File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Need To Amend Tax Return

I Need To File My 2009 Tax ReturnFree Federal Tax FormsPrintable 1040ez Tax FormHow To File An Amended State Tax ReturnTax Act 2012 Returning User1040ez 2014 FormHow To File State Taxes Only For FreeFederal Tax Forms 2011Federal 1040ez2013 1040ez Form Instructions1040 State Tax FormAmend My Taxes OnlineFree Efile State Tax1040ez File Online FreeTax Amendments 2013 14Free Federal Tax ReturnHow To File Just State TaxesFree Irs Tax FilingHow To Amend Your Tax ReturnFree 1040ez FormHow To Amend Your Taxes OnlineFile State Income TaxesAmended Federal Income Tax ReturnState Tax Forms 20131040 Tax Forms1040ez Form Line 5Irs Filing DeadlineFree 1040x OnlineHelp Filling Out 1040x2012 Federal Income Tax Forms 10401040ez Tax Form Download2012 Tax Return SoftwareWhat Is A 1040x2012 Tax Forms 1040ez1040nr FormTax Filing Sites Federal California State Tax ReturnsFree E-file State Taxes Only2012 E File2009 Taxes2011 1040 Ez

Need To Amend Tax Return

Need to amend tax return Publication 502 - Main Content Table of Contents What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. Need to amend tax return How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Spouse Dependent Decedent What Medical Expenses Are Includible?Abortion Acupuncture Alcoholism Ambulance Annual Physical Examination Artificial Limb Artificial Teeth Bandages Birth Control Pills Body Scan Braille Books and Magazines Breast Pumps and Supplies Breast Reconstruction Surgery Capital Expenses Car Chiropractor Christian Science Practitioner Contact Lenses Crutches Dental Treatment Diagnostic Devices Disabled Dependent Care Expenses Drug Addiction Drugs Eye Exam Eyeglasses Eye Surgery Fertility Enhancement Founder's Fee Guide Dog or Other Service Animal Health Institute Health Maintenance Organization (HMO) Hearing Aids Home Care Home Improvements Hospital Services Insurance Premiums Intellectually and Developmentally Disabled, Special Home for Laboratory Fees Lactation Expenses Lead-Based Paint Removal Learning Disability Legal Fees Lifetime Care—Advance Payments Lodging Long-Term Care Meals Medical Conferences Medical Information Plan Medicines Nursing Home Nursing Services Operations Optometrist Organ Donors Osteopath Oxygen Physical Examination Pregnancy Test Kit Prosthesis Psychiatric Care Psychoanalysis Psychologist Special Education Sterilization Stop-Smoking Programs Surgery Telephone Television Therapy Transplants Transportation Trips Tuition Vasectomy Vision Correction Surgery Weight-Loss Program Wheelchair Wig X-ray What Expenses Are Not Includible?Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Controlled Substances Cosmetic Surgery Dancing Lessons Diaper Service Electrolysis or Hair Removal Flexible Spending Account Funeral Expenses Future Medical Care Hair Transplant Health Club Dues Health Coverage Tax Credit Health Savings Accounts Household Help Illegal Operations and Treatments Insurance Premiums Maternity Clothes Medical Savings Account (MSA) Medicines and Drugs From Other Countries Nonprescription Drugs and Medicines Nutritional Supplements Personal Use Items Swimming Lessons Teeth Whitening Veterinary Fees Weight-Loss Program How Do You Treat Reimbursements?Insurance Reimbursement How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Sale of Medical Equipment or Property Damages for Personal Injuries Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons COBRA Premium Assistance Health Coverage Tax CreditWho Can Take This Credit? Qualifying Family Member Qualified Health Insurance Nonqualified Health Insurance Eligible Coverage Month How To Take the Credit How To Get Tax HelpLow Income Taxpayer Clinics What Are Medical Expenses? Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body. Need to amend tax return These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. Need to amend tax return They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. Need to amend tax return Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. Need to amend tax return They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. Need to amend tax return Medical expenses include the premiums you pay for insurance that covers the expenses of medical care, and the amounts you pay for transportation to get medical care. Need to amend tax return Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. Need to amend tax return What Expenses Can You Include This Year? You can include only the medical and dental expenses you paid this year, regardless of when the services were provided. Need to amend tax return (But see Decedent under Whose Medical Expenses Can You Include, for an exception. Need to amend tax return ) If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Need to amend tax return If you use a “pay-by-phone” or “online” account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. Need to amend tax return If you use a credit card, include medical expenses you charge to your credit card in the year the charge is made, not when you actually pay the amount charged. Need to amend tax return If you did not claim a medical or dental expense that would have been deductible in an earlier year, you can file Form 1040X, Amended U. Need to amend tax return S. Need to amend tax return Individual Income Tax Return, for the year in which you overlooked the expense. Need to amend tax return Do not claim the expense on this year's return. Need to amend tax return Generally, an amended return must be filed within 3 years from the date the original return was filed or within 2 years from the time the tax was paid, whichever is later. Need to amend tax return You cannot include medical expenses that were paid by insurance companies or other sources. Need to amend tax return This is true whether the payments were made directly to you, to the patient, or to the provider of the medical services. Need to amend tax return Separate returns. Need to amend tax return   If you and your spouse live in a noncommunity property state and file separate returns, each of you can include only the medical expenses each actually paid. Need to amend tax return Any medical expenses paid out of a joint checking account in which you and your spouse have the same interest are considered to have been paid equally by each of you, unless you can show otherwise. Need to amend tax return Community property states. Need to amend tax return   If you and your spouse live in a community property state and file separate returns or are registered domestic partners in Nevada, Washington, or California, any medical expenses paid out of community funds are divided equally. Need to amend tax return Generally, each of you should include half the expenses. Need to amend tax return If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. Need to amend tax return If you live in a community property state and are not filing a joint return, see Publication 555, Community Property. Need to amend tax return How Much of the Expenses Can You Deduct? Generally, you can deduct on Schedule A (Form 1040) only the amount of your medical and dental expenses that is more than 10% of your AGI. Need to amend tax return But if either you or your spouse was born before January 2, 1949, you can deduct the amount of your medical and dental expenses that is more than 7. Need to amend tax return 5% of your AGI. Need to amend tax return Example. Need to amend tax return You are unmarried and were born after January 2, 1949, and your AGI is $40,000, 10% of which is $4,000. Need to amend tax return You paid medical expenses of $2,500. Need to amend tax return You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. Need to amend tax return Whose Medical Expenses Can You Include? You can generally include medical expenses you pay for yourself, as well as those you pay for someone who was your spouse or your dependent either when the services were provided or when you paid for them. Need to amend tax return There are different rules for decedents and for individuals who are the subject of multiple support agreements. Need to amend tax return See Support claimed under a multiple support agreement , later under Qualifying Relative. Need to amend tax return Spouse You can include medical expenses you paid for your spouse. Need to amend tax return To include these expenses, you must have been married either at the time your spouse received the medical services or at the time you paid the medical expenses. Need to amend tax return Example 1. Need to amend tax return Mary received medical treatment before she married Bill. Need to amend tax return Bill paid for the treatment after they married. Need to amend tax return Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. Need to amend tax return If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. Need to amend tax return Mary would include the amounts she paid during the year in her separate return. Need to amend tax return If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. Need to amend tax return Example 2. Need to amend tax return This year, John paid medical expenses for his wife Louise, who died last year. Need to amend tax return John married Belle this year and they file a joint return. Need to amend tax return Because John was married to Louise when she received the medical services, he can include those expenses in figuring his medical expense deduction for this year. Need to amend tax return Dependent You can include medical expenses you paid for your dependent. Need to amend tax return For you to include these expenses, the person must have been your dependent either at the time the medical services were provided or at the time you paid the expenses. Need to amend tax return A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. Need to amend tax return The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. Need to amend tax return S. Need to amend tax return citizen or national or a resident of the United States, Canada, or Mexico. Need to amend tax return If your qualifying child was adopted, see Exception for adopted child , later. Need to amend tax return You can include medical expenses you paid for an individual that would have been your dependent except that: He or she received gross income of $3,900 or more in 2013, He or she filed a joint return for 2013, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Need to amend tax return Exception for adopted child. Need to amend tax return   If you are a U. Need to amend tax return S. Need to amend tax return citizen or national and your adopted child lived with you as a member of your household for 2013, that child does not have to be a U. Need to amend tax return S. Need to amend tax return citizen or national, or a resident of the United States, Canada, or Mexico. Need to amend tax return Qualifying Child A qualifying child is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a full-time student, and younger than you (or your spouse, if filing jointly), or Any age and permanently and totally disabled, Lived with you for more than half of 2013, Did not provide over half of his or her own support for 2013, and Did not file a joint return, other than to claim a refund. Need to amend tax return Adopted child. Need to amend tax return   A legally adopted child is treated as your own child. Need to amend tax return This child includes a child lawfully placed with you for legal adoption. Need to amend tax return   You can include medical expenses that you paid for a child before adoption if the child qualified as your dependent when the medical services were provided or when the expenses were paid. Need to amend tax return   If you pay back an adoption agency or other persons for medical expenses they paid under an agreement with you, you are treated as having paid those expenses provided you clearly substantiate that the payment is directly attributable to the medical care of the child. Need to amend tax return   But if you pay the agency or other person for medical care that was provided and paid for before adoption negotiations began, you cannot include them as medical expenses. Need to amend tax return    You may be able to take a credit for other expenses related to an adoption. Need to amend tax return See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. Need to amend tax return Child of divorced or separated parents. Need to amend tax return   For purposes of the medical and dental expenses deduction, a child of divorced or separated parents can be treated as a dependent of both parents. Need to amend tax return Each parent can include the medical expenses he or she pays for the child, even if the other parent claims the child's dependency exemption, if: The child is in the custody of one or both parents for more than half the year, The child receives over half of his or her support during the year from his or her parents, and The child's parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Live apart at all times during the last 6 months of the year. Need to amend tax return This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). Need to amend tax return Qualifying Relative A qualifying relative is a person: Who is your: Son, daughter, stepchild, or foster child, or a descendant of any of them (for example, your grandchild), Brother, sister, half brother, half sister, or a son or daughter of any of them, Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle), Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law, or Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship did not violate local law, Who was not a qualifying child (see Qualifying Child, earlier) of any taxpayer for 2013, and For whom you provided over half of the support in 2013. Need to amend tax return But see Child of divorced or separated parents , earlier, Support claimed under a multiple support agreement, next, and Kidnapped child under Qualifying Relative in Publication 501. Need to amend tax return Support claimed under a multiple support agreement. Need to amend tax return   If you are considered to have provided more than half of a qualifying relative's support under a multiple support agreement, you can include medical expenses you pay for that person. Need to amend tax return A multiple support agreement is used when two or more people provide more than half of a person's support, but no one alone provides more than half. Need to amend tax return   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. Need to amend tax return However, you can include the entire unreimbursed amount you paid for medical expenses. Need to amend tax return Example. Need to amend tax return You and your three brothers each provide one-fourth of your mother's total support. Need to amend tax return Under a multiple support agreement, you treat your mother as your dependent. Need to amend tax return You paid all of her medical expenses. Need to amend tax return Your brothers repaid you for three-fourths of these expenses. Need to amend tax return In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. Need to amend tax return Your brothers cannot include any part of the expenses. Need to amend tax return However, if you and your brothers share the nonmedical support items and you separately pay all of your mother's medical expenses, you can include the unreimbursed amount you paid for her medical expenses in your medical expenses. Need to amend tax return Decedent Medical expenses paid before death by the decedent are included in figuring any deduction for medical and dental expenses on the decedent's final income tax return. Need to amend tax return This includes expenses for the decedent's spouse and dependents as well as for the decedent. Need to amend tax return The survivor or personal representative of a decedent can choose to treat certain expenses paid by the decedent's estate for the decedent's medical care as paid by the decedent at the time the medical services were provided. Need to amend tax return The expenses must be paid within the 1-year period beginning with the day after the date of death. Need to amend tax return If you are the survivor or personal representative making this choice, you must attach a statement to the decedent's Form 1040 (or the decedent's amended return, Form 1040X) saying that the expenses have not been and will not be claimed on the estate tax return. Need to amend tax return Qualified medical expenses paid before death by the decedent are not deductible if paid with a tax-free distribution from any Archer MSA, Medicare Advantage MSA, or health savings account. Need to amend tax return What if the decedent's return had been filed and the medical expenses were not included?   Form 1040X can be filed for the year or years the expenses are treated as paid, unless the period for filing an amended return for that year has passed. Need to amend tax return Generally, an amended return must be filed within 3 years of the date the original return was filed, or within 2 years from the time the tax was paid, whichever date is later. Need to amend tax return Example. Need to amend tax return John properly filed his 2012 income tax return. Need to amend tax return He died in 2013 with unpaid medical expenses of $1,500 from 2012 and $1,800 in 2013. Need to amend tax return If the expenses are paid within the 1-year period, his survivor or personal representative can file an amended return for 2012 claiming a deduction based on the $1,500 medical expenses. Need to amend tax return The $1,800 of medical expenses from 2013 can be included on the decedent's final return for 2013. Need to amend tax return What if you pay medical expenses of a deceased spouse or dependent?   If you paid medical expenses for your deceased spouse or dependent, include them as medical expenses on your Form 1040 in the year paid, whether they are paid before or after the decedent's death. Need to amend tax return The expenses can be included if the person was your spouse or dependent either at the time the medical services were provided or at the time you paid the expenses. Need to amend tax return What Medical Expenses Are Includible? Following is a list of items that you can include in figuring your medical expense deduction. Need to amend tax return The items are listed in alphabetical order. Need to amend tax return This list does not include all possible medical expenses. Need to amend tax return To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. Need to amend tax return Abortion You can include in medical expenses the amount you pay for a legal abortion. Need to amend tax return Acupuncture You can include in medical expenses the amount you pay for acupuncture. Need to amend tax return Alcoholism You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for alcohol addiction. Need to amend tax return This includes meals and lodging provided by the center during treatment. Need to amend tax return You can also include in medical expenses amounts you pay for transportation to and from Alcoholics Anonymous meetings in your community if the attendance is pursuant to medical advice that membership in Alcoholics Anonymous is necessary for the treatment of a disease involving the excessive use of alcoholic liquors. Need to amend tax return Ambulance You can include in medical expenses amounts you pay for ambulance service. Need to amend tax return Annual Physical Examination See Physical Examination , later. Need to amend tax return Artificial Limb You can include in medical expenses the amount you pay for an artificial limb. Need to amend tax return Artificial Teeth You can include in medical expenses the amount you pay for artificial teeth. Need to amend tax return Bandages You can include in medical expenses the cost of medical supplies such as bandages. Need to amend tax return Birth Control Pills You can include in medical expenses the amount you pay for birth control pills prescribed by a doctor. Need to amend tax return Body Scan You can include in medical expenses the cost of an electronic body scan. Need to amend tax return Braille Books and Magazines You can include in medical expenses the part of the cost of Braille books and magazines for use by a visually impaired person that is more than the cost of regular printed editions. Need to amend tax return Breast Pumps and Supplies You can include in medical expenses the cost of breast pumps and supplies that assist lactation. Need to amend tax return Breast Reconstruction Surgery You can include in medical expenses the amounts you pay for breast reconstruction surgery, as well as breast prosthesis, following a mastectomy for cancer. Need to amend tax return See Cosmetic Surgery , later. Need to amend tax return Capital Expenses You can include in medical expenses amounts you pay for special equipment installed in a home, or for improvements, if their main purpose is medical care for you, your spouse, or your dependent. Need to amend tax return The cost of permanent improvements that increase the value of your property may be partly included as a medical expense. Need to amend tax return The cost of the improvement is reduced by the increase in the value of your property. Need to amend tax return The difference is a medical expense. Need to amend tax return If the value of your property is not increased by the improvement, the entire cost is included as a medical expense. Need to amend tax return Certain improvements made to accommodate a home to your disabled condition, or that of your spouse or your dependents who live with you, do not usually increase the value of the home and the cost can be included in full as medical expenses. Need to amend tax return These improvements include, but are not limited to, the following items. Need to amend tax return Constructing entrance or exit ramps for your home. Need to amend tax return Widening doorways at entrances or exits to your home. Need to amend tax return Widening or otherwise modifying hallways and interior doorways. Need to amend tax return Installing railings, support bars, or other modifications to bathrooms. Need to amend tax return Lowering or modifying kitchen cabinets and equipment. Need to amend tax return Moving or modifying electrical outlets and fixtures. Need to amend tax return Installing porch lifts and other forms of lifts (but elevators generally add value to the house). Need to amend tax return Modifying fire alarms, smoke detectors, and other warning systems. Need to amend tax return Modifying stairways. Need to amend tax return Adding handrails or grab bars anywhere (whether or not in bathrooms). Need to amend tax return Modifying hardware on doors. Need to amend tax return Modifying areas in front of entrance and exit doorways. Need to amend tax return Grading the ground to provide access to the residence. Need to amend tax return Only reasonable costs to accommodate a home to a disabled condition are considered medical care. Need to amend tax return Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. Need to amend tax return Capital expense worksheet. Need to amend tax return   Use Worksheet A to figure the amount of your capital expense to include in your medical expenses. Need to amend tax return Worksheet A. Need to amend tax return Capital Expense Worksheet Instructions: Use this worksheet to figure the amount, if any, of your medical expenses due to a home improvement. Need to amend tax return 1. Need to amend tax return Enter the amount you paid for the home improvement 1. Need to amend tax return   2. Need to amend tax return Enter the value of your home immediately after the improvement 2. Need to amend tax return       3. Need to amend tax return Enter the value of your home immediately before the improvement 3. Need to amend tax return       4. Need to amend tax return Subtract line 3 from line 2. Need to amend tax return This is the increase in the value of your home due to the improvement 4. Need to amend tax return     • If line 4 is more than or equal to line 1, you have no medical expenses due to the home improvement; stop here. Need to amend tax return       • If line 4 is less than line 1, go to line 5. Need to amend tax return     5. Need to amend tax return Subtract line 4 from line 1. Need to amend tax return These are your medical expenses due to the home improvement 5. Need to amend tax return   Operation and upkeep. Need to amend tax return   Amounts you pay for operation and upkeep of a capital asset qualify as medical expenses, as long as the main reason for them is medical care. Need to amend tax return This rule applies even if none or only part of the original cost of the capital asset qualified as a medical care expense. Need to amend tax return Improvements to property rented by a person with a disability. Need to amend tax return   Amounts paid to buy and install special plumbing fixtures for a person with a disability, mainly for medical reasons, in a rented house are medical expenses. Need to amend tax return Example. Need to amend tax return John has arthritis and a heart condition. Need to amend tax return He cannot climb stairs or get into a bathtub. Need to amend tax return On his doctor's advice, he installs a bathroom with a shower stall on the first floor of his two-story rented house. Need to amend tax return The landlord did not pay any of the cost of buying and installing the special plumbing and did not lower the rent. Need to amend tax return John can include in medical expenses the entire amount he paid. Need to amend tax return Car You can include in medical expenses the cost of special hand controls and other special equipment installed in a car for the use of a person with a disability. Need to amend tax return Special design. Need to amend tax return   You can include in medical expenses the difference between the cost of a regular car and a car specially designed to hold a wheelchair. Need to amend tax return Cost of operation. Need to amend tax return   The includible costs of using a car for medical reasons are explained under Transportation , later. Need to amend tax return Chiropractor You can include in medical expenses fees you pay to a chiropractor for medical care. Need to amend tax return Christian Science Practitioner You can include in medical expenses fees you pay to Christian Science practitioners for medical care. Need to amend tax return Contact Lenses You can include in medical expenses amounts you pay for contact lenses needed for medical reasons. Need to amend tax return You can also include the cost of equipment and materials required for using contact lenses, such as saline solution and enzyme cleaner. Need to amend tax return See Eyeglasses and Eye Surgery , later. Need to amend tax return Crutches You can include in medical expenses the amount you pay to buy or rent crutches. Need to amend tax return Dental Treatment You can include in medical expenses the amounts you pay for the prevention and alleviation of dental disease. Need to amend tax return Preventive treatment includes the services of a dental hygienist or dentist for such procedures as teeth cleaning, the application of sealants, and fluoride treatments to prevent tooth decay. Need to amend tax return Treatment to alleviate dental disease include services of a dentist for procedures such as X-rays, fillings, braces, extractions, dentures, and other dental ailments. Need to amend tax return But see Teeth Whitening under What Expenses Are Not Includible, later. Need to amend tax return Diagnostic Devices You can include in medical expenses the cost of devices used in diagnosing and treating illness and disease. Need to amend tax return Example. Need to amend tax return You have diabetes and use a blood sugar test kit to monitor your blood sugar level. Need to amend tax return You can include the cost of the blood sugar test kit in your medical expenses. Need to amend tax return Disabled Dependent Care Expenses Some disabled dependent care expenses may qualify as either: Medical expenses, or Work-related expenses for purposes of taking a credit for dependent care. Need to amend tax return (See Publication 503, Child and Dependent Care Expenses. Need to amend tax return ) You can choose to apply them either way as long as you do not use the same expenses to claim both a credit and a medical expense deduction. Need to amend tax return Drug Addiction You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for drug addiction. Need to amend tax return This includes meals and lodging at the center during treatment. Need to amend tax return Drugs See Medicines , later. Need to amend tax return Eye Exam You can include in medical expenses the amount you pay for eye examinations. Need to amend tax return Eyeglasses You can include in medical expenses amounts you pay for eyeglasses and contact lenses needed for medical reasons. Need to amend tax return See Contact Lenses , earlier, for more information. Need to amend tax return Eye Surgery You can include in medical expenses the amount you pay for eye surgery to treat defective vision, such as laser eye surgery or radial keratotomy. Need to amend tax return Fertility Enhancement You can include in medical expenses the cost of the following procedures to overcome an inability to have children. Need to amend tax return Procedures such as in vitro fertilization (including temporary storage of eggs or sperm). Need to amend tax return Surgery, including an operation to reverse prior surgery that prevented the person operated on from having children. Need to amend tax return Founder's Fee See Lifetime Care—Advance Payments , later. Need to amend tax return Guide Dog or Other Service Animal You can include in medical expenses the costs of buying, training, and maintaining a guide dog or other service animal to assist a visually impaired or hearing disabled person, or a person with other physical disabilities. Need to amend tax return In general, this includes any costs, such as food, grooming, and veterinary care, incurred in maintaining the health and vitality of the service animal so that it may perform its duties. Need to amend tax return Health Institute You can include in medical expenses fees you pay for treatment at a health institute only if the treatment is prescribed by a physician and the physician issues a statement that the treatment is necessary to alleviate a physical or mental defect or illness of the individual receiving the treatment. Need to amend tax return Health Maintenance Organization (HMO) You can include in medical expenses amounts you pay to entitle you, your spouse, or a dependent to receive medical care from an HMO. Need to amend tax return These amounts are treated as medical insurance premiums. Need to amend tax return See Insurance Premiums , later. Need to amend tax return Hearing Aids You can include in medical expenses the cost of a hearing aid and batteries, repairs, and maintenance needed to operate it. Need to amend tax return Home Care See Nursing Services , later. Need to amend tax return Home Improvements See Capital Expenses , earlier. Need to amend tax return Hospital Services You can include in medical expenses amounts you pay for the cost of inpatient care at a hospital or similar institution if a principal reason for being there is to receive medical care. Need to amend tax return This includes amounts paid for meals and lodging. Need to amend tax return Also see Lodging , later. Need to amend tax return Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Need to amend tax return Medical care policies can provide payment for treatment that includes: Hospitalization, surgical services, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Long-term care (subject to additional limitations). Need to amend tax return See Qualified Long-Term Care Insurance Contracts under Long-Term Care, later. Need to amend tax return If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. Need to amend tax return The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. Need to amend tax return Health coverage tax credit. Need to amend tax return   If, during 2013, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient, you must complete Form 8885 before completing Schedule A. Need to amend tax return When figuring the amount of insurance premiums you can deduct on Schedule A, do not include: Any amounts you included on Form 8885, Any qualified health insurance premiums you paid to “U. Need to amend tax return S. Need to amend tax return Treasury–HCTC,” or Any health coverage tax credit advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Need to amend tax return Employer-Sponsored Health Insurance Plan Do not include in your medical and dental expenses any insurance premiums paid by an employer-sponsored health insurance plan unless the premiums are included on your Form W-2, Wage and Tax Statement. Need to amend tax return Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included on your Form W-2. Need to amend tax return Example. Need to amend tax return You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. Need to amend tax return Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. Need to amend tax return Because you are an employee whose insurance premiums are paid with money that is never included in your gross income, you cannot deduct the premiums paid with that money. Need to amend tax return Long-term care services. Need to amend tax return   Contributions made by your employer to provide coverage for qualified long-term care services under a flexible spending or similar arrangement must be included in your income. Need to amend tax return This amount will be reported as wages on your Form W-2. Need to amend tax return Retired public safety officers. Need to amend tax return   If you are a retired public safety officer, do not include as medical expenses any health or long-term care insurance premiums that you elected to have paid with tax-free distributions from a retirement plan. Need to amend tax return This applies only to distributions that would otherwise be included in income. Need to amend tax return Health reimbursement arrangement (HRA). Need to amend tax return   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. Need to amend tax return This is because an HRA is funded solely by the employer. Need to amend tax return Medicare A If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare A. Need to amend tax return The payroll tax paid for Medicare A is not a medical expense. Need to amend tax return If you are not covered under social security (or were not a government employee who paid Medicare tax), you can voluntarily enroll in Medicare A. Need to amend tax return In this situation you can include the premiums you paid for Medicare A as a medical expense. Need to amend tax return Medicare B Medicare B is a supplemental medical insurance. Need to amend tax return Premiums you pay for Medicare B are a medical expense. Need to amend tax return Check the information you received from the Social Security Administration to find out your premium. Need to amend tax return Medicare D Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. Need to amend tax return You can include as a medical expense premiums you pay for Medicare D. Need to amend tax return Prepaid Insurance Premiums Premiums you pay before you are age 65 for insurance for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). Need to amend tax return Unused Sick Leave Used To Pay Premiums You must include in gross income cash payments you receive at the time of retirement for unused sick leave. Need to amend tax return You also must include in gross income the value of unused sick leave that, at your option, your employer applies to the cost of your continuing participation in your employer's health plan after you retire. Need to amend tax return You can include this cost of continuing participation in the health plan as a medical expense. Need to amend tax return If you participate in a health plan where your employer automatically applies the value of unused sick leave to the cost of your continuing participation in the health plan (and you do not have the option to receive cash), do not include the value of the unused sick leave in gross income. Need to amend tax return You cannot include this cost of continuing participation in that health plan as a medical expense. Need to amend tax return Insurance Premiums You Cannot Include You cannot include premiums you pay for: Life insurance policies, Policies providing payment for loss of earnings, Policies for loss of life, limb, sight, etc. Need to amend tax return , Policies that pay you a guaranteed amount each week for a stated number of weeks if you are hospitalized for sickness or injury, The part of your car insurance that provides medical insurance coverage for all persons injured in or by your car because the part of the premium providing insurance for you, your spouse, and your dependents is not stated separately from the part of the premium providing insurance for medical care for others, or Health or long-term care insurance if you elected to pay these premiums with tax-free distributions from a retirement plan made directly to the insurance provider and these distributions would otherwise have been included in income. Need to amend tax return Taxes imposed by any governmental unit, such as Medicare taxes, are not insurance premiums. Need to amend tax return Coverage for nondependents. Need to amend tax return   Generally, you cannot deduct any additional premium you pay as the result of including on your policy someone who is not your spouse or dependent, even if that person is your child under age 27. Need to amend tax return However, you can deduct the additional premium if that person is: Your child whom you do not claim as a dependent because of the rules for children of divorced or separated parents, Any person you could have claimed as a dependent on your return except that person received $3,900 or more of gross income or filed a joint return, or Any person you could have claimed as a dependent except that you, or your spouse if filing jointly, can be claimed as a dependent on someone else's 2013 return. Need to amend tax return  Also, if you had family coverage when you added this individual to your policy and your premiums did not increase, you can enter on Schedule A (Form 1040) the full amount of your medical and dental insurance premiums. Need to amend tax return Intellectually and Developmentally Disabled, Special Home for You can include in medical expenses the cost of keeping a person who is intellectually and developmentally disabled in a special home, not the home of a relative, on the recommendation of a psychiatrist to help the person adjust from life in a mental hospital to community living. Need to amend tax return Laboratory Fees You can include in medical expenses the amounts you pay for laboratory fees that are part of medical care. Need to amend tax return Lactation Expenses See Breast Pumps and Supplies , earlier. Need to amend tax return Lead-Based Paint Removal You can include in medical expenses the cost of removing lead-based paints from surfaces in your home to prevent a child who has or had lead poisoning from eating the paint. Need to amend tax return These surfaces must be in poor repair (peeling or cracking) or within the child's reach. Need to amend tax return The cost of repainting the scraped area is not a medical expense. Need to amend tax return If, instead of removing the paint, you cover the area with wallboard or paneling, treat these items as capital expenses. Need to amend tax return See Capital Expenses , earlier. Need to amend tax return Do not include the cost of painting the wallboard as a medical expense. Need to amend tax return Learning Disability See Special Education , later. Need to amend tax return Legal Fees You can include in medical expenses legal fees you paid that are necessary to authorize treatment for mental illness. Need to amend tax return However, you cannot include in medical expenses fees for the management of a guardianship estate, fees for conducting the affairs of the person being treated, or other fees that are not necessary for medical care. Need to amend tax return Lifetime Care—Advance Payments You can include in medical expenses a part of a life-care fee or “founder's fee” you pay either monthly or as a lump sum under an agreement with a retirement home. Need to amend tax return The part of the payment you include is the amount properly allocable to medical care. Need to amend tax return The agreement must require that you pay a specific fee as a condition for the home's promise to provide lifetime care that includes medical care. Need to amend tax return You can use a statement from the retirement home to prove the amount properly allocable to medical care. Need to amend tax return The statement must be based either on the home's prior experience or on information from a comparable home. Need to amend tax return Dependents with disabilities. Need to amend tax return   You can include in medical expenses advance payments to a private institution for lifetime care, treatment, and training of your physically or mentally impaired child upon your death or when you become unable to provide care. Need to amend tax return The payments must be a condition for the institution's future acceptance of your child and must not be refundable. Need to amend tax return Payments for future medical care. Need to amend tax return   Generally, you cannot include in medical expenses current payments for medical care (including medical insurance) to be provided substantially beyond the end of the year. Need to amend tax return This rule does not apply in situations where the future care is purchased in connection with obtaining lifetime care of the type described earlier. Need to amend tax return Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if a principal reason for being there is to receive medical care. Need to amend tax return See Nursing Home , later. Need to amend tax return You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. Need to amend tax return You can include the cost of such lodging while away from home if all of the following requirements are met. Need to amend tax return The lodging is primarily for and essential to medical care. Need to amend tax return The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. Need to amend tax return The lodging is not lavish or extravagant under the circumstances. Need to amend tax return There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Need to amend tax return The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. Need to amend tax return You can include lodging for a person traveling with the person receiving the medical care. Need to amend tax return For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. Need to amend tax return Meals are not included. Need to amend tax return Do not include the cost of lodging while away from home for medical treatment if that treatment is not received from a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital or if that lodging is not primarily for or essential to the medical care received. Need to amend tax return Long-Term Care You can include in medical expenses amounts paid for qualified long-term care services and premiums paid for qualified long-term care insurance contracts. Need to amend tax return Qualified Long-Term Care Services Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: Required by a chronically ill individual, and Provided pursuant to a plan of care prescribed by a licensed health care practitioner. Need to amend tax return Chronically ill individual. Need to amend tax return   An individual is chronically ill if, within the previous 12 months, a licensed health care practitioner has certified that the individual meets either of the following descriptions. Need to amend tax return He or she is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity. Need to amend tax return Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. Need to amend tax return He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Need to amend tax return Maintenance and personal care services. Need to amend tax return    Maintenance or personal care services is care which has as its primary purpose the providing of a chronically ill individual with needed assistance with his or her disabilities (including protection from threats to health and safety due to severe cognitive impairment). Need to amend tax return Qualified Long-Term Care Insurance Contracts A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. Need to amend tax return The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract must be used only to reduce future premiums or increase future benefits, and Generally not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer, or the contract makes per diem or other periodic payments without regard to expenses. Need to amend tax return The amount of qualified long-term care premiums you can include is limited. Need to amend tax return You can include the following as medical expenses on Schedule A (Form 1040). Need to amend tax return Qualified long-term care premiums up to the following amounts. Need to amend tax return Age 40 or under – $360. Need to amend tax return Age 41 to 50 – $680. Need to amend tax return Age 51 to 60 – $1,360. Need to amend tax return Age 61 to 70 – $3,640. Need to amend tax return Age 71 or over – $4,550. Need to amend tax return Unreimbursed expenses for qualified long-term care services. Need to amend tax return Note. Need to amend tax return The limit on premiums is for each person. Need to amend tax return Also, if you are an eligible retired public safety officer, you cannot include premiums for long-term care insurance if you elected to pay these premiums with tax-free distributions from a qualified retirement plan made directly to the insurance provider and these distributions would otherwise have been included in your income. Need to amend tax return Meals You can include in medical expenses the cost of meals at a hospital or similar institution if a principal reason for being there is to get medical care. Need to amend tax return You cannot include in medical expenses the cost of meals that are not part of inpatient care. Need to amend tax return Also see Weight-Loss Program and Nutritional Supplements , later. Need to amend tax return Medical Conferences You can include in medical expenses amounts paid for admission and transportation to a medical conference if the medical conference concerns the chronic illness of yourself, your spouse, or your dependent. Need to amend tax return The costs of the medical conference must be primarily for and necessary to the medical care of you, your spouse, or your dependent. Need to amend tax return The majority of the time spent at the conference must be spent attending sessions on medical information. Need to amend tax return The cost of meals and lodging while attending the conference is not deductible as a medical expense. Need to amend tax return Medical Information Plan You can include in medical expenses amounts paid to a plan that keeps medical information in a computer data bank and retrieves and furnishes the information upon request to an attending physician. Need to amend tax return Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. Need to amend tax return A prescribed drug is one that requires a prescription by a doctor for its use by an individual. Need to amend tax return You can also include amounts you pay for insulin. Need to amend tax return Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Need to amend tax return Imported medicines and drugs. Need to amend tax return   If you imported medicines or drugs from other countries, see Medicines and Drugs From Other Countries , under What Expenses Are Not Includible, later. Need to amend tax return Nursing Home You can include in medical expenses the cost of medical care in a nursing home, home for the aged, or similar institution, for yourself, your spouse, or your dependents. Need to amend tax return This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. Need to amend tax return Do not include the cost of meals and lodging if the reason for being in the home is personal. Need to amend tax return You can, however, include in medical expenses the part of the cost that is for medical or nursing care. Need to amend tax return Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. Need to amend tax return The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. Need to amend tax return This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. Need to amend tax return These services can be provided in your home or another care facility. Need to amend tax return Generally, only the amount spent for nursing services is a medical expense. Need to amend tax return If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services. Need to amend tax return For example, because of your medical condition you pay a visiting nurse $300 per week for medical and household services. Need to amend tax return She spends 10% of her time doing household services such as washing dishes and laundry. Need to amend tax return You can include only $270 per week as medical expenses. Need to amend tax return The $30 (10% × $300) allocated to household services cannot be included. Need to amend tax return However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Need to amend tax return See Maintenance and personal care services under Long-Term Care, earlier. Need to amend tax return Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit. Need to amend tax return See Publication 503. Need to amend tax return You can also include in medical expenses part of the amount you pay for that attendant's meals. Need to amend tax return Divide the food expense among the household members to find the cost of the attendant's food. Need to amend tax return Then divide that cost in the same manner as in the preceding paragraph. Need to amend tax return If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. Need to amend tax return This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. Need to amend tax return Employment taxes. Need to amend tax return   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for an attendant who provides medical care. Need to amend tax return If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services as explained earlier. Need to amend tax return For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. Need to amend tax return Operations You can include in medical expenses amounts you pay for legal operations that are not for unnecessary cosmetic surgery. Need to amend tax return See Cosmetic Surgery under What Expenses Are Not Includible, later. Need to amend tax return Optometrist See Eyeglasses , earlier. Need to amend tax return Organ Donors See Transplants , later. Need to amend tax return Osteopath You can include in medical expenses amounts you pay to an osteopath for medical care. Need to amend tax return Oxygen You can include in medical expenses amounts you pay for oxygen and oxygen equipment to relieve breathing problems caused by a medical condition. Need to amend tax return Physical Examination You can include in medical expenses the amount you pay for an annual physical examination and diagnostic tests by a physician. Need to amend tax return You do not have to be ill at the time of the examination. Need to amend tax return Pregnancy Test Kit You can include in medical expenses the amount you pay to purchase a pregnancy test kit to determine if you are pregnant. Need to amend tax return Prosthesis See Artificial Limb and Breast Reconstruction Surgery , earlier. Need to amend tax return Psychiatric Care You can include in medical expenses amounts you pay for psychiatric care. Need to amend tax return This includes the cost of supporting a mentally ill dependent at a specially equipped medical center where the dependent receives medical care. Need to amend tax return See Psychoanalysis, next, and Transportation , later. Need to amend tax return Psychoanalysis You can include in medical expenses payments for psychoanalysis. Need to amend tax return However, you cannot include payments for psychoanalysis that is part of required training to be a psychoanalyst. Need to amend tax return Psychologist You can include in medical expenses amounts you pay to a psychologist for medical care. Need to amend tax return Special Education You can include in medical expenses fees you pay on a doctor's recommendation for a child's tutoring by a teacher who is specially trained and qualified to work with children who have learning disabilities caused by mental or physical impairments, including nervous system disorders. Need to amend tax return You can include in medical expenses the cost (tuition, meals, and lodging) of attending a school that furnishes special education to help a child to overcome learning disabilities. Need to amend tax return A doctor must recommend that the child attend the school. Need to amend tax return Overcoming the learning disabilities must be a principal reason for attending the school, and any ordinary education received must be incidental to the special education provided. Need to amend tax return Special education includes: Teaching Braille to a visually impaired person, Teaching lip reading to a hearing disabled person, or Giving remedial language training to correct a condition caused by a birth defect. Need to amend tax return Sterilization You can include in medical expenses the cost of a legal sterilization (a legally performed operation to make a person unable to have children). Need to amend tax return Also see Vasectomy , later. Need to amend tax return Stop-Smoking Programs You can include in medical expenses amounts you pay for a program to stop smoking. Need to amend tax return However, you cannot include in medical expenses amounts you pay for drugs that do not require a prescription, such as nicotine gum or patches, that are designed to help stop smoking. Need to amend tax return Surgery See Operations , earlier. Need to amend tax return Telephone You can include in medical expenses the cost of special telephone equipment that lets a person who is deaf, hard of hearing or has a speech disability communicate over a regular telephone. Need to amend tax return This includes teletypewriter (TTY) and telecommunications device for the deaf (TDD) equipment. Need to amend tax return You can also include the cost of repairing the equipment. Need to amend tax return Television You can include in medical expenses the cost of equipment that displays the audio part of television programs as subtitles for persons with a hearing disability. Need to amend tax return This may be the cost of an adapter that attaches to a regular set. Need to amend tax return It also may be the part of the cost of a specially equipped television that exceeds the cost of the same model regular television set. Need to amend tax return Therapy You can include in medical expenses amounts you pay for therapy received as medical treatment. Need to amend tax return Transplants You can include in medical expenses amounts paid for medical care you receive because you are a donor or a possible donor of a kidney or other organ. Need to amend tax return This includes transportation. Need to amend tax return You can include any expenses you pay for the medical care of a donor in connection with the donating of an organ. Need to amend tax return This includes transportation. Need to amend tax return Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Need to amend tax return You can include:    Bus, taxi, train, or plane fares or ambulance service, Transportation expenses of a parent who must go with a child who needs medical care, Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone, and Transportation expenses for regular visits to see a mentally ill dependent, if these visits are recommended as a part of treatment. Need to amend tax return Car expenses. Need to amend tax return   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. Need to amend tax return You cannot include depreciation, insurance, general repair, or maintenance expenses. Need to amend tax return   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents a mile. Need to amend tax return    You can also include parking fees and tolls. Need to amend tax return You can add these fees and tolls to your medical expenses whether you use actual expenses or the standard mileage rate. Need to amend tax return Example. Need to amend tax return In 2013, Bill Jones drove 2,800 miles for medical reasons. Need to amend tax return He spent $500 for gas, $30 for oil, and $100 for tolls and parking. Need to amend tax return He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. Need to amend tax return He figures the actual expenses first. Need to amend tax return He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. Need to amend tax return He then figures the standard mileage amount. Need to amend tax return He multiplies 2,800 miles by 24 cents a mile for a total of $672. Need to amend tax return He then adds the $100 tolls and parking for a total of $772. Need to amend tax return Bill includes the $772 of car expenses with his other medical expenses for the year because the $772 is more than the $630 he figured using actual expenses. Need to amend tax return Transportation expenses you cannot include. Need to amend tax return    You cannot include in medical expenses the cost of transportation in the following situations. Need to amend tax return Going to and from work, even if your condition requires an unusual means of transportation. Need to amend tax return Travel for purely personal reasons to another city for an operation or other medical care. Need to amend tax return Travel that is merely for the general improvement of one's health. Need to amend tax return The costs of operating a specially equipped car for other than medical reasons. Need to amend tax return Trips You can include in medical expenses amounts you pay for transportation to another city if the trip is primarily for, and essential to, receiving medical services. Need to amend tax return You may be able to include up to $50 for each night for each person. Need to amend tax return You can include lodging for a person traveling with the person receiving the medical care. Need to amend tax return For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. Need to amend tax return Meals are not included. Need to amend tax return See Lodging , earlier. Need to amend tax return You cannot include in medical expenses a trip or vacation taken merely for a change in environment, improvement of morale, or general improvement of health, even if the trip is made on the advice of a doctor. Need to amend tax return However, see Medical Conferences , earlier. Need to amend tax return Tuition Under special circumstances, you can include charges for tuition in medical expenses. Need to amend tax return See Special Education , earlier. Need to amend tax return You can include charges for a health plan included in a lump-sum tuition fee if the charges are separately stated or can easily be obtained from the school. Need to amend tax return Vasectomy You can include in medical expenses the amount you pay for a vasectomy. Need to amend tax return Vision Correction Surgery See Eye Surgery , earlier. Need to amend tax return Weight-Loss Program You can include in medical expenses amounts you pay to lose weight if it is a treatment for a specific disease diagnosed by a physician (such as obesity, hypertension, or heart disease). Need to amend tax return This includes fees you pay for membership in a weight reduction group as well as fees for attendance at periodic meetings. Need to amend tax return You cannot include membership dues in a gym, health club, or spa as medical expenses, but you can include separate fees charged there for weight loss activities. Need to amend tax return You cannot include the cost of diet food or beverages in medical expenses because the diet food and beverages substitute for what is normally consumed to satisfy nutritional needs. Need to amend tax return You can include the cost of special food in medical expenses only if: The food does not satisfy normal nutritional needs, The food alleviates or treats an illness, and The need for the food is substantiated by a physician. Need to amend tax return The amount you can include in medical expenses is limited to the amount by which the cost of the special food exceeds the cost of a normal diet. Need to amend tax return See also Weight-Loss Program under What Expenses Are Not Includible, later. Need to amend tax return Wheelchair You can include in medical expenses amounts you pay for a wheelchair used mainly for the relief of sickness or disability, and not just to provide transportation to and from work. Need to amend tax return The cost of operating and maintaining the wheelchair is also a medical expense. Need to amend tax return Wig You can include in medical expenses the cost of a wig purchased upon the advice of a physician for the mental health of a patient who has lost all of his or her hair from disease. Need to amend tax return X-ray You can include in medical expenses amounts you pay for X-rays for medical reasons. Need to amend tax return What Expenses Are Not Includible? Following is a list of some items that you cannot include in figuring your medical expense deduction. Need to amend tax return The items are listed in alphabetical order. Need to amend tax return Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby You cannot include in medical expenses amounts you pay for the care of children, even if the expenses enable you, your spouse, or your dependent to get medical or dental treatment. Need to amend tax return Also, any expense allowed as a childcare credit cannot be treated as an expense paid for medical care. Need to amend tax return Controlled Substances You cannot include in medical expenses amounts you pay for controlled substances (such as marijuana, laetrile, etc. Need to amend tax return ), even if such substances are legalized by state law. Need to amend tax return Such substances are not legal under federal law and cannot be included in medical expenses. Need to amend tax return Cosmetic Surgery Generally, you cannot include in medical expenses the amount you pay for unnecessary cosmetic surgery. Need to amend tax return This includes any procedure that is directed at improving the patient's appearance and does not meaningfully promote the proper function of the body or prevent or treat illness or disease. Need to amend tax return You generally cannot include in medical expenses the amount you pay for procedures such as face lifts, hair transplants, hair removal (electrolysis), and liposuction. Need to amend tax return You can include in medical expenses the amount you pay for cosmetic surgery if it is necessary to improve a deformity arising from, or directly related to, a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease. Need to amend tax return Example. Need to amend tax return An individual undergoes surgery that removes a breast as part of treatment for cancer. Need to amend tax return She pays a surgeon to reconstruct the breast. Need to amend tax return The surgery to reconstruct the breast corrects a deformity directly related to the disease. Need to amend tax return The cost of the surgery is includible in her medical expenses. Need to amend tax return Dancing Lessons You cannot include in medical expenses the cost of dancing lessons, swimming lessons, etc. Need to amend tax return , even if they are recommended by a doctor, if they are only for the improvement of general health. Need to amend tax return Diaper Service You cannot include in medical expenses the amount you pay for diapers or diaper services, unless they are needed to relieve the effects of a particular disease. Need to amend tax return Electrolysis or Hair Removal See Cosmetic Surgery , earlier. Need to amend tax return Flexible Spending Account You cannot include in medical expenses amounts for which you are fully reimbursed by your flexible spending account if you contribute a part of your income on a pre-tax basis to pay for the qualified benefit. Need to amend tax return Funeral Expenses You cannot include in medical expenses amounts you pay for funerals. Need to amend tax return Future Medical Care Generally, you cannot include in medical expenses current payments for medical care (including medical insurance) to be provided substantially beyond the end of the year. Need to amend tax return This rule does not apply in situations where the future care is purchased in connection with obtaining lifetime care or long-term care of the type described at Lifetime Care—Advance Payments or Long-Term Care, earlier under What Medical Expenses Are Includible. Need to amend tax return Hair Transplant See Cosmetic Surgery , earlier. Need to amend tax return Health Club Dues You cannot include in medical expenses health club dues or amounts paid to improve one's general health or to relieve physical or mental discomfort not related to a particular medical condition. Need to amend tax return You cannot include in medical expenses the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. Need to amend tax return Health Coverage Tax Credit You cannot include in medical expenses amounts you pay for health insurance that you use in figuring your health coverage tax credit. Need to amend tax return For more information, see Health Coverage Tax Credit , later. Need to amend tax return Health Savings Accounts You cannot include in medical expenses any payment or distribution for medical expenses out of a health savings account. Need to amend tax return Contributions to health savings accounts are deducted separately. Need to amend tax return See Publication 969. Need to amend tax return Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. Need to amend tax return This is a personal expense that is not deductible. Need to amend tax return However, you may be able to include certain expenses paid to a person providing nursing-type services. Need to amend tax return For more information, see Nursing Services , earlier under What Medical Expenses Are Includible. Need to amend tax return Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Need to amend tax return For more information, see Long-Term Care , earlier under What Medical Expenses Are Includible. Need to amend tax return Illegal Operations and Treatments You cannot include in medical expenses amounts you pay for illegal operations, treatments, or controlled substances whether rendered or prescribed by licensed or unlicensed practitioners. Need to amend tax return Insurance Premiums See Insurance Premiums under What Medical Expenses Are Includible, earlier. Need to amend tax return Maternity Clothes You cannot include in medical expenses amounts you pay for maternity clothes. Need to amend tax return Medical Savings Account (MSA) You cannot include in medical expenses amounts you contribute to an Archer MSA. Need to amend tax return You cannot include expenses you pay for with a tax-free distribution from your Archer MSA. Need to amend tax return You also cannot use other funds equal to the amount of the distribution and include the expenses. Need to amend tax return For more information on Archer MSAs, see Publication 969. Need to amend tax return Medicines and Drugs From Other Countries In general, you cannot include in your medical expenses the cost of a prescribed drug brought in (or ordered shipped) from another country. Need to amend tax return You can only include the cost of a drug that was imported legally. Need to amend tax return For example, you can include the cost of a prescribed drug the Food and Drug Administration announces can be legally imported by individuals. Need to amend tax return You can include the cost of a prescribed drug you purchase and consume in another country if the drug is legal in both the other country and the United States. Need to amend tax return Nonprescription Drugs and Medicines Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Need to amend tax return Example. Need to amend tax return Your doctor recommends that you take aspirin. Need to amend tax return Because aspirin is a drug that does not require a physician's prescription, you cannot include its cost in your medical expenses. Need to amend tax return Nutritional Supplements You cannot include in medical expenses the cost of nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. Need to amend tax return unless they are recommended by a medical practitioner as treatment for a specific medical condition diagnosed by a physician. Need to amend tax return Otherwise, these items are taken to maintain your ordinary good health, and are not for medical care. Need to amend tax return Personal Use Items You cannot include in medical expenses the cost of an item ordinarily used for personal, living, or family purposes unless it is used primarily to prevent or alleviate a physical or mental defect or illness. Need to amend tax return For example, the cost of a toothbrush and toothpaste is a nondeductible personal expense. Need to amend tax return In order to accommodate an individual with a physical defect, you may have to purchase an item ordinarily used as a personal, living, or family item in a special form. Need to amend tax return You can include the excess of the cost of the item in a special form over the cost of the item in normal form as a medical expense. Need to amend tax return (See Braille Books and Magazines under What Medical Expenses Are Includible, earlier. Need to amend tax return ) Swimming Lessons See Dancing Lessons , earlier. Need to amend tax return Teeth Whitening You cannot include in medical expenses amounts paid to whiten teeth. Need to amend tax return See Cosmetic Surgery , earlier. Need to amend tax return Veterinary Fees You generally cannot include veterinary fees in your medical expenses, but see Guide Dog or Other Service Animal under What Medical Expenses Are Includible, earlier. Need to amend tax return Weight-Loss Program You cannot include in medical expenses the cost of a weight-loss program if the purpose of the weight loss is the improvement of appearance, general health, or sense of well-being. Need to amend tax return You cannot include amounts you pay to lose weight unless the weight loss is a treatment for a specific disease diagnosed by a physician (such as obesity, hypertension, or heart disease). Need to amend tax return If the weight-loss treatment is not for a specific disease diagnosed by a physician, you cannot include either the fees you pay for membership in a weight reduction group or fees for attendance at periodic meetings. Need to amend tax return Also, you cannot include membership dues in a gym, health club, or spa. Need to amend tax return You cannot include the cost of diet food or beverages in medical expenses because the diet food and beverages substitute for what is normally consumed to satisfy nutritional needs. Need to amend tax return See Weight-Loss Program under What Medical Expenses Are Includible, earlier. Need to amend tax return How Do You Treat Reimbursements? You can include in medical expenses only those amounts paid during the tax year for which you received no insurance or other reimbursement. Need to amend tax return Insurance Reimbursement You must reduce your total medical expenses for the year by all reimbursements for medical expenses that you receive from insurance or other sources during the year. Need to amend tax return This includes payments from Medicare. Need to amend tax return Even if a policy provides reimbursement only for certain specific medical expenses, you must use amounts you receive from that policy to reduce your total medical expenses, including those it does not reimburse. Need to amend tax return Example. Need to amend tax return You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. Need to amend tax return The insurance you receive for the hospital and doctors' bills is more than their charges. Need to amend tax return In figuring your medical deduction, you must reduce the total amount you spent for medical care by the total amount of insurance you received, even if the policies do not cover some of your medical expenses. Need to amend tax return Health reimbursement arrange
Español

U.S. Geological Survey (USGS)

The U.S. Geological Survey is the nation's largest water, earth, and biological science and civilian mapping agency. It collects, monitors, analyzes, and provides scientific understanding of natural resource conditions, issues, and problems.

Contact the Agency or Department

Website: U.S. Geological Survey (USGS)

Contact In-Person: Water Resources Offices State Offices

Address: 12201 Sunrise Valley Dr
Reston, VA 20192

Phone Number: (703) 648-5953

Toll-free: (888) 275-8747

The Need To Amend Tax Return

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