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1040ez Amended Form

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1040ez Amended Form

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

1040ez amended form Publication 929 - Main Content Table of Contents Part 1. 1040ez amended form Rules for All Dependents Filing RequirementsEarned Income Only Unearned Income Only Both Earned and Unearned Income Other Filing Requirements Should a Return Be Filed Even If Not Required? Responsibility for Child's ReturnThird party designee. 1040ez amended form Designated as representative. 1040ez amended form IRS notice. 1040ez amended form Standard DeductionStandard Deduction of Zero Dependent's Own Exemption Withholding From WagesExceptions. 1040ez amended form Part 2. 1040ez amended form Tax on Unearned Income of Certain ChildrenWhich Parent's Return To Use Parent's Election To Report Child's Interest and DividendsEffect of Making the Election Figuring Child's Income Figuring Additional Tax Tax for Certain Children Who Have Unearned IncomeProviding Parental Information (Form 8615, Lines A–C) Step 1. 1040ez amended form Figuring the Child's Net Unearned Income (Form 8615, Part I) Step 2. 1040ez amended form Figuring a Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Step 3. 1040ez amended form Figuring the Child's Tax (Form 8615, Part III) Alternative Minimum Tax Illustrated Example Part 1. 1040ez amended form Rules for All Dependents This part of the publication discusses the filing requirements for dependents, who is responsible for a child's return, how to figure a dependent's standard deduction and exemption (if any), and whether a dependent can claim exemption from federal income tax withholding. 1040ez amended form Filing Requirements Whether a dependent has to file a return generally depends on the amount of the dependent's earned and unearned income and whether the dependent is married, is age 65 or older, or is blind. 1040ez amended form A dependent may have to file a return even if his or her income is less than the amount that would normally require a return. 1040ez amended form See Other Filing Requirements, later. 1040ez amended form The following sections apply to dependents with: Earned income only, Unearned income only, and Both earned and unearned income. 1040ez amended form  To find out whether a dependent must file, read the section that applies, or use Table 1. 1040ez amended form Earned Income Only A dependent whose gross income is only earned income must file a return if the gross income is more than the amount listed in the following table. 1040ez amended form Marital Status Amount Single   Under 65 and not blind $6,100 Either 65 or older or blind $7,600 65 or older and blind $9,100 Married*   Under 65 and not blind $6,100 Either 65 or older or blind $7,300 65 or older and blind $8,500 *If a dependent's spouse itemizes deductions on a separate return, the dependent must file a return if the dependent has $5 or more of gross income (earned and/or unearned). 1040ez amended form Example. 1040ez amended form William is 16. 1040ez amended form His mother claims an exemption for him on her income tax return. 1040ez amended form He worked part time on weekends during the school year and full time during the summer. 1040ez amended form He earned $7,000 in wages. 1040ez amended form He did not have any unearned income. 1040ez amended form He must file a tax return because he has earned income only and his gross income is more than $6,100. 1040ez amended form If he is blind, he does not have to file a return because his gross income is not more than $7,600. 1040ez amended form Unearned Income Only A dependent whose gross income is only unearned income must file a return if the gross income is more than the amount listed in the following table. 1040ez amended form Marital Status Amount Single   Under 65 and not blind $1,000 Either 65 or older or blind $2,500 65 or older and blind $4,000 Married*   Under 65 and not blind $1,000 Either 65 or older or blind $2,200 65 or older and blind $3,400 *If a dependent's spouse itemizes deductions on a separate return, the dependent must file a return if the dependent has $5 or more of gross income (earned and/or unearned). 1040ez amended form Example. 1040ez amended form Sarah is 18 and single. 1040ez amended form Her parents can claim an exemption for her on their income tax return. 1040ez amended form She received $1,970 of taxable interest and dividend income. 1040ez amended form She did not work during the year. 1040ez amended form She must file a tax return because she has unearned income only and her gross income is more than $1,000. 1040ez amended form If she is blind, she does not have to file a return because she has unearned income only and her gross income is not more than $2,500. 1040ez amended form Election to report child's unearned income on parent's return. 1040ez amended form   A parent of a child under age 19 (or under age 24 if a full-time student) may be able to elect to include the child's interest and dividend income on the parent's return. 1040ez amended form See Parent's Election To Report Child's Interest and Dividends in Part 2. 1040ez amended form If the parent makes this election, the child does not have to file a return. 1040ez amended form Both Earned and Unearned Income A dependent who has both earned and unearned income generally must file a return if the dependent's gross income is more than line 5 of the following worksheet. 1040ez amended form Filing Requirement Worksheet for Most Dependents 1. 1040ez amended form Enter dependent's earned income plus $350     2. 1040ez amended form Minimum amount   $1,000 3. 1040ez amended form Compare lines 1 and 2. 1040ez amended form Enter the larger amount     4. 1040ez amended form Maximum amount   6,100 5. 1040ez amended form Compare lines 3 and 4. 1040ez amended form Enter the smaller amount     6. 1040ez amended form Enter the dependent's gross income. 1040ez amended form If line 6 is more than line 5, the dependent must file an income tax return. 1040ez amended form If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 6 is $5 or more. 1040ez amended form       Table 1. 1040ez amended form 2013 Filing Requirements for Dependents If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. 1040ez amended form   See the definitions of “dependent,”“earned income,”“unearned income,” and “gross income” in the Glossary. 1040ez amended form   Single dependents—Were you either age 65 or older or blind?     No. 1040ez amended form You must file a return if any of the following apply. 1040ez amended form       Your unearned income was over $1,000. 1040ez amended form Your earned income was over $6,100. 1040ez amended form Your gross income was more than the larger of—       $1,000, or Your earned income (up to $5,750) plus $350. 1040ez amended form         Yes. 1040ez amended form You must file a return if any of the following apply. 1040ez amended form     Your unearned income was over $2,500 ($4,000 if 65 or older and blind), Your earned income was over $7,600 ($9,100 if 65 or older and blind), Your gross income was more than the larger of—       $2,500 ($4,000 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). 1040ez amended form       Married dependents—Were you either age 65 or older or blind?     No. 1040ez amended form You must file a return if any of the following apply. 1040ez amended form       Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. 1040ez amended form Your unearned income was over $1,000. 1040ez amended form Your earned income was over $6,100. 1040ez amended form Your gross income was more than the larger of—       $1,000, or Your earned income (up to $5,750) plus $350. 1040ez amended form       Yes. 1040ez amended form You must file a return if any of the following apply. 1040ez amended form       Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. 1040ez amended form Your unearned income was over $2,200 ($3,400 if 65 or older and blind), Your earned income was over $7,300 ($8,500 if 65 or older and blind), Your gross income was more than the larger of—       $2,200 ($3,400 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). 1040ez amended form       Example 1. 1040ez amended form Joe is 20, single, not blind, and a full-time college student. 1040ez amended form He does not provide more than half of his own support, and his parents claim an exemption for him on their income tax return. 1040ez amended form He received $200 taxable interest income and earned $2,750 from a part-time job. 1040ez amended form He does not have to file a tax return because his gross income of $2,950 ($200 interest plus $2,750 in wages) is not more than $3,100, the amount on line 5 of his filled-in Filing Requirement Worksheet for Most Dependents (shown next). 1040ez amended form Filled-in Example 1 Filing Requirement Worksheet  for Most Dependents 1. 1040ez amended form Enter dependent's earned income plus $350   $ 3,100 2. 1040ez amended form Minimum amount   1,000 3. 1040ez amended form Compare lines 1 and 2. 1040ez amended form Enter the larger amount   3,100 4. 1040ez amended form Maximum amount   6,100 5. 1040ez amended form Compare lines 3 and 4. 1040ez amended form Enter the smaller amount   3,100 6. 1040ez amended form Enter the dependent's gross income. 1040ez amended form If line 6 is more than line 5, the dependent must file an income tax return. 1040ez amended form If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 6 is $5 or more. 1040ez amended form   $ 2,950   Example 2. 1040ez amended form The facts are the same as in Example 1 except that Joe had $600 taxable interest income. 1040ez amended form He must file a tax return because his gross income of $3,350 ($600 interest plus $2,750 wages) is more than $3,100, the amount on line 5 of his filled-in worksheet (shown next). 1040ez amended form Filled-in Example 2 Filing Requirement Worksheet for Most Dependents 1. 1040ez amended form Enter dependent's earned income plus $350   $ 3,100 2. 1040ez amended form Minimum amount   1,000 3. 1040ez amended form Compare lines 1 and 2. 1040ez amended form Enter the larger amount   3,100 4. 1040ez amended form Maximum amount   6,100 5. 1040ez amended form Compare lines 3 and 4. 1040ez amended form Enter the smaller amount   3,100 6. 1040ez amended form Enter the dependent's gross income. 1040ez amended form If line 6 is more than line 5, the dependent must file an income tax return. 1040ez amended form If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 6 is $5 or more. 1040ez amended form   $ 3,350   Age 65 or older or blind. 1040ez amended form A dependent who is age 65 or older or blind must file a return if his or her gross income is more than line 7 of the following worksheet. 1040ez amended form Filing Requirement Worksheet  for Dependents Who Are Age 65 or Older or Blind 1. 1040ez amended form Enter dependent's earned income plus $350     2. 1040ez amended form Minimum amount   $1,000 3. 1040ez amended form Compare lines 1 and 2. 1040ez amended form Enter the larger amount     4. 1040ez amended form Maximum amount   6,100 5. 1040ez amended form Compare lines 3 and 4. 1040ez amended form Enter the smaller amount     6. 1040ez amended form Enter the amount from the following table that applies to the dependent       Marital Status Amount     Single         Either 65 or older or blind $1,500       65 or older and blind $3,000     Married         Either 65 or older or blind $1,200       65 or older and blind $2,400   7. 1040ez amended form Add lines 5 and 6. 1040ez amended form Enter the total     8. 1040ez amended form Enter the dependent's gross income. 1040ez amended form If line 8 is more than line 7, the dependent must file an income tax return. 1040ez amended form If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 8 is $5 or more     Example 3. 1040ez amended form The facts are the same as in Example 2 except that Joe is also blind. 1040ez amended form He does not have to file a return because his gross income of $3,350 is not more than $4,600, the amount on line 7 of his filled-in Filing Requirement Worksheet for Dependents Who Are Age 65 or Older or Blind (shown next). 1040ez amended form   Filled-in Example 3 Filing Requirement Worksheet  for Dependents Who Are Age 65 or Older or Blind 1. 1040ez amended form Enter dependent's earned income plus $350   $3,100 2. 1040ez amended form Minimum amount   1,000 3. 1040ez amended form Compare lines 1 and 2. 1040ez amended form Enter the larger amount   3,100 4. 1040ez amended form Maximum amount   6,100 5. 1040ez amended form Compare lines 3 and 4. 1040ez amended form Enter the smaller amount   3,100 6. 1040ez amended form Enter the amount from the following table that applies to the dependent   1,500   Marital Status Amount     Single         Either 65 or older or blind $1,500       65 or older and blind $3,000     Married         Either 65 or older or blind $1,200       65 or older and blind $2,400   7. 1040ez amended form Add lines 5 and 6. 1040ez amended form Enter the total   4,600 8. 1040ez amended form Enter the dependent's gross income. 1040ez amended form If line 8 is more than line 7, the dependent must file an income tax return. 1040ez amended form If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 8 is $5 or more   $3,350 Other Filing Requirements Some dependents may have to file a tax return even if their income is less than the amount that would normally require them to file a return. 1040ez amended form A dependent must file a tax return if he or she owes any other taxes, such as: Social security and Medicare taxes on tips not reported to his or her employer or on wages received from an employer who did not withhold these taxes, Uncollected social security and Medicare or railroad retirement taxes on tips reported to his or her employer or on group-term life insurance, Alternative minimum tax, Additional tax on a health savings account from Form 8889, Part III, Recapture taxes, such as the tax from recapture of an education credit, or Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. 1040ez amended form But if the dependent is filing a return only because of this tax, the dependent can file Form 5329 by itself. 1040ez amended form A dependent must also file a tax return if he or she: Had wages of $108. 1040ez amended form 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes, or Had net earnings from self-employment of at least $400. 1040ez amended form Spouse itemizes. 1040ez amended form   A dependent must file a return if the dependent's spouse itemizes deductions on a separate return and the dependent has $5 or more of gross income (earned and/or unearned). 1040ez amended form Should a Return Be Filed Even If Not Required? Even if a dependent does not meet any of the filing requirements discussed earlier, he or she should file a tax return if either of the following applies. 1040ez amended form Income tax was withheld from his or her income. 1040ez amended form He or she qualifies for the earned income credit, additional child tax credit, health coverage tax credit, or refundable American opportunity education credit. 1040ez amended form See the tax return instructions to find out who qualifies for these credits. 1040ez amended form  By filing a return, the dependent can get a refund. 1040ez amended form Responsibility for Child's Return Generally, a child is responsible for filing his or her own tax return and for paying any tax, penalties, or interest on that return. 1040ez amended form If a child cannot file his or her own return for any reason, such as age, the child's parent, guardian, or other legally responsible person must file it for the child. 1040ez amended form Signing the child's return. 1040ez amended form   If the child cannot sign his or her return, a parent or guardian must sign the child's name followed by the words “By (signature), parent (or guardian) for minor child. 1040ez amended form ” Authority of parent or guardian. 1040ez amended form   A parent or guardian who signs a return on a child's behalf can deal with the IRS on all matters connected with the return. 1040ez amended form   In general, a parent or guardian who does not sign the child's return can only provide information concerning the child's return and pay the child's tax. 1040ez amended form That parent or guardian is not entitled to receive information from the IRS or legally bind the child to a tax liability arising from the return. 1040ez amended form Third party designee. 1040ez amended form   A child's parent or guardian who does not sign the child's return may be authorized, as a third party designee, to discuss the processing of the return with the IRS as well as provide information concerning the return. 1040ez amended form The child or the person signing the return on the child's behalf must check the “Yes” box in the “Third Party Designee” area of the return and name the parent or guardian as the designee. 1040ez amended form   If designated, a parent or guardian can respond to certain IRS notices and receive information about the processing of the return and the status of a refund or payment. 1040ez amended form This designation does not authorize the parent or guardian to receive any refund check, bind the child to any tax liability, or otherwise represent the child before the IRS. 1040ez amended form See the return instructions for more information. 1040ez amended form Designated as representative. 1040ez amended form   A parent or guardian who does not sign the child's return may be designated as the child's representative by the child or the person signing the return on the child's behalf. 1040ez amended form Form 2848, Power of Attorney and Declaration of Representative, is used to designate a child's representative. 1040ez amended form See Publication 947, Practice Before the IRS and Power of Attorney, for more information. 1040ez amended form   If designated, a parent or guardian can receive information about the child's return but cannot legally bind the child to a tax liability unless authorized to do so by the law of the state in which the child lives. 1040ez amended form IRS notice. 1040ez amended form   If you or the child receives a notice from the IRS concerning the child's return or tax liability, you should immediately inform the IRS that the notice concerns a child. 1040ez amended form The notice will show who to contact. 1040ez amended form The IRS will try to resolve the matter with the parent(s) or guardian(s) of the child consistent with their authority. 1040ez amended form Child's earnings. 1040ez amended form   For federal income tax purposes, amounts a child earns by performing services are included in the gross income of the child and not the gross income of the parent. 1040ez amended form This is true even if, under state law, the parent has the right to the earnings and may actually have received them. 1040ez amended form If the child does not pay the tax due on this income, the parent may be liable for the tax. 1040ez amended form Child's expenses. 1040ez amended form   Deductions for payments that are made out of a child's earnings are the child's, even if the payments are made by the parent. 1040ez amended form Example. 1040ez amended form You made payments on your child's behalf that are deductible as a business expense and a charitable contribution. 1040ez amended form You made the payments out of your child's earnings. 1040ez amended form These items can be deducted only on the child's return. 1040ez amended form Standard Deduction The standard deduction for an individual who can be claimed as a dependent on another person's tax return is generally limited to the larger of: $1,000, or The individual's earned income plus $350, but not more than the regular standard deduction (generally $6,100). 1040ez amended form However, the standard deduction may be higher for a dependent who: Is 65 or older, or Is blind. 1040ez amended form Certain dependents cannot claim any standard deduction. 1040ez amended form See Standard Deduction of Zero , later. 1040ez amended form Worksheet 1. 1040ez amended form   Use Worksheet 1 to figure the dependent's standard deduction. 1040ez amended form Worksheet 1. 1040ez amended form Standard Deduction Worksheet for Dependents Use this worksheet only if someone else can claim you (or your spouse, if filing jointly) as a dependent. 1040ez amended form If you were 65 or older and/or blind, check the correct number of boxes below. 1040ez amended form Put the total number of boxes checked in box c and go to line 1. 1040ez amended form a. 1040ez amended form You 65 or older   Blind   b. 1040ez amended form Your spouse, if claiming  spouse's exemption 65 or older   Blind   c. 1040ez amended form Total boxes checked         1. 1040ez amended form Enter your earned income (defined below) plus $350. 1040ez amended form If none, enter -0-. 1040ez amended form 1. 1040ez amended form     2. 1040ez amended form Minimum amount. 1040ez amended form   2. 1040ez amended form $1,000   3. 1040ez amended form Compare lines 1 and 2. 1040ez amended form Enter the larger of the two amounts here. 1040ez amended form 3. 1040ez amended form     4. 1040ez amended form Enter on line 4 the amount shown below for your filing status. 1040ez amended form       Single or Married filing separately—$6,100 Married filing jointly—$12,200 Head of household—$8,950 4. 1040ez amended form     5. 1040ez amended form Standard deduction. 1040ez amended form         a. 1040ez amended form Compare lines 3 and 4. 1040ez amended form Enter the smaller amount here. 1040ez amended form If under 65 and not blind, stop here. 1040ez amended form This is your standard deduction. 1040ez amended form Otherwise, go on to line 5b. 1040ez amended form 5a. 1040ez amended form     b. 1040ez amended form If 65 or older or blind, multiply $1,500 ($1,200 if married) by the number in box c above. 1040ez amended form Enter the result here. 1040ez amended form 5b. 1040ez amended form     c. 1040ez amended form Add lines 5a and 5b. 1040ez amended form This is your standard deduction for 2013. 1040ez amended form 5c. 1040ez amended form     Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. 1040ez amended form It also includes any amount received as a scholarship that you must include in income. 1040ez amended form   Example 1. 1040ez amended form Michael is single, age 15, and not blind. 1040ez amended form His parents can claim him as a dependent on their tax return. 1040ez amended form He has taxable interest income of $800 and wages of $150. 1040ez amended form He enters $500 (his earned income plus $350) on line 1 of Worksheet 1. 1040ez amended form On line 3, he enters $1,000, the larger of $500 or $1,000. 1040ez amended form Michael enters $6,100 on line 4. 1040ez amended form On line 5a, he enters $1,000, the smaller of $1,000 or $6,100. 1040ez amended form His standard deduction is $1,000. 1040ez amended form Example 2. 1040ez amended form Judy, a full-time student, is single, age 22, and not blind. 1040ez amended form Her parents can claim her as a dependent on their tax return. 1040ez amended form She has dividend income of $275 and wages of $2,500. 1040ez amended form She enters $2,850 (her earned income plus $350) on line 1 of Worksheet 1. 1040ez amended form On line 3, she enters $2,850, the larger of $2,850 or $1,000. 1040ez amended form She enters $6,100 on line 4. 1040ez amended form On line 5a, she enters $2,850 (the smaller of $2,850 or $6,100) as her standard deduction. 1040ez amended form Example 3. 1040ez amended form Amy, who is single, is claimed as a dependent on her parents' tax return. 1040ez amended form She is 18 years old and blind. 1040ez amended form She has taxable interest income of $1,000 and wages of $2,000. 1040ez amended form She enters $2,350 (her earned income plus $350) on line 1 of Worksheet 1. 1040ez amended form She enters $2,350 (the larger of $2,350 or $1,000) on line 3, $6,100 on line 4, and $2,350 (the smaller of $2,350 or $6,100) on line 5a. 1040ez amended form Because Amy is blind, she checks the box for blindness and enters “1” in box c at the top of Worksheet 1. 1040ez amended form She enters $1,500 (the number in box c times $1,500) on line 5b. 1040ez amended form Her standard deduction on line 5c is $3,850 ($2,350 + $1,500). 1040ez amended form Standard Deduction of Zero The standard deduction for the following dependents is zero. 1040ez amended form A married dependent filing a separate return whose spouse itemizes deductions. 1040ez amended form A dependent who files a return for a period of less than 12 months due to a change in his or her annual accounting period. 1040ez amended form A nonresident or dual-status alien dependent, unless the dependent is married to a U. 1040ez amended form S. 1040ez amended form citizen or resident alien at the end of the year and chooses to be treated as a U. 1040ez amended form S. 1040ez amended form resident for the year. 1040ez amended form See Publication 519, U. 1040ez amended form S. 1040ez amended form Tax Guide for Aliens, for information on making this choice. 1040ez amended form Example. 1040ez amended form Jennifer, who is a dependent of her parents, is entitled to file a joint return with her husband. 1040ez amended form However, her husband elects to file a separate return and itemize his deductions. 1040ez amended form Because he itemizes, Jennifer's standard deduction on her return is zero. 1040ez amended form She can, however, itemize any of her allowable deductions. 1040ez amended form Dependent's Own Exemption A person who can be claimed as a dependent on another taxpayer's return cannot claim his or her own exemption. 1040ez amended form This is true even if the other taxpayer does not actually claim the exemption. 1040ez amended form Example. 1040ez amended form James and Barbara can claim their child, Ben, as a dependent on their return. 1040ez amended form Ben is a college student who works during the summer and must file a tax return. 1040ez amended form Ben cannot claim his own exemption on his return. 1040ez amended form This is true even if James and Barbara do not claim him as a dependent on their return. 1040ez amended form Withholding From Wages Employers generally withhold federal income tax, social security tax, and Medicare tax from an employee's wages. 1040ez amended form If the employee claims exemption from withholding on Form W-4, the employer will not withhold federal income tax. 1040ez amended form The exemption from withholding does not apply to social security and Medicare taxes. 1040ez amended form Conditions for exemption from withholding. 1040ez amended form   An employee can claim exemption from withholding for 2014 only if he or she meets both of the following conditions. 1040ez amended form For 2013, the employee had a right to a refund of all federal income tax withheld because he or she had no tax liability. 1040ez amended form For 2014, the employee expects a refund of all federal income tax withheld because he or she expects to have no tax liability. 1040ez amended form Dependents. 1040ez amended form   An employee who is a dependent ordinarily cannot claim exemption from withholding if both of the following are true. 1040ez amended form The employee's gross income will be more than $1,000, the minimum standard deduction for 2014. 1040ez amended form The employee's unearned income will be more than $350. 1040ez amended form Exceptions. 1040ez amended form   An employee may be able to claim exemption from withholding even if the employee is a dependent, if the employee: Is age 65 or older, Is blind, or Will claim on his or her 2014 tax return: Adjustments to income, Tax credits, or Itemized deductions. 1040ez amended form The above exceptions do not apply to supplemental wages greater than $1,000,000. 1040ez amended form For more information, see Exemption From Withholding in chapter 1 of Publication 505. 1040ez amended form Example. 1040ez amended form Guy is 17 and a student. 1040ez amended form During the summer he works part time at a grocery store. 1040ez amended form He expects to earn about $1,200 this year. 1040ez amended form He also worked at the store last summer and received a refund of all his withheld income tax because he did not have a tax liability. 1040ez amended form The only other income he expects during the year is $375 interest on a savings account. 1040ez amended form He expects that his parents will be able to claim him as a dependent on their tax return. 1040ez amended form He is not blind and will not claim adjustments to income, itemized deductions, a higher standard deduction, or tax credits on his return. 1040ez amended form Guy cannot claim exemption from withholding when he fills out Form W-4 because his parents will be able to claim him as a dependent, his gross income will be more than $1,000 (the minimum standard deduction amount) and his unearned income will be more than $350. 1040ez amended form Claiming exemption from withholding. 1040ez amended form    To claim exemption from withholding, an employee must enter “Exempt” in the space provided on Form W-4, line 7. 1040ez amended form The employee must complete the rest of the form, as explained in the form instructions, and give it to his or her employer. 1040ez amended form Renewing an exemption from withholding. 1040ez amended form   An exemption from withholding is good for only one year. 1040ez amended form An employee must file a new Form W-4 by February 15 each year to continue the exemption. 1040ez amended form Part 2. 1040ez amended form Tax on Unearned Income of Certain Children The two rules that follow may affect the tax on the unearned income of certain children. 1040ez amended form If the child's interest and dividend income (including capital gain distributions) total less than $10,000, the child's parent may be able to choose to include that income on the parent's return rather than file a return for the child. 1040ez amended form (See Parent's Election To Report Child's Interest and Dividends , later. 1040ez amended form ) If the child's interest, dividends, and other unearned income total more than $2,000, part of that income may be taxed at the parent's tax rate instead of the child's tax rate. 1040ez amended form (See Tax for Certain Children Who Have Unearned Income , later. 1040ez amended form ) For these rules, the term “child” includes a legally adopted child and a stepchild. 1040ez amended form These rules apply whether or not the child is a dependent. 1040ez amended form These rules do not apply if neither of the child's parents were living at the end of the year. 1040ez amended form Which Parent's Return To Use If a child's parents are married to each other and file a joint return, use the joint return to figure the tax on the child's unearned income. 1040ez amended form The tax rate and other return information from that return are used to figure the child's tax as explained later under Tax for Certain Children Who Have Unearned Income . 1040ez amended form Parents Who Do Not File a Joint Return For parents who do not file a joint return, the following discussions explain which parent's tax return must be used to figure the tax. 1040ez amended form Only the parent whose tax return is used can make the election described under Parent's Election To Report Child's Interest and Dividends . 1040ez amended form Parents are married. 1040ez amended form   If the child's parents file separate returns, use the return of the parent with the greater taxable income. 1040ez amended form Parents not living together. 1040ez amended form   If the child's parents are married to each other but not living together, and the parent with whom the child lives (the custodial parent) is considered unmarried, use the return of the custodial parent. 1040ez amended form If the custodial parent is not considered unmarried, use the return of the parent with the greater taxable income. 1040ez amended form   For an explanation of when a married person living apart from his or her spouse is considered unmarried, see Head of Household in Publication 501. 1040ez amended form Parents are divorced. 1040ez amended form   If the child's parents are divorced or legally separated, and the parent who had custody of the child for the greater part of the year (the custodial parent) has not remarried, use the return of the custodial parent. 1040ez amended form Custodial parent remarried. 1040ez amended form   If the custodial parent has remarried, the stepparent (rather than the noncustodial parent) is treated as the child's other parent. 1040ez amended form Therefore, if the custodial parent and the stepparent file a joint return, use that joint return. 1040ez amended form Do not use the return of the noncustodial parent. 1040ez amended form   If the custodial parent and the stepparent are married, but file separate returns, use the return of the one with the greater taxable income. 1040ez amended form If the custodial parent and the stepparent are married but not living together, the earlier discussion under Parents not living together applies. 1040ez amended form Parents never married. 1040ez amended form   If a child's parents have never been married to each other, but lived together all year, use the return of the parent with the greater taxable income. 1040ez amended form If the parents did not live together all year, the rules explained earlier under Parents are divorced apply. 1040ez amended form Widowed parent remarried. 1040ez amended form   If a widow or widower remarries, the new spouse is treated as the child's other parent. 1040ez amended form The rules explained earlier under Custodial parent remarried apply. 1040ez amended form Parent's Election To Report Child's Interest and Dividends You may be able to elect to include your child's interest and dividend income (including capital gain distributions) on your tax return. 1040ez amended form If you do, your child will not have to file a return. 1040ez amended form You can make this election only if all the following conditions are met. 1040ez amended form Your child was under age 19 (or under age 24 if a full-time student) at the end of the year. 1040ez amended form Your child had income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). 1040ez amended form The child's gross income was less than $10,000. 1040ez amended form The child is required to file a return unless you make this election. 1040ez amended form The child does not file a joint return for the year. 1040ez amended form No estimated tax payment was made for the year, and no overpayment from the previous year (or from any amended return) was applied to this year under your child's name and social security number. 1040ez amended form No federal income tax was withheld from your child's income under the backup withholding rules. 1040ez amended form You are the parent whose return must be used when applying the special tax rules for children. 1040ez amended form (See Which Parent's Return To Use , earlier. 1040ez amended form ) These conditions are also shown in Figure 1. 1040ez amended form Certain January 1 birthdays. 1040ez amended form   A child born on January 1, 1995, is considered to be age 19 at the end of 2013. 1040ez amended form You cannot make this election for such a child unless the child was a full-time student. 1040ez amended form   A child born on January 1, 1990, is considered to be age 24 at the end of 2013. 1040ez amended form You cannot make this election for such a child. 1040ez amended form How to make the election. 1040ez amended form    Make the election by attaching Form 8814 to your Form 1040 or Form 1040NR. 1040ez amended form (If you make this election, you cannot file Form 1040A or Form 1040EZ. 1040ez amended form ) Attach a separate Form 8814 for each child for whom you make the election. 1040ez amended form You can make the election for one or more children and not for others. 1040ez amended form Effect of Making the Election The federal income tax on your child's income may be more if you make the Form 8814 election. 1040ez amended form Rate may be higher. 1040ez amended form   If your child received qualified dividends or capital gain distributions, you may pay up to $100 more tax if you make this election instead of filing a separate tax return for the child. 1040ez amended form This is because the tax rate on the child's income between $1,000 and $2,000 is 10% if you make this election. 1040ez amended form However, if you file a separate return for the child, the tax rate may be as low as 0% (zero percent) because of the preferential tax rates for qualified dividends and capital gain distributions. 1040ez amended form Deductions you cannot take. 1040ez amended form   By making the Form 8814 election, you cannot take any of the following deductions that the child would be entitled to on his or her return. 1040ez amended form The additional standard deduction if the child is blind. 1040ez amended form The deduction for a penalty on an early withdrawal of your child's savings. 1040ez amended form Itemized deductions (such as your child's investment expenses or charitable contributions). 1040ez amended form Figure 1. 1040ez amended form Can You Include Your Child's Income On Your Tax Return? Please click here for the text description of the image. 1040ez amended form Figure 1. 1040ez amended form Can You Include Your Child's Income On Your Tax Return? Deductible investment interest. 1040ez amended form   If you use Form 8814, your child's unearned income is considered your unearned income. 1040ez amended form To figure the limit on your deductible investment interest, add the child's unearned income to yours. 1040ez amended form However, if your child received qualified dividends, capital gain distributions, or Alaska Permanent Fund dividends, see chapter 3 of Publication 550 for information about how to figure the limit. 1040ez amended form Alternative minimum tax. 1040ez amended form    If your child received tax-exempt interest (or exempt-interest dividends paid by a regulated investment company) from certain private activity bonds, you must determine if that interest is a tax preference item for alternative minimum tax (AMT) purposes. 1040ez amended form If it is, you must include it with your own tax preference items when figuring your AMT. 1040ez amended form See Form 6251, Alternative Minimum Tax—Individuals, and its instructions for details. 1040ez amended form Reduced deductions or credits. 1040ez amended form   If you use Form 8814, your increased adjusted gross income may reduce certain deductions or credits on your return, including the following. 1040ez amended form Deduction for contributions to a traditional individual retirement arrangement (IRA). 1040ez amended form Deduction for student loan interest. 1040ez amended form Itemized deductions for medical expenses, casualty and theft losses, and certain miscellaneous expenses. 1040ez amended form Credit for child and dependent care expenses. 1040ez amended form Child tax credit. 1040ez amended form Education tax credits. 1040ez amended form Earned income credit. 1040ez amended form Penalty for underpayment of estimated tax. 1040ez amended form   If you make this election for 2013 and did not have enough tax withheld or pay enough estimated tax to cover the tax you owe, you may be subject to a penalty. 1040ez amended form If you plan to make this election for 2014, you may need to increase your federal income tax withholding or your estimated tax payments to avoid the penalty. 1040ez amended form Get Publication 505 for more information. 1040ez amended form Figuring Child's Income Use Form 8814, Part I, to figure your child's interest and dividend income to report on your return. 1040ez amended form Only the amount over $2,000 is added to your income. 1040ez amended form The amount over $2,000 is shown on Form 8814, line 6. 1040ez amended form Unless the child's income includes qualified dividends or capital gain distributions (discussed next), the same amount is shown on Form 8814, line 12. 1040ez amended form Include the amount from Form 8814, line 12, on Form 1040 or Form 1040NR, line 21. 1040ez amended form If you file more than one Form 8814, include the total amounts from line 12 of all your Forms 8814 on Form 1040 or Form 1040NR, line 21. 1040ez amended form On the dotted line next to line 21, enter “Form 8814” and the total of the Form 8814, line 12 amounts. 1040ez amended form Note. 1040ez amended form The tax on the first $2,000 is figured on Form 8814, Part II. 1040ez amended form See Figuring Additional Tax , later. 1040ez amended form Qualified dividends. 1040ez amended form   Enter on Form 8814, line 2a, any ordinary dividends your child received. 1040ez amended form This amount may include qualified dividends. 1040ez amended form Qualified dividends are those dividends reported on Form 1040, line 9b, or Form 1040NR, line 10b, and are eligible for lower tax rates that apply to a net capital gain. 1040ez amended form For detailed information about qualified dividends, see Publication 550. 1040ez amended form   If your child received qualified dividends, the amount of these dividends that is added to your income must be reported on Form 1040, lines 9a and 9b, or Form 1040NR, lines 10a and 10b. 1040ez amended form You do not include these dividends on Form 8814, line 12, or on line 21 of Form 1040 or Form 1040NR. 1040ez amended form   Enter the child's qualified dividends on Form 8814, line 2b. 1040ez amended form But do not include this amount on Form 1040, lines 9a and 9b, or Form 1040NR, lines 10a and 10b. 1040ez amended form Instead, include the amount from Form 8814, line 9, on Form 1040, lines 9a and 9b, or Form 1040NR, lines 10a and 10b. 1040ez amended form (The amount on Form 8814, line 9, may be less than the amount on Form 8814, line 2b, because lines 7 through 12 of the form divide the $2,000 base amount on Form 8814, line 5, between the child's qualified dividends, capital gain distributions, and other interest and dividend income, reducing each of those amounts. 1040ez amended form ) Capital gain distributions. 1040ez amended form   Enter on Form 8814, line 3, any capital gain distributions your child received. 1040ez amended form The amount of these distributions that is added to your income must be reported on Schedule D (Form 1040), line 13, or, if you are not required to file Schedule D, on Form 1040, line 13, or Form 1040NR, line 14. 1040ez amended form You do not include it on Form 8814, line 12, or on line 21 of Form 1040 or Form 1040NR. 1040ez amended form   Include the amount from Form 8814, line 10, on Schedule D, line 13; Form 1040, line 13; or Form 1040NR, line 14, whichever applies. 1040ez amended form (The amount on Form 8814, line 10, may be less than the amount on Form 8814, line 3, because lines 7 through 12 of the form divide the $2,000 base amount on Form 8814, line 5, between the child's qualified dividends, capital gain distributions, and other interest and dividend income, reducing each of those amounts. 1040ez amended form ) Collectibles (28% rate) gain. 1040ez amended form    If any of the child's capital gain distributions are reported on Form 1099-DIV as collectibles (28% rate) gain, you must determine how much to also include on line 4 of the 28% Rate Gain Worksheet, in the instructions for Schedule D, line 18. 1040ez amended form Multiply the child's capital gain distribution included on Schedule D, line 13, by a fraction. 1040ez amended form The numerator is the part of the child's total capital gain distribution that is collectibles (28% rate) gain. 1040ez amended form The denominator is the child's total capital gain distribution. 1040ez amended form Enter the result on line 4 of the 28% Rate Gain Worksheet. 1040ez amended form Unrecaptured section 1250 gain. 1040ez amended form   If any of the child's capital gain distributions are reported on Form 1099-DIV as unrecaptured section 1250 gain, you must determine how much to include on line 11 of the Unrecaptured Section 1250 Gain Worksheet in the instructions for Schedule D, line 19. 1040ez amended form Multiply the child's capital gain distribution included on Schedule D, line 13, by a fraction. 1040ez amended form The numerator is the part of the child's total capital gain distribution that is unrecaptured section 1250 gain. 1040ez amended form The denominator is the child's total capital gain distribution. 1040ez amended form Enter the result on the Unrecaptured Section 1250 Gain Worksheet, line 11. 1040ez amended form Section 1202 gain. 1040ez amended form   If any of the child's capital gain distributions are reported as section 1202 gain (gain on qualified small business stock) on Form 1099-DIV, part or all of that gain may be eligible for the section 1202 exclusion. 1040ez amended form (For information about the exclusion, see chapter 4 of Publication 550. 1040ez amended form ) To figure that part, multiply the child's capital gain distribution included on Schedule D, line 13, by a fraction. 1040ez amended form The numerator is the part of the child's total capital gain distribution that is section 1202 gain. 1040ez amended form The denominator is the child's total capital gain distribution. 1040ez amended form Your section 1202 exclusion is generally 50% of the result, but may be subject to a limit. 1040ez amended form In some cases, the exclusion is more than 50%. 1040ez amended form See the instructions for Schedule D for details and information on how to report the exclusion amount. 1040ez amended form Example. 1040ez amended form Fred is 6 years old. 1040ez amended form In 2013, he received dividend income of $2,100, which included $1,575 of ordinary dividends and a $525 capital gain distribution from a mutual fund. 1040ez amended form (None of the distributions were reported on Form 1099-DIV as unrecaptured section 1250 gain, section 1202 gain, or collectibles (28% rate) gain. 1040ez amended form ) All of the ordinary dividends are qualified dividends. 1040ez amended form He has no other income and is not subject to backup withholding. 1040ez amended form No estimated tax payments were made under his name and social security number. 1040ez amended form Fred's parents elect to include Fred's income on their tax return instead of filing a return for him. 1040ez amended form They figure the amount to report on Form 1040, lines 9a and 9b, the amount to report on their Schedule D, line 13, and the amount to report on Form 1040, line 21, as follows. 1040ez amended form They leave lines 1a and 1b of Form 8814 blank because Fred does not have any interest income. 1040ez amended form They enter his ordinary dividends of $1,575 on lines 2a and 2b because all of Fred's ordinary dividends are qualified dividends. 1040ez amended form They enter the amount of Fred's capital gain distributions, $525, on line 3. 1040ez amended form Next, they add the amounts on lines 1a, 2a, and 3 and enter the result, $2,100, on line 4. 1040ez amended form They subtract the base amount on line 5, $2,000, from the amount on line 4, $2,100, and enter the result, $100, on line 6. 1040ez amended form This is the total amount from Form 8814 to be reported on their return. 1040ez amended form Next, they figure how much of this amount is qualified dividends and how much is capital gain distributions. 1040ez amended form They divide the amount on line 2b, $1,575, by the amount on line 4, $2,100. 1040ez amended form They enter the result, . 1040ez amended form 75, on line 7. 1040ez amended form They divide the amount on line 3, $525, by the amount on line 4, $2,100. 1040ez amended form They enter the result, . 1040ez amended form 25, on line 8. 1040ez amended form They multiply the amount on line 6, $100, by the decimal on line 7, . 1040ez amended form 75, and enter the result, $75, on line 9. 1040ez amended form They multiply the amount on line 6, $100, by the decimal on line 8, . 1040ez amended form 25, and enter the result, $25, on line 10. 1040ez amended form They include the amount from line 9, $75, on lines 9a and 9b of their Form 1040 and enter “Form 8814 – $75” on the dotted lines next to lines 9a and 9b. 1040ez amended form They include the amount from line 10, $25, on line 13 of their Schedule D (Form 1040) and enter “Form 8814 – $25” on the dotted line next to Schedule D, line 13. 1040ez amended form They enter $100 ($75 + $25) on line 11 and -0- ($100 – $100) on line 12. 1040ez amended form Because the amount on line 12 is -0-, they do not include any amount from Form 8814 on their Form 1040, line 21. 1040ez amended form Figuring Additional Tax Use Form 8814, Part II, to figure the tax on the $2,000 of your child's interest and dividends that you do not include in your income. 1040ez amended form This tax is added to the tax figured on your income. 1040ez amended form This additional tax is the smaller of: 10% x (your child's gross income − $1,000), or $100. 1040ez amended form Include the amount from line 15 of all your Forms 8814 in the total on Form 1040, line 44, or Form 1040NR, line 42. 1040ez amended form Check box a on Form 1040, line 44, or Form 1040NR, line 42. 1040ez amended form Tax for Certain Children Who Have Unearned Income If a child's interest, dividends, and other unearned income total more than $2,000, part of that income may be taxed at the parent's tax rate instead of the child's tax rate. 1040ez amended form If the parent does not or cannot choose to include the child's income on the parent's return, use Form 8615 to figure the child's tax. 1040ez amended form Attach the completed form to the child's Form 1040, Form 1040A, or Form 1040NR. 1040ez amended form When Form 8615 must be filed. 1040ez amended form   Form 8615 must be filed for a child if all of the following statements are true. 1040ez amended form The child's unearned income was more than $2,000. 1040ez amended form The child is required to file a return for 2013. 1040ez amended form The child either: Was under age 18 at the end of the year, Was age 18 at the end of the year and did not have earned income that was more than half of his or her support, or Was over age 18 and under age 24 at the end of the year, was a full-time student, and did not have earned income that was more than half of his or her support. 1040ez amended form At least one of the child's parents was alive at the end of 2013. 1040ez amended form The child does not file a joint return for 2013. 1040ez amended form These conditions are also shown in Figure 2. 1040ez amended form Certain January 1 birthdays. 1040ez amended form   Use the following chart to determine whether certain children with January 1 birthdays meet condition 3 under When Form 8615 must be filed. 1040ez amended form IF a child was born on. 1040ez amended form . 1040ez amended form . 1040ez amended form THEN, at the end of 2013, the child is considered to be. 1040ez amended form . 1040ez amended form . 1040ez amended form January 1, 1996 18* January 1, 1995 19** January 1, 1990 24*** *This child is not under age 18. 1040ez amended form The child meets condition 3 only if the child did not have earned income that was more than half of the child's support. 1040ez amended form  **This child meets condition 3 only if the child was a full-time student who did not have earned income that was more than half of the child's support. 1040ez amended form  ***Do not use Form 8615 for this child. 1040ez amended form Figure 2. 1040ez amended form Do You Have To Use Form 8615 To Figure Your Child's Tax? Please click here for the text description of the image. 1040ez amended form Figure 2. 1040ez amended form Do You Have To Use Form 8615 To Figure Your Child's Tax? Providing Parental Information (Form 8615, Lines A–C) On Form 8615, lines A and B, enter the parent's name and social security number. 1040ez amended form (If the parents filed a joint return, enter the name and social security number listed first on the joint return. 1040ez amended form ) On line C, check the box for the parent's filing status. 1040ez amended form See Which Parent's Return To Use, earlier, for information on which parent's return information must be used on Form 8615. 1040ez amended form Parent with different tax year. 1040ez amended form   If the parent and the child do not have the same tax year, complete Form 8615 using the information on the parent's return for the tax year that ends in the child's tax year. 1040ez amended form Example. 1040ez amended form Kimberly must use her mother's tax and taxable income to complete her Form 8615 for calendar year 2013 (January 1 – December 31). 1040ez amended form Kimberly's mother files her tax return on a fiscal year basis (July 1 – June 30). 1040ez amended form Kimberly must use the information on her mother's return for the tax year ending June 30, 2013, to complete her 2013 Form 8615. 1040ez amended form Parent's return information not known timely. 1040ez amended form   If the information needed from the parent's return is not known by the time the child's return is due (usually April 15), you can file the return using estimates. 1040ez amended form   You can use any reasonable estimate. 1040ez amended form This includes using information from last year's return. 1040ez amended form If you use an estimated amount on Form 8615, enter “Estimated” on the line next to the amount. 1040ez amended form   When you get the correct information, file an amended return on Form 1040X, Amended U. 1040ez amended form S. 1040ez amended form Individual Income Tax Return. 1040ez amended form Extension of time to file. 1040ez amended form   Instead of using estimates, you can get an automatic 6-month extension of time to file if, by the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. 1040ez amended form S. 1040ez amended form Individual Income Tax Return. 1040ez amended form See the instructions for Form 4868 for details. 1040ez amended form    An extension of time to file is not an extension of time to pay. 1040ez amended form You must make an accurate estimate of the tax for 2013. 1040ez amended form If you do not pay the full amount due by the regular due date, the child will owe interest and may also be charged penalties. 1040ez amended form See Form 4868 and its instructions. 1040ez amended form Parent's return information not available. 1040ez amended form   If a child cannot get the required information about his or her parent's tax return, the child (or the child's legal representative) can request the necessary information from the Internal Revenue Service (IRS). 1040ez amended form How to request. 1040ez amended form   After the end of the tax year, send a signed, written request for the information to the Internal Revenue Service Center where the parent's return will be filed. 1040ez amended form (The IRS cannot process a request received before the end of the tax year. 1040ez amended form )    You should also consider getting an extension of time to file the child's return, because there may be a delay in getting the requested information. 1040ez amended form   The request must contain all of the following. 1040ez amended form A statement that you are making the request to comply with section 1(g) of the Internal Revenue Code and that you have tried to get the information from the parent. 1040ez amended form Proof of the child's age (for example, a copy of the child's birth certificate). 1040ez amended form Evidence the child has more than $2,000 of unearned income (for example, a copy of the child's prior year tax return or copies of Forms 1099 for the current year). 1040ez amended form The name, address, social security number (if known), and filing status (if known) of the parent whose information is to be shown on Form 8615. 1040ez amended form    A child's legal representative making the request should include a copy of his or her Power of Attorney, such as Form 2848, or proof of legal guardianship. 1040ez amended form Step 1. 1040ez amended form Figuring the Child's Net Unearned Income (Form 8615, Part I) The first step in figuring a child's tax using Form 8615 is to figure the child's net unearned income. 1040ez amended form To do that, use Form 8615, Part I. 1040ez amended form Line 1 (Unearned Income) If the child had no earned income, enter on this line the adjusted gross income shown on the child's return. 1040ez amended form Adjusted gross income is shown on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. 1040ez amended form Form 1040EZ and Form 1040NR-EZ cannot be used if Form 8615 must be filed. 1040ez amended form If the child had earned income, figure the amount to enter on Form 8615, line 1, by using the worksheet in the instructions for the form. 1040ez amended form However, use the following worksheet if: the child has excluded any foreign earned income, deducted a loss from self-employment, or has a net operating loss from another year. 1040ez amended form Alternate Worksheet for Form 8615, Line 1 A. 1040ez amended form Enter the amount from the child's Form 1040, line 22, or Form 1040NR, line 23   B. 1040ez amended form Enter the total of any net loss  from self-employment, any net operating loss deduction, any foreign earned income exclusion, and any foreign housing exclusion from the child's Form 1040 or Form 1040NR. 1040ez amended form Enter this total as a positive number (greater than zero)   C. 1040ez amended form Add line A and line B and  enter the total   D. 1040ez amended form Enter the child's earned income plus any amount from the child's Form 1040, line 30, or the child's Form 1040NR, line 30     Generally, the child's earned income is the total of the amounts reported on Form 1040, lines 7, 12, and 18 (if line 12 or 18 is a loss, use zero) or Form 1040NR, lines 8, 13, and 19 (if line 13 or 19 is a loss, use zero)   E. 1040ez amended form Subtract line D from line C. 1040ez amended form Enter the result here and on Form 8615, line 1   Unearned income defined. 1040ez amended form   Unearned income is generally all income other than salaries, wages, and other amounts received as pay for work actually performed. 1040ez amended form It includes taxable interest, dividends, capital gains (including capital gain distributions), the taxable part of social security and pension payments, certain distributions from trusts, and unemployment compensation. 1040ez amended form Unearned income includes amounts produced by assets the child obtained with earned income (such as interest on a savings account into which the child deposited wages). 1040ez amended form Nontaxable income. 1040ez amended form   For this purpose, unearned income includes only amounts the child must include in gross income. 1040ez amended form Nontaxable unearned income, such as tax-exempt interest and the nontaxable part of social security and pension payments, is not included. 1040ez amended form Capital loss. 1040ez amended form   A child's capital losses are taken into account in figuring the child's unearned income. 1040ez amended form Capital losses are first applied against capital gains. 1040ez amended form If the capital losses are more than the capital gains, the difference (up to $3,000) is subtracted from the child's interest, dividends, and other unearned income. 1040ez amended form Any difference over $3,000 is carried to the next year. 1040ez amended form Income from property received as a gift. 1040ez amended form   A child's unearned income includes all income produced by property belonging to the child. 1040ez amended form This is true even if the property was transferred to the child, regardless of when the property was transferred or purchased or who transferred it. 1040ez amended form   A child's unearned income includes income produced by property given as a gift to the child. 1040ez amended form This includes gifts to the child from grandparents or any other person and gifts made under the Uniform Gift to Minors Act. 1040ez amended form Example. 1040ez amended form Amanda Black, age 13, received the following income. 1040ez amended form Dividends—$800 Wages—$2,100 Taxable interest—$1,200 Tax-exempt interest—$100 Capital gains—$300 Capital losses—($200) The dividends were qualified dividends on stock given to her by her grandparents. 1040ez amended form Amanda's unearned income is $2,100. 1040ez amended form This is the total of the dividends ($800), taxable interest ($1,200), and capital gains reduced by capital losses ($300 − $200 = $100). 1040ez amended form Her wages are earned (not unearned) income because they are received for work actually performed. 1040ez amended form Her tax-exempt interest is not included because it is nontaxable. 1040ez amended form Trust income. 1040ez amended form   If a child is the beneficiary of a trust, distributions of taxable interest, dividends, capital gains, and other unearned income from the trust are unearned income to the child. 1040ez amended form   However, taxable distributions from a qualified disability trust are considered earned income for the purposes of completing Form 8615. 1040ez amended form See the Form 8615 instructions for details. 1040ez amended form Adjustment to income. 1040ez amended form   In figuring the amount to enter on line 1, the child's unearned income is reduced by any penalty on the early withdrawal of savings. 1040ez amended form Line 2 (Deductions) If the child does not itemize deductions on Schedule A (Form 1040 or Form 1040NR), enter $2,000 on line 2. 1040ez amended form If the child itemizes deductions, enter on line 2 the larger of: $1,000 plus the portion of the child's itemized deductions on Schedule A (Form 1040), line 29 (or Schedule A (Form 1040NR), line 15), that are directly connected with the production of the unearned income entered on line 1, or $2,000. 1040ez amended form Directly connected. 1040ez amended form   Itemized deductions are directly connected with the production of unearned income if they are for expenses paid to produce or collect taxable income or to manage, conserve, or maintain property held for producing income. 1040ez amended form These expenses include custodian fees and service charges, service fees to collect taxable interest and dividends, and certain investment counsel fees. 1040ez amended form    These expenses are added to certain other miscellaneous itemized deductions on Schedule A (Form 1040). 1040ez amended form Only the amount greater than 2% of the child's adjusted gross income can be deducted. 1040ez amended form See Publication 529, Miscellaneous Deductions, for more information. 1040ez amended form Example 1. 1040ez amended form Roger, age 12, has unearned income of $8,000, no other income, no adjustments to income, and itemized deductions of $300 (net of the 2%-of-adjusted-gross-income limit) that are directly connected with his unearned income. 1040ez amended form His adjusted gross income is $8,000, which is entered on Form 1040, line 38, and on Form 8615, line 1. 1040ez amended form Roger enters $2,000 on line 2 because that is more than the total of $1,000 plus his directly-connected itemized deductions of $300. 1040ez amended form Example 2. 1040ez amended form Eleanor, age 8, has unearned income of $16,000 and an early withdrawal penalty of $100. 1040ez amended form She has no other income. 1040ez amended form She has itemized deductions of $1,050 (net of the 2%-of-adjusted-gross-income limit) that are directly connected with the production of her unearned income. 1040ez amended form Her adjusted gross income, entered on line 1, is $15,900 ($16,000 − $100). 1040ez amended form The amount on line 2 is $2,050. 1040ez amended form This is the larger of: $1,000 plus the $1,050 of directly connected itemized deductions, or $2,000. 1040ez amended form Line 3 Subtract line 2 from line 1 and enter the result on this line. 1040ez amended form If zero or less, do not complete the rest of the form. 1040ez amended form However, you must still attach Form 8615 to the child's tax return. 1040ez amended form Figure the tax on the child's taxable income in the normal manner. 1040ez amended form Line 4 (Child's Taxable Income) Enter on line 4 the child's taxable income from Form 1040, line 43; Form 1040A, line 27; or Form 1040NR, line 41. 1040ez amended form Child files Form 2555 or 2555-EZ. 1040ez amended form   If the child files Form 2555 or 2555-EZ to claim the foreign earned income exclusion, housing exclusion, or housing deduction, the Foreign Earned Income Tax Worksheet (in the Form 1040 instructions) is used to figure the child's tax. 1040ez amended form Enter the amount from line 3 of the Foreign Earned Income Tax Worksheet as the child's taxable income on Form 8615, line 4. 1040ez amended form Line 5 (Net Unearned Income) A child's net unearned income cannot be more than his or her taxable income. 1040ez amended form Enter on Form 8615, line 5, the smaller of line 3 or line 4. 1040ez amended form This is the child's net unearned income. 1040ez amended form If zero or less, do not complete the rest of the form. 1040ez amended form However, you must still attach Form 8615 to the child's tax return. 1040ez amended form Figure the tax on the child's taxable income in the normal manner. 1040ez amended form Step 2. 1040ez amended form Figuring a Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) The next step in completing Form 8615 is to figure a tentative tax on the child's net unearned income at the parent's tax rate. 1040ez amended form The tentative tax at the parent's tax rate is the difference between the tax on the parent's taxable income figured with the child's net unearned income (plus the net unearned income of any other child whose Form 8615 includes the tax return information of that parent) and the tax figured without it. 1040ez amended form When figuring the tentative tax at the parent's tax rate on Form 8615, do not refigure any of the exclusions, deductions, or credits on the parent's return because of the child's net unearned income. 1040ez amended form For example, do not refigure the medical expense deduction. 1040ez amended form Figure the tentative tax on Form 8615, lines 6 through 13. 1040ez amended form Line 6 (Parent's Taxable Income) Enter on line 6 the amount from the parent's Form 1040, line 43; Form 1040A, line 27; Form 1040EZ, line 6; Form 1040NR, line 41; or Form 1040NR-EZ, line 14. 1040ez amended form If the parent's taxable income is zero or less, enter zero on line 6. 1040ez amended form Parent files Form 2555 or 2555-EZ. 1040ez amended form   If the parent files Form 2555 or 2555-EZ to claim the foreign earned income exclusion, housing exclusion, or housing deduction, the Foreign Earned Income Tax Worksheet in the Form 1040 instructions is used to figure the parent's tax. 1040ez amended form Enter the amount from line 3 of the Foreign Earned Income Tax Worksheet as the parent's taxable income, on line 6 of Form 8615. 1040ez amended form Line 7 (Net Unearned Income of Other Children) If the tax return information of the parent is also used on any other child's Form 8615, enter on line 7 the total of the amounts from line 5 of all the other children's Forms 8615. 1040ez amended form Do not include the amount from line 5 of the Form 8615 being completed. 1040ez amended form (The term “other child” means any other child whose Form 8615 uses the tax information of the parent identified on Lines A and B of Form 8615. 1040ez amended form ) Example. 1040ez amended form Paul and Jane Persimmon have three children, Sharon, Jerry, and Mike, who must attach Form 8615 to their tax returns. 1040ez amended form The children's net unearned income amounts on line 5 of their Forms 8615 are: Sharon—$800 Jerry—$600 Mike—$1,000 Line 7 of Sharon's Form 8615 will show $1,600, the total of the amounts on line 5 of Jerry's and Mike's Forms 8615. 1040ez amended form Line 7 of Jerry's Form 8615 will show $1,800 ($800 + $1,000). 1040ez amended form Line 7 of Mike's Form 8615 will show $1,400 ($800 + $600). 1040ez amended form Other children's information not available. 1040ez amended form   If the net unearned income of the other children is not available when the return is due, either file the return using estimates or get an extension of time to file. 1040ez amended form Estimates and extensions are discussed earlier under Providing Parental Information (Form 8615, Lines A–C) . 1040ez amended form Line 8 (Parent's Taxable Income Plus Children's Net Unearned Income) Enter on this line the total of lines 5, 6, and 7. 1040ez amended form You must determine the amount of net capital gain and qualified dividends included on this line before completing Form 8615, line 9. 1040ez amended form Net capital gain. 1040ez amended form   Net capital gain is the smaller of the gain, if any, on Schedule D (Form 1040), line 15, or the gain, if any, on Schedule D, line 16. 1040ez amended form If Schedule D is not required, it is the amount on Form 1040, line 13; Form 1040A, line 10; or Form 1040NR, line 14. 1040ez amended form Qualified dividends. 1040ez amended form   Qualified dividends are those dividends reported on line 9b of Form 1040 or Form 1040A, or line 10b of Form 1040NR. 1040ez amended form Net capital gain and qualified dividends on line 8. 1040ez amended form   If neither the child, nor the parent, nor any other child has net capital gain, the net capital gain on line 8 is zero. 1040ez amended form   If neither the child, nor the parent, nor any other child has qualified dividends, the amount of qualified dividends on line 8 is zero. 1040ez amended form   If the child, parent, or any other child has net capital gain, figure the amount of net capital gain included on line 8 by adding together the net capital gain amounts included on lines 5, 6, and 7 of Form 8615. 1040ez amended form   If the child, parent, or any other child has qualified dividends, figure the amount of qualified dividends included on line 8 by adding together the qualified dividend amounts included on lines 5, 6, and 7. 1040ez amended form   Use the instructions for Form 8615, line 8, including the appropriate Line 5 Worksheet, to find these amounts. 1040ez amended form See the instructions for Form 8615 for more details. 1040ez amended form Note. 1040ez amended form The amount of any net capital gain or qualified dividends is not separately reported on line 8. 1040ez amended form It is  needed, however, when figuring the tax on line 9. 1040ez amended form Line 9 (Tax on Parent's Taxable Income Plus Children's Net Unearned Income) Figure the tax on the amount on line 8 using the Tax Table, the Tax Computation Worksheet, the Qualified Dividends and Capital Gain Tax Worksheet (in the Form 1040, 1040A, or 1040NR instructions), the Schedule D Tax Worksheet (in the Schedule D instructions), or Schedule J (Form 1040), as follows. 1040ez amended form If line 8 does not include any net capital gain or qualified dividends, use the Tax Table or Tax Computation Worksheet to figure this tax. 1040ez amended form But if Schedule J, Income Averaging for Farmers and Fishermen, is used to figure the tax on the parent's return, use it to figure this tax. 1040ez amended form If line 8 includes any net capital gain or qualified dividends, use the Qualified Dividends and Capital Gain Tax Worksheet to figure this tax. 1040ez amended form For details, see the instructions for Form 8615, line 9. 1040ez amended form However, if the child, parent, or any other child has 28% rate gain or unrecaptured section 1250 gain, use the Schedule D Tax Worksheet. 1040ez amended form But if Schedule J is used to figure the tax on the parent's return, use it to figure this tax. 1040ez amended form Child files Form 2555 or 2555-EZ. 1040ez amended form   If line 8 includes any net capital gain or qualified dividends and the child, or any other child filing Form 8615, also files Form 2555 or 2555-EZ, use Using the Schedule D Tax Worksheet for line 9 tax, next, to figure the line 9 tax. 1040ez amended form Using the Schedule D Tax Worksheet for line 9 tax. 1040ez amended form    Use the Schedule D Tax Worksheet (in the Schedule D instructions) to figure the line 9 tax on Form 8615 if the child, parent, or any other child has unrecaptured section 1250 gain or 28% rate gain. 1040ez amended form If you must use the Schedule D Tax Worksheet, first complete any Schedule D and any actual Schedule D Tax Worksheet required for the child, parent, or any other child. 1040ez amended form Then figure the line 9 tax using another Schedule D Tax Worksheet. 1040ez amended form (Do not attach this Schedule D Tax Worksheet to the child's return. 1040ez amended form )   Complete this Schedule D Tax Worksheet as follows. 1040ez amended form On line 1, enter the amount from Form 8615, line 8. 1040ez amended form On line 2, enter the qualified dividends included on Form 8615, line 8. 1040ez amended form (See the earlier discussion for line 8. 1040ez amended form ) On line 3, enter the total of the amounts, if any, on line 4g of all Forms 4952 filed by the child, parent, or any other child. 1040ez amended form On line 4, enter the total of the amounts, if any, on line 4e of all Forms 4952 filed by the child, parent, or any other child. 1040ez amended form If applicable, include instead the smaller amount entered on the dotted line next to line 4e. 1040ez amended form On lines 5 and 6, follow the worksheet instructions. 1040ez amended form On line 7, enter the net capital gain included on Form 8615, line 8. 1040ez amended form (See the earlier discussion for line 8. 1040ez amended form ) On lines 8 through 10, follow the worksheet instructions. 1040ez amended form On line 11, enter zero if neither the child, nor the parent, nor any other child has unrecaptured section 1250 gain (Schedule D, line 19) or 28% rate gain (Schedule D, line 18). 1040ez amended form Otherwise, enter the amount of unrecaptured section 1250 gain and 28% rate gain included in the net capital gain on line 8 of Form 8615. 1040ez amended form Figure these amounts as explained later under Figuring unrecaptured section 1250 gain (line 11) and Figuring 28% rate gain (line 11). 1040ez amended form If the Foreign Earned Income Tax Worksheet was used to figure the parent's tax or the tax of any child, go to step 10 below. 1040ez amended form Otherwise, skip steps 10, 11, and 12 below, and go to step 13. 1040ez amended form Determine whether there is a line 8 capital gain excess as follows. 1040ez amended form Add the amounts on line 2 of all Foreign Earned Income Tax Worksheets completed by the parent or any child for whom Form 8615 is filed. 1040ez amended form (But for each child do not add more than the excess, if any, of the amount on line 5 of the child's Form 8615 over the child's taxable income on Form 1040, line 43; Form 1040A, line 27; or Form 1040NR, line 41. 1040ez amended form ) Subtract (a) from the amount on line 1 of this Schedule D Tax Worksheet. 1040ez amended form Subtract (b) from the amount on line 10 of this Schedule D Tax Worksheet. 1040ez amended form If the result is more than zero, that amount is the line 8 capital gain excess. 1040ez amended form If the result is zero or less, there is no line 8 capital gain excess. 1040ez amended form If there is no line 8 capital gain excess, skip step 12 below and go to step 13. 1040ez amended form If there is a line 8 capital gain excess, complete a second Schedule D Tax Worksheet as instructed above and in step 13, but in its entirety and with the following additional modifications. 1040ez amended form (These modifications are to be made only for purposes of filling out this additional Schedule D Tax Worksheet. 1040ez amended form ) Reduce the amount you would otherwise enter on line 9 (but not below zero) by the line 8 capital gain excess. 1040ez amended form Reduce the amount you would otherwise enter on line 6 (but not below zero) by any of the line 8 capital gain excess not used in (a) above. 1040ez amended form If the child, parent, or any other child has 28% rate gain, reduce the amount you would otherwise enter on line 8 of Worksheet 1 for Line 11 of the Schedule D Tax Worksheet – 28% Rate Gain (Line 9 Tax), shown later, (but not below zero) by the line 8 capital gain excess, and refigure the amount on line 11 of this Schedule D Tax Worksheet. 1040ez amended form If the child, parent, or any other child has unrecaptured section 1250 gain, reduce the amount you would otherwise enter on line 8 of Worksheet 2 for Line 11 of the Schedule D Tax Worksheet – Unrecaptured Section 1250 Gain (Line 9 Tax) (but not below zero) by the line 8 capital gain excess not used in 12(c), and refigure the amount on line 11 of this Schedule D Tax Worksheet. 1040ez amended form Complete lines 12 through 45 following the worksheet instructions. 1040ez amended form Use the parent's filing status to complete lines 15, 42, and 44. 1040ez amended form Enter the amount from line 45 of this Schedule D Tax Worksheet on Form 8615, line 9, and check the box on that line