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

Amended Tax Return Online

Turbo Tax Free File140xMypay Military PayTax Act Online FreeIncome Tax Forms2012 1040ezHrblockAmending 2011 TaxesIrs Gov 1040x FormFederal Income Tax Forms 2011File A 1040x Online For Free1040nr 20122009 Tax TablesCan I Amend My Tax Return2011 Tax Forms 1040Aarp Free Tax PreparationFree Turbotax 2012Www Irs Gov 2011freeefileFind State Tax Forms1040 Ez Forms 2014Free H And R Block OnlineIrs 1040ezCan You E File 2012 Taxes Now1040nr FilingFile Online Tax Extension For FreeIrs Gov Form 1040xHelp With 1040xFile Taxes 2012Federal Income Tax Forms 1040ezCollege Student Filing TaxesH & R Block Free FileHow Do You File An Amended Federal Tax ReturnTaxes Late2012 Form 1040 FormH And R Block 1040xTax Amendment Form1040 Ez Form 2011Tax Planning Us Back TaxesHow Do You File An Amended Federal Tax ReturnIrs For 1040x

Amended Tax Return Online

Amended tax return online 1. Amended tax return online   Importance of Records Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Benefits of Recordkeeping Kinds of Records To Keep How Long To Keep Records Introduction A farmer, like other taxpayers, must keep records to prepare an accurate income tax return and determine the correct amount of tax. Amended tax return online This chapter explains the benefits of keeping records, what kinds of records you must keep, and how long you must keep them for federal tax purposes. Amended tax return online Tax records are not the only type of records you need to keep for your farming business. Amended tax return online You should also keep records that measure your farm's financial performance. Amended tax return online This publication only discusses tax records. Amended tax return online The Farm Financial Standards Council has produced a publication that provides a detailed explanation of the recommendations of the Council for financial reporting and analysis. Amended tax return online For information on recordkeeping, you can purchase and download Financial Guidelines for Agricultural Producers at www. Amended tax return online ffsc. Amended tax return online org. Amended tax return online For more information, contact Countryside Marketing, Inc. Amended tax return online in the following manner. Amended tax return online Call 262-253-6902. Amended tax return online Send a fax to 262-253-6903. Amended tax return online Write to: Farm Financial Standards Council N78 W14573 Appleton Ave. Amended tax return online , #287 Menomonee Falls, WI 53051. Amended tax return online Topics - This chapter discusses: Benefits of recordkeeping Kinds of records to keep How long to keep records Useful Items - You may want to see: Publication 51 (Circular A), Agricultural Employer's Tax Guide 463 Travel, Entertainment, Gift, and Car Expenses See chapter 16 for information about getting publications. Amended tax return online Benefits of Recordkeeping Everyone in business, including farmers, must keep appropriate records. Amended tax return online Recordkeeping will help you do the following. Amended tax return online Monitor the progress of your farming business. Amended tax return online   You need records to monitor the progress of your farming business. Amended tax return online Records can show whether your business is improving, which items are selling, or what changes you need to make. Amended tax return online Records can help you make better decisions that may increase the likelihood of business success. Amended tax return online Prepare your financial statements. Amended tax return online   You need records to prepare accurate financial statements. Amended tax return online These include income (profit and loss) statements and balance sheets. Amended tax return online These statements can help you in dealing with your bank or creditors and help you to manage your farm business. Amended tax return online Identify source of receipts. Amended tax return online   You will receive money or property from many sources. Amended tax return online Your records can identify the source of your receipts. Amended tax return online You need this information to separate farm from nonfarm receipts and taxable from nontaxable income. Amended tax return online Keep track of deductible expenses. Amended tax return online   You may forget expenses when you prepare your tax return unless you record them when they occur. Amended tax return online Prepare your tax returns. Amended tax return online   You need records to prepare your tax return. Amended tax return online For example, your records must support the income, expenses, and credits you report. Amended tax return online Generally, these are the same records you use to monitor your farming business and prepare your financial statements. Amended tax return online Support items reported on tax returns. Amended tax return online   You must keep your business records available at all times for inspection by the IRS. Amended tax return online If the IRS examines any of your tax returns, you may be asked to explain the items reported. Amended tax return online A complete set of records will speed up the examination. Amended tax return online Kinds of Records To Keep Except in a few cases, the law does not require any specific kind of records. Amended tax return online You can choose any recordkeeping system suited to your farming business that clearly shows, for example, your income and expenses. Amended tax return online You should set up your recordkeeping system using an accounting method that clearly shows your income for your tax year. Amended tax return online See  chapter 2. Amended tax return online If you are in more than one business, you should keep a complete and separate set of records for each business. Amended tax return online A corporation should keep minutes of board of directors' meetings. Amended tax return online Your recordkeeping system should include a summary of your business transactions. Amended tax return online This summary is ordinarily made in accounting journals and ledgers. Amended tax return online For example, they must show your gross income, as well as your deductions and credits. Amended tax return online In addition, you must keep supporting documents. Amended tax return online Purchases, sales, payroll, and other transactions you have in your business generate supporting documents such as invoices and receipts. Amended tax return online These documents contain the information you need to record in your journals and ledgers. Amended tax return online It is important to keep these documents because they support the entries in your journals and ledgers and on your tax return. Amended tax return online Keep them in an orderly fashion and in a safe place. Amended tax return online For instance, organize them by year and type of income or expense. Amended tax return online Electronic records. Amended tax return online   All requirements that apply to hard copy books and records also apply to electronic storage systems that maintain tax books and records. Amended tax return online When you replace hard copy books and records, you must maintain the electronic storage systems for as long as they are material to the administration of tax law. Amended tax return online An electronic storage system is any system for preparing or keeping your records either by electronic imaging or by transfer to an electronic storage media. Amended tax return online The electronic storage system must index, store, preserve, retrieve and reproduce the electronically stored books and records in legible format. Amended tax return online All electronic storage systems must provide a complete and accurate record of your data that is accessible to the IRS. Amended tax return online Electronic storage systems are also subject to the same controls and retention guidelines as those imposed on your original hard copy books and records. Amended tax return online The original hard copy books and records may be destroyed provided that the electronic storage system has been tested to establish that the hard copy books and records are being reproduced in compliance with IRS requirements for an electronic storage system and procedures are established to ensure continued compliance with all applicable rules and regulations. Amended tax return online You still have the responsibility of retaining any other books and records that are required to be retained. Amended tax return online The IRS may test your electronic storage system, including the equipment used, indexing methodology, software and retrieval capabilities. Amended tax return online This test is not considered an examination and the results must be shared with you. Amended tax return online If your electronic storage system meets the requirements mentioned earlier, you will be in compliance. Amended tax return online If not, you may be subject to penalties for non-compliance, unless you continue to maintain your original hard copybooks and records in a manner that allows you and the IRS to determine your correct tax. Amended tax return online For details on electronic storage system requirements, see Rev. Amended tax return online Proc. Amended tax return online 97-22. Amended tax return online You can find Rev. Amended tax return online Proc. Amended tax return online 97-22 on page 9 of Internal Revenue Bulletin 1997-13 at  www. Amended tax return online irs. Amended tax return online gov/pub/irs-irbs/irb97-13. Amended tax return online pdf. Amended tax return online Travel, transportation, entertainment, and gift expenses. Amended tax return online   Specific recordkeeping rules apply to these expenses. Amended tax return online For more information, see Publication 463. Amended tax return online Employment taxes. Amended tax return online   There are specific employment tax records you must keep. Amended tax return online For a list, see Publication 51 (Circular A). Amended tax return online Excise taxes. Amended tax return online   See How To Claim a Credit or Refund in chapter 14 for the specific records you must keep to verify your claim for credit or refund of excise taxes on certain fuels. Amended tax return online Assets. Amended tax return online   Assets are the property, such as machinery and equipment, you own and use in your business. Amended tax return online You must keep records to verify certain information about your business assets. Amended tax return online You need records to figure your annual depreciation deduction and the gain or (loss) when you sell the assets. Amended tax return online Your records should show all the following. Amended tax return online When and how you acquired the asset. Amended tax return online Purchase price. Amended tax return online Cost of any improvements. Amended tax return online Section 179 deduction taken. Amended tax return online Deductions taken for depreciation. Amended tax return online Deductions taken for casualty losses, such as losses resulting from fires or storms. Amended tax return online How you used the asset. Amended tax return online When and how you disposed of the asset. Amended tax return online Selling price. Amended tax return online Expenses of sale. Amended tax return online   The following are examples of records that may show this information. Amended tax return online Purchase and sales invoices. Amended tax return online Real estate closing statements. Amended tax return online Canceled checks. Amended tax return online Bank statements. Amended tax return online Financial account statements as proof of payment. Amended tax return online   If you do not have a canceled check, you may be able to prove payment with certain financial account statements prepared by financial institutions. Amended tax return online These include account statements prepared for the financial institution by a third party. Amended tax return online These account statements must be legible. Amended tax return online The following table lists acceptable account statements. Amended tax return online IF payment is by. Amended tax return online . Amended tax return online . Amended tax return online THEN the statement must show the. Amended tax return online . Amended tax return online . Amended tax return online Check Check number. Amended tax return online Amount. Amended tax return online Payee's name. Amended tax return online Date the check amount was posted to the account by the financial institution. Amended tax return online Electronic funds  transfer Amount transferred. Amended tax return online Payee's name. Amended tax return online Date the transfer was posted to the account by the financial institution. Amended tax return online Credit card Amount charged. Amended tax return online Payee's name. Amended tax return online Transaction date. Amended tax return online    Proof of payment of an amount, by itself, does not establish you are entitled to a tax deduction. Amended tax return online You should also keep other documents, such as credit card sales slips and invoices, to show that you also incurred the cost. Amended tax return online Tax returns. Amended tax return online   Keep copies of your filed tax returns. Amended tax return online They help in preparing future tax returns and making computations if you file an amended return. Amended tax return online Keep copies of your information returns such as Form 1099, Schedule K-1, and Form W-2. Amended tax return online How Long To Keep Records You must keep your records as long as they may be needed for the administration of any provision of the Internal Revenue Code. Amended tax return online Keep records that support an item of income or a deduction appearing on a return until the period of limitations for the return runs out. Amended tax return online A period of limitations is the period of time after which no legal action can be brought. Amended tax return online Generally, that means you must keep your records for at least 3 years from when your tax return was due or filed or within 2 years of the date the tax was paid, whichever is later. Amended tax return online However, certain records must be kept for a longer period of time, as discussed below. Amended tax return online Employment taxes. Amended tax return online   If you have employees, you must keep all employment tax records for at least 4 years after the date the tax becomes due or is paid, whichever is later. Amended tax return online Assets. Amended tax return online   Keep records relating to property until the period of limitations expires for the year in which you dispose of the property in a taxable disposition. Amended tax return online You must keep these records to figure any depreciation, amortization, or depletion deduction and to figure your basis for computing gain or (loss) when you sell or otherwise dispose of the property. Amended tax return online   You may need to keep records relating to the basis of property longer than the period of limitation. Amended tax return online Keep those records as long as they are important in figuring the basis of the original or replacement property. Amended tax return online Generally, this means as long as you own the property and, after you dispose of it, for the period of limitations that applies to you. Amended tax return online For example, if you received property in a nontaxable exchange, you must keep the records for the old property, as well as for the new property, until the period of limitations expires for the year in which you dispose of the new property in a taxable disposition. Amended tax return online For more information on basis, see chapter 6. Amended tax return online Records for nontax purposes. Amended tax return online   When your records are no longer needed for tax purposes, do not discard them until you check to see if you have to keep them longer for other purposes. Amended tax return online For example, your insurance company or creditors may require you to keep them longer than the IRS does. Amended tax return online Prev  Up  Next   Home   More Online Publications

The Amended Tax Return Online

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