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

The Tax Forms

Tax forms Index A Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. Tax forms Aliens, nonresident, Withholding income taxes on the wages of nonresident alien employees. Tax forms , Withholding adjustment for nonresident alien employees. Tax forms Assistance (see Tax help) C COBRA premium assistance credit, Reminders COBRA Premium Assistance Credit, COBRA premium assistance credit. Tax forms Commodity wages, Commodity wages. Tax forms Crew leaders, Crew Leaders, 10. Tax forms Federal Unemployment (FUTA) Tax D Deposit Penalties, Deposit Penalties Deposit rules Electronic funds transfer, 7. Tax forms Depositing Taxes Lookback period, Lookback period. Tax forms Differential wage payments, Reminders Disregarded entities, Reminders E Electronic deposits, Electronic deposit requirement. Tax forms Electronic payment, Reminders Electronic reporting, Calendar Employee defined, 2. Tax forms Who Are Employees? Employer identification number (EIN), Employer identification number (EIN). Tax forms Employers of farmworkers, 2. Tax forms Who Are Employees? Exemption from withholding, Exemption from federal income tax withholding. Tax forms F Farmworkers Crew leaders, Crew Leaders Defined, 2. Tax forms Who Are Employees? Federal unemployment (FUTA) taxes, 10. Tax forms Federal Unemployment (FUTA) Tax Forms 843, Form 843. Tax forms 940, 10. Tax forms Federal Unemployment (FUTA) Tax 943, 8. Tax forms Form 943 943-X, Prior Year Adjustments I-9, Reminders W-2, Filing corrections to Forms W-2 and W-3. Tax forms W-4, Reminders, Form W-4. Tax forms W-4(SP), Reminders, Form W-4. Tax forms H H-2A visa holders, Compensation paid to H-2A visa holders. Tax forms Household employees Employment tax withholding, Household employees. Tax forms I Income tax withholding How to figure, How To Figure Federal Income Tax Withholding Percentage method, 13. Tax forms Federal Income Tax Withholding Methods Wage bracket method, 13. Tax forms Federal Income Tax Withholding Methods Who must withhold, 5. Tax forms Federal Income Tax Withholding Independent contractor, 2. Tax forms Who Are Employees? L Lookback period, Lookback period. Tax forms N Noncash wages, Commodity wages. Tax forms P Penalties, Deposit Penalties Prior year adjustments, Prior Year Adjustments Publications (see Tax help) Q Qualified subchapter S subsidiaries (QSubs), Reminders R Reconciling Forms W-2, W-3, and 943, 11. Tax forms Reconciling Wage Reporting Forms Reconciling wage reporting forms, 11. Tax forms Reconciling Wage Reporting Forms S Share farmers, Share farmers. Tax forms Social security and Medicare withholding, 4. Tax forms Social Security and Medicare Taxes Social security number (SSN), Social security number (SSN). Tax forms Spouses who own and operate a business together , Business Owned and Operated by Spouses Supplemental wages, Supplemental wages. Tax forms T Tax help, How To Get Tax Help Taxpayer identification number, 1. Tax forms Taxpayer Identification Numbers Trust fund recovery penalty, Trust fund recovery penalty. Tax forms TTY/TDD information, How To Get Tax Help W Withholding Income tax, 5. Tax forms Federal Income Tax Withholding Nonresident aliens, Withholding adjustment for nonresident alien employees. Tax forms Supplemental wages, Supplemental wages. Tax forms Prev  Up     Home   More Online Publications