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File 2012 Taxes For Free

File 2012 taxes for free 2. File 2012 taxes for free   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. File 2012 taxes for free Providing information. File 2012 taxes for free Definitions of Nontaxable UsesCustom application of fertilizer and pesticide. File 2012 taxes for free Fuel used between airfield and farm. File 2012 taxes for free Fuel not used for farming. File 2012 taxes for free Vehicles not considered highway vehicles. File 2012 taxes for free 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. File 2012 taxes for free This chapter lists the nontaxable uses of each fuel and defines the nontaxable uses. File 2012 taxes for free Information on the refund of second tax is included. File 2012 taxes for free This chapter also explains credits and refunds for the biodiesel or renewable diesel mixture credits, and the alternative fuel mixture and alternative fuel credits. File 2012 taxes for free 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. File 2012 taxes for free Exported taxable fuel. File 2012 taxes for free   The claim rates for exported taxable fuel are listed on Schedule C (Form 720), Schedule 1 (Form 8849), and Form 4136. File 2012 taxes for free Taxpayers making a claim for exported taxable fuel must include with their records proof of exportation. File 2012 taxes for free 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. File 2012 taxes for free Gasoline and Aviation Gasoline Ultimate Purchasers. File 2012 taxes for free   The following are the uses of gasoline (defined earlier) for which a credit or refund may be allowable to an ultimate purchaser. File 2012 taxes for free On a farm for farming purposes (credit only). File 2012 taxes for free Off-highway business use. File 2012 taxes for free Export. File 2012 taxes for free In a boat engaged in commercial fishing. File 2012 taxes for free In certain intercity and local buses. File 2012 taxes for free In a school bus. File 2012 taxes for free Exclusive use by a qualified blood collector organization. File 2012 taxes for free In a highway vehicle owned by the United States that is not used on a highway. File 2012 taxes for free Exclusive use by a nonprofit educational organization (see Sales by registered ultimate vendors and Credit Card Purchases, later). File 2012 taxes for free 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). File 2012 taxes for free In an aircraft or vehicle owned by an aircraft museum. File 2012 taxes for free   The following are the uses of aviation gasoline for which a credit or refund may be allowable to an ultimate purchaser. File 2012 taxes for free On a farm for farming purposes (credit only). File 2012 taxes for free Export. File 2012 taxes for free In foreign trade. File 2012 taxes for free Certain helicopter and fixed-wing air ambulance uses. File 2012 taxes for free In commercial aviation (other than foreign trade). File 2012 taxes for free Exclusive use by a qualified blood collector organization. File 2012 taxes for free Exclusive use by a nonprofit education organization (see Sales by registered ultimate vendors and Credit card purchases, later). File 2012 taxes for free 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). File 2012 taxes for free In an aircraft owned by an aircraft museum. File 2012 taxes for free In military aircraft. File 2012 taxes for free Claims by persons who paid the tax to the government. File 2012 taxes for free   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. File 2012 taxes for free See Filing Claims, later. File 2012 taxes for free Sales by registered ultimate vendors. File 2012 taxes for free   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. File 2012 taxes for free A state or local government for its exclusive use (including essential government use by an Indian tribal government). File 2012 taxes for free A nonprofit educational organization for its exclusive use. File 2012 taxes for free   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. File 2012 taxes for free A sample certificate is included as Model Certificate M in the Appendix. File 2012 taxes for free The registered ultimate vendor must have the certificate at the time the credit or refund is claimed. File 2012 taxes for free   The ultimate vendor must be registered by the IRS. File 2012 taxes for free See Registration Requirements, earlier. File 2012 taxes for free Credit card purchases. File 2012 taxes for free   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. File 2012 taxes for free   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. File 2012 taxes for free How to make the claim. File 2012 taxes for free   If the claim is made by the credit card issuer, see Schedule C  (Form 720) or Schedule 8 (Form 8849). File 2012 taxes for free 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. File 2012 taxes for free Ultimate purchasers. File 2012 taxes for free   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. File 2012 taxes for free On a farm for farming purposes. File 2012 taxes for free Off-highway business use. File 2012 taxes for free Export. File 2012 taxes for free In a qualified local bus. File 2012 taxes for free In a school bus. File 2012 taxes for free Other than as a fuel in a propulsion engine of a diesel-powered highway vehicle (such as home heating oil). File 2012 taxes for free Exclusive use by a qualified blood collector organization. File 2012 taxes for free In a highway vehicle owned by the United States that is not used on a highway. File 2012 taxes for free Exclusive use by a nonprofit educational organization (see Sales by Registered Ultimate Vendors and Credit Card Purchases, later). File 2012 taxes for free 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). File 2012 taxes for free In a vehicle owned by an aircraft museum. File 2012 taxes for free As a fuel in a propulsion engine of a diesel-powered train. File 2012 taxes for free 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. File 2012 taxes for free 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. File 2012 taxes for free Registered ultimate vendor (state use). File 2012 taxes for free   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). File 2012 taxes for free 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. File 2012 taxes for free The ultimate vendor must be registered by the IRS. File 2012 taxes for free See Registration Requirements, earlier. File 2012 taxes for free Registered ultimate vendor (blocked pump). File 2012 taxes for free   This is an ultimate vendor that sells undyed kerosene from a blocked pump. File 2012 taxes for free   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. File 2012 taxes for free Blocked pump. File 2012 taxes for free   A blocked pump is a fuel pump that meets all the following requirements. File 2012 taxes for free It is used to make retail sales of undyed kerosene for use by the buyer in any nontaxable use. File 2012 taxes for free It is at a fixed location. File 2012 taxes for free It is identified with a legible and conspicuous notice stating, “UNDYED UNTAXED KEROSENE, NONTAXABLE USE ONLY. File 2012 taxes for free ” It meets either of the following conditions. File 2012 taxes for free It cannot reasonably be used to dispense fuel directly into the fuel supply tank of a diesel-powered highway vehicle or train. File 2012 taxes for free 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. File 2012 taxes for free Registered ultimate vendor (certain intercity and local buses). File 2012 taxes for free   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. File 2012 taxes for free   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. File 2012 taxes for free A sample waiver is included as Model Waiver N in the Appendix. File 2012 taxes for free The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. File 2012 taxes for free Credit Card Purchases. File 2012 taxes for free   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. File 2012 taxes for free   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. File 2012 taxes for free 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. File 2012 taxes for free The claim rate for nontaxable use of a diesel-water fuel emulsion taxed at $. File 2012 taxes for free 198 per gallon is $. File 2012 taxes for free 197 (if exported, the claim rate is $. File 2012 taxes for free 198). File 2012 taxes for free 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. File 2012 taxes for free On a farm for farming purposes. File 2012 taxes for free Off-highway business use. File 2012 taxes for free Export. File 2012 taxes for free In a qualified local bus. File 2012 taxes for free In a school bus. File 2012 taxes for free Other than as fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway use). File 2012 taxes for free Exclusive use by a qualified blood collector organization. File 2012 taxes for free In a highway vehicle owned by the United States that is not used on a highway. File 2012 taxes for free Exclusive use by a nonprofit educational organization. File 2012 taxes for free Exclusive use by a state, political subdivision of a state, or the District of Columbia. File 2012 taxes for free In an aircraft or vehicle owned by an aircraft museum. File 2012 taxes for free Blender claims. File 2012 taxes for free   The claim rate for undyed diesel fuel taxed at $. File 2012 taxes for free 244 and used to produce a diesel-water fuel emulsion is $. File 2012 taxes for free 046 per gallon of diesel fuel so used. File 2012 taxes for free The blender must be registered by the IRS in order to make the claim. File 2012 taxes for free 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 $. File 2012 taxes for free 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. File 2012 taxes for free Kerosene for Use in Aviation Ultimate purchasers. File 2012 taxes for free   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. File 2012 taxes for free   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. File 2012 taxes for free Generally, the ultimate purchaser is the aircraft operator. File 2012 taxes for free   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. File 2012 taxes for free On a farm for farming purposes. File 2012 taxes for free Certain helicopter and fixed-wing aircraft uses. File 2012 taxes for free Exclusive use by a qualified blood collector organization. File 2012 taxes for free Exclusive use by a nonprofit educational organization. File 2012 taxes for free In an aircraft owned by an aircraft museum. File 2012 taxes for free In military aircraft. File 2012 taxes for free Kerosene for use partly in commercial aviation and partly in nonexempt, noncommercial aviation. File 2012 taxes for free   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. File 2012 taxes for free 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. File 2012 taxes for free   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. File 2012 taxes for free For kerosene purchased with the certificate, used in commercial aviation, and taxed at $. File 2012 taxes for free 244 per gallon, use of the certificate will be treated as a waiver of the right to claim a credit or refund for the $. File 2012 taxes for free 025 per gallon part of the tax. File 2012 taxes for free The ultimate vendor may make this claim. File 2012 taxes for free The operator may make a claim for the $. File 2012 taxes for free 175 tax per gallon of the kerosene, but cannot waive the right to make the claim for the $. File 2012 taxes for free 175 tax per gallon. File 2012 taxes for free Sales by Registered Ultimate Vendors Kerosene for use in commercial aviation or noncommercial aviation. File 2012 taxes for free   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. File 2012 taxes for free A sample waiver is included as Model Waiver L in the Appendix. File 2012 taxes for free The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. File 2012 taxes for free   Noncommercial aviation means any use of an aircraft not described as commercial aviation. File 2012 taxes for free For the definition of commercial aviation, see Commercial aviation on page 11. File 2012 taxes for free Kerosene for use in nonexempt, noncommercial aviation. File 2012 taxes for free   Only the registered ultimate vendor may claim a credit or payment for sales of kerosene for use in nonexempt, noncommercial aviation. File 2012 taxes for free The ultimate vendor must be registered by the IRS (activity letter UA) and have the required certificate from the ultimate purchaser. File 2012 taxes for free A sample certificate is included as Model Certificate Q in the Appendix. File 2012 taxes for free The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. File 2012 taxes for free Kerosene for use in aviation by a state or local government. File 2012 taxes for free   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). File 2012 taxes for free 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. File 2012 taxes for free The ultimate vendor must be registered by the IRS (activity letter UV) and have the required certificate from the ultimate purchaser. File 2012 taxes for free A sample certificate is included as Model Certificate P in the Appendix. File 2012 taxes for free The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. File 2012 taxes for free Credit card purchases. File 2012 taxes for free   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. File 2012 taxes for free   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. File 2012 taxes for free Other Fuels (Including Alternative Fuels) Credit or refund for nontaxable use of taxed Other Fuels may be allowable to an ultimate purchaser. File 2012 taxes for free 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. File 2012 taxes for free The following are the nontaxable uses of Other Fuels for which a credit or refund may be allowable to the ultimate purchaser. File 2012 taxes for free On a farm for farming purposes. File 2012 taxes for free Off-highway business use. File 2012 taxes for free In a boat engaged in commercial fishing. File 2012 taxes for free In certain intercity and local buses. File 2012 taxes for free In a school bus. File 2012 taxes for free In a qualified local bus. File 2012 taxes for free Exclusive use by a qualified blood collector organization. File 2012 taxes for free Exclusive use by a nonprofit educational organization. File 2012 taxes for free Exclusive use by a state, political subdivision of a state, or the District of Columbia. File 2012 taxes for free In an aircraft or vehicle owned by an aircraft museum. File 2012 taxes for free Use in any boat operated by the United States for its exclusive use or any vessel of war of any foreign nation. File 2012 taxes for free See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit, later. File 2012 taxes for free Refunds of Second Tax The tax on dyed diesel fuel for inland waterways fuel use applies at the rate listed on Form 720. File 2012 taxes for free This is in addition to all other taxes imposed on the sale or use of the fuel. File 2012 taxes for free The section 4081(e) refund (discussed below) cannot be claimed. File 2012 taxes for free 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. File 2012 taxes for free No credit against any tax is allowed for this tax. File 2012 taxes for free For information about taxable events, see the discussions under Gasoline, Diesel Fuel and Kerosene and Kerosene for Use in Aviation in chapter 1. File 2012 taxes for free Conditions to allowance of refund. File 2012 taxes for free   A claim for refund of the tax is allowed only if all the following conditions are met. File 2012 taxes for free A tax on the fuel was paid to the government and not credited or refunded (the “first tax”). File 2012 taxes for free After the first tax was imposed, another tax was imposed on the same fuel and was paid to the government (the “second tax”). File 2012 taxes for free The person that paid the second tax filed a timely claim for refund containing the information required (see Refund claim, later). File 2012 taxes for free The person that paid the first tax has met the reporting requirements, discussed next. File 2012 taxes for free Reporting requirements. File 2012 taxes for free   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. File 2012 taxes for free A model first taxpayer's report is shown in the Appendix as Model Certificate B. File 2012 taxes for free The report must contain all information needed to complete the model. File 2012 taxes for free   By the due date for filing the Form 720, you must also send a separate copy of the report to the following address. File 2012 taxes for free Department of the Treasury Internal Revenue Service  Cincinnati, OH 45999-0555 Write “EXCISE – FIRST TAXPAYER'S REPORT” across the top of that copy. File 2012 taxes for free Optional reporting. File 2012 taxes for free   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. File 2012 taxes for free 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. File 2012 taxes for free Providing information. File 2012 taxes for free   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. File 2012 taxes for free If an optional report is filed, a copy should (but is not required to) be given to the buyer or owner. File 2012 taxes for free   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. File 2012 taxes for free 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. File 2012 taxes for free A model statement of subsequent seller is shown in the Appendix as Model Certificate A. File 2012 taxes for free The statement must contain all information necessary to complete the model. File 2012 taxes for free   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. File 2012 taxes for free Each buyer must be given a copy of the report. File 2012 taxes for free Refund claim. File 2012 taxes for free   You must have filed Form 720 and paid the second tax before you file for a refund of that tax. File 2012 taxes for free You must make your claim for refund on Form 8849. File 2012 taxes for free Complete Schedule 5 (Form 8849) and attach it to your Form 8849. File 2012 taxes for free Do not include this claim with a claim under another tax provision. File 2012 taxes for free You must not have included the second tax in the price of the fuel and must not have collected it from the purchaser. File 2012 taxes for free You must submit the following information with your claim. File 2012 taxes for free A copy of the first taxpayer's report (discussed earlier). File 2012 taxes for free A copy of the statement of subsequent seller if the fuel was bought from someone other than the first taxpayer. File 2012 taxes for free Definitions of Nontaxable Uses This section provides definitions of the terms used in Table 2-1 for nontaxable uses. File 2012 taxes for free If applicable, the type of use number from Table 2-1 is indicated in each heading. File 2012 taxes for free Type of use table. File 2012 taxes for free   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. File 2012 taxes for free For type of use 2, the mobile machinery parenthetical applies only to Form 8849 and Form 720. File 2012 taxes for free Table 2-1. File 2012 taxes for free Type of Use Table No. File 2012 taxes for free 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. File 2012 taxes for free 1). File 2012 taxes for free   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. File 2012 taxes for free Farm. File 2012 taxes for free   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. File 2012 taxes for free It also includes structures such as greenhouses used primarily for the raising of agricultural or horticultural commodities. File 2012 taxes for free A fish farm is an area where fish are grown or raised — not merely caught or harvested. File 2012 taxes for free Farming purposes. File 2012 taxes for free   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. File 2012 taxes for free To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. File 2012 taxes for free To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. File 2012 taxes for free To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. File 2012 taxes for free To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. File 2012 taxes for free For this use to qualify, you must have produced more than half the commodity so treated during the tax year. File 2012 taxes for free Commodity means a single raw product. File 2012 taxes for free For example, apples and peaches are two separate commodities. File 2012 taxes for free 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. File 2012 taxes for free , is incidental to your farming operations. File 2012 taxes for free Your tree operations will be incidental only if they are minor in nature when compared to the total farming operations. File 2012 taxes for free   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. File 2012 taxes for free However, see Custom application of fertilizer and pesticide, next. File 2012 taxes for free   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. File 2012 taxes for free 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. File 2012 taxes for free Custom application of fertilizer and pesticide. File 2012 taxes for free   Fuel used on a farm for farming purposes includes fuel used in the application of fertilizer, pesticides, or other substances, including aerial applications. File 2012 taxes for free Generally, the applicator is treated as having used the fuel on a farm for farming purposes. File 2012 taxes for free For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. File 2012 taxes for free 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. File 2012 taxes for free Fuel used between airfield and farm. File 2012 taxes for free   Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as a farming purpose. File 2012 taxes for free Fuel not used for farming. File 2012 taxes for free   Fuel is not used on a farm for farming purposes if it is used in any of the following ways. File 2012 taxes for free 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. File 2012 taxes for free For personal use, such as mowing the lawn. File 2012 taxes for free In processing, packaging, freezing, or canning operations. File 2012 taxes for free In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. File 2012 taxes for free Off-highway business use (No. File 2012 taxes for free 2). File 2012 taxes for free   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. File 2012 taxes for free The terms “highway vehicle,” “public highway,” and “registered” are defined below. File 2012 taxes for free Do not consider any use in a boat as an off-highway business use. File 2012 taxes for free   Off-highway business use includes fuels used in any of the following ways. File 2012 taxes for free In stationary machines such as generators, compressors, power saws, and similar equipment. File 2012 taxes for free For cleaning purposes. File 2012 taxes for free In forklift trucks, bulldozers, and earthmovers. File 2012 taxes for free   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. File 2012 taxes for free Example. File 2012 taxes for free Caroline owns a landscaping business. File 2012 taxes for free She uses power lawn mowers and chain saws in her business. File 2012 taxes for free The gasoline used in the power lawn mowers and chain saws qualifies as fuel used in an off-highway business use. File 2012 taxes for free The gasoline used in her personal lawn mower at home does not qualify. File 2012 taxes for free Highway vehicle. File 2012 taxes for free   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. File 2012 taxes for free Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. File 2012 taxes for free 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. File 2012 taxes for free A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). File 2012 taxes for free A special kind of cargo, goods, supplies, or materials. File 2012 taxes for free Some off-highway task unrelated to highway transportation, except as discussed next. File 2012 taxes for free Vehicles not considered highway vehicles. File 2012 taxes for free   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the credit or refund of fuel taxes. File 2012 taxes for free Specially designed mobile machinery for nontransportation functions. File 2012 taxes for free A self-propelled vehicle is not a highway vehicle if all the following apply. File 2012 taxes for free 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. File 2012 taxes for free 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. File 2012 taxes for free 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. File 2012 taxes for free The vehicle must have traveled less than 7,500 miles on public highways during the taxable year. File 2012 taxes for free Vehicles specially designed for off-highway transportation. File 2012 taxes for free 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. File 2012 taxes for free 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. File 2012 taxes for free It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. File 2012 taxes for free Nontransportation trailers and semitrailers. File 2012 taxes for free 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. File 2012 taxes for free For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. File 2012 taxes for free Public highway. File 2012 taxes for free   A public highway includes any road in the United States that is not a private roadway. File 2012 taxes for free This includes federal, state, county, and city roads and streets. File 2012 taxes for free Registered. File 2012 taxes for free   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. File 2012 taxes for free Any highway vehicle operated under a dealer's tag, license, or permit is considered registered. File 2012 taxes for free 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. File 2012 taxes for free Dual use of propulsion motor. File 2012 taxes for free   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. File 2012 taxes for free It does not matter if the special equipment is mounted on the vehicle. File 2012 taxes for free Example. File 2012 taxes for free The motor of a registered concrete-mixer truck operates both the engine and the mixing unit by means of a power take-off. File 2012 taxes for free The fuel used in the motor to run the mixer is not off-highway business use. File 2012 taxes for free Use in separate motor. File 2012 taxes for free   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. File 2012 taxes for free 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. File 2012 taxes for free You may make a reasonable estimate based on your operating experience and supported by your records. File 2012 taxes for free   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. File 2012 taxes for free Add to this amount the fuel consumed while idling or warming up the motor before propelling the vehicle. File 2012 taxes for free The difference between your total fuel used and the fuel used to propel the vehicle is the fuel used in the separate motor. File 2012 taxes for free Example. File 2012 taxes for free Hazel owns a refrigerated truck. File 2012 taxes for free It has a separate motor for the refrigeration unit. File 2012 taxes for free The same tank supplies both motors. File 2012 taxes for free Using the truck's hubometer, Hazel figures that 90% of the fuel was used to propel the truck. File 2012 taxes for free Therefore, 10% of the fuel is used in an off-highway business use. File 2012 taxes for free Fuel lost or destroyed. File 2012 taxes for free   You cannot treat fuel lost or destroyed through spillage, fire, or other casualty as fuel used in an off-highway business use. File 2012 taxes for free Export (No. File 2012 taxes for free 3). File 2012 taxes for free   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. File 2012 taxes for free Fuel is not exported if it is in the fuel supply tank of a vehicle or aircraft. File 2012 taxes for free In a boat engaged in commercial fishing (No. File 2012 taxes for free 4). File 2012 taxes for free   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. File 2012 taxes for free They include boats used in both fresh and salt water fishing. File 2012 taxes for free They do not include boats used for both sport fishing and commercial fishing on the same trip. File 2012 taxes for free In certain intercity and local buses (No. File 2012 taxes for free 5). File 2012 taxes for free   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. File 2012 taxes for free The bus must be engaged in one of the following activities. File 2012 taxes for free Scheduled transportation along regular routes. File 2012 taxes for free Nonscheduled operations if the seating capacity of the bus is at least 20 adults, not including the driver. File 2012 taxes for free Vans and similar vehicles used for van-pooling or taxi service do not qualify. File 2012 taxes for free Available to the general public. File 2012 taxes for free   This means you offer service to more than a limited number of persons or organizations. File 2012 taxes for free 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. File 2012 taxes for free A bus does not qualify when its operator uses it to provide exclusive services to only one person, group, or organization. File 2012 taxes for free Also, intercity bus transportation does not include transporting students and employees of schools or intercity transportation in a qualified local bus. File 2012 taxes for free In a qualified local bus (No. File 2012 taxes for free 6). File 2012 taxes for free   In a qualified local bus means fuel used in a bus meeting all the following requirements. File 2012 taxes for free It is engaged in furnishing (for compensation) intracity passenger land transportation available to the general public. File 2012 taxes for free It operates along scheduled, regular routes. File 2012 taxes for free It has a seating capacity of at least 20 adults (excluding the driver). File 2012 taxes for free It is under contract with (or is receiving more than a nominal subsidy from) any state or local government to furnish the transportation. File 2012 taxes for free Intracity passenger land transportation. File 2012 taxes for free   This is the land transportation of passengers between points located within the same metropolitan area. File 2012 taxes for free It includes transportation along routes that cross state, city, or county boundaries if the routes remain within the metropolitan area. File 2012 taxes for free Under contract. File 2012 taxes for free   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. File 2012 taxes for free More than a nominal subsidy. File 2012 taxes for free   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. File 2012 taxes for free 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. File 2012 taxes for free In a school bus (No. File 2012 taxes for free 7). File 2012 taxes for free   In a school bus means fuel used in a bus engaged in the transportation of students or employees of schools. File 2012 taxes for free 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. File 2012 taxes for free For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. File 2012 taxes for free 8). File 2012 taxes for free   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. File 2012 taxes for free In foreign trade (No. File 2012 taxes for free 9). File 2012 taxes for free   In foreign trade means fuel used in civil aircraft employed in foreign trade or trade between the United States and any of its possessions. File 2012 taxes for free The term trade includes the transportation of persons or property for hire and the making of the necessary preparations for such transportation. File 2012 taxes for free In the case of aircraft registered in a foreign country, the country must allow reciprocal benefits for aircraft registered in the United States. File 2012 taxes for free Certain helicopter and fixed-wing aircraft uses (No. File 2012 taxes for free 10). File 2012 taxes for free   Includes: Certain helicopter uses. File 2012 taxes for free   Certain helicopter uses means fuel used by a helicopter for any of the following purposes. File 2012 taxes for free Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. File 2012 taxes for free Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). File 2012 taxes for free Providing emergency medical transportation. File 2012 taxes for free   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. File 2012 taxes for free For item (1), treat each flight segment as a separate flight. File 2012 taxes for free Fixed-wing aircraft uses. File 2012 taxes for free   Fixed-wing aircraft uses means fuel used by a fixed-wing aircraft for any of the following purposes. File 2012 taxes for free Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). File 2012 taxes for free Providing emergency medical transportation. File 2012 taxes for free The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. File 2012 taxes for free 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. File 2012 taxes for free Exclusive use by a qualified blood collector organization (No. File 2012 taxes for free 11). File 2012 taxes for free   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. File 2012 taxes for free Qualified blood collector organization. File 2012 taxes for free   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. File 2012 taxes for free In a highway vehicle owned by the United States that is not used on a highway (No. File 2012 taxes for free 12). File 2012 taxes for free   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. File 2012 taxes for free This use applies whether or not the vehicle is registered or required to be registered for highway use. File 2012 taxes for free Exclusive use by a nonprofit educational organization (No. File 2012 taxes for free 13). File 2012 taxes for free   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. File 2012 taxes for free It has a regular faculty and curriculum. File 2012 taxes for free It has a regularly enrolled body of students who attend the place where the instruction normally occurs. File 2012 taxes for free   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. File 2012 taxes for free Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. File 2012 taxes for free 14). File 2012 taxes for free   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. File 2012 taxes for free A state or local government is any state, any political subdivision thereof, or the District of Columbia. File 2012 taxes for free 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. File 2012 taxes for free Gasoline, diesel fuel, and kerosene used by the American Red Cross is considered to be the use of these fuels by a state. File 2012 taxes for free In an aircraft or vehicle owned by an aircraft museum (No. File 2012 taxes for free 15). File 2012 taxes for free   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. File 2012 taxes for free It is exempt from income tax as an organization described in section 501(c)(3). File 2012 taxes for free It is operated as a museum under a state (or District of Columbia) charter. File 2012 taxes for free It is operated exclusively for acquiring, exhibiting, and caring for aircraft of the type used for combat or transport in  World War II. File 2012 taxes for free   The aircraft or vehicle (such as a ground servicing vehicle for aircraft) must be used exclusively for the purposes described in item (3). File 2012 taxes for free In military aircraft (No. File 2012 taxes for free 16). File 2012 taxes for free   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. File 2012 taxes for free In commercial aviation (other than foreign trade). File 2012 taxes for free   See Commercial aviation, earlier, for the definition. File 2012 taxes for free Use in a train. File 2012 taxes for free   Use in a train means fuel used in the propulsion engine of equipment or machinery that rides on rails. File 2012 taxes for free This includes use in a locomotive, work train, switching engine, and track maintenance machine. File 2012 taxes for free 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. File 2012 taxes for free 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. File 2012 taxes for free Biodiesel or renewable diesel mixture credit claimant. File 2012 taxes for free   Claimant produced a biodiesel mixture by mixing biodiesel with diesel fuel. File 2012 taxes for free Claimant produced a renewable diesel mixture by mixing renewable diesel with liquid fuel (other than renewable diesel). File 2012 taxes for free   The person that produced and sold or used the mixture in their trade or business is the only person eligible to make this claim. File 2012 taxes for free The credit is based on the gallons of biodiesel or renewable diesel in the mixture. File 2012 taxes for free 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. File 2012 taxes for free Claim requirements. File 2012 taxes for free   See the Instructions for Form 720 for the biodiesel or renewable diesel mixture claim requirements. File 2012 taxes for free Alternative fuel credit claimant. File 2012 taxes for free   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. File 2012 taxes for free Carbon capture requirement. File 2012 taxes for free   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. File 2012 taxes for free Alternative fuel credit. File 2012 taxes for free   The registered alternative fueler is the person eligible to make the claim. File 2012 taxes for free 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. File 2012 taxes for free An alternative fueler includes a person who sells for use or uses an alternative fuel in aviation. File 2012 taxes for free Alternative fuel mixture credit claimant. File 2012 taxes for free   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. File 2012 taxes for free The credit is based on the gallons of alternative fuel in the mixture. File 2012 taxes for free An alternative fuel mixture is a mixture of alternative fuel and section 4081 taxable fuel (gasoline, diesel fuel, or kerosene). File 2012 taxes for free Registration. File 2012 taxes for free   You must be registered by the IRS to be eligible to claim the section 6426 fuel credit. File 2012 taxes for free See Registration Requirements in chapter 1. File 2012 taxes for free Credits for fuel provide incentive for United States production. File 2012 taxes for free   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. File 2012 taxes for free The United States includes any possession of the United States. File 2012 taxes for free Credit for fuels derived from paper or pulp production. File 2012 taxes for free   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. File 2012 taxes for free 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. File 2012 taxes for free 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. File 2012 taxes for free See Notice 2005-4 and the Instructions for Form 720 for more information. File 2012 taxes for free Also see Notice 2013-26 on page 984 of I. File 2012 taxes for free R. File 2012 taxes for free B. File 2012 taxes for free 2013-18 at www. File 2012 taxes for free irs. File 2012 taxes for free gov/pub/irs-irbs/irb13-18. File 2012 taxes for free pdf; and see chapter 2, later. File 2012 taxes for free Coordination with income tax credit. File 2012 taxes for free   Only one credit may be taken for any amount of biodiesel or renewable diesel. File 2012 taxes for free 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. File 2012 taxes for free   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. File 2012 taxes for free Any excess credit may claimed on Schedule C (Form 720), Schedule 3 (Form 8849), or Form 4136. File 2012 taxes for free   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. File 2012 taxes for free   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. File 2012 taxes for free Filing Claims This section tells you how to make a claim for a credit or refund of excise taxes on fuels. File 2012 taxes for free This section also covers recordkeeping requirements and when to include the credit or refund in your income. File 2012 taxes for free 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. File 2012 taxes for free In some cases, you will have to attach additional information. File 2012 taxes for free You need to keep records that support your claim for a credit or refund. File 2012 taxes for free 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. File 2012 taxes for free Ultimate purchaser. File 2012 taxes for free   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. File 2012 taxes for free If you are an ultimate purchaser, you must keep the following records. File 2012 taxes for free The number of gallons purchased and used during the period covered by your claim. File 2012 taxes for free The dates of the purchases. File 2012 taxes for free The names and addresses of suppliers and amounts purchased from each in the period covered by your claim. File 2012 taxes for free The nontaxable use for which you used the fuel. File 2012 taxes for free The number of gallons used for each nontaxable use. File 2012 taxes for free It is important that your records show separately the number of gallons used for each nontaxable use that qualifies as a claim. File 2012 taxes for free If the fuel is exported, you must have proof of exportation. File 2012 taxes for free   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. File 2012 taxes for free Exceptions. File 2012 taxes for free    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. File 2012 taxes for free However, see Claims by credit card issuers, later, for an exception. File 2012 taxes for free The ultimate purchaser may not claim a credit or refund as follows. File 2012 taxes for free 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. File 2012 taxes for free A new certificate is required each year or when any information in the current certificate expires. File 2012 taxes for free 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. File 2012 taxes for free A new waiver is required each year or when any information in the current waiver expires. File 2012 taxes for free 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. File 2012 taxes for free A new waiver is required each year or when any information in the current waiver expires. File 2012 taxes for free 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. File 2012 taxes for free A new certificate is required each year or when any information in the current certificate expires. File 2012 taxes for free Registered ultimate vendor. File 2012 taxes for free   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. File 2012 taxes for free If you are a registered ultimate vendor, you must keep certain information pertaining to the sale of the fuel. File 2012 taxes for free   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. File 2012 taxes for free You are required to have a valid certificate or waiver in your possession in order to make the claim. File 2012 taxes for free   In addition, you must have a registration number that has not been revoked or suspended. File 2012 taxes for free See Form 637. File 2012 taxes for free State use. File 2012 taxes for free   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. File 2012 taxes for free 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. File 2012 taxes for free The name and taxpayer identification number of each person (government unit) that bought the fuel. File 2012 taxes for free The number of gallons sold to each person. File 2012 taxes for free An unexpired certificate from the buyer. File 2012 taxes for free See Model Certificate P in the Appendix. File 2012 taxes for free 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. File 2012 taxes for free Nonprofit educational organization and state use. File 2012 taxes for free   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. File 2012 taxes for free 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. File 2012 taxes for free The name and taxpayer identification number of each person (nonprofit educational organization or government unit) that bought the fuel. File 2012 taxes for free The number of gallons sold to each person. File 2012 taxes for free An unexpired certificate from the buyer. File 2012 taxes for free See Model Certificate M in the Appendix. File 2012 taxes for free  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. File 2012 taxes for free Blocked pump. File 2012 taxes for free   To make a claim as an ultimate vendor (blocked pump), you must have a UP registration number. File 2012 taxes for free 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. File 2012 taxes for free The date of each sale. File 2012 taxes for free The name and address of the buyer. File 2012 taxes for free The number of gallons sold to that buyer. File 2012 taxes for free Certain intercity and local bus use. File 2012 taxes for free   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. File 2012 taxes for free You must keep the following information. File 2012 taxes for free The date of each sale. File 2012 taxes for free The name and address of the buyer. File 2012 taxes for free The number of gallons sold to the buyer. File 2012 taxes for free A copy of the waiver signed by the buyer at the time the credit or payment is claimed. File 2012 taxes for free See Model Waiver N in the Appendix. File 2012 taxes for free Kerosene for use in commercial aviation or noncommercial aviation. File 2012 taxes for free   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. File 2012 taxes for free See Kerosene for use in aviation, earlier, for a list of nontaxable uses. File 2012 taxes for free You must keep the following information. File 2012 taxes for free The date of each sale. File 2012 taxes for free The name and address of the buyer. File 2012 taxes for free The number of gallons sold to the buyer. File 2012 taxes for free A copy of the waiver signed by the buyer at the time the credit or payment is claimed. File 2012 taxes for free See Model Waiver L in the Appendix. File 2012 taxes for free Kerosene for use in nonexempt, noncommercial aviation. File 2012 taxes for free   To make a claim as an ultimate vendor of kerosene for use in nonexempt, noncommercial aviation, you must have a UA registration number. File 2012 taxes for free You must keep the following information. File 2012 taxes for free The date of each sale. File 2012 taxes for free The name and address of the buyer. File 2012 taxes for free The number of gallons sold to the buyer. File 2012 taxes for free A copy of the certificate signed by the buyer at the time the credit or payment is claimed. File 2012 taxes for free See Model Certificate Q in the Appendix. File 2012 taxes for free Claims by credit card issuers. File 2012 taxes for free   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. File 2012 taxes for free 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). File 2012 taxes for free   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. File 2012 taxes for free 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. File 2012 taxes for free   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. File 2012 taxes for free A state is not allowed to make a claim for these fuels. File 2012 taxes for free 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. File 2012 taxes for free   The claim from the credit card issuer must contain the following information as it applies to the fuel covered in the claim. File 2012 taxes for free The total number of gallons. File 2012 taxes for free Its registration number. File 2012 taxes for free 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. File 2012 taxes for free 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. File 2012 taxes for free 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. File 2012 taxes for free Taxpayer identification number. File 2012 taxes for free   To file a claim, you must have a taxpayer identification number. File 2012 taxes for free 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. File 2012 taxes for free   If you normally file only a U. File 2012 taxes for free S. File 2012 taxes for free individual income tax return (such as Form 1040 or 1040NR), use your SSN or ITIN. File 2012 taxes for free You get an SSN by filing Form SS-5, Application for a Social Security Card, with the Social Security Administration. File 2012 taxes for free To get an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. File 2012 taxes for free   If you operate a business, use your EIN. File 2012 taxes for free If you do not have an EIN, you may apply for one online. File 2012 taxes for free Go to the IRS website at irs. File 2012 taxes for free gov/businesses/small and click on the “Employer ID Numbers (EINs)” link. File 2012 taxes for free 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. File 2012 taxes for free Claiming A Refund Generally, you may claim a refund of excise taxes on Form 8849. File 2012 taxes for free Complete and attach to Form 8849 the appropriate Form 8849 schedules. File 2012 taxes for free The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. File 2012 taxes for free If you file Form 720, you can use the Schedule C (Form 720) for your refund claims for the quarter. File 2012 taxes for free See the Instructions for Form 720. File 2012 taxes for free 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. File 2012 taxes for free 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. File 2012 taxes for free 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. File 2012 taxes for free 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. File 2012 taxes for free Only one claim may be made for any particular amount of alternative fuel. File 2012 taxes for free 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. File 2012 taxes for free See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2, earlier. File 2012 taxes for free 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. File 2012 taxes for free If you meet certain requirements (discussed earlier), you may be able to make a claim during the year. File 2012 taxes for free Credit only. File 2012 taxes for free   You can claim the following taxes only as a credit on Form 4136. File 2012 taxes for free Tax on fuels used for nontaxable uses if the total for your tax year is less than $750. File 2012 taxes for free Tax on fuel you did not include in any claim for refund previously filed for any quarter of your tax year. File 2012 taxes for free Tax on fuel you used in mobile machinery (off-highway business use) that traveled less than 7,500 miles on public highways. File 2012 taxes for free 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). File 2012 taxes for free When to file. File 2012 taxes for free   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). File 2012 taxes for free You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. File 2012 taxes for free 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. File 2012 taxes for free How to claim a credit. File 2012 taxes for free   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, or farmers' cooperative association. File 2012 taxes for free Individuals. File 2012 taxes for free   You claim the credit on the “Credits from” line of Form 1040. File 2012 taxes for free Also check box b on that line. File 2012 taxes for free If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. File 2012 taxes for free Partnerships. File 2012 taxes for free   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. File 2012 taxes for free , showing each partner's share of the number of gallons of each fuel sold or used for a non
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Understanding your CP10 Notice

We made a change(s) to your return because we believe there's a miscalculation. This change(s) affected the estimated tax payment you wanted applied to your taxes for next year.

Looking for information for CP10A Notice?

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the toll free number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully — it will explain why we were unable to apply the amount you requested to next year's taxes. It also will suggest additional steps for you to take, depending on your situation.
  • Correct the copy of your tax return that you kept for your records.
  • Adjust this year's estimated tax payments to avoid a possible underpayment of next year's taxes.

You may want to...


Answers to Common Questions

How do I adjust my estimated tax payments?
You can adjust your estimated tax payments with a Form 1040-ES, Estimated Tax for Individuals. For more information, see Publication 505, Tax Withholding and Estimated Tax.

How can I find out what caused my tax return to change?
Please contact us at the number listed on your notice for specific information concerning your tax return.

What should I do if I disagree with the changes you made?
If you disagree, contact us at the toll free number listed on the top right corner of your notice.

If you contact us in writing within 60 days of the date of this notice, we'll reverse the change we made to your account. However, if you're unable to provide us additional information that justifies the reversal and we believe the reversal is in error, we'll forward your case for audit. This step gives you formal appeal rights, including the right to appeal our decision in court before you have to pay the additional tax. After we forward your case, the audit staff will contact you within five to six weeks to fully explain the audit process and your rights. If you don't contact us within the 60-day period, you'll lose your right to appeal our decision before payment of tax.

If you don't contact us within 60 days, the change won't be reversed and you must pay the additional tax. You may then file a claim for refund. You must submit the claim within three years of the date you filed the tax return, or within two years of the date of your last payment for this tax.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

If you have any dependent children, remember to claim the Additional Child Tax Credit the next time you file your income tax return. Complete and attach a Form 1040 Schedule 8812, Child Tax Credit to your return to claim this credit.

Page Last Reviewed or Updated: 19-Feb-2014

The File 2012 Taxes For Free

File 2012 taxes for free Publication 531 - Main Content Table of Contents Keeping a Daily Tip RecordElectronic tip record. File 2012 taxes for free Reporting Tips to Your EmployerElectronic tip statement. File 2012 taxes for free Final report. File 2012 taxes for free Tip Rate Determination and Education Program Reporting Tips on Your Tax Return Allocated Tips How To Get Tax Help Keeping a Daily Tip Record Why keep a daily tip record. File 2012 taxes for free   You must keep a daily tip record so you can: Report your tips accurately to your employer, Report your tips accurately on your tax return, and Prove your tip income if your return is ever questioned. File 2012 taxes for free How to keep a daily tip record. File 2012 taxes for free   There are two ways to keep a daily tip record. File 2012 taxes for free You can either: Write information about your tips in a tip diary, or Keep copies of documents that show your tips, such as restaurant bills and credit or debit card charge slips. File 2012 taxes for free You should keep your daily tip record with your tax or other personal records. File 2012 taxes for free You must keep your records for as long as they are important for administration of the federal tax law. File 2012 taxes for free For information on how long to keep records, see How Long to Keep Records in chapter 1 of Publication 17, Your Federal Income Tax. File 2012 taxes for free    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. File 2012 taxes for free To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244, Employee's Daily Record of Tips and Report to Employer. File 2012 taxes for free Publication 1244 is also available at www. File 2012 taxes for free irs. File 2012 taxes for free gov/pub1244. File 2012 taxes for free Publication 1244 includes a 1-year supply of Form 4070A. File 2012 taxes for free Each day, write in the information asked for on the form. File 2012 taxes for free A filled-in Form 4070A is shown on the following page. File 2012 taxes for free   In addition to the information asked for on Form 4070A, you also need to keep a record of the date and value of any noncash tips you get, such as tickets, passes, or other items of value. File 2012 taxes for free Although you do not report these tips to your employer, you must report them on your tax return. File 2012 taxes for free   If you do not use Form 4070A, start your records by writing your name, your employer's name, and the name of the business (if it is different from your employer's name). File 2012 taxes for free Then, each workday, write the date and the following information. File 2012 taxes for free Cash tips you get directly from customers or from other employees. File 2012 taxes for free Tips from credit and debit card charge customers that your employer pays you. File 2012 taxes for free The value of any noncash tips you get, such as tickets, passes, or other items of value. File 2012 taxes for free The amount of tips you paid out to other employees through tip pools or tip splitting, or other arrangements, and the names of the employees to whom you paid the tips. File 2012 taxes for free Please click here for the text description of the image. File 2012 taxes for free Sample Filled-in Form 4070A from Publication 1244 Electronic tip record. File 2012 taxes for free   You can use an electronic system provided by your employer to record your daily tips. File 2012 taxes for free If you do, you must receive and keep a paper copy of this record. File 2012 taxes for free Service charges. File 2012 taxes for free    Do not write in your tip diary the amount of any service charge that your employer adds to a customer's bill and then pays to you and treats as wages. File 2012 taxes for free This is part of your wages, not a tip. File 2012 taxes for free The following factors determine if you have a tip or service charge: The payment is made free from compulsion; The customer has the right to determine the amount of payment; The payment is not subject to negotiation or dictated by employer policy; and The customer generally has the right to determine who receives the payment. File 2012 taxes for free See examples below. File 2012 taxes for free Example 1. File 2012 taxes for free Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. File 2012 taxes for free Jane's bill for food and beverages for her party of 8 includes an amount on the tip line equal to 18% of the charges for food and beverages, and the total includes this amount. File 2012 taxes for free Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. File 2012 taxes for free Do not include the 18% charge in your tip diary. File 2012 taxes for free Service charges that are paid to you are considered wages, not tips. File 2012 taxes for free Example 2. File 2012 taxes for free Good Food Restaurant includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. File 2012 taxes for free David's bill includes a blank “tip line,” with sample tip calculations of 15%, 18%, and 20% of the charges for food and beverages at the bottom of the bill beneath the signature line. File 2012 taxes for free Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. File 2012 taxes for free Be sure to include this amount in your tip diary. File 2012 taxes for free Sample Filled-in Form 4070 from Publication 1244 Please click here for the text description of the image. File 2012 taxes for free Filled-in Form 4070 Reporting Tips to Your Employer Why report tips to your employer. File 2012 taxes for free   You must report tips to your employer so that: Your employer can withhold federal income tax and social security, Medicare, Additional Medicare, or railroad retirement taxes, Your employer can report the correct amount of your earnings to the Social Security Administration or Railroad Retirement Board (which affects your benefits when you retire or if you become disabled, or your family's benefits if you die), and You can avoid the penalty for not reporting tips to your employer (explained later). File 2012 taxes for free What tips to report. File 2012 taxes for free   Report to your employer only cash, check, and debit and credit card tips you receive. File 2012 taxes for free   If your total tips for any 1 month from any one job are less than $20, do not report the tips for that month to that employer. File 2012 taxes for free   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. File 2012 taxes for free Do not report to your employer any portion of the tips you receive that you pass on to other employees. File 2012 taxes for free However, you must report tips you receive from other employees. File 2012 taxes for free   Do not report the value of any noncash tips, such as tickets or passes, to your employer. File 2012 taxes for free You do not pay social security, Medicare, Additional Medicare, or railroad retirement taxes on these tips. File 2012 taxes for free How to report. File 2012 taxes for free   If your employer does not give you any other way to report your tips, you can use Form 4070, Employee's Report of Tips to Employer. File 2012 taxes for free Fill in the information asked for on the form, sign and date the form, and give it to your employer. File 2012 taxes for free A sample filled-in Form 4070 is shown above. File 2012 taxes for free To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. File 2012 taxes for free   If you do not use Form 4070, give your employer a statement with the following information. File 2012 taxes for free Your name, address, and social security number. File 2012 taxes for free Your employer's name, address, and business name (if it is different from your employer's name). File 2012 taxes for free The month (or the dates of any shorter period) in which you received tips. File 2012 taxes for free The total tips required to be reported for that period. File 2012 taxes for free You must sign and date the statement. File 2012 taxes for free Be sure to keep a copy with your tax or other personal records. File 2012 taxes for free   Your employer may require you to report your tips more than once a month. File 2012 taxes for free However, the statement cannot cover a period of more than 1 calendar month. File 2012 taxes for free Electronic tip statement. File 2012 taxes for free   Your employer can have you furnish your tip statements electronically. File 2012 taxes for free When to report. File 2012 taxes for free   Give your report for each month to your employer by the 10th of the next month. File 2012 taxes for free If the 10th falls on a Saturday, Sunday, or legal holiday, give your employer the report by the next day that is not a Saturday, Sunday, or legal holiday. File 2012 taxes for free Example. File 2012 taxes for free You must report your tips received in September 2014 by October 10, 2014. File 2012 taxes for free Final report. File 2012 taxes for free   If your employment ends during the month, you can report your tips when your employment ends. File 2012 taxes for free Penalty for not reporting tips. File 2012 taxes for free   If you do not report tips to your employer as required, you may be subject to a penalty equal to 50% of the social security, Medicare, Additional Medicare, or railroad retirement taxes you owe on the unreported tips. File 2012 taxes for free (For information about these taxes, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, later. File 2012 taxes for free ) The penalty amount is in addition to the taxes you owe. File 2012 taxes for free   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. File 2012 taxes for free To do so, attach a statement to your return explaining why you did not report them. File 2012 taxes for free Giving your employer money for taxes. File 2012 taxes for free   Your regular pay may not be enough for your employer to withhold all the taxes you owe on your regular pay plus your reported tips. File 2012 taxes for free If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. File 2012 taxes for free   If you do not give your employer enough money, your employer will apply your regular pay and any money you give to the taxes, in the following order. File 2012 taxes for free All taxes on your regular pay. File 2012 taxes for free Social security, Medicare, Additional Medicare, or railroad retirement taxes on your reported tips. File 2012 taxes for free Federal, state, and local income taxes on your reported tips. File 2012 taxes for free    Any taxes that remain unpaid can be collected by your employer from your next paycheck. File 2012 taxes for free If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. File 2012 taxes for free See Publication 505, Tax Withholding and Estimated Tax, for more information. File 2012 taxes for free    Uncollected taxes. File 2012 taxes for free You must report on your tax return any social security and Medicare taxes, or railroad retirement taxes that remained uncollected at the end of 2013. File 2012 taxes for free These uncollected taxes will be shown on your 2013 Form W-2. File 2012 taxes for free See Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. File 2012 taxes for free Tip Rate Determination and Education Program Your employer may participate in the Tip Rate Determination and Education Program. File 2012 taxes for free The program was developed to help employees and employers understand and meet their tip reporting responsibilities. File 2012 taxes for free There are two agreements under the program: the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). File 2012 taxes for free A variation of the TRAC program, the Employer Tip Reporting Alternative Commitment, (EmTRAC) was designed to allow employers in the food and beverage industry to design and receive approval for their own TRAC programs. File 2012 taxes for free For information on the EmTRAC program, see Notice 2001-1, which is on page 261 of Internal Revenue Bulletin 2001-2 at www. File 2012 taxes for free irs. File 2012 taxes for free gov/pub/irs-irbs/irb01-02. File 2012 taxes for free pdf. File 2012 taxes for free If you are employed in the gaming industry, your employer may participate in the Gaming Industry Tip Compliance Agreement Program. File 2012 taxes for free See Revenue Procedure 2007-32, 2007-22 I. File 2012 taxes for free R. File 2012 taxes for free B. File 2012 taxes for free 1322, available at www. File 2012 taxes for free irs. File 2012 taxes for free gov/pub/irs-irbs/irb07_22. File 2012 taxes for free pdf. File 2012 taxes for free Your employer can provide you with a copy of any applicable agreement. File 2012 taxes for free To find out more about these agreements, visit IRS. File 2012 taxes for free gov and enter “restaurant tip reporting” in the search box. File 2012 taxes for free You may also call 1-800-829-4933, visit www. File 2012 taxes for free irs. File 2012 taxes for free gov/localcontacts for the IRS Taxpayer Assistance Center in your area, or send an email to Tip. File 2012 taxes for free Program@irs. File 2012 taxes for free gov and request information on this program. File 2012 taxes for free Reporting Tips on Your Tax Return How to report tips. File 2012 taxes for free   Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; Form 1040EZ, line 1; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. File 2012 taxes for free What tips to report. File 2012 taxes for free   Generally, you must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. File 2012 taxes for free Any tips you reported to your employer as required in 2013 are included in the wages shown in box 1 of your Form W-2. File 2012 taxes for free Add to the amount in box 1 only the tips you did not report to your employer. File 2012 taxes for free   However, any tips you received in 2013 that you reported to your employer as required after 2013 but before January 11, 2014, are not included in the wages shown in box 1 of your 2013 Form W-2. File 2012 taxes for free Do not include the amount of these tips on your 2013 tax return. File 2012 taxes for free Instead, include them on your 2014 tax return. File 2012 taxes for free Tips you received in 2012 that you reported to your employer as required after 2012 but before January 11, 2013, are included in the wages shown in box 1 of your 2013 Form W-2. File 2012 taxes for free Although these tips were received in 2012, you must report them on your 2013 tax return. File 2012 taxes for free   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. File 2012 taxes for free Do not report on your income tax return any portion of the tips you receive that you pass on to other employees. File 2012 taxes for free However, you must report tips you receive from other employees. File 2012 taxes for free    If you received $20 or more in cash and charge tips in a month and did not report all of those tips to your employer, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer, later. File 2012 taxes for free    If you did not keep a daily tip record as required and an amount is shown in box 8 of your Form W-2, see Allocated Tips, later. File 2012 taxes for free   If you kept a daily tip record and reported tips to your employer as required under the rules explained earlier, add the following tips to the amount in box 1 of your Form W-2. File 2012 taxes for free Cash and charge tips you received that totaled less than $20 for any month. File 2012 taxes for free The value of noncash tips, such as tickets, passes, or other items of value. File 2012 taxes for free Example. File 2012 taxes for free Ben Smith began working at the Blue Ocean Restaurant (his only employer in 2013) on June 30 and received $10,000 in wages during the year. File 2012 taxes for free Ben kept a daily tip record showing that his tips for June were $18 and his tips for the rest of the year totaled $7,000. File 2012 taxes for free He was not required to report his June tips to his employer, but he reported all of the rest of his tips to his employer as required. File 2012 taxes for free Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages + $7,000 reported tips) in box 1. File 2012 taxes for free He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. File 2012 taxes for free Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. File 2012 taxes for free    If you received $20 or more in cash and charge tips in a month from any one job and did not report all of those tips to your employer, you must report the social security, Medicare, and Additional Medicare taxes on the unreported tips as additional tax on your return. File 2012 taxes for free To report these taxes, you must file a return even if you would not otherwise have to file. File 2012 taxes for free You must use Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040-SS, or 1040-PR (as appropriate) for this purpose. File 2012 taxes for free (You cannot file Form 1040EZ or Form 1040A. File 2012 taxes for free )    Use Form 4137, Social Security and Medicare Tax on Unreported Tip Income, to figure social security and Medicare taxes. File 2012 taxes for free Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. File 2012 taxes for free Use Form 8959 to figure Additional Medicare Tax. File 2012 taxes for free If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. File 2012 taxes for free To get railroad retirement credit, you must report tips to your employer. File 2012 taxes for free Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. File 2012 taxes for free    You may have uncollected taxes if your regular pay was not enough for your employer to withhold all the taxes you owe and you did not give your employer enough money to pay the rest of the taxes. File 2012 taxes for free For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. File 2012 taxes for free   If your employer could not collect all the social security and Medicare taxes, or railroad retirement taxes you owe on tips reported for 2013, the uncollected taxes will be shown in box 12 of your Form W-2 (codes A and B). File 2012 taxes for free You must report these amounts as additional tax on your return. File 2012 taxes for free   If you worked in the U. File 2012 taxes for free S. File 2012 taxes for free possessions and received Form W-2AS, Form W-2CM, Form W-2GU, or Form W-2VI, any uncollected taxes on tips will be shown in box 12 with codes A and B. File 2012 taxes for free If you received Form 499R-2/W-2PR, any uncollected taxes will be shown in boxes 22 and 23. File 2012 taxes for free Unlike the uncollected portion of the regular (1. File 2012 taxes for free 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported on Form W-2. File 2012 taxes for free   To report these uncollected taxes, you must file a return even if you would not otherwise have to file. File 2012 taxes for free You can report these taxes on Form 1040, in the space next to line 60; Form 1040NR, line 59; Form 1040-SS, Part I, line 6; or Form 1040-PR, Part I, line 6. File 2012 taxes for free See the instructions for the appropriate form and line number indicated, and Form 8959. File 2012 taxes for free (You cannot file Form 1040A, Form 1040EZ, or Form 1040NR-EZ. File 2012 taxes for free ) Self-employed persons. File 2012 taxes for free    If you receive tips as a self-employed person, you should report these tips as income on Schedule C or C-EZ. File 2012 taxes for free See Publication 334, Tax Guide for Small Business, for more information on reporting business income. File 2012 taxes for free Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. File 2012 taxes for free They are not included in box 1 with your wages and reported tips. File 2012 taxes for free If box 8 is blank, this discussion does not apply to you. File 2012 taxes for free What are allocated tips. File 2012 taxes for free   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. File 2012 taxes for free Your employer will have done this only if: You worked in an establishment (restaurant, cocktail lounge, or similar business) that must allocate tips to employees, and The tips you reported to your employer were less than your share of 8% of food and drink sales. File 2012 taxes for free No income, social security, Medicare, Additional Medicare, or railroad retirement taxes are withheld on allocated tips. File 2012 taxes for free How were your allocated tips figured. File 2012 taxes for free   The tips allocated to you are your share of an amount figured by subtracting the reported tips of all employees from 8% (or an approved lower rate) of food and drink sales (other than carryout sales and sales with a service charge of 10% or more). File 2012 taxes for free Your share of that amount was figured using either a method provided by an employer-employee agreement or a method provided by IRS regulations based on employees' sales or hours worked. File 2012 taxes for free For information about the exact allocation method used, ask your employer. File 2012 taxes for free Must you report your allocated tips on your tax return. File 2012 taxes for free   You must report tips you received in 2013 (including both cash and noncash tips) on your tax return as explained in What tips to report , earlier. File 2012 taxes for free Any tips you reported to your employer in 2013 as required (explained under Reporting Tips to Your Employer , earlier) are included in the wages shown in box 1 of your Form W-2. File 2012 taxes for free Add to the amount in box 1 only the tips you did not report to your employer as required. File 2012 taxes for free This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated amount. File 2012 taxes for free   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. File 2012 taxes for free How to report allocated tips. File 2012 taxes for free   If you received any tips in 2013 that you did not report to your employer as required (including allocated tips that you are required to report on your tax return), add these tips to the amount in box 1 of your Form(s) W-2 and report this amount as wages on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. File 2012 taxes for free (You cannot file Form 1040A or Form 1040EZ). File 2012 taxes for free    Because social security, Medicare, or Additional Medicare taxes were not withheld from the allocated tips, you must report those taxes as additional tax on your return. File 2012 taxes for free Complete Form 4137 and include the allocated tips on line 1 of the form as provided in its instructions. File 2012 taxes for free See Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, earlier. File 2012 taxes for free How to request an approved lower rate. File 2012 taxes for free   Your employer can use a tip rate lower than 8% (but not lower than 2%) to figure allocated tips only if the IRS approves the lower rate. File 2012 taxes for free Either the employer or the employees can request approval of a lower rate by filing a petition with the IRS. File 2012 taxes for free The petition must include specific information about the establishment that will justify the lower rate. File 2012 taxes for free A user fee must be paid with the petition. File 2012 taxes for free    An employee petition can be filed only with the consent of a majority of the directly tipped employees (waiters, bartenders, and others who receive tips directly from customers). File 2012 taxes for free The petition must state the total number of directly tipped employees and the number of employees consenting to the petition. File 2012 taxes for free Employees filing the petition must promptly notify the employer, and the employer must promptly give the IRS a copy of all Forms 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, filed for the establishment for the previous 3 years. File 2012 taxes for free   For more information about how to file a petition and what information to include, see Allocation of Tips in the Instructions for Form 8027. File 2012 taxes for free How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. File 2012 taxes for free Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. File 2012 taxes for free Free help with your tax return. File 2012 taxes for free   Free help in preparing your return is available nationwide from IRS-certified volunteers. File 2012 taxes for free The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. File 2012 taxes for free The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. File 2012 taxes for free Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. File 2012 taxes for free Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. File 2012 taxes for free To find the nearest VITA or TCE site, visit IRS. File 2012 taxes for free gov or call 1-800-906-9887. File 2012 taxes for free   As part of the TCE program, AARP offers the Tax-Aide counseling program. File 2012 taxes for free To find the nearest AARP Tax-Aide site, visit AARP's website at www. File 2012 taxes for free aarp. File 2012 taxes for free org/money/taxaide or call 1-888-227-7669. File 2012 taxes for free   For more information on these programs, go to IRS. File 2012 taxes for free gov and enter “VITA” in the search box. File 2012 taxes for free Internet. File 2012 taxes for free IRS. File 2012 taxes for free gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. File 2012 taxes for free Apply for an Employer Identification Number (EIN). File 2012 taxes for free Go to IRS. File 2012 taxes for free gov and enter Apply for an EIN in the search box. File 2012 taxes for free Request an Electronic Filing PIN by going to IRS. File 2012 taxes for free gov and entering Electronic Filing PIN in the search box. File 2012 taxes for free Check the status of your 2013 refund with Where's My Refund? Go to IRS. File 2012 taxes for free gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. File 2012 taxes for free If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File 2012 taxes for free Check the status of your amended return. File 2012 taxes for free Go to IRS. File 2012 taxes for free gov and enter Where's My Amended Return in the search box. File 2012 taxes for free Download forms, instructions, and publications, including some accessible versions. File 2012 taxes for free Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. File 2012 taxes for free gov or IRS2Go. File 2012 taxes for free Tax return and tax account transcripts are generally available for the current year and past three years. File 2012 taxes for free Figure your income tax withholding with the IRS Withholding Calculator on IRS. File 2012 taxes for free gov. File 2012 taxes for free Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. File 2012 taxes for free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File 2012 taxes for free gov. File 2012 taxes for free Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. File 2012 taxes for free gov or IRS2Go. File 2012 taxes for free Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. File 2012 taxes for free An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. File 2012 taxes for free Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. File 2012 taxes for free If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. File 2012 taxes for free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File 2012 taxes for free Locate the nearest volunteer help site with the VITA Locator Tool on IRS. File 2012 taxes for free gov. File 2012 taxes for free Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File 2012 taxes for free The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. File 2012 taxes for free Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. File 2012 taxes for free AARP offers the Tax-Aide counseling program as part of the TCE program. File 2012 taxes for free Visit AARP's website to find the nearest Tax-Aide location. File 2012 taxes for free Research your tax questions. File 2012 taxes for free Search publications and instructions by topic or keyword. File 2012 taxes for free Read the Internal Revenue Code, regulations, or other official guidance. File 2012 taxes for free Read Internal Revenue Bulletins. File 2012 taxes for free Sign up to receive local and national tax news by email. File 2012 taxes for free Phone. File 2012 taxes for free You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File 2012 taxes for free Download the free IRS2Go mobile app from the iTunes app store or from Google Play. File 2012 taxes for free Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. File 2012 taxes for free Call to locate the nearest volunteer help site, 1-800-906-9887. File 2012 taxes for free Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File 2012 taxes for free The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. File 2012 taxes for free Most VITA and TCE sites offer free electronic filing. File 2012 taxes for free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File 2012 taxes for free Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File 2012 taxes for free Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. File 2012 taxes for free The automated Where's My Refund? information is available 24 hours a day, 7 days a week. File 2012 taxes for free If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File 2012 taxes for free Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. File 2012 taxes for free Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. File 2012 taxes for free Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. File 2012 taxes for free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File 2012 taxes for free Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). File 2012 taxes for free You should receive your order within 10 business days. File 2012 taxes for free Call to order transcripts of your tax returns or tax account, 1-800-908-9946. File 2012 taxes for free Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. File 2012 taxes for free Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. File 2012 taxes for free Call to ask tax questions, 1-800-829-1040. File 2012 taxes for free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File 2012 taxes for free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File 2012 taxes for free These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. File 2012 taxes for free gsa. File 2012 taxes for free gov/fedrelay. File 2012 taxes for free Walk-in. File 2012 taxes for free You can find a selection of forms, publications and services — in-person, face-to-face. File 2012 taxes for free Products. File 2012 taxes for free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File 2012 taxes for free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File 2012 taxes for free Services. File 2012 taxes for free You can walk in to your local TAC most business days for personal, face-to-face tax help. File 2012 taxes for free An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. File 2012 taxes for free If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. File 2012 taxes for free No appointment is necessary—just walk in. File 2012 taxes for free Before visiting, check www. File 2012 taxes for free irs. File 2012 taxes for free gov/localcontacts for hours of operation and services provided. File 2012 taxes for free Mail. File 2012 taxes for free You can send your order for forms, instructions, and publications to the address below. File 2012 taxes for free You should receive a response within 10 business days after your request is received. File 2012 taxes for free  Internal Revenue Service 1201 N. File 2012 taxes for free Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. File 2012 taxes for free   The Taxpayer Advocate Service (TAS) is your voice at the IRS. File 2012 taxes for free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File 2012 taxes for free What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. File 2012 taxes for free We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. File 2012 taxes for free You face (or your business is facing) an immediate threat of adverse action. File 2012 taxes for free You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File 2012 taxes for free   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. File 2012 taxes for free Here's why we can help: TAS is an independent organization within the IRS. File 2012 taxes for free Our advocates know how to work with the IRS. File 2012 taxes for free Our services are free and tailored to meet your needs. File 2012 taxes for free We have offices in every state, the District of Columbia, and Puerto Rico. File 2012 taxes for free How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. File 2012 taxes for free irs. File 2012 taxes for free gov/advocate, or call us toll-free at 1-877-777-4778. File 2012 taxes for free How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File 2012 taxes for free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. File 2012 taxes for free irs. File 2012 taxes for free gov/sams. File 2012 taxes for free Low Income Taxpayer Clinics. File 2012 taxes for free   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. File 2012 taxes for free Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File 2012 taxes for free Visit www. File 2012 taxes for free TaxpayerAdvocate. File 2012 taxes for free irs. File 2012 taxes for free gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. File 2012 taxes for free Prev  Up  Next   Home   More Online Publications