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Amendment To Tax Return 2013

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Amendment To Tax Return 2013

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

Amendment to tax return 2013 Index Symbols 30% Tax, The 30% Tax , Residents of Canada or Mexico engaged in transportation-related employment. Amendment to tax return 2013 , Students, teachers, and researchers. Amendment to tax return 2013 A Accuracy-related penalties, Accuracy-related penalty. Amendment to tax return 2013 Additional Medicare Tax, Additional Medicare Tax. Amendment to tax return 2013 , Additional Medicare Tax. Amendment to tax return 2013 Adoption credit Dual-status alien, Adoption credit. Amendment to tax return 2013 Nonresident alien, Adoption credit. Amendment to tax return 2013 Resident alien, Adoption credit. Amendment to tax return 2013 Agricultural workers, Agricultural workers. Amendment to tax return 2013 , Agricultural Workers Alien Nonresident, Nonresident Aliens, Nonresident Aliens, Nonresident Aliens Resident, Resident Aliens, Resident Aliens, Resident Aliens Alien status, employer notification of, Notification of Alien Status Alternative minimum tax, Alternative minimum tax. Amendment to tax return 2013 Amended returns, Amended Returns and Claims for Refund American Samoa, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. Amendment to tax return 2013 S. Amendment to tax return 2013 possessions. Amendment to tax return 2013 , Bona Fide Residents of American Samoa or Puerto Rico Annuities Income, Income from certain annuities. Amendment to tax return 2013 Source rule, Pensions and Annuities Asset-use test, Asset-use test. Amendment to tax return 2013 Assistance (see Tax help) Athletes, professional, Professional athletes. Amendment to tax return 2013 Awards, Scholarships, Grants, Prizes, and Awards B Basis of property, Depreciable property. Amendment to tax return 2013 Beneficiary of estate or trust, Beneficiary of an estate or trust. Amendment to tax return 2013 Business expenses, ordinary and necessary, Ordinary and necessary business expenses. Amendment to tax return 2013 Business operations, Business operations. Amendment to tax return 2013 Business profits and losses and sales transactions, Business Profits and Losses and Sales Transactions Business, U. Amendment to tax return 2013 S. Amendment to tax return 2013 , Trade or Business in the United States Business-activities test, Business-activities test. Amendment to tax return 2013 C Canada Commuters, Regular commuters from Canada or Mexico. Amendment to tax return 2013 Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). Amendment to tax return 2013 Residents of, Residents of Mexico or Canada or U. Amendment to tax return 2013 S. Amendment to tax return 2013 nationals. Amendment to tax return 2013 Social security benefits, Special Rule for Canadian and German Social Security Benefits Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. Amendment to tax return 2013 Withholding tax, U. Amendment to tax return 2013 S. Amendment to tax return 2013 nationals or residents of Canada, Mexico, or South Korea. Amendment to tax return 2013 Capital assets, sales or exchanges, Sales or Exchanges of Capital Assets Casualty and theft losses, Casualty and theft losses. Amendment to tax return 2013 Central withholding agreements, Central withholding agreements. Amendment to tax return 2013 Charitable contributions, Charitable contributions. Amendment to tax return 2013 Child and dependent care credit Dual-status alien, Child and dependent care credit. Amendment to tax return 2013 Nonresident alien, Child and dependent care credit. Amendment to tax return 2013 Resident alien, Child and dependent care credit. Amendment to tax return 2013 Child tax credit Resident alien, Child tax credit. Amendment to tax return 2013 , Child tax credit. Amendment to tax return 2013 , Child tax credit. Amendment to tax return 2013 Claims for refund, Amended Returns and Claims for Refund Closer connection, Closer Connection to a Foreign Country Commodities, trading in, Trading in stocks, securities, and commodities. Amendment to tax return 2013 Community income, Community Income Commuters from Canada or Mexico, Regular commuters from Canada or Mexico. Amendment to tax return 2013 Compensation for labor or personal services Geographical basis, Geographical Basis Contingent interest, Contingent interest. Amendment to tax return 2013 Credit for the elderly or the disabled Dual-status alien, 6) Tax credits. Amendment to tax return 2013 Resident alien, Credit for the elderly or the disabled. Amendment to tax return 2013 Credits against tax Child and dependent care credit, Child and dependent care credit. Amendment to tax return 2013 , Child and dependent care credit. Amendment to tax return 2013 Child tax credit, Child tax credit. Amendment to tax return 2013 , Child tax credit. Amendment to tax return 2013 , Child tax credit. Amendment to tax return 2013 Credit for the elderly or the disabled, 6) Tax credits. Amendment to tax return 2013 Dual-status alien, Credits Earned income credit, Earned income credit. Amendment to tax return 2013 , 6) Tax credits. Amendment to tax return 2013 Education credits, Education credits. Amendment to tax return 2013 , Education credits. Amendment to tax return 2013 , 6) Tax credits. Amendment to tax return 2013 Excess social security tax withheld, Excess social security tax withheld. Amendment to tax return 2013 Foreign tax credit, Foreign tax credit. Amendment to tax return 2013 , Foreign tax credit. Amendment to tax return 2013 Hope credit, Education credits. Amendment to tax return 2013 , Education credits. Amendment to tax return 2013 Lifetime learning credit, Education credits. Amendment to tax return 2013 , Education credits. Amendment to tax return 2013 Retirement savings contributions, Retirement savings contributions credit. Amendment to tax return 2013 , Retirement savings contributions credit. Amendment to tax return 2013 , Retirement savings contributions credit. Amendment to tax return 2013 Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Amendment to tax return 2013 Tax withheld at source, Tax withheld at the source. Amendment to tax return 2013 Tax withheld on partnership income, Tax withheld on partnership income. Amendment to tax return 2013 Withholding from wages, Withholding from wages. Amendment to tax return 2013 Crew members Alien status, Crew members. Amendment to tax return 2013 Compensation, Crew members. Amendment to tax return 2013 Currency, transporting, Other Forms You May Have To File D Days of presence, Days of Presence in the United States De minimis presence, De minimis presence. Amendment to tax return 2013 Deductions, Deductions, Itemized Deductions Departure permit, When to get a sailing or departure permit. Amendment to tax return 2013 Depreciable property, Depreciable property. Amendment to tax return 2013 Diplomats (see Foreign government employees) Direct economic relationship, Personal Service Income Disclosure statement, Disclosure statement. Amendment to tax return 2013 Dividends, U. Amendment to tax return 2013 S. Amendment to tax return 2013 source income, Dividends Dual-status aliens, Dual-Status Aliens Dual-status tax year, Dual-Status Aliens, Dual-Status Tax Year Child care credit, Child and dependent care credit. Amendment to tax return 2013 Computation of tax, How To Figure Tax Credit for the elderly or the disabled, 6) Tax credits. Amendment to tax return 2013 Earned income credit, 6) Tax credits. Amendment to tax return 2013 Education credit, 6) Tax credits. Amendment to tax return 2013 Exemptions, 2) Exemptions. Amendment to tax return 2013 Foreign tax credit, Foreign tax credit. Amendment to tax return 2013 Forms to file, Forms To File Head of household. Amendment to tax return 2013 , 3) Head of household. Amendment to tax return 2013 Income subject to tax, Income Subject to Tax Joint return, 4) Joint return. Amendment to tax return 2013 Residency ending date, Dual-Status Aliens Residency starting date, Dual-Status Aliens Restrictions, Restrictions for Dual-Status Taxpayers Standard deduction, 1) Standard deduction. Amendment to tax return 2013 Tax rates, 5) Tax rates. Amendment to tax return 2013 When and where to file, When and Where To File E Earned income credit Dual-status alien, 6) Tax credits. Amendment to tax return 2013 Nonresident alien, Earned income credit. Amendment to tax return 2013 Resident alien, Earned income credit. Amendment to tax return 2013 Education credits Dual-status alien, 6) Tax credits. Amendment to tax return 2013 Nonresident alien, Education credits. Amendment to tax return 2013 Resident alien, Education credits. Amendment to tax return 2013 Effectively connected income, Effectively Connected Income Foreign income, Foreign Income Investment income, Investment Income Pensions, Pensions. Amendment to tax return 2013 Real property gain or loss, Real Property Gain or Loss Real property income choice, Income From Real Property Tax on, Tax on Effectively Connected Income Transportation income, Transportation Income Employees of foreign governments, Employees of foreign governments. Amendment to tax return 2013 Employees of international organizations, Employees of international organizations. Amendment to tax return 2013 Employees, household, Household employees. Amendment to tax return 2013 Employees, withholding exemption under tax treaty, Employees and independent contractors. Amendment to tax return 2013 Employer identification number, Employer identification number (EIN). Amendment to tax return 2013 Estate, beneficiary, Beneficiary of an estate or trust. Amendment to tax return 2013 Estimated tax, Paying Tax Through Withholding or Estimated Tax , Estimated Tax Form 1040-ES (NR) Excess social security tax, Excess social security tax withheld. Amendment to tax return 2013 Exchange visitors, Exchange Visitors Income from foreign employer, Students and exchange visitors. Amendment to tax return 2013 Social security and Medicare taxes, Students and Exchange Visitors Exclusions from gross income, Exclusions From Gross Income Annuities, Income from certain annuities. Amendment to tax return 2013 Compensation from a foreign employer, Students and exchange visitors. Amendment to tax return 2013 Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Students and exchange visitors, Students and exchange visitors. Amendment to tax return 2013 Treaty income, Income affected by treaties. Amendment to tax return 2013 , Treaty Income Exempt individual, Exempt individual. Amendment to tax return 2013 Exemption from withholding Employees, Employees and independent contractors. Amendment to tax return 2013 Independent contractors, Employees and independent contractors. Amendment to tax return 2013 Students, teachers, and researchers, Students, teachers, and researchers. Amendment to tax return 2013 Exemptions Dual-status taxpayer, Exemptions Indian students and business apprentices, Students and business apprentices from India. Amendment to tax return 2013 Nonresident alien, Exemptions Resident alien, Exemptions Residents of Mexico or Canada, Residents of Mexico or Canada or U. Amendment to tax return 2013 S. Amendment to tax return 2013 nationals. Amendment to tax return 2013 Residents of South Korea, Residents of South Korea. Amendment to tax return 2013 U. Amendment to tax return 2013 S. Amendment to tax return 2013 nationals, Residents of Mexico or Canada or U. Amendment to tax return 2013 S. Amendment to tax return 2013 nationals. Amendment to tax return 2013 Expatriation tax, Expatriation Before June 4, 2004 F Fellowship grant Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Filing requirements, Nonresident Aliens Filing returns, Figuring Your Tax Amended returns, Amended Returns and Claims for Refund Claims for refund, Amended Returns and Claims for Refund Commonwealth of the Northern Mariana Islands, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Amendment to tax return 2013 Dual-status taxpayer, Forms To File Estimated tax, When to pay estimated tax. Amendment to tax return 2013 Form 1040-C, Form 1040-C Form 1040NR, Figuring Your Tax, Nonresident Aliens Form 1040NR-EZ, Figuring Your Tax, Form 1040NR-EZ Form 2063, Form 2063 Guam, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Amendment to tax return 2013 Nonresident alien, Figuring Your Tax U. Amendment to tax return 2013 S. Amendment to tax return 2013 Virgin Islands, Aliens from the U. Amendment to tax return 2013 S. Amendment to tax return 2013 Virgin Islands. Amendment to tax return 2013 Who must file, Nonresident Aliens Filing status, Filing Status First-year choice, First-Year Choice Fixed or determinable income, Fixed or Determinable Income Foreign country, Foreign country. Amendment to tax return 2013 Foreign earned income exclusion, Foreign Earned Income and Housing Amount Foreign employer, Employees of foreign persons, organizations, or offices. Amendment to tax return 2013 , Foreign employer. Amendment to tax return 2013 Foreign government employees Alien status, Foreign government-related individuals. Amendment to tax return 2013 Exempt from U. Amendment to tax return 2013 S. Amendment to tax return 2013 tax, Employees of Foreign Governments and International Organizations Tax treaty exemption, Employees of Foreign Governments Foreign income subject to U. Amendment to tax return 2013 S. Amendment to tax return 2013 tax, Foreign Income Foreign organizations, charitable contributions to, Charitable contributions. Amendment to tax return 2013 Foreign tax credit Dual-status alien, Foreign tax credit. Amendment to tax return 2013 Nonresident alien, Foreign tax credit. Amendment to tax return 2013 Resident alien, Foreign tax credit. Amendment to tax return 2013 Forms, Form 8843. Amendment to tax return 2013 1040-C, Form 1040-C 1040-ES(NR), Estimated Tax Form 1040-ES (NR) 1040NR, Nonresident Aliens 1040NR-EZ, Form 1040NR-EZ 1040X, Amended Returns and Claims for Refund 1042-S, Tax Withheld on Real Property Sales 1116, Foreign tax credit. Amendment to tax return 2013 , Foreign tax credit. Amendment to tax return 2013 , Foreign tax credit. Amendment to tax return 2013 2063, Form 2063 2106, Deductible travel expenses. Amendment to tax return 2013 2210, Penalty for failure to pay estimated income tax. Amendment to tax return 2013 3903, Moving expenses. Amendment to tax return 2013 4563, Residents of American Samoa. Amendment to tax return 2013 4790 (see FinCEN 105) 6251, Alternative minimum tax. Amendment to tax return 2013 8233, Employees and independent contractors. Amendment to tax return 2013 8275, Disclosure statement. Amendment to tax return 2013 8288, Credit for tax withheld. Amendment to tax return 2013 8288-A, Credit for tax withheld. Amendment to tax return 2013 8288-B, Withholding certificates. Amendment to tax return 2013 8801, Credit for prior year minimum tax. Amendment to tax return 2013 8805, Tax Withheld on Partnership Income, Tax Withheld on Real Property Sales 8833, Effect of Tax Treaties, Resident Aliens 8840, Form 8840. Amendment to tax return 2013 8843, Form 8843. Amendment to tax return 2013 8854, Reporting requirements. Amendment to tax return 2013 FinCEN 105, Other Forms You May Have To File W-4, Withholding on Wages, Alternate Withholding Procedure, Form W-4. Amendment to tax return 2013 W-7, Individual taxpayer identification number (ITIN). Amendment to tax return 2013 W-8BEN, Income Entitled to Tax Treaty Benefits W-8ECI, Withholding on Pensions W-9, Notification of Alien Status Forms to file Dual-status alien, Forms To File Nonresident aliens, Nonresident Aliens Resident alien, Resident Aliens Sailing permits, Forms To File Free tax services, Free help with your tax return. Amendment to tax return 2013 G Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing German social security benefits, Special Rule for Canadian and German Social Security Benefits Green card test, Green Card Test H Head of household Nonresident alien, Head of household. Amendment to tax return 2013 Resident alien, Head of household. Amendment to tax return 2013 Help (see Tax help) Home, sale of, Gain From the Sale of Your Main Home Household employees, Household employees. Amendment to tax return 2013 I Identification number, taxpayer Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. Amendment to tax return 2013 Income Community, Community Income Effectively connected, Effectively Connected Income Exclusions, Exclusions From Gross Income Fixed or determinable, Fixed or Determinable Income Foreign, Foreign Income From real property, Income From Real Property Income affected by treaties, Income affected by treaties. Amendment to tax return 2013 Interest, Interest Income Investment, Investment Income Personal services, Personal Service Income Reporting, Reporting Your Income Sale of home, Gain From the Sale of Your Main Home Tip, Withholding on Tip Income Income code 28, Gambling Winnings Income from U. Amendment to tax return 2013 S. Amendment to tax return 2013 sources, Source of Income Dividends, Dividends Interest, Interest Income Pensions and annuities, Pensions and Annuities Personal property, Personal Property Personal services, Personal Services Real property, Real Property Rents or royalties, Rents or Royalties Independent contractors Withholding exemption under tax treaty, Employees and independent contractors. Amendment to tax return 2013 Withholding rules, Independent Contractors India, students and business apprentices from Exemptions, Students and business apprentices from India. Amendment to tax return 2013 Exemptions for spouse and dependents, Students and business apprentices from India. Amendment to tax return 2013 Standard deduction, Students and business apprentices from India. Amendment to tax return 2013 Withholding allowances, Students and business apprentices from India. Amendment to tax return 2013 Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). Amendment to tax return 2013 Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). Amendment to tax return 2013 Intangible property, Intangible property. Amendment to tax return 2013 Interest Portfolio, Portfolio interest. Amendment to tax return 2013 , Interest that does not qualify as portfolio interest. Amendment to tax return 2013 Interest income Contingent, Contingent interest. Amendment to tax return 2013 Excludable, Interest Income Source rule, Interest Income International organization employees Alien status, Foreign government-related individuals. Amendment to tax return 2013 Exempt from U. Amendment to tax return 2013 S. Amendment to tax return 2013 tax, Employees of Foreign Governments and International Organizations International social security agreements, International Social Security Agreements Interrupted period of residence, Interrupted Period of Residence Inventory, Inventory property. Amendment to tax return 2013 Investment income, Investment Income Itemized deductions, Itemized Deductions J Job expenses, Job expenses and other miscellaneous deductions. Amendment to tax return 2013 K Korea, South Exemptions, Residents of South Korea. Amendment to tax return 2013 , Exemptions Married filing separately, Married nonresident alien. Amendment to tax return 2013 Qualifying widow filing status, Qualifying widow(er). Amendment to tax return 2013 Withholding tax, U. Amendment to tax return 2013 S. Amendment to tax return 2013 nationals or residents of Canada, Mexico, or South Korea. Amendment to tax return 2013 L Last year of residency, Last Year of Residency Long-term U. Amendment to tax return 2013 S. Amendment to tax return 2013 resident Defined, Long-term resident defined. Amendment to tax return 2013 Expatriation tax, Long-term resident defined. Amendment to tax return 2013 Losses Business, Business Profits and Losses and Sales Transactions Capital Assets, Sales or Exchanges of Capital Assets Casualty and theft, Casualty and theft losses. Amendment to tax return 2013 Of nonresident aliens, Losses. Amendment to tax return 2013 Real property, Real Property Gain or Loss M Married filing jointly Nonresident alien, Married nonresident alien. Amendment to tax return 2013 Resident alien, Married filing jointly. Amendment to tax return 2013 Medical condition, Medical condition. Amendment to tax return 2013 Medicare tax, Social Security and Medicare Taxes Mexico Commuters, Regular commuters from Canada or Mexico. Amendment to tax return 2013 Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). Amendment to tax return 2013 Residents of, Residents of Mexico or Canada or U. Amendment to tax return 2013 S. Amendment to tax return 2013 nationals. Amendment to tax return 2013 Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. Amendment to tax return 2013 Withholding tax, U. Amendment to tax return 2013 S. Amendment to tax return 2013 nationals or residents of Canada, Mexico, or South Korea. Amendment to tax return 2013 Miscellaneous deductions, Job expenses and other miscellaneous deductions. Amendment to tax return 2013 Monetary instruments, transporting, Other Forms You May Have To File Moving expenses, Moving expenses. Amendment to tax return 2013 Multi-level marketing, Multi-level marketing. Amendment to tax return 2013 , Multi-level marketing. Amendment to tax return 2013 Municipal bonds, State and local government obligations. Amendment to tax return 2013 N National of the United States, Qualifying widow(er). Amendment to tax return 2013 , 5) Tax rates. Amendment to tax return 2013 , Withholding on Wages Natural resources (see Real property) Non-registered obligations, Obligations not in registered form. Amendment to tax return 2013 Nonresident alien, Nonresident Aliens Annuity income, Income from certain annuities. Amendment to tax return 2013 Business expenses, Ordinary and necessary business expenses. Amendment to tax return 2013 Casualty and theft losses, Casualty and theft losses. Amendment to tax return 2013 Charitable contributions, Charitable contributions. Amendment to tax return 2013 Child care credit, Child and dependent care credit. Amendment to tax return 2013 Credit for excess social security tax withheld, Excess social security tax withheld. Amendment to tax return 2013 Credit for income tax withheld, Withholding from wages. Amendment to tax return 2013 Credit for prior year minimum tax, Credit for prior year minimum tax. Amendment to tax return 2013 Defined, Nonresident Aliens Earned income credit, Earned income credit. Amendment to tax return 2013 Education credits, Education credits. Amendment to tax return 2013 Effectively connected income, tax on, Tax on Effectively Connected Income Filing Form 1040NR, Figuring Your Tax Filing Form 1040NR-EZ, Figuring Your Tax Foreign tax credit, Foreign tax credit. Amendment to tax return 2013 Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Head of household, Head of household. Amendment to tax return 2013 How income is taxed, Nonresident Aliens Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). Amendment to tax return 2013 Interest income, Interest Income Job expenses, Job expenses and other miscellaneous deductions. Amendment to tax return 2013 Losses, Losses. Amendment to tax return 2013 Married filing jointly, Married nonresident alien. Amendment to tax return 2013 Miscellaneous deductions, Job expenses and other miscellaneous deductions. Amendment to tax return 2013 Moving expenses, Moving expenses. Amendment to tax return 2013 Personal exemptions, Exemptions Qualifying widow(er), Qualifying widow(er). Amendment to tax return 2013 Standard deduction, Standard deduction. Amendment to tax return 2013 State and local income taxes, State and local income taxes. Amendment to tax return 2013 Students, Nonresident Alien Students Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Amendment to tax return 2013 Tax withheld at source, Tax withheld at the source. Amendment to tax return 2013 Travel expenses, Travel expenses. Amendment to tax return 2013 Withholding from partnership income, Tax withheld on partnership income. Amendment to tax return 2013 Withholding tax, Paying Tax Through Withholding or Estimated Tax Nonresident spouse treated as a resident, Nonresident Spouse Treated as a Resident O Obligations Not in registered form, Obligations not in registered form. Amendment to tax return 2013 Registered, Obligations in registered form. Amendment to tax return 2013 Original issue discount, Original issue discount (OID). Amendment to tax return 2013 P Partnership Income, tax withheld on, Tax Withheld on Partnership Income Partnerships, Partnerships. Amendment to tax return 2013 Payment against U. Amendment to tax return 2013 S. Amendment to tax return 2013 tax, Payments Tax withheld at the source, Tax withheld at the source. Amendment to tax return 2013 Withholding from wages, Tax Withheld Penalties, Penalties. Amendment to tax return 2013 , Penalties Accuracy-related, Accuracy-related penalty. Amendment to tax return 2013 Failure to file, Filing late. Amendment to tax return 2013 Failure to pay, Paying tax late. Amendment to tax return 2013 Failure to supply taxpayer identification number, Failure to supply taxpayer identification number. Amendment to tax return 2013 Fraud, Fraud. Amendment to tax return 2013 Frivolous tax submission, Frivolous tax submission. Amendment to tax return 2013 Negligence, Negligence or disregard. Amendment to tax return 2013 Substantial understatement of income tax, Substantial understatement of income tax. Amendment to tax return 2013 Penalty for failure to pay estimated income tax, Penalty for failure to pay estimated income tax. Amendment to tax return 2013 Penalty on early withdrawal of savings, Penalty on early withdrawal of savings. Amendment to tax return 2013 Pensions, Pensions. Amendment to tax return 2013 Source rule, Pensions and Annuities Withholding on, Withholding on Pensions Personal exemption Prorating, Personal exemption. Amendment to tax return 2013 Withholding allowance, Allowance for Personal Exemption Personal property, Personal Property Personal services income Connected with U. Amendment to tax return 2013 S. Amendment to tax return 2013 business, Personal Service Income Paid by foreign employer, Services Performed for Foreign Employer Source rule, Personal Services Tax treaty exemption, Personal Services Withholding on wages, Withholding on Wages Portfolio interest, Portfolio interest. Amendment to tax return 2013 , Interest that does not qualify as portfolio interest. Amendment to tax return 2013 Prizes, Scholarships, Grants, Prizes, and Awards Professional athletes, Professional athletes. Amendment to tax return 2013 Property Depreciable, Depreciable property. Amendment to tax return 2013 Intangible, Intangible property. Amendment to tax return 2013 Inventory, Inventory property. Amendment to tax return 2013 Personal, Personal Property Real, Real Property, Real Property Gain or Loss Protective return, Protective return. Amendment to tax return 2013 Publications (see Tax help) Puerto Rico, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. Amendment to tax return 2013 S. Amendment to tax return 2013 possessions. Amendment to tax return 2013 , Bona Fide Residents of American Samoa or Puerto Rico, Residents of American Samoa and Puerto Rico. Amendment to tax return 2013 Q Qualified investment entity Distributions paid by, Qualified investment entities. Amendment to tax return 2013 R Railroad retirement benefits, Social Security Benefits, Social security and railroad retirement benefits. Amendment to tax return 2013 Real estate (see Real property) Real property Definition, Real Property Income from, Income From Real Property Natural resources, Natural resources. Amendment to tax return 2013 Sale or exchange of, Real Property Gain or Loss Source rule, Real Property Tax withheld on sale of, Tax Withheld on Real Property Sales U. Amendment to tax return 2013 S. Amendment to tax return 2013 real property interest, U. Amendment to tax return 2013 S. Amendment to tax return 2013 real property interest. Amendment to tax return 2013 Real property income, Real property income. Amendment to tax return 2013 Refunds, claims for, Amended Returns and Claims for Refund Registered obligations, Obligations in registered form. Amendment to tax return 2013 Rents, Rents or Royalties Researchers, wage withholding exemption under tax treaty, Students, teachers, and researchers. Amendment to tax return 2013 , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Residence, interrupted, Interrupted Period of Residence Residency First year, First Year of Residency Last year, Last Year of Residency Starting date, Residency starting date under substantial presence test. Amendment to tax return 2013 Termination date, Last Year of Residency Tests, Resident Aliens Resident alien, Resident Aliens Child tax credit, Child tax credit. Amendment to tax return 2013 , Child tax credit. Amendment to tax return 2013 , Child tax credit. Amendment to tax return 2013 Defined, Resident Aliens Education credits, Education credits. Amendment to tax return 2013 Head of household, Head of household. Amendment to tax return 2013 Married filing jointly, Married filing jointly. Amendment to tax return 2013 Qualifying widow(er), Qualifying widow(er). Amendment to tax return 2013 Resident alien status, choosing, Choosing Resident Alien Status Retirement savings contributions credit Dual-status alien, Retirement savings contributions credit. Amendment to tax return 2013 Nonresident alien, Retirement savings contributions credit. Amendment to tax return 2013 Resident alien, Retirement savings contributions credit. Amendment to tax return 2013 Royalties, Rents or Royalties S Sailing permits, departing aliens Aliens not requiring, Aliens Not Required To Obtain Sailing or Departure Permits Bond furnished, insuring tax payment, Paying Taxes and Obtaining Refunds Form 1040-C, Form 1040-C Form 2063, Form 2063 Forms to file, Forms To File When to get, When to get a sailing or departure permit. Amendment to tax return 2013 Where to get, Where to get a sailing or departure permit. Amendment to tax return 2013 Salary (see Personal services income) Sale of home, income from, Gain From the Sale of Your Main Home Sales or exchanges, capital assets, Sales or Exchanges of Capital Assets Scholarship Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Securities, trading in, Trading in stocks, securities, and commodities. Amendment to tax return 2013 Self-employed retirement plans, Self-employed SEP, SIMPLE, and qualified retirement plans. Amendment to tax return 2013 Self-employment tax, Self-Employment Tax Social security benefits Dual-status alien, Social security and railroad retirement benefits. Amendment to tax return 2013 Nonresident alien, Social Security Benefits Social security number, Social security number (SSN). Amendment to tax return 2013 Social security tax Credit for excess tax withheld, Social Security and Medicare Taxes Excess withheld, Excess social security tax withheld. Amendment to tax return 2013 Foreign students and exchange visitors, Students and Exchange Visitors International agreements, International Social Security Agreements Self-employment tax, Self-Employment Tax Totalization agreements, International Social Security Agreements Withheld in error, Refund of Taxes Withheld in Error Source of compensation for labor or personal services Alternative basis, Alternative Basis Multi-year compensation, Multi-year compensation. Amendment to tax return 2013 Time basis, Time Basis Source of income, Source of Income Standard deduction, Standard deduction. Amendment to tax return 2013 State and local income taxes, State and local income taxes. Amendment to tax return 2013 Stocks, trading in, Trading in stocks, securities, and commodities. Amendment to tax return 2013 Student loan interest expense, Student loan interest expense. Amendment to tax return 2013 Students Alien status, Students. Amendment to tax return 2013 Engaged in U. Amendment to tax return 2013 S. Amendment to tax return 2013 business, Students and trainees. Amendment to tax return 2013 Fellowship grant, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Income from foreign employer, Students and exchange visitors. Amendment to tax return 2013 Scholarship, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Social security and Medicare taxes, Students and Exchange Visitors Tax treaty exemption, Students, Apprentices, and Trainees Wage withholding exemption under tax treaty, Students, teachers, and researchers. Amendment to tax return 2013 , Appendix A—Tax Treaty Exemption Procedure for Students Students and business apprentices from India, Students and business apprentices from India. Amendment to tax return 2013 , Students and business apprentices from India. Amendment to tax return 2013 , Students and business apprentices from India. Amendment to tax return 2013 , Students and business apprentices from India. Amendment to tax return 2013 Substantial presence test, Substantial Presence Test T Tax credits and payments Nonresident aliens, Nonresident Aliens Resident aliens, Tax Credits and Payments Tax help, How To Get Tax Help Tax home, Tax home. Amendment to tax return 2013 , Tax home. Amendment to tax return 2013 Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Amendment to tax return 2013 Tax treaties Benefits, Treaty Income, Some Typical Tax Treaty Benefits Capital gains, Capital Gains Effect of, Effect of Tax Treaties Employees of foreign governments, Employees of Foreign Governments Exclusions from income, Income affected by treaties. Amendment to tax return 2013 Income affected by, Income affected by treaties. Amendment to tax return 2013 Reporting benefits claimed, Reporting Treaty Benefits Claimed Teachers and professors, Teachers, Professors, and Researchers Trainees, students, and apprentices, Students, Apprentices, and Trainees Tax Treaties Income entitled to benefits, Income Entitled to Tax Treaty Benefits Tax year, Tax Year, Tax Year Tax, expatriation, Expatriation Before June 4, 2004 Tax, transportation, Transportation Tax Taxpayer identification number Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. Amendment to tax return 2013 Teachers Alien status, Teachers and trainees. Amendment to tax return 2013 Tax treaty exemption, Teachers, Professors, and Researchers Wage withholding exemption under tax treaty, Students, teachers, and researchers. Amendment to tax return 2013 , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Tie-breaker rule, Effect of Tax Treaties Tip income, Withholding on Tip Income Totalization agreements, International Social Security Agreements Trade or business, U. Amendment to tax return 2013 S. Amendment to tax return 2013 , Trade or Business in the United States Beneficiary of estate or trust, Beneficiary of an estate or trust. Amendment to tax return 2013 Business operations, Business operations. Amendment to tax return 2013 Income from U. Amendment to tax return 2013 S. Amendment to tax return 2013 sources, Effectively Connected Income Partnerships, Partnerships. Amendment to tax return 2013 Personal services, Personal Services Students and trainees, Students and trainees. Amendment to tax return 2013 Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. Amendment to tax return 2013 Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. Amendment to tax return 2013 Trainees, Teachers and trainees. Amendment to tax return 2013 , Students and trainees. Amendment to tax return 2013 Transportation income Connected with U. Amendment to tax return 2013 S. Amendment to tax return 2013 business, Transportation Income Source rule, Transportation Income Transportation of currency or monetary instruments, Other Forms You May Have To File Transportation tax, Transportation Tax Transportation-related employment, residents of Canada or Mexico, Residents of Canada or Mexico engaged in transportation-related employment. Amendment to tax return 2013 Travel expenses, Travel expenses. Amendment to tax return 2013 Treaties, income affected by, Income affected by treaties. Amendment to tax return 2013 Treaty benefits for resident aliens, Resident Aliens Treaty benefits, reporting benefits claimed, Reporting Treaty Benefits Claimed Trust, beneficiary, Beneficiary of an estate or trust. Amendment to tax return 2013 TTY/TDD information, How To Get Tax Help U U. Amendment to tax return 2013 S Virgin Islands, residents of Withholding on wages, Residents of the U. Amendment to tax return 2013 S. Amendment to tax return 2013 Virgin Islands. Amendment to tax return 2013 U. Amendment to tax return 2013 S. Amendment to tax return 2013 national, Qualifying widow(er). Amendment to tax return 2013 , 5) Tax rates. Amendment to tax return 2013 , Withholding on Wages U. Amendment to tax return 2013 S. Amendment to tax return 2013 real property holding corporation, U. Amendment to tax return 2013 S. Amendment to tax return 2013 real property holding corporation. Amendment to tax return 2013 U. Amendment to tax return 2013 S. Amendment to tax return 2013 real property interest, U. Amendment to tax return 2013 S. Amendment to tax return 2013 real property interest. Amendment to tax return 2013 U. Amendment to tax return 2013 S. Amendment to tax return 2013 tax-exempt income, expenses allocable to, Expenses allocable to U. Amendment to tax return 2013 S. Amendment to tax return 2013 tax-exempt income. Amendment to tax return 2013 U. Amendment to tax return 2013 S. Amendment to tax return 2013 Virgin Islands, residents of Where to file, Aliens from the U. Amendment to tax return 2013 S. Amendment to tax return 2013 Virgin Islands. Amendment to tax return 2013 W Wages (see Personal services income) Wages exempt from withholding, Wages Exempt From Withholding Wages, withholding on, Withholding on Wages Waiver of filing deadline, Waiver of filing deadline. Amendment to tax return 2013 When to file, When To File, When to file for deductions and credits. Amendment to tax return 2013 Where to file, When To File Who must file, Nonresident Aliens Withholding, Paying Tax Through Withholding or Estimated Tax , Withholding From Other Income Withholding tax Allowance for personal exemption, Allowance for Personal Exemption Central withholding agreements, Central withholding agreements. Amendment to tax return 2013 Notification of alien status, Notification of Alien Status On sale of real property, Withholding of tax. Amendment to tax return 2013 Pensions, Withholding on Pensions Puerto Rico, residents of, Residents of American Samoa and Puerto Rico. Amendment to tax return 2013 Real property sales, Tax Withheld on Real Property Sales Residents of Canada, Mexico, or South Korea, U. Amendment to tax return 2013 S. Amendment to tax return 2013 nationals or residents of Canada, Mexico, or South Korea. Amendment to tax return 2013 Scholarships and grants, Withholding on Scholarships and Fellowship Grants Social security taxes, Social Security and Medicare Taxes Tax treaty benefits, Income Entitled to Tax Treaty Benefits Tip income, Withholding on Tip Income U. Amendment to tax return 2013 S. Amendment to tax return 2013 nationals, U. Amendment to tax return 2013 S. Amendment to tax return 2013 nationals or residents of Canada, Mexico, or South Korea. Amendment to tax return 2013 U. Amendment to tax return 2013 S. Amendment to tax return 2013 Virgin Islands, residents of, Residents of the U. Amendment to tax return 2013 S. Amendment to tax return 2013 Virgin Islands. Amendment to tax return 2013 Wages, Withholding on Wages Wages exempt from, Wages Exempt From Withholding Where to report on the return, Tax Withheld Withholding from compensation, Withholding From Compensation Prev  Up     Home   More Online Publications