File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

2012 Tax Tables Federal

1040ez Tax Forms DownloadsTax Forms Federal And StateIrs1040State Tax Return For Free1040x 2012 Tax Form2012 Irs 1040ez FormFile Federal And State Income Tax For FreeTax Act Free 2012Fillable 1040ezFiling 1040x InstructionsFile 1040 Ez OnlineWhere To File 2012 Taxes OnlineRefile 2012 TaxesFree TaxesAmend My 2011 TaxAarp Tax Help1040x Amendment Form1040ez FreeHow To Ammend Your Taxes1040ez Form OnlineIrs Free State FilingFiling My 2012 Taxes1040ez Instructions 20121040ez Tax InstructionsHrblock FreereturnTax Planning Us 1040xTaxact 1040nrTurbotax 2011 EditionForma 10401040x Amended Return FormHow To File 1040x1040 Nr Tax FormCan I File My 2011 Taxes In 2013Tax Credits For UnemployedFiling 2012 Taxes OnlineFree State Tax Return OnlyMypay Dfas MilEz Tax Form 2011Printable 1040ez Tax FormEfile Tax Return For Free

2012 Tax Tables Federal

2012 tax tables federal Publication 556 - Additional Material Prev  Up  Next   Home   More Online Publications
Español

Your Rights When Disputing a Credit Card Charge

Under the Fair Credit Billing Act, you have the right to dispute charges on your credit card you didn't make, are incorrect, or for goods or services you didn't receive.

  • Send a letter to the creditor within 60 days of the postmark of the bill with the with disputed charge.
  • Include your name and account number, the date and amount of the disputed charge, and a complete explanation of why you are disputing the charge.
  • To ensure it's received, send your letter by certified mail, with a return receipt requested.
  • The creditor or card issuer must acknowledge your letter in writing within 30 days of receiving it and conduct an investigation within 90 days. You do not have to pay the amount in dispute during the investigation.
  • If there was an error, the creditor must credit your account and remove any fees.
  • If the bill is correct, you must be told in writing what you owe and why. You must pay it along with any related finance charges.

If you don't agree with the creditor's decision, file an appeal with the Consumer Financial Protection Bureau (CFPB).

Complaints

To complain about a problem with your credit card company, call the number on the back of your card and or try to resolve it with the Consumer Financial Protection Bureau. If you fail to resolve the issue, ask for the name, address and phone number of its regulatory agency. See the chart of regulators to the best federal or state regulatory agency to contact.

To complain about a credit bureau, contact the CFPB; for complaints about a department store that offers credit, or other Federal Deposit Insurance Corporation (FDIC)-insured financial institution, write to the agency's Consumer Response Center. You may also file a complaint with the FTC.

The 2012 Tax Tables Federal

2012 tax tables federal 14. 2012 tax tables federal   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. 2012 tax tables federal Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). 2012 tax tables federal Custom application of fertilizer and pesticide. 2012 tax tables federal Fuel not used for farming. 2012 tax tables federal 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. 2012 tax tables federal 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. 2012 tax tables federal 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. 2012 tax tables federal 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. 2012 tax tables federal The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. 2012 tax tables federal Use on a farm for farming purposes. 2012 tax tables federal Off-highway business use. 2012 tax tables federal Uses other than as a fuel in a propulsion engine, such as home use. 2012 tax tables federal Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. 2012 tax tables federal See Publication 510, Excise Taxes, for more information. 2012 tax tables federal 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. 2012 tax tables federal 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. 2012 tax tables federal See Table 14-1 for a list of available fuel tax credits and refunds. 2012 tax tables federal 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. 2012 tax tables federal Farm. 2012 tax tables federal   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. 2012 tax tables federal It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. 2012 tax tables federal A fish farm is an area where fish are grown or raised and not merely caught or harvested. 2012 tax tables federal Table 14-1. 2012 tax tables federal 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. 2012 tax tables federal 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. 2012 tax tables federal 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. 2012 tax tables federal See Reg. 2012 tax tables federal 48. 2012 tax tables federal 6427-10 (b)(1) for the definition of a blocked pump. 2012 tax tables federal 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. 2012 tax tables federal 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. 2012 tax tables federal Farming purposes. 2012 tax tables federal   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. 2012 tax tables federal To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. 2012 tax tables federal To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. 2012 tax tables federal To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. 2012 tax tables federal To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. 2012 tax tables federal For this use to qualify, you must have produced more than half the commodity so treated during the tax year. 2012 tax tables federal The more-than-one-half test applies separately to each commodity. 2012 tax tables federal Commodity means a single raw product. 2012 tax tables federal For example, apples and peaches are two separate commodities. 2012 tax tables federal 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. 2012 tax tables federal Your tree operations are incidental only if they are minor in nature when compared to the total farming operations. 2012 tax tables federal   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. 2012 tax tables federal Therefore, you can still claim the credit or refund for the fuel so used. 2012 tax tables federal However, see Custom application of fertilizer and pesticide, later. 2012 tax tables federal 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. 2012 tax tables federal Buyer of fuel, including undyed diesel fuel or undyed kerosene. 2012 tax tables federal   If doubt exists whether the owner, tenant, or operator of the farm bought the fuel, determine who actually bore the cost of the fuel. 2012 tax tables federal 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. 2012 tax tables federal Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). 2012 tax tables federal   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. 2012 tax tables federal However, see Custom application of fertilizer and pesticide, next. 2012 tax tables federal Also see Dyed Diesel Fuel and Dyed Kerosene, later. 2012 tax tables federal Example. 2012 tax tables federal Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. 2012 tax tables federal Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. 2012 tax tables federal In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. 2012 tax tables federal Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. 2012 tax tables federal 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. 2012 tax tables federal 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. 2012 tax tables federal In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. 2012 tax tables federal Custom application of fertilizer and pesticide. 2012 tax tables federal   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. 2012 tax tables federal Generally, the applicator is treated as having used the fuel on a farm for farming purposes. 2012 tax tables federal For applicators using highway vehicles, only the fuel used on the farm is exempt. 2012 tax tables federal Fuel used traveling on the highway to and from the farm is taxable. 2012 tax tables federal 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. 2012 tax tables federal For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. 2012 tax tables federal 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. 2012 tax tables federal A sample waiver is included as Model Waiver L in the appendix of Publication 510. 2012 tax tables federal 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. 2012 tax tables federal 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. 2012 tax tables federal However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. 2012 tax tables federal Fuel not used for farming. 2012 tax tables federal   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. 2012 tax tables federal 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. 2012 tax tables federal For personal use, such as lawn mowing. 2012 tax tables federal In processing, packaging, freezing, or canning operations. 2012 tax tables federal In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. 2012 tax tables federal All-terrain vehicles (ATVs). 2012 tax tables federal   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. 2012 tax tables federal Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. 2012 tax tables federal 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. 2012 tax tables federal 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. 2012 tax tables federal 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. 2012 tax tables federal Excise tax applies to the fuel used by the truck on the highways. 2012 tax tables federal In this situation, undyed (taxed) fuel should be purchased for the truck. 2012 tax tables federal You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. 2012 tax tables federal You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. 2012 tax tables federal Penalty. 2012 tax tables federal   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. 2012 tax tables federal The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. 2012 tax tables federal After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. 2012 tax tables federal For more information on this penalty, see Publication 510. 2012 tax tables federal 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. 2012 tax tables federal Off-highway business use. 2012 tax tables federal   This is any use of fuel in a trade or business or in an income-producing activity. 2012 tax tables federal The use must not be in a highway vehicle registered or required to be registered for use on public highways. 2012 tax tables federal Off-highway business use generally does not include any use in a recreational motorboat. 2012 tax tables federal Examples. 2012 tax tables federal   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. 2012 tax tables federal In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. 2012 tax tables federal   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. 2012 tax tables federal For more information, see Publication 510. 2012 tax tables federal 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. 2012 tax tables federal This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. 2012 tax tables federal Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. 2012 tax tables federal 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. 2012 tax tables federal The basic rules for claiming credits and refunds are listed in Table 14-2 . 2012 tax tables federal Table 14-2. 2012 tax tables federal 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. 2012 tax tables federal   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. 2012 tax tables federal 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. 2012 tax tables federal You do not have to use any special form, but the records should establish the following information. 2012 tax tables federal The total number of gallons bought and used during the period covered by your claim. 2012 tax tables federal The dates of the purchases. 2012 tax tables federal The names and addresses of suppliers and amounts bought from each during the period covered by your claim. 2012 tax tables federal The nontaxable use for which you used the fuel. 2012 tax tables federal The number of gallons used for each nontaxable use. 2012 tax tables federal It is important that your records separately show the number of gallons used for each nontaxable use that qualifies as a claim. 2012 tax tables federal For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. 2012 tax tables federal Credit or refund. 2012 tax tables federal   A credit is an amount that reduces the tax on your income tax return when you file it at the end of the year. 2012 tax tables federal If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. 2012 tax tables federal Credit only. 2012 tax tables federal   You can claim the following taxes only as a credit on your income tax return. 2012 tax tables federal Tax on gasoline and aviation gasoline you used on a farm for farming purposes. 2012 tax tables federal 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. 2012 tax tables federal Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year. 2012 tax tables federal Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. 2012 tax tables federal Do not claim a credit for any excise tax for which you have filed a refund claim. 2012 tax tables federal How to claim a credit. 2012 tax tables federal   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, trust, or farmers' cooperative association. 2012 tax tables federal Individuals. 2012 tax tables federal   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. 2012 tax tables federal If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. 2012 tax tables federal Partnership. 2012 tax tables federal   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. 2012 tax tables federal , 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. 2012 tax tables federal Each partner claims the credit on his or her income tax return for the partner's share of the fuel used by the partnership. 2012 tax tables federal An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. 2012 tax tables federal S. 2012 tax tables federal Return of Income for Electing Large Partnerships. 2012 tax tables federal Other entities. 2012 tax tables federal   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. 2012 tax tables federal When to claim a credit. 2012 tax tables federal   You can claim a fuel tax credit on your income tax return for the year you used the fuel. 2012 tax tables federal You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. 2012 tax tables federal 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. 2012 tax tables federal Claiming a Refund Generally, you may claim a refund of excise taxes on Form 8849. 2012 tax tables federal Complete and attach to Form 8849 the appropriate Form 8849 schedule(s). 2012 tax tables federal The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. 2012 tax tables federal If you file Form 720, you can use its Schedule C for your refund claims for the quarter. 2012 tax tables federal See the Instructions for Form 720. 2012 tax tables federal 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. 2012 tax tables federal You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. 2012 tax tables federal 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. 2012 tax tables federal 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. 2012 tax tables federal 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. 2012 tax tables federal Only one claim can be filed for a quarter. 2012 tax tables federal You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. 2012 tax tables federal You must claim a credit on your income tax return for the tax. 2012 tax tables federal How to file a quarterly claim. 2012 tax tables federal   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. 2012 tax tables federal Send it to the address shown in the instructions. 2012 tax tables federal If you file Form 720, you can use its Schedule C for your refund claims. 2012 tax tables federal See the Instructions for Form 720. 2012 tax tables federal When to file a quarterly claim. 2012 tax tables federal   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. 2012 tax tables federal 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. 2012 tax tables federal    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. 2012 tax tables federal 001 per gallon is generally not subject to credit or refund. 2012 tax tables federal 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. 2012 tax tables federal Which year you include a credit or refund in gross income depends on whether you use the cash or an accrual method of accounting. 2012 tax tables federal Cash method. 2012 tax tables federal   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. 2012 tax tables federal 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. 2012 tax tables federal 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. 2012 tax tables federal Example. 2012 tax tables federal Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. 2012 tax tables federal On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. 2012 tax tables federal Then, on Form 4136, she claimed the $110 as a credit. 2012 tax tables federal Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. 2012 tax tables federal Accrual method. 2012 tax tables federal   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. 2012 tax tables federal It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. 2012 tax tables federal Example. 2012 tax tables federal Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. 2012 tax tables federal 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. 2012 tax tables federal On Form 4136, Patty claims the $155 as a credit. 2012 tax tables federal She reports the $155 as other income on line 8b of her 2012 Schedule F. 2012 tax tables federal Prev  Up  Next   Home   More Online Publications