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1040x How To

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1040x How To

1040x how to 11. 1040x how to   Social Security and Equivalent Railroad Retirement Benefits Table of Contents Introduction Useful Items - You may want to see: Are Any of Your Benefits Taxable? How To Report Your BenefitsHow Much Is Taxable? Examples Deductions Related to Your BenefitsRepayments More Than Gross Benefits Introduction This chapter explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retirement benefits. 1040x how to It explains the following topics. 1040x how to How to figure whether your benefits are taxable. 1040x how to How to use the social security benefits worksheet (with examples). 1040x how to How to report your taxable benefits. 1040x how to How to treat repayments that are more than the benefits you received during the year. 1040x how to Social security benefits include monthly retirement, survivor, and disability benefits. 1040x how to They do not include supplemental security income (SSI) payments, which are not taxable. 1040x how to Equivalent tier 1 railroad retirement benefits are the part of tier 1 benefits that a railroad employee or beneficiary would have been entitled to receive under the social security system. 1040x how to They are commonly called the social security equivalent benefit (SSEB) portion of tier 1 benefits. 1040x how to If you received these benefits during 2013, you should have received a Form SSA-1099, Social Security Benefit Statement, or Form RRB-1099, Payments by the Railroad Retirement Board. 1040x how to These forms show the amounts received and repaid, and taxes withheld for the year. 1040x how to You may receive more than one of these forms for the same year. 1040x how to You should add the amounts shown on all the Forms SSA-1099 and Forms RRB-1099 you receive for the year to determine the total amounts received and repaid, and taxes withheld for that year. 1040x how to See the Appendix at the end of Publication 915 for more information. 1040x how to Note. 1040x how to When the term “benefits” is used in this chapter, it applies to both social security benefits and the SSEB portion of tier 1 railroad retirement benefits. 1040x how to What is not covered in this chapter. 1040x how to   This chapter does not cover the tax rules for the following railroad retirement benefits. 1040x how to Non-social security equivalent benefit (NSSEB) portion of tier 1 benefits. 1040x how to Tier 2 benefits. 1040x how to Vested dual benefits. 1040x how to Supplemental annuity benefits. 1040x how to For information on these benefits, see Publication 575, Pension and Annuity Income. 1040x how to   This chapter does not cover the tax rules for social security benefits reported on Form SSA-1042S, Social Security Benefit Statement, or Form RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board. 1040x how to For information about these benefits, see Publication 519, U. 1040x how to S. 1040x how to Tax Guide for Aliens, and Publication 915, Social Security and Equivalent Railroad Retirement Benefits. 1040x how to   This chapter also does not cover the tax rules for foreign social security benefits. 1040x how to These benefits are taxable as annuities, unless they are exempt from U. 1040x how to S. 1040x how to tax or treated as a U. 1040x how to S. 1040x how to social security benefit under a tax treaty. 1040x how to Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 915 Social Security and Equivalent Railroad Retirement Benefits Forms (and Instructions) 1040-ES Estimated Tax for Individuals SSA-1099 Social Security Benefit Statement RRB-1099 Payments by the Railroad Retirement Board W-4V Voluntary Withholding Request Are Any of Your Benefits Taxable? To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of: One-half of your benefits, plus All your other income, including tax-exempt interest. 1040x how to When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. 1040x how to S. 1040x how to savings bonds, Employer-provided adoption benefits, Foreign earned income or foreign housing, or Income earned by bona fide residents of American Samoa or Puerto Rico. 1040x how to Children's benefits. 1040x how to   The rules in this chapter apply to benefits received by children. 1040x how to See Who is taxed , later. 1040x how to Figuring total income. 1040x how to   To figure the total of one-half of your benefits plus your other income, use Worksheet 11-1 later in this discussion. 1040x how to If the total is more than your base amount, part of your benefits may be taxable. 1040x how to    If you are married and file a joint return for 2013, you and your spouse must combine your incomes and your benefits to figure whether any of your combined benefits are taxable. 1040x how to Even if your spouse did not receive any benefits, you must add your spouse's income to yours to figure whether any of your benefits are taxable. 1040x how to    If the only income you received during 2013 was your social security or the SSEB portion of tier 1 railroad retirement benefits, your benefits generally are not taxable and you probably do not have to file a return. 1040x how to If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. 1040x how to Base amount. 1040x how to   Your base amount is: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. 1040x how to Worksheet 11-1. 1040x how to   You can use Worksheet 11-1 to figure the amount of income to compare with your base amount. 1040x how to This is a quick way to check whether some of your benefits may be taxable. 1040x how to Worksheet 11-1. 1040x how to A Quick Way To Check if Your Benefits May Be Taxable A. 1040x how to Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. 1040x how to Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. 1040x how to (If you received more than one form, combine the amounts from box 5 and enter the total. 1040x how to ) A. 1040x how to   Note. 1040x how to If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. 1040x how to B. 1040x how to Enter one-half of the amount on line A B. 1040x how to   C. 1040x how to Enter your taxable pensions, wages, interest, dividends, and other taxable income C. 1040x how to   D. 1040x how to Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. 1040x how to   E. 1040x how to Add lines B, C, and D E. 1040x how to   Note. 1040x how to Compare the amount on line E to your base amount for your filing status. 1040x how to If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. 1040x how to If the amount on line E is more than your base amount, some of your benefits may be taxable. 1040x how to You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). 1040x how to If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits. 1040x how to Example. 1040x how to You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. 1040x how to In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. 1040x how to Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. 1040x how to You also received a taxable pension of $22,800 and interest income of $500. 1040x how to You did not have any tax-exempt interest income. 1040x how to Your benefits are not taxable for 2013 because your income, as figured in Worksheet 11-1, is not more than your base amount ($32,000) for married filing jointly. 1040x how to Even though none of your benefits are taxable, you must file a return for 2013 because your taxable gross income ($23,300) exceeds the minimum filing requirement amount for your filing status. 1040x how to Filled-in Worksheet 11-1. 1040x how to A Quick Way To Check if Your Benefits May Be Taxable A. 1040x how to Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. 1040x how to Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. 1040x how to (If you received more than one form, combine the amounts from box 5 and enter the total. 1040x how to ) A. 1040x how to $11,000 Note. 1040x how to If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. 1040x how to B. 1040x how to Enter one-half of the amount on line A B. 1040x how to 5,500 C. 1040x how to Enter your taxable pensions, wages, interest, dividends, and other taxable income C. 1040x how to 23,300 D. 1040x how to Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. 1040x how to -0- E. 1040x how to Add lines B, C, and D E. 1040x how to $28,800 Note. 1040x how to Compare the amount on line E to your base amount for your filing status. 1040x how to If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. 1040x how to If the amount on line E is more than your base amount, some of your benefits may be taxable. 1040x how to You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). 1040x how to If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits. 1040x how to Who is taxed. 1040x how to   Benefits are included in the taxable income (to the extent they are taxable) of the person who has the legal right to receive the benefits. 1040x how to For example, if you and your child receive benefits, but the check for your child is made out in your name, you must use only your part of the benefits to see whether any benefits are taxable to you. 1040x how to One-half of the part that belongs to your child must be added to your child's other income to see whether any of those benefits are taxable to your child. 1040x how to Repayment of benefits. 1040x how to   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. 1040x how to It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. 1040x how to If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. 1040x how to   Your gross benefits are shown in box 3 of Form SSA-1099 or RRB-1099. 1040x how to Your repayments are shown in box 4. 1040x how to The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). 1040x how to Use the amount in box 5 to figure whether any of your benefits are taxable. 1040x how to Tax withholding and estimated tax. 1040x how to   You can choose to have federal income tax withheld from your social security benefits and/or the SSEB portion of your tier 1 railroad retirement benefits. 1040x how to If you choose to do this, you must complete a Form W-4V. 1040x how to   If you do not choose to have income tax withheld, you may have to request additional withholding from other income or pay estimated tax during the year. 1040x how to For details, see Publication 505 or the instructions for Form 1040-ES. 1040x how to How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. 1040x how to You cannot use Form 1040EZ. 1040x how to Reporting on Form 1040. 1040x how to   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 20a and the taxable part on line 20b. 1040x how to If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 20a. 1040x how to Reporting on Form 1040A. 1040x how to   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 14a and the taxable part on line 14b. 1040x how to If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 14a. 1040x how to Benefits not taxable. 1040x how to   If you are filing Form 1040EZ, do not report any benefits on your tax return. 1040x how to If you are filing Form 1040 or Form 1040A, report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on Form 1040, line 20a, or Form 1040A, line 14a. 1040x how to Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 1040x how to If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. 1040x how to How Much Is Taxable? If part of your benefits are taxable, how much is taxable depends on the total amount of your benefits and other income. 1040x how to Generally, the higher that total amount, the greater the taxable part of your benefits. 1040x how to Maximum taxable part. 1040x how to   Generally, up to 50% of your benefits will be taxable. 1040x how to However, up to 85% of your benefits can be taxable if either of the following situations applies to you. 1040x how to The total of one-half of your benefits and all your other income is more than $34,000 ($44,000 if you are married filing jointly). 1040x how to You are married filing separately and lived with your spouse at any time during 2013. 1040x how to Which worksheet to use. 1040x how to   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or Form 1040A. 1040x how to You can use either that worksheet or Worksheet 1 in Publication 915, unless any of the following situations applies to you. 1040x how to You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. 1040x how to In this situation, you must use the special worksheets in Appendix B of Publication 590 to figure both your IRA deduction and your taxable benefits. 1040x how to Situation (1) does not apply and you take an exclusion for interest from qualified U. 1040x how to S. 1040x how to savings bonds (Form 8815), for adoption benefits (Form 8839), for foreign earned income or housing (Form 2555 or Form 2555-EZ), or for income earned in American Samoa (Form 4563) or Puerto Rico by bona fide residents. 1040x how to In this situation, you must use Worksheet 1 in Publication 915 to figure your taxable benefits. 1040x how to You received a lump-sum payment for an earlier year. 1040x how to In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in Publication 915. 1040x how to See Lump-sum election next. 1040x how to Lump-sum election. 1040x how to   You must include the taxable part of a lump-sum (retroactive) payment of benefits received in 2013 in your 2013 income, even if the payment includes benefits for an earlier year. 1040x how to    This type of lump-sum benefit payment should not be confused with the lump-sum death benefit that both the SSA and RRB pay to many of their beneficiaries. 1040x how to No part of the lump-sum death benefit is subject to tax. 1040x how to   Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. 1040x how to However, you may be able to figure the taxable part of a lump-sum payment for an earlier year separately, using your income for the earlier year. 1040x how to You can elect this method if it lowers your taxable benefits. 1040x how to Making the election. 1040x how to   If you received a lump-sum benefit payment in 2013 that includes benefits for one or more earlier years, follow the instructions in Publication 915 under Lump-Sum Election to see whether making the election will lower your taxable benefits. 1040x how to That discussion also explains how to make the election. 1040x how to    Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. 1040x how to Do not file an amended return for the earlier year. 1040x how to Examples The following are a few examples you can use as a guide to figure the taxable part of your benefits. 1040x how to Example 1. 1040x how to George White is single and files Form 1040 for 2013. 1040x how to He received the following income in 2013: Fully taxable pension $18,600 Wages from part-time job 9,400 Taxable interest income 990 Total $28,990 George also received social security benefits during 2013. 1040x how to The Form SSA-1099 he received in January 2014 shows $5,980 in box 5. 1040x how to To figure his taxable benefits, George completes the worksheet shown here. 1040x how to Filled-in Worksheet 1. 1040x how to Figuring Your Taxable Benefits 1. 1040x how to Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 1040x how to Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,980 2. 1040x how to Enter one-half of line 1 2,990 3. 1040x how to Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. 1040x how to     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 28,990 4. 1040x how to Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. 1040x how to Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. 1040x how to Combine lines 2, 3, 4, and 5 31,980 7. 1040x how to Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. 1040x how to     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. 1040x how to Is the amount on line 7 less than the amount on line 6?     No. 1040x how to None of your social security benefits are taxable. 1040x how to Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 1040x how to   Yes. 1040x how to Subtract line 7 from line 6 31,980 9. 1040x how to If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 25,000   Note. 1040x how to If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. 1040x how to 85) and enter the result on line 17. 1040x how to Then go to line 18. 1040x how to   10. 1040x how to Is the amount on line 9 less than the amount on line 8?     No. 1040x how to None of your benefits are taxable. 1040x how to Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 1040x how to If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. 1040x how to     Yes. 1040x how to Subtract line 9 from line 8 6,980 11. 1040x how to Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 9,000 12. 1040x how to Subtract line 11 from line 10. 1040x how to If zero or less, enter -0- -0- 13. 1040x how to Enter the smaller of line 10 or line 11 6,980 14. 1040x how to Enter one-half of line 13 3,490 15. 1040x how to Enter the smaller of line 2 or line 14 2,990 16. 1040x how to Multiply line 12 by 85% (. 1040x how to 85). 1040x how to If line 12 is zero, enter -0- -0- 17. 1040x how to Add lines 15 and 16 2,990 18. 1040x how to Multiply line 1 by 85% (. 1040x how to 85) 5,083 19. 1040x how to Taxable benefits. 1040x how to Enter the smaller of line 17 or line 18. 1040x how to Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $2,990 The amount on line 19 of George's worksheet shows that $2,990 of his social security benefits is taxable. 1040x how to On line 20a of his Form 1040, George enters his net benefits of $5,980. 1040x how to On line 20b, he enters his taxable benefits of $2,990. 1040x how to Example 2. 1040x how to Ray and Alice Hopkins file a joint return on Form 1040A for 2013. 1040x how to Ray is retired and received a fully taxable pension of $15,500. 1040x how to He also received social security benefits, and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. 1040x how to Alice worked during the year and had wages of $14,000. 1040x how to She made a deductible payment to her IRA account of $1,000. 1040x how to Ray and Alice have two savings accounts with a total of $250 in taxable interest income. 1040x how to They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. 1040x how to They find none of Ray's social security benefits are taxable. 1040x how to On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. 1040x how to Filled-in Worksheet 1. 1040x how to Figuring Your Taxable Benefits 1. 1040x how to Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 1040x how to Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,600 2. 1040x how to Enter one-half of line 1 2,800 3. 1040x how to Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. 1040x how to     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 29,750 4. 1040x how to Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. 1040x how to Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. 1040x how to Combine lines 2, 3, 4, and 5 32,550 7. 1040x how to Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. 1040x how to     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 1,000 8. 1040x how to Is the amount on line 7 less than the amount on line 6?     No. 1040x how to None of your social security benefits are taxable. 1040x how to Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 1040x how to   Yes. 1040x how to Subtract line 7 from line 6 31,550 9. 1040x how to If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. 1040x how to If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. 1040x how to 85) and enter the result on line 17. 1040x how to Then go to line 18. 1040x how to   10. 1040x how to Is the amount on line 9 less than the amount on line 8?     No. 1040x how to None of your benefits are taxable. 1040x how to Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 1040x how to If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. 1040x how to     Yes. 1040x how to Subtract line 9 from line 8   11. 1040x how to Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013   12. 1040x how to Subtract line 11 from line 10. 1040x how to If zero or less, enter -0-   13. 1040x how to Enter the smaller of line 10 or line 11   14. 1040x how to Enter one-half of line 13   15. 1040x how to Enter the smaller of line 2 or line 14   16. 1040x how to Multiply line 12 by 85% (. 1040x how to 85). 1040x how to If line 12 is zero, enter -0-   17. 1040x how to Add lines 15 and 16   18. 1040x how to Multiply line 1 by 85% (. 1040x how to 85)   19. 1040x how to Taxable benefits. 1040x how to Enter the smaller of line 17 or line 18. 1040x how to Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b   Example 3. 1040x how to Joe and Betty Johnson file a joint return on Form 1040 for 2013. 1040x how to Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. 1040x how to Joe's Form RRB-1099 shows $10,000 in box 5. 1040x how to Betty is a retired government worker and receives a fully taxable pension of $38,000. 1040x how to They had $2,300 in taxable interest income plus interest of $200 on a qualified U. 1040x how to S. 1040x how to savings bond. 1040x how to The savings bond interest qualified for the exclusion. 1040x how to They figure their taxable benefits by completing Worksheet 1. 1040x how to Because they have qualified U. 1040x how to S. 1040x how to savings bond interest, they follow the note at the beginning of the worksheet and use the amount from line 2 of their Schedule B (Form 1040A or 1040) on line 3 of the worksheet instead of the amount from line 8a of their Form 1040. 1040x how to On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). 1040x how to Filled-in Worksheet 1. 1040x how to Figuring Your Taxable Benefits Before you begin: • If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. 1040x how to • Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). 1040x how to None of your benefits are taxable for 2013. 1040x how to For more information, see Repayments More Than Gross Benefits. 1040x how to • If you are filing Form 8815, Exclusion of Interest From Series EE and I U. 1040x how to S. 1040x how to Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. 1040x how to Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. 1040x how to 1. 1040x how to Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 1040x how to Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $10,000 2. 1040x how to Enter one-half of line 1 5,000 3. 1040x how to Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. 1040x how to     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 40,500 4. 1040x how to Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. 1040x how to Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. 1040x how to Combine lines 2, 3, 4, and 5 45,500 7. 1040x how to Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. 1040x how to     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. 1040x how to Is the amount on line 7 less than the amount on line 6?     No. 1040x how to None of your social security benefits are taxable. 1040x how to Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 1040x how to   Yes. 1040x how to Subtract line 7 from line 6 45,500 9. 1040x how to If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. 1040x how to If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. 1040x how to 85) and enter the result on line 17. 1040x how to Then go to line 18. 1040x how to   10. 1040x how to Is the amount on line 9 less than the amount on line 8?     No. 1040x how to None of your benefits are taxable. 1040x how to Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 1040x how to If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. 1040x how to     Yes. 1040x how to Subtract line 9 from line 8 13,500 11. 1040x how to Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 12,000 12. 1040x how to Subtract line 11 from line 10. 1040x how to If zero or less, enter -0- 1,500 13. 1040x how to Enter the smaller of line 10 or line 11 12,000 14. 1040x how to Enter one-half of line 13 6,000 15. 1040x how to Enter the smaller of line 2 or line 14 5,000 16. 1040x how to Multiply line 12 by 85% (. 1040x how to 85). 1040x how to If line 12 is zero, enter -0- 1,275 17. 1040x how to Add lines 15 and 16 6,275 18. 1040x how to Multiply line 1 by 85% (. 1040x how to 85) 8,500 19. 1040x how to Taxable benefits. 1040x how to Enter the smaller of line 17 or line 18. 1040x how to Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $6,275 More than 50% of Joe's net benefits are taxable because the income on line 8 of the worksheet ($45,500) is more than $44,000. 1040x how to Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. 1040x how to Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. 1040x how to Disability payments. 1040x how to   You may have received disability payments from your employer or an insurance company that you included as income on your tax return in an earlier year. 1040x how to If you received a lump-sum payment from SSA or RRB, and you had to repay the employer or insurance company for the disability payments, you can take an itemized deduction for the part of the payments you included in gross income in the earlier year. 1040x how to If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. 1040x how to Claim the deduction or credit in the same way explained under Repayments More Than Gross Benefits , later. 1040x how to Legal expenses. 1040x how to   You can usually deduct legal expenses that you pay or incur to produce or collect taxable income or in connection with the determination, collection, or refund of any tax. 1040x how to   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. 1040x how to Repayments More Than Gross Benefits In some situations, your Form SSA-1099 or Form RRB-1099 will show that the total benefits you repaid (box 4) are more than the gross benefits (box 3) you received. 1040x how to If this occurred, your net benefits in box 5 will be a negative figure (a figure in parentheses) and none of your benefits will be taxable. 1040x how to Do not use a worksheet in this case. 1040x how to If you receive more than one form, a negative figure in box 5 of one form is used to offset a positive figure in box 5 of another form for that same year. 1040x how to If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. 1040x how to Joint return. 1040x how to   If you and your spouse file a joint return, and your Form SSA-1099 or RRB-1099 has a negative figure in box 5, but your spouse's does not, subtract the amount in box 5 of your form from the amount in box 5 of your spouse's form. 1040x how to You do this to get your net benefits when figuring if your combined benefits are taxable. 1040x how to Example. 1040x how to John and Mary file a joint return for 2013. 1040x how to John received Form SSA-1099 showing $3,000 in box 5. 1040x how to Mary also received Form SSA-1099 and the amount in box 5 was ($500). 1040x how to John and Mary will use $2,500 ($3,000 minus $500) as the amount of their net benefits when figuring if any of their combined benefits are taxable. 1040x how to Repayment of benefits received in an earlier year. 1040x how to   If the total amount shown in box 5 of all of your Forms SSA-1099 and RRB-1099 is a negative figure, you can take an itemized deduction for the part of this negative figure that represents benefits you included in gross income in an earlier year. 1040x how to Deduction $3,000 or less. 1040x how to   If this deduction is $3,000 or less, it is subject to the 2%-of-adjusted-gross-income limit that applies to certain miscellaneous itemized deductions. 1040x how to Claim it on Schedule A (Form 1040), line 23. 1040x how to Deduction more than $3,000. 1040x how to    If this deduction is more than $3,000, you should figure your tax two ways: Figure your tax for 2013 with the itemized deduction included on Schedule A, line 28. 1040x how to Figure your tax for 2013 in the following steps. 1040x how to Figure the tax without the itemized deduction included on Schedule A, line 28. 1040x how to For each year after 1983 for which part of the negative figure represents a repayment of benefits, refigure your taxable benefits as if your total benefits for the year were reduced by that part of the negative figure. 1040x how to Then refigure the tax for that year. 1040x how to Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. 1040x how to Subtract the result in (c) from the result in (a). 1040x how to Compare the tax figured in methods (1) and (2). 1040x how to Your tax for 2013 is the smaller of the two amounts. 1040x how to If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. 1040x how to If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. 1040x how to Check box d and enter “I. 1040x how to R. 1040x how to C. 1040x how to 1341” in the space next to that box. 1040x how to If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. 1040x how to Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Virginia Office of the Attorney General

Website: Virginia Office of the Attorney General

Address: Virginia Office of the Attorney General
Consumer Protection Section
900 E. Main St.
Richmond, VA 23219

Phone Number: 804-786-2042

Toll-free: 1-800-552-9963 (VA)

TTY: 1-800-828-1120

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Regional Consumer Protection Offices

Office of the Attorney General- Northern Virginia

Website: Office of the Attorney General- Northern Virginia

Address: Office of the Attorney General- Northern Virginia
10555 Main St., Suite 350
Fairfax, VA 22030

Phone Number: 703-277-3540

Office of the Attorney General- Southwest Region

Website: Office of the Attorney General- Southwest Region

Address: Office of the Attorney General- Southwest Region
204 Abingdon Place
Abingdon, VA 24211

Phone Number: 276-628-2759

Office of the Attorney General- Western Region

Website: Office of the Attorney General- Western Region

Address: Office of the Attorney General- Western Region
3033 Peters Creek Rd.
Roanoke, VA 24019

Phone Number: 540-562-3570

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County Consumer Protection Offices

Fairfax County Department of Cable Communications and Consumer Protection

Website: Fairfax County Department of Cable Communications and Consumer Protection

Address: Fairfax County Department of Cable Communications and Consumer Protection
12000 Government Center Pkwy., Suite 433
Fairfax, VA 22035

Phone Number: 703-222-8435

TTY: 711

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

State Corporation Commission

Website: State Corporation Commission

Address: State Corporation Commission
Bureau of Financial Institutions
PO Box 640
Richmond, VA 23218

Phone Number: 804-371-9657

Toll-free: 1-800-552-7945 (VA)

TTY: 804-371-9206

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

State Corporation Commission

Website: State Corporation Commission

Address: State Corporation Commission
Bureau of Insurance
PO Box 1157
Richmond, VA 23218-1157

Phone Number: 804-371-9741

Toll-free: 1-877-310-6560

TTY: 804-371-9206

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

State Corporation Commission

Website: State Corporation Commission

Address: State Corporation Commission
Division of Securities and Retail Franchising
PO Box 1197
Richmond, VA 23218

Phone Number: 804-371-9051

Toll-free: 1-800-552-7945 (VA)

TTY: 804-371-9206

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

State Corporation Commission

Website: State Corporation Commission

Address: State Corporation Commission
Division of Energy Regulation
PO Box 1197
Richmond, VA 23218

Phone Number: 804-371-9611

Toll-free: 1-800-552-7945 (VA)

TTY: 804-371-9206

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The 1040x How To

1040x how to 14. 1040x how to   Excise Taxes Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Fuels Used in FarmingBuyer of fuel, including undyed diesel fuel or undyed kerosene. 1040x how to Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). 1040x how to Custom application of fertilizer and pesticide. 1040x how to Fuel not used for farming. 1040x how to Dyed Diesel Fuel and Dyed Kerosene Fuels Used in Off-Highway Business Use Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines How To Claim a Credit or RefundCredit only. 1040x how to Claiming a Credit Claiming a Refund Including the Credit or Refund in Income Introduction You may be eligible to claim a credit on your income tax return for the federal excise tax on certain fuels. 1040x how to You may also be eligible to claim a quarterly refund of the fuel taxes during the year, instead of waiting to claim a credit on your income tax return. 1040x how to Whether you can claim a credit or refund depends on whether the fuel was taxed and the purpose (nontaxable use) for which you used the fuel. 1040x how to The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. 1040x how to Use on a farm for farming purposes. 1040x how to Off-highway business use. 1040x how to Uses other than as a fuel in a propulsion engine, such as home use. 1040x how to Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. 1040x how to See Publication 510, Excise Taxes, for more information. 1040x how to Topics - This chapter discusses: Fuels used in farming Dyed diesel fuel and dyed kerosene Fuels used in off-highway business use Fuels used for household purposes How to claim a credit or refund Including the credit or refund in income Useful Items - You may want to see: Publication 510 Excise Taxes Form (and Instructions) 720 Quarterly Federal Excise Tax Return 4136 Credit for Federal Tax Paid on Fuels 8849 Claim for Refund of Excise Taxes See chapter 16 for information about getting publications and forms. 1040x how to Fuels Used in Farming Owners, operators, and tenants of farms and certain other persons may be eligible to claim a credit or refund of excise taxes on fuel used in the trade or business of farming, when used on a farm in the United States for farming purposes. 1040x how to See Table 14-1 for a list of available fuel tax credits and refunds. 1040x how to Fuel is used on a farm for farming purposes only if used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes. 1040x how to Farm. 1040x how to   A farm includes livestock, dairy, fish, poultry, fruit, fur-bearing animals, and truck farms, orchards, plantations, ranches, nurseries, ranges, and feed yards for finishing cattle. 1040x how to It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. 1040x how to A fish farm is an area where fish are grown or raised and not merely caught or harvested. 1040x how to Table 14-1. 1040x how to Fuel Tax Credits and Refunds at a Glance Use this table to see if you can take a credit or refund for a nontaxable use of the fuel listed. 1040x how to Fuel Used On a Farm for Farming Purposes Off-Highway Business Use Household Use or Use Other Than as a Fuel1 Gasoline Credit only Credit or refund None Aviation gasoline Credit only None None Undyed diesel fuel and undyed kerosene Credit or refund Credit or refund2 Credit or refund2 Kerosene for use in aviation Credit or refund None None Dyed diesel fuel and dyed kerosene None None None Other Fuels (including alternative fuels)3 Credit or refund Credit or refund None 1For a use other than as fuel in a propulsion engine. 1040x how to 2Applies to undyed kerosene not sold from a blocked pump or, under certain circumstances, for blending with undyed diesel fuel to be used for heating purposes. 1040x how to See Reg. 1040x how to 48. 1040x how to 6427-10 (b)(1) for the definition of a blocked pump. 1040x how to 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. 1040x how to It includes the alternative fuels: liquefied petroleum gas (LPG),“P” Series fuels, compressed natural gas (CNG), liquefied hydrogen, any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process, liquid fuel derived from biomass, liquid natural gas (LNG), liquefied gas derived from biomass, and compressed gas derived from biomass. 1040x how to Farming purposes. 1040x how to   As the owner, tenant, or operator and the ultimate purchaser of fuel that you purchased, you use the fuel on a farm for farming purposes if you use it in any of the following ways. 1040x how to To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. 1040x how to To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. 1040x how to To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. 1040x how to To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. 1040x how to For this use to qualify, you must have produced more than half the commodity so treated during the tax year. 1040x how to The more-than-one-half test applies separately to each commodity. 1040x how to Commodity means a single raw product. 1040x how to For example, apples and peaches are two separate commodities. 1040x how to To plant, cultivate, care for, or cut trees or to prepare (other than sawing logs into lumber, chipping, or other milling) trees for market, but only if these activities are incidental to your farming operations. 1040x how to Your tree operations are incidental only if they are minor in nature when compared to the total farming operations. 1040x how to   If any other person, such as a neighbor or custom operator (independent contractor), performs a service for you on your farm for any of the purposes included in list items (1) or (2), above, you are considered to be the ultimate purchaser who used the fuel on a farm for farming purposes. 1040x how to Therefore, you can still claim the credit or refund for the fuel so used. 1040x how to However, see Custom application of fertilizer and pesticide, later. 1040x how to If the other person performs any other services for you on your farm for purposes not included in list items (1) or (2) above, no one can claim the credit or refund for fuel used on your farm for those other services. 1040x how to Buyer of fuel, including undyed diesel fuel or undyed kerosene. 1040x how to   If doubt exists whether the owner, tenant, or operator of the farm bought the fuel, determine who actually bore the cost of the fuel. 1040x how to For example, if the owner of a farm and his or her tenant equally share the cost of gasoline used on the farm, each can claim a credit for the tax on half the fuel used. 1040x how to Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). 1040x how to   Usually, the farmer is the only person who can make a claim for credit or refund for the tax on undyed diesel fuel, undyed kerosene, or other fuels (including alternative fuel) used for farming purposes. 1040x how to However, see Custom application of fertilizer and pesticide, next. 1040x how to Also see Dyed Diesel Fuel and Dyed Kerosene, later. 1040x how to Example. 1040x how to Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. 1040x how to Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. 1040x how to In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. 1040x how to Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. 1040x how to Haleigh can claim the credit for the 200 gallons of undyed diesel fuel used by Tyler on her farm because it qualifies as fuel used on the farm for farming purposes. 1040x how to No one can claim a credit for the 25 gallons used by Lee because that fuel was not used for a farming purpose included in list items (1) or (2), above. 1040x how to In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. 1040x how to Custom application of fertilizer and pesticide. 1040x how to   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. 1040x how to Generally, the applicator is treated as having used the fuel on a farm for farming purposes. 1040x how to For applicators using highway vehicles, only the fuel used on the farm is exempt. 1040x how to Fuel used traveling on the highway to and from the farm is taxable. 1040x how to Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as used for a farming purpose. 1040x how to For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. 1040x how to For kerosene used in aviation, the ultimate purchaser may make the claim or waive the right to make the claim to the registered ultimate vendor. 1040x how to A sample waiver is included as Model Waiver L in the appendix of Publication 510. 1040x how to A registered ultimate vendor is the person who sells undyed diesel fuel, undyed kerosene, or kerosene for use in aviation to the user (ultimate purchaser) of the fuel for use on a farm for farming purposes. 1040x how to To claim a credit or refund of tax, the ultimate vendor must be registered with the Internal Revenue Service at the time the claim is made. 1040x how to However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. 1040x how to Fuel not used for farming. 1040x how to   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. 1040x how to Off the farm, such as on the highway or in noncommercial aviation, even if the fuel is used in transporting livestock, feed, crops, or equipment. 1040x how to For personal use, such as lawn mowing. 1040x how to In processing, packaging, freezing, or canning operations. 1040x how to In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. 1040x how to All-terrain vehicles (ATVs). 1040x how to   Fuel used in ATVs on a farm for farming purposes, discussed earlier, is eligible for a credit or refund of excise taxes on the fuel. 1040x how to Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. 1040x how to If ATVs are used both for farming and nonfarming purposes, only that portion of the fuel used for farming purposes is eligible for the credit or refund. 1040x how to Dyed Diesel Fuel and Dyed Kerosene If you purchase dyed diesel fuel or dyed kerosene for a nontaxable use, you must use it only on a farm for farming purposes or for other nontaxable purposes. 1040x how to For example, you should not use dyed diesel fuel in a truck that is used both on the farm for farming purposes and on the highway, even though the highway use is in connection with farm business. 1040x how to Excise tax applies to the fuel used by the truck on the highways. 1040x how to In this situation, undyed (taxed) fuel should be purchased for the truck. 1040x how to You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. 1040x how to You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. 1040x how to Penalty. 1040x how to   A penalty is imposed on any person who knowingly uses, sells, or alters dyed diesel fuel or dyed kerosene for any purpose other than a nontaxable use. 1040x how to The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. 1040x how to After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. 1040x how to For more information on this penalty, see Publication 510. 1040x how to Fuels Used in Off-Highway Business Use You may be eligible to claim a credit or refund for the excise tax on fuel used in an off-highway business use. 1040x how to Off-highway business use. 1040x how to   This is any use of fuel in a trade or business or in an income-producing activity. 1040x how to The use must not be in a highway vehicle registered or required to be registered for use on public highways. 1040x how to Off-highway business use generally does not include any use in a recreational motorboat. 1040x how to Examples. 1040x how to   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. 1040x how to In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. 1040x how to   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. 1040x how to For more information, see Publication 510. 1040x how to Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines You may be eligible to claim a credit or refund for the excise tax on undyed diesel fuel or kerosene used for home heating, lighting, and cooking. 1040x how to This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. 1040x how to Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. 1040x how to How To Claim a Credit or Refund You may be able to claim a credit or refund of the excise tax on fuels you use for nontaxable uses. 1040x how to The basic rules for claiming credits and refunds are listed in Table 14-2 . 1040x how to Table 14-2. 1040x how to Claiming a Credit or Refund of Excise Taxes This table gives the basic rules for claiming a credit or refund of excise taxes on fuels used for a nontaxable use. 1040x how to   Credit Refund Which form to use Form 4136, Credit for Federal Tax Paid on Fuels Form 8849, Claim for Refund of Excise Taxes, and Schedule 1 (Form 8849), Nontaxable Use of Fuels Type of form Annual Quarterly When to file With your income tax return By the last day of the quarter following the last quarter included in the claim Amount of tax Any amount $750 or more1 1You may carry over an amount less than $750 to the next quarter. 1040x how to 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. 1040x how to You do not have to use any special form, but the records should establish the following information. 1040x how to The total number of gallons bought and used during the period covered by your claim. 1040x how to The dates of the purchases. 1040x how to The names and addresses of suppliers and amounts bought from each during the period covered by your claim. 1040x how to The nontaxable use for which you used the fuel. 1040x how to The number of gallons used for each nontaxable use. 1040x how to It is important that your records separately show the number of gallons used for each nontaxable use that qualifies as a claim. 1040x how to For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. 1040x how to Credit or refund. 1040x how to   A credit is an amount that reduces the tax on your income tax return when you file it at the end of the year. 1040x how to If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. 1040x how to Credit only. 1040x how to   You can claim the following taxes only as a credit on your income tax return. 1040x how to Tax on gasoline and aviation gasoline you used on a farm for farming purposes. 1040x how to Tax on fuels (including undyed diesel fuel or undyed kerosene) you used for nontaxable uses if the total for the tax year is less than $750. 1040x how to Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year. 1040x how to Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. 1040x how to Do not claim a credit for any excise tax for which you have filed a refund claim. 1040x how to How to claim a credit. 1040x how to   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, trust, or farmers' cooperative association. 1040x how to Individuals. 1040x how to   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. 1040x how to If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. 1040x how to Partnership. 1040x how to   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. 1040x how to , showing each partner's share of the number of gallons of each fuel sold or used for a nontaxable use, the type of use, and the applicable credit per gallon. 1040x how to Each partner claims the credit on his or her income tax return for the partner's share of the fuel used by the partnership. 1040x how to An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. 1040x how to S. 1040x how to Return of Income for Electing Large Partnerships. 1040x how to Other entities. 1040x how to   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. 1040x how to When to claim a credit. 1040x how to   You can claim a fuel tax credit on your income tax return for the year you used the fuel. 1040x how to You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. 1040x how to A claim for credit or refund of an overpayment must generally be filed within the later of: Three years from the date the original return was filed, or Two years from the date the tax was paid. 1040x how to Claiming a Refund Generally, you may claim a refund of excise taxes on Form 8849. 1040x how to Complete and attach to Form 8849 the appropriate Form 8849 schedule(s). 1040x how to The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. 1040x how to If you file Form 720, you can use its Schedule C for your refund claims for the quarter. 1040x how to See the Instructions for Form 720. 1040x how to Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Form 720 or Form 4136. 1040x how to You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. 1040x how to This amount is the excise tax on all fuels used for a nontaxable use during that quarter or any prior quarter (for which no other claim has been filed) during the tax year. 1040x how to If you cannot claim at least $750 at the end of a quarter, you carry the amount over to the next quarter of your tax year to determine if you can claim at least $750 for that quarter. 1040x how to If you cannot claim at least $750 at the end of the fourth quarter of your tax year, you must claim a credit on your income tax return using Form 4136. 1040x how to Only one claim can be filed for a quarter. 1040x how to You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. 1040x how to You must claim a credit on your income tax return for the tax. 1040x how to How to file a quarterly claim. 1040x how to   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. 1040x how to Send it to the address shown in the instructions. 1040x how to If you file Form 720, you can use its Schedule C for your refund claims. 1040x how to See the Instructions for Form 720. 1040x how to When to file a quarterly claim. 1040x how to   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. 1040x how to If you do not file a timely refund claim for the fourth quarter of your tax year, you will have to claim a credit for that amount on your income tax return, as discussed earlier. 1040x how to    In most situations, the amount claimed as a credit or refund will be less than the amount deducted as fuel tax expense because the Leaking Underground Storage Tank (LUST) tax of $0. 1040x how to 001 per gallon is generally not subject to credit or refund. 1040x how to Including the Credit or Refund in Income Include any credit or refund of excise taxes on fuels in your gross income if you claimed the total cost of the fuel (including the excise taxes) as an expense deduction that reduced your income tax liability. 1040x how to Which year you include a credit or refund in gross income depends on whether you use the cash or an accrual method of accounting. 1040x how to Cash method. 1040x how to   If you use the cash method and file a claim for refund, include the refund amount in gross income for the tax year in which you receive the refund. 1040x how to If you claim a credit on your income tax return, include the credit amount in gross income for the tax year in which you file Form 4136. 1040x how to If you file an amended return and claim a credit, include the credit amount in gross income for the tax year in which you receive the credit. 1040x how to Example. 1040x how to Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. 1040x how to On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. 1040x how to Then, on Form 4136, she claimed the $110 as a credit. 1040x how to Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. 1040x how to Accrual method. 1040x how to   If you use an accrual method, include the amount of credit or refund in gross income for the tax year in which you used the fuels. 1040x how to It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. 1040x how to Example. 1040x how to Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. 1040x how to On Schedule F, she deducts the total cost of gasoline (including $155 of excise taxes) she used on the farm for farming purposes during 2012. 1040x how to On Form 4136, Patty claims the $155 as a credit. 1040x how to She reports the $155 as other income on line 8b of her 2012 Schedule F. 1040x how to Prev  Up  Next   Home   More Online Publications