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1040ez Forms

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1040ez Forms

1040ez forms 2. 1040ez forms   Fuel Tax Credits and Refunds Table of Contents Gasoline and Aviation Gasoline Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation)Sales by Registered Ultimate Vendors Diesel-Water Fuel Emulsion Kerosene for Use in AviationSales by Registered Ultimate Vendors Other Fuels (Including Alternative Fuels) Refunds of Second TaxOptional reporting. 1040ez forms Providing information. 1040ez forms Definitions of Nontaxable UsesCustom application of fertilizer and pesticide. 1040ez forms Fuel used between airfield and farm. 1040ez forms Fuel not used for farming. 1040ez forms Vehicles not considered highway vehicles. 1040ez forms Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture CreditHow to Claim the Credit Filing Claims Claiming A Refund Claiming a Credit on Form 4136 Including the Credit or Refund in Income Federal excise taxes are imposed on certain fuels as discussed in chapter 1. 1040ez forms This chapter lists the nontaxable uses of each fuel and defines the nontaxable uses. 1040ez forms Information on the refund of second tax is included. 1040ez forms This chapter also explains credits and refunds for the biodiesel or renewable diesel mixture credits, and the alternative fuel mixture and alternative fuel credits. 1040ez forms Information on how to make a claim for credit or refund is included in this chapter and in the instructions for: Form 720, Form 4136, and Form 8849. 1040ez forms Exported taxable fuel. 1040ez forms   The claim rates for exported taxable fuel are listed on Schedule C (Form 720), Schedule 1 (Form 8849), and Form 4136. 1040ez forms Taxpayers making a claim for exported taxable fuel must include with their records proof of exportation. 1040ez forms Proof of exportation includes: A copy of the export bill of lading issued by the delivering carrier, A certificate by the agent or representative of the export carrier showing actual exportation of the fuel, A certificate of lading signed by a customs officer of the foreign country to which the fuel is exported, or A statement of the foreign consignee showing receipt of the fuel. 1040ez forms Gasoline and Aviation Gasoline Ultimate Purchasers. 1040ez forms   The following are the uses of gasoline (defined earlier) for which a credit or refund may be allowable to an ultimate purchaser. 1040ez forms On a farm for farming purposes (credit only). 1040ez forms Off-highway business use. 1040ez forms Export. 1040ez forms In a boat engaged in commercial fishing. 1040ez forms In certain intercity and local buses. 1040ez forms In a school bus. 1040ez forms Exclusive use by a qualified blood collector organization. 1040ez forms In a highway vehicle owned by the United States that is not used on a highway. 1040ez forms Exclusive use by a nonprofit educational organization (see Sales by registered ultimate vendors and Credit Card Purchases, later). 1040ez forms Exclusive use by a state, political subdivision of a state, or the District of Columbia (see Sales by registered ultimate vendors and Credit Card Purchases, later). 1040ez forms In an aircraft or vehicle owned by an aircraft museum. 1040ez forms   The following are the uses of aviation gasoline for which a credit or refund may be allowable to an ultimate purchaser. 1040ez forms On a farm for farming purposes (credit only). 1040ez forms Export. 1040ez forms In foreign trade. 1040ez forms Certain helicopter and fixed-wing air ambulance uses. 1040ez forms In commercial aviation (other than foreign trade). 1040ez forms Exclusive use by a qualified blood collector organization. 1040ez forms Exclusive use by a nonprofit education organization (see Sales by registered ultimate vendors and Credit card purchases, later). 1040ez forms Exclusive use by a state, political subdivision of a state, or the District of Columbia (see Sales by registered ultimate vendors and Credit and purchases, later). 1040ez forms In an aircraft owned by an aircraft museum. 1040ez forms In military aircraft. 1040ez forms Claims by persons who paid the tax to the government. 1040ez forms   Except for sales to nonprofit educational organizations and states and local governments, a credit or refund is allowable to the person that paid the tax to the government if the gasoline was sold to the ultimate purchaser (including an exporter) by either that person or by a retailer and the fuel was exported; used or sold for use as supplies for vessels or aircraft, including military aircraft, commercial fishing, and foreign trade; sold to a qualified blood collector organization; or used or sold for use in the production of Other Fuels. 1040ez forms See Filing Claims, later. 1040ez forms Sales by registered ultimate vendors. 1040ez forms   This is an ultimate vendor that sells gasoline or aviation gasoline to any of the following and that is purchased without the use of a credit card. 1040ez forms A state or local government for its exclusive use (including essential government use by an Indian tribal government). 1040ez forms A nonprofit educational organization for its exclusive use. 1040ez forms   The registered ultimate vendor may make the claim if the ultimate purchaser did not use a credit card and waives its right to the credit or refund by providing the registered ultimate vendor with a certificate. 1040ez forms A sample certificate is included as Model Certificate M in the Appendix. 1040ez forms The registered ultimate vendor must have the certificate at the time the credit or refund is claimed. 1040ez forms   The ultimate vendor must be registered by the IRS. 1040ez forms See Registration Requirements, earlier. 1040ez forms Credit card purchases. 1040ez forms   If gasoline and aviation gasoline are purchased with a credit card issued to a state or local government for its exclusive use (including essential government use by an Indian tribal government), or a nonprofit educational organization for its exclusive use, the person who extended credit to the ultimate purchaser (the credit card issuer) is treated as the person that paid the tax and makes the claim if the credit card issuer: Is registered by the IRS, Has established that the amount of tax has not been collected from the person who purchased the gasoline or has obtained written consent from the ultimate purchaser to the allowance of the credit or refund, and Has repaid or agreed to repay the amount of the tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to the allowance of the credit or refund, or has made arrangements that provide the ultimate vendor with reimbursement of the tax. 1040ez forms   If the requirements above are not met by the credit card issuer, the credit card issuer must collect the tax from the ultimate purchaser and only the ultimate purchaser may make the claim. 1040ez forms How to make the claim. 1040ez forms   If the claim is made by the credit card issuer, see Schedule C  (Form 720) or Schedule 8 (Form 8849). 1040ez forms Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) For conditions to an allowance of a credit or refund on exported dyed diesel fuel and dyed kerosene, see Exported taxable fuel, earlier. 1040ez forms Ultimate purchasers. 1040ez forms   The following are nontaxable uses of diesel fuel and kerosene (defined earlier) for which a credit or refund may be allowable to an ultimate purchaser. 1040ez forms On a farm for farming purposes. 1040ez forms Off-highway business use. 1040ez forms Export. 1040ez forms In a qualified local bus. 1040ez forms In a school bus. 1040ez forms Other than as a fuel in a propulsion engine of a diesel-powered highway vehicle (such as home heating oil). 1040ez forms Exclusive use by a qualified blood collector organization. 1040ez forms In a highway vehicle owned by the United States that is not used on a highway. 1040ez forms Exclusive use by a nonprofit educational organization (see Sales by Registered Ultimate Vendors and Credit Card Purchases, later). 1040ez forms Exclusive use by a state, political subdivision of a state, or the District of Columbia (see Sales by Registered Ultimate Vendors and Credit Card Purchases, later). 1040ez forms In a vehicle owned by an aircraft museum. 1040ez forms As a fuel in a propulsion engine of a diesel-powered train. 1040ez forms Sales by Registered Ultimate Vendors The following are the sales for which a credit or refund may be allowable to the registered ultimate vendor only. 1040ez forms Undyed diesel fuel or undyed kerosene sold for the exclusive use by a state or local government (if credit card rules (defined later) do not apply), Undyed kerosene sold from a blocked pump (defined below), or Undyed diesel fuel or undyed kerosene used in certain intercity and local buses, only if the ultimate purchaser waives its right to the credit or refund by providing the registered ultimate vendor with a waiver. 1040ez forms Registered ultimate vendor (state use). 1040ez forms   This is a person that sells undyed diesel fuel or undyed kerosene to a state or local government for its exclusive use (including essential government use by an Indian tribal government). 1040ez forms The diesel fuel or kerosene must be purchased by the state without the use of a credit card, issued to the state by the credit card issuer, in order for the ultimate vendor to make the claim. 1040ez forms The ultimate vendor must be registered by the IRS. 1040ez forms See Registration Requirements, earlier. 1040ez forms Registered ultimate vendor (blocked pump). 1040ez forms   This is an ultimate vendor that sells undyed kerosene from a blocked pump. 1040ez forms   A credit or refund may be allowable to a registered ultimate vendor (blocked pump) if the vendor sold to a buyer undyed kerosene from a blocked pump for use other than as a fuel in a diesel-powered highway vehicle and the vendor had no reason to believe the kerosene would not be used in that manner. 1040ez forms Blocked pump. 1040ez forms   A blocked pump is a fuel pump that meets all the following requirements. 1040ez forms It is used to make retail sales of undyed kerosene for use by the buyer in any nontaxable use. 1040ez forms It is at a fixed location. 1040ez forms It is identified with a legible and conspicuous notice stating, “UNDYED UNTAXED KEROSENE, NONTAXABLE USE ONLY. 1040ez forms ” It meets either of the following conditions. 1040ez forms It cannot reasonably be used to dispense fuel directly into the fuel supply tank of a diesel-powered highway vehicle or train. 1040ez forms It is locked by the vendor after each sale and unlocked by the vendor only in response to a buyer's request for undyed kerosene for use other than as a fuel in a diesel-powered highway vehicle or train. 1040ez forms Registered ultimate vendor (certain intercity and local buses). 1040ez forms   This is an ultimate vendor that sells undyed diesel fuel or undyed kerosene to the ultimate purchaser for use in certain intercity and local buses. 1040ez forms   The registered ultimate vendor may make the claim if the ultimate purchaser waives its right to the credit or refund by providing the registered ultimate vendor with a waiver. 1040ez forms A sample waiver is included as Model Waiver N in the Appendix. 1040ez forms The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. 1040ez forms Credit Card Purchases. 1040ez forms   If undyed diesel fuel or kerosene is purchased with a credit card issued to a state, the person who extended credit to the state (the credit card issuer) is treated as the person that paid the tax and makes the claim if the credit card issuer: Is registered by the IRS, Has established that the amount of tax has not been collected from the person who purchased the diesel fuel or kerosene, or has obtained written consent from the ultimate purchaser to the allowance of the credit or refund, and Has repaid or agreed to repay the amount of the tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to the allowance of the credit or refund, or has made arrangements that provide the ultimate vendor with reimbursement of the tax. 1040ez forms   If the requirements above are not met by the credit card issuer, the credit card issuer must collect the tax from the ultimate purchaser and only the ultimate purchaser may make the claim. 1040ez forms Diesel-Water Fuel Emulsion A claim for credit or refund may be made for the nontaxable use of a diesel-water fuel emulsion and for undyed diesel fuel used to produce a diesel-water fuel emulsion. 1040ez forms The claim rate for nontaxable use of a diesel-water fuel emulsion taxed at $. 1040ez forms 198 per gallon is $. 1040ez forms 197 (if exported, the claim rate is $. 1040ez forms 198). 1040ez forms The following are the nontaxable uses for a diesel-water fuel emulsion for which a credit or refund may be allowable to an ultimate purchaser. 1040ez forms On a farm for farming purposes. 1040ez forms Off-highway business use. 1040ez forms Export. 1040ez forms In a qualified local bus. 1040ez forms In a school bus. 1040ez forms Other than as fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway use). 1040ez forms Exclusive use by a qualified blood collector organization. 1040ez forms In a highway vehicle owned by the United States that is not used on a highway. 1040ez forms Exclusive use by a nonprofit educational organization. 1040ez forms Exclusive use by a state, political subdivision of a state, or the District of Columbia. 1040ez forms In an aircraft or vehicle owned by an aircraft museum. 1040ez forms Blender claims. 1040ez forms   The claim rate for undyed diesel fuel taxed at $. 1040ez forms 244 and used to produce a diesel-water fuel emulsion is $. 1040ez forms 046 per gallon of diesel fuel so used. 1040ez forms The blender must be registered by the IRS in order to make the claim. 1040ez forms The blender must attach a statement to the claim certifying that: The diesel-water fuel emulsion contains at least 14% water, The emulsion additive is registered by a United States manufacturer with the EPA under section 211 of the Clean Air Act as in effect on March 31, 2003, Undyed diesel fuel taxed at $. 1040ez forms 244 was used to produce the diesel-water fuel emulsion, and The diesel-water fuel emulsion was used or sold for use in the blender's trade or business. 1040ez forms Kerosene for Use in Aviation Ultimate purchasers. 1040ez forms   Ultimate purchasers of kerosene used in certain aviation uses may make a claim if the rate of tax on their use is less than the rate of tax that was charged on the kerosene. 1040ez forms   The ultimate purchaser of the kerosene used in commercial aviation (other than foreign trade) and noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia) is eligible to make a claim if the ultimate purchaser certifies that the right to make the claim has not been waived. 1040ez forms Generally, the ultimate purchaser is the aircraft operator. 1040ez forms   The following are the nontaxable uses of kerosene used in noncommercial aviation for which a credit or refund may be allowable to the ultimate purchaser. 1040ez forms On a farm for farming purposes. 1040ez forms Certain helicopter and fixed-wing aircraft uses. 1040ez forms Exclusive use by a qualified blood collector organization. 1040ez forms Exclusive use by a nonprofit educational organization. 1040ez forms In an aircraft owned by an aircraft museum. 1040ez forms In military aircraft. 1040ez forms Kerosene for use partly in commercial aviation and partly in nonexempt, noncommercial aviation. 1040ez forms   If the fuel is used partly for use in commercial aviation and partly for use in nonexempt, noncommercial aviation, the operator may identify, either at the time of purchase or after the kerosene has been used, the amount that will be (or has been) used in commercial aviation. 1040ez forms At the same time, the operator would either make the claim or waive the right to make the claim for credit or refund of the kerosene for use in commercial and nonexempt, noncommercial aviation. 1040ez forms   If the operator does not identify the amount of kerosene that will be (or has been) used in commercial aviation, the operator may provide a certificate to the ultimate vendor similar to Model Certificate Q in the Appendix. 1040ez forms For kerosene purchased with the certificate, used in commercial aviation, and taxed at $. 1040ez forms 244 per gallon, use of the certificate will be treated as a waiver of the right to claim a credit or refund for the $. 1040ez forms 025 per gallon part of the tax. 1040ez forms The ultimate vendor may make this claim. 1040ez forms The operator may make a claim for the $. 1040ez forms 175 tax per gallon of the kerosene, but cannot waive the right to make the claim for the $. 1040ez forms 175 tax per gallon. 1040ez forms Sales by Registered Ultimate Vendors Kerosene for use in commercial aviation or noncommercial aviation. 1040ez forms   The registered ultimate vendor of kerosene for use in commercial aviation (other than foreign trade) or noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia) may make this claim if the ultimate purchaser waives its right to the credit or payment by providing the registered ultimate vendor with a waiver. 1040ez forms A sample waiver is included as Model Waiver L in the Appendix. 1040ez forms The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. 1040ez forms   Noncommercial aviation means any use of an aircraft not described as commercial aviation. 1040ez forms For the definition of commercial aviation, see Commercial aviation on page 11. 1040ez forms Kerosene for use in nonexempt, noncommercial aviation. 1040ez forms   Only the registered ultimate vendor may claim a credit or payment for sales of kerosene for use in nonexempt, noncommercial aviation. 1040ez forms The ultimate vendor must be registered by the IRS (activity letter UA) and have the required certificate from the ultimate purchaser. 1040ez forms A sample certificate is included as Model Certificate Q in the Appendix. 1040ez forms The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. 1040ez forms Kerosene for use in aviation by a state or local government. 1040ez forms   Only the registered ultimate vendor may claim a credit or payment for sales of kerosene for use in aviation to a state or local government for its exclusive use (including essential government use by an Indian tribal government). 1040ez forms The kerosene for use in aviation must be purchased by the state without the use of a credit card in order for the ultimate vendor to make the claim. 1040ez forms The ultimate vendor must be registered by the IRS (activity letter UV) and have the required certificate from the ultimate purchaser. 1040ez forms A sample certificate is included as Model Certificate P in the Appendix. 1040ez forms The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. 1040ez forms Credit card purchases. 1040ez forms   If taxed kerosene for use in aviation is purchased with a credit card issued to a state, the person who extended credit to the state (the credit card issuer) is treated as the person that paid the tax and makes the claim if the credit card issuer: Is registered by the IRS, Has established that the amount of tax has not been collected from the person who purchased the kerosene, or has obtained written consent from the ultimate purchaser to the allowance of the credit or refund, and Has repaid or agreed to repay the amount of the tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to the allowance of the credit or refund, or has made arrangements that provide the ultimate vendor with reimbursement of the tax. 1040ez forms   If the requirements above are not met by the credit card issuer, the credit card issuer must collect the tax from the ultimate purchaser and only the ultimate purchaser may make the claim. 1040ez forms Other Fuels (Including Alternative Fuels) Credit or refund for nontaxable use of taxed Other Fuels may be allowable to an ultimate purchaser. 1040ez forms While tax is generally imposed on delivery, Other Fuels are taxed prior to delivery in the case of certain bulk sales described in chapter 1. 1040ez forms The following are the nontaxable uses of Other Fuels for which a credit or refund may be allowable to the ultimate purchaser. 1040ez forms On a farm for farming purposes. 1040ez forms Off-highway business use. 1040ez forms In a boat engaged in commercial fishing. 1040ez forms In certain intercity and local buses. 1040ez forms In a school bus. 1040ez forms In a qualified local bus. 1040ez forms Exclusive use by a qualified blood collector organization. 1040ez forms Exclusive use by a nonprofit educational organization. 1040ez forms Exclusive use by a state, political subdivision of a state, or the District of Columbia. 1040ez forms In an aircraft or vehicle owned by an aircraft museum. 1040ez forms Use in any boat operated by the United States for its exclusive use or any vessel of war of any foreign nation. 1040ez forms See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit, later. 1040ez forms Refunds of Second Tax The tax on dyed diesel fuel for inland waterways fuel use applies at the rate listed on Form 720. 1040ez forms This is in addition to all other taxes imposed on the sale or use of the fuel. 1040ez forms The section 4081(e) refund (discussed below) cannot be claimed. 1040ez forms If the tax is paid and reported to the government on more than one taxable event for a taxable fuel under section 4081, the person paying the “second tax” may claim a refund (without interest) of that tax if certain conditions and reporting requirements are met. 1040ez forms No credit against any tax is allowed for this tax. 1040ez forms For information about taxable events, see the discussions under Gasoline, Diesel Fuel and Kerosene and Kerosene for Use in Aviation in chapter 1. 1040ez forms Conditions to allowance of refund. 1040ez forms   A claim for refund of the tax is allowed only if all the following conditions are met. 1040ez forms A tax on the fuel was paid to the government and not credited or refunded (the “first tax”). 1040ez forms After the first tax was imposed, another tax was imposed on the same fuel and was paid to the government (the “second tax”). 1040ez forms The person that paid the second tax filed a timely claim for refund containing the information required (see Refund claim, later). 1040ez forms The person that paid the first tax has met the reporting requirements, discussed next. 1040ez forms Reporting requirements. 1040ez forms   Generally, the person that paid the first tax must file a “First Taxpayer's Report” with its Form 720 for the quarter to which the report relates. 1040ez forms A model first taxpayer's report is shown in the Appendix as Model Certificate B. 1040ez forms The report must contain all information needed to complete the model. 1040ez forms   By the due date for filing the Form 720, you must also send a separate copy of the report to the following address. 1040ez forms Department of the Treasury Internal Revenue Service  Cincinnati, OH 45999-0555 Write “EXCISE – FIRST TAXPAYER'S REPORT” across the top of that copy. 1040ez forms Optional reporting. 1040ez forms   A first taxpayer's report is not required for the tax imposed on: Removal at a terminal rack, Nonbulk entries into the United States, and Removals or sales by blenders. 1040ez forms However, if the person liable for the tax expects that another tax will be imposed on that fuel, that person should (but is not required to) file a first taxpayer's report. 1040ez forms Providing information. 1040ez forms   The first taxpayer must give a copy of the report to the buyer of the fuel within the bulk transfer/terminal system or to the owner of the fuel immediately before the first tax was imposed, if the first taxpayer is not the owner at that time. 1040ez forms If an optional report is filed, a copy should (but is not required to) be given to the buyer or owner. 1040ez forms   A person that receives a copy of the first taxpayer's report and later sells the fuel within the bulk transfer/terminal system must give the copy and a “Statement of Subsequent Seller” to the buyer. 1040ez forms If the later sale is outside the bulk transfer/terminal system and that person expects that another tax will be imposed, that person should (but is not required to) give the copy and the statement to the buyer. 1040ez forms A model statement of subsequent seller is shown in the Appendix as Model Certificate A. 1040ez forms The statement must contain all information necessary to complete the model. 1040ez forms   If the first taxpayer's report relates to fuel sold to more than one buyer, copies of that report must be made when the fuel is divided. 1040ez forms Each buyer must be given a copy of the report. 1040ez forms Refund claim. 1040ez forms   You must have filed Form 720 and paid the second tax before you file for a refund of that tax. 1040ez forms You must make your claim for refund on Form 8849. 1040ez forms Complete Schedule 5 (Form 8849) and attach it to your Form 8849. 1040ez forms Do not include this claim with a claim under another tax provision. 1040ez forms You must not have included the second tax in the price of the fuel and must not have collected it from the purchaser. 1040ez forms You must submit the following information with your claim. 1040ez forms A copy of the first taxpayer's report (discussed earlier). 1040ez forms A copy of the statement of subsequent seller if the fuel was bought from someone other than the first taxpayer. 1040ez forms Definitions of Nontaxable Uses This section provides definitions of the terms used in Table 2-1 for nontaxable uses. 1040ez forms If applicable, the type of use number from Table 2-1 is indicated in each heading. 1040ez forms Type of use table. 1040ez forms   The first column of the table is the number you enter on Form 4136, Form 8849, or Schedule C (Form 720) for that type of use. 1040ez forms For type of use 2, the mobile machinery parenthetical applies only to Form 8849 and Form 720. 1040ez forms Table 2-1. 1040ez forms Type of Use Table No. 1040ez forms Type of Use 1 On a farm for farming purposes 2 Off-highway business use (for business use other than in a highway vehicle registered or required to be registered for highway use) (other than use in mobile machinery) 3 Export 4 In a boat engaged in commercial fishing 5 In certain intercity and local buses 6 In a qualified local bus 7 In a bus transporting students and employees of schools (school buses) 8 For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway business use) 9 In foreign trade 10 Certain helicopter and fixed-wing aircraft uses 11 Exclusive use by a qualified blood collector organization 12 In a highway vehicle owned by the United States that is not used on a highway 13 Exclusive use by a nonprofit educational organization 14 Exclusive use by a state, political subdivision of a state, or the District of Columbia 15 In an aircraft or vehicle owned by an aircraft museum 16 In military aircraft On a farm for farming purposes (No. 1040ez forms 1). 1040ez forms   On a farm for farming purposes means fuel used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes. 1040ez forms Farm. 1040ez forms   A farm includes livestock, dairy, fish, poultry, fruit, fur-bearing animals, and truck farms; orchards; plantations; ranches; nurseries; ranges; and feed yards for fattening cattle. 1040ez forms It also includes structures such as greenhouses used primarily for the raising of agricultural or horticultural commodities. 1040ez forms A fish farm is an area where fish are grown or raised — not merely caught or harvested. 1040ez forms Farming purposes. 1040ez forms   As an owner, tenant, or operator, you use fuel on a farm for farming purposes if you use it in any of the following ways. 1040ez forms To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. 1040ez forms To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. 1040ez forms To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. 1040ez forms To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. 1040ez forms For this use to qualify, you must have produced more than half the commodity so treated during the tax year. 1040ez forms Commodity means a single raw product. 1040ez forms For example, apples and peaches are two separate commodities. 1040ez forms To plant, cultivate, care for, or cut trees or to prepare (other than sawing logs into lumber, chipping, or other milling) trees for market, but only if the planting, etc. 1040ez forms , is incidental to your farming operations. 1040ez forms Your tree operations will be incidental only if they are minor in nature when compared to the total farming operations. 1040ez forms   If any other person, such as a neighbor or custom operator, performs a service for you on your farm for any of the purposes listed in (1) or (2), you are considered to be the ultimate purchaser that used the fuel on a farm for farming purposes. 1040ez forms However, see Custom application of fertilizer and pesticide, next. 1040ez forms   If doubt exists whether the owner, the tenant, or the operator of the farm bought the fuel, determine who bore the cost of the fuel. 1040ez forms For example, if the owner of a farm and the tenant equally share the cost of gasoline that is used on a farm for farming purposes, each can claim a credit for the tax on one-half the fuel used. 1040ez forms Custom application of fertilizer and pesticide. 1040ez forms   Fuel used on a farm for farming purposes includes fuel used in the application of fertilizer, pesticides, or other substances, including aerial applications. 1040ez forms Generally, the applicator is treated as having used the fuel on a farm for farming purposes. 1040ez forms For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. 1040ez forms For kerosene used in aviation, the ultimate purchaser may make the claim or waive their right to make the claim to the registered ultimate vendor. 1040ez forms Fuel used between airfield and farm. 1040ez forms   Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as a farming purpose. 1040ez forms Fuel not used for farming. 1040ez forms   Fuel is not used on a farm for farming purposes if it is used in any of the following ways. 1040ez forms Off the farm, such as on the highway or in noncommercial aviation, other than fuel used between the airfield and farm described above, even if the fuel is used in transporting livestock, feed, crops, or equipment. 1040ez forms For personal use, such as mowing the lawn. 1040ez forms In processing, packaging, freezing, or canning operations. 1040ez forms In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. 1040ez forms Off-highway business use (No. 1040ez forms 2). 1040ez forms   Off-highway business use means fuel used in a trade or business or in an income-producing activity other than as a fuel in a highway vehicle registered or required to be registered for use on public highways. 1040ez forms The terms “highway vehicle,” “public highway,” and “registered” are defined below. 1040ez forms Do not consider any use in a boat as an off-highway business use. 1040ez forms   Off-highway business use includes fuels used in any of the following ways. 1040ez forms In stationary machines such as generators, compressors, power saws, and similar equipment. 1040ez forms For cleaning purposes. 1040ez forms In forklift trucks, bulldozers, and earthmovers. 1040ez forms   Generally, this use does not include nonbusiness use of fuel, such as use by minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. 1040ez forms Example. 1040ez forms Caroline owns a landscaping business. 1040ez forms She uses power lawn mowers and chain saws in her business. 1040ez forms The gasoline used in the power lawn mowers and chain saws qualifies as fuel used in an off-highway business use. 1040ez forms The gasoline used in her personal lawn mower at home does not qualify. 1040ez forms Highway vehicle. 1040ez forms   A highway vehicle is any self-propelled vehicle designed to carry a load over public highways, whether or not it is also designed to perform other functions. 1040ez forms Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. 1040ez forms A vehicle is a highway vehicle even though the vehicle's design allows it to perform a highway transportation function for only one of the following. 1040ez forms A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). 1040ez forms A special kind of cargo, goods, supplies, or materials. 1040ez forms Some off-highway task unrelated to highway transportation, except as discussed next. 1040ez forms Vehicles not considered highway vehicles. 1040ez forms   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the credit or refund of fuel taxes. 1040ez forms Specially designed mobile machinery for nontransportation functions. 1040ez forms A self-propelled vehicle is not a highway vehicle if all the following apply. 1040ez forms The chassis has permanently mounted to it machinery or equipment used to perform certain operations (construction, manufacturing, drilling, mining, timbering, processing, farming, or similar operations) if the operation of the machinery or equipment is unrelated to transportation on or off the public highways. 1040ez forms The chassis has been specially designed to serve only as a mobile carriage and mount (and power source, if applicable) for the machinery or equipment, whether or not the machinery or equipment is in operation. 1040ez forms The chassis could not, because of its special design and without substantial structural modification, be used as part of a vehicle designed to carry any other load. 1040ez forms The vehicle must have traveled less than 7,500 miles on public highways during the taxable year. 1040ez forms Vehicles specially designed for off-highway transportation. 1040ez forms A vehicle is not treated as a highway vehicle if the vehicle is specially designed for the primary function of transporting a particular type of load other than over the public highway and because of this special design, the vehicle's capability to transport a load over a public highway is substantially limited or impaired. 1040ez forms To make this determination, you can take into account the vehicle's size, whether the vehicle is subject to licensing, safety, or other requirements, and whether the vehicle can transport a load at a sustained speed of at least 25 miles per hour. 1040ez forms It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. 1040ez forms Nontransportation trailers and semitrailers. 1040ez forms A trailer or semi-trailer is not treated as a highway vehicle if it is specially designed to function only as an enclosed stationary shelter for carrying on a nontransportation function at an off-highway site. 1040ez forms For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. 1040ez forms Public highway. 1040ez forms   A public highway includes any road in the United States that is not a private roadway. 1040ez forms This includes federal, state, county, and city roads and streets. 1040ez forms Registered. 1040ez forms   A vehicle is considered registered when it is registered or required to be registered for highway use under the law of any state, the District of Columbia, or any foreign country in which it is operated or situated. 1040ez forms Any highway vehicle operated under a dealer's tag, license, or permit is considered registered. 1040ez forms A highway vehicle is not considered registered solely because a special permit allows the vehicle to be operated at particular times and under specified conditions. 1040ez forms Dual use of propulsion motor. 1040ez forms   Off-highway business use does not include any fuel used in the propulsion motor of a registered highway vehicle even though that motor also operates special equipment by means of a power take-off or power transfer. 1040ez forms It does not matter if the special equipment is mounted on the vehicle. 1040ez forms Example. 1040ez forms The motor of a registered concrete-mixer truck operates both the engine and the mixing unit by means of a power take-off. 1040ez forms The fuel used in the motor to run the mixer is not off-highway business use. 1040ez forms Use in separate motor. 1040ez forms   Off-highway business use includes fuel used in a separate motor to operate special equipment, such as a refrigeration unit, pump, generator, or mixing unit. 1040ez forms If you draw fuel from the same tank that supplies fuel to the propulsion motor, you must figure the quantity used in the separate motor operating the special equipment. 1040ez forms You may make a reasonable estimate based on your operating experience and supported by your records. 1040ez forms   You can use devices that measure the miles the vehicle has traveled (such as hubometers) to figure the gallons of fuel used to propel the vehicle. 1040ez forms Add to this amount the fuel consumed while idling or warming up the motor before propelling the vehicle. 1040ez forms The difference between your total fuel used and the fuel used to propel the vehicle is the fuel used in the separate motor. 1040ez forms Example. 1040ez forms Hazel owns a refrigerated truck. 1040ez forms It has a separate motor for the refrigeration unit. 1040ez forms The same tank supplies both motors. 1040ez forms Using the truck's hubometer, Hazel figures that 90% of the fuel was used to propel the truck. 1040ez forms Therefore, 10% of the fuel is used in an off-highway business use. 1040ez forms Fuel lost or destroyed. 1040ez forms   You cannot treat fuel lost or destroyed through spillage, fire, or other casualty as fuel used in an off-highway business use. 1040ez forms Export (No. 1040ez forms 3). 1040ez forms   Export means fuel transported from the United States with the intention that the fuel remain in a foreign country or possession of the United States. 1040ez forms Fuel is not exported if it is in the fuel supply tank of a vehicle or aircraft. 1040ez forms In a boat engaged in commercial fishing (No. 1040ez forms 4). 1040ez forms   In a boat engaged in commercial fishing means fuel used in taking, catching, processing, or transporting fish, shellfish, or other aquatic life for commercial purposes, such as selling or processing the catch, on a specific trip basis. 1040ez forms They include boats used in both fresh and salt water fishing. 1040ez forms They do not include boats used for both sport fishing and commercial fishing on the same trip. 1040ez forms In certain intercity and local buses (No. 1040ez forms 5). 1040ez forms   In certain intercity and local buses means fuel used in a bus engaged in furnishing (for compensation) passenger land transportation available to the general public. 1040ez forms The bus must be engaged in one of the following activities. 1040ez forms Scheduled transportation along regular routes. 1040ez forms Nonscheduled operations if the seating capacity of the bus is at least 20 adults, not including the driver. 1040ez forms Vans and similar vehicles used for van-pooling or taxi service do not qualify. 1040ez forms Available to the general public. 1040ez forms   This means you offer service to more than a limited number of persons or organizations. 1040ez forms If a bus operator normally provides charter operations through travel agencies but has buses available for chartering by the general public, this service is available to the general public. 1040ez forms A bus does not qualify when its operator uses it to provide exclusive services to only one person, group, or organization. 1040ez forms Also, intercity bus transportation does not include transporting students and employees of schools or intercity transportation in a qualified local bus. 1040ez forms In a qualified local bus (No. 1040ez forms 6). 1040ez forms   In a qualified local bus means fuel used in a bus meeting all the following requirements. 1040ez forms It is engaged in furnishing (for compensation) intracity passenger land transportation available to the general public. 1040ez forms It operates along scheduled, regular routes. 1040ez forms It has a seating capacity of at least 20 adults (excluding the driver). 1040ez forms It is under contract with (or is receiving more than a nominal subsidy from) any state or local government to furnish the transportation. 1040ez forms Intracity passenger land transportation. 1040ez forms   This is the land transportation of passengers between points located within the same metropolitan area. 1040ez forms It includes transportation along routes that cross state, city, or county boundaries if the routes remain within the metropolitan area. 1040ez forms Under contract. 1040ez forms   A bus is under contract with a state or local government only if the contract imposes a bona fide obligation on the bus operator to furnish the transportation. 1040ez forms More than a nominal subsidy. 1040ez forms   A subsidy is more than nominal if it is reasonably expected to exceed an amount equal to 3 cents multiplied by the number of gallons of fuel used in buses on subsidized routes. 1040ez forms A company that operates its buses along subsidized and unsubsidized intracity routes may consider its buses qualified local buses only when the buses are used on the subsidized intracity routes. 1040ez forms In a school bus (No. 1040ez forms 7). 1040ez forms   In a school bus means fuel used in a bus engaged in the transportation of students or employees of schools. 1040ez forms A school is an educational organization with a regular faculty and curriculum and a regularly enrolled body of students who attend the place where the educational activities occur. 1040ez forms For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. 1040ez forms 8). 1040ez forms   Diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel in the propulsion engine of a diesel-powered highway vehicle or diesel-powered train (not including off-highway business use) means undyed diesel fuel and undyed kerosene used: For home heating, lighting, and cooking; In boats; In stationary machines, such as generators and compressors; For cleaning purposes; or In minibikes and snowmobiles. 1040ez forms In foreign trade (No. 1040ez forms 9). 1040ez forms   In foreign trade means fuel used in civil aircraft employed in foreign trade or trade between the United States and any of its possessions. 1040ez forms The term trade includes the transportation of persons or property for hire and the making of the necessary preparations for such transportation. 1040ez forms In the case of aircraft registered in a foreign country, the country must allow reciprocal benefits for aircraft registered in the United States. 1040ez forms Certain helicopter and fixed-wing aircraft uses (No. 1040ez forms 10). 1040ez forms   Includes: Certain helicopter uses. 1040ez forms   Certain helicopter uses means fuel used by a helicopter for any of the following purposes. 1040ez forms Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. 1040ez forms Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). 1040ez forms Providing emergency medical transportation. 1040ez forms   During a use described in items (1) and (2), the helicopter must not take off from, or land at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise use services provided pursuant to section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code. 1040ez forms For item (1), treat each flight segment as a separate flight. 1040ez forms Fixed-wing aircraft uses. 1040ez forms   Fixed-wing aircraft uses means fuel used by a fixed-wing aircraft for any of the following purposes. 1040ez forms Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). 1040ez forms Providing emergency medical transportation. 1040ez forms The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. 1040ez forms During a use described in item (1), the aircraft must not take off from, or land at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise use services provided pursuant to section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code. 1040ez forms Exclusive use by a qualified blood collector organization (No. 1040ez forms 11). 1040ez forms   Exclusive use by a qualified blood collector organization means fuel used by the qualified blood collector organization for its exclusive use in the collection, storage, or transportation of blood. 1040ez forms Qualified blood collector organization. 1040ez forms   A qualified blood collector organization is one that is: Described in section 501(c)(3) and exempt from tax under section 501(a), Primarily engaged in the activity of collecting human blood, Registered by the IRS, and Registered by the Food and Drug Administration to collect blood. 1040ez forms In a highway vehicle owned by the United States that is not used on a highway (No. 1040ez forms 12). 1040ez forms   In a highway vehicle owned by the United States that is not used on a highway means fuel used in a vehicle that was not used on public highways during the period covered by the claim. 1040ez forms This use applies whether or not the vehicle is registered or required to be registered for highway use. 1040ez forms Exclusive use by a nonprofit educational organization (No. 1040ez forms 13). 1040ez forms   Exclusive use by a nonprofit educational organization means fuel used by an organization exempt from income tax under section 501(a) that meets both of the following requirements. 1040ez forms It has a regular faculty and curriculum. 1040ez forms It has a regularly enrolled body of students who attend the place where the instruction normally occurs. 1040ez forms   A nonprofit educational organization also includes a school operated by a church or other organization described in section 501(c)(3) if the school meets the above requirements. 1040ez forms Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. 1040ez forms 14). 1040ez forms   Exclusive use by a state, political subdivision of a state, or the District of Columbia means fuel purchased by the state or local government for its exclusive use. 1040ez forms A state or local government is any state, any political subdivision thereof, or the District of Columbia. 1040ez forms An Indian tribal government is treated as a state only if the fuel is used in an activity that involves the exercise of an essential tribal government function. 1040ez forms Gasoline, diesel fuel, and kerosene used by the American Red Cross is considered to be the use of these fuels by a state. 1040ez forms In an aircraft or vehicle owned by an aircraft museum (No. 1040ez forms 15). 1040ez forms   In an aircraft or vehicle owned by an aircraft museum means fuel used in an aircraft or vehicle that is owned by an organization that meets all the following requirements. 1040ez forms It is exempt from income tax as an organization described in section 501(c)(3). 1040ez forms It is operated as a museum under a state (or District of Columbia) charter. 1040ez forms It is operated exclusively for acquiring, exhibiting, and caring for aircraft of the type used for combat or transport in  World War II. 1040ez forms   The aircraft or vehicle (such as a ground servicing vehicle for aircraft) must be used exclusively for the purposes described in item (3). 1040ez forms In military aircraft (No. 1040ez forms 16). 1040ez forms   In a military aircraft means fuel used in an aircraft owned by the United States or any foreign nation and constituting a part of its armed forces. 1040ez forms In commercial aviation (other than foreign trade). 1040ez forms   See Commercial aviation, earlier, for the definition. 1040ez forms Use in a train. 1040ez forms   Use in a train means fuel used in the propulsion engine of equipment or machinery that rides on rails. 1040ez forms This includes use in a locomotive, work train, switching engine, and track maintenance machine. 1040ez forms Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit For alternative fuel mixtures produced after December 31, 2011, see How to Claim the Credit below. 1040ez forms The section 6426 credit for biodiesel and alternative fuel consists of the biodiesel or renewable diesel mixture credit, alternative fuel credit, and alternative fuel mixture credit. 1040ez forms Biodiesel or renewable diesel mixture credit claimant. 1040ez forms   Claimant produced a biodiesel mixture by mixing biodiesel with diesel fuel. 1040ez forms Claimant produced a renewable diesel mixture by mixing renewable diesel with liquid fuel (other than renewable diesel). 1040ez forms   The person that produced and sold or used the mixture in their trade or business is the only person eligible to make this claim. 1040ez forms The credit is based on the gallons of biodiesel or renewable diesel in the mixture. 1040ez forms Renewable diesel does not include any fuel derived from coprocessing biomass (as defined in section 45K(c)(3)) with a feedstock that is not biomass. 1040ez forms Claim requirements. 1040ez forms   See the Instructions for Form 720 for the biodiesel or renewable diesel mixture claim requirements. 1040ez forms Alternative fuel credit claimant. 1040ez forms   For the alternative fuel credit, the registered alternative fueler who (1) sold an alternative fuel at retail delivered it into the fuel supply tank of a motor vehicle or motorboat, (2) sold an alternative fuel, delivered it in bulk taxable use in a motor vehicle or motorboat, and received required statement from the buyer, (3) used an alternative fuel (not sold at retail or in bulk as previously described) motor vehicle or motorboat, or (4) sold an alternative fuel used as a fuel in aviation is the only person eligible to make this claim. 1040ez forms Carbon capture requirement. 1040ez forms   A credit for Fischer-Tropsch process liquid fuel derived from coal (including peat) can be claimed only if the fuel is derived from coal produced at a gasification facility that separates and sequesters at least 75% of the facility's total carbon dioxide emissions. 1040ez forms Alternative fuel credit. 1040ez forms   The registered alternative fueler is the person eligible to make the claim. 1040ez forms An alternative fueler is the person liable for tax on alternative fuel under the rules for taxable events for Other Fuels (discussed in chapter 1) or would be liable but for an exemption for nontaxable uses. 1040ez forms An alternative fueler includes a person who sells for use or uses an alternative fuel in aviation. 1040ez forms Alternative fuel mixture credit claimant. 1040ez forms   For the alternative fuel mixture credit, the registered alternative fueler that produced and sold or used the mixture as a fuel in their trade or business is the only person eligible to make this claim. 1040ez forms The credit is based on the gallons of alternative fuel in the mixture. 1040ez forms An alternative fuel mixture is a mixture of alternative fuel and section 4081 taxable fuel (gasoline, diesel fuel, or kerosene). 1040ez forms Registration. 1040ez forms   You must be registered by the IRS to be eligible to claim the section 6426 fuel credit. 1040ez forms See Registration Requirements in chapter 1. 1040ez forms Credits for fuel provide incentive for United States production. 1040ez forms   The section 6426 fuel credit may not be claimed for alternative fuel that is produced outside the United States for use as a fuel outside the United States. 1040ez forms The United States includes any possession of the United States. 1040ez forms Credit for fuels derived from paper or pulp production. 1040ez forms   Credit for alternative fuels and alternative fuel mixtures for any fuel derived from the production of paper or pulp are not available for fuel sold or used on or after December 31, 2009. 1040ez forms How to Claim the Credit Any biodiesel or renewable diesel mixture credit must first be claimed on Schedule C to reduce your taxable fuel liability reported on Form 720. 1040ez forms Any excess credit may be claimed on Schedule C (Form 720), Schedule 3 (Form 8849), Form 4136, or Form 8864, Biodiesel and Renewable Diesel Fuels Credit. 1040ez forms See Notice 2005-4 and the Instructions for Form 720 for more information. 1040ez forms Also see Notice 2013-26 on page 984 of I. 1040ez forms R. 1040ez forms B. 1040ez forms 2013-18 at www. 1040ez forms irs. 1040ez forms gov/pub/irs-irbs/irb13-18. 1040ez forms pdf; and see chapter 2, later. 1040ez forms Coordination with income tax credit. 1040ez forms   Only one credit may be taken for any amount of biodiesel or renewable diesel. 1040ez forms If any amount is claimed (or will be claimed) for any amount of biodiesel or renewable diesel on Form 720, Form 8849, or Form 4136, then a claim cannot be made on Form 8864 for that amount of biodiesel or renewable diesel. 1040ez forms   Any alternative fuel credit must first be claimed on Schedule C (Form 720) to reduce your section 4041 taxable fuel liability for alternative fuel and CNG reported on Form 720. 1040ez forms Any excess credit may claimed on Schedule C (Form 720), Schedule 3 (Form 8849), or Form 4136. 1040ez forms   For alternative fuel mixtures produced after December 31, 2011, the alternative fuel mixture credit can be claimed on Schedule C (Form 720), not on Form 4136 or Schedule 3 (Form 8849), and only to the extent of your section 4081 taxable fuel liability for gasoline, diesel fuel and kerosene reported on Form 720. 1040ez forms   Calculate the limitation for alternative fuel mixtures separately and enter on Schedule C (Form 720), line 14, only the gallons of mixtures that do not exceed your section 4081 taxable fuel liability. 1040ez forms Filing Claims This section tells you how to make a claim for a credit or refund of excise taxes on fuels. 1040ez forms This section also covers recordkeeping requirements and when to include the credit or refund in your income. 1040ez forms Generally, you will provide all the information needed to claim a credit or refund when you properly complete Form 8849, Form 4136, Schedule C (Form 720), Form 6478, or Form 8864. 1040ez forms In some cases, you will have to attach additional information. 1040ez forms You need to keep records that support your claim for a credit or refund. 1040ez forms Keep at your principal place of business all records needed to enable the IRS to verify that you are the person entitled to claim a credit or refund and the amount you claimed. 1040ez forms Ultimate purchaser. 1040ez forms   Ultimate purchasers may make claims for the nontaxable use of fuels on Form 4136, Schedule 1 (Form 8849), and Schedule C (Form 720) if reporting excise tax liability on that return. 1040ez forms If you are an ultimate purchaser, you must keep the following records. 1040ez forms The number of gallons purchased and used during the period covered by your claim. 1040ez forms The dates of the purchases. 1040ez forms The names and addresses of suppliers and amounts purchased from each in the period covered by your claim. 1040ez forms The nontaxable use for which you used the fuel. 1040ez forms The number of gallons used for each nontaxable use. 1040ez forms It is important that your records show separately the number of gallons used for each nontaxable use that qualifies as a claim. 1040ez forms If the fuel is exported, you must have proof of exportation. 1040ez forms   For more information about keeping records, see Publication 583, Starting a Business and Keeping Records, or chapter 1 of Publication 17, Your Federal Income Tax for Individuals. 1040ez forms Exceptions. 1040ez forms    Generally, the ultimate purchaser may not claim a credit or refund for undyed diesel fuel, undyed kerosene, or kerosene for use in aviation sold for the exclusive use of a state or local government. 1040ez forms However, see Claims by credit card issuers, later, for an exception. 1040ez forms The ultimate purchaser may not claim a credit or refund as follows. 1040ez forms The ultimate purchaser of gasoline or aviation gasoline used by a state or local government for its exclusive use or by a nonprofit educational organization for its exclusive use may waive its right to make a claim by providing a certificate that is signed under penalties of perjury by a person authorized to bind the ultimate purchaser and is in the same format as the Model Certificate M. 1040ez forms A new certificate is required each year or when any information in the current certificate expires. 1040ez forms The ultimate purchaser of kerosene for use in commercial aviation or noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia) may waive its right to make a claim by providing a waiver that is signed under penalties of perjury by a person authorized to bind the ultimate purchaser and is in the same format as the Model Waiver L. 1040ez forms A new waiver is required each year or when any information in the current waiver expires. 1040ez forms The ultimate purchaser of undyed diesel fuel or undyed kerosene used in certain intercity and local buses may waive its right to make a claim by providing a waiver that is signed under penalties of perjury by a person authorized to bind the ultimate purchaser and is in the same format as the Model Waiver N. 1040ez forms A new waiver is required each year or when any information in the current waiver expires. 1040ez forms The ultimate purchaser of kerosene for use in nonexempt, noncommercial aviation must provide a certificate that is signed under penalties of perjury by a person authorized to bind the ultimate purchaser and is in the same format as the Model Certificate Q. 1040ez forms A new certificate is required each year or when any information in the current certificate expires. 1040ez forms Registered ultimate vendor. 1040ez forms   Registered ultimate vendors may make claims for certain sales of fuels on Form 4136, Schedule 2 (Form 8849), and Schedule C (Form 720) if reporting excise tax liability on that return. 1040ez forms If you are a registered ultimate vendor, you must keep certain information pertaining to the sale of the fuel. 1040ez forms   To make a claim, you must have sold the fuel at a tax-excluded price, repaid the tax to the buyer, or obtained the buyer's written consent to the allowance of the claim. 1040ez forms You are required to have a valid certificate or waiver in your possession in order to make the claim. 1040ez forms   In addition, you must have a registration number that has not been revoked or suspended. 1040ez forms See Form 637. 1040ez forms State use. 1040ez forms   To make a claim as an ultimate vendor (state), you must have a UV registration number and the fuel cannot be purchased with a credit card as explained below. 1040ez forms If you sell undyed diesel fuel, undyed kerosene, or kerosene for use in aviation for use by a state or local government, you must keep the following information. 1040ez forms The name and taxpayer identification number of each person (government unit) that bought the fuel. 1040ez forms The number of gallons sold to each person. 1040ez forms An unexpired certificate from the buyer. 1040ez forms See Model Certificate P in the Appendix. 1040ez forms The certificate expires on the earlier of 1 year after the date of the certificate or the date a new certificate is given to the registered ultimate vendor. 1040ez forms Nonprofit educational organization and state use. 1040ez forms   To make a claim as an ultimate vendor (nonprofit educational organization or state), you must have a UV registration number and the fuel cannot be purchased with a credit card as explained later. 1040ez forms If you sell gasoline or aviation gasoline to a nonprofit educational organization for its exclusive use or to a state or local government for its exclusive use, you must keep the following information. 1040ez forms The name and taxpayer identification number of each person (nonprofit educational organization or government unit) that bought the fuel. 1040ez forms The number of gallons sold to each person. 1040ez forms An unexpired certificate from the buyer. 1040ez forms See Model Certificate M in the Appendix. 1040ez forms  The certificate expires on the earlier of 1 year after the date of the certificate or the date a new certificate is given to the registered ultimate vendor. 1040ez forms Blocked pump. 1040ez forms   To make a claim as an ultimate vendor (blocked pump), you must have a UP registration number. 1040ez forms If you sell undyed kerosene (other than kerosene for use in aviation) from a pump that qualifies as a blocked pump because it is locked by you after each sale and is unlocked by you at the request of the buyer, you must keep the following information for each sale of more than 5 gallons. 1040ez forms The date of each sale. 1040ez forms The name and address of the buyer. 1040ez forms The number of gallons sold to that buyer. 1040ez forms Certain intercity and local bus use. 1040ez forms   To make a claim as an ultimate vendor of undyed diesel fuel or undyed kerosene used in certain intercity and local buses, you must have a UB registration number. 1040ez forms You must keep the following information. 1040ez forms The date of each sale. 1040ez forms The name and address of the buyer. 1040ez forms The number of gallons sold to the buyer. 1040ez forms A copy of the waiver signed by the buyer at the time the credit or payment is claimed. 1040ez forms See Model Waiver N in the Appendix. 1040ez forms Kerosene for use in commercial aviation or noncommercial aviation. 1040ez forms   To make a claim as an ultimate vendor of kerosene for use in commercial aviation (other than foreign trade) or noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia), you must have a UA registration number. 1040ez forms See Kerosene for use in aviation, earlier, for a list of nontaxable uses. 1040ez forms You must keep the following information. 1040ez forms The date of each sale. 1040ez forms The name and address of the buyer. 1040ez forms The number of gallons sold to the buyer. 1040ez forms A copy of the waiver signed by the buyer at the time the credit or payment is claimed. 1040ez forms See Model Waiver L in the Appendix. 1040ez forms Kerosene for use in nonexempt, noncommercial aviation. 1040ez forms   To make a claim as an ultimate vendor of kerosene for use in nonexempt, noncommercial aviation, you must have a UA registration number. 1040ez forms You must keep the following information. 1040ez forms The date of each sale. 1040ez forms The name and address of the buyer. 1040ez forms The number of gallons sold to the buyer. 1040ez forms A copy of the certificate signed by the buyer at the time the credit or payment is claimed. 1040ez forms See Model Certificate Q in the Appendix. 1040ez forms Claims by credit card issuers. 1040ez forms   For sales of gasoline, aviation gasoline, diesel fuel, kerosene, or kerosene for use in aviation that are purchased by an exempt user with the use of a credit card, the registered credit card issuer is the only person who can make the claim. 1040ez forms An exempt user for this purpose is: For gasoline or aviation gasoline, a state or local government (including essential government use by an Indian tribal government) or a nonprofit educational organization; or For diesel fuel, kerosene, or kerosene for use in aviation, a state or local government (including essential government use by an Indian tribal government). 1040ez forms   If gasoline is purchased without the use of a credit card, then the registered ultimate vendor of the gasoline may make the claim for refund or credit. 1040ez forms However, if the gasoline is purchased with a credit card issued to a state, but the credit card issuer is not registered by the IRS or does not meet the conditions described, the credit card issuer must collect the tax and the state may make the claim. 1040ez forms   If diesel fuel, kerosene, or kerosene for use in aviation is purchased without the use of a credit card, the registered ultimate vendor may make the claim for refund or credit. 1040ez forms A state is not allowed to make a claim for these fuels. 1040ez forms However, if the diesel fuel or kerosene is purchased with a credit card issued to a state, but the credit card issuer is not registered by the IRS or does not meet the conditions described, the credit card issuer must collect the tax and the state may make the claim. 1040ez forms   The claim from the credit card issuer must contain the following information as it applies to the fuel covered in the claim. 1040ez forms The total number of gallons. 1040ez forms Its registration number. 1040ez forms A statement that it has not collected the amount of tax from the ultimate purchaser or has obtained the written consent of the ultimate purchaser to make the claim. 1040ez forms A statement that it has repaid or agreed to repay the amount of tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to make the claim, or has otherwise made arrangements which directly or indirectly provide the ultimate vendor with reimbursement of the tax. 1040ez forms Has in its possession an unexpired certificate similar to Model Certificate R in the Appendix and has no reason to believe any of the information in the certificate is false. 1040ez forms Taxpayer identification number. 1040ez forms   To file a claim, you must have a taxpayer identification number. 1040ez forms Your taxpayer identification number can be an: Employer identification number (EIN), Social security number (SSN), or Individual taxpayer identification number (ITIN), if you are an alien individual and do not have and are not eligible to get an SSN. 1040ez forms   If you normally file only a U. 1040ez forms S. 1040ez forms individual income tax return (such as Form 1040 or 1040NR), use your SSN or ITIN. 1040ez forms You get an SSN by filing Form SS-5, Application for a Social Security Card, with the Social Security Administration. 1040ez forms To get an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. 1040ez forms   If you operate a business, use your EIN. 1040ez forms If you do not have an EIN, you may apply for one online. 1040ez forms Go to the IRS website at irs. 1040ez forms gov/businesses/small and click on the “Employer ID Numbers (EINs)” link. 1040ez forms You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. 1040ez forms Claiming A Refund Generally, you may claim a refund of excise taxes on Form 8849. 1040ez forms Complete and attach to Form 8849 the appropriate Form 8849 schedules. 1040ez forms The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. 1040ez forms If you file Form 720, you can use the Schedule C (Form 720) for your refund claims for the quarter. 1040ez forms See the Instructions for Form 720. 1040ez forms Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Schedule C (Form 720) or Form 4136. 1040ez forms The alternative fuel mixture credit must be claimed on Schedule C (Form 720) against your section 4081 taxable fuel liability for gasoline, diesel, and kerosene and any excess is not allowed. 1040ez forms The alternative fuel credit must first be claimed on Schedule C (Form 720) against your section 4041 taxable fuel liability for alternative fuel and CNG. 1040ez forms To the extent the alternative fuel credit exceeds this taxable fuel liability, a payment is allowed and may be claimed as a credit on Schedule C (Form 720), or as an income tax credit on Forms 4136, 6478, or 8864, as applicable. 1040ez forms Only one claim may be made for any particular amount of alternative fuel. 1040ez forms Claiming a Credit on Form 4136 For alternative fuel mixtures produced after December 31, 2011, the alternative fuel mixture credit cannot be claimed on Form 4136. 1040ez forms See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2, earlier. 1040ez forms A credit may be claimed for certain uses and sales of fuels on Form 4136 when you file your income tax return at the end of the year. 1040ez forms If you meet certain requirements (discussed earlier), you may be able to make a claim during the year. 1040ez forms Credit only. 1040ez forms   You can claim the following taxes only as a credit on Form 4136. 1040ez forms Tax on fuels used for nontaxable uses if the total for your tax year is less than $750. 1040ez forms Tax on fuel you did not include in any claim for refund previously filed for any quarter of your tax year. 1040ez forms Tax on fuel you used in mobile machinery (off-highway business use) that traveled less than 7,500 miles on public highways. 1040ez forms Do not claim a credit for any amount for which you have filed a refund claim on Form 8849 or credit on Schedule C (Form 720). 1040ez forms When to file. 1040ez forms   You can claim a fuel tax credit on your income tax return for the year you used the fuel (or sold the fuel in the case of a registered ultimate vendor claim). 1040ez forms You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. 1040ez forms Generally, you must file an amended return by the later of 3 years from the date you filed your original return or within 2 years from the date you paid the income tax. 1040ez forms How to claim a credit. 1040ez forms   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, or farmers' cooperative association. 1040ez forms Individuals. 1040ez forms   You claim the credit on the “Credits from” line of Form 1040. 1040ez forms Also check box b on that line. 1040ez forms If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. 1040ez forms Partnerships. 1040ez forms   Partnerships (other than electing large partnerships) claim the credit by including a statement on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. 1040ez forms , showing each partner's share of the number of gallons of each fuel sold or used for a non
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Understanding Your CP102 Notice

We made changes to your return because we believe there’s a miscalculation. You owe money on your taxes as a result of these changes.


What you need to do

  • Read your notice carefully—it will explain why you owe.
  • Compare the figures on the notice with your tax return.
  • Pay the amount owed by the date on the notice’s payment coupon.
  • Make payment arrangements if you can’t pay the full amount you owe.
  • Contact us within 60 days of the date of your notice if you disagree with the change(s) we made.
  • If you agree with our change(s), correct the copy of your tax return that you kept for your records.

You may want to...


  • Answers to common questions

    How can I find out what caused my tax return to change?
    Please contact us at the number listed on your notice for specific information about your tax return.

    What should I do if I disagree with the changes you made?
    If you disagree, contact us at the toll free number listed on the top right corner of your notice. If you contact us in writing within 60 days of the date of this notice, we’ll reverse the change we made to your account. However, if you’re unable to provide us additional information that justifies the reversal and we believe the reversal is in error, we’ll forward your case for audit. This step gives you formal appeal rights, including the right to appeal our decision in court before you have to pay the additional tax. After we forward your case, the audit staff will contact you within five to six weeks to fully explain the audit process and your rights. If you don’t contact us within the 60-day period, you’ll lose your right to appeal our decision before payment of tax. If you don’t contact us within 60 days, the change won’t be reversed and you must pay the additional tax. You may then file a claim for refund. You must submit the claim within three years of the date you filed the tax return, or within two years of the date of your last payment for this tax.

    What happens if I can’t pay the full amount I owe?
    You can arrange to make a payment plan with us if you can’t pay the full amount you owe.

    Am I charged interest on the money I owe?
    Not if you pay the full amount you owe by the date on the payment coupon. However interest accrues on the unpaid balance after that date.

    Will I receive a penalty if I can’t pay the full amount?
    Yes, you will receive a late payment penalty. You can contact us at the number given on your notice if you’re unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty.


    Tips for next year

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

Page Last Reviewed or Updated: 24-Mar-2014

How to get help

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

The 1040ez Forms

1040ez forms Index A Abortion, Abortion Acupuncture, Acupuncture Adopted child's medical expenses, Adopted child. 1040ez forms AGI limitation, Introduction, Community property states. 1040ez forms Alcoholism, Alcoholism Ambulances, Ambulance Archer MSAs Health coverage tax credit, How To Take the Credit Medical expenses paid for decedent from, Decedent Artificial limbs, Artificial Limb Artificial teeth, Artificial Teeth Aspirin, Nonprescription Drugs and Medicines Assistance (see Tax help) Assisted living homes, Nursing Home Athletic club dues, Health Club Dues Automobiles (see Cars) B Baby sitting, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Bandages, Bandages Basis Medical equipment or property (Worksheet D), Worksheet D. 1040ez forms Adjusted Basis of Medical Equipment or Property Sold Birth control pills, Birth Control Pills Body scan, Body Scan Braille books and magazines, Braille Books and Magazines Breast pumps and supplies, Breast Pumps and Supplies Breast reconstruction surgery, Breast Reconstruction Surgery C Calculation of deduction, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Capital expenses, Capital Expenses Improvements to rented property, Improvements to property rented by a person with a disability. 1040ez forms Operation and upkeep, Operation and upkeep. 1040ez forms Worksheet A, Capital expense worksheet. 1040ez forms Cars, Car Out-of-pocket expenses, Car expenses. 1040ez forms Standard medical mileage rates, Car expenses. 1040ez forms Child care, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Children's medical expenses Adopted child, Adopted child. 1040ez forms Dependents, Dependent Chiropractor, Chiropractor Christian Scientist practitioner, Christian Science Practitioner Chronically ill persons, Chronically ill individual. 1040ez forms COBRA assistance Recapture of COBRA premium assistance, Worksheet F. 1040ez forms Recapture of COBRA Premium Assistance for Higher Income Taxpayers COBRA premium assistance, COBRA Premium Assistance Community property states, Community property states. 1040ez forms Computer banks to track medical information, Medical Information Plan Contact lenses, Contact Lenses Controlled substances, Controlled Substances Cosmetic surgery, Cosmetic Surgery Credit (see Health coverage tax credit) Crutches, Crutches D Dancing lessons, Dancing Lessons Decedent's medical expenses, Decedent, What if you pay medical expenses of a deceased spouse or dependent? Deductible amount, How Much of the Expenses Can You Deduct? Deductible expenses, Whose Medical Expenses Can You Include?, X-ray Definition of medical expenses Doctor, What Are Medical Expenses? Physician, What Are Medical Expenses? Dental treatment, Dental Treatment Artificial teeth, Artificial Teeth Teeth whitening, Teeth Whitening Dentures, Artificial Teeth Dependent's medical expenses Adopted child, Adopted child. 1040ez forms Multiple support agreement, Support claimed under a multiple support agreement. 1040ez forms Qualifying child, Dependent Qualifying relative, Dependent Dependents Disabled dependent care, Disabled Dependent Care Expenses, Dependents with disabilities. 1040ez forms Diagnostic devices, Diagnostic Devices Diaper services, Diaper Service Disabilities, persons with Dependent care expenses, Disabled Dependent Care Expenses, Dependents with disabilities. 1040ez forms Improvements to rented property, Improvements to property rented by a person with a disability. 1040ez forms Special education, Special Education Divorced taxpayers Medical expenses of child, Child of divorced or separated parents. 1040ez forms Drug addiction, Drug Addiction Drugs (see Medicines) Dues Health club, Health Club Dues E Education, special, Special Education Electrolysis, Cosmetic Surgery Employer-sponsored health insurance plans, Employer-Sponsored Health Insurance Plan Employment taxes, Employment taxes. 1040ez forms Excluded expenses Insurance premiums, Insurance Premiums You Cannot Include Eye surgery, Eye Surgery Eyeglasses, Eyeglasses F Fertility enhancement Eggs, temporary storage of, Fertility Enhancement Fertility, Fertility Enhancement In vitro fertilization, Fertility Enhancement Figuring the deduction, How Do You Figure and Report the Deduction on Your Tax Return? Final return for decedent Medical expenses paid, Decedent Flexible spending account, Flexible Spending Account Food (see Weight-loss programs) Form 1040 Health coverage tax credit, How To Take the Credit Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 1040, Schedule A Impairment-related work expenses, Where to report. 1040ez forms Medical and dental expenses, Introduction, What Tax Form Do You Use? Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 1040, Schedule C Impairment-related work expenses, Where to report. 1040ez forms Form 1040, Schedule C-EZ Impairment-related work expenses, Where to report. 1040ez forms Form 1040, Schedule E Impairment-related work expenses, Where to report. 1040ez forms Form 1040, Schedule F Impairment-related work expenses, Where to report. 1040ez forms Form 1040NR Health coverage tax credit, How To Take the Credit Form 1040X Amended return, What Expenses Can You Include This Year? Deceased taxpayer, What if the decedent's return had been filed and the medical expenses were not included? Form 1099-H Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 2106 Impairment-related work expenses, Where to report. 1040ez forms Form 2106-EZ Impairment-related work expenses, Where to report. 1040ez forms Form 2555 Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 2555-EZ Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 8453 Health coverage tax credit, How To Take the Credit Form 8885 Health coverage tax credit, How To Take the Credit Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Founder's fee (see Lifetime care, advance payments) Free tax services, Free help with your tax return. 1040ez forms Funeral expenses, Funeral Expenses Future medical care, Payments for future medical care. 1040ez forms , Future Medical Care G Glasses, Eyeglasses Guide dog or other animal, Guide Dog or Other Service Animal H Hair Removal, Cosmetic Surgery Transplants, Cosmetic Surgery Wigs, Wig Health club dues, Health Club Dues Health coverage tax credit, Health Coverage Tax Credit Advanced payments, Monthly HCTC Alternative TAA recipient, Health Coverage Tax Credit Archer MSAs, How To Take the Credit Both spouses eligible, Qualifying Family Member Children of divorced parents, Health Coverage Tax Credit, Qualifying Family Member Eligible coverage month, Eligible Coverage Month Insurance that covers other individuals, Insurance that covers other individuals. 1040ez forms Legally separated, Legally separated. 1040ez forms Married persons filing separate returns, Qualifying Family Member Monthly HCTC, Monthly HCTC Nonqualified health insurance, Nonqualified Health Insurance Other specified coverage Benefits from the Veterans Administration, Other Specified Coverage Pension Benefit Guaranty Corporation (PBGC) recipient, Health Coverage Tax Credit Qualified health insurance, Qualified Health Insurance Qualifying family member, Qualifying Family Member Reimbursement credit, Monthly HCTC Reporting, How To Take the Credit State-qualified health insurance, State-qualified health insurance. 1040ez forms TAA recipient, Health Coverage Tax Credit Yearly HCTC, Yearly HCTC Health Coverage Tax Credit Alternative TAA recipient, Who Can Take This Credit? PBGC pension payee, Who Can Take This Credit? TAA recipient, Who Can Take This Credit? Health institutes, Health Institute Health insurance Credit (see Health coverage tax credit) Employer-sponsored plan, Employer-Sponsored Health Insurance Plan Premiums Deductible, Insurance Premiums Nondeductible, Insurance Premiums You Cannot Include Paid by employer, Premiums paid by your employer. 1040ez forms Paid by employer and you, Premiums paid by you and your employer. 1040ez forms Paid by you, Premiums paid by you. 1040ez forms Prepaid, Prepaid Insurance Premiums Unused sick leave used to pay, Unused Sick Leave Used To Pay Premiums Reimbursements (see Reimbursements) Self-employed persons, Health Insurance Costs for Self-Employed Persons Health maintenance organizations (HMOs), Health Maintenance Organization (HMO) Health reimbursement arrangements (HRAs), Health reimbursement arrangement (HRA). 1040ez forms Health savings accounts (HSAs) Payments from, Health Savings Accounts Hearing aids, Hearing Aids Hearing-impaired persons Guide dog or other animal for, Guide Dog or Other Service Animal Help (see Tax help) HMOs (Health maintenance organizations), Health Maintenance Organization (HMO) Home care (see Nursing services) Home improvements (see Capital expenses:) Hospital services, Hospital Services Hotels, Lodging Household help, Household Help HRAs (Health reimbursement arrangements), Health reimbursement arrangement (HRA). 1040ez forms I Illegal operations and treatments, Illegal Operations and Treatments Illegal substances, Controlled Substances Impairment-related work expenses, Workers' compensation. 1040ez forms , Impairment-related expenses defined. 1040ez forms Reporting of, Where to report. 1040ez forms Insulin, Nonprescription Drugs and Medicines Insurance (see Health insurance) Intellectually and developmentally disabled persons Mentally retarded, Intellectually and Developmentally Disabled, Special Home for Special homes for, Intellectually and Developmentally Disabled, Special Home for L Laboratory fees, Laboratory Fees Lactation expenses (see Breast pumps and supplies) Laser eye surgery, Eye Surgery Lead-based paint removal, Lead-Based Paint Removal Learning disabilities, Special Education Legal fees, Legal Fees Lessons, dancing and swimming, Dancing Lessons Lifetime care Advance payments for, Lifetime Care—Advance Payments Lodging, Lodging, Trips (see also Trips) Long-term care, Long-Term Care Chronically ill individuals, Chronically ill individual. 1040ez forms Maintenance and personal care services, Maintenance and personal care services. 1040ez forms Qualified insurance contracts, Qualified Long-Term Care Insurance Contracts Qualified services, Qualified Long-Term Care Services M Maintenance and personal care services, Maintenance and personal care services. 1040ez forms Maternity clothes, Maternity Clothes Meals, Meals, Weight-Loss Program (see also Weight-loss programs) Medical conferences, Medical Conferences Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. 1040ez forms Adjusted Basis of Medical Equipment or Property Sold Medical expense records, What Tax Form Do You Use? Medical information plans, Medical Information Plan Medical savings accounts (MSAs), Medical Savings Account (MSA) Medicare Medicare A, deductible expense, Medicare A Medicare B, deductible expense, Medicare B Medicare D, deductible expense, Medicare D Medicines, Medicines Imported, Imported medicines and drugs. 1040ez forms , Medicines and Drugs From Other Countries Nonprescription drugs and medicines, Nonprescription Drugs and Medicines Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Support claimed under a multiple support agreement. 1040ez forms N Nondeductible expenses, What Expenses Are Not Includible?, Weight-Loss Program Nonprescription drugs and medicines, Nonprescription Drugs and Medicines Nursing homes, Nursing Home Nursing services, Nursing Services, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Chronically ill individuals, Chronically ill individual. 1040ez forms Nutritional supplements Natural medicines, Nutritional Supplements O Operations, Operations Cosmetic surgery, Cosmetic Surgery Eye surgery, Eye Surgery Illegal operations and treatments, Illegal Operations and Treatments Optometrist, Optometrist Optometrist services, Eyeglasses Organ donors, Transplants Osteopath, Osteopath Oxygen, Oxygen P Paint removal, for lead-based, Lead-Based Paint Removal Parking fees and tolls, Car expenses. 1040ez forms Personal injury damages, Damages for Personal Injuries Personal use items, Personal Use Items Photographs of missing children in IRS publications, Reminders Physical examination, Physical Examination Physical therapy, Therapy Plastic surgery, Cosmetic Surgery Pregnancy test kit, Pregnancy Test Kit Premiums (see Health insurance) Prepaid insurance premiums, Prepaid Insurance Premiums Prosthesis, Artificial Limb Psychiatric care, Psychiatric Care Psychoanalysis, Psychoanalysis Psychologists, Psychologist Publications (see Tax help) R Radial keratotomy, Eye Surgery Recordkeeping, What Tax Form Do You Use? Rehabilitation facilities, Nursing Home Reimbursements, How Do You Treat Reimbursements?, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Excess includible in income More than one policy (Worksheet C), More than one policy. 1040ez forms One policy (Worksheet B), Worksheet B. 1040ez forms Excess Reimbursement Includible in Income When You Have Only One Policy Excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Health Reimbursement Arrangement (HRA), Health reimbursement arrangement (HRA). 1040ez forms Insurance, Insurance Reimbursement, What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Medical expenses not deducted, What If You Receive Insurance Reimbursement in a Later Year? More than one policy, More than one policy. 1040ez forms Received in later year, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Rental property Improvements to, Improvements to property rented by a person with a disability. 1040ez forms Reporting Health coverage tax credit, How To Take the Credit Impairment-related work expenses, Where to report. 1040ez forms Medical and dental expenses, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Medical deduction (see Form 1040, Schedule A) Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons S Sale of medical equipment or property, Sale of Medical Equipment or Property Adjusted basis (Worksheet D), Worksheet D. 1040ez forms Adjusted Basis of Medical Equipment or Property Sold Schedules (see Form 1040) Seeing-eye dogs, Guide Dog or Other Service Animal Self-employed persons Health coverage tax credit, How To Take the Credit Health insurance costs, Health Insurance Costs for Self-Employed Persons Senior housing, Nursing Home Separate returns Community property states, Community property states. 1040ez forms Medical and dental expenses, Separate returns. 1040ez forms Separated taxpayers Health coverage tax credit, Legally separated. 1040ez forms Medical expenses of child, Child of divorced or separated parents. 1040ez forms Service animals, Guide Dog or Other Service Animal Sick leave Used to pay health insurance premiums, Unused Sick Leave Used To Pay Premiums Special education, Special Education Spouse's medical expenses, Spouse Deceased spouse, What if you pay medical expenses of a deceased spouse or dependent? Sterilization, Sterilization Stop-smoking programs, Stop-Smoking Programs Surgery (see Operations) Swimming lessons, Dancing Lessons T Tables and figures Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. 1040ez forms Adjusted Basis of Medical Equipment or Property Sold Reimbursements, excess includible in income More than one policy (Worksheet C), More than one policy. 1040ez forms One policy (Worksheet B), Worksheet B. 1040ez forms Excess Reimbursement Includible in Income When You Have Only One Policy Reimbursements, excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Tax help, How To Get Tax Help Teeth Artificial, Artificial Teeth Dental treatment, Dental Treatment Whitening, Teeth Whitening Telephone, Telephone Television, Television Therapy, Therapy Transplants, Transplants Travel and transportation expenses, Transportation Car expenses, Car expenses. 1040ez forms Includible expenses, You can include:, Transportation expenses you cannot include. 1040ez forms Parking fees and tolls, Car expenses. 1040ez forms Trips, Trips TTY/TDD information, How To Get Tax Help Tuition, Tuition V Vasectomy, Vasectomy Veterinary fees, Veterinary Fees Vision correction surgery, Eye Surgery Visually impaired persons Guide dog or other animal for, Guide Dog or Other Service Animal Vitamins or minerals, Nutritional Supplements Voluntary Employee's Beneficiary Association (VEBA) Qualified health insurance, Voluntary Employee's Beneficiary Association (VEBA) W Weight-loss programs, Weight-Loss Program, Weight-Loss Program What's new COBRA continuous coverage, What's New Health coverage tax credit, What's New Standard medical mileage rate, What's New Wheelchairs, Wheelchair Wigs, Wig Work expenses Disabled dependent care, Disabled Dependent Care Expenses Impairment-related, Impairment-Related Work Expenses Workers' compensation, Workers' compensation. 1040ez forms Worksheets Capital expenses (Worksheet A), Capital expense worksheet. 1040ez forms Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. 1040ez forms Adjusted Basis of Medical Equipment or Property Sold Reimbursements, excess includible in income More than one policy (Worksheet C), More than one policy. 1040ez forms One policy (Worksheet B), Worksheet B. 1040ez forms Excess Reimbursement Includible in Income When You Have Only One Policy X X-rays, X-ray Prev  Up     Home   More Online Publications