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Can I File My 2011 Taxes

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Can I File My 2011 Taxes

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Can i file my 2011 taxes 14. Can i file my 2011 taxes   Excise Taxes Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Fuels Used in FarmingBuyer of fuel, including undyed diesel fuel or undyed kerosene. Can i file my 2011 taxes Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). Can i file my 2011 taxes Custom application of fertilizer and pesticide. Can i file my 2011 taxes Fuel not used for farming. Can i file my 2011 taxes Dyed Diesel Fuel and Dyed Kerosene Fuels Used in Off-Highway Business Use Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines How To Claim a Credit or RefundCredit only. Can i file my 2011 taxes Claiming a Credit Claiming a Refund Including the Credit or Refund in Income Introduction You may be eligible to claim a credit on your income tax return for the federal excise tax on certain fuels. Can i file my 2011 taxes You may also be eligible to claim a quarterly refund of the fuel taxes during the year, instead of waiting to claim a credit on your income tax return. Can i file my 2011 taxes Whether you can claim a credit or refund depends on whether the fuel was taxed and the purpose (nontaxable use) for which you used the fuel. Can i file my 2011 taxes The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. Can i file my 2011 taxes Use on a farm for farming purposes. Can i file my 2011 taxes Off-highway business use. Can i file my 2011 taxes Uses other than as a fuel in a propulsion engine, such as home use. Can i file my 2011 taxes Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. Can i file my 2011 taxes See Publication 510, Excise Taxes, for more information. Can i file my 2011 taxes Topics - This chapter discusses: Fuels used in farming Dyed diesel fuel and dyed kerosene Fuels used in off-highway business use Fuels used for household purposes How to claim a credit or refund Including the credit or refund in income Useful Items - You may want to see: Publication 510 Excise Taxes Form (and Instructions) 720 Quarterly Federal Excise Tax Return 4136 Credit for Federal Tax Paid on Fuels 8849 Claim for Refund of Excise Taxes See chapter 16 for information about getting publications and forms. Can i file my 2011 taxes Fuels Used in Farming Owners, operators, and tenants of farms and certain other persons may be eligible to claim a credit or refund of excise taxes on fuel used in the trade or business of farming, when used on a farm in the United States for farming purposes. Can i file my 2011 taxes See Table 14-1 for a list of available fuel tax credits and refunds. Can i file my 2011 taxes Fuel is used on a farm for farming purposes only if used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes. Can i file my 2011 taxes Farm. Can i file my 2011 taxes   A farm includes livestock, dairy, fish, poultry, fruit, fur-bearing animals, and truck farms, orchards, plantations, ranches, nurseries, ranges, and feed yards for finishing cattle. Can i file my 2011 taxes It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. Can i file my 2011 taxes A fish farm is an area where fish are grown or raised and not merely caught or harvested. Can i file my 2011 taxes Table 14-1. Can i file my 2011 taxes Fuel Tax Credits and Refunds at a Glance Use this table to see if you can take a credit or refund for a nontaxable use of the fuel listed. Can i file my 2011 taxes Fuel Used On a Farm for Farming Purposes Off-Highway Business Use Household Use or Use Other Than as a Fuel1 Gasoline Credit only Credit or refund None Aviation gasoline Credit only None None Undyed diesel fuel and undyed kerosene Credit or refund Credit or refund2 Credit or refund2 Kerosene for use in aviation Credit or refund None None Dyed diesel fuel and dyed kerosene None None None Other Fuels (including alternative fuels)3 Credit or refund Credit or refund None 1For a use other than as fuel in a propulsion engine. Can i file my 2011 taxes 2Applies to undyed kerosene not sold from a blocked pump or, under certain circumstances, for blending with undyed diesel fuel to be used for heating purposes. Can i file my 2011 taxes See Reg. Can i file my 2011 taxes 48. Can i file my 2011 taxes 6427-10 (b)(1) for the definition of a blocked pump. Can i file my 2011 taxes 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. Can i file my 2011 taxes It includes the alternative fuels: liquefied petroleum gas (LPG),“P” Series fuels, compressed natural gas (CNG), liquefied hydrogen, any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process, liquid fuel derived from biomass, liquid natural gas (LNG), liquefied gas derived from biomass, and compressed gas derived from biomass. Can i file my 2011 taxes Farming purposes. Can i file my 2011 taxes   As the owner, tenant, or operator and the ultimate purchaser of fuel that you purchased, you use the fuel on a farm for farming purposes if you use it in any of the following ways. Can i file my 2011 taxes To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. Can i file my 2011 taxes To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. Can i file my 2011 taxes To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. Can i file my 2011 taxes To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. Can i file my 2011 taxes For this use to qualify, you must have produced more than half the commodity so treated during the tax year. Can i file my 2011 taxes The more-than-one-half test applies separately to each commodity. Can i file my 2011 taxes Commodity means a single raw product. Can i file my 2011 taxes For example, apples and peaches are two separate commodities. Can i file my 2011 taxes To plant, cultivate, care for, or cut trees or to prepare (other than sawing logs into lumber, chipping, or other milling) trees for market, but only if these activities are incidental to your farming operations. Can i file my 2011 taxes Your tree operations are incidental only if they are minor in nature when compared to the total farming operations. Can i file my 2011 taxes   If any other person, such as a neighbor or custom operator (independent contractor), performs a service for you on your farm for any of the purposes included in list items (1) or (2), above, you are considered to be the ultimate purchaser who used the fuel on a farm for farming purposes. Can i file my 2011 taxes Therefore, you can still claim the credit or refund for the fuel so used. Can i file my 2011 taxes However, see Custom application of fertilizer and pesticide, later. Can i file my 2011 taxes If the other person performs any other services for you on your farm for purposes not included in list items (1) or (2) above, no one can claim the credit or refund for fuel used on your farm for those other services. Can i file my 2011 taxes Buyer of fuel, including undyed diesel fuel or undyed kerosene. Can i file my 2011 taxes   If doubt exists whether the owner, tenant, or operator of the farm bought the fuel, determine who actually bore the cost of the fuel. Can i file my 2011 taxes For example, if the owner of a farm and his or her tenant equally share the cost of gasoline used on the farm, each can claim a credit for the tax on half the fuel used. Can i file my 2011 taxes Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). Can i file my 2011 taxes   Usually, the farmer is the only person who can make a claim for credit or refund for the tax on undyed diesel fuel, undyed kerosene, or other fuels (including alternative fuel) used for farming purposes. Can i file my 2011 taxes However, see Custom application of fertilizer and pesticide, next. Can i file my 2011 taxes Also see Dyed Diesel Fuel and Dyed Kerosene, later. Can i file my 2011 taxes Example. Can i file my 2011 taxes Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. Can i file my 2011 taxes Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. Can i file my 2011 taxes In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. Can i file my 2011 taxes Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. Can i file my 2011 taxes Haleigh can claim the credit for the 200 gallons of undyed diesel fuel used by Tyler on her farm because it qualifies as fuel used on the farm for farming purposes. Can i file my 2011 taxes No one can claim a credit for the 25 gallons used by Lee because that fuel was not used for a farming purpose included in list items (1) or (2), above. Can i file my 2011 taxes In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. Can i file my 2011 taxes Custom application of fertilizer and pesticide. Can i file my 2011 taxes   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. Can i file my 2011 taxes Generally, the applicator is treated as having used the fuel on a farm for farming purposes. Can i file my 2011 taxes For applicators using highway vehicles, only the fuel used on the farm is exempt. Can i file my 2011 taxes Fuel used traveling on the highway to and from the farm is taxable. Can i file my 2011 taxes Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as used for a farming purpose. Can i file my 2011 taxes For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. Can i file my 2011 taxes For kerosene used in aviation, the ultimate purchaser may make the claim or waive the right to make the claim to the registered ultimate vendor. Can i file my 2011 taxes A sample waiver is included as Model Waiver L in the appendix of Publication 510. Can i file my 2011 taxes A registered ultimate vendor is the person who sells undyed diesel fuel, undyed kerosene, or kerosene for use in aviation to the user (ultimate purchaser) of the fuel for use on a farm for farming purposes. Can i file my 2011 taxes To claim a credit or refund of tax, the ultimate vendor must be registered with the Internal Revenue Service at the time the claim is made. Can i file my 2011 taxes However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. Can i file my 2011 taxes Fuel not used for farming. Can i file my 2011 taxes   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. Can i file my 2011 taxes Off the farm, such as on the highway or in noncommercial aviation, even if the fuel is used in transporting livestock, feed, crops, or equipment. Can i file my 2011 taxes For personal use, such as lawn mowing. Can i file my 2011 taxes In processing, packaging, freezing, or canning operations. Can i file my 2011 taxes In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. Can i file my 2011 taxes All-terrain vehicles (ATVs). Can i file my 2011 taxes   Fuel used in ATVs on a farm for farming purposes, discussed earlier, is eligible for a credit or refund of excise taxes on the fuel. Can i file my 2011 taxes Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. Can i file my 2011 taxes If ATVs are used both for farming and nonfarming purposes, only that portion of the fuel used for farming purposes is eligible for the credit or refund. Can i file my 2011 taxes Dyed Diesel Fuel and Dyed Kerosene If you purchase dyed diesel fuel or dyed kerosene for a nontaxable use, you must use it only on a farm for farming purposes or for other nontaxable purposes. Can i file my 2011 taxes For example, you should not use dyed diesel fuel in a truck that is used both on the farm for farming purposes and on the highway, even though the highway use is in connection with farm business. Can i file my 2011 taxes Excise tax applies to the fuel used by the truck on the highways. Can i file my 2011 taxes In this situation, undyed (taxed) fuel should be purchased for the truck. Can i file my 2011 taxes You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. Can i file my 2011 taxes You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. Can i file my 2011 taxes Penalty. Can i file my 2011 taxes   A penalty is imposed on any person who knowingly uses, sells, or alters dyed diesel fuel or dyed kerosene for any purpose other than a nontaxable use. Can i file my 2011 taxes The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. Can i file my 2011 taxes After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. Can i file my 2011 taxes For more information on this penalty, see Publication 510. Can i file my 2011 taxes Fuels Used in Off-Highway Business Use You may be eligible to claim a credit or refund for the excise tax on fuel used in an off-highway business use. Can i file my 2011 taxes Off-highway business use. Can i file my 2011 taxes   This is any use of fuel in a trade or business or in an income-producing activity. Can i file my 2011 taxes The use must not be in a highway vehicle registered or required to be registered for use on public highways. Can i file my 2011 taxes Off-highway business use generally does not include any use in a recreational motorboat. Can i file my 2011 taxes Examples. Can i file my 2011 taxes   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. Can i file my 2011 taxes In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. Can i file my 2011 taxes   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. Can i file my 2011 taxes For more information, see Publication 510. Can i file my 2011 taxes Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines You may be eligible to claim a credit or refund for the excise tax on undyed diesel fuel or kerosene used for home heating, lighting, and cooking. Can i file my 2011 taxes This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. Can i file my 2011 taxes Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. Can i file my 2011 taxes How To Claim a Credit or Refund You may be able to claim a credit or refund of the excise tax on fuels you use for nontaxable uses. Can i file my 2011 taxes The basic rules for claiming credits and refunds are listed in Table 14-2 . Can i file my 2011 taxes Table 14-2. Can i file my 2011 taxes Claiming a Credit or Refund of Excise Taxes This table gives the basic rules for claiming a credit or refund of excise taxes on fuels used for a nontaxable use. Can i file my 2011 taxes   Credit Refund Which form to use Form 4136, Credit for Federal Tax Paid on Fuels Form 8849, Claim for Refund of Excise Taxes, and Schedule 1 (Form 8849), Nontaxable Use of Fuels Type of form Annual Quarterly When to file With your income tax return By the last day of the quarter following the last quarter included in the claim Amount of tax Any amount $750 or more1 1You may carry over an amount less than $750 to the next quarter. Can i file my 2011 taxes 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. Can i file my 2011 taxes You do not have to use any special form, but the records should establish the following information. Can i file my 2011 taxes The total number of gallons bought and used during the period covered by your claim. Can i file my 2011 taxes The dates of the purchases. Can i file my 2011 taxes The names and addresses of suppliers and amounts bought from each during the period covered by your claim. Can i file my 2011 taxes The nontaxable use for which you used the fuel. Can i file my 2011 taxes The number of gallons used for each nontaxable use. Can i file my 2011 taxes It is important that your records separately show the number of gallons used for each nontaxable use that qualifies as a claim. Can i file my 2011 taxes For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. Can i file my 2011 taxes Credit or refund. Can i file my 2011 taxes   A credit is an amount that reduces the tax on your income tax return when you file it at the end of the year. Can i file my 2011 taxes If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. Can i file my 2011 taxes Credit only. Can i file my 2011 taxes   You can claim the following taxes only as a credit on your income tax return. Can i file my 2011 taxes Tax on gasoline and aviation gasoline you used on a farm for farming purposes. Can i file my 2011 taxes Tax on fuels (including undyed diesel fuel or undyed kerosene) you used for nontaxable uses if the total for the tax year is less than $750. Can i file my 2011 taxes Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year. Can i file my 2011 taxes Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. Can i file my 2011 taxes Do not claim a credit for any excise tax for which you have filed a refund claim. Can i file my 2011 taxes How to claim a credit. Can i file my 2011 taxes   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, trust, or farmers' cooperative association. Can i file my 2011 taxes Individuals. Can i file my 2011 taxes   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. Can i file my 2011 taxes If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. Can i file my 2011 taxes Partnership. Can i file my 2011 taxes   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. Can i file my 2011 taxes , showing each partner's share of the number of gallons of each fuel sold or used for a nontaxable use, the type of use, and the applicable credit per gallon. Can i file my 2011 taxes Each partner claims the credit on his or her income tax return for the partner's share of the fuel used by the partnership. Can i file my 2011 taxes An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. Can i file my 2011 taxes S. Can i file my 2011 taxes Return of Income for Electing Large Partnerships. Can i file my 2011 taxes Other entities. Can i file my 2011 taxes   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. Can i file my 2011 taxes When to claim a credit. Can i file my 2011 taxes   You can claim a fuel tax credit on your income tax return for the year you used the fuel. Can i file my 2011 taxes You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. Can i file my 2011 taxes A claim for credit or refund of an overpayment must generally be filed within the later of: Three years from the date the original return was filed, or Two years from the date the tax was paid. Can i file my 2011 taxes Claiming a Refund Generally, you may claim a refund of excise taxes on Form 8849. Can i file my 2011 taxes Complete and attach to Form 8849 the appropriate Form 8849 schedule(s). Can i file my 2011 taxes The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. Can i file my 2011 taxes If you file Form 720, you can use its Schedule C for your refund claims for the quarter. Can i file my 2011 taxes See the Instructions for Form 720. Can i file my 2011 taxes Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Form 720 or Form 4136. Can i file my 2011 taxes You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. Can i file my 2011 taxes This amount is the excise tax on all fuels used for a nontaxable use during that quarter or any prior quarter (for which no other claim has been filed) during the tax year. Can i file my 2011 taxes If you cannot claim at least $750 at the end of a quarter, you carry the amount over to the next quarter of your tax year to determine if you can claim at least $750 for that quarter. Can i file my 2011 taxes If you cannot claim at least $750 at the end of the fourth quarter of your tax year, you must claim a credit on your income tax return using Form 4136. Can i file my 2011 taxes Only one claim can be filed for a quarter. Can i file my 2011 taxes You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. Can i file my 2011 taxes You must claim a credit on your income tax return for the tax. Can i file my 2011 taxes How to file a quarterly claim. Can i file my 2011 taxes   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. Can i file my 2011 taxes Send it to the address shown in the instructions. Can i file my 2011 taxes If you file Form 720, you can use its Schedule C for your refund claims. Can i file my 2011 taxes See the Instructions for Form 720. Can i file my 2011 taxes When to file a quarterly claim. Can i file my 2011 taxes   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. Can i file my 2011 taxes If you do not file a timely refund claim for the fourth quarter of your tax year, you will have to claim a credit for that amount on your income tax return, as discussed earlier. Can i file my 2011 taxes    In most situations, the amount claimed as a credit or refund will be less than the amount deducted as fuel tax expense because the Leaking Underground Storage Tank (LUST) tax of $0. Can i file my 2011 taxes 001 per gallon is generally not subject to credit or refund. Can i file my 2011 taxes Including the Credit or Refund in Income Include any credit or refund of excise taxes on fuels in your gross income if you claimed the total cost of the fuel (including the excise taxes) as an expense deduction that reduced your income tax liability. Can i file my 2011 taxes Which year you include a credit or refund in gross income depends on whether you use the cash or an accrual method of accounting. Can i file my 2011 taxes Cash method. Can i file my 2011 taxes   If you use the cash method and file a claim for refund, include the refund amount in gross income for the tax year in which you receive the refund. Can i file my 2011 taxes If you claim a credit on your income tax return, include the credit amount in gross income for the tax year in which you file Form 4136. Can i file my 2011 taxes If you file an amended return and claim a credit, include the credit amount in gross income for the tax year in which you receive the credit. Can i file my 2011 taxes Example. Can i file my 2011 taxes Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. Can i file my 2011 taxes On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. Can i file my 2011 taxes Then, on Form 4136, she claimed the $110 as a credit. Can i file my 2011 taxes Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. Can i file my 2011 taxes Accrual method. Can i file my 2011 taxes   If you use an accrual method, include the amount of credit or refund in gross income for the tax year in which you used the fuels. Can i file my 2011 taxes It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. Can i file my 2011 taxes Example. Can i file my 2011 taxes Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. Can i file my 2011 taxes On Schedule F, she deducts the total cost of gasoline (including $155 of excise taxes) she used on the farm for farming purposes during 2012. Can i file my 2011 taxes On Form 4136, Patty claims the $155 as a credit. Can i file my 2011 taxes She reports the $155 as other income on line 8b of her 2012 Schedule F. Can i file my 2011 taxes Prev  Up  Next   Home   More Online Publications