tax forms The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. Where to get 2009 tax forms If you file Form 720, you can use the Schedule C (Form 720) for your refund claims for the quarter. Where to get 2009 tax forms See the Instructions for Form 720. Where to get 2009 tax forms 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. Where to get 2009 tax forms 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. Where to get 2009 tax forms 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. Where to get 2009 tax forms 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. Where to get 2009 tax forms Only one claim may be made for any particular amount of alternative fuel. Where to get 2009 tax forms 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. Where to get 2009 tax forms See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2, earlier. Where to get 2009 tax forms 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. Where to get 2009 tax forms If you meet certain requirements (discussed earlier), you may be able to make a claim during the year. Where to get 2009 tax forms Credit only. Where to get 2009 tax forms   You can claim the following taxes only as a credit on Form 4136. Where to get 2009 tax forms Tax on fuels used for nontaxable uses if the total for your tax year is less than $750. Where to get 2009 tax forms Tax on fuel you did not include in any claim for refund previously filed for any quarter of your tax year. Where to get 2009 tax forms Tax on fuel you used in mobile machinery (off-highway business use) that traveled less than 7,500 miles on public highways. Where to get 2009 tax forms 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). Where to get 2009 tax forms When to file. Where to get 2009 tax forms   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). Where to get 2009 tax forms You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. Where to get 2009 tax forms 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. Where to get 2009 tax forms How to claim a credit. Where to get 2009 tax forms   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, or farmers' cooperative association. Where to get 2009 tax forms Individuals. Where to get 2009 tax forms   You claim the credit on the “Credits from” line of Form 1040. Where to get 2009 tax forms Also check box b on that line. Where to get 2009 tax forms If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. Where to get 2009 tax forms Partnerships. Where to get 2009 tax forms   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. Where to get 2009 tax forms , showing each partner's share of the number of gallons of each fuel sold or used for a non