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

Filing Estate and Gift Tax Returns
Where to File and Contact Information for Estate and Gift Tax

Gift Tax
The gift tax applies to the transfer by gift of any property.

Estate Tax
Estate tax may apply to your taxable estate at your death.

Estate and Gift Taxes
General information on when these taxes apply and when they do not.

Forms and Publications - Estate and Gift Tax
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Www irs gov freefile com Publication 596 - Introductory Material Table of Contents Future Developments What is the EIC? Can I Claim the EIC? Do I Need This Publication? Do I Have To Have A Child To Qualify For The EIC? How Do I Figure the Amount of EIC? How Can I Quickly Locate Specific information? Is There Help Online? What's New for 2013 Reminders Future Developments For the latest information about developments related to Publication 596, such as legislation enacted after it was published, go to www. Www irs gov freefile com irs. Www irs gov freefile com gov/pub596. Www irs gov freefile com What is the EIC? The earned income credit (EIC) is a tax credit for certain people who work and have earned income under $51,567. Www irs gov freefile com A tax credit usually means more money in your pocket. Www irs gov freefile com It reduces the amount of tax you owe. Www irs gov freefile com The EIC may also give you a refund. Www irs gov freefile com Can I Claim the EIC? To claim the EIC, you must meet certain rules. Www irs gov freefile com These rules are summarized in Table 1. Www irs gov freefile com Table 1. Www irs gov freefile com Earned Income Credit in a Nutshell First, you must meet all the rules in this column. Www irs gov freefile com Second, you must meet all the rules in one of these columns, whichever applies. Www irs gov freefile com Third, you must meet the rule in this column. Www irs gov freefile com Chapter 1. Www irs gov freefile com  Rules for Everyone Chapter 2. Www irs gov freefile com  Rules If You Have a Qualifying Child Chapter 3. Www irs gov freefile com  Rules If You Do Not Have a Qualifying Child Chapter 4. Www irs gov freefile com  Figuring and Claiming the EIC 1. Www irs gov freefile com Your adjusted gross income (AGI) must be less than:  • $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children,  • $43,038 ($48,378 for married filing jointly) if you have two qualifying children,  • $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or   • $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Www irs gov freefile com 2. Www irs gov freefile com You must have a valid social security number. Www irs gov freefile com   3. Www irs gov freefile com Your filing status cannot be Married filing separately. Www irs gov freefile com   4. Www irs gov freefile com You must be a U. Www irs gov freefile com S. Www irs gov freefile com citizen or resident alien all year. Www irs gov freefile com   5. Www irs gov freefile com You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Www irs gov freefile com   6. Www irs gov freefile com Your investment income must be $3,300 or less. Www irs gov freefile com    7. Www irs gov freefile com You must have earned income. Www irs gov freefile com 8. Www irs gov freefile com Your child must meet the relationship, age, residency, and joint return tests. Www irs gov freefile com   9. Www irs gov freefile com Your qualifying child cannot be used by more than one person to claim the EIC. Www irs gov freefile com   10. Www irs gov freefile com You cannot be a qualifying child of another person. Www irs gov freefile com 11. Www irs gov freefile com You must be at least age 25 but under age 65. Www irs gov freefile com    12. Www irs gov freefile com You cannot be the dependent of another person. Www irs gov freefile com   13. Www irs gov freefile com You cannot be a qualifying child of another person. Www irs gov freefile com   14. Www irs gov freefile com You must have lived in the United States more than half of the year. Www irs gov freefile com 15. Www irs gov freefile com Your earned income must be less than:  • $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children,  • $43,038 ($48,378 for married filing jointly) if you have two qualifying children,  • $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or  • $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Www irs gov freefile com Do I Need This Publication? Certain people who file Form 1040 must use Worksheet 1 in this publication, instead of Step 2 in their Form 1040 instructions, when they are checking whether they can take the EIC. Www irs gov freefile com You are one of those people if any of the following statements are true for 2013. Www irs gov freefile com You are filing Schedule E (Form 1040). Www irs gov freefile com You are reporting income from the rental of personal property not used in a trade or business. Www irs gov freefile com You are reporting income on Form 1040, line 21, from Form 8814 (relating to election to report child's interest and dividends). Www irs gov freefile com You are reporting an amount on Form 1040, line 13, that includes an amount from Form 4797. Www irs gov freefile com If none of the statements above apply to you, your tax form instructions have all the information you need to find out if you can claim the EIC and to figure the amount of your EIC. Www irs gov freefile com You do not need this publication. Www irs gov freefile com But you can read it to find out whether you can take the EIC and to learn more about the EIC. Www irs gov freefile com Do I Have To Have A Child To Qualify For The EIC? No, you can qualify for the EIC without a qualifying child if you are at least age 25 but under age 65 and your earned income is less than $14,340 ($19,680 if married filing jointly). Www irs gov freefile com See chapter 3. Www irs gov freefile com How Do I Figure the Amount of EIC? If you can claim the EIC, you can either have the IRS figure the amount of your credit, or you can figure it yourself. Www irs gov freefile com To figure it yourself, you can complete a worksheet in the instructions for the form you file. Www irs gov freefile com To find out how to have the IRS figure it for you, see chapter 4. Www irs gov freefile com How Can I Quickly Locate Specific information? You can use the index to look up specific information. Www irs gov freefile com In most cases, index entries will point you to headings, tables, or a worksheet. Www irs gov freefile com Is There Help Online? Yes. Www irs gov freefile com You can use the EITC Assistant at www. Www irs gov freefile com irs. Www irs gov freefile com gov/eitc to find out if you may be eligible for the credit. Www irs gov freefile com The EITC Assistant is available in English and Spanish. Www irs gov freefile com What's New for 2013 Earned income amount is more. Www irs gov freefile com The maximum amount of income you can earn and still get the credit has increased. Www irs gov freefile com You may be able to take the credit if: You have three or more qualifying children and you earned less than $46,227 ($51,567 if married filing jointly), You have two qualifying children and you earned less than $43,038 ($48,378 if married filing jointly), You have one qualifying child and you earned less than $37,870 ($43,210 if married filing jointly), or You do not have a qualifying child and you earned less than $14,340 ($19,680 if married filing jointly). Www irs gov freefile com Your adjusted gross income also must be less than the amount in the above list that applies to you. Www irs gov freefile com For details, see Rules 1 and 15. Www irs gov freefile com Investment income amount is more. Www irs gov freefile com The maximum amount of investment income you can have and still get the credit has increased to $3,300. Www irs gov freefile com See Rule 6—Your Investment Income Must Be $3,300 or Less . Www irs gov freefile com Reminders Increased EIC on certain joint returns. Www irs gov freefile com . Www irs gov freefile com  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. Www irs gov freefile com As a result, the EIC table has different columns for married persons filing jointly than for everyone else. Www irs gov freefile com When you look up your EIC in the EIC Table, be sure to use the correct column for your filing status and the number of children you have. Www irs gov freefile com Earned income credit has no effect on certain welfare benefits. Www irs gov freefile com  Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. Www irs gov freefile com These programs include the following. Www irs gov freefile com Temporary Assistance for Needy Families (TANF). Www irs gov freefile com Medicaid. Www irs gov freefile com Supplemental security income (SSI). Www irs gov freefile com Supplemental Nutrition Assistance Program (food stamps). Www irs gov freefile com Low-income housing. Www irs gov freefile com In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Www irs gov freefile com Check with your local benefit coordinator to find out if your refund will affect your benefits. Www irs gov freefile com Do not overlook your state credit. Www irs gov freefile com  If you can claim the EIC on your federal income tax return, you may be able to take a similar credit on your state or local income tax return. Www irs gov freefile com For a list of states that offer a state EIC, go to www. Www irs gov freefile com irs. Www irs gov freefile com gov/eitc. Www irs gov freefile com EIC questioned by IRS. Www irs gov freefile com  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. Www irs gov freefile com We will tell you what documents to send us. Www irs gov freefile com These may include: birth certificates, school records, etc. Www irs gov freefile com The process of establishing your eligibility will delay your refund. Www irs gov freefile com Spanish version of Publication 596. Www irs gov freefile com  You can order Publicación 596SP, Crédito por Ingreso del Trabajo, from the IRS. Www irs gov freefile com It is a Spanish translation of Publication 596. Www irs gov freefile com See How To Get Tax Help to find out how to order this and other IRS forms and publications. Www irs gov freefile com Photographs of missing children. Www irs gov freefile com  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Www irs gov freefile com Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Www irs gov freefile com You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Www irs gov freefile com Comments and suggestions. Www irs gov freefile com  We welcome your comments about this publication and your suggestions for future editions. Www irs gov freefile com You can write to us at the following address:  Internal Revenue Service Individual Forms and Publications Branch 1111 Constitution Ave. Www irs gov freefile com NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Www irs gov freefile com Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Www irs gov freefile com You can send your comments from www. Www irs gov freefile com irs. Www irs gov freefile com gov/formspubs/. Www irs gov freefile com Click on “More Information” and then on “Comment on Tax Forms and Publications. Www irs gov freefile com ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Www irs gov freefile com Ordering forms and publications. Www irs gov freefile com  Visit www. Www irs gov freefile com irs. Www irs gov freefile com gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Www irs gov freefile com  Internal Revenue Service 1201 N. Www irs gov freefile com Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Www irs gov freefile com  If you have a tax question, check the information available on IRS. Www irs gov freefile com gov or call 1-800-829-1040. Www irs gov freefile com We cannot answer tax questions sent to either of the above addresses. Www irs gov freefile com Prev  Up  Next   Home   More Online Publications