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

State Tax Mailing Address

2011 Tax Form 1040Free State Tax FormHr Block Free Taxes1040ezIrs Efile 2011H & R Block MilitaryTaxes 1040ezIl 1040xIrs Gov 1040xFree Tax Filing Online State And FederalState Tax Filing FormsFiling 2010 TaxesAmending A State Tax Return1040x OnlineIrs Gov 1040ezTurbo Tax FilingFile 2009 Taxes Online1040x H&r BlockH&r Block FreeEarned Income Tax CreditFree 1040x OnlineWhere Can I File My Federal And State Taxes Online For FreeFile Taxes 2012Filing Taxes LateCheapest State Tax FilingInstructions For 1040ez 2013Tax SlayerState Tax Return Forms2010 1040 Tax FormIrs 1040x Amended ReturnFiling For Taxes As A StudentFile Federal And State Taxes Free Online1042 EzBack Tax Filing2011 1040ez Form IrsTurbotax Amended Return 20131040ez GovHow To File A Free State Tax ReturnAmended Federal Income Tax ReturnHow To File 2012 State Taxes

State Tax Mailing Address

State tax mailing address 1. State tax mailing address   Deducting Business Expenses Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: What Can I Deduct?Cost of Goods Sold Capital Expenses Capital versus Deductible Expenses Personal versus Business Expenses How Much Can I Deduct?Not-for-profit limits. State tax mailing address At-risk limits. State tax mailing address Passive activities. State tax mailing address Net operating loss. State tax mailing address When Can I Deduct an Expense?Economic performance. State tax mailing address Not-for-Profit ActivitiesGross Income Limit on Deductions What's New Optional safe harbor method to determine the business use of a home deduction. State tax mailing address  Beginning in 2013, you can use the optional safe harbor method to determine the deduction for the business use of your home. State tax mailing address See Optional safe harbor method under Business use of your home , later. State tax mailing address Introduction This chapter covers the general rules for deducting business expenses. State tax mailing address Business expenses are the costs of carrying on a trade or business, and they are usually deductible if the business is operated to make a profit. State tax mailing address Topics - This chapter discusses: What you can deduct How much you can deduct When you can deduct Not-for-profit activities Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 529 Miscellaneous Deductions 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 538 Accounting Periods and Methods 542 Corporations 547 Casualties, Disasters, and Thefts 587 Business Use of Your Home 925 Passive Activity and At-Risk Rules 936 Home Mortgage Interest Deduction 946 How To Depreciate Property Form (and Instructions) Sch A (Form 1040) Itemized Deductions 5213 Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit See chapter 12 for information about getting publications and forms. State tax mailing address What Can I Deduct? To be deductible, a business expense must be both ordinary and necessary. State tax mailing address An ordinary expense is one that is common and accepted in your industry. State tax mailing address A necessary expense is one that is helpful and appropriate for your trade or business. State tax mailing address An expense does not have to be indispensable to be considered necessary. State tax mailing address Even though an expense may be ordinary and necessary, you may not be allowed to deduct the expense in the year you paid or incurred it. State tax mailing address In some cases you may not be allowed to deduct the expense at all. State tax mailing address Therefore, it is important to distinguish usual business expenses from expenses that include the following. State tax mailing address The expenses used to figure cost of goods sold, Capital expenses, and Personal expenses. State tax mailing address Cost of Goods Sold If your business manufactures products or purchases them for resale, you generally must value inventory at the beginning and end of each tax year to determine your cost of goods sold. State tax mailing address Some of your business expenses may be included in figuring cost of goods sold. State tax mailing address Cost of goods sold is deducted from your gross receipts to figure your gross profit for the year. State tax mailing address If you include an expense in the cost of goods sold, you cannot deduct it again as a business expense. State tax mailing address The following are types of expenses that go into figuring cost of goods sold. State tax mailing address The cost of products or raw materials, including freight. State tax mailing address Storage. State tax mailing address Direct labor (including contributions to pension or annuity plans) for workers who produce the products. State tax mailing address Factory overhead. State tax mailing address Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for certain production or resale activities. State tax mailing address Indirect costs include rent, interest, taxes, storage, purchasing, processing, repackaging, handling, and administrative costs. State tax mailing address This rule does not apply to personal property you acquire for resale if your average annual gross receipts (or those of your predecessor) for the preceding 3 tax years are not more than $10 million. State tax mailing address For more information, see the following sources. State tax mailing address Cost of goods sold—chapter 6 of Publication 334. State tax mailing address Inventories—Publication 538. State tax mailing address Uniform capitalization rules—Publication 538 and section 263A of the Internal Revenue Code and the related regulations. State tax mailing address Capital Expenses You must capitalize, rather than deduct, some costs. State tax mailing address These costs are a part of your investment in your business and are called “capital expenses. State tax mailing address ” Capital expenses are considered assets in your business. State tax mailing address In general, you capitalize three types of costs. State tax mailing address Business start-up costs (See Tip below). State tax mailing address Business assets. State tax mailing address Improvements. State tax mailing address You can elect to deduct or amortize certain business start-up costs. State tax mailing address See chapters 7 and 8. State tax mailing address Cost recovery. State tax mailing address   Although you generally cannot take a current deduction for a capital expense, you may be able to recover the amount you spend through depreciation, amortization, or depletion. State tax mailing address These recovery methods allow you to deduct part of your cost each year. State tax mailing address In this way, you are able to recover your capital expense. State tax mailing address See Amortization (chapter 8) and Depletion (chapter 9) in this publication. State tax mailing address A taxpayer can elect to deduct a portion of the costs of certain depreciable property as a section 179 deduction. State tax mailing address A greater portion of these costs can be deducted if the property is qualified disaster assistance property. State tax mailing address See Publication 946 for details. State tax mailing address Going Into Business The costs of getting started in business, before you actually begin business operations, are capital expenses. State tax mailing address These costs may include expenses for advertising, travel, or wages for training employees. State tax mailing address If you go into business. State tax mailing address   When you go into business, treat all costs you had to get your business started as capital expenses. State tax mailing address   Usually you recover costs for a particular asset through depreciation. State tax mailing address Generally, you cannot recover other costs until you sell the business or otherwise go out of business. State tax mailing address However, you can choose to amortize certain costs for setting up your business. State tax mailing address See Starting a Business in chapter 8 for more information on business start-up costs. State tax mailing address If your attempt to go into business is unsuccessful. State tax mailing address   If you are an individual and your attempt to go into business is not successful, the expenses you had in trying to establish yourself in business fall into two categories. State tax mailing address The costs you had before making a decision to acquire or begin a specific business. State tax mailing address These costs are personal and nondeductible. State tax mailing address They include any costs incurred during a general search for, or preliminary investigation of, a business or investment possibility. State tax mailing address The costs you had in your attempt to acquire or begin a specific business. State tax mailing address These costs are capital expenses and you can deduct them as a capital loss. State tax mailing address   If you are a corporation and your attempt to go into a new trade or business is not successful, you may be able to deduct all investigatory costs as a loss. State tax mailing address   The costs of any assets acquired during your unsuccessful attempt to go into business are a part of your basis in the assets. State tax mailing address You cannot take a deduction for these costs. State tax mailing address You will recover the costs of these assets when you dispose of them. State tax mailing address Business Assets There are many different kinds of business assets; for example, land, buildings, machinery, furniture, trucks, patents, and franchise rights. State tax mailing address You must fully capitalize the cost of these assets, including freight and installation charges. State tax mailing address Certain property you produce for use in your trade or business must be capitalized under the uniform capitalization rules. State tax mailing address See Regulations section 1. State tax mailing address 263A-2 for information on these rules. State tax mailing address Improvements Improvements are generally major expenditures. State tax mailing address Some examples are: new electric wiring, a new roof, a new floor, new plumbing, bricking up windows to strengthen a wall, and lighting improvements. State tax mailing address The costs of making improvements to a business asset are capital expenses if the improvements add to the value of the asset, appreciably lengthen the time you can use it, or adapt it to a different use. State tax mailing address Beginning in 2014, you must capitalize as improvements costs that are for the betterment of a unit of property, restore the unit of property, or adapt the unit of property to a new or different use. State tax mailing address Temporary regulations allow you to capitalize costs meeting the above criteria for tax years beginning after 2011. State tax mailing address However, you can currently deduct repairs that keep your property in a normal efficient operating condition as a business expense. State tax mailing address Treat as repairs amounts paid to replace parts of a machine that only keep it in a normal operating condition. State tax mailing address Restoration plan. State tax mailing address   Capitalize the cost of reconditioning, improving, or altering your property as part of a general restoration plan to make it suitable for your business. State tax mailing address This applies even if some of the work would by itself be classified as repairs. State tax mailing address Capital versus Deductible Expenses To help you distinguish between capital and deductible expenses, different examples are given below. State tax mailing address Motor vehicles. State tax mailing address   You usually capitalize the cost of a motor vehicle you use in your business. State tax mailing address You can recover its cost through annual deductions for depreciation. State tax mailing address   There are dollar limits on the depreciation you can claim each year on passenger automobiles used in your business. State tax mailing address See Publication 463. State tax mailing address   Generally, repairs you make to your business vehicle are currently deductible. State tax mailing address However, amounts you pay to recondition and overhaul a business vehicle are capital expenses and are recovered through depreciation. State tax mailing address Roads and driveways. State tax mailing address    The cost of building a private road on your business property and the cost of replacing a gravel driveway with a concrete one are capital expenses you may be able to depreciate. State tax mailing address The cost of maintaining a private road on your business property is a deductible expense. State tax mailing address Tools. State tax mailing address   Unless the uniform capitalization rules apply, amounts spent for tools used in your business are deductible expenses if the tools have a life expectancy of less than 1 year or their cost is minor. State tax mailing address Machinery parts. State tax mailing address   Unless the uniform capitalization rules apply, the cost of replacing short-lived parts of a machine to keep it in good working condition, but not add to its life, is a deductible expense. State tax mailing address Heating equipment. State tax mailing address   The cost of changing from one heating system to another is a capital expense. State tax mailing address Personal versus Business Expenses Generally, you cannot deduct personal, living, or family expenses. State tax mailing address However, if you have an expense for something that is used partly for business and partly for personal purposes, divide the total cost between the business and personal parts. State tax mailing address You can deduct the business part. State tax mailing address For example, if you borrow money and use 70% of it for business and the other 30% for a family vacation, you generally can deduct 70% of the interest as a business expense. State tax mailing address The remaining 30% is personal interest and generally is not deductible. State tax mailing address See chapter 4 for information on deducting interest and the allocation rules. State tax mailing address Business use of your home. State tax mailing address   If you use part of your home for business, you may be able to deduct expenses for the business use of your home. State tax mailing address These expenses may include mortgage interest, insurance, utilities, repairs, and depreciation. State tax mailing address   To qualify to claim expenses for the business use of your home, you must meet both of the following tests. State tax mailing address The business part of your home must be used exclusively and regularly for your trade or business. State tax mailing address The business part of your home must be: Your principal place of business, or A place where you meet or deal with patients, clients, or customers in the normal course of your trade or business, or A separate structure (not attached to your home) used in connection with your trade or business. State tax mailing address   You generally do not have to meet the exclusive use test for the part of your home that you regularly use either for the storage of inventory or product samples, or as a daycare facility. State tax mailing address   Your home office qualifies as your principal place of business if you meet the following requirements. State tax mailing address You use the office exclusively and regularly for administrative or management activities of your trade or business. State tax mailing address You have no other fixed location where you conduct substantial administrative or management activities of your trade or business. State tax mailing address   If you have more than one business location, determine your principal place of business based on the following factors. State tax mailing address The relative importance of the activities performed at each location. State tax mailing address If the relative importance factor does not determine your principal place of business, consider the time spent at each location. State tax mailing address Optional safe harbor method. State tax mailing address   Beginning in 2013, individual taxpayers can use the optional safe harbor method to determine the amount of deductible expenses attributable to certain business use of a residence during the tax year. State tax mailing address This method is an alternative to the calculation, allocation, and substantiation of actual expenses. State tax mailing address   The deduction under the optional method is limited to $1,500 per year based on $5 a square foot for up to 300 square feet. State tax mailing address Under this method, you claim your allowable mortgage interest, real estate taxes, and casualty losses on the home as itemized deductions on Schedule A (Form 1040). State tax mailing address You are not required to allocate these deductions between personal and business use, as is required under the regular method. State tax mailing address If you use the optional method, you cannot depreciate the portion of your home used in a trade or business. State tax mailing address   Business expenses unrelated to the home, such as advertising, supplies, and wages paid to employees, are still fully deductible. State tax mailing address All of the requirements discussed earlier under Business use of your home still apply. State tax mailing address   For more information on the deduction for business use of your home, including the optional safe harbor method, see Publication 587. State tax mailing address    If you were entitled to deduct depreciation on the part of your home used for business, you cannot exclude the part of the gain from the sale of your home that equals any depreciation you deducted (or could have deducted) for periods after May 6, 1997. State tax mailing address Business use of your car. State tax mailing address   If you use your car exclusively in your business, you can deduct car expenses. State tax mailing address If you use your car for both business and personal purposes, you must divide your expenses based on actual mileage. State tax mailing address Generally, commuting expenses between your home and your business location, within the area of your tax home, are not deductible. State tax mailing address   You can deduct actual car expenses, which include depreciation (or lease payments), gas and oil, tires, repairs, tune-ups, insurance, and registration fees. State tax mailing address Or, instead of figuring the business part of these actual expenses, you may be able to use the standard mileage rate to figure your deduction. State tax mailing address Beginning in 2013, the standard mileage rate is 56. State tax mailing address 5 cents per mile. State tax mailing address   If you are self-employed, you can also deduct the business part of interest on your car loan, state and local personal property tax on the car, parking fees, and tolls, whether or not you claim the standard mileage rate. State tax mailing address   For more information on car expenses and the rules for using the standard mileage rate, see Publication 463. State tax mailing address How Much Can I Deduct? Generally, you can deduct the full amount of a business expense if it meets the criteria of ordinary and necessary and it is not a capital expense. State tax mailing address Recovery of amount deducted (tax benefit rule). State tax mailing address   If you recover part of an expense in the same tax year in which you would have claimed a deduction, reduce your current year expense by the amount of the recovery. State tax mailing address If you have a recovery in a later year, include the recovered amount in income in that year. State tax mailing address However, if part of the deduction for the expense did not reduce your tax, you do not have to include that part of the recovered amount in income. State tax mailing address   For more information on recoveries and the tax benefit rule, see Publication 525. State tax mailing address Payments in kind. State tax mailing address   If you provide services to pay a business expense, the amount you can deduct is limited to your out-of-pocket costs. State tax mailing address You cannot deduct the cost of your own labor. State tax mailing address   Similarly, if you pay a business expense in goods or other property, you can deduct only what the property costs you. State tax mailing address If these costs are included in the cost of goods sold, do not deduct them again as a business expense. State tax mailing address Limits on losses. State tax mailing address   If your deductions for an investment or business activity are more than the income it brings in, you have a loss. State tax mailing address There may be limits on how much of the loss you can deduct. State tax mailing address Not-for-profit limits. State tax mailing address   If you carry on your business activity without the intention of making a profit, you cannot use a loss from it to offset other income. State tax mailing address See Not-for-Profit Activities , later. State tax mailing address At-risk limits. State tax mailing address   Generally, a deductible loss from a trade or business or other income-producing activity is limited to the investment you have “at risk” in the activity. State tax mailing address You are at risk in any activity for the following. State tax mailing address The money and adjusted basis of property you contribute to the activity. State tax mailing address Amounts you borrow for use in the activity if: You are personally liable for repayment, or You pledge property (other than property used in the activity) as security for the loan. State tax mailing address For more information, see Publication 925. State tax mailing address Passive activities. State tax mailing address   Generally, you are in a passive activity if you have a trade or business activity in which you do not materially participate, or a rental activity. State tax mailing address In general, deductions for losses from passive activities only offset income from passive activities. State tax mailing address You cannot use any excess deductions to offset other income. State tax mailing address In addition, passive activity credits can only offset the tax on net passive income. State tax mailing address Any excess loss or credits are carried over to later years. State tax mailing address Suspended passive losses are fully deductible in the year you completely dispose of the activity. State tax mailing address For more information, see Publication 925. State tax mailing address Net operating loss. State tax mailing address   If your deductions are more than your income for the year, you may have a “net operating loss. State tax mailing address ” You can use a net operating loss to lower your taxes in other years. State tax mailing address See Publication 536 for more information. State tax mailing address   See Publication 542 for information about net operating losses of corporations. State tax mailing address When Can I Deduct an Expense? When you can deduct an expense depends on your accounting method. State tax mailing address An accounting method is a set of rules used to determine when and how income and expenses are reported. State tax mailing address The two basic methods are the cash method and the accrual method. State tax mailing address Whichever method you choose must clearly reflect income. State tax mailing address For more information on accounting methods, see Publication 538. State tax mailing address Cash method. State tax mailing address   Under the cash method of accounting, you generally deduct business expenses in the tax year you pay them. State tax mailing address Accrual method. State tax mailing address   Under an accrual method of accounting, you generally deduct business expenses when both of the following apply. State tax mailing address The all-events test has been met. State tax mailing address The test is met when: All events have occurred that fix the fact of liability, and The liability can be determined with reasonable accuracy. State tax mailing address Economic performance has occurred. State tax mailing address Economic performance. State tax mailing address   You generally cannot deduct or capitalize a business expense until economic performance occurs. State tax mailing address If your expense is for property or services provided to you, or for your use of property, economic performance occurs as the property or services are provided, or the property is used. State tax mailing address If your expense is for property or services you provide to others, economic performance occurs as you provide the property or services. State tax mailing address Example. State tax mailing address Your tax year is the calendar year. State tax mailing address In December 2013, the Field Plumbing Company did some repair work at your place of business and sent you a bill for $600. State tax mailing address You paid it by check in January 2014. State tax mailing address If you use the accrual method of accounting, deduct the $600 on your tax return for 2013 because all events have occurred to “fix” the fact of liability (in this case the work was completed), the liability can be determined, and economic performance occurred in that year. State tax mailing address If you use the cash method of accounting, deduct the expense on your 2014 return. State tax mailing address Prepayment. State tax mailing address   You generally cannot deduct expenses in advance, even if you pay them in advance. State tax mailing address This rule applies to both the cash and accrual methods. State tax mailing address It applies to prepaid interest, prepaid insurance premiums, and any other expense paid far enough in advance to, in effect, create an asset with a useful life extending substantially beyond the end of the current tax year. State tax mailing address Example. State tax mailing address In 2013, you sign a 10-year lease and immediately pay your rent for the first 3 years. State tax mailing address Even though you paid the rent for 2013, 2014, and 2015, you can only deduct the rent for 2013 on your 2013 tax return. State tax mailing address You can deduct the rent for 2014 and 2015 on your tax returns for those years. State tax mailing address Contested liability. State tax mailing address   Under the cash method, you can deduct a contested liability only in the year you pay the liability. State tax mailing address Under the accrual method, you can deduct contested liabilities such as taxes (except foreign or U. State tax mailing address S. State tax mailing address possession income, war profits, and excess profits taxes) either in the tax year you pay the liability (or transfer money or other property to satisfy the obligation) or in the tax year you settle the contest. State tax mailing address However, to take the deduction in the year of payment or transfer, you must meet certain conditions. State tax mailing address See Regulations section 1. State tax mailing address 461-2. State tax mailing address Related person. State tax mailing address   Under an accrual method of accounting, you generally deduct expenses when you incur them, even if you have not yet paid them. State tax mailing address However, if you and the person you owe are related and that person uses the cash method of accounting, you must pay the expense before you can deduct it. State tax mailing address Your deduction is allowed when the amount is includible in income by the related cash method payee. State tax mailing address See Related Persons in Publication 538. State tax mailing address Not-for-Profit Activities If you do not carry on your business or investment activity to make a profit, you cannot use a loss from the activity to offset other income. State tax mailing address Activities you do as a hobby, or mainly for sport or recreation, are often not entered into for profit. State tax mailing address The limit on not-for-profit losses applies to individuals, partnerships, estates, trusts, and S corporations. State tax mailing address It does not apply to corporations other than S corporations. State tax mailing address In determining whether you are carrying on an activity for profit, several factors are taken into account. State tax mailing address No one factor alone is decisive. State tax mailing address Among the factors to consider are whether: You carry on the activity in a businesslike manner, The time and effort you put into the activity indicate you intend to make it profitable, You depend on the income for your livelihood, Your losses are due to circumstances beyond your control (or are normal in the start-up phase of your type of business), You change your methods of operation in an attempt to improve profitability, You (or your advisors) have the knowledge needed to carry on the activity as a successful business, You were successful in making a profit in similar activities in the past, The activity makes a profit in some years, and You can expect to make a future profit from the appreciation of the assets used in the activity. State tax mailing address Presumption of profit. State tax mailing address   An activity is presumed carried on for profit if it produced a profit in at least 3 of the last 5 tax years, including the current year. State tax mailing address Activities that consist primarily of breeding, training, showing, or racing horses are presumed carried on for profit if they produced a profit in at least 2 of the last 7 tax years, including the current year. State tax mailing address The activity must be substantially the same for each year within this period. State tax mailing address You have a profit when the gross income from an activity exceeds the deductions. State tax mailing address   If a taxpayer dies before the end of the 5-year (or 7-year) period, the “test” period ends on the date of the taxpayer's death. State tax mailing address   If your business or investment activity passes this 3- (or 2-) years-of-profit test, the IRS will presume it is carried on for profit. State tax mailing address This means the limits discussed here will not apply. State tax mailing address You can take all your business deductions from the activity, even for the years that you have a loss. State tax mailing address You can rely on this presumption unless the IRS later shows it to be invalid. State tax mailing address Using the presumption later. State tax mailing address   If you are starting an activity and do not have 3 (or 2) years showing a profit, you can elect to have the presumption made after you have the 5 (or 7) years of experience allowed by the test. State tax mailing address   You can elect to do this by filing Form 5213. State tax mailing address Filing this form postpones any determination that your activity is not carried on for profit until 5 (or 7) years have passed since you started the activity. State tax mailing address   The benefit gained by making this election is that the IRS will not immediately question whether your activity is engaged in for profit. State tax mailing address Accordingly, it will not restrict your deductions. State tax mailing address Rather, you will gain time to earn a profit in the required number of years. State tax mailing address If you show 3 (or 2) years of profit at the end of this period, your deductions are not limited under these rules. State tax mailing address If you do not have 3 (or 2) years of profit, the limit can be applied retroactively to any year with a loss in the 5-year (or 7-year) period. State tax mailing address   Filing Form 5213 automatically extends the period of limitations on any year in the 5-year (or 7-year) period to 2 years after the due date of the return for the last year of the period. State tax mailing address The period is extended only for deductions of the activity and any related deductions that might be affected. State tax mailing address    You must file Form 5213 within 3 years after the due date of your return (determined without extensions) for the year in which you first carried on the activity, or, if earlier, within 60 days after receiving written notice from the Internal Revenue Service proposing to disallow deductions attributable to the activity. State tax mailing address Gross Income Gross income from a not-for-profit activity includes the total of all gains from the sale, exchange, or other disposition of property, and all other gross receipts derived from the activity. State tax mailing address Gross income from the activity also includes capital gains and rents received for the use of property which is held in connection with the activity. State tax mailing address You can determine gross income from any not-for-profit activity by subtracting the cost of goods sold from your gross receipts. State tax mailing address However, if you determine gross income by subtracting cost of goods sold from gross receipts, you must do so consistently, and in a manner that follows generally accepted methods of accounting. State tax mailing address Limit on Deductions If your activity is not carried on for profit, take deductions in the following order and only to the extent stated in the three categories. State tax mailing address If you are an individual, these deductions may be taken only if you itemize. State tax mailing address These deductions may be taken on Schedule A (Form 1040). State tax mailing address Category 1. State tax mailing address   Deductions you can take for personal as well as for business activities are allowed in full. State tax mailing address For individuals, all nonbusiness deductions, such as those for home mortgage interest, taxes, and casualty losses, belong in this category. State tax mailing address Deduct them on the appropriate lines of Schedule A (Form 1040). State tax mailing address For tax years beginning after December 31, 2008, you can deduct a casualty loss on property you own for personal use only to the extent it is more than $500 and exceeds 10% of your adjusted gross income (AGI). State tax mailing address The 10% AGI limitation does not apply to net disaster losses resulting from federally declared disasters in 2008 and 2009, and individuals are allowed to claim the net disaster losses even if they do not itemize their deductions. State tax mailing address The reduction amount returns to $100 for tax years beginning after December 31, 2009. State tax mailing address See Publication 547 for more information on casualty losses. State tax mailing address For the limits that apply to home mortgage interest, see Publication 936. State tax mailing address Category 2. State tax mailing address   Deductions that do not result in an adjustment to the basis of property are allowed next, but only to the extent your gross income from the activity is more than your deductions under the first category. State tax mailing address Most business deductions, such as those for advertising, insurance premiums, interest, utilities, and wages, belong in this category. State tax mailing address Category 3. State tax mailing address   Business deductions that decrease the basis of property are allowed last, but only to the extent the gross income from the activity exceeds the deductions you take under the first two categories. State tax mailing address Deductions for depreciation, amortization, and the part of a casualty loss an individual could not deduct in category (1) belong in this category. State tax mailing address Where more than one asset is involved, allocate depreciation and these other deductions proportionally. State tax mailing address    Individuals must claim the amounts in categories (2) and (3) as miscellaneous deductions on Schedule A (Form 1040). State tax mailing address They are subject to the 2%-of-adjusted-gross-income limit. State tax mailing address See Publication 529 for information on this limit. State tax mailing address Example. State tax mailing address Adriana is engaged in a not-for-profit activity. State tax mailing address The income and expenses of the activity are as follows. State tax mailing address Gross income $3,200 Subtract:     Real estate taxes $700   Home mortgage interest 900   Insurance 400   Utilities 700   Maintenance 200   Depreciation on an automobile 600   Depreciation on a machine 200 3,700 Loss $(500)   Adriana must limit her deductions to $3,200, the gross income she earned from the activity. State tax mailing address The limit is reached in category (3), as follows. State tax mailing address Limit on deduction $3,200 Category 1: Taxes and interest $1,600   Category 2: Insurance, utilities, and maintenance 1,300 2,900 Available for Category 3 $ 300   The $800 of depreciation is allocated between the automobile and machine as follows. State tax mailing address $600 $800 x $300 = $225 depreciation for the automobile             $200 $800 x $300 = $75 depreciation for the machine The basis of each asset is reduced accordingly. State tax mailing address Adriana includes the $3,200 of gross income on line 21 (other income) of Form 1040. State tax mailing address The $1,600 for category (1) is deductible in full on the appropriate lines for taxes and interest on Schedule A (Form 1040). State tax mailing address Adriana deducts the remaining $1,600 ($1,300 for category (2) and $300 for category (3)) as other miscellaneous deductions on Schedule A (Form 1040) subject to the 2%-of-adjusted-gross-income limit. State tax mailing address Partnerships and S corporations. State tax mailing address   If a partnership or S corporation carries on a not-for-profit activity, these limits apply at the partnership or S corporation level. State tax mailing address They are reflected in the individual shareholder's or partner's distributive shares. State tax mailing address More than one activity. State tax mailing address   If you have several undertakings, each may be a separate activity or several undertakings may be combined. State tax mailing address The following are the most significant facts and circumstances in making this determination. State tax mailing address The degree of organizational and economic interrelationship of various undertakings. State tax mailing address The business purpose that is (or might be) served by carrying on the various undertakings separately or together in a business or investment setting. State tax mailing address The similarity of the undertakings. State tax mailing address   The IRS will generally accept your characterization if it is supported by facts and circumstances. State tax mailing address    If you are carrying on two or more different activities, keep the deductions and income from each one separate. State tax mailing address Figure separately whether each is a not-for-profit activity. State tax mailing address Then figure the limit on deductions and losses separately for each activity that is not for profit. State tax mailing address Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

IRS Continues Smooth Start to Filing Season

 

IR-2014-20, Feb. 27, 2014

WASHINGTON — The IRS announced today that, three weeks into the filing season, it has received about one-third of the individual income tax returns that it expects to receive during 2014. The IRS has processed almost 98 percent of the 49.6 million returns received so far. Each week this filing season, the IRS has processed a greater percentage of the returns received than during comparable weeks last year.

More taxpayers are filing their returns electronically this year. Overall, 46.6 million returns have been e-filed this year, up one percent from the same time last year. As in prior years, the greatest increase is among individuals filing from their home computers. Almost 22 million returns have been e-filed from home computers this year, an increase of almost 7 percent compared to the same time last year.

The IRS has issued more than 40 million tax refunds this year, an increase of more than six percent compared to the same time last year. Almost 90 percent of these refunds were directly deposited into taxpayers’ accounts.

 

Follow the IRS on New Media
Subscribe to IRS Newswire

2014 FILING SEASON STATISTICS

Cumulative statistics comparing 2/22/13 and 2/21/14

Individual Income Tax Returns:

2013

2014

% Change

Total Receipts

49,448,000

49,558,000

0.2

Total Processed

42,837,000

48,335,000

12.8

 

 

 

 

E-filing Receipts:

 

 

 

TOTAL           

46,149,000

46,641,000

1.1

Tax Professionals

25,618,000

24,687,000

-3.6

Self-prepared

20,531,000

21,954,000

6.9

 

 

 

 

Web Usage:

 

 

 

Visits to IRS.gov

155,167,572

145,881,766

-6.0

 

 

 

 

Total Refunds:

 

 

 

Number

38,042,000

40,389,000

6.2

Amount

$113.738

Billion

$125.831

Billion

10.6

Average refund

$2,990

$3,116

4.2

 

 

 

 

Direct Deposit Refunds:

 

 

 

Number

34,618,000

35,694,000

3.1

Amount

$107.228

Billion

$112.628

Billion

5.0

Average refund

$3,097

$3,155

1.9

 

Page Last Reviewed or Updated: 27-Feb-2014

The State Tax Mailing Address

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