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Instructions For 1040ez

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Instructions For 1040ez

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

Instructions for 1040ez Publication 225 - Introductory Material Table of Contents IntroductionOrdering forms and publications. Instructions for 1040ez Tax questions. Instructions for 1040ez Future Developments What's New for 2013 What's New for 2014 Reminders Introduction You are in the business of farming if you cultivate, operate, or manage a farm for profit, either as owner or tenant. Instructions for 1040ez A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. Instructions for 1040ez It also includes plantations, ranches, ranges, and orchards. Instructions for 1040ez This publication explains how the federal tax laws apply to farming. Instructions for 1040ez Use this publication as a guide to figure your taxes and complete your farm tax return. Instructions for 1040ez If you need more information on a subject, get the specific IRS tax publication covering that subject. Instructions for 1040ez We refer to many of these free publications throughout this publication. Instructions for 1040ez See chapter 16 for information on ordering these publications. Instructions for 1040ez The explanations and examples in this publication reflect the Internal Revenue Service's interpretation of tax laws enacted by Congress, Treasury regulations, and court decisions. Instructions for 1040ez However, the information given does not cover every situation and is not intended to replace the law or change its meaning. Instructions for 1040ez This publication covers subjects on which a court may have made a decision more favorable to taxpayers than the interpretation of the Service. Instructions for 1040ez Until these differing interpretations are resolved by higher court decisions, or in some other way, this publication will continue to present the interpretation of the Service. Instructions for 1040ez The IRS Mission. Instructions for 1040ez   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. Instructions for 1040ez Comments and suggestions. Instructions for 1040ez   We welcome your comments about this publication and your suggestions for future editions. Instructions for 1040ez   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Instructions for 1040ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Instructions for 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Instructions for 1040ez   You can email us at taxforms@irs. Instructions for 1040ez gov. Instructions for 1040ez Please put “Publications Comment” on the subject line. Instructions for 1040ez You can also send us comments from www. Instructions for 1040ez irs. Instructions for 1040ez gov/formspubs/, select “Comment on Tax Forms and Publications” under “More Information. Instructions for 1040ez ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Instructions for 1040ez Ordering forms and publications. Instructions for 1040ez   Visit www. Instructions for 1040ez irs. Instructions for 1040ez gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Instructions for 1040ez Internal Revenue Service 1201 N. Instructions for 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Instructions for 1040ez   If you have a tax question, check the information available on IRS. Instructions for 1040ez gov or call 1-800-829-1040. Instructions for 1040ez We cannot answer tax questions sent to either of the above addresses. Instructions for 1040ez Comments on IRS enforcement actions. Instructions for 1040ez   The Small Business and Agricultural Regulatory Enforcement Ombudsman and 10 Regional Fairness Boards were established to receive comments from small business about federal agency enforcement actions. Instructions for 1040ez The Ombudsman will annually evaluate the enforcement activities of each agency and rate its responsiveness to small business. Instructions for 1040ez If you wish to comment on the enforcement actions of the IRS, you can: Call 1-888-734-3247, Fax your comments to 202-481-5719, Write to Office of the National Ombudsman U. Instructions for 1040ez S. Instructions for 1040ez Small Business Administration 409 3rd Street, S. Instructions for 1040ez W. Instructions for 1040ez  Washington, DC 20416 Send an email to ombudsman@sba. Instructions for 1040ez gov, or Download the appraisal form at  www. Instructions for 1040ez sba. Instructions for 1040ez gov/ombudsman. Instructions for 1040ez Treasury Inspector General for Tax Administration. Instructions for 1040ez   If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can call 1-800-366-4484 (1-800-877-8339 for TTY/TDD users). Instructions for 1040ez You can remain anonymous. Instructions for 1040ez Farm tax classes. Instructions for 1040ez   Many state Cooperative Extension Services conduct farm tax workshops in conjunction with the IRS. Instructions for 1040ez Contact your county extension office for more information. Instructions for 1040ez Rural tax education website. Instructions for 1040ez   The Rural Tax Education website is a source for information concerning agriculturally related income and deductions and self-employment tax. Instructions for 1040ez The website is available for farmers and ranchers, other agricultural producers, Extension educators, and any one interested in learning about the tax side of the agricultural community. Instructions for 1040ez Members of the National Farm Income Tax Extension Committee are contributors for the website and the website is hosted by Utah State University Cooperative Extension. Instructions for 1040ez You can visit the website at www. Instructions for 1040ez ruraltax. Instructions for 1040ez org. Instructions for 1040ez Future Developments The IRS has created a page on IRS. Instructions for 1040ez gov for information about Publication 225, at  www. Instructions for 1040ez irs. Instructions for 1040ez gov/pub225. Instructions for 1040ez Information about recent developments affecting Publication 225 will be posted on that page. Instructions for 1040ez What's New for 2013 The following items highlight a number of administrative and tax law changes for 2013. Instructions for 1040ez They are discussed in more detail throughout the publication. Instructions for 1040ez Standard mileage rate. Instructions for 1040ez  For 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56. Instructions for 1040ez 5 cents. Instructions for 1040ez See chapter 4. Instructions for 1040ez Simplified method for business use of home deduction. Instructions for 1040ez  The IRS now provides a simplified method to determine your expenses for business use of your home. Instructions for 1040ez For more information, see Schedule C (Form 1040), Part II, and its instructions. Instructions for 1040ez See chapter 4. Instructions for 1040ez Increased section 179 expense deduction dollar limits. Instructions for 1040ez  The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000. Instructions for 1040ez This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2 million. Instructions for 1040ez See chapter 7. Instructions for 1040ez Extension of special depreciation allowance for certain qualified property acquired after December 31, 2007. Instructions for 1040ez  You may be able to take a 50% special depreciation allowance for certain qualified property acquired after December 31, 2007, and placed in service before January 1, 2014. Instructions for 1040ez See chapter 7. Instructions for 1040ez Expiration of the 3-year recovery period for certain race horses. Instructions for 1040ez . Instructions for 1040ez  The 3-year recovery period for race horses two years old or younger will expire for such horses placed in service after December 31, 2013. Instructions for 1040ez See chapter 7. Instructions for 1040ez Tax rates. Instructions for 1040ez  For tax years beginning in 2013, the social security part of the self-employment tax increases from 10. Instructions for 1040ez 4% to 12. Instructions for 1040ez 4%. Instructions for 1040ez As a result, the self-employment tax is increased from 13. Instructions for 1040ez 3% to 15. Instructions for 1040ez 3%. Instructions for 1040ez See chapter 12. Instructions for 1040ez Maximum net earnings. Instructions for 1040ez  The maximum net self-employment earnings subject to the social security part (12. Instructions for 1040ez 4%) of the self-employment tax increased to $113,700 for 2013. Instructions for 1040ez There is no maximum limit on earnings subject to the Medicare part (2. Instructions for 1040ez 9%). Instructions for 1040ez See chapter 12. Instructions for 1040ez Net investment income tax. Instructions for 1040ez  For tax years beginning in 2013, individuals, estates, and trusts may be subject to the net investment income tax (NIIT). Instructions for 1040ez If you are a trader in financial instruments and commodities and required to file Schedule C (Form 1040), your investment income (for purposes of the NIIT) may be reduced by your interest and other investment expenses to the extent those expenses are not used to reduce your self-employment income. Instructions for 1040ez For information about NIIT and the special rule for traders in financial instruments and commodities, see the Instructions for Form 8960. Instructions for 1040ez Social Security and Medicare Tax for 2013. Instructions for 1040ez  The employee tax rate for social security is 6. Instructions for 1040ez 2%. Instructions for 1040ez The employer tax rate for social security remains unchanged at 6. Instructions for 1040ez 2%. Instructions for 1040ez The social security wage base limit is $113,700. Instructions for 1040ez The Medicare tax rate is 1. Instructions for 1040ez 45% each for the employee and employer, unchanged from 2012. Instructions for 1040ez There is no wage base limit for Medicare tax. Instructions for 1040ez See chapter 13. Instructions for 1040ez Additional Medicare Tax. Instructions for 1040ez  For tax years beginning in 2013, a 0. Instructions for 1040ez 9% Additional Medicare Tax applies to your Medicare wages, Railroad Tax Act (RRTA) compensation, and self-employment income above a threshold amount. Instructions for 1040ez Use Form 8959, Additional Medicare Tax, to figure this tax. Instructions for 1040ez For more information, see the Instructions for Form 8959 and the Instructions for Schedule SE (Form 1040). Instructions for 1040ez In addition to withholding Medicare tax at 1. Instructions for 1040ez 45%, you must withhold a 0. Instructions for 1040ez 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Instructions for 1040ez You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Instructions for 1040ez Additional Medicare Tax is only imposed on the employee. Instructions for 1040ez There is no employer share of Additional Medicare Tax. Instructions for 1040ez All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Instructions for 1040ez For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Instructions for 1040ez For more information on Additional Medicare Tax, visit IRS. Instructions for 1040ez gov and enter “Additional Medicare Tax” in the search box. Instructions for 1040ez See chapter 13. Instructions for 1040ez Leave-Based donation programs to aid victims of Hurricane Sandy. Instructions for 1040ez  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. Instructions for 1040ez The donated leave will not be included in the income or wages of the employee. Instructions for 1040ez The employer may deduct the cash payments as business expenses or charitable contributions. Instructions for 1040ez See chapter 13. Instructions for 1040ez Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. Instructions for 1040ez  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. Instructions for 1040ez Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Instructions for 1040ez For more information, visit IRS. Instructions for 1040ez gov and enter “work opportunity credit” in the search box. Instructions for 1040ez See chapter 13. Instructions for 1040ez Estimated tax. Instructions for 1040ez  For tax years beginning in 2013, the Net Investment Income Tax (NIIT) may need to be included when calculating your estimated tax. Instructions for 1040ez Also, when figuring your estimated tax, you may need to include the 0. Instructions for 1040ez 9% Additional Medicare Tax applicable to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income above the threshold amount based on your filing status. Instructions for 1040ez For more information, see Publication 505. Instructions for 1040ez What's New for 2014 Maximum net earnings. Instructions for 1040ez  The maximum net self-employment earnings subject to the social security part of the self-employment tax for 2014 will be discussed in the 2013 Publication 334. Instructions for 1040ez See chapter 12. Instructions for 1040ez Social security and Medicare tax for 2014. Instructions for 1040ez  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). Instructions for 1040ez The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). Instructions for 1040ez There is no limit on the amount of wages subject to Medicare tax. Instructions for 1040ez See chapter 13. Instructions for 1040ez Reminders The following reminders and other items may help you file your tax return. Instructions for 1040ez   IRS e-file (Electronic Filing) You can file your tax returns electronically using an IRS e-file option. Instructions for 1040ez The benefits of IRS e-file include faster refunds, increased accuracy, and acknowledgment of IRS receipt of your return. Instructions for 1040ez You can use one of the following IRS e-file options. Instructions for 1040ez Use an authorized IRS e-file provider. Instructions for 1040ez Use a personal computer. Instructions for 1040ez Visit a Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site. Instructions for 1040ez For details on these fast filing methods, see your income tax package. Instructions for 1040ez Principal agricultural activity codes. Instructions for 1040ez  You must enter on line B of Schedule F (Form 1040) a code that identifies your principal agricultural activity. Instructions for 1040ez It is important to use the correct code because this information will identify market segments of the public for IRS Taxpayer Education programs. Instructions for 1040ez The U. Instructions for 1040ez S. Instructions for 1040ez Census Bureau also uses this information for its economic census. Instructions for 1040ez See the list of Principal Agricultural Activity Codes on page 2 of Schedule F (Form 1040). Instructions for 1040ez Publication on employer identification numbers (EIN). Instructions for 1040ez  Publication 1635, Understanding Your Employer Identification Number, provides general information on employer identification numbers. Instructions for 1040ez Topics include how to apply for an EIN and how to complete Form SS-4. Instructions for 1040ez Change of address. Instructions for 1040ez  If you change your home address, you should use Form 8822, Change of Addres, to notify the IRS. Instructions for 1040ez If you change your business address, you should use Form 8822-B, Change of Address or Responsible Party — Business, to notify the IRS. Instructions for 1040ez Be sure to include your suite, room, or other unit number. Instructions for 1040ez Reportable transactions. Instructions for 1040ez  You must file Form 8886, Reportable Transaction Disclosure Statement, to report certain transactions. Instructions for 1040ez You may have to pay a penalty if you are required to file Form 8886 but do not do so. Instructions for 1040ez Reportable transactions include (1) transactions the same as or substantially similar to tax avoidance transactions identified by the IRS, (2) transactions offered to you under conditions of confidentiality and for which you paid an advisor a minimum fee, (3) transactions for which you have or a related party has a right to a full or partial refund of fees if all or part of the intended tax consequences from the transaction are not sustained, (4) transactions that result in losses of at least $2 million in any single year or $4 million in any combination of years, and (5) transactions with asset holding periods of 45 days or less and that result in a tax credit of more than $250,000. Instructions for 1040ez For more information, see the Instructions for Form 8886. Instructions for 1040ez Form W-4 for 2014. Instructions for 1040ez  You should make new Forms W-4 available to your employees and encourage them to check their income tax withholding for 2014. Instructions for 1040ez Those employees who owed a large amount of tax or received a large refund for 2013 may need to submit a new Form W-4. Instructions for 1040ez See Publication 919, How Do I Adjust My Tax Withholding. Instructions for 1040ez Form 1099-MISC. Instructions for 1040ez  Generally, file Form 1099-MISC if you pay at least $600 in rents, services, and other miscellaneous payments in your farming business to an individual (for example, an accountant, an attorney, or a veterinarian) who is not your employee. Instructions for 1040ez Limited Liability Company (LLC). Instructions for 1040ez  For purposes of this publication, a limited liability company (LLC) is a business entity organized in the United States under state law. Instructions for 1040ez Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. Instructions for 1040ez An LLC may be classified for federal income tax purposes as a partnership, corporation, or an entity disregarded as separate from its owner by applying the rules in Regulations section 301. Instructions for 1040ez 7701-3. Instructions for 1040ez See Publication 3402 for more details. Instructions for 1040ez Photographs of missing children. Instructions for 1040ez  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Instructions for 1040ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Instructions for 1040ez You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Instructions for 1040ez Prev  Up  Next   Home   More Online Publications