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Income Tax Extension Deadline

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Income Tax Extension Deadline

Income tax extension deadline Index Symbols 28% rate gain, Collectibles (28% rate) gain. Income tax extension deadline , Figuring 28% rate gain (line 11). Income tax extension deadline A Adjustments to income, defined, Adjustment to income. Income tax extension deadline Age 65 or older dependents, Both Earned and Unearned Income Aliens Individual taxpayer identification number (ITIN), Reminders Standard deduction, Standard Deduction of Zero Alternative minimum tax (AMT), Other Filing Requirements, Alternative minimum tax. Income tax extension deadline , Alternative Minimum Tax Assistance (see Tax help) B Blind dependents, filing requirements, Both Earned and Unearned Income C Capital gain distributions, Capital gain distributions. Income tax extension deadline Capital losses, Capital loss. Income tax extension deadline Child's earnings, Child's earnings. Income tax extension deadline Child's expenses, Child's expenses. Income tax extension deadline Child's return Responsibility for, Should a Return Be Filed Even If Not Required?, Child's expenses. Income tax extension deadline Child's unearned income Tax on, Renewing an exemption from withholding. Income tax extension deadline Church, wages from, Other Filing Requirements Credits, reduced, Reduced deductions or credits. Income tax extension deadline D Deductible investment interest, Deductible investment interest. Income tax extension deadline Deductions, Deductions you cannot take. Income tax extension deadline Deductions, reduced, Reduced deductions or credits. Income tax extension deadline Dependents Exemption for, Standard Deduction of Zero Own exemption, Standard Deduction of Zero Social security numbers (SSNs) of, Reminders Divorced parents, reporting child's unearned income, Parents are divorced. Income tax extension deadline E Earned income, Earned Income Only, Both Earned and Unearned Income Education credit, recaptured, Other Filing Requirements Election to include child's income on parent's return, Parent's Election To Report Child's Interest and Dividends, How to make the election. Income tax extension deadline , Estimated tax, penalty, Penalty for underpayment of estimated tax. Income tax extension deadline Exemption Own exemption — dependent, Dependent's Own Exemption Exemption from withholding, Claiming exemption from withholding. Income tax extension deadline Extension of time to file, Extension of time to file. Income tax extension deadline F Figures (see Tables and figures) Figuring child's income, Penalty for underpayment of estimated tax. Income tax extension deadline Filing requirements, Part 1. Income tax extension deadline Rules for All Dependents, Should a Return Be Filed Even If Not Required? Form 1040 Schedule A, Directly connected. Income tax extension deadline Schedule J, Using Schedule J (Form 1040), for line 9 tax. Income tax extension deadline , Using Schedule J for line 15 tax. Income tax extension deadline Form 1040A Filled in example, Form 1099-DIV, Collectibles (28% rate) gain. Income tax extension deadline Form 2555, Child files Form 2555 or 2555-EZ. Income tax extension deadline , Parent files Form 2555 or 2555-EZ. Income tax extension deadline , Child files Form 2555 or 2555-EZ. Income tax extension deadline , Child files Form 2555 or 2555-EZ. Income tax extension deadline , Child files Form 2555 or 2555-EZ. Income tax extension deadline , Child files Form 2555 or 2555-EZ. Income tax extension deadline Form 2555-EZ, Child files Form 2555 or 2555-EZ. Income tax extension deadline , Parent files Form 2555 or 2555-EZ. Income tax extension deadline , Child files Form 2555 or 2555-EZ. Income tax extension deadline , Child files Form 2555 or 2555-EZ. Income tax extension deadline , Child files Form 2555 or 2555-EZ. Income tax extension deadline , Child files Form 2555 or 2555-EZ. Income tax extension deadline Form 2848, Designated as representative. Income tax extension deadline , How to request. Income tax extension deadline Form 6251, Alternative minimum tax. Income tax extension deadline , Limit on exemption amount (AMT). Income tax extension deadline Form 8615, Providing Parental Information (Form 8615, Lines A–C), Line 18 (Tax) Filled in example, Form 8814, How to make the election. Income tax extension deadline , Figuring Child's Income, Figuring Additional Tax Form W-4, Claiming exemption from withholding. Income tax extension deadline Free tax services, Free help with your tax return. Income tax extension deadline G Gift, income from property received as, Income from property received as a gift. Income tax extension deadline H Help (see Tax help) I Individual taxpayer identification numbers (ITINs), Reminders Investment interest, Deductible investment interest. Income tax extension deadline IRS notice sent to child, IRS notice. Income tax extension deadline Itemized deductions Directly connected, Directly connected. Income tax extension deadline J Joint return of parents, Which Parent's Return To Use L Life insurance, Other Filing Requirements Limit on exemption amount (AMT) Alternative Minimum Tax — Limit on exemption amount, Limit on exemption amount (AMT). Income tax extension deadline M Married parents filing separately, Parents are married. Income tax extension deadline Medicare tax, Other Filing Requirements Missing children, photographs of, Reminders N Net capital gain, Net capital gain. Income tax extension deadline Net unearned income, Line 5 (Net Unearned Income) P Parents Election (see Election to include child's income on parent's return) Which parent's return to use, Which Parent's Return To Use Penalty, estimated tax, Penalty for underpayment of estimated tax. Income tax extension deadline Publications (see Tax help) Q Qualified dividends, Qualified dividends. Income tax extension deadline , Qualified dividends. Income tax extension deadline R Recapture taxes, Other Filing Requirements Remarried custodial parent, reporting child's unearned income, Custodial parent remarried. Income tax extension deadline Remarried widowed parent, reporting child's unearned income, Widowed parent remarried. Income tax extension deadline Returns Filing even if not required, Should a Return Be Filed Even If Not Required? Parent's election to include child's income (see Election to include child's income on parent's return) Responsibility for child's return, Responsibility for Child's Return, Child's expenses. Income tax extension deadline Signing child's return, Signing the child's return. Income tax extension deadline Who must file, Filing Requirements, Should a Return Be Filed Even If Not Required? S Schedule D Tax Worksheet, Using the Schedule D Tax Worksheet for line 9 tax. Income tax extension deadline , Figuring 28% rate gain (line 11). Income tax extension deadline , Using the Schedule D Tax Worksheet for line 15 tax. Income tax extension deadline Section 1202 gain, Section 1202 gain. Income tax extension deadline Self-employed, filing requirements, Other Filing Requirements Separated parents, reporting child's unearned income, Parents not living together. Income tax extension deadline Signing child's return, Signing the child's return. Income tax extension deadline Social security numbers (SSNs) of dependents, Reminders Social security tax, Other Filing Requirements Standard deduction, Standard Deduction, Standard Deduction of Zero Worksheet for dependents (Worksheet 1), Worksheet 1. Income tax extension deadline Zero, Standard Deduction of Zero T Tables and figures Determining whether Form 8615 is required (Figure 2), Election to include child's income on parent's return (Figure 1), Filing requirements for dependents (Table 1), Table 1. Income tax extension deadline 2013 Filing Requirements for Dependents Tax help, How to request. Income tax extension deadline , How To Get Tax Help Tax on child's unearned income, Renewing an exemption from withholding. Income tax extension deadline Age requirement, Certain January 1 birthdays. Income tax extension deadline Figured on Form 8615, Tax for Certain Children Who Have Unearned Income Third party designee, Third party designee. Income tax extension deadline Tips not reported to employer, Other Filing Requirements Trust income, Trust income. Income tax extension deadline TTY/TDD information, How To Get Tax Help U Unearned income, Unearned Income Only, Both Earned and Unearned Income Defined, Unearned income defined. Income tax extension deadline Election to include child's income on parent's return (see Election to include child's income on parent's return) Tax on, Part 2. Income tax extension deadline Tax on Unearned Income of Certain Children Unrecaptured section 1250 gain, Unrecaptured section 1250 gain. Income tax extension deadline , Figuring unrecaptured section 1250 gain (line 11). Income tax extension deadline W Withholding, Withholding From Wages Worksheets Dependent's filing requirement, Both Earned and Unearned Income Form 8615 alternate worksheet, Line 1 (Unearned Income) Qualified dividends and capital gain tax, Line 9 (Tax on Parent's Taxable Income Plus Children's Net Unearned Income) Schedule D Tax, Figuring 28% rate gain (line 11). Income tax extension deadline Standard deduction worksheet for dependents (Worksheet 1), Worksheet 1. Income tax extension deadline Unrecaptured section 1250 gain, Figuring unrecaptured section 1250 gain (line 11). Income tax extension deadline Prev  Up     Home   More Online Publications
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The Income Tax Extension Deadline

Income tax extension deadline 14. Income tax extension deadline   Excise Taxes Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Fuels Used in FarmingBuyer of fuel, including undyed diesel fuel or undyed kerosene. Income tax extension deadline Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). Income tax extension deadline Custom application of fertilizer and pesticide. Income tax extension deadline Fuel not used for farming. Income tax extension deadline Dyed Diesel Fuel and Dyed Kerosene Fuels Used in Off-Highway Business Use Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines How To Claim a Credit or RefundCredit only. Income tax extension deadline Claiming a Credit Claiming a Refund Including the Credit or Refund in Income Introduction You may be eligible to claim a credit on your income tax return for the federal excise tax on certain fuels. Income tax extension deadline You may also be eligible to claim a quarterly refund of the fuel taxes during the year, instead of waiting to claim a credit on your income tax return. Income tax extension deadline Whether you can claim a credit or refund depends on whether the fuel was taxed and the purpose (nontaxable use) for which you used the fuel. Income tax extension deadline The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. Income tax extension deadline Use on a farm for farming purposes. Income tax extension deadline Off-highway business use. Income tax extension deadline Uses other than as a fuel in a propulsion engine, such as home use. Income tax extension deadline Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. Income tax extension deadline See Publication 510, Excise Taxes, for more information. Income tax extension deadline Topics - This chapter discusses: Fuels used in farming Dyed diesel fuel and dyed kerosene Fuels used in off-highway business use Fuels used for household purposes How to claim a credit or refund Including the credit or refund in income Useful Items - You may want to see: Publication 510 Excise Taxes Form (and Instructions) 720 Quarterly Federal Excise Tax Return 4136 Credit for Federal Tax Paid on Fuels 8849 Claim for Refund of Excise Taxes See chapter 16 for information about getting publications and forms. Income tax extension deadline Fuels Used in Farming Owners, operators, and tenants of farms and certain other persons may be eligible to claim a credit or refund of excise taxes on fuel used in the trade or business of farming, when used on a farm in the United States for farming purposes. Income tax extension deadline See Table 14-1 for a list of available fuel tax credits and refunds. Income tax extension deadline Fuel is used on a farm for farming purposes only if used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes. Income tax extension deadline Farm. Income tax extension deadline   A farm includes livestock, dairy, fish, poultry, fruit, fur-bearing animals, and truck farms, orchards, plantations, ranches, nurseries, ranges, and feed yards for finishing cattle. Income tax extension deadline It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. Income tax extension deadline A fish farm is an area where fish are grown or raised and not merely caught or harvested. Income tax extension deadline Table 14-1. Income tax extension deadline Fuel Tax Credits and Refunds at a Glance Use this table to see if you can take a credit or refund for a nontaxable use of the fuel listed. Income tax extension deadline Fuel Used On a Farm for Farming Purposes Off-Highway Business Use Household Use or Use Other Than as a Fuel1 Gasoline Credit only Credit or refund None Aviation gasoline Credit only None None Undyed diesel fuel and undyed kerosene Credit or refund Credit or refund2 Credit or refund2 Kerosene for use in aviation Credit or refund None None Dyed diesel fuel and dyed kerosene None None None Other Fuels (including alternative fuels)3 Credit or refund Credit or refund None 1For a use other than as fuel in a propulsion engine. Income tax extension deadline 2Applies to undyed kerosene not sold from a blocked pump or, under certain circumstances, for blending with undyed diesel fuel to be used for heating purposes. Income tax extension deadline See Reg. Income tax extension deadline 48. Income tax extension deadline 6427-10 (b)(1) for the definition of a blocked pump. Income tax extension deadline 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. Income tax extension deadline It includes the alternative fuels: liquefied petroleum gas (LPG),“P” Series fuels, compressed natural gas (CNG), liquefied hydrogen, any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process, liquid fuel derived from biomass, liquid natural gas (LNG), liquefied gas derived from biomass, and compressed gas derived from biomass. Income tax extension deadline Farming purposes. Income tax extension deadline   As the owner, tenant, or operator and the ultimate purchaser of fuel that you purchased, you use the fuel on a farm for farming purposes if you use it in any of the following ways. Income tax extension deadline To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. Income tax extension deadline To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. Income tax extension deadline To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. Income tax extension deadline To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. Income tax extension deadline For this use to qualify, you must have produced more than half the commodity so treated during the tax year. Income tax extension deadline The more-than-one-half test applies separately to each commodity. Income tax extension deadline Commodity means a single raw product. Income tax extension deadline For example, apples and peaches are two separate commodities. Income tax extension deadline 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 these activities are incidental to your farming operations. Income tax extension deadline Your tree operations are incidental only if they are minor in nature when compared to the total farming operations. Income tax extension deadline   If any other person, such as a neighbor or custom operator (independent contractor), performs a service for you on your farm for any of the purposes included in list items (1) or (2), above, you are considered to be the ultimate purchaser who used the fuel on a farm for farming purposes. Income tax extension deadline Therefore, you can still claim the credit or refund for the fuel so used. Income tax extension deadline However, see Custom application of fertilizer and pesticide, later. Income tax extension deadline If the other person performs any other services for you on your farm for purposes not included in list items (1) or (2) above, no one can claim the credit or refund for fuel used on your farm for those other services. Income tax extension deadline Buyer of fuel, including undyed diesel fuel or undyed kerosene. Income tax extension deadline   If doubt exists whether the owner, tenant, or operator of the farm bought the fuel, determine who actually bore the cost of the fuel. Income tax extension deadline For example, if the owner of a farm and his or her tenant equally share the cost of gasoline used on the farm, each can claim a credit for the tax on half the fuel used. Income tax extension deadline Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). Income tax extension deadline   Usually, the farmer is the only person who can make a claim for credit or refund for the tax on undyed diesel fuel, undyed kerosene, or other fuels (including alternative fuel) used for farming purposes. Income tax extension deadline However, see Custom application of fertilizer and pesticide, next. Income tax extension deadline Also see Dyed Diesel Fuel and Dyed Kerosene, later. Income tax extension deadline Example. Income tax extension deadline Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. Income tax extension deadline Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. Income tax extension deadline In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. Income tax extension deadline Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. Income tax extension deadline Haleigh can claim the credit for the 200 gallons of undyed diesel fuel used by Tyler on her farm because it qualifies as fuel used on the farm for farming purposes. Income tax extension deadline No one can claim a credit for the 25 gallons used by Lee because that fuel was not used for a farming purpose included in list items (1) or (2), above. Income tax extension deadline In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. Income tax extension deadline Custom application of fertilizer and pesticide. Income tax extension deadline   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. Income tax extension deadline Generally, the applicator is treated as having used the fuel on a farm for farming purposes. Income tax extension deadline For applicators using highway vehicles, only the fuel used on the farm is exempt. Income tax extension deadline Fuel used traveling on the highway to and from the farm is taxable. Income tax extension deadline Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as used for a farming purpose. Income tax extension deadline For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. Income tax extension deadline For kerosene used in aviation, the ultimate purchaser may make the claim or waive the right to make the claim to the registered ultimate vendor. Income tax extension deadline A sample waiver is included as Model Waiver L in the appendix of Publication 510. Income tax extension deadline A registered ultimate vendor is the person who sells undyed diesel fuel, undyed kerosene, or kerosene for use in aviation to the user (ultimate purchaser) of the fuel for use on a farm for farming purposes. Income tax extension deadline To claim a credit or refund of tax, the ultimate vendor must be registered with the Internal Revenue Service at the time the claim is made. Income tax extension deadline However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. Income tax extension deadline Fuel not used for farming. Income tax extension deadline   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. Income tax extension deadline Off the farm, such as on the highway or in noncommercial aviation, even if the fuel is used in transporting livestock, feed, crops, or equipment. Income tax extension deadline For personal use, such as lawn mowing. Income tax extension deadline In processing, packaging, freezing, or canning operations. Income tax extension deadline In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. Income tax extension deadline All-terrain vehicles (ATVs). Income tax extension deadline   Fuel used in ATVs on a farm for farming purposes, discussed earlier, is eligible for a credit or refund of excise taxes on the fuel. Income tax extension deadline Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. Income tax extension deadline If ATVs are used both for farming and nonfarming purposes, only that portion of the fuel used for farming purposes is eligible for the credit or refund. Income tax extension deadline Dyed Diesel Fuel and Dyed Kerosene If you purchase dyed diesel fuel or dyed kerosene for a nontaxable use, you must use it only on a farm for farming purposes or for other nontaxable purposes. Income tax extension deadline For example, you should not use dyed diesel fuel in a truck that is used both on the farm for farming purposes and on the highway, even though the highway use is in connection with farm business. Income tax extension deadline Excise tax applies to the fuel used by the truck on the highways. Income tax extension deadline In this situation, undyed (taxed) fuel should be purchased for the truck. Income tax extension deadline You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. Income tax extension deadline You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. Income tax extension deadline Penalty. Income tax extension deadline   A penalty is imposed on any person who knowingly uses, sells, or alters dyed diesel fuel or dyed kerosene for any purpose other than a nontaxable use. Income tax extension deadline The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. Income tax extension deadline After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. Income tax extension deadline For more information on this penalty, see Publication 510. Income tax extension deadline Fuels Used in Off-Highway Business Use You may be eligible to claim a credit or refund for the excise tax on fuel used in an off-highway business use. Income tax extension deadline Off-highway business use. Income tax extension deadline   This is any use of fuel in a trade or business or in an income-producing activity. Income tax extension deadline The use must not be in a highway vehicle registered or required to be registered for use on public highways. Income tax extension deadline Off-highway business use generally does not include any use in a recreational motorboat. Income tax extension deadline Examples. Income tax extension deadline   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. Income tax extension deadline In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. Income tax extension deadline   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. Income tax extension deadline For more information, see Publication 510. Income tax extension deadline Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines You may be eligible to claim a credit or refund for the excise tax on undyed diesel fuel or kerosene used for home heating, lighting, and cooking. Income tax extension deadline This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. Income tax extension deadline Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. Income tax extension deadline How To Claim a Credit or Refund You may be able to claim a credit or refund of the excise tax on fuels you use for nontaxable uses. Income tax extension deadline The basic rules for claiming credits and refunds are listed in Table 14-2 . Income tax extension deadline Table 14-2. Income tax extension deadline Claiming a Credit or Refund of Excise Taxes This table gives the basic rules for claiming a credit or refund of excise taxes on fuels used for a nontaxable use. Income tax extension deadline   Credit Refund Which form to use Form 4136, Credit for Federal Tax Paid on Fuels Form 8849, Claim for Refund of Excise Taxes, and Schedule 1 (Form 8849), Nontaxable Use of Fuels Type of form Annual Quarterly When to file With your income tax return By the last day of the quarter following the last quarter included in the claim Amount of tax Any amount $750 or more1 1You may carry over an amount less than $750 to the next quarter. Income tax extension deadline 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. Income tax extension deadline You do not have to use any special form, but the records should establish the following information. Income tax extension deadline The total number of gallons bought and used during the period covered by your claim. Income tax extension deadline The dates of the purchases. Income tax extension deadline The names and addresses of suppliers and amounts bought from each during the period covered by your claim. Income tax extension deadline The nontaxable use for which you used the fuel. Income tax extension deadline The number of gallons used for each nontaxable use. Income tax extension deadline It is important that your records separately show the number of gallons used for each nontaxable use that qualifies as a claim. Income tax extension deadline For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. Income tax extension deadline Credit or refund. Income tax extension deadline   A credit is an amount that reduces the tax on your income tax return when you file it at the end of the year. Income tax extension deadline If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. Income tax extension deadline Credit only. Income tax extension deadline   You can claim the following taxes only as a credit on your income tax return. Income tax extension deadline Tax on gasoline and aviation gasoline you used on a farm for farming purposes. Income tax extension deadline Tax on fuels (including undyed diesel fuel or undyed kerosene) you used for nontaxable uses if the total for the tax year is less than $750. Income tax extension deadline Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year. Income tax extension deadline Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. Income tax extension deadline Do not claim a credit for any excise tax for which you have filed a refund claim. Income tax extension deadline How to claim a credit. Income tax extension deadline   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, trust, or farmers' cooperative association. Income tax extension deadline Individuals. Income tax extension deadline   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. Income tax extension deadline If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. Income tax extension deadline Partnership. Income tax extension deadline   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. Income tax extension deadline , showing each partner's share of the number of gallons of each fuel sold or used for a nontaxable use, the type of use, and the applicable credit per gallon. Income tax extension deadline Each partner claims the credit on his or her income tax return for the partner's share of the fuel used by the partnership. Income tax extension deadline An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. Income tax extension deadline S. Income tax extension deadline Return of Income for Electing Large Partnerships. Income tax extension deadline Other entities. Income tax extension deadline   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. Income tax extension deadline When to claim a credit. Income tax extension deadline   You can claim a fuel tax credit on your income tax return for the year you used the fuel. Income tax extension deadline You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. Income tax extension deadline A claim for credit or refund of an overpayment must generally be filed within the later of: Three years from the date the original return was filed, or Two years from the date the tax was paid. Income tax extension deadline Claiming a Refund Generally, you may claim a refund of excise taxes on Form 8849. Income tax extension deadline Complete and attach to Form 8849 the appropriate Form 8849 schedule(s). Income tax extension deadline The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. Income tax extension deadline If you file Form 720, you can use its Schedule C for your refund claims for the quarter. Income tax extension deadline See the Instructions for Form 720. Income tax extension deadline Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Form 720 or Form 4136. Income tax extension deadline You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. Income tax extension deadline This amount is the excise tax on all fuels used for a nontaxable use during that quarter or any prior quarter (for which no other claim has been filed) during the tax year. Income tax extension deadline If you cannot claim at least $750 at the end of a quarter, you carry the amount over to the next quarter of your tax year to determine if you can claim at least $750 for that quarter. Income tax extension deadline If you cannot claim at least $750 at the end of the fourth quarter of your tax year, you must claim a credit on your income tax return using Form 4136. Income tax extension deadline Only one claim can be filed for a quarter. Income tax extension deadline You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. Income tax extension deadline You must claim a credit on your income tax return for the tax. Income tax extension deadline How to file a quarterly claim. Income tax extension deadline   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. Income tax extension deadline Send it to the address shown in the instructions. Income tax extension deadline If you file Form 720, you can use its Schedule C for your refund claims. Income tax extension deadline See the Instructions for Form 720. Income tax extension deadline When to file a quarterly claim. Income tax extension deadline   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. Income tax extension deadline If you do not file a timely refund claim for the fourth quarter of your tax year, you will have to claim a credit for that amount on your income tax return, as discussed earlier. Income tax extension deadline    In most situations, the amount claimed as a credit or refund will be less than the amount deducted as fuel tax expense because the Leaking Underground Storage Tank (LUST) tax of $0. Income tax extension deadline 001 per gallon is generally not subject to credit or refund. Income tax extension deadline Including the Credit or Refund in Income Include any credit or refund of excise taxes on fuels in your gross income if you claimed the total cost of the fuel (including the excise taxes) as an expense deduction that reduced your income tax liability. Income tax extension deadline Which year you include a credit or refund in gross income depends on whether you use the cash or an accrual method of accounting. Income tax extension deadline Cash method. Income tax extension deadline   If you use the cash method and file a claim for refund, include the refund amount in gross income for the tax year in which you receive the refund. Income tax extension deadline If you claim a credit on your income tax return, include the credit amount in gross income for the tax year in which you file Form 4136. Income tax extension deadline If you file an amended return and claim a credit, include the credit amount in gross income for the tax year in which you receive the credit. Income tax extension deadline Example. Income tax extension deadline Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. Income tax extension deadline On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. Income tax extension deadline Then, on Form 4136, she claimed the $110 as a credit. Income tax extension deadline Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. Income tax extension deadline Accrual method. Income tax extension deadline   If you use an accrual method, include the amount of credit or refund in gross income for the tax year in which you used the fuels. Income tax extension deadline It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. Income tax extension deadline Example. Income tax extension deadline Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. Income tax extension deadline On Schedule F, she deducts the total cost of gasoline (including $155 of excise taxes) she used on the farm for farming purposes during 2012. Income tax extension deadline On Form 4136, Patty claims the $155 as a credit. Income tax extension deadline She reports the $155 as other income on line 8b of her 2012 Schedule F. Income tax extension deadline Prev  Up  Next   Home   More Online Publications