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H&r Block 1040ez Free

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The H&r Block 1040ez Free

H&r block 1040ez free 2. H&r block 1040ez free   Fuel Tax Credits and Refunds Table of Contents Gasoline and Aviation Gasoline Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation)Sales by Registered Ultimate Vendors Diesel-Water Fuel Emulsion Kerosene for Use in AviationSales by Registered Ultimate Vendors Other Fuels (Including Alternative Fuels) Refunds of Second TaxOptional reporting. H&r block 1040ez free Providing information. H&r block 1040ez free Definitions of Nontaxable UsesCustom application of fertilizer and pesticide. H&r block 1040ez free Fuel used between airfield and farm. H&r block 1040ez free Fuel not used for farming. H&r block 1040ez free Vehicles not considered highway vehicles. H&r block 1040ez free Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture CreditHow to Claim the Credit Filing Claims Claiming A Refund Claiming a Credit on Form 4136 Including the Credit or Refund in Income Federal excise taxes are imposed on certain fuels as discussed in chapter 1. H&r block 1040ez free This chapter lists the nontaxable uses of each fuel and defines the nontaxable uses. H&r block 1040ez free Information on the refund of second tax is included. H&r block 1040ez free This chapter also explains credits and refunds for the biodiesel or renewable diesel mixture credits, and the alternative fuel mixture and alternative fuel credits. H&r block 1040ez free Information on how to make a claim for credit or refund is included in this chapter and in the instructions for: Form 720, Form 4136, and Form 8849. H&r block 1040ez free Exported taxable fuel. H&r block 1040ez free   The claim rates for exported taxable fuel are listed on Schedule C (Form 720), Schedule 1 (Form 8849), and Form 4136. H&r block 1040ez free Taxpayers making a claim for exported taxable fuel must include with their records proof of exportation. H&r block 1040ez free Proof of exportation includes: A copy of the export bill of lading issued by the delivering carrier, A certificate by the agent or representative of the export carrier showing actual exportation of the fuel, A certificate of lading signed by a customs officer of the foreign country to which the fuel is exported, or A statement of the foreign consignee showing receipt of the fuel. H&r block 1040ez free Gasoline and Aviation Gasoline Ultimate Purchasers. H&r block 1040ez free   The following are the uses of gasoline (defined earlier) for which a credit or refund may be allowable to an ultimate purchaser. H&r block 1040ez free On a farm for farming purposes (credit only). H&r block 1040ez free Off-highway business use. H&r block 1040ez free Export. H&r block 1040ez free In a boat engaged in commercial fishing. H&r block 1040ez free In certain intercity and local buses. H&r block 1040ez free In a school bus. H&r block 1040ez free Exclusive use by a qualified blood collector organization. H&r block 1040ez free In a highway vehicle owned by the United States that is not used on a highway. H&r block 1040ez free Exclusive use by a nonprofit educational organization (see Sales by registered ultimate vendors and Credit Card Purchases, later). H&r block 1040ez free Exclusive use by a state, political subdivision of a state, or the District of Columbia (see Sales by registered ultimate vendors and Credit Card Purchases, later). H&r block 1040ez free In an aircraft or vehicle owned by an aircraft museum. H&r block 1040ez free   The following are the uses of aviation gasoline for which a credit or refund may be allowable to an ultimate purchaser. H&r block 1040ez free On a farm for farming purposes (credit only). H&r block 1040ez free Export. H&r block 1040ez free In foreign trade. H&r block 1040ez free Certain helicopter and fixed-wing air ambulance uses. H&r block 1040ez free In commercial aviation (other than foreign trade). H&r block 1040ez free Exclusive use by a qualified blood collector organization. H&r block 1040ez free Exclusive use by a nonprofit education organization (see Sales by registered ultimate vendors and Credit card purchases, later). H&r block 1040ez free Exclusive use by a state, political subdivision of a state, or the District of Columbia (see Sales by registered ultimate vendors and Credit and purchases, later). H&r block 1040ez free In an aircraft owned by an aircraft museum. H&r block 1040ez free In military aircraft. H&r block 1040ez free Claims by persons who paid the tax to the government. H&r block 1040ez free   Except for sales to nonprofit educational organizations and states and local governments, a credit or refund is allowable to the person that paid the tax to the government if the gasoline was sold to the ultimate purchaser (including an exporter) by either that person or by a retailer and the fuel was exported; used or sold for use as supplies for vessels or aircraft, including military aircraft, commercial fishing, and foreign trade; sold to a qualified blood collector organization; or used or sold for use in the production of Other Fuels. H&r block 1040ez free See Filing Claims, later. H&r block 1040ez free Sales by registered ultimate vendors. H&r block 1040ez free   This is an ultimate vendor that sells gasoline or aviation gasoline to any of the following and that is purchased without the use of a credit card. H&r block 1040ez free A state or local government for its exclusive use (including essential government use by an Indian tribal government). H&r block 1040ez free A nonprofit educational organization for its exclusive use. H&r block 1040ez free   The registered ultimate vendor may make the claim if the ultimate purchaser did not use a credit card and waives its right to the credit or refund by providing the registered ultimate vendor with a certificate. H&r block 1040ez free A sample certificate is included as Model Certificate M in the Appendix. H&r block 1040ez free The registered ultimate vendor must have the certificate at the time the credit or refund is claimed. H&r block 1040ez free   The ultimate vendor must be registered by the IRS. H&r block 1040ez free See Registration Requirements, earlier. H&r block 1040ez free Credit card purchases. H&r block 1040ez free   If gasoline and aviation gasoline are purchased with a credit card issued to a state or local government for its exclusive use (including essential government use by an Indian tribal government), or a nonprofit educational organization for its exclusive use, the person who extended credit to the ultimate purchaser (the credit card issuer) is treated as the person that paid the tax and makes the claim if the credit card issuer: Is registered by the IRS, Has established that the amount of tax has not been collected from the person who purchased the gasoline or has obtained written consent from the ultimate purchaser to the allowance of the credit or refund, and Has repaid or agreed to repay the amount of the tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to the allowance of the credit or refund, or has made arrangements that provide the ultimate vendor with reimbursement of the tax. H&r block 1040ez free   If the requirements above are not met by the credit card issuer, the credit card issuer must collect the tax from the ultimate purchaser and only the ultimate purchaser may make the claim. H&r block 1040ez free How to make the claim. H&r block 1040ez free   If the claim is made by the credit card issuer, see Schedule C  (Form 720) or Schedule 8 (Form 8849). H&r block 1040ez free Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) For conditions to an allowance of a credit or refund on exported dyed diesel fuel and dyed kerosene, see Exported taxable fuel, earlier. H&r block 1040ez free Ultimate purchasers. H&r block 1040ez free   The following are nontaxable uses of diesel fuel and kerosene (defined earlier) for which a credit or refund may be allowable to an ultimate purchaser. H&r block 1040ez free On a farm for farming purposes. H&r block 1040ez free Off-highway business use. H&r block 1040ez free Export. H&r block 1040ez free In a qualified local bus. H&r block 1040ez free In a school bus. H&r block 1040ez free Other than as a fuel in a propulsion engine of a diesel-powered highway vehicle (such as home heating oil). H&r block 1040ez free Exclusive use by a qualified blood collector organization. H&r block 1040ez free In a highway vehicle owned by the United States that is not used on a highway. H&r block 1040ez free Exclusive use by a nonprofit educational organization (see Sales by Registered Ultimate Vendors and Credit Card Purchases, later). H&r block 1040ez free Exclusive use by a state, political subdivision of a state, or the District of Columbia (see Sales by Registered Ultimate Vendors and Credit Card Purchases, later). H&r block 1040ez free In a vehicle owned by an aircraft museum. H&r block 1040ez free As a fuel in a propulsion engine of a diesel-powered train. H&r block 1040ez free Sales by Registered Ultimate Vendors The following are the sales for which a credit or refund may be allowable to the registered ultimate vendor only. H&r block 1040ez free Undyed diesel fuel or undyed kerosene sold for the exclusive use by a state or local government (if credit card rules (defined later) do not apply), Undyed kerosene sold from a blocked pump (defined below), or Undyed diesel fuel or undyed kerosene used in certain intercity and local buses, only if the ultimate purchaser waives its right to the credit or refund by providing the registered ultimate vendor with a waiver. H&r block 1040ez free Registered ultimate vendor (state use). H&r block 1040ez free   This is a person that sells undyed diesel fuel or undyed kerosene to a state or local government for its exclusive use (including essential government use by an Indian tribal government). H&r block 1040ez free The diesel fuel or kerosene must be purchased by the state without the use of a credit card, issued to the state by the credit card issuer, in order for the ultimate vendor to make the claim. H&r block 1040ez free The ultimate vendor must be registered by the IRS. H&r block 1040ez free See Registration Requirements, earlier. H&r block 1040ez free Registered ultimate vendor (blocked pump). H&r block 1040ez free   This is an ultimate vendor that sells undyed kerosene from a blocked pump. H&r block 1040ez free   A credit or refund may be allowable to a registered ultimate vendor (blocked pump) if the vendor sold to a buyer undyed kerosene from a blocked pump for use other than as a fuel in a diesel-powered highway vehicle and the vendor had no reason to believe the kerosene would not be used in that manner. H&r block 1040ez free Blocked pump. H&r block 1040ez free   A blocked pump is a fuel pump that meets all the following requirements. H&r block 1040ez free It is used to make retail sales of undyed kerosene for use by the buyer in any nontaxable use. H&r block 1040ez free It is at a fixed location. H&r block 1040ez free It is identified with a legible and conspicuous notice stating, “UNDYED UNTAXED KEROSENE, NONTAXABLE USE ONLY. H&r block 1040ez free ” It meets either of the following conditions. H&r block 1040ez free It cannot reasonably be used to dispense fuel directly into the fuel supply tank of a diesel-powered highway vehicle or train. H&r block 1040ez free It is locked by the vendor after each sale and unlocked by the vendor only in response to a buyer's request for undyed kerosene for use other than as a fuel in a diesel-powered highway vehicle or train. H&r block 1040ez free Registered ultimate vendor (certain intercity and local buses). H&r block 1040ez free   This is an ultimate vendor that sells undyed diesel fuel or undyed kerosene to the ultimate purchaser for use in certain intercity and local buses. H&r block 1040ez free   The registered ultimate vendor may make the claim if the ultimate purchaser waives its right to the credit or refund by providing the registered ultimate vendor with a waiver. H&r block 1040ez free A sample waiver is included as Model Waiver N in the Appendix. H&r block 1040ez free The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. H&r block 1040ez free Credit Card Purchases. H&r block 1040ez free   If undyed diesel fuel or kerosene is purchased with a credit card issued to a state, the person who extended credit to the state (the credit card issuer) is treated as the person that paid the tax and makes the claim if the credit card issuer: Is registered by the IRS, Has established that the amount of tax has not been collected from the person who purchased the diesel fuel or kerosene, or has obtained written consent from the ultimate purchaser to the allowance of the credit or refund, and Has repaid or agreed to repay the amount of the tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to the allowance of the credit or refund, or has made arrangements that provide the ultimate vendor with reimbursement of the tax. H&r block 1040ez free   If the requirements above are not met by the credit card issuer, the credit card issuer must collect the tax from the ultimate purchaser and only the ultimate purchaser may make the claim. H&r block 1040ez free Diesel-Water Fuel Emulsion A claim for credit or refund may be made for the nontaxable use of a diesel-water fuel emulsion and for undyed diesel fuel used to produce a diesel-water fuel emulsion. H&r block 1040ez free The claim rate for nontaxable use of a diesel-water fuel emulsion taxed at $. H&r block 1040ez free 198 per gallon is $. H&r block 1040ez free 197 (if exported, the claim rate is $. H&r block 1040ez free 198). H&r block 1040ez free The following are the nontaxable uses for a diesel-water fuel emulsion for which a credit or refund may be allowable to an ultimate purchaser. H&r block 1040ez free On a farm for farming purposes. H&r block 1040ez free Off-highway business use. H&r block 1040ez free Export. H&r block 1040ez free In a qualified local bus. H&r block 1040ez free In a school bus. H&r block 1040ez free Other than as fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway use). H&r block 1040ez free Exclusive use by a qualified blood collector organization. H&r block 1040ez free In a highway vehicle owned by the United States that is not used on a highway. H&r block 1040ez free Exclusive use by a nonprofit educational organization. H&r block 1040ez free Exclusive use by a state, political subdivision of a state, or the District of Columbia. H&r block 1040ez free In an aircraft or vehicle owned by an aircraft museum. H&r block 1040ez free Blender claims. H&r block 1040ez free   The claim rate for undyed diesel fuel taxed at $. H&r block 1040ez free 244 and used to produce a diesel-water fuel emulsion is $. H&r block 1040ez free 046 per gallon of diesel fuel so used. H&r block 1040ez free The blender must be registered by the IRS in order to make the claim. H&r block 1040ez free The blender must attach a statement to the claim certifying that: The diesel-water fuel emulsion contains at least 14% water, The emulsion additive is registered by a United States manufacturer with the EPA under section 211 of the Clean Air Act as in effect on March 31, 2003, Undyed diesel fuel taxed at $. H&r block 1040ez free 244 was used to produce the diesel-water fuel emulsion, and The diesel-water fuel emulsion was used or sold for use in the blender's trade or business. H&r block 1040ez free Kerosene for Use in Aviation Ultimate purchasers. H&r block 1040ez free   Ultimate purchasers of kerosene used in certain aviation uses may make a claim if the rate of tax on their use is less than the rate of tax that was charged on the kerosene. H&r block 1040ez free   The ultimate purchaser of the kerosene used in commercial aviation (other than foreign trade) and noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia) is eligible to make a claim if the ultimate purchaser certifies that the right to make the claim has not been waived. H&r block 1040ez free Generally, the ultimate purchaser is the aircraft operator. H&r block 1040ez free   The following are the nontaxable uses of kerosene used in noncommercial aviation for which a credit or refund may be allowable to the ultimate purchaser. H&r block 1040ez free On a farm for farming purposes. H&r block 1040ez free Certain helicopter and fixed-wing aircraft uses. H&r block 1040ez free Exclusive use by a qualified blood collector organization. H&r block 1040ez free Exclusive use by a nonprofit educational organization. H&r block 1040ez free In an aircraft owned by an aircraft museum. H&r block 1040ez free In military aircraft. H&r block 1040ez free Kerosene for use partly in commercial aviation and partly in nonexempt, noncommercial aviation. H&r block 1040ez free   If the fuel is used partly for use in commercial aviation and partly for use in nonexempt, noncommercial aviation, the operator may identify, either at the time of purchase or after the kerosene has been used, the amount that will be (or has been) used in commercial aviation. H&r block 1040ez free At the same time, the operator would either make the claim or waive the right to make the claim for credit or refund of the kerosene for use in commercial and nonexempt, noncommercial aviation. H&r block 1040ez free   If the operator does not identify the amount of kerosene that will be (or has been) used in commercial aviation, the operator may provide a certificate to the ultimate vendor similar to Model Certificate Q in the Appendix. H&r block 1040ez free For kerosene purchased with the certificate, used in commercial aviation, and taxed at $. H&r block 1040ez free 244 per gallon, use of the certificate will be treated as a waiver of the right to claim a credit or refund for the $. H&r block 1040ez free 025 per gallon part of the tax. H&r block 1040ez free The ultimate vendor may make this claim. H&r block 1040ez free The operator may make a claim for the $. H&r block 1040ez free 175 tax per gallon of the kerosene, but cannot waive the right to make the claim for the $. H&r block 1040ez free 175 tax per gallon. H&r block 1040ez free Sales by Registered Ultimate Vendors Kerosene for use in commercial aviation or noncommercial aviation. H&r block 1040ez free   The registered ultimate vendor of kerosene for use in commercial aviation (other than foreign trade) or noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia) may make this claim if the ultimate purchaser waives its right to the credit or payment by providing the registered ultimate vendor with a waiver. H&r block 1040ez free A sample waiver is included as Model Waiver L in the Appendix. H&r block 1040ez free The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. H&r block 1040ez free   Noncommercial aviation means any use of an aircraft not described as commercial aviation. H&r block 1040ez free For the definition of commercial aviation, see Commercial aviation on page 11. H&r block 1040ez free Kerosene for use in nonexempt, noncommercial aviation. H&r block 1040ez free   Only the registered ultimate vendor may claim a credit or payment for sales of kerosene for use in nonexempt, noncommercial aviation. H&r block 1040ez free The ultimate vendor must be registered by the IRS (activity letter UA) and have the required certificate from the ultimate purchaser. H&r block 1040ez free A sample certificate is included as Model Certificate Q in the Appendix. H&r block 1040ez free The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. H&r block 1040ez free Kerosene for use in aviation by a state or local government. H&r block 1040ez free   Only the registered ultimate vendor may claim a credit or payment for sales of kerosene for use in aviation to a state or local government for its exclusive use (including essential government use by an Indian tribal government). H&r block 1040ez free The kerosene for use in aviation must be purchased by the state without the use of a credit card in order for the ultimate vendor to make the claim. H&r block 1040ez free The ultimate vendor must be registered by the IRS (activity letter UV) and have the required certificate from the ultimate purchaser. H&r block 1040ez free A sample certificate is included as Model Certificate P in the Appendix. H&r block 1040ez free The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. H&r block 1040ez free Credit card purchases. H&r block 1040ez free   If taxed kerosene for use in aviation is purchased with a credit card issued to a state, the person who extended credit to the state (the credit card issuer) is treated as the person that paid the tax and makes the claim if the credit card issuer: Is registered by the IRS, Has established that the amount of tax has not been collected from the person who purchased the kerosene, or has obtained written consent from the ultimate purchaser to the allowance of the credit or refund, and Has repaid or agreed to repay the amount of the tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to the allowance of the credit or refund, or has made arrangements that provide the ultimate vendor with reimbursement of the tax. H&r block 1040ez free   If the requirements above are not met by the credit card issuer, the credit card issuer must collect the tax from the ultimate purchaser and only the ultimate purchaser may make the claim. H&r block 1040ez free Other Fuels (Including Alternative Fuels) Credit or refund for nontaxable use of taxed Other Fuels may be allowable to an ultimate purchaser. H&r block 1040ez free While tax is generally imposed on delivery, Other Fuels are taxed prior to delivery in the case of certain bulk sales described in chapter 1. H&r block 1040ez free The following are the nontaxable uses of Other Fuels for which a credit or refund may be allowable to the ultimate purchaser. H&r block 1040ez free On a farm for farming purposes. H&r block 1040ez free Off-highway business use. H&r block 1040ez free In a boat engaged in commercial fishing. H&r block 1040ez free In certain intercity and local buses. H&r block 1040ez free In a school bus. H&r block 1040ez free In a qualified local bus. H&r block 1040ez free Exclusive use by a qualified blood collector organization. H&r block 1040ez free Exclusive use by a nonprofit educational organization. H&r block 1040ez free Exclusive use by a state, political subdivision of a state, or the District of Columbia. H&r block 1040ez free In an aircraft or vehicle owned by an aircraft museum. H&r block 1040ez free Use in any boat operated by the United States for its exclusive use or any vessel of war of any foreign nation. H&r block 1040ez free See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit, later. H&r block 1040ez free Refunds of Second Tax The tax on dyed diesel fuel for inland waterways fuel use applies at the rate listed on Form 720. H&r block 1040ez free This is in addition to all other taxes imposed on the sale or use of the fuel. H&r block 1040ez free The section 4081(e) refund (discussed below) cannot be claimed. H&r block 1040ez free If the tax is paid and reported to the government on more than one taxable event for a taxable fuel under section 4081, the person paying the “second tax” may claim a refund (without interest) of that tax if certain conditions and reporting requirements are met. H&r block 1040ez free No credit against any tax is allowed for this tax. H&r block 1040ez free For information about taxable events, see the discussions under Gasoline, Diesel Fuel and Kerosene and Kerosene for Use in Aviation in chapter 1. H&r block 1040ez free Conditions to allowance of refund. H&r block 1040ez free   A claim for refund of the tax is allowed only if all the following conditions are met. H&r block 1040ez free A tax on the fuel was paid to the government and not credited or refunded (the “first tax”). H&r block 1040ez free After the first tax was imposed, another tax was imposed on the same fuel and was paid to the government (the “second tax”). H&r block 1040ez free The person that paid the second tax filed a timely claim for refund containing the information required (see Refund claim, later). H&r block 1040ez free The person that paid the first tax has met the reporting requirements, discussed next. H&r block 1040ez free Reporting requirements. H&r block 1040ez free   Generally, the person that paid the first tax must file a “First Taxpayer's Report” with its Form 720 for the quarter to which the report relates. H&r block 1040ez free A model first taxpayer's report is shown in the Appendix as Model Certificate B. H&r block 1040ez free The report must contain all information needed to complete the model. H&r block 1040ez free   By the due date for filing the Form 720, you must also send a separate copy of the report to the following address. H&r block 1040ez free Department of the Treasury Internal Revenue Service  Cincinnati, OH 45999-0555 Write “EXCISE – FIRST TAXPAYER'S REPORT” across the top of that copy. H&r block 1040ez free Optional reporting. H&r block 1040ez free   A first taxpayer's report is not required for the tax imposed on: Removal at a terminal rack, Nonbulk entries into the United States, and Removals or sales by blenders. H&r block 1040ez free However, if the person liable for the tax expects that another tax will be imposed on that fuel, that person should (but is not required to) file a first taxpayer's report. H&r block 1040ez free Providing information. H&r block 1040ez free   The first taxpayer must give a copy of the report to the buyer of the fuel within the bulk transfer/terminal system or to the owner of the fuel immediately before the first tax was imposed, if the first taxpayer is not the owner at that time. H&r block 1040ez free If an optional report is filed, a copy should (but is not required to) be given to the buyer or owner. H&r block 1040ez free   A person that receives a copy of the first taxpayer's report and later sells the fuel within the bulk transfer/terminal system must give the copy and a “Statement of Subsequent Seller” to the buyer. H&r block 1040ez free If the later sale is outside the bulk transfer/terminal system and that person expects that another tax will be imposed, that person should (but is not required to) give the copy and the statement to the buyer. H&r block 1040ez free A model statement of subsequent seller is shown in the Appendix as Model Certificate A. H&r block 1040ez free The statement must contain all information necessary to complete the model. H&r block 1040ez free   If the first taxpayer's report relates to fuel sold to more than one buyer, copies of that report must be made when the fuel is divided. H&r block 1040ez free Each buyer must be given a copy of the report. H&r block 1040ez free Refund claim. H&r block 1040ez free   You must have filed Form 720 and paid the second tax before you file for a refund of that tax. H&r block 1040ez free You must make your claim for refund on Form 8849. H&r block 1040ez free Complete Schedule 5 (Form 8849) and attach it to your Form 8849. H&r block 1040ez free Do not include this claim with a claim under another tax provision. H&r block 1040ez free You must not have included the second tax in the price of the fuel and must not have collected it from the purchaser. H&r block 1040ez free You must submit the following information with your claim. H&r block 1040ez free A copy of the first taxpayer's report (discussed earlier). H&r block 1040ez free A copy of the statement of subsequent seller if the fuel was bought from someone other than the first taxpayer. H&r block 1040ez free Definitions of Nontaxable Uses This section provides definitions of the terms used in Table 2-1 for nontaxable uses. H&r block 1040ez free If applicable, the type of use number from Table 2-1 is indicated in each heading. H&r block 1040ez free Type of use table. H&r block 1040ez free   The first column of the table is the number you enter on Form 4136, Form 8849, or Schedule C (Form 720) for that type of use. H&r block 1040ez free For type of use 2, the mobile machinery parenthetical applies only to Form 8849 and Form 720. H&r block 1040ez free Table 2-1. H&r block 1040ez free Type of Use Table No. H&r block 1040ez free Type of Use 1 On a farm for farming purposes 2 Off-highway business use (for business use other than in a highway vehicle registered or required to be registered for highway use) (other than use in mobile machinery) 3 Export 4 In a boat engaged in commercial fishing 5 In certain intercity and local buses 6 In a qualified local bus 7 In a bus transporting students and employees of schools (school buses) 8 For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway business use) 9 In foreign trade 10 Certain helicopter and fixed-wing aircraft uses 11 Exclusive use by a qualified blood collector organization 12 In a highway vehicle owned by the United States that is not used on a highway 13 Exclusive use by a nonprofit educational organization 14 Exclusive use by a state, political subdivision of a state, or the District of Columbia 15 In an aircraft or vehicle owned by an aircraft museum 16 In military aircraft On a farm for farming purposes (No. H&r block 1040ez free 1). H&r block 1040ez free   On a farm for farming purposes means fuel used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes. H&r block 1040ez free Farm. H&r block 1040ez free   A farm includes livestock, dairy, fish, poultry, fruit, fur-bearing animals, and truck farms; orchards; plantations; ranches; nurseries; ranges; and feed yards for fattening cattle. H&r block 1040ez free It also includes structures such as greenhouses used primarily for the raising of agricultural or horticultural commodities. H&r block 1040ez free A fish farm is an area where fish are grown or raised — not merely caught or harvested. H&r block 1040ez free Farming purposes. H&r block 1040ez free   As an owner, tenant, or operator, you use fuel on a farm for farming purposes if you use it in any of the following ways. H&r block 1040ez free To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. H&r block 1040ez free To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. H&r block 1040ez free To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. H&r block 1040ez free To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. H&r block 1040ez free For this use to qualify, you must have produced more than half the commodity so treated during the tax year. H&r block 1040ez free Commodity means a single raw product. H&r block 1040ez free For example, apples and peaches are two separate commodities. H&r block 1040ez free To plant, cultivate, care for, or cut trees or to prepare (other than sawing logs into lumber, chipping, or other milling) trees for market, but only if the planting, etc. H&r block 1040ez free , is incidental to your farming operations. H&r block 1040ez free Your tree operations will be incidental only if they are minor in nature when compared to the total farming operations. H&r block 1040ez free   If any other person, such as a neighbor or custom operator, performs a service for you on your farm for any of the purposes listed in (1) or (2), you are considered to be the ultimate purchaser that used the fuel on a farm for farming purposes. H&r block 1040ez free However, see Custom application of fertilizer and pesticide, next. H&r block 1040ez free   If doubt exists whether the owner, the tenant, or the operator of the farm bought the fuel, determine who bore the cost of the fuel. H&r block 1040ez free For example, if the owner of a farm and the tenant equally share the cost of gasoline that is used on a farm for farming purposes, each can claim a credit for the tax on one-half the fuel used. H&r block 1040ez free Custom application of fertilizer and pesticide. H&r block 1040ez free   Fuel used on a farm for farming purposes includes fuel used in the application of fertilizer, pesticides, or other substances, including aerial applications. H&r block 1040ez free Generally, the applicator is treated as having used the fuel on a farm for farming purposes. H&r block 1040ez free For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. H&r block 1040ez free For kerosene used in aviation, the ultimate purchaser may make the claim or waive their right to make the claim to the registered ultimate vendor. H&r block 1040ez free Fuel used between airfield and farm. H&r block 1040ez free   Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as a farming purpose. H&r block 1040ez free Fuel not used for farming. H&r block 1040ez free   Fuel is not used on a farm for farming purposes if it is used in any of the following ways. H&r block 1040ez free Off the farm, such as on the highway or in noncommercial aviation, other than fuel used between the airfield and farm described above, even if the fuel is used in transporting livestock, feed, crops, or equipment. H&r block 1040ez free For personal use, such as mowing the lawn. H&r block 1040ez free In processing, packaging, freezing, or canning operations. H&r block 1040ez free In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. H&r block 1040ez free Off-highway business use (No. H&r block 1040ez free 2). H&r block 1040ez free   Off-highway business use means fuel used in a trade or business or in an income-producing activity other than as a fuel in a highway vehicle registered or required to be registered for use on public highways. H&r block 1040ez free The terms “highway vehicle,” “public highway,” and “registered” are defined below. H&r block 1040ez free Do not consider any use in a boat as an off-highway business use. H&r block 1040ez free   Off-highway business use includes fuels used in any of the following ways. H&r block 1040ez free In stationary machines such as generators, compressors, power saws, and similar equipment. H&r block 1040ez free For cleaning purposes. H&r block 1040ez free In forklift trucks, bulldozers, and earthmovers. H&r block 1040ez free   Generally, this use does not include nonbusiness use of fuel, such as use by minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. H&r block 1040ez free Example. H&r block 1040ez free Caroline owns a landscaping business. H&r block 1040ez free She uses power lawn mowers and chain saws in her business. H&r block 1040ez free The gasoline used in the power lawn mowers and chain saws qualifies as fuel used in an off-highway business use. H&r block 1040ez free The gasoline used in her personal lawn mower at home does not qualify. H&r block 1040ez free Highway vehicle. H&r block 1040ez free   A highway vehicle is any self-propelled vehicle designed to carry a load over public highways, whether or not it is also designed to perform other functions. H&r block 1040ez free Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. H&r block 1040ez free A vehicle is a highway vehicle even though the vehicle's design allows it to perform a highway transportation function for only one of the following. H&r block 1040ez free A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). H&r block 1040ez free A special kind of cargo, goods, supplies, or materials. H&r block 1040ez free Some off-highway task unrelated to highway transportation, except as discussed next. H&r block 1040ez free Vehicles not considered highway vehicles. H&r block 1040ez free   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the credit or refund of fuel taxes. H&r block 1040ez free Specially designed mobile machinery for nontransportation functions. H&r block 1040ez free A self-propelled vehicle is not a highway vehicle if all the following apply. H&r block 1040ez free The chassis has permanently mounted to it machinery or equipment used to perform certain operations (construction, manufacturing, drilling, mining, timbering, processing, farming, or similar operations) if the operation of the machinery or equipment is unrelated to transportation on or off the public highways. H&r block 1040ez free The chassis has been specially designed to serve only as a mobile carriage and mount (and power source, if applicable) for the machinery or equipment, whether or not the machinery or equipment is in operation. H&r block 1040ez free The chassis could not, because of its special design and without substantial structural modification, be used as part of a vehicle designed to carry any other load. H&r block 1040ez free The vehicle must have traveled less than 7,500 miles on public highways during the taxable year. H&r block 1040ez free Vehicles specially designed for off-highway transportation. H&r block 1040ez free A vehicle is not treated as a highway vehicle if the vehicle is specially designed for the primary function of transporting a particular type of load other than over the public highway and because of this special design, the vehicle's capability to transport a load over a public highway is substantially limited or impaired. H&r block 1040ez free To make this determination, you can take into account the vehicle's size, whether the vehicle is subject to licensing, safety, or other requirements, and whether the vehicle can transport a load at a sustained speed of at least 25 miles per hour. H&r block 1040ez free It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. H&r block 1040ez free Nontransportation trailers and semitrailers. H&r block 1040ez free A trailer or semi-trailer is not treated as a highway vehicle if it is specially designed to function only as an enclosed stationary shelter for carrying on a nontransportation function at an off-highway site. H&r block 1040ez free For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. H&r block 1040ez free Public highway. H&r block 1040ez free   A public highway includes any road in the United States that is not a private roadway. H&r block 1040ez free This includes federal, state, county, and city roads and streets. H&r block 1040ez free Registered. H&r block 1040ez free   A vehicle is considered registered when it is registered or required to be registered for highway use under the law of any state, the District of Columbia, or any foreign country in which it is operated or situated. H&r block 1040ez free Any highway vehicle operated under a dealer's tag, license, or permit is considered registered. H&r block 1040ez free A highway vehicle is not considered registered solely because a special permit allows the vehicle to be operated at particular times and under specified conditions. H&r block 1040ez free Dual use of propulsion motor. H&r block 1040ez free   Off-highway business use does not include any fuel used in the propulsion motor of a registered highway vehicle even though that motor also operates special equipment by means of a power take-off or power transfer. H&r block 1040ez free It does not matter if the special equipment is mounted on the vehicle. H&r block 1040ez free Example. H&r block 1040ez free The motor of a registered concrete-mixer truck operates both the engine and the mixing unit by means of a power take-off. H&r block 1040ez free The fuel used in the motor to run the mixer is not off-highway business use. H&r block 1040ez free Use in separate motor. H&r block 1040ez free   Off-highway business use includes fuel used in a separate motor to operate special equipment, such as a refrigeration unit, pump, generator, or mixing unit. H&r block 1040ez free If you draw fuel from the same tank that supplies fuel to the propulsion motor, you must figure the quantity used in the separate motor operating the special equipment. H&r block 1040ez free You may make a reasonable estimate based on your operating experience and supported by your records. H&r block 1040ez free   You can use devices that measure the miles the vehicle has traveled (such as hubometers) to figure the gallons of fuel used to propel the vehicle. H&r block 1040ez free Add to this amount the fuel consumed while idling or warming up the motor before propelling the vehicle. H&r block 1040ez free The difference between your total fuel used and the fuel used to propel the vehicle is the fuel used in the separate motor. H&r block 1040ez free Example. H&r block 1040ez free Hazel owns a refrigerated truck. H&r block 1040ez free It has a separate motor for the refrigeration unit. H&r block 1040ez free The same tank supplies both motors. H&r block 1040ez free Using the truck's hubometer, Hazel figures that 90% of the fuel was used to propel the truck. H&r block 1040ez free Therefore, 10% of the fuel is used in an off-highway business use. H&r block 1040ez free Fuel lost or destroyed. H&r block 1040ez free   You cannot treat fuel lost or destroyed through spillage, fire, or other casualty as fuel used in an off-highway business use. H&r block 1040ez free Export (No. H&r block 1040ez free 3). H&r block 1040ez free   Export means fuel transported from the United States with the intention that the fuel remain in a foreign country or possession of the United States. H&r block 1040ez free Fuel is not exported if it is in the fuel supply tank of a vehicle or aircraft. H&r block 1040ez free In a boat engaged in commercial fishing (No. H&r block 1040ez free 4). H&r block 1040ez free   In a boat engaged in commercial fishing means fuel used in taking, catching, processing, or transporting fish, shellfish, or other aquatic life for commercial purposes, such as selling or processing the catch, on a specific trip basis. H&r block 1040ez free They include boats used in both fresh and salt water fishing. H&r block 1040ez free They do not include boats used for both sport fishing and commercial fishing on the same trip. H&r block 1040ez free In certain intercity and local buses (No. H&r block 1040ez free 5). H&r block 1040ez free   In certain intercity and local buses means fuel used in a bus engaged in furnishing (for compensation) passenger land transportation available to the general public. H&r block 1040ez free The bus must be engaged in one of the following activities. H&r block 1040ez free Scheduled transportation along regular routes. H&r block 1040ez free Nonscheduled operations if the seating capacity of the bus is at least 20 adults, not including the driver. H&r block 1040ez free Vans and similar vehicles used for van-pooling or taxi service do not qualify. H&r block 1040ez free Available to the general public. H&r block 1040ez free   This means you offer service to more than a limited number of persons or organizations. H&r block 1040ez free If a bus operator normally provides charter operations through travel agencies but has buses available for chartering by the general public, this service is available to the general public. H&r block 1040ez free A bus does not qualify when its operator uses it to provide exclusive services to only one person, group, or organization. H&r block 1040ez free Also, intercity bus transportation does not include transporting students and employees of schools or intercity transportation in a qualified local bus. H&r block 1040ez free In a qualified local bus (No. H&r block 1040ez free 6). H&r block 1040ez free   In a qualified local bus means fuel used in a bus meeting all the following requirements. H&r block 1040ez free It is engaged in furnishing (for compensation) intracity passenger land transportation available to the general public. H&r block 1040ez free It operates along scheduled, regular routes. H&r block 1040ez free It has a seating capacity of at least 20 adults (excluding the driver). H&r block 1040ez free It is under contract with (or is receiving more than a nominal subsidy from) any state or local government to furnish the transportation. H&r block 1040ez free Intracity passenger land transportation. H&r block 1040ez free   This is the land transportation of passengers between points located within the same metropolitan area. H&r block 1040ez free It includes transportation along routes that cross state, city, or county boundaries if the routes remain within the metropolitan area. H&r block 1040ez free Under contract. H&r block 1040ez free   A bus is under contract with a state or local government only if the contract imposes a bona fide obligation on the bus operator to furnish the transportation. H&r block 1040ez free More than a nominal subsidy. H&r block 1040ez free   A subsidy is more than nominal if it is reasonably expected to exceed an amount equal to 3 cents multiplied by the number of gallons of fuel used in buses on subsidized routes. H&r block 1040ez free A company that operates its buses along subsidized and unsubsidized intracity routes may consider its buses qualified local buses only when the buses are used on the subsidized intracity routes. H&r block 1040ez free In a school bus (No. H&r block 1040ez free 7). H&r block 1040ez free   In a school bus means fuel used in a bus engaged in the transportation of students or employees of schools. H&r block 1040ez free A school is an educational organization with a regular faculty and curriculum and a regularly enrolled body of students who attend the place where the educational activities occur. H&r block 1040ez free For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. H&r block 1040ez free 8). H&r block 1040ez free   Diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel in the propulsion engine of a diesel-powered highway vehicle or diesel-powered train (not including off-highway business use) means undyed diesel fuel and undyed kerosene used: For home heating, lighting, and cooking; In boats; In stationary machines, such as generators and compressors; For cleaning purposes; or In minibikes and snowmobiles. H&r block 1040ez free In foreign trade (No. H&r block 1040ez free 9). H&r block 1040ez free   In foreign trade means fuel used in civil aircraft employed in foreign trade or trade between the United States and any of its possessions. H&r block 1040ez free The term trade includes the transportation of persons or property for hire and the making of the necessary preparations for such transportation. H&r block 1040ez free In the case of aircraft registered in a foreign country, the country must allow reciprocal benefits for aircraft registered in the United States. H&r block 1040ez free Certain helicopter and fixed-wing aircraft uses (No. H&r block 1040ez free 10). H&r block 1040ez free   Includes: Certain helicopter uses. H&r block 1040ez free   Certain helicopter uses means fuel used by a helicopter for any of the following purposes. H&r block 1040ez free Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. H&r block 1040ez free Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). H&r block 1040ez free Providing emergency medical transportation. H&r block 1040ez free   During a use described in items (1) and (2), the helicopter must not take off from, or land at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise use services provided pursuant to section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code. H&r block 1040ez free For item (1), treat each flight segment as a separate flight. H&r block 1040ez free Fixed-wing aircraft uses. H&r block 1040ez free   Fixed-wing aircraft uses means fuel used by a fixed-wing aircraft for any of the following purposes. H&r block 1040ez free Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). H&r block 1040ez free Providing emergency medical transportation. H&r block 1040ez free The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. H&r block 1040ez free During a use described in item (1), the aircraft must not take off from, or land at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise use services provided pursuant to section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code. H&r block 1040ez free Exclusive use by a qualified blood collector organization (No. H&r block 1040ez free 11). H&r block 1040ez free   Exclusive use by a qualified blood collector organization means fuel used by the qualified blood collector organization for its exclusive use in the collection, storage, or transportation of blood. H&r block 1040ez free Qualified blood collector organization. H&r block 1040ez free   A qualified blood collector organization is one that is: Described in section 501(c)(3) and exempt from tax under section 501(a), Primarily engaged in the activity of collecting human blood, Registered by the IRS, and Registered by the Food and Drug Administration to collect blood. H&r block 1040ez free In a highway vehicle owned by the United States that is not used on a highway (No. H&r block 1040ez free 12). H&r block 1040ez free   In a highway vehicle owned by the United States that is not used on a highway means fuel used in a vehicle that was not used on public highways during the period covered by the claim. H&r block 1040ez free This use applies whether or not the vehicle is registered or required to be registered for highway use. H&r block 1040ez free Exclusive use by a nonprofit educational organization (No. H&r block 1040ez free 13). H&r block 1040ez free   Exclusive use by a nonprofit educational organization means fuel used by an organization exempt from income tax under section 501(a) that meets both of the following requirements. H&r block 1040ez free It has a regular faculty and curriculum. H&r block 1040ez free It has a regularly enrolled body of students who attend the place where the instruction normally occurs. H&r block 1040ez free   A nonprofit educational organization also includes a school operated by a church or other organization described in section 501(c)(3) if the school meets the above requirements. H&r block 1040ez free Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. H&r block 1040ez free 14). H&r block 1040ez free   Exclusive use by a state, political subdivision of a state, or the District of Columbia means fuel purchased by the state or local government for its exclusive use. H&r block 1040ez free A state or local government is any state, any political subdivision thereof, or the District of Columbia. H&r block 1040ez free An Indian tribal government is treated as a state only if the fuel is used in an activity that involves the exercise of an essential tribal government function. H&r block 1040ez free Gasoline, diesel fuel, and kerosene used by the American Red Cross is considered to be the use of these fuels by a state. H&r block 1040ez free In an aircraft or vehicle owned by an aircraft museum (No. H&r block 1040ez free 15). H&r block 1040ez free   In an aircraft or vehicle owned by an aircraft museum means fuel used in an aircraft or vehicle that is owned by an organization that meets all the following requirements. H&r block 1040ez free It is exempt from income tax as an organization described in section 501(c)(3). H&r block 1040ez free It is operated as a museum under a state (or District of Columbia) charter. H&r block 1040ez free It is operated exclusively for acquiring, exhibiting, and caring for aircraft of the type used for combat or transport in  World War II. H&r block 1040ez free   The aircraft or vehicle (such as a ground servicing vehicle for aircraft) must be used exclusively for the purposes described in item (3). H&r block 1040ez free In military aircraft (No. H&r block 1040ez free 16). H&r block 1040ez free   In a military aircraft means fuel used in an aircraft owned by the United States or any foreign nation and constituting a part of its armed forces. H&r block 1040ez free In commercial aviation (other than foreign trade). H&r block 1040ez free   See Commercial aviation, earlier, for the definition. H&r block 1040ez free Use in a train. H&r block 1040ez free   Use in a train means fuel used in the propulsion engine of equipment or machinery that rides on rails. H&r block 1040ez free This includes use in a locomotive, work train, switching engine, and track maintenance machine. H&r block 1040ez free Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit For alternative fuel mixtures produced after December 31, 2011, see How to Claim the Credit below. H&r block 1040ez free The section 6426 credit for biodiesel and alternative fuel consists of the biodiesel or renewable diesel mixture credit, alternative fuel credit, and alternative fuel mixture credit. H&r block 1040ez free Biodiesel or renewable diesel mixture credit claimant. H&r block 1040ez free   Claimant produced a biodiesel mixture by mixing biodiesel with diesel fuel. H&r block 1040ez free Claimant produced a renewable diesel mixture by mixing renewable diesel with liquid fuel (other than renewable diesel). H&r block 1040ez free   The person that produced and sold or used the mixture in their trade or business is the only person eligible to make this claim. H&r block 1040ez free The credit is based on the gallons of biodiesel or renewable diesel in the mixture. H&r block 1040ez free Renewable diesel does not include any fuel derived from coprocessing biomass (as defined in section 45K(c)(3)) with a feedstock that is not biomass. H&r block 1040ez free Claim requirements. H&r block 1040ez free   See the Instructions for Form 720 for the biodiesel or renewable diesel mixture claim requirements. H&r block 1040ez free Alternative fuel credit claimant. H&r block 1040ez free   For the alternative fuel credit, the registered alternative fueler who (1) sold an alternative fuel at retail delivered it into the fuel supply tank of a motor vehicle or motorboat, (2) sold an alternative fuel, delivered it in bulk taxable use in a motor vehicle or motorboat, and received required statement from the buyer, (3) used an alternative fuel (not sold at retail or in bulk as previously described) motor vehicle or motorboat, or (4) sold an alternative fuel used as a fuel in aviation is the only person eligible to make this claim. H&r block 1040ez free Carbon capture requirement. H&r block 1040ez free   A credit for Fischer-Tropsch process liquid fuel derived from coal (including peat) can be claimed only if the fuel is derived from coal produced at a gasification facility that separates and sequesters at least 75% of the facility's total carbon dioxide emissions. H&r block 1040ez free Alternative fuel credit. H&r block 1040ez free   The registered alternative fueler is the person eligible to make the claim. H&r block 1040ez free An alternative fueler is the person liable for tax on alternative fuel under the rules for taxable events for Other Fuels (discussed in chapter 1) or would be liable but for an exemption for nontaxable uses. H&r block 1040ez free An alternative fueler includes a person who sells for use or uses an alternative fuel in aviation. H&r block 1040ez free Alternative fuel mixture credit claimant. H&r block 1040ez free   For the alternative fuel mixture credit, the registered alternative fueler that produced and sold or used the mixture as a fuel in their trade or business is the only person eligible to make this claim. H&r block 1040ez free The credit is based on the gallons of alternative fuel in the mixture. H&r block 1040ez free An alternative fuel mixture is a mixture of alternative fuel and section 4081 taxable fuel (gasoline, diesel fuel, or kerosene). H&r block 1040ez free Registration. H&r block 1040ez free   You must be registered by the IRS to be eligible to claim the section 6426 fuel credit. H&r block 1040ez free See Registration Requirements in chapter 1. H&r block 1040ez free Credits for fuel provide incentive for United States production. H&r block 1040ez free   The section 6426 fuel credit may not be claimed for alternative fuel that is produced outside the United States for use as a fuel outside the United States. H&r block 1040ez free The United States includes any possession of the United States. H&r block 1040ez free Credit for fuels derived from paper or pulp production. H&r block 1040ez free   Credit for alternative fuels and alternative fuel mixtures for any fuel derived from the production of paper or pulp are not available for fuel sold or used on or after December 31, 2009. H&r block 1040ez free How to Claim the Credit Any biodiesel or renewable diesel mixture credit must first be claimed on Schedule C to reduce your taxable fuel liability reported on Form 720. H&r block 1040ez free Any excess credit may be claimed on Schedule C (Form 720), Schedule 3 (Form 8849), Form 4136, or Form 8864, Biodiesel and Renewable Diesel Fuels Credit. H&r block 1040ez free See Notice 2005-4 and the Instructions for Form 720 for more information. H&r block 1040ez free Also see Notice 2013-26 on page 984 of I. H&r block 1040ez free R. H&r block 1040ez free B. H&r block 1040ez free 2013-18 at www. H&r block 1040ez free irs. H&r block 1040ez free gov/pub/irs-irbs/irb13-18. H&r block 1040ez free pdf; and see chapter 2, later. H&r block 1040ez free Coordination with income tax credit. H&r block 1040ez free   Only one credit may be taken for any amount of biodiesel or renewable diesel. H&r block 1040ez free If any amount is claimed (or will be claimed) for any amount of biodiesel or renewable diesel on Form 720, Form 8849, or Form 4136, then a claim cannot be made on Form 8864 for that amount of biodiesel or renewable diesel. H&r block 1040ez free   Any alternative fuel credit must first be claimed on Schedule C (Form 720) to reduce your section 4041 taxable fuel liability for alternative fuel and CNG reported on Form 720. H&r block 1040ez free Any excess credit may claimed on Schedule C (Form 720), Schedule 3 (Form 8849), or Form 4136. H&r block 1040ez free   For alternative fuel mixtures produced after December 31, 2011, the alternative fuel mixture credit can be claimed on Schedule C (Form 720), not on Form 4136 or Schedule 3 (Form 8849), and only to the extent of your section 4081 taxable fuel liability for gasoline, diesel fuel and kerosene reported on Form 720. H&r block 1040ez free   Calculate the limitation for alternative fuel mixtures separately and enter on Schedule C (Form 720), line 14, only the gallons of mixtures that do not exceed your section 4081 taxable fuel liability. H&r block 1040ez free Filing Claims This section tells you how to make a claim for a credit or refund of excise taxes on fuels. H&r block 1040ez free This section also covers recordkeeping requirements and when to include the credit or refund in your income. H&r block 1040ez free Generally, you will provide all the information needed to claim a credit or refund when you properly complete Form 8849, Form 4136, Schedule C (Form 720), Form 6478, or Form 8864. H&r block 1040ez free In some cases, you will have to attach additional information. H&r block 1040ez free You need to keep records that support your claim for a credit or refund. H&r block 1040ez free Keep at your principal place of business all records needed to enable the IRS to verify that you are the person entitled to claim a credit or refund and the amount you claimed. H&r block 1040ez free Ultimate purchaser. H&r block 1040ez free   Ultimate purchasers may make claims for the nontaxable use of fuels on Form 4136, Schedule 1 (Form 8849), and Schedule C (Form 720) if reporting excise tax liability on that return. H&r block 1040ez free If you are an ultimate purchaser, you must keep the following records. H&r block 1040ez free The number of gallons purchased and used during the period covered by your claim. H&r block 1040ez free The dates of the purchases. H&r block 1040ez free The names and addresses of suppliers and amounts purchased from each in the period covered by your claim. H&r block 1040ez free The nontaxable use for which you used the fuel. H&r block 1040ez free The number of gallons used for each nontaxable use. H&r block 1040ez free It is important that your records show separately the number of gallons used for each nontaxable use that qualifies as a claim. H&r block 1040ez free If the fuel is exported, you must have proof of exportation. H&r block 1040ez free   For more information about keeping records, see Publication 583, Starting a Business and Keeping Records, or chapter 1 of Publication 17, Your Federal Income Tax for Individuals. H&r block 1040ez free Exceptions. H&r block 1040ez free    Generally, the ultimate purchaser may not claim a credit or refund for undyed diesel fuel, undyed kerosene, or kerosene for use in aviation sold for the exclusive use of a state or local government. H&r block 1040ez free However, see Claims by credit card issuers, later, for an exception. H&r block 1040ez free The ultimate purchaser may not claim a credit or refund as follows. H&r block 1040ez free The ultimate purchaser of gasoline or aviation gasoline used by a state or local government for its exclusive use or by a nonprofit educational organization for its exclusive use may waive its right to make a claim by providing a certificate that is signed under penalties of perjury by a person authorized to bind the ultimate purchaser and is in the same format as the Model Certificate M. H&r block 1040ez free A new certificate is required each year or when any information in the current certificate expires. H&r block 1040ez free The ultimate purchaser of kerosene for use in commercial aviation or noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia) may waive its right to make a claim by providing a waiver that is signed under penalties of perjury by a person authorized to bind the ultimate purchaser and is in the same format as the Model Waiver L. H&r block 1040ez free A new waiver is required each year or when any information in the current waiver expires. H&r block 1040ez free The ultimate purchaser of undyed diesel fuel or undyed kerosene used in certain intercity and local buses may waive its right to make a claim by providing a waiver that is signed under penalties of perjury by a person authorized to bind the ultimate purchaser and is in the same format as the Model Waiver N. H&r block 1040ez free A new waiver is required each year or when any information in the current waiver expires. H&r block 1040ez free The ultimate purchaser of kerosene for use in nonexempt, noncommercial aviation must provide a certificate that is signed under penalties of perjury by a person authorized to bind the ultimate purchaser and is in the same format as the Model Certificate Q. H&r block 1040ez free A new certificate is required each year or when any information in the current certificate expires. H&r block 1040ez free Registered ultimate vendor. H&r block 1040ez free   Registered ultimate vendors may make claims for certain sales of fuels on Form 4136, Schedule 2 (Form 8849), and Schedule C (Form 720) if reporting excise tax liability on that return. H&r block 1040ez free If you are a registered ultimate vendor, you must keep certain information pertaining to the sale of the fuel. H&r block 1040ez free   To make a claim, you must have sold the fuel at a tax-excluded price, repaid the tax to the buyer, or obtained the buyer's written consent to the allowance of the claim. H&r block 1040ez free You are required to have a valid certificate or waiver in your possession in order to make the claim. H&r block 1040ez free   In addition, you must have a registration number that has not been revoked or suspended. H&r block 1040ez free See Form 637. H&r block 1040ez free State use. H&r block 1040ez free   To make a claim as an ultimate vendor (state), you must have a UV registration number and the fuel cannot be purchased with a credit card as explained below. H&r block 1040ez free If you sell undyed diesel fuel, undyed kerosene, or kerosene for use in aviation for use by a state or local government, you must keep the following information. H&r block 1040ez free The name and taxpayer identification number of each person (government unit) that bought the fuel. H&r block 1040ez free The number of gallons sold to each person. H&r block 1040ez free An unexpired certificate from the buyer. H&r block 1040ez free See Model Certificate P in the Appendix. H&r block 1040ez free The certificate expires on the earlier of 1 year after the date of the certificate or the date a new certificate is given to the registered ultimate vendor. H&r block 1040ez free Nonprofit educational organization and state use. H&r block 1040ez free   To make a claim as an ultimate vendor (nonprofit educational organization or state), you must have a UV registration number and the fuel cannot be purchased with a credit card as explained later. H&r block 1040ez free If you sell gasoline or aviation gasoline to a nonprofit educational organization for its exclusive use or to a state or local government for its exclusive use, you must keep the following information. H&r block 1040ez free The name and taxpayer identification number of each person (nonprofit educational organization or government unit) that bought the fuel. H&r block 1040ez free The number of gallons sold to each person. H&r block 1040ez free An unexpired certificate from the buyer. H&r block 1040ez free See Model Certificate M in the Appendix. H&r block 1040ez free  The certificate expires on the earlier of 1 year after the date of the certificate or the date a new certificate is given to the registered ultimate vendor. H&r block 1040ez free Blocked pump. H&r block 1040ez free   To make a claim as an ultimate vendor (blocked pump), you must have a UP registration number. H&r block 1040ez free If you sell undyed kerosene (other than kerosene for use in aviation) from a pump that qualifies as a blocked pump because it is locked by you after each sale and is unlocked by you at the request of the buyer, you must keep the following information for each sale of more than 5 gallons. H&r block 1040ez free The date of each sale. H&r block 1040ez free The name and address of the buyer. H&r block 1040ez free The number of gallons sold to that buyer. H&r block 1040ez free Certain intercity and local bus use. H&r block 1040ez free   To make a claim as an ultimate vendor of undyed diesel fuel or undyed kerosene used in certain intercity and local buses, you must have a UB registration number. H&r block 1040ez free You must keep the following information. H&r block 1040ez free The date of each sale. H&r block 1040ez free The name and address of the buyer. H&r block 1040ez free The number of gallons sold to the buyer. H&r block 1040ez free A copy of the waiver signed by the buyer at the time the credit or payment is claimed. H&r block 1040ez free See Model Waiver N in the Appendix. H&r block 1040ez free Kerosene for use in commercial aviation or noncommercial aviation. H&r block 1040ez free   To make a claim as an ultimate vendor of kerosene for use in commercial aviation (other than foreign trade) or noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia), you must have a UA registration number. H&r block 1040ez free See Kerosene for use in aviation, earlier, for a list of nontaxable uses. H&r block 1040ez free You must keep the following information. H&r block 1040ez free The date of each sale. H&r block 1040ez free The name and address of the buyer. H&r block 1040ez free The number of gallons sold to the buyer. H&r block 1040ez free A copy of the waiver signed by the buyer at the time the credit or payment is claimed. H&r block 1040ez free See Model Waiver L in the Appendix. H&r block 1040ez free Kerosene for use in nonexempt, noncommercial aviation. H&r block 1040ez free   To make a claim as an ultimate vendor of kerosene for use in nonexempt, noncommercial aviation, you must have a UA registration number. H&r block 1040ez free You must keep the following information. H&r block 1040ez free The date of each sale. H&r block 1040ez free The name and address of the buyer. H&r block 1040ez free The number of gallons sold to the buyer. H&r block 1040ez free A copy of the certificate signed by the buyer at the time the credit or payment is claimed. H&r block 1040ez free See Model Certificate Q in the Appendix. H&r block 1040ez free Claims by credit card issuers. H&r block 1040ez free   For sales of gasoline, aviation gasoline, diesel fuel, kerosene, or kerosene for use in aviation that are purchased by an exempt user with the use of a credit card, the registered credit card issuer is the only person who can make the claim. H&r block 1040ez free An exempt user for this purpose is: For gasoline or aviation gasoline, a state or local government (including essential government use by an Indian tribal government) or a nonprofit educational organization; or For diesel fuel, kerosene, or kerosene for use in aviation, a state or local government (including essential government use by an Indian tribal government). H&r block 1040ez free   If gasoline is purchased without the use of a credit card, then the registered ultimate vendor of the gasoline may make the claim for refund or credit. H&r block 1040ez free However, if the gasoline is purchased with a credit card issued to a state, but the credit card issuer is not registered by the IRS or does not meet the conditions described, the credit card issuer must collect the tax and the state may make the claim. H&r block 1040ez free   If diesel fuel, kerosene, or kerosene for use in aviation is purchased without the use of a credit card, the registered ultimate vendor may make the claim for refund or credit. H&r block 1040ez free A state is not allowed to make a claim for these fuels. H&r block 1040ez free However, if the diesel fuel or kerosene is purchased with a credit card issued to a state, but the credit card issuer is not registered by the IRS or does not meet the conditions described, the credit card issuer must collect the tax and the state may make the claim. H&r block 1040ez free   The claim from the credit card issuer must contain the following information as it applies to the fuel covered in the claim. H&r block 1040ez free The total number of gallons. H&r block 1040ez free Its registration number. H&r block 1040ez free A statement that it has not collected the amount of tax from the ultimate purchaser or has obtained the written consent of the ultimate purchaser to make the claim. H&r block 1040ez free A statement that it has repaid or agreed to repay the amount of tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to make the claim, or has otherwise made arrangements which directly or indirectly provide the ultimate vendor with reimbursement of the tax. H&r block 1040ez free Has in its possession an unexpired certificate similar to Model Certificate R in the Appendix and has no reason to believe any of the information in the certificate is false. H&r block 1040ez free Taxpayer identification number. H&r block 1040ez free   To file a claim, you must have a taxpayer identification number. H&r block 1040ez free Your taxpayer identification number can be an: Employer identification number (EIN), Social security number (SSN), or Individual taxpayer identification number (ITIN), if you are an alien individual and do not have and are not eligible to get an SSN. H&r block 1040ez free   If you normally file only a U. H&r block 1040ez free S. H&r block 1040ez free individual income tax return (such as Form 1040 or 1040NR), use your SSN or ITIN. H&r block 1040ez free You get an SSN by filing Form SS-5, Application for a Social Security Card, with the Social Security Administration. H&r block 1040ez free To get an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. H&r block 1040ez free   If you operate a business, use your EIN. H&r block 1040ez free If you do not have an EIN, you may apply for one online. H&r block 1040ez free Go to the IRS website at irs. H&r block 1040ez free gov/businesses/small and click on the “Employer ID Numbers (EINs)” link. H&r block 1040ez free You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. H&r block 1040ez free Claiming A Refund Generally, you may claim a refund of excise taxes on Form 8849. H&r block 1040ez free Complete and attach to Form 8849 the appropriate Form 8849 schedules. H&r block 1040ez free The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. H&r block 1040ez free If you file Form 720, you can use the Schedule C (Form 720) for your refund claims for the quarter. H&r block 1040ez free See the Instructions for Form 720. H&r block 1040ez free Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Schedule C (Form 720) or Form 4136. H&r block 1040ez free The alternative fuel mixture credit must be claimed on Schedule C (Form 720) against your section 4081 taxable fuel liability for gasoline, diesel, and kerosene and any excess is not allowed. H&r block 1040ez free The alternative fuel credit must first be claimed on Schedule C (Form 720) against your section 4041 taxable fuel liability for alternative fuel and CNG. H&r block 1040ez free To the extent the alternative fuel credit exceeds this taxable fuel liability, a payment is allowed and may be claimed as a credit on Schedule C (Form 720), or as an income tax credit on Forms 4136, 6478, or 8864, as applicable. H&r block 1040ez free Only one claim may be made for any particular amount of alternative fuel. H&r block 1040ez free Claiming a Credit on Form 4136 For alternative fuel mixtures produced after December 31, 2011, the alternative fuel mixture credit cannot be claimed on Form 4136. H&r block 1040ez free See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2, earlier. H&r block 1040ez free A credit may be claimed for certain uses and sales of fuels on Form 4136 when you file your income tax return at the end of the year. H&r block 1040ez free If you meet certain requirements (discussed earlier), you may be able to make a claim during the year. H&r block 1040ez free Credit only. H&r block 1040ez free   You can claim the following taxes only as a credit on Form 4136. H&r block 1040ez free Tax on fuels used for nontaxable uses if the total for your tax year is less than $750. H&r block 1040ez free Tax on fuel you did not include in any claim for refund previously filed for any quarter of your tax year. H&r block 1040ez free Tax on fuel you used in mobile machinery (off-highway business use) that traveled less than 7,500 miles on public highways. H&r block 1040ez free Do not claim a credit for any amount for which you have filed a refund claim on Form 8849 or credit on Schedule C (Form 720). H&r block 1040ez free When to file. H&r block 1040ez free   You can claim a fuel tax credit on your income tax return for the year you used the fuel (or sold the fuel in the case of a registered ultimate vendor claim). H&r block 1040ez free You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. H&r block 1040ez free Generally, you must file an amended return by the later of 3 years from the date you filed your original return or within 2 years from the date you paid the income tax. H&r block 1040ez free How to claim a credit. H&r block 1040ez free   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, or farmers' cooperative association. H&r block 1040ez free Individuals. H&r block 1040ez free   You claim the credit on the “Credits from” line of Form 1040. H&r block 1040ez free Also check box b on that line. H&r block 1040ez free If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. H&r block 1040ez free Partnerships. H&r block 1040ez free   Partnerships (other than electing large partnerships) claim the credit by including a statement on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. H&r block 1040ez free , showing each partner's share of the number of gallons of each fuel sold or used for a non