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Form 1040 Nr

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Form 1040 Nr

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

Form 1040 nr 5. Form 1040 nr   Student Loan Cancellations and Repayment Assistance Table of Contents Introduction Student Loan CancellationQualifying Loans Student Loan Repayment Assistance Introduction Generally, if you are responsible for making loan payments, and the loan is canceled (forgiven), you must include the amount that was forgiven in your gross income for tax purposes. Form 1040 nr However, if you fulfill certain requirements, two types of student loan assistance may be tax free. Form 1040 nr The types of assistance discussed in this chapter are: Student loan cancellation, and Student loan repayment assistance. Form 1040 nr Student Loan Cancellation If your student loan is canceled, you may not have to include any amount in income. Form 1040 nr This section describes the requirements for tax-free treatment of canceled student loans. Form 1040 nr Qualifying Loans To qualify for tax-free treatment, for the cancellation of your loan, your loan must have been made by a qualified lender to assist you in attending an eligible educational institution and contain a provision that all or part of the debt will be canceled if you work: For a certain period of time, In certain professions, and For any of a broad class of employers. Form 1040 nr The cancellation of your loan will not qualify for tax-free treatment if it is cancelled because of services you performed for the educational institution that made the loan or other organization that provided the funds. Form 1040 nr See Exception, later. Form 1040 nr Eligible educational institution. Form 1040 nr   This is an educational institution that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Form 1040 nr Qualified lenders. Form 1040 nr   These include the following. Form 1040 nr The United States, or an instrumentality thereof. Form 1040 nr A state, territory, or possession of the United States, or the District of Columbia, or any political subdivision thereof. Form 1040 nr A public benefit corporation that is tax-exempt under section 501(c)(3); and that has assumed control of a state, county, or municipal hospital; and whose employees are considered public employees under state law. Form 1040 nr An eligible educational institution, if the loan is made: As part of an agreement with an entity described in (1), (2), (3) under which the funds to make the loan were provided to the educational institution, or Under a program of the educational institution that is designed to encourage its students to serve in occupations with unmet needs or in areas with unmet needs where the services provided by the students (or former students) are for or under the direction of a governmental unit or a tax-exempt section 501(c)(3) organization. Form 1040 nr   Occupations with unmet needs include medicine, nursing, teaching, and law. Form 1040 nr Section 501(c)(3) organization. Form 1040 nr   This is any corporation, community chest, fund, or foundation organized and operated exclusively for one or more of the following purposes. Form 1040 nr Charitable. Form 1040 nr Religious. Form 1040 nr Educational. Form 1040 nr Scientific. Form 1040 nr Literary. Form 1040 nr Testing for public safety. Form 1040 nr Fostering national or international amateur sports competition (but only if none of its activities involve providing athletic facilities or equipment). Form 1040 nr The prevention of cruelty to children or animals. Form 1040 nr Exception. Form 1040 nr   The cancellation of your loan does not qualify as tax-free student loan cancellation if your student loan was made by an educational institution and is canceled because of services you performed for the educational institution or other organization that provided the funds. Form 1040 nr Refinanced Loan If you refinanced a student loan with another loan from an eligible educational institution or a tax-exempt organization, that loan may also be considered as made by a qualified lender. Form 1040 nr The refinanced loan is considered made by a qualified lender if it is made under a program of the refinancing organization that is designed to encourage students to serve in occupations with unmet needs or in areas with unmet needs where the services required of the students are for or under the direction of a governmental unit or a tax-exempt section 501(c)(3) organization. Form 1040 nr Student Loan Repayment Assistance Student loan repayments made to you are tax free if you received them for any of the following: The National Health Service Corps (NHSC) Loan Repayment Program (NHSC Loan Repayment Program). Form 1040 nr A state education loan repayment program eligible for funds under the Public Health Service Act. Form 1040 nr Any other state loan repayment or loan forgiveness program that is intended to provide for the increased availability of health services in under served or health professional shortage areas (as determined by such state). Form 1040 nr You cannot deduct the interest you paid on a student loan to the extent payments were made through your participation in the above programs. Form 1040 nr Prev  Up  Next   Home   More Online Publications