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Free H & R Block Tax Filing

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Free H & R Block Tax Filing

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

Free h & r block tax filing 5. Free h & r block tax filing   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Free h & r block tax filing Free help with your tax return. Free h & r block tax filing   You can get free help preparing your return nationwide from IRS-certified volunteers. Free h & r block tax filing The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Free h & r block tax filing The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free h & r block tax filing 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. Free h & r block tax filing In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Free h & r block tax filing To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Free h & r block tax filing gov, download the IRS2Go app, or call 1-800-906-9887. Free h & r block tax filing   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free h & r block tax filing To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free h & r block tax filing aarp. Free h & r block tax filing org/money/taxaide or call 1-888-227-7669. Free h & r block tax filing For more information on these programs, go to IRS. Free h & r block tax filing gov and enter “VITA” in the search box. Free h & r block tax filing Internet. Free h & r block tax filing    IRS. Free h & r block tax filing gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Free h & r block tax filing Download the free IRS2Go app from the iTunes app store or from Google Play. Free h & r block tax filing Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, 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. Free h & r block tax filing Check the status of your 2013 refund with the Where's My Refund? application on IRS. Free h & r block tax filing gov or download the IRS2Go app and select the Refund Status option. Free h & r block tax filing The IRS issues more than 9 out of 10 refunds in less than 21 days. Free h & r block tax filing Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Free h & r block tax filing You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free h & r block tax filing The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free h & r block tax filing Use the Interactive Tax Assistant (ITA) to research your tax questions. Free h & r block tax filing No need to wait on the phone or stand in line. Free h & r block tax filing The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Free h & r block tax filing When you reach the response screen, you can print the entire interview and the final response for your records. Free h & r block tax filing New subject areas are added on a regular basis. Free h & r block tax filing  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Free h & r block tax filing gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Free h & r block tax filing You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Free h & r block tax filing The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Free h & r block tax filing When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Free h & r block tax filing Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Free h & r block tax filing You can also ask the IRS to mail a return or an account transcript to you. Free h & r block tax filing Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Free h & r block tax filing gov or by calling 1-800-908-9946. Free h & r block tax filing Tax return and tax account transcripts are generally available for the current year and the past three years. Free h & r block tax filing Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Free h & r block tax filing Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Free h & r block tax filing If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Free h & r block tax filing Check the status of your amended return using Where's My Amended Return? Go to IRS. Free h & r block tax filing gov and enter Where's My Amended Return? in the search box. Free h & r block tax filing You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free h & r block tax filing It can take up to 3 weeks from the date you mailed it to show up in our system. Free h & r block tax filing Make a payment using one of several safe and convenient electronic payment options available on IRS. Free h & r block tax filing gov. Free h & r block tax filing Select the Payment tab on the front page of IRS. Free h & r block tax filing gov for more information. Free h & r block tax filing Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Free h & r block tax filing Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free h & r block tax filing gov. Free h & r block tax filing 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. Free h & r block tax filing Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free h & r block tax filing gov. Free h & r block tax filing Request an Electronic Filing PIN by going to IRS. Free h & r block tax filing gov and entering Electronic Filing PIN in the search box. Free h & r block tax filing Download forms, instructions and publications, including accessible versions for people with disabilities. Free h & r block tax filing Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Free h & r block tax filing gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Free h & r block tax filing An employee can answer questions about your tax account or help you set up a payment plan. Free h & r block tax filing Before you visit, check the Office Locator on IRS. Free h & r block tax filing gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Free h & r block tax filing If you have a special need, such as a disability, you can request an appointment. Free h & r block tax filing Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free h & r block tax filing Apply for an Employer Identification Number (EIN). Free h & r block tax filing Go to IRS. Free h & r block tax filing gov and enter Apply for an EIN in the search box. Free h & r block tax filing Read the Internal Revenue Code, regulations, or other official guidance. Free h & r block tax filing Read Internal Revenue Bulletins. Free h & r block tax filing Sign up to receive local and national tax news and more by email. Free h & r block tax filing Just click on “subscriptions” above the search box on IRS. Free h & r block tax filing gov and choose from a variety of options. Free h & r block tax filing Phone. Free h & r block tax filing   You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free h & r block tax filing Download the free IRS2Go app from the iTunes app store or from Google Play. Free h & r block tax filing Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Free h & r block tax filing gov, or download the IRS2Go app. Free h & r block tax filing Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free h & r block tax filing The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free h & r block tax filing Most VITA and TCE sites offer free electronic filing. Free h & r block tax filing Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free h & r block tax filing Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free h & r block tax filing Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Free h & r block tax filing If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free h & r block tax filing The IRS issues more than 9 out of 10 refunds in less than 21 days. Free h & r block tax filing Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free h & r block tax filing Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Free h & r block tax filing The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free h & r block tax filing Note, the above information is for our automated hotline. Free h & r block tax filing Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Free h & r block tax filing Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free h & r block tax filing You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free h & r block tax filing It can take up to 3 weeks from the date you mailed it to show up in our system. Free h & r block tax filing Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Free h & r block tax filing You should receive your order within 10 business days. Free h & r block tax filing Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Free h & r block tax filing If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Free h & r block tax filing Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free h & r block tax filing The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free h & r block tax filing These individuals can also contact the IRS through relay services such as the Federal Relay Service. Free h & r block tax filing Walk-in. Free h & r block tax filing   You can find a selection of forms, publications and services — in-person. Free h & r block tax filing Products. Free h & r block tax filing You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free h & r block tax filing Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free h & r block tax filing Services. Free h & r block tax filing You can walk in to your local TAC for face-to-face tax help. Free h & r block tax filing An employee can answer questions about your tax account or help you set up a payment plan. Free h & r block tax filing Before visiting, use the Office Locator tool on IRS. Free h & r block tax filing gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Free h & r block tax filing Mail. Free h & r block tax filing   You can send your order for forms, instructions, and publications to the address below. Free h & r block tax filing You should receive a response within 10 business days after your request is received. Free h & r block tax filing Internal Revenue Service 1201 N. Free h & r block tax filing Mitsubishi Motorway Bloomington, IL 61705-6613   The Taxpayer Advocate Service Is Here to Help You. Free h & r block tax filing The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free h & r block tax filing Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free h & r block tax filing   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Free h & r block tax filing 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. Free h & r block tax filing You face (or your business is facing) an immediate threat of adverse action. Free h & r block tax filing You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free h & r block tax filing   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. Free h & r block tax filing Here's why we can help: TAS is an independent organization within the IRS. Free h & r block tax filing Our advocates know how to work with the IRS. Free h & r block tax filing Our services are free and tailored to meet your needs. Free h & r block tax filing We have offices in every state, the District of Columbia, and Puerto Rico. Free h & r block tax filing   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 Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Free h & r block tax filing   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free h & r block tax filing If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Free h & r block tax filing Prev  Up  Next   Home   More Online Publications