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How To Amend Tax Return Online

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How To Amend Tax Return Online

How to amend tax return online Publication 15-T - Main Content Table of Contents Introduction Notice to Employers Withholding Income Taxes on the Wages of Nonresident Alien Employees Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes How To Use the Income Tax Withholding and Advance Earned Income Credit (EIC) Payment TablesIncome Tax Withholding Advance Payment Methods for the Earned Income Credit (EIC) Whole-Dollar Withholding and Paying Advance EIC (Rounding) Alternative Methods for Figuring WithholdingTerm of continuous employment. How to amend tax return online Formula Tables for Percentage Method Withholding (for Automated Payroll Systems) Wage Bracket Percentage Method Tables (for Automated Payroll Systems) Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables Introduction This publication contains the new income tax withholding percentage and wage bracket method tables. How to amend tax return online It also includes the revised advance earned income credit (EIC) payment percentage and wage bracket method tables. How to amend tax return online The revised formula percentage method, wage bracket percentage method, and combined withholding tables are also found in this publication. How to amend tax return online Publication 15-T should be used by employers in conjunction with the information in Publication 15 (Circular E), Employer's Tax Guide. How to amend tax return online Agricultural employers who use Publication 51 (Circular A), Agricultural Employer's Tax Guide, should also use these tables in lieu of the corresponding tables in Publication 51, and use Publication 15-T in conjunction with the information in Publication 51. How to amend tax return online Likewise, updated tables are included for Publication 15-A, Employer's Supplemental Tax Guide. How to amend tax return online For the calculation of income tax withholding on pensions, the new withholding tables also apply. How to amend tax return online These new tables have been developed due to changes to the tax law made in the American Recovery and Reinvestment Act of 2009. How to amend tax return online The IRS asks that employers begin using these tables in lieu of the applicable previously published tables as soon as possible, but no later than April 1, 2009. How to amend tax return online Because this publication combines withholding tables from both the Publication 15 (Circular E), Publication 51 (Circular A), and Publication 15-A, your applicable table may be on a different page from that shown in those publications. How to amend tax return online Notice to Employers Make the notice on page 73 available to employees so that they will be aware of how the new law affects their withholding. How to amend tax return online A copy of Form W-4, Employee's Withholding Allowance Certificate, is included on pages 71 and 72. How to amend tax return online Employees do not need to fill out a new Form W-4. How to amend tax return online These new tables have been developed to apply for withholding for all employees and to take into account all current tax provisions. How to amend tax return online Employees may submit a new Form W-4 to ensure that the correct amount of tax is being withheld from their pay. How to amend tax return online Note: The 2009 Form W-4 and the Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members found on page 58 of Publication 15-A are not being revised. How to amend tax return online Withholding Income Taxes on the Wages of Nonresident Alien Employees In general, you must withhold federal income taxes on the wages of nonresident alien employees. How to amend tax return online However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. How to amend tax return online You must add an amount as set forth in the chart below to the nonresident alien's wages solely for calculating the income tax withholding for each payroll period. How to amend tax return online You determine the amount to be withheld by applying the income tax withholding tables to the amount of wages paid plus the additional chart amount. How to amend tax return online For more information, see Notice 2005-76, 2005-46 I. How to amend tax return online R. How to amend tax return online B. How to amend tax return online 947, available at www. How to amend tax return online irs. How to amend tax return online gov/irb/2005-46_IRB/ar10. How to amend tax return online html. How to amend tax return online As the new withholding tables were developed due to changes to the tax law made by the American Recovery and Reinvestment Act of 2009, the amount to add to a nonresident alien employee's wages for calculating income tax withholding only has been increased. How to amend tax return online See the chart below for these increased amounts. How to amend tax return online Nonresident alien students from India and business apprentices from India are not subject to this procedure. How to amend tax return online The amount to be added to the nonresident alien's wages to calculate income tax withholding is set forth in the following chart. How to amend tax return online Amount to Add to Nonresident Alien Employee's Wages for Calculating Income Tax Withholding Only Payroll Period Add Additional   Weekly $138. How to amend tax return online 00   Biweekly 276. How to amend tax return online 00   Semimonthly 299. How to amend tax return online 00   Monthly 598. How to amend tax return online 00   Quarterly 1,795. How to amend tax return online 00   Semiannually 3,590. How to amend tax return online 00   Annually 7,180. How to amend tax return online 00   Daily or Miscellaneous(each day of the payroll period) 27. How to amend tax return online 60   The amounts added under this chart are added to wages solely for calculating income tax withholding on the wages of the nonresident alien employee. How to amend tax return online These chart amounts should not be included in any box on the employee's Form W-2, Wage and Tax Statement, and do not increase the income tax liability of the employee. How to amend tax return online Also, these chart amounts do not increase the social security, Medicare, or Federal Unemployment Tax Act (FUTA) tax liability of the employer or the employee. How to amend tax return online This procedure only applies to nonresident alien employees who have wages subject to income tax withholding. How to amend tax return online Note. How to amend tax return online The following example will deal with the new withholding tables only. How to amend tax return online For withholding on wages to nonresident alien employees before the new withholding tables were implemented (after February 17, 2009, but not later than April 1, 2009), see Withholding income taxes on wages of nonresident alien employees in section 9 of Publication 15 (Circular E). How to amend tax return online Example. How to amend tax return online An employer using the percentage method of withholding pays wages of $500 for a biweekly payroll period to a married nonresident alien employee. How to amend tax return online The nonresident alien has properly completed Form W-4, entering marital status as “single” with one withholding allowance and indicating status as a nonresident alien on line 6 of Form W-4 (see page 71). How to amend tax return online The employer determines the wages to be used in the withholding tables by adding to the $500 amount of wages paid the amount of $276 from the chart above ($776 total). How to amend tax return online The employer then applies the applicable table (Table 2(a), the table for biweekly payroll period, single persons) by subtracting the applicable percentage method amount for one withholding allowance for a biweekly payroll period from $776 and making the calculations according to the table. How to amend tax return online The $276 added to wages for purposes of calculating income tax withholding is not reported on Form W-2, and does not increase the income tax liability of the employee. How to amend tax return online The $276 added amount also does not affect the social security tax, Medicare tax, or FUTA tax liability of the employer or the employee. How to amend tax return online Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes Effective March 2009, the monthly exclusion for combined commuter highway vehicle transportation and transit passes increases to $230 through December 2009. How to amend tax return online This increase is based on a change in the tax law made in the American Recovery and Reinvestment Act of 2009. How to amend tax return online How To Use the Income Tax Withholding and Advance Earned Income Credit (EIC) Payment Tables Income Tax Withholding There are several ways to figure income tax withholding. How to amend tax return online The following methods of withholding are based on the information that you get from your employees on Form W-4, Employee's Withholding Allowance Certificate. How to amend tax return online See section 9 of Publication 15 (Circular E) for more information on Form W-4. How to amend tax return online Adjustments are not required when there will be more than the usual number of pay periods, for example, 27 biweekly pay dates instead of 26. How to amend tax return online Wage Bracket Method Under the wage bracket method, find the proper table (on pages 7-26) for your payroll period and the employee's marital status as shown on his or her Form W-4. How to amend tax return online Then, based on the number of withholding allowances claimed on the Form W-4 and the amount of wages, find the amount of federal tax to withhold. How to amend tax return online If your employee is claiming more than 10 withholding allowances, see below. How to amend tax return online If you cannot use the wage bracket tables because wages exceed the amount shown in the last bracket of the table, use the percentage method of withholding described below. How to amend tax return online Be sure to reduce wages by the amount of total withholding allowances in Table 1 on this page before using the percentage method tables (pages 5-6). How to amend tax return online Adjusting wage bracket withholding for employees claiming more than 10 withholding allowances. How to amend tax return online   The wage bracket tables can be used if an employee claims up to 10 allowances. How to amend tax return online More than 10 allowances may be claimed because of the special withholding allowance, additional allowances for deductions and credits, and the system itself. How to amend tax return online   Adapt the tables to more than 10 allowances as follows: Multiply the number of withholding allowances over 10 by the allowance value for the payroll period. How to amend tax return online The allowance values are in Table 1, Percentage Method—2009 Amount for One Withholding Allowance, later. How to amend tax return online Subtract the result from the employee's wages. How to amend tax return online On this amount, find and withhold the tax in the column for 10 allowances. How to amend tax return online   This is a voluntary method. How to amend tax return online If you use the wage bracket tables, you may continue to withhold the amount in the “10” column when your employee has more than 10 allowances, using the method above. How to amend tax return online You can also use any other method described below. How to amend tax return online Percentage Method If you do not want to use the wage bracket tables on pages 7-26 to figure how much income tax to withhold, you can use a percentage computation based on Table 1 below and the appropriate rate table. How to amend tax return online This method works for any number of withholding allowances the employee claims and any amount of wages. How to amend tax return online Use these steps to figure the income tax to withhold under the percentage method. How to amend tax return online Multiply one withholding allowance for your payroll period (see Table 1 below) by the number of allowances that the employee claims. How to amend tax return online Subtract that amount from the employee's wages. How to amend tax return online Determine the amount to withhold from the appropriate table on page 5 or 6. How to amend tax return online Table 1. How to amend tax return online Percentage Method—2009 Amount for One Withholding Allowance Payroll Period One Withholding Allowance Weekly $70. How to amend tax return online 19 Biweekly 140. How to amend tax return online 38 Semimonthly 152. How to amend tax return online 08 Monthly 304. How to amend tax return online 17 Quarterly 912. How to amend tax return online 50 Semiannually 1,825. How to amend tax return online 00 Annually 3,650. How to amend tax return online 00 Daily or miscellaneous (each day of the payroll period) 14. How to amend tax return online 04 Example. How to amend tax return online   An unmarried employee is paid $600 weekly. How to amend tax return online This employee has in effect a Form W-4 claiming two withholding allowances. How to amend tax return online Using the percentage method, figure the income tax to withhold as follows: 1. How to amend tax return online Total wage payment   $600. How to amend tax return online 00 2. How to amend tax return online One allowance $70. How to amend tax return online 19   3. How to amend tax return online Allowances claimed on Form W-4 2   4. How to amend tax return online Multiply line 2 by line 3   $140. How to amend tax return online 38 5 Amount subject to withholding (subtract line 4 from line 1)   $459. How to amend tax return online 62 6. How to amend tax return online Tax to be withheld on $459. How to amend tax return online 62 from Table 1(a)—single person, page 5   $45. How to amend tax return online 14      To figure the income tax to withhold, you may reduce the last digit of the wages to zero, or figure the wages to the nearest dollar. How to amend tax return online Annual income tax withholding. How to amend tax return online   Figure the income tax to withhold on annual wages under the Percentage Method for an annual payroll period. How to amend tax return online Then prorate the tax back to the payroll period. How to amend tax return online Example. How to amend tax return online A married person claims four withholding allowances. How to amend tax return online She is paid $1,000 a week. How to amend tax return online Multiply the weekly wages by 52 weeks to figure the annual wage of $52,000. How to amend tax return online Subtract $14,600 (the value of four withholding allowances for 2009) for a balance of $37,400. How to amend tax return online Using the table for the annual payroll period (Table 7(b)) on page 6, $2,812. How to amend tax return online 50 is withheld. How to amend tax return online Divide the annual tax by 52. How to amend tax return online The weekly income tax to withhold is $54. How to amend tax return online 09. How to amend tax return online Alternative Methods of Income Tax Withholding Rather than the Wage Bracket Method or Percentage Method described above, you can use an alternative method to withhold income tax. How to amend tax return online Alternative Methods for Figuring Withholding on page 36 describes some of these alternative methods and contains: Formula tables for percentage method withholding (for automated payroll systems), Wage bracket percentage method tables (for automated payroll systems), and Combined income, social security, and Medicare tax withholding tables. How to amend tax return online Additional alternative methods explained on page 36 are annualized wages, average estimated wages, cumulative wages, and part-year employment. How to amend tax return online Advance Payment Methods for the Earned Income Credit (EIC) To figure the advance EIC payment, you may use either the Wage Bracket Method or the Percentage Method as explained below. How to amend tax return online You may use other methods for figuring advance EIC payments if the amount of the payment is about the same as it would be using tables in this booklet. How to amend tax return online See the tolerances allowed in the chart in Other methods on page 36. How to amend tax return online See also section 10 in Publication 15 (Circular E) for an explanation of the advance payment of the EIC. How to amend tax return online The number of withholding allowances that an employee claims on Form W-4 is not used in figuring the advance EIC payment. How to amend tax return online Nor does it matter that the employee has claimed exemption from income tax withholding on Form W-4. How to amend tax return online Wage Bracket Method If you use the wage bracket tables on pages 29-35, figure the advance EIC payment as follows. How to amend tax return online Find the employee's gross wages before any deductions using the appropriate table. How to amend tax return online There are different tables for (a) single or head of household, (b) married without spouse filing certificate, and (c) married with both spouses filing certificates. How to amend tax return online Determine the amount of the advance EIC payment shown in the appropriate table for the amount of wages paid. How to amend tax return online Percentage Method If you do not want to use the wage bracket tables to figure how much to include in an employee's wages for the advance EIC payment, you can use the percentage method based on the appropriate rate table on pages 27 and 28. How to amend tax return online Find the employee's gross wages before any deductions in the appropriate table on pages 27 and 28. How to amend tax return online There are different tables for (a) single or head of household, (b) married without spouse filing certificate, and (c) married with both spouses filing certificates. How to amend tax return online Find the advance EIC payment shown in the appropriate table for the amount of wages paid. How to amend tax return online Whole-Dollar Withholding and Paying Advance EIC (Rounding) The income tax withholding amounts in the wage bracket tables (pages 7-26) have been rounded to whole-dollar amounts. How to amend tax return online When employers use the percentage method tables (pages 5-6) or an alternative method of income tax withholding table, the tax for the pay period may be rounded to the nearest dollar. How to amend tax return online The wage bracket tables for advance EIC payments (pages 29-35) have also been rounded to whole-dollar amounts. How to amend tax return online If you use the tables for percentage method of advance EIC payments (pages 27-28), the payments may be rounded to the nearest dollar. How to amend tax return online Tables for Percentage Method of Withholding (For Wages Paid Through December 2009) TABLE 1—WEEKLY Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholding allowances) is:   The amount of incometax to withhold is: Not over $138 $0   Not over $303 $0   Over— But not over— of excess over— Over— But not over— of excess over— $138 —$200   10% —$138 $303 —$470   10% —$303 $200 —$696   $6. How to amend tax return online 20 plus 15% —$200 $470 —$1,455   $16. How to amend tax return online 70 plus 15% —$470 $696 —$1,279   $80. How to amend tax return online 60 plus 25% —$696 $1,455 —$2,272   $164. How to amend tax return online 45 plus 25% —$1,455 $1,279 —$3,338   $226. How to amend tax return online 35 plus 28% —$1,279 $2,272 —$4,165   $368. How to amend tax return online 70 plus 28% —$2,272 $3,338 —$7,212   $802. How to amend tax return online 87 plus 33% —$3,338 $4,165 —$7,321   $898. How to amend tax return online 74 plus 33% —$4,165 $7,212 $2,081. How to amend tax return online 29 plus 35% —$7,212 $7,321 $1,940. How to amend tax return online 22 plus 35% —$7,321 TABLE 2—BIWEEKLY Payroll Period       (a) SINGLE person (including head of household)—   (b) MARRIED person— If the amount of wages (after subtracting withholdingallowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholdingallowances) is: The amount of incometax to withhold is:   Not over $276 $0   Not over $606 $0   Over— But not over— of excess over— Over— But not over— of excess over— $276 —$400   10% —$276 $606 —$940   10% —$606 $400 —$1,392   $12. How to amend tax return online 40 plus 15% —$400 $940 —$2,910   $33. How to amend tax return online 40 plus 15% —$940 $1,392 —$2,559   $161. How to amend tax return online 20 plus 25% —$1,392 $2,910 —$4,543   $328. How to amend tax return online 90 plus 25% —$2,910 $2,559 —$6,677   $452. How to amend tax return online 95 plus 28% —$2,559 $4,543 —$8,331   $737. How to amend tax return online 15 plus 28% —$4,543 $6,677 —$14,423   $1,605. How to amend tax return online 99 plus 33% —$6,677 $8,331 —$14,642   $1,797. How to amend tax return online 79 plus 33% —$8,331 $14,423 $4,162. How to amend tax return online 17 plus 35% —$14,423 $14,642 $3,880. How to amend tax return online 42 plus 35% —$14,642 TABLE 3—SEMIMONTHLY Payroll Period       (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholding allowances) is:   The amount of incometax to withhold is: Not over $299 $0   Not over $656 $0   Over— But not over— of excess over— Over— But not over— of excess over— $299 —$433   10% —$299 $656 —$1,019   10% —$656 $433 —$1,508   $13. How to amend tax return online 40 plus 15% —$433 $1,019 —$3,152   $36. How to amend tax return online 30 plus 15% —$1,019 $1,508 —$2,772   $174. How to amend tax return online 65 plus 25% —$1,508 $3,152 —$4,922   $356. How to amend tax return online 25 plus 25% —$3,152 $2,772 —$7,233   $490. How to amend tax return online 65 plus 28% —$2,772 $4,922 —$9,025   $798. How to amend tax return online 75 plus 28% —$4,922 $7,233 —$15,625   $1,739. How to amend tax return online 73 plus 33% —$7,233 $9,025 —$15,863   $1,947. How to amend tax return online 59 plus 33% —$9,025 $15,625   $4,509. How to amend tax return online 09 plus 35% —$15,625 $15,863   $4,204. How to amend tax return online 13 plus 35% —$15,863 TABLE 4—MONTHLY Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholdingallowances) is: The amount of incometax to withhold is: Not over $598 $0   Not over $1,313 $0   Over— But not over— of excess over— Over— But not over— of excess over— $598 —$867   10% —$598 $1,313 —$2,038   10% —$1,313 $867 —$3,017   $26. How to amend tax return online 90 plus 15% —$867 $2,038 —$6,304   $72. How to amend tax return online 50 plus 15% —$2,038 $3,017 —$5,544   $349. How to amend tax return online 40 plus 25% —$3,017 $6,304 —$9,844   $712. How to amend tax return online 40 plus 25% —$6,304 $5,544 —$14,467   $981. How to amend tax return online 15 plus 28% —$5,544 $9,844 —$18,050   $1,597. How to amend tax return online 40 plus 28% —$9,844 $14,467 —$31,250   $3,479. How to amend tax return online 59 plus 33% —$14,467 $18,050 —$31,725   $3,895. How to amend tax return online 08 plus 33% —$18,050 $31,250 $9,017. How to amend tax return online 98 plus 35% —$31,250 $31,725 $8,407. How to amend tax return online 83 plus 35% —$31,725 Tables for Percentage Method of Withholding (continued) (For Wages Paid Through December 2009) TABLE 5—QUARTERLY Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholding allowances) is:   The amount of incometax to withhold is: Not over $1,795 $0   Not over $3,938 $0   Over— But not over— of excess over— Over— But not over— of excess over— $1,795 —$2,600   10% —$1,795 $3,938 —$6,113   10% —$3,938 $2,600 —$9,050   $80. How to amend tax return online 50 plus 15% —$2,600 $6,113 —$18,913   $217. How to amend tax return online 50 plus 15% —$6,113 $9,050 —$16,633   $1,048. How to amend tax return online 00 plus 25% —$9,050 $18,913 —$29,533   $2,137. How to amend tax return online 50 plus 25% —$18,913 $16,633 —$43,400   $2,943. How to amend tax return online 75 plus 28% —$16,633 $29,533 —$54,150   $4,792. How to amend tax return online 50 plus 28% —$29,533 $43,400 —$93,750   $10,438. How to amend tax return online 51 plus 33% —$43,400 $54,150 —$95,175   $11,685. How to amend tax return online 26 plus 33% —$54,150 $93,750 $27,054. How to amend tax return online 01 plus 35% —$93,750 $95,175 $25,223. How to amend tax return online 51 plus 35% —$95,175 TABLE 6—SEMIANNUAL Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholdingallowances) is: The amount of incometax to withhold is: Not over $3,590 $0   Not over $7,875 $0   Over— But not over— of excess over— Over— But not over— of excess over— $3,590 —$5,200   10% —$3,590 $7,875 —$12,225   10% —$7,875 $5,200 —$18,100   $161. How to amend tax return online 00 plus 15% —$5,200 $12,225 —$37,825   $435. How to amend tax return online 00 plus 15% —$12,225 $18,100 —$33,265   $2,096. How to amend tax return online 00 plus 25% —$18,100 $37,825 —$59,065   $4,275. How to amend tax return online 00 plus 25% —$37,825 $33,265 —$86,800   $5,887. How to amend tax return online 25 plus 28% —$33,265 $59,065 —$108,300   $9,585. How to amend tax return online 00 plus 28% —$59,065 $86,800 —$187,500   $20,877. How to amend tax return online 05 plus 33% —$86,800 $108,300 —$190,350   $23,370. How to amend tax return online 80 plus 33% —$108,300 $187,500 $54,108. How to amend tax return online 05 plus 35% —$187,500 $190,350 $50,447. How to amend tax return online 30 plus 35% —$190,350 TABLE 7—ANNUAL Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholdingallowances) is: The amount of incometax to withhold is: Not over $7,180 $0   Not over $15,750 $0   Over— But not over— of excess over— Over— But not over— of excess over— $7,180 —$10,400   10% —$7,180 $15,750 —$24,450   10% —$15,750 $10,400 —$36,200   $322. How to amend tax return online 00 plus 15% —$10,400 $24,450 —$75,650   $870. How to amend tax return online 00 plus 15% —$24,450 $36,200 —$66,530   $4,192. How to amend tax return online 00 plus 25% —$36,200 $75,650 —$118,130   $8,550. How to amend tax return online 00 plus 25% —$75,650 $66,530 —$173,600   $11,774. How to amend tax return online 50 plus 28% —$66,530 $118,130 —$216,600   $19,170. How to amend tax return online 00 plus 28% —$118,130 $173,600 —$375,000   $41,754. How to amend tax return online 10 plus 33% —$173,600 $216,600 —$380,700   $46,741. How to amend tax return online 60 plus 33% —$216,600 $375,000 $108,216. How to amend tax return online 10 plus 35% —$375,000 $380,700 $100,894. How to amend tax return online 60 plus 35% —$380,700 TABLE 8—DAILY or MISCELLANEOUS Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is: The amount of income taxto withhold per day is: If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is: The amount of incometax to withhold per day is: Not over $27. How to amend tax return online 60 $0   Not over $60. How to amend tax return online 60 $0   Over— But not over— of excess over— Over— But not over— of excess over— $27. How to amend tax return online 60 —$40. How to amend tax return online 00   10% —$27. How to amend tax return online 60 $60. How to amend tax return online 60 —$94. How to amend tax return online 00   10% —$60. How to amend tax return online 60 $40. How to amend tax return online 00 —$139. How to amend tax return online 20   $1. How to amend tax return online 24 plus 15% —$40. How to amend tax return online 00 $94. How to amend tax return online 00 —$291. How to amend tax return online 00   $3. How to amend tax return online 34 plus 15% —$94. How to amend tax return online 00 $139. How to amend tax return online 20 —$255. How to amend tax return online 90   $16. How to amend tax return online 12 plus 25% —$139. How to amend tax return online 20 $291. How to amend tax return online 00 —$454. How to amend tax return online 30   $32. How to amend tax return online 89 plus 25% —$291. How to amend tax return online 00 $255. How to amend tax return online 90 —$667. How to amend tax return online 70   $45. How to amend tax return online 30 plus 28% —$255. How to amend tax return online 90 $454. How to amend tax return online 30 —$833. How to amend tax return online 10   $73. How to amend tax return online 72 plus 28% —$454. How to amend tax return online 30 $667. How to amend tax return online 70 —$1,442. How to amend tax return online 30   $160. How to amend tax return online 60 plus 33% —$667. How to amend tax return online 70 $833. How to amend tax return online 10 —$1,464. How to amend tax return online 20   $179. How to amend tax return online 78 plus 33% —$833. How to amend tax return online 10 $1,442. How to amend tax return online 30 $416. How to amend tax return online 22 plus 35% —$1,442. How to amend tax return online 30 $1,464. How to amend tax return online 20 $388. How to amend tax return online 04 plus 35% —$1,464. How to amend tax return online 20 SINGLE Persons—WEEKLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $145 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 145 150 1 0 0 0 0 0 0 0 0 0 0 150 155 1 0 0 0 0 0 0 0 0 0 0 155 160 2 0 0 0 0 0 0 0 0 0 0 160 165 2 0 0 0 0 0 0 0 0 0 0 165 170 3 0 0 0 0 0 0 0 0 0 0 170 175 3 0 0 0 0 0 0 0 0 0 0 175 180 4 0 0 0 0 0 0 0 0 0 0 180 185 4 0 0 0 0 0 0 0 0 0 0 185 190 5 0 0 0 0 0 0 0 0 0 0 190 195 5 0 0 0 0 0 0 0 0 0 0 195 200 6 0 0 0 0 0 0 0 0 0 0 200 210 7 0 0 0 0 0 0 0 0 0 0 210 220 8 1 0 0 0 0 0 0 0 0 0 220 230 10 2 0 0 0 0 0 0 0 0 0 230 240 11 3 0 0 0 0 0 0 0 0 0 240 250 13 4 0 0 0 0 0 0 0 0 0 250 260 14 5 0 0 0 0 0 0 0 0 0 260 270 16 6 0 0 0 0 0 0 0 0 0 270 280 17 7 0 0 0 0 0 0 0 0 0 280 290 19 8 1 0 0 0 0 0 0 0 0 290 300 20 10 2 0 0 0 0 0 0 0 0 300 310 22 11 3 0 0 0 0 0 0 0 0 310 320 23 13 4 0 0 0 0 0 0 0 0 320 330 25 14 5 0 0 0 0 0 0 0 0 330 340 26 16 6 0 0 0 0 0 0 0 0 340 350 28 17 7 0 0 0 0 0 0 0 0 350 360 29 19 8 1 0 0 0 0 0 0 0 360 370 31 20 10 2 0 0 0 0 0 0 0 370 380 32 22 11 3 0 0 0 0 0 0 0 380 390 34 23 13 4 0 0 0 0 0 0 0 390 400 35 25 14 5 0 0 0 0 0 0 0 400 410 37 26 16 6 0 0 0 0 0 0 0 410 420 38 28 17 7 0 0 0 0 0 0 0 420 430 40 29 19 8 1 0 0 0 0 0 0 430 440 41 31 20 10 2 0 0 0 0 0 0 440 450 43 32 22 11 3 0 0 0 0 0 0 450 460 44 34 23 13 4 0 0 0 0 0 0 460 470 46 35 25 14 5 0 0 0 0 0 0 470 480 47 37 26 16 6 0 0 0 0 0 0 480 490 49 38 28 17 7 0 0 0 0 0 0 490 500 50 40 29 19 8 1 0 0 0 0 0 500 510 52 41 31 20 10 2 0 0 0 0 0 510 520 53 43 32 22 11 3 0 0 0 0 0 520 530 55 44 34 23 13 4 0 0 0 0 0 530 540 56 46 35 25 14 5 0 0 0 0 0 540 550 58 47 37 26 16 6 0 0 0 0 0 550 560 59 49 38 28 17 7 0 0 0 0 0 560 570 61 50 40 29 19 8 1 0 0 0 0 570 580 62 52 41 31 20 10 2 0 0 0 0 580 590 64 53 43 32 22 11 3 0 0 0 0 590 600 65 55 44 34 23 13 4 0 0 0 0 600 610 67 56 46 35 25 14 5 0 0 0 0 610 620 68 58 47 37 26 16 6 0 0 0 0 620 630 70 59 49 38 28 17 7 0 0 0 0 630 640 71 61 50 40 29 19 8 1 0 0 0 640 650 73 62 52 41 31 20 10 2 0 0 0 650 660 74 64 53 43 32 22 11 3 0 0 0 660 670 76 65 55 44 34 23 13 4 0 0 0 670 680 77 67 56 46 35 25 14 5 0 0 0 680 690 79 68 58 47 37 26 16 6 0 0 0 690 700 80 70 59 49 38 28 17 7 0 0 0 700 710 83 71 61 50 40 29 19 8 1 0 0 710 720 85 73 62 52 41 31 20 10 2 0 0 720 730 88 74 64 53 43 32 22 11 3 0 0 730 740 90 76 65 55 44 34 23 13 4 0 0 740 750 93 77 67 56 46 35 25 14 5 0 0 750 760 95 79 68 58 47 37 26 16 6 0 0 760 770 98 80 70 59 49 38 28 17 7 0 0 770 780 100 83 71 61 50 40 29 19 8 1 0 $780 $790 $103 $85 $73 $62 $52 $41 $31 $20 $10 $2 $0 790 800 105 88 74 64 53 43 32 22 11 3 0 800 810 108 90 76 65 55 44 34 23 13 4 0 810 820 110 93 77 67 56 46 35 25 14 5 0 820 830 113 95 79 68 58 47 37 26 16 6 0 830 840 115 98 80 70 59 49 38 28 17 7 0 840 850 118 100 83 71 61 50 40 29 19 8 1 850 860 120 103 85 73 62 52 41 31 20 10 2 860 870 123 105 88 74 64 53 43 32 22 11 3 870 880 125 108 90 76 65 55 44 34 23 13 4 880 890 128 110 93 77 67 56 46 35 25 14 5 890 900 130 113 95 79 68 58 47 37 26 16 6 900 910 133 115 98 80 70 59 49 38 28 17 7 910 920 135 118 100 83 71 61 50 40 29 19 8 920 930 138 120 103 85 73 62 52 41 31 20 10 930 940 140 123 105 88 74 64 53 43 32 22 11 940 950 143 125 108 90 76 65 55 44 34 23 13 950 960 145 128 110 93 77 67 56 46 35 25 14 960 970 148 130 113 95 79 68 58 47 37 26 16 970 980 150 133 115 98 80 70 59 49 38 28 17 980 990 153 135 118 100 83 71 61 50 40 29 19 990 1,000 155 138 120 103 85 73 62 52 41 31 20 1,000 1,010 158 140 123 105 88 74 64 53 43 32 22 1,010 1,020 160 143 125 108 90 76 65 55 44 34 23 1,020 1,030 163 145 128 110 93 77 67 56 46 35 25 1,030 1,040 165 148 130 113 95 79 68 58 47 37 26 1,040 1,050 168 150 133 115 98 80 70 59 49 38 28 1,050 1,060 170 153 135 118 100 83 71 61 50 40 29 1,060 1,070 173 155 138 120 103 85 73 62 52 41 31 1,070 1,080 175 158 140 123 105 88 74 64 53 43 32 1,080 1,090 178 160 143 125 108 90 76 65 55 44 34 1,090 1,100 180 163 145 128 110 93 77 67 56 46 35 1,100 1,110 183 165 148 130 113 95 79 68 58 47 37 1,110 1,120 185 168 150 133 115 98 80 70 59 49 38 1,120 1,130 188 170 153 135 118 100 83 71 61 50 40 1,130 1,140 190 173 155 138 120 103 85 73 62 52 41 1,140 1,150 193 175 158 140 123 105 88 74 64 53 43 1,150 1,160 195 178 160 143 125 108 90 76 65 55 44 1,160 1,170 198 180 163 145 128 110 93 77 67 56 46 1,170 1,180 200 183 165 148 130 113 95 79 68 58 47 1,180 1,190 203 185 168 150 133 115 98 80 70 59 49 1,190 1,200 205 188 170 153 135 118 100 82 71 61 50 1,200 1,210 208 190 173 155 138 120 103 85 73 62 52 1,210 1,220 210 193 175 158 140 123 105 87 74 64 53 1,220 1,230 213 195 178 160 143 125 108 90 76 65 55 1,230 1,240 215 198 180 163 145 128 110 92 77 67 56 1,240 1,250 218 200 183 165 148 130 113 95 79 68 58                           $1,250 and over Use Table 1(a) for a SINGLE person on page 5. How to amend tax return online Also see the instructions on page 3. How to amend tax return online                           MARRIED Persons—WEEKLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $310 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 310 320 1 0 0 0 0 0 0 0 0 0 0 320 330 2 0 0 0 0 0 0 0 0 0 0 330 340 3 0 0 0 0 0 0 0 0 0 0 340 350 4 0 0 0 0 0 0 0 0 0 0 350 360 5 0 0 0 0 0 0 0 0 0 0 360 370 6 0 0 0 0 0 0 0 0 0 0 370 380 7 0 0 0 0 0 0 0 0 0 0 380 390 8 1 0 0 0 0 0 0 0 0 0 390 400 9 2 0 0 0 0 0 0 0 0 0 400 410 10 3 0 0 0 0 0 0 0 0 0 410 420 11 4 0 0 0 0 0 0 0 0 0 420 430 12 5 0 0 0 0 0 0 0 0 0 430 440 13 6 0 0 0 0 0 0 0 0 0 440 450 14 7 0 0 0 0 0 0 0 0 0 450 460 15 8 1 0 0 0 0 0 0 0 0 460 470 16 9 2 0 0 0 0 0 0 0 0 470 480 17 10 3 0 0 0 0 0 0 0 0 480 490 19 11 4 0 0 0 0 0 0 0 0 490 500 20 12 5 0 0 0 0 0 0 0 0 500 510 22 13 6 0 0 0 0 0 0 0 0 510 520 23 14 7 0 0 0 0 0 0 0 0 520 530 25 15 8 1 0 0 0 0 0 0 0 530 540 26 16 9 2 0 0 0 0 0 0 0 540 550 28 17 10 3 0 0 0 0 0 0 0 550 560 29 19 11 4 0 0 0 0 0 0 0 560 570 31 20 12 5 0 0 0 0 0 0 0 570 580 32 22 13 6 0 0 0 0 0 0 0 580 590 34 23 14 7 0 0 0 0 0 0 0 590 600 35 25 15 8 1 0 0 0 0 0 0 600 610 37 26 16 9 2 0 0 0 0 0 0 610 620 38 28 17 10 3 0 0 0 0 0 0 620 630 40 29 19 11 4 0 0 0 0 0 0 630 640 41 31 20 12 5 0 0 0 0 0 0 640 650 43 32 22 13 6 0 0 0 0 0 0 650 660 44 34 23 14 7 0 0 0 0 0 0 660 670 46 35 25 15 8 1 0 0 0 0 0 670 680 47 37 26 16 9 2 0 0 0 0 0 680 690 49 38 28 17 10 3 0 0 0 0 0 690 700 50 40 29 19 11 4 0 0 0 0 0 700 710 52 41 31 20 12 5 0 0 0 0 0 710 720 53 43 32 22 13 6 0 0 0 0 0 720 730 55 44 34 23 14 7 0 0 0 0 0 730 740 56 46 35 25 15 8 1 0 0 0 0 740 750 58 47 37 26 16 9 2 0 0 0 0 750 760 59 49 38 28 17 10 3 0 0 0 0 760 770 61 50 40 29 19 11 4 0 0 0 0 770 780 62 52 41 31 20 12 5 0 0 0 0 780 790 64 53 43 32 22 13 6 0 0 0 0 790 800 65 55 44 34 23 14 7 0 0 0 0 800 810 67 56 46 35 25 15 8 1 0 0 0 810 820 68 58 47 37 26 16 9 2 0 0 0 820 830 70 59 49 38 28 17 10 3 0 0 0 830 840 71 61 50 40 29 19 11 4 0 0 0 840 850 73 62 52 41 31 20 12 5 0 0 0 850 860 74 64 53 43 32 22 13 6 0 0 0 860 870 76 65 55 44 34 23 14 7 0 0 0 870 880 77 67 56 46 35 25 15 8 1 0 0 880 890 79 68 58 47 37 26 16 9 2 0 0 890 900 80 70 59 49 38 28 17 10 3 0 0 900 910 82 71 61 50 40 29 19 11 4 0 0 910 920 83 73 62 52 41 31 20 12 5 0 0 920 930 85 74 64 53 43 32 22 13 6 0 0 930 940 86 76 65 55 44 34 23 14 7 0 0 940 950 88 77 67 56 46 35 25 15 8 1 0 950 960 89 79 68 58 47 37 26 16 9 2 0 960 970 91 80 70 59 49 38 28 17 10 3 0 970 980 92 82 71 61 50 40 29 19 11 4 0 980 990 94 83 73 62 52 41 31 20 12 5 0 990 1,000 95 85 74 64 53 43 32 22 13 6 0 $1,000 $1,010 $97 $86 $76 $65 $55 $44 $34 $23 $14 $7 $0 1,010 1,020 98 88 77 67 56 46 35 25 15 8 1 1,020 1,030 100 89 79 68 58 47 37 26 16 9 2 1,030 1,040 101 91 80 70 59 49 38 28 17 10 3 1,040 1,050 103 92 82 71 61 50 40 29 19 11 4 1,050 1,060 104 94 83 73 62 52 41 31 20 12 5 1,060 1,070 106 95 85 74 64 53 43 32 22 13 6 1,070 1,080 107 97 86 76 65 55 44 34 23 14 7 1,080 1,090 109 98 88 77 67 56 46 35 25 15 8 1,090 1,100 110 100 89 79 68 58 47 37 26 16 9 1,100 1,110 112 101 91 80 70 59 49 38 28 17 10 1,110 1,120 113 103 92 82 71 61 50 40 29 19 11 1,120 1,130 115 104 94 83 73 62 52 41 31 20 12 1,130 1,140 116 106 95 85 74 64 53 43 32 22 13 1,140 1,150 118 107 97 86 76 65 55 44 34 23 14 1,150 1,160 119 109 98 88 77 67 56 46 35 25 15 1,160 1,170 121 110 100 89 79 68 58 47 37 26 16 1,170 1,180 122 112 101 91 80 70 59 49 38 28 17 1,180 1,190 124 113 103 92 82 71 61 50 40 29 19 1,190 1,200 125 115 104 94 83 73 62 52 41 31 20 1,200 1,210 127 116 106 95 85 74 64 53 43 32 22 1,210 1,220 128 118 107 97 86 76 65 55 44 34 23 1,220 1,230 130 119 109 98 88 77 67 56 46 35 25 1,230 1,240 131 121 110 100 89 79 68 58 47 37 26 1,240 1,250 133 122 112 101 91 80 70 59 49 38 28 1,250 1,260 134 124 113 103 92 82 71 61 50 40 29 1,260 1,270 136 125 115 104 94 83 73 62 52 41 31 1,270 1,280 137 127 116 106 95 85 74 64 53 43 32 1,280 1,290 139 128 118 107 97 86 76 65 55 44 34 1,290 1,300 140 130 119 109 98 88 77 67 56 46 35 1,300 1,310 142 131 121 110 100 89 79 68 58 47 37 1,310 1,320 143 133 122 112 101 91 80 70 59 49 38 1,320 1,330 145 134 124 113 103 92 82 71 61 50 40 1,330 1,340 146 136 125 115 104 94 83 73 62 52 41 1,340 1,350 148 137 127 116 106 95 85 74 64 53 43 1,350 1,360 149 139 128 118 107 97 86 76 65 55 44 1,360 1,370 151 140 130 119 109 98 88 77 67 56 46 1,370 1,380 152 142 131 121 110 100 89 79 68 58 47 1,380 1,390 154 143 133 122 112 101 91 80 70 59 49 1,390 1,400 155 145 134 124 113 103 92 82 71 61 50                           $1,400 and over Use Table 1(b) for a MARRIED person on page 5. How to amend tax return online Also see the instructions on page 3. How to amend tax return online                           SINGLE Persons—BIWEEKLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $280 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 280 290 1 0 0 0 0 0 0 0 0 0 0 290 300 2 0 0 0 0 0 0 0 0 0 0 300 310 3 0 0 0 0 0 0 0 0 0 0 310 320 4 0 0 0 0 0 0 0 0 0 0 320 330 5 0 0 0 0 0 0 0 0 0 0 330 340 6 0 0 0 0 0 0 0 0 0 0 340 350 7 0 0 0 0 0 0 0 0 0 0 350 360 8 0 0 0 0 0 0 0 0 0 0 360 370 9 0 0 0 0 0 0 0 0 0 0 370 380 10 0 0 0 0 0 0 0 0 0 0 380 390 11 0 0 0 0 0 0 0 0 0 0 390 400 12 0 0 0 0 0 0 0 0 0 0 400 410 13 0 0 0 0 0 0 0 0 0 0 410 420 15 0 0 0 0 0 0 0 0 0 0 420 430 16 1 0 0 0 0 0 0 0 0 0 430 440 18 2 0 0 0 0 0 0 0 0 0 440 450 19 3 0 0 0 0 0 0 0 0 0 450 460 21 4 0 0 0 0 0 0 0 0 0 460 470 22 5 0 0 0 0 0 0 0 0 0 470 480 24 6 0 0 0 0 0 0 0 0 0 480 490 25 7 0 0 0 0 0 0 0 0 0 490 500 27 8 0 0 0 0 0 0 0 0 0 500 520 29 9 0 0 0 0 0 0 0 0 0 520 540 32 11 0 0 0 0 0 0 0 0 0 540 560 35 14 0 0 0 0 0 0 0 0 0 560 580 38 17 1 0 0 0 0 0 0 0 0 580 600 41 20 3 0 0 0 0 0 0 0 0 600 620 44 23 5 0 0 0 0 0 0 0 0 620 640 47 26 7 0 0 0 0 0 0 0 0 640 660 50 29 9 0 0 0 0 0 0 0 0 660 680 53 32 11 0 0 0 0 0 0 0 0 680 700 56 35 14 0 0 0 0 0 0 0 0 700 720 59 38 17 1 0 0 0 0 0 0 0 720 740 62 41 20 3 0 0 0 0 0 0 0 740 760 65 44 23 5 0 0 0 0 0 0 0 760 780 68 47 26 7 0 0 0 0 0 0 0 780 800 71 50 29 9 0 0 0 0 0 0 0 800 820 74 53 32 11 0 0 0 0 0 0 0 820 840 77 56 35 14 0 0 0 0 0 0 0 840 860 80 59 38 17 1 0 0 0 0 0 0 860 880 83 62 41 20 3 0 0 0 0 0 0 880 900 86 65 44 23 5 0 0 0 0 0 0 900 920 89 68 47 26 7 0 0 0 0 0 0 920 940 92 71 50 29 9 0 0 0 0 0 0 940 960 95 74 53 32 11 0 0 0 0 0 0 960 980 98 77 56 35 14 0 0 0 0 0 0 980 1,000 101 80 59 38 17 1 0 0 0 0 0 1,000 1,020 104 83 62 41 20 3 0 0 0 0 0 1,020 1,040 107 86 65 44 23 5 0 0 0 0 0 1,040 1,060 110 89 68 47 26 7 0 0 0 0 0 1,060 1,080 113 92 71 50 29 9 0 0 0 0 0 1,080 1,100 116 95 74 53 32 11 0 0 0 0 0 1,100 1,120 119 98 77 56 35 14 0 0 0 0 0 1,120 1,140 122 101 80 59 38 17 1 0 0 0 0 1,140 1,160 125 104 83 62 41 20 3 0 0 0 0 1,160 1,180 128 107 86 65 44 23 5 0 0 0 0 1,180 1,200 131 110 89 68 47 26 7 0 0 0 0 1,200 1,220 134 113 92 71 50 29 9 0 0 0 0 1,220 1,240 137 116 95 74 53 32 11 0 0 0 0 1,240 1,260 140 119 98 77 56 35 14 0 0 0 0 1,260 1,280 143 122 101 80 59 38 17 1 0 0 0 1,280 1,300 146 125 104 83 62 41 20 3 0 0 0 1,300 1,320 149 128 107 86 65 44 23 5 0 0 0 1,320 1,340 152 131 110 89 68 47 26 7 0 0 0 1,340 1,360 155 134 113 92 71 50 29 9 0 0 0 1,360 1,380 158 137 116 95 74 53 32 11 0 0 0 1,380 1,400 161 140 119 98 77 56 35 13 0 0 0 1,400 1,420 166 143 122 101 80 59 38 16 1 0 0 1,420 1,440 171 146 125 104 83 62 41 19 3 0 0 $1,440 $1,460 $176 $149 $128 $107 $86 $65 $44 $22 $5 $0 $0 1,460 1,480 181 152 131 110 89 68 47 25 7 0 0 1,480 1,500 186 155 134 113 92 71 50 28 9 0 0 1,500 1,520 191 158 137 116 95 74 53 31 11 0 0 1,520 1,540 196 161 140 119 98 77 56 34 13 0 0 1,540 1,560 201 166 143 122 101 80 59 37 16 1 0 1,560 1,580 206 171 146 125 104 83 62 40 19 3 0 1,580 1,600 211 176 149 128 107 86 65 43 22 5 0 1,600 1,620 216 181 152 131 110 89 68 46 25 7 0 1,620 1,640 221 186 155 134 113 92 71 49 28 9 0 1,640 1,660 226 191 158 137 116 95 74 52 31 11 0 1,660 1,680 231 196 161 140 119 98 77 55 34 13 0 1,680 1,700 236 201 165 143 122 101 80 58 37 16 1 1,700 1,720 241 206 170 146 125 104 83 61 40 19 3 1,720 1,740 246 211 175 149 128 107 86 64 43 22 5 1,740 1,760 251 216 180 152 131 110 89 67 46 25 7 1,760 1,780 256 221 185 155 134 113 92 70 49 28 9 1,780 1,800 261 226 190 158 137 116 95 73 52 31 11 1,800 1,820 266 231 195 161 140 119 98 76 55 34 13 1,820 1,840 271 236 200 165 143 122 101 79 58 37 16 1,840 1,860 276 241 205 170 146 125 104 82 61 40 19 1,860 1,880 281 246 210 175 149 128 107 85 64 43 22 1,880 1,900 286 251 215 180 152 131 110 88 67 46 25 1,900 1,920 291 256 220 185 155 134 113 91 70 49 28 1,920 1,940 296 261 225 190 158 137 116 94 73 52 31 1,940 1,960 301 266 230 195 161 140 119 97 76 55 34 1,960 1,980 306 271 235 200 165 143 122 100 79 58 37 1,980 2,000 311 276 240 205 170 146 125 103 82 61 40 2,000 2,020 316 281 245 210 175 149 128 106 85 64 43 2,020 2,040 321 286 250 215 180 152 131 109 88 67 46 2,040 2,060 326 291 255 220 185 155 134 112 91 70 49 2,060 2,080 331 296 260 225 190 158 137 115 94 73 52 2,080 2,100 336 301 265 230 195 161 140 118 97 76 55                           $2,100 and over Use Table 2(a) for a SINGLE person on page 5. How to amend tax return online Also see the instructions on page 3. How to amend tax return online                           MARRIED Persons—BIWEEKLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $620 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 620 640 2 0 0 0 0 0 0 0 0 0 0 640 660 4 0 0 0 0 0 0 0 0 0 0 660 680 6 0 0 0 0 0 0 0 0 0 0 680 700 8 0 0 0 0 0 0 0 0 0 0 700 720 10 0 0 0 0 0 0 0 0 0 0 720 740 12 0 0 0 0 0 0 0 0 0 0 740 760 14 0 0 0 0 0 0 0 0 0 0 760 780 16 2 0 0 0 0 0 0 0 0 0 780 800 18 4 0 0 0 0 0 0 0 0 0 800 820 20 6 0 0 0 0 0 0 0 0 0 820 840 22 8 0 0 0 0 0 0 0 0 0 840 860 24 10 0 0 0 0 0 0 0 0 0 860 880 26 12 0 0 0 0 0 0 0 0 0 880 900 28 14 0 0 0 0 0 0 0 0 0 900 920 30 16 2 0 0 0 0 0 0 0 0 920 940 32 18 4 0 0 0 0 0 0 0 0 940 960 35 20 6 0 0 0 0 0 0 0 0 960 980 38 22 8 0 0 0 0 0 0 0 0 980 1,000 41 24 10 0 0 0 0 0 0 0 0 1,000 1,020 44 26 12 0 0 0 0 0 0 0 0 1,020 1,040 47 28 14 0 0 0 0 0 0 0 0 1,040 1,060 50 30 16 2 0 0 0 0 0 0 0 1,060 1,080 53 32 18 4 0 0 0 0 0 0 0 1,080 1,100 56 35 20 6 0 0 0 0 0 0 0 1,100 1,120 59 38 22 8 0 0 0 0 0 0 0 1,120 1,140 62 41 24 10 0 0 0 0 0 0 0 1,140 1,160 65 44 26 12 0 0 0 0 0 0 0 1,160 1,180 68 47 28 14 0 0 0 0 0 0 0 1,180 1,200 71 50 30 16 2 0 0 0 0 0 0 1,200 1,220 74 53 32 18 4 0 0 0 0 0 0 1,220 1,240 77 56 35 20 6 0 0 0 0 0 0 1,240 1,260 80 59 38 22 8 0 0 0 0 0 0 1,260 1,280 83 62 41 24 10 0 0 0 0 0 0 1,280 1,300 86 65 44 26 12 0 0 0 0 0 0 1,300 1,320 89 68 47 28 14 0 0 0 0 0 0 1,320 1,340 92 71 50 30 16 2 0 0 0 0 0 1,340 1,360 95 74 53 32 18 4 0 0 0 0 0 1,360 1,380 98 77 56 35 20 6 0 0 0 0 0 1,380 1,400 101 80 59 38 22 8 0 0 0 0 0 1,400 1,420 104 83 62 41 24 10 0 0 0 0 0 1,420 1,440 107 86 65 44 26 12 0 0 0 0 0 1,440 1,460 110 89 68 47 28 14 0 0 0 0 0 1,460 1,480 113 92 71 50 30 16 2 0 0 0 0 1,480 1,500 116 95 74 53 32 18 4 0 0 0 0 1,500 1,520 119 98 77 56 35 20 6 0 0 0 0 1,520 1,540 122 101 80 59 38 22 8 0 0 0 0 1,540 1,560 125 104 83 62 41 24 10 0 0 0 0 1,560 1,580 128 107 86 65 44 26 12 0 0 0 0 1,580 1,600 131 110 89 68 47 28 14 0 0 0 0 1,600 1,620 134 113 92 71 50 30 16 2 0 0 0 1,620 1,640 137 116 95 74 53 32 18 4 0 0 0 1,640 1,660 140 119 98 77 56 35 20 6 0 0 0 1,660 1,680 143 122 101 80 59 38 22 8 0 0 0 1,680 1,700 146 125 104 83 62 41 24 10 0 0 0 1,700 1,720 149 128 107 86 65 44 26 12 0 0 0 1,720 1,740 152 131 110 89 68 47 28 14 0 0 0 1,740 1,760 155 134 113 92 71 50 30 16 2 0 0 1,760 1,780 158 137 116 95 74 53 32 18 4 0 0 1,780 1,800 161 140 119 98 77 56 35 20 6 0 0 1,800 1,820 164 143 122 101 80 59 38 22 8 0 0 1,820 1,840 167 146 125 104 83 62 41 24 10 0 0 1,840 1,860 170 149 128 107 86 65 44 26 12 0 0 1,860 1,880 173 152 131 110 89 68 47 28 14 0 0 1,880 1,900 176 155 134 113 92 71 50 30 16 2 0 1,900 1,920 179 158 137 116 95 74 53 32 18 4 0 1,920 1,940 182 161 140 119 98 77 56 35 20 6 0 1,940 1,960 185 164 143 122 101 80 59 38 22 8 0 1,960 1,980 188 167 146 125 104 83 62 41 24 10 0 1,980 2,000 191 170 149 128 107 86 65 44 26 12 0 $2,000 $2,020 $194 $173 $152 $131 $110 $89 $68 $47 $28 $14 $0 2,020 2,040 197 176 155 134 113 92 71 50 30 16 2 2,040 2,060 200 179 158 137 116 95 74 53 32 18 4 2,060 2,080 203 182 161 140 119 98 77 56 34 20 6 2,080 2,100 206 185 164 143 122 101 80 59 37 22 8 2,100 2,120 209 188 167 146 125 104 83 62 40 24 10 2,120 2,140 212 191 170 149 128 107 86 65 43 26 12 2,140 2,160 215 194 173 152 131 110 89 68 46 28 14 2,160 2,180 218 197 176 155 134 113 92 71 49 30 16 2,180 2,200 221 200 179 158 137 116 95 74 52 32 18 2,200 2,220 224 203 182 161 140 119 98 77 55 34 20 2,220 2,240 227 206 185 164 143 122 101 80 58 37 22 2,240 2,260 230 209 188 167 146 125 104 83 61 40 24 2,260 2,280 233 212 191 170 149 128 107 86 64 43 26 2,280 2,300 236 215 194 173 152 131 110 89 67 46 28 2,300 2,320 239 218 197 176 155 134 113 92 70 49 30 2,320 2,340 242 221 200 179 158 137 116 95 73 52 32 2,340 2,360 245 224 203 182 161 140 119 98 76 55 34 2,360 2,380 248 227 206 185 164 143 122 101 79 58 37 2,380 2,400 251 230 209 188 167 146 125 104 82 61 40 2,400 2,420 254 233 212 191 170 149 128 107 85 64 43 2,420 2,440 257 236 215 194 173 152 131 110 88 67 46 2,440 2,460 260 239 218 197 176 155 134 113 91 70 49 2,460 2,480 263 242 221 200 179 158 137 116 94 73 52 2,480 2,500 266 245 224 203 182 161 140 119 97 76 55 2,500 2,520 269 248 227 206 185 164 143 122 100 79 58 2,520 2,540 272 251 230 209 188 167 146 125 103 82 61 2,540 2,560 275 254 233 212 191 170 149 128 106 85 64 2,560 2,580 278 257 236 215 194 173 152 131 109 88 67 2,580 2,600 281 260 239 218 197 176 155 134 112 91 70 2,600 2,620 284 263 242 221 200 179 158 137 115 94 73 2,620 2,640 287 266 245 224 203 182 161 140 118 97 76 2,640 2,660 290 269 248 227 206 185 164 143 121 100 79 2,660 2,680 293 272 251 230 209 188 167 146 124 103 82 2,680 2,700 296 275 254 233 212 191 170 149 127 106 85                           $2,700 and over Use Table 2(b) for a MARRIED person on page 5. How to amend tax return online Also see the instructions on page 3. How to amend tax return online                           SINGLE Persons—SEMIMONTHLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $300 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 300 310 1 0 0 0 0 0 0 0 0 0 0 310 320 2 0 0 0 0 0 0 0 0 0 0 320 330 3 0 0 0 0 0 0 0 0 0 0 330 340 4 0 0 0 0 0 0 0 0 0 0 340 350 5 0 0 0 0 0 0 0 0 0 0 350 360 6 0 0 0 0 0 0 0 0 0 0 360 370 7 0 0 0 0 0 0 0 0 0 0 370 380 8 0 0 0 0 0 0 0 0 0 0 380 390 9 0 0 0 0 0 0 0 0 0 0 390 400 10 0 0 0 0 0 0 0 0 0 0 400 410 11 0 0 0 0 0 0 0 0 0 0 410 420 12 0 0 0 0 0 0 0 0 0 0 420 430 13 0 0 0 0 0 0 0 0 0 0 430 440 14 0 0 0 0 0 0 0 0 0 0 440 450 15 0 0 0 0 0 0 0 0 0 0 450 460 17 0 0 0 0 0 0 0 0 0 0 460 470 18 1 0 0 0 0 0 0 0 0 0 470 480 20 2 0 0 0 0 0 0 0 0 0 480 490 21 3 0 0 0 0 0 0 0 0 0 490 500 23 4 0 0 0 0 0 0 0 0 0 500 520 25 6 0 0 0 0 0 0 0 0 0 520 540 28 8 0 0 0 0 0 0 0 0 0 540 560 31 10 0 0 0 0 0 0 0 0 0 560 580 34 12 0 0 0 0 0 0 0 0 0 580 600 37 14 0 0 0 0 0 0 0 0 0 600 620 40 17 1 0 0 0 0 0 0 0 0 620 640 43 20 3 0 0 0 0 0 0 0 0 640 660 46 23 5 0 0 0 0 0 0 0 0 660 680 49 26 7 0 0 0 0 0 0 0 0 680 700 52 29 9 0 0 0 0 0 0 0 0 700 720 55 32 11 0 0 0 0 0 0 0 0 720 740 58 35 13 0 0 0 0 0 0 0 0 740 760 61 38 15 0 0 0 0 0 0 0 0 760 780 64 41 18 1 0 0 0 0 0 0 0 780 800 67 44 21 3 0 0 0 0 0 0 0 800 820 70 47 24 5 0 0 0 0 0 0 0 820 840 73 50 27 7 0 0 0 0 0 0 0 840 860 76 53 30 9 0 0 0 0 0 0 0 860 880 79 56 33 11 0 0 0 0 0 0 0 880 900 82 59 36 13 0 0 0 0 0 0 0 900 920 85 62 39 16 0 0 0 0 0 0 0 920 940 88 65 42 19 2 0 0 0 0 0 0 940 960 91 68 45 22 4 0 0 0 0 0 0 960 980 94 71 48 25 6 0 0 0 0 0 0 980 1,000 97 74 51 28 8 0 0 0 0 0 0 1,000 1,020 100 77 54 31 10 0 0 0 0 0 0 1,020 1,040 103 80 57 34 12 0 0 0 0 0 0 1,040 1,060 106 83 60 37 15 0 0 0 0 0 0 1,060 1,080 109 86 63 40 18 1 0 0 0 0 0 1,080 1,100 112 89 66 43 21 3 0 0 0 0 0 1,100 1,120 115 92 69 46 24 5 0 0 0 0 0 1,120 1,140 118 95 72 49 27 7 0 0 0 0 0 1,140 1,160 121 98 75 52 30 9 0 0 0 0 0 1,160 1,180 124 101 78 55 33 11 0 0 0 0 0 1,180 1,200 127 104 81 58 36 13 0 0 0 0 0 1,200 1,220 130 107 84 61 39 16 0 0 0 0 0 1,220 1,240 133 110 87 64 42 19 2 0 0 0 0 1,240 1,260 136 113 90 67 45 22 4 0 0 0 0 1,260 1,280 139 116 93 70 48 25 6 0 0 0 0 1,280 1,300 142 119 96 73 51 28 8 0 0 0 0 1,300 1,320 145 122 99 76 54 31 10 0 0 0 0 1,320 1,340 148 125 102 79 57 34 12 0 0 0 0 1,340 1,360 151 128 105 82 60 37 14 0 0 0 0 1,360 1,380 154 131 108 85 63 40 17 1 0 0 0 1,380 1,400 157 134 111 88 66 43 20 3 0 0 0 1,400 1,420 160 137 114 91 69 46 23 5 0 0 0 1,420 1,440 163 140 117 94 72 49 26 7 0 0 0 1,440 1,460 166 143 120 97 75 52 29 9 0 0 0 1,460 1,480 169 146 123 100 78 55 32 11 0 0 0 $1,480 $1,500 $172 $149 $126 $103 $81 $58 $35 $13 $0 $0 $0 1,500 1,520 175 152 129 106 84 61 38 15 0 0 0 1,520 1,540 180 155 132 109 87 64 41 18 1 0 0 1,540 1,560 185 158 135 112 90 67 44 21 3 0 0 1,560 1,580 190 161 138 115 93 70 47 24 5 0 0 1,580 1,600 195 164 141 118 96 73 50 27 7 0 0 1,600 1,620 200 167 144 121 99 76 53 30 9 0 0 1,620 1,640 205 170 147 124 102 79 56 33 11 0 0 1,640 1,660 210 173 150 127 105 82 59 36 13 0 0 1,660 1,680 215 177 153 130 108 85 62 39 16 0 0 1,680 1,700 220 182 156 133 111 88 65 42 19 2 0 1,700 1,720 225 187 159 136 114 91 68 45 22 4 0 1,720 1,740 230 192 162 139 117 94 71 48 25 6 0 1,740 1,760 235 197 165 142 120 97 74 51 28 8 0 1,760 1,780 240 202 168 145 123 100 77 54 31 10 0 1,780 1,800 245 207 171 148 126 103 80 57 34 12 0 1,800 1,820 250 212 174 151 129 106 83 60 37 15 0 1,820 1,840 255 217 179 154 132 109 86 63 40 18 1 1,840 1,860 260 222 184 157 135 112 89 66 43 21 3 1,860 1,880 265 227 189 160 138 115 92 69 46 24 5 1,880 1,900 270 232 194 163 141 118 95 72 49 27 7 1,900 1,920 275 237 199 166 144 121 98 75 52 30 9 1,920 1,940 280 242 204 169 147 124 101 78 55 33 11 1,940 1,960 285 247 209 172 150 127 104 81 58 36 13 1,960 1,980 290 252 214 176 153 130 107 84 61 39 16 1,980 2,000 295 257 219 181 156 133 110 87 64 42 19 2,000 2,020 300 262 224 186 159 136 113 90 67 45 22 2,020 2,040 305 267 229 191 162 139 116 93 70 48 25 2,040 2,060 310 272 234 196 165 142 119 96 73 51 28 2,060 2,080 315 277 239 201 168 145 122 99 76 54 31 2,080 2,100 320 282 244 206 171 148 125 102 79 57 34 2,100 2,120 325 287 249 211 174 151 128 105 82 60 37 2,120 2,140 330 292 254 216 178 154 131 108 85 63 40                           $2,140 and over Use Table 3(a) for a SINGLE person on page 5. How to amend tax return online Also see the instructions on page 3. How to amend tax return online                           MARRIED Persons—SEMIMONTHLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $660 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 660 680 1 0 0 0 0 0 0 0 0 0 0 680 700 3 0 0 0 0 0 0 0 0 0 0 700 720 5 0 0 0 0 0 0 0 0 0 0 720 740 7 0 0 0 0 0 0 0 0 0 0 740 760 9 0 0 0 0 0 0 0 0 0 0 760 780 11 0 0 0 0 0 0 0 0 0 0 780 800 13 0 0 0 0 0 0 0 0 0 0 800 820 15 0 0 0 0 0 0 0 0 0 0 820 840 17 2 0 0 0 0 0 0 0 0 0 840 860 19 4 0 0 0 0 0 0 0 0 0 860 880 21 6 0 0 0 0 0 0 0 0 0 880 900 23 8 0 0 0 0 0 0 0 0 0 900 920 25 10 0 0 0 0 0 0 0 0 0 920 940 27 12 0 0 0 0 0 0 0 0 0 940 960 29 14 0 0 0 0 0 0 0 0 0 960 980 31 16 1 0 0 0 0 0 0 0 0 980 1,000 33 18 3 0 0 0 0 0 0 0 0 1,000 1,020 35 20 5 0 0 0 0 0 0 0 0 1,020 1,040 38 22 7 0 0 0 0 0 0 0 0 1,040 1,060 41 24 9 0 0 0 0 0 0 0 0 1,060 1,080 44 26 11 0 0 0 0 0 0 0 0 1,080 1,100 47 28 13 0 0 0 0 0 0 0 0 1,100 1,120 50 30 15 0 0 0 0 0 0 0 0 1,120 1,140 53 32 17 2 0 0 0 0 0 0 0 1,140 1,160 56 34 19 4 0 0 0 0 0 0 0 1,160 1,180 59 36 21 6 0 0 0 0 0 0 0 1,180 1,200 62 39 23 8 0 0 0 0 0 0 0 1,200 1,220 65 42 25 10 0 0 0 0 0 0 0 1,220 1,240 68 45 27 12 0 0 0 0 0 0 0 1,240 1,260 71 48 29 14 0 0 0 0 0 0 0 1,260 1,280 74 51 31 16 1 0 0 0 0 0 0 1,280 1,300 77 54 33 18 3 0 0 0 0 0 0 1,300 1,320 80 57 35 20 5 0 0 0 0 0 0 1,320 1,340 83 60 37 22 7 0 0 0 0 0 0 1,340 1,360 86 63 40 24 9 0 0 0 0 0 0 1,360 1,380 89 66 43 26 11 0 0 0 0 0 0 1,380 1,400 92 69 46 28 13 0 0 0 0 0 0 1,400 1,420 95 72 49 30 15 0 0 0 0 0 0 1,420 1,440 98 75 52 32 17 1 0 0 0 0 0 1,440 1,460 101 78 55 34 19 3 0 0 0 0 0 1,460 1,480 104 81 58 36 21 5 0 0 0 0 0 1,480 1,500 107 84 61 39 23 7 0 0 0 0 0 1,500 1,520 110 87 64 42 25 9 0 0 0 0 0 1,520 1,540 113 90 67 45 27 11 0 0 0 0 0 1,540 1,560 116 93 70 48 29 13 0 0 0 0 0 1,560 1,580 119 96 73 51 31 15 0 0 0 0 0 1,580 1,600 122 99 76 54 33 17 2 0 0 0 0 1,600 1,620 125 102 79 57 35 19 4 0 0 0 0 1,620 1,640 128 105 82 60 37 21 6 0 0 0 0 1,640 1,660 131 108 85 63 40 23 8 0 0 0 0 1,660 1,680 134 111 88 66 43 25 10 0 0 0 0 1,680 1,700 137 114 91 69 46 27 12 0 0 0 0 1,700 1,720 140 117 94 72 49 29 14 0 0 0 0 1,720 1,740 143 120 97 75 52 31 16 1 0 0 0 1,740 1,760 146 123 100 78 55 33 18 3 0 0 0 1,760 1,780 149 126 103 81 58 35 20 5 0 0 0 1,780 1,800 152 129 106 84 61 38 22 7 0 0 0 1,800 1,820 155 132 109 87 64 41 24 9 0 0 0 1,820 1,840 158 135 112 90 67 44 26 11 0 0 0 1,840 1,860 161 138 115 93 70 47 28 13 0 0 0 1,860 1,880 164 141 118 96 73 50 30 15 0 0 0 1,880 1,900 167 144 121 99 76 53 32 17 2 0 0 1,900 1,920 170 147 124 102 79 56 34 19 4 0 0 1,920 1,940 173 150 127 105 82 59 36 21 6 0 0 1,940 1,960 176 153 130 108 85 62 39 23 8 0 0 1,960 1,980 179 156 133 111 88 65 42 25 10 0 0 1,980 2,000 182 159 136 114 91 68 45 27 12 0 0 2,000 2,020 185 162 139 117 94 71 48 29 14 0 0 2,020 2,040 188 165 142 120 97 74 51 31 16 1 0 $2,040 $2,060 $191 $168 $145 $123 $100 $77 $54 $33 $18 $3 $0 2,060 2,080 194 171 148 126 103 80 57 35 20 5 0 2,080 2,100 197 174 151 129 106 83 60 37 22 7 0 2,100 2,120 200 177 154 132 109 86 63 40 24 9 0 2,120 2,140 203 180 157 135 112 89 66 43 26 11 0 2,140 2,160 206 183 160 138 115 92 69 46 28 13 0 2,160 2,180 209 186 163 141 118 95 72 49 30 15 0 2,180 2,200 212 189 166 144 121 98 75 52 32 17 1 2,200 2,220 215 192 169 147 124 101 78 55 34 19 3 2,220 2,240 218 195 172 150 127 104 81 58 36 21 5 2,240 2,260 221 198 175 153 130 107 84 61 38 23 7 2,260 2,280 224 201 178 156 133 110 87 64 41 25 9 2,280 2,300 227 204 181 159 136 113 90 67 44 27 11 2,300 2,320 230 207 184 162 139 116 93 70 47 29 13 2,320 2,340 233 210 187 165 142 119 96 73 50 31 15 2,340 2,360 236 213 190 168 145 122 99 76 53 33 17 2,360 2,380 239 216 193 171 148 125 102 79 56 35 19 2,380 2,400 242 219 196 174 151 128 105 82 59 37 21 2,400 2,420 245 222 199 177 154 131 108 85 62 40 23 2,420 2,440 248 225 202 180 157 134 111 88 65 43 25 2,440 2,460 251 228 205 183 160 137 114 91 68 46 27 2,460 2,480 254 231 208 186 163 140 117 94 71 49 29 2,480 2,500 257 234 211 189 166 143 120 97 74 52 31 2,500 2,520 260 237 214 192 169 146 123 100 77 55 33 2,520 2,540 263 240 217 195 172 149 126 103 80 58 35 2,540 2,560 266 243 220 198 175 152 129 106 83 61 38 2,560 2,580 269 246 223 201 178 155 132 109 86 64 41 2,580 2,600 272 249 226 204 181 158 135 112 89 67 44 2,600 2,620 275 252 229 207 184 161 138 115 92 70 47 2,620 2,640 278 255 232 210 187 164 141 118 95 73 50 2,640 2,660 281 258 235 213 190 167 144 121 98 76 53 2,660 2,680 284 261 238 216 193 170 147 124 101 79 56 2,680 2,700 287 264 241 219 196 173 150 127 104 82 59 2,700 2,720 290 267 244 222 199 176 153 130 107 85 62 2,720 2,740 293 270 247 225 202 179 156 133 110 88 65                           $2,740 and over Use Table 3(b) for a MARRIED person on page 5. How to amend tax return online Also see the instructions on page 3. How to amend tax return online                           SINGLE Persons—MONTHLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $600 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 600 640 2 0 0 0 0 0 0 0 0 0 0 640 680 6 0 0 0 0 0 0 0 0 0 0 680 720 10 0 0 0 0 0 0 0 0 0 0 720 760 14 0 0 0 0 0 0 0 0 0 0 760 800 18 0 0 0 0 0 0 0 0 0 0 800 840 22 0 0 0 0 0 0 0 0 0 0 840 880 26 0 0 0 0 0 0 0 0 0 0 880 920 32 0 0 0 0 0 0 0 0 0 0 920 960 38 4 0 0 0 0 0 0 0 0 0 960 1,000 44 8 0 0 0 0 0 0 0 0 0 1,000 1,040 50 12 0 0 0 0 0 0 0 0 0 1,040 1,080 56 16 0 0 0 0 0 0 0 0 0 1,080 1,120 62 20 0 0 0 0 0 0 0 0 0 1,120 1,160 68 24 0 0 0 0 0 0 0 0 0 1,160 1,200 74 28 0 0 0 0 0 0 0 0 0 1,200 1,240 80 34 1 0 0 0 0 0 0 0 0 1,240 1,280 86 40 5 0 0 0 0 0 0 0 0 1,280 1,320 92 46 9 0 0 0 0 0 0 0 0 1,320 1,360 98 52 13 0 0 0 0 0 0 0 0 1,360 1,400 104 58 17 0 0 0 0 0 0 0 0 1,400 1,440 110 64 21 0 0 0 0 0 0 0 0 1,440 1,480 116 70 25 0 0 0 0 0 0 0 0 1,480 1,520 122 76 31 0 0 0 0 0 0 0 0 1,520 1,560 128 82 37 3 0 0 0 0 0 0 0 1,560 1,600 134 88 43 7 0 0 0 0 0 0 0 1,600 1,640 140 94 49 11 0 0 0 0 0 0 0 1,640 1,680 146 100 55 15 0 0 0 0 0 0 0 1,680 1,720 152 106 61 19 0 0 0 0 0 0 0 1,720 1,760 158 112 67 23 0 0 0 0 0 0 0 1,760 1,800 164 118 73 27 0 0 0 0 0 0 0 1,800 1,840 170 124 79 33 1 0 0 0 0 0 0 1,840 1,880 176 130 85 39 5 0 0 0 0 0 0 1,880 1,920 182 136 91 45 9 0 0 0 0 0 0 1,920 1,960 188 142 97 51 13 0 0 0 0 0 0 1,960 2,000 194 148 103 57 17 0 0 0 0 0 0 2,000 2,040 200 154 109 63 21 0 0 0 0 0 0 2,040 2,080 206 160 115 69 25 0 0 0 0 0 0 2,080 2,120 212 166 121 75 29 0 0 0 0 0 0 2,120 2,160 218 172 127 81 35 2 0 0 0 0 0 2,160 2,200 224 178 133 87 41 6 0 0 0 0 0 2,200 2,240 230 184 139 93 47 10 0 0 0 0 0 2,240 2,280 236 190 145 99 53 14 0 0 0 0 0 2,280 2,320 242 196 151 105 59 18 0 0 0 0 0 2,320 2,360 248 202 157 111 65 22 0 0 0 0 0 2,360 2,400 254 208 163 117 71 26 0 0 0 0 0 2,400 2,440 260 214 169 123 77 32 0 0 0 0 0 2,440 2,480 266 220 175 129 83 38 4 0 0 0 0 2,480 2,520 272 226 181 135 89 44 8 0 0 0 0 2,520 2,560 278 232 187 141 95 50 12 0 0 0 0 2,560 2,600 284 238 193 147 101 56 16 0 0 0 0 2,600 2,640 290 244 199 153 107 62 20 0 0 0 0 2,640 2,680 296 250 205 159 113 68 24 0 0 0 0 2,680 2,720 302 256 211 165 119 74 28 0 0 0 0 2,720 2,760 308 262 217 171 125 80 34 1 0 0 0 2,760 2,800 314 268 223 177 131 86 40 5 0 0 0 2,800 2,840 320 274 229 183 137 92 46 9 0 0 0 2,840 2,880 326 280 235 189 143 98 52 13 0 0 0 2,880 2,920 332 286 241 195 149 104 58 17 0 0 0 2,920 2,960 338 292 247 201 155 110 64 21 0 0 0 2,960 3,000 344 298 253 207 161 116 70 25 0 0 0 3,000 3,040 350 304 259 213 167 122 76 30 0 0 0 3,040 3,080 360 310 265 219 173 128 82 36 3 0 0 3,080 3,120 370 316 271 225 179 134 88 42 7 0 0 3,120 3,160 380 322 277 231 185 140 94 48 11 0 0 3,160 3,200 390 328 283 237 191 146 100 54 15 0 0 3,200 3,240 400 334 289 243 197 152 106 60 19 0 0 3,240 3,280 410 340 295 249 203 158 112 66 23 0 0 3,280 3,320 420 346 301 255 209 164 118 72 27 0 0 3,320 3,360 430 354 307 261 215 170 124 78 33 0 0 $3,360 $3,400 $440 $364 $313 $267 $221 $176 $130 $84 $39 $4 $0 3,400 3,440 450 374 319 273 227 182 136 90 45 8 0 3,440 3,480 460 384 325 279 233 188 142 96 51 12 0 3,480 3,520 470 394 331 285 239 194 148 102 57 16 0 3,520 3,560 480 404 337 291 245 200 154 108 63 20 0 3,560 3,600 490 414 343 297 251 206 160 114 69 24 0 3,600 3,640 500 424 349 303 257 212 166 120 75 29 0 3,640 3,680 510 434 358 309 263 218 172 126 81 35 2 3,680 3,720 520 444 368 315 269 224 178 132 87 41 6 3,720 3,760 530 454 378 321 275 230 184 138 93 47 10 3,760 3,800 540 464 388 327 281 236 190 144 99 53 14 3,800 3,840 550 474 398 333 287 242 196 150 105 59 18 3,840 3,880 560 484 408 339 293 248 202 156 111 65 22 3,880 3,920 570 494 418 345 299 254 208 162 117 71 26 3,920 3,960 580 504 428 352 305 260 214 168 123 77 32 3,960 4,000 590 514 438 362 311 266 220 174 129 83 38 4,000 4,040 600 524 448 372 317 272 226 180 135 89 44 4,040 4,080 610 534 458 382 323 278 232 186 141 95 50 4,080 4,120 620 544 468 392 329 284 238 192 147 101 56 4,120 4,160 630 554 478 402 335 290 244 198 153 107 62 4,160 4,200 640 564 488 412 341 296 250 204 159 113 68 4,200 4,240 650 574 498 422 347 302 256 210 165 119 74 4,240 4,280 660 584 508 432 356 308 262 216 171 125 80 4,280 4,320 670 594 518 442 366 314 268 222 177 131 86 4,320 4,360 680 604 528 452 376 320 274 228 183 137 92 4,360 4,400 690 614 538 462 386 326 280 234 189 143 98 4,400 4,440 700 624 548 472 396 332 286 240 195 149 104 4,440 4,480 710 634 558 482 406 338 292 246 201 155 110 4,480 4,520 720 644 568 492 416 344 298 252 207 161 116 4,520 4,560 730 654 578 502 426 350 304 258 213 167 122 4,560 4,600 740 664 588 512 436 360 310 264 219 173 128 4,600 4,640 750 674 598 522 446 370 316 270 225 179 134 4,640 4,680 760 684 608 532 456 380 322 276 231 185 140 4,680 4,720 770 694 618 542 466 390 328 282 237 191 146 4,720 4,760 780 704 628 552 476 400 334 288 243 197 152 4,760 4,800 790 714 638 562 486 410 340 294 249 203 158 4,800 4,840 800 724 648 572 496 420 346 300 255 209 164 4,840 4,880 810 734 658 582 506 430 354 306 261 215 170 4,880 4,920 820 744 668 592 516 440 364 312 267 221 176 4,920 4,960 830 754 678 602 526 450 374 318 273 227 182 4,960 5,000 840 764 688 612 536 460 384 324 279 233 188 5,000 5,040 850 774 698 622 546 470 394 330 285 239 194 5,040 5,080 860 784 708 632 556 480 404 336 291 245 200                           $5,080 and over Use Table 4(a) for a SINGLE person on page 5. How to amend tax return online Also see the instructions on page 3. How to amend tax return online                           MARRIED Persons—MONTHLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $1,320 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 1,320 1,360 3 0 0 0 0 0 0 0 0 0 0 1,360 1,400 7 0 0 0 0 0 0 0 0 0 0 1,400 1,440 11 0 0 0 0 0 0 0 0 0 0 1,440 1,480 15 0 0 0 0 0 0 0 0 0 0 1,480 1,520 19 0 0 0 0 0 0 0 0 0 0 1,520 1,560 23 0 0 0 0 0 0 0 0 0 0 1,560 1,600 27 0 0 0 0 0 0 0 0 0 0 1,600 1,640 31 0 0 0 0 0 0 0 0 0 0 1,640 1,680 35 4 0 0 0 0 0 0 0 0 0 1,680 1,720 39 8 0 0 0 0 0 0 0 0 0 1,720 1,760 43 12 0 0 0 0 0 0 0 0 0 1,760 1,800 47 16 0 0 0 0 0 0 0 0 0 1,800 1,840 51 20 0 0 0 0 0 0 0 0 0 1,840 1,880 55 24 0 0 0 0 0 0 0 0 0 1,880 1,920 59 28 0 0 0 0 0 0 0 0 0 1,920 1,960 63 32 2 0 0 0 0 0 0 0 0 1,960 2,000 67 36 6 0 0 0 0 0 0 0 0 2,000 2,040 71 40 10 0 0 0 0 0 0 0 0 2,040 2,080 76 44 14 0 0 0 0 0 0 0 0 2,080 2,120 82 48 18 0 0 0 0 0 0 0 0 2,120 2,160 88 52 22 0 0 0 0 0 0 0 0 2,160 2,200 94 56 26 0 0 0 0 0 0 0 0 2,200 2,240 100 60 30 0 0 0 0 0 0 0 0 2,240 2,280 106 64 34 4 0 0 0 0 0 0 0 2,280 2,320 112 68 38 8 0 0 0 0 0 0 0 2,320 2,360 118 72 42 12 0 0 0 0 0 0 0 2,360 2,400 124 78 46 16 0 0 0 0 0 0 0 2,400 2,440 130 84 50 20 0 0 0 0 0 0 0 2,440 2,480 136 90 54 24 0 0 0 0 0 0 0 2,480 2,520 142 96 58 28 0 0 0 0 0 0 0 2,520 2,560 148 102 62 32 1 0 0 0 0 0 0 2,560 2,600 154 108 66 36 5 0 0 0 0 0 0 2,600 2,640 160 114 70 40 9 0 0 0 0 0 0 2,640 2,680 166 120 75 44 13 0 0 0 0 0 0 2,680 2,720 172 126 81 48 17 0 0 0 0 0 0 2,720 2,760 178 132 87 52 21 0 0 0 0 0 0 2,760 2,800 184 138 93 56 25 0 0 0 0 0 0 2,800 2,840 190 144 99 60 29 0 0 0 0 0 0 2,840 2,880 196 150 105 64 33 3 0 0 0 0 0 2,880 2,920 202 156 111 68 37 7 0 0 0 0 0 2,920 2,960 208 162 117 72 41 11 0 0 0 0 0 2,960 3,000 214 168 123 77 45 15 0 0 0 0 0 3,000 3,040 220 174 129 83 49 19 0 0 0 0 0 3,040 3,080 226 180 135 89 53 23 0 0 0 0 0 3,080 3,120 232 186 141 95 57 27 0 0 0 0 0 3,120 3,160 238 192 147 101 61 31 0 0 0 0 0 3,160 3,200 244 198 153 107 65 35 4 0 0 0 0 3,200 3,240 250 204 159 113 69 39 8 0 0 0 0 3,240 3,280 256 210 165 119 73 43 12 0 0 0 0 3,280 3,320 262 216 171 125 79 47 16 0 0 0 0 3,320 3,360 268 222 177 131 85 51 20 0 0 0 0 3,360 3,400 274 228 183 137 91 55 24 0 0 0 0 3,400 3,440 280 234 189 143 97 59 28 0 0 0 0 3,440 3,480 286 240 195 149 103 63 32 2 0 0 0 3,480 3,520 292 246 201 155 109 67 36 6 0 0 0 3,520 3,560 298 252 207 161 115 71 40 10 0 0 0 3,560 3,600 304 258 213 167 121 76 44 14 0 0 0 3,600 3,640 310 264 219 173 127 82 48 18 0 0 0 3,640 3,680 316 270 225 179 133 88 52 22 0 0 0 3,680 3,720 322 276 231 185 139 94 56 26 0 0 0 3,720 3,760 328 282 237 191 145 100 60 30 0 0 0 3,760 3,800 334 288 243 197 151 106 64 34 3 0 0 3,800 3,840 340 294 249 203 157 112 68 38 7 0 0 3,840 3,880 346 300 255 209 163 118 72 42 11 0 0 3,880 3,920 352 306 261 215 169 124 78 46 15 0 0 3,920 3,960 358 312 267 221 175 130 84 50 19 0 0 3,960 4,000 364 318 273 227 181 136 90 54 23 0 0 4,000 4,040 370 324 279 233 187 142 96 58 27 0 0 4,040 4,080 376 330 285 239 193 148 102 62 31 1 0 $4,080 $4,120 $382 $336 $291 $245 $199 $154 $108 $66 $35 $5 $0 4,120 4,160 388 342 297 251 205 160 114 70 39 9 0 4,160 4,200 394 348 303 257 211 166 120 75 43 13 0 4,200 4,240 400 354 309 263 217 172 126 81 47 17 0 4,240 4,280 406 360 315 269 223 178 132 87 51 21 0 4,280 4,320 412 366 321 275 229 184 138 93 55 25 0 4,320 4,360 418 372 327 281 235 190 144 99 59 29 0 4,360 4,400 424 378 333 287 241 196 150 105 63 33 3 4,400 4,440 430 384 339 293 247 202 156 111 67 37 7 4,440 4,480 436 390 345 299 253 208 162 117 71 41 11 4,480 4,520 442 396 351 305 259 214 168 123 77 45 15 4,520 4,560 448 402 357 311 265 220 174 129 83 49 19 4,560 4,600 454 408 363 317 271 226 180 135 89 53 23 4,600 4,640 460 414 369 323 277 232 186 141 95 57 27 4,640 4,680 466 420 375 329 283 238 192 147 101 61 31 4,680 4,720 472 426 381 335 289 244 198 153 107 65 35 4,720 4,760 478 432 387 341 295 250 204 159 113 69 39 4,760 4,800 484 438 393 347 301 256 210 165 119 73 43 4,800 4,840 490 444 399 353 307 262 216 171 125 79 47 4,840 4,880 496 450 405 359 313 268 222 177 131 85 51 4,880 4,920 502 456 411 365 319 274 228 183 137 91 55 4,920 4,960 508 462 417 371 325 280 234 189 143 97 59 4,960 5,000 514 468 423 377 331 286 240 195 149 103 63 5,000 5,040 520 474 429 383 337 292 246 201 155 109 67 5,040 5,080 526 480 435 389 343 298 252 207 161 115 71 5,080 5,120 532 486 441 395 349 304 258 213 167 121 76 5,120 5,160 538 492 447 401 355 310 264 219 173 127 82 5,160 5,200 544 498 453 407 361 316 270 225 179 133 88 5,200 5,240 550 504 459 413 367 322 276 231 185 139 94 5,240 5,280 556 510 465 419 373 328 282 237 191 145 100 5,280 5,320 562 516 471 425 379 334 288 243 197 151 106 5,320 5,360 568 522 477 431 385 340 294 249 203 157 112 5,360 5,400 574 528 483 437 391 346 300 255 209 163 118 5,400 5,440 580 534 489 443 397 352 306 261 215 169 124 5,440 5,480 586 540 495 449 403 358 312 267 221 175 130 5,480 5,520 592 546 501 455 409 364 318 273 227 181 136 5,520 5,560 598 552 507 461 415 370 324 279 233 187 142 5,560 5,600 604 558 513 467 421 376 330 285 239 193 148 5,600 5,640 610 564 519 473 427 382 336 291 245 199 154 5,640 5,680 616 570 525 479 433 388 342 297 251 205 160 5,680 5,720 622 576 531 485 439 394 348 303 257 211 166 5,720 5,760 628 582 537 491 445 400 354 309 263 217 172 5,760 5,800 634 588 543 497 451 406 360 315 269 223 178 5,800 5,840 640 594 549 503 457 412 366 321 275 229 184 5,840 5,880 646 600 555 509 463 418 372 327 281 235 190                           $5,880 and over Use Table 4(b) for a MARRIED person on page 5. How to amend tax return online Also see the instructions on page 3. How to amend tax return online                           SINGLE Persons—DAILY OR MISCELLANEOUS Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $33 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 33 36 1 0 0 0 0 0 0 0 0 0 0 36 39
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Know Your Rights as a Car Owner

Sometimes a manufacturer makes a design or production mistake on a motor vehicle. A service bulletin notifies the dealer of the problem and how to resolve it. Because these free repairs are not publicized, they are called "secret warranties." The National Highway Traffic Safety Administration maintains a database of service bulletins filed by manufacturers.

If you have a problem with a vehicle that is a safety hazard, check whether the manufacturer has recalled your vehicle. Click on Recalls or call NHTSA at 1-800-424-9393.Hazards that aren't listed should be reported to your dealer, the manufacturer of the vehicle, and NHTSA. If a safety-related defect exists, the maker must fix it at no cost to you-even if your warranty has expired.

If you have a vehicle with a unique problem that just never seems to get fixed, you may have a lemon. Some states have laws concerning lemons that require a refund or replacement if a problem is not fixed within a reasonable number of tries or if you haven't been able to use your vehicle for a certain number of days. Contact your local consumer protection office to learn whether you have such protections and what steps you must take to solve your problem. If you believe your car is a lemon:

  • Give the dealer a list of the problems every time you bring it in for repairs.
  • Get and keep copies of the repair orders listing the problems, the work done, and the dates the car was in the shop.
  • Contact the manufacturer, as well as the dealer, to report the problem. Check your owner's manual or the directory for the auto manufacturers.
  • Help other consumers avoid purchasing your lemon by registering it at safetyforum.com.

The Center for Auto Safety gathers information and complaints concerning safety defects, recalls, service bulletins and state lemon laws.

The How To Amend Tax Return Online

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