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Turbotax 2008

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Turbotax 2008

Turbotax 2008 2. Turbotax 2008   Filing Status Table of Contents What's New Introduction Useful Items - You may want to see: Marital StatusDivorced persons. Turbotax 2008 Divorce and remarriage. Turbotax 2008 Annulled marriages. Turbotax 2008 Head of household or qualifying widow(er) with dependent child. Turbotax 2008 Considered married. Turbotax 2008 Same-sex marriage. Turbotax 2008 Spouse died during the year. Turbotax 2008 Married persons living apart. Turbotax 2008 Single Married Filing JointlyFiling a Joint Return Married Filing SeparatelySpecial Rules Head of HouseholdConsidered Unmarried Keeping Up a Home Qualifying Person Qualifying Widow(er) With Dependent Child What's New Filing status for same-sex married couples. Turbotax 2008  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Turbotax 2008 See Same-sex marriage under Marital Status, later. Turbotax 2008 Introduction This chapter helps you determine which filing status to use. Turbotax 2008 There are five filing statuses. Turbotax 2008 Single. Turbotax 2008 Married Filing Jointly. Turbotax 2008 Married Filing Separately. Turbotax 2008 Head of Household. Turbotax 2008 Qualifying Widow(er) With Dependent Child. Turbotax 2008 If more than one filing status applies to you, choose the one that will give you the lowest tax. Turbotax 2008 You must determine your filing status before you can determine whether you must file a tax return (chapter 1), your standard deduction (chapter 20), and your tax (chapter 30). Turbotax 2008 You also use your filing status to determine whether you are eligible to claim certain deductions and credits. Turbotax 2008 Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 519 U. Turbotax 2008 S. Turbotax 2008 Tax Guide for Aliens 555 Community Property Marital Status In general, your filing status depends on whether you are considered unmarried or married. Turbotax 2008 Unmarried persons. Turbotax 2008   You are considered unmarried for the whole year if, on the last day of your tax year, you are unmarried or legally separated from your spouse under a divorce or separate maintenance decree. Turbotax 2008 State law governs whether you are married or legally separated under a divorce or separate maintenance decree. Turbotax 2008 Divorced persons. Turbotax 2008   If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. Turbotax 2008 Divorce and remarriage. Turbotax 2008   If you obtain a divorce for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to and do, in fact, remarry each other in the next tax year, you and your spouse must file as married individuals in both years. Turbotax 2008 Annulled marriages. Turbotax 2008    If you obtain a court decree of annulment, which holds that no valid marriage ever existed, you are considered unmarried even if you filed joint returns for earlier years. Turbotax 2008 You must file Form 1040X, Amended U. Turbotax 2008 S. Turbotax 2008 Individual Income Tax Return, claiming single or head of household status for all tax years that are affected by the annulment and are not closed by the statute of limitations for filing a tax return. Turbotax 2008 Generally, for a credit or refund, you must file Form 1040X within 3 years (including extensions) after the date you filed your original return or within 2 years after the date you paid the tax, whichever is later. Turbotax 2008 If you filed your original return early (for example, March 1), your return is considered filed on the due date (generally April 15). Turbotax 2008 However, if you had an extension to file (for example, until October 15) but you filed earlier and we received it on July 1, your return is considered filed on July 1. Turbotax 2008 Head of household or qualifying widow(er) with dependent child. Turbotax 2008   If you are considered unmarried, you may be able to file as a head of household or as a qualifying widow(er) with a dependent child. Turbotax 2008 See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. Turbotax 2008 Married persons. Turbotax 2008   If you are considered married, you and your spouse can file a joint return or separate returns. Turbotax 2008 Considered married. Turbotax 2008   You are considered married for the whole year if, on the last day of your tax year, you and your spouse meet any one of the following tests. Turbotax 2008 You are married and living together as a married couple. Turbotax 2008 You are living together in a common law marriage recognized in the state where you now live or in the state where the common law marriage began. Turbotax 2008 You are married and living apart, but not legally separated under a decree of divorce or separate maintenance. Turbotax 2008 You are separated under an interlocutory (not final) decree of divorce. Turbotax 2008 Same-sex marriage. Turbotax 2008   For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Turbotax 2008 The term “spouse” includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. Turbotax 2008 However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state (or foreign) law are not considered married for federal tax purposes. Turbotax 2008 For more details, see Publication 501. Turbotax 2008 Spouse died during the year. Turbotax 2008   If your spouse died during the year, you are considered married for the whole year for filing status purposes. Turbotax 2008   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. Turbotax 2008 For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . Turbotax 2008   If you remarried before the end of the tax year, you can file a joint return with your new spouse. Turbotax 2008 Your deceased spouse's filing status is married filing separately for that year. Turbotax 2008 Married persons living apart. Turbotax 2008   If you live apart from your spouse and meet certain tests, you may be able to file as head of household even if you are not divorced or legally separated. Turbotax 2008 If you qualify to file as head of household instead of married filing separately, your standard deduction will be higher. Turbotax 2008 Also, your tax may be lower, and you may be able to claim the earned income credit. Turbotax 2008 See Head of Household , later. Turbotax 2008 Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. Turbotax 2008 To determine your marital status, see Marital Status , earlier. Turbotax 2008 Widow(er). Turbotax 2008   Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. Turbotax 2008 You may, however, be able to use another filing status that will give you a lower tax. Turbotax 2008 See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. Turbotax 2008 How to file. Turbotax 2008   You can file Form 1040. Turbotax 2008 If you have taxable income of less than $100,000, you may be able to file Form 1040A. Turbotax 2008 If, in addition, you have no dependents, and are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Turbotax 2008 If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. Turbotax 2008 Use the Single column of the Tax Table or Section A of the Tax Computation Worksheet to figure your tax. Turbotax 2008 Married Filing Jointly You can choose married filing jointly as your filing status if you are considered married and both you and your spouse agree to file a joint return. Turbotax 2008 On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. Turbotax 2008 You can file a joint return even if one of you had no income or deductions. Turbotax 2008 If you and your spouse decide to file a joint return, your tax may be lower than your combined tax for the other filing statuses. Turbotax 2008 Also, your standard deduction (if you do not itemize deductions) may be higher, and you may qualify for tax benefits that do not apply to other filing statuses. Turbotax 2008 If you and your spouse each have income, you may want to figure your tax both on a joint return and on separate returns (using the filing status of married filing separately). Turbotax 2008 You can choose the method that gives the two of you the lower combined tax. Turbotax 2008 How to file. Turbotax 2008   If you file as married filing jointly, you can use Form 1040. Turbotax 2008 If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. Turbotax 2008 If, in addition, you and your spouse have no dependents, are both under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Turbotax 2008 If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. Turbotax 2008 Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Turbotax 2008 Spouse died. Turbotax 2008   If your spouse died during the year, you are considered married for the whole year and can choose married filing jointly as your filing status. Turbotax 2008 See Spouse died during the year under Marital Status, earlier, for more information. Turbotax 2008   If your spouse died in 2014 before filing a 2013 return, you can choose married filing jointly as your filing status on your 2013 return. Turbotax 2008 Divorced persons. Turbotax 2008   If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year and you cannot choose married filing jointly as your filing status. Turbotax 2008 Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. Turbotax 2008 Accounting period. Turbotax 2008   Both of you must use the same accounting period, but you can use different accounting methods. Turbotax 2008 See Accounting Periods and Accounting Methods in chapter 1. Turbotax 2008 Joint responsibility. Turbotax 2008   Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. Turbotax 2008 This means that if one spouse does not pay the tax due, the other may have to. Turbotax 2008 Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. Turbotax 2008 One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. Turbotax 2008 You may want to file separately if: You believe your spouse is not reporting all of his or her income, or You do not want to be responsible for any taxes due if your spouse does not have enough tax withheld or does not pay enough estimated tax. Turbotax 2008 Divorced taxpayer. Turbotax 2008   You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. Turbotax 2008 This responsibility may apply even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. Turbotax 2008 Relief from joint responsibility. Turbotax 2008   In some cases, one spouse may be relieved of joint responsibility for tax, interest, and penalties on a joint return for items of the other spouse that were incorrectly reported on the joint return. Turbotax 2008 You can ask for relief no matter how small the liability. Turbotax 2008   There are three types of relief available. Turbotax 2008 Innocent spouse relief. Turbotax 2008 Separation of liability (available only to joint filers who are divorced, widowed, legally separated, or have not lived together for the 12 months ending on the date the election for this relief is filed). Turbotax 2008 Equitable relief. Turbotax 2008    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. Turbotax 2008 Publication 971, Innocent Spouse Relief, explains these kinds of relief and who may qualify for them. Turbotax 2008 Signing a joint return. Turbotax 2008   For a return to be considered a joint return, both spouses generally must sign the return. Turbotax 2008 Spouse died before signing. Turbotax 2008   If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. Turbotax 2008 If neither you nor anyone else has yet been appointed as executor or administrator, you can sign the return for your spouse and enter “Filing as surviving spouse” in the area where you sign the return. Turbotax 2008 Spouse away from home. Turbotax 2008   If your spouse is away from home, you should prepare the return, sign it, and send it to your spouse to sign so that it can be filed on time. Turbotax 2008 Injury or disease prevents signing. Turbotax 2008   If your spouse cannot sign because of disease or injury and tells you to sign for him or her, you can sign your spouse's name in the proper space on the return followed by the words “By (your name), Husband (or Wife). Turbotax 2008 ” Be sure to also sign in the space provided for your signature. Turbotax 2008 Attach a dated statement, signed by you, to the return. Turbotax 2008 The statement should include the form number of the return you are filing, the tax year, and the reason your spouse cannot sign, and should state that your spouse has agreed to your signing for him or her. Turbotax 2008 Signing as guardian of spouse. Turbotax 2008   If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. Turbotax 2008 Spouse in combat zone. Turbotax 2008   You can sign a joint return for your spouse if your spouse cannot sign because he or she is serving in a combat zone (such as the Persian Gulf Area, Serbia, Montenegro, Albania, or Afghanistan), even if you do not have a power of attorney or other statement. Turbotax 2008 Attach a signed statement to your return explaining that your spouse is serving in a combat zone. Turbotax 2008 For more information on special tax rules for persons who are serving in a combat zone, or who are in missing status as a result of serving in a combat zone, see Publication 3, Armed Forces' Tax Guide. Turbotax 2008 Other reasons spouse cannot sign. Turbotax 2008    If your spouse cannot sign the joint return for any other reason, you can sign for your spouse only if you are given a valid power of attorney (a legal document giving you permission to act for your spouse). Turbotax 2008 Attach the power of attorney (or a copy of it) to your tax return. Turbotax 2008 You can use Form 2848, Power of Attorney and Declaration of Representative. Turbotax 2008 Nonresident alien or dual-status alien. Turbotax 2008   Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. Turbotax 2008 However, if one spouse was a nonresident alien or dual-status alien who was married to a U. Turbotax 2008 S. Turbotax 2008 citizen or resident alien at the end of the year, the spouses can choose to file a joint return. Turbotax 2008 If you do file a joint return, you and your spouse are both treated as U. Turbotax 2008 S. Turbotax 2008 residents for the entire tax year. Turbotax 2008 See chapter 1 of Publication 519. Turbotax 2008 Married Filing Separately You can choose married filing separately as your filing status if you are married. Turbotax 2008 This filing status may benefit you if you want to be responsible only for your own tax or if it results in less tax than filing a joint return. Turbotax 2008 If you and your spouse do not agree to file a joint return, you must use this filing status unless you qualify for head of household status, discussed later. Turbotax 2008 You may be able to choose head of household filing status if you are considered unmarried because you live apart from your spouse and meet certain tests (explained later, under Head of Household ). Turbotax 2008 This can apply to you even if you are not divorced or legally separated. Turbotax 2008 If you qualify to file as head of household, instead of as married filing separately, your tax may be lower, you may be able to claim the earned income credit and certain other credits, and your standard deduction will be higher. Turbotax 2008 The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. Turbotax 2008 See Head of Household , later, for more information. Turbotax 2008 You will generally pay more combined tax on separate returns than you would on a joint return for the reasons listed under Special Rules, later. Turbotax 2008 However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). Turbotax 2008 This way you can make sure you are using the filing status that results in the lowest combined tax. Turbotax 2008 When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. Turbotax 2008 How to file. Turbotax 2008   If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. Turbotax 2008 You can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another person. Turbotax 2008 You can file Form 1040. Turbotax 2008 If your taxable income is less than $100,000, you may be able to file Form 1040A. Turbotax 2008 Select this filing status by checking the box on line 3 of either form. Turbotax 2008 Enter your spouse's full name and SSN or ITIN in the spaces provided. Turbotax 2008 If your spouse does not have and is not required to have an SSN or ITIN, enter “NRA” in the space for your spouse's SSN. Turbotax 2008 Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. Turbotax 2008 Special Rules If you choose married filing separately as your filing status, the following special rules apply. Turbotax 2008 Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. Turbotax 2008   Your tax rate generally is higher than on a joint return. Turbotax 2008 Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. Turbotax 2008 You cannot take the credit for child and dependent care expenses in most cases, and the amount you can exclude from income under an employer's dependent care assistance program is limited to $2,500 (instead of $5,000). Turbotax 2008 If you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. Turbotax 2008 For more information about these expenses, the credit, and the exclusion, see chapter 32. Turbotax 2008 You cannot take the earned income credit. Turbotax 2008 You cannot take the exclusion or credit for adoption expenses in most cases. Turbotax 2008 You cannot take the education credits (the American opportunity credit and lifetime learning credit), the deduction for student loan interest, or the tuition and fees deduction. Turbotax 2008 You cannot exclude any interest income from qualified U. Turbotax 2008 S. Turbotax 2008 savings bonds you used for higher education expenses. Turbotax 2008 If you lived with your spouse at any time during the tax year: You cannot claim the credit for the elderly or the disabled, and You must include in income a greater percentage (up to 85%) of any social security or equivalent railroad retirement benefits you received. Turbotax 2008 The following credits and deductions are reduced at income levels half those for a joint return: The child tax credit, The retirement savings contributions credit, The deduction for personal exemptions, and Itemized deductions. Turbotax 2008 Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Turbotax 2008 If your spouse itemizes deductions, you cannot claim the standard deduction. Turbotax 2008 If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. Turbotax 2008 Adjusted gross income (AGI) limits. Turbotax 2008   If your AGI on a separate return is lower than it would have been on a joint return, you may be able to deduct a larger amount for certain deductions that are limited by AGI, such as medical expenses. Turbotax 2008 Individual retirement arrangements (IRAs). Turbotax 2008   You may not be able to deduct all or part of your contributions to a traditional IRA if you or your spouse were covered by an employee retirement plan at work during the year. Turbotax 2008 Your deduction is reduced or eliminated if your income is more than a certain amount. Turbotax 2008 This amount is much lower for married individuals who file separately and lived together at any time during the year. Turbotax 2008 For more information, see How Much Can You Deduct in chapter 17. Turbotax 2008 Rental activity losses. Turbotax 2008   If you actively participated in a passive rental real estate activity that produced a loss, you generally can deduct the loss from your nonpassive income, up to $25,000. Turbotax 2008 This is called a special allowance. Turbotax 2008 However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. Turbotax 2008 Married persons filing separate returns who lived apart at all times during the year are each allowed a $12,500 maximum special allowance for losses from passive real estate activities. Turbotax 2008 See Limits on Rental Losses in chapter 9. Turbotax 2008 Community property states. Turbotax 2008   If you live in Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin and file separately, your income may be considered separate income or community income for income tax purposes. Turbotax 2008 See Publication 555. Turbotax 2008 Joint Return After Separate Returns You can change your filing status from a separate return to a joint return by filing an amended return using Form 1040X. Turbotax 2008 You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. Turbotax 2008 This does not include any extensions. Turbotax 2008 A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. Turbotax 2008 Separate Returns After Joint Return Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return. Turbotax 2008 Exception. Turbotax 2008   A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. Turbotax 2008 The personal representative has 1 year from the due date of the return (including extensions) to make the change. Turbotax 2008 See Publication 559, Survivors, Executors, and Administrators, for more information on filing a return for a decedent. Turbotax 2008 Head of Household You may be able to file as head of household if you meet all the following requirements. Turbotax 2008 You are unmarried or “considered unmarried” on the last day of the year. Turbotax 2008 See Marital Status , earlier, and Considered Unmarried , later. Turbotax 2008 You paid more than half the cost of keeping up a home for the year. Turbotax 2008 A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). Turbotax 2008 However, if the qualifying person is your dependent parent, he or she does not have to live with you. Turbotax 2008 See Special rule for parent , later, under Qualifying Person. Turbotax 2008 If you qualify to file as head of household, your tax rate usually will be lower than the rates for single or married filing separately. Turbotax 2008 You will also receive a higher standard deduction than if you file as single or married filing separately. Turbotax 2008 Kidnapped child. Turbotax 2008   A child may qualify you to file as head of household even if the child has been kidnapped. Turbotax 2008 For more information, see Publication 501. Turbotax 2008 How to file. Turbotax 2008   If you file as head of household, you can use Form 1040. Turbotax 2008 If your taxable income is less than $100,000, you may be able to file Form 1040A. Turbotax 2008 Indicate your choice of this filing status by checking the box on line 4 of either form. Turbotax 2008 Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. Turbotax 2008 Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. Turbotax 2008 You are considered unmarried on the last day of the tax year if you meet all the following tests. Turbotax 2008 You file a separate return (defined earlier under Joint Return After Separate Returns ). Turbotax 2008 You paid more than half the cost of keeping up your home for the tax year. Turbotax 2008 Your spouse did not live in your home during the last 6 months of the tax year. Turbotax 2008 Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Turbotax 2008 See Temporary absences , under Qualifying Person, later. Turbotax 2008 Your home was the main home of your child, stepchild, or foster child for more than half the year. Turbotax 2008 (See Home of qualifying person , under Qualifying Person, later, for rules applying to a child's birth, death, or temporary absence during the year. Turbotax 2008 ) You must be able to claim an exemption for the child. Turbotax 2008 However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described in Children of divorced or separated parents (or parents who live apart) under Qualifying Child in chapter 3, or in Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) under Qualifying Relative in chapter 3. Turbotax 2008 The general rules for claiming an exemption for a dependent are explained under Exemptions for Dependents in chapter 3. Turbotax 2008 If you were considered married for part of the year and lived in a community property state (listed earlier under Married Filing Separately), special rules may apply in determining your income and expenses. Turbotax 2008 See Publication 555 for more information. Turbotax 2008 Nonresident alien spouse. Turbotax 2008   You are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you do not choose to treat your nonresident spouse as a resident alien. Turbotax 2008 However, your spouse is not a qualifying person for head of household purposes. Turbotax 2008 You must have another qualifying person and meet the other tests to be eligible to file as a head of household. Turbotax 2008 Choice to treat spouse as resident. Turbotax 2008   You are considered married if you choose to treat your spouse as a resident alien. Turbotax 2008 See Publication 519. Turbotax 2008 Keeping Up a Home To qualify for head of household status, you must pay more than half of the cost of keeping up a home for the year. Turbotax 2008 You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 2–1. Turbotax 2008 Worksheet 2-1. Turbotax 2008 Cost of Keeping Up a Home   Amount You Paid Total Cost Property taxes $ $ Mortgage interest expense     Rent     Utility charges     Repairs/maintenance     Property insurance     Food consumed on the premises     Other household expenses     Totals $ $ Minus total amount you paid   () Amount others paid   $ If the total amount you paid is more than the amount others paid, you meet the requirement of paying more than half the cost of keeping up the home. Turbotax 2008 Costs you include. Turbotax 2008   Include in the cost of keeping up a home expenses such as rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. Turbotax 2008   If you used payments you received under Temporary Assistance for Needy Families (TANF) or other public assistance programs to pay part of the cost of keeping up your home, you cannot count them as money you paid. Turbotax 2008 However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. Turbotax 2008 Costs you do not include. Turbotax 2008   Do not include the costs of clothing, education, medical treatment, vacations, life insurance, or transportation. Turbotax 2008 Also, do not include the rental value of a home you own or the value of your services or those of a member of your household. Turbotax 2008 Qualifying Person See Table 2-1 to see who is a qualifying person. Turbotax 2008 Any person not described in Table 2-1 is not a qualifying person. Turbotax 2008 Table 2-1. Turbotax 2008 Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. Turbotax 2008 See the text of this chapter for the other requirements you must meet to claim head of household filing status. Turbotax 2008 IF the person is your . Turbotax 2008 . Turbotax 2008 . Turbotax 2008   AND . Turbotax 2008 . Turbotax 2008 . Turbotax 2008   THEN that person is . Turbotax 2008 . Turbotax 2008 . Turbotax 2008 qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)2   he or she is single   a qualifying person, whether or not you can claim an exemption for the person. Turbotax 2008   he or she is married and you can claim an exemption for him or her   a qualifying person. Turbotax 2008   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. Turbotax 2008 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. Turbotax 2008 6   you cannot claim an exemption for him or her   not a qualifying person. Turbotax 2008 qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests)   he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3 and you can claim an exemption for him or her5   a qualifying person. Turbotax 2008   he or she did not live with you more than half the year   not a qualifying person. Turbotax 2008   he or she is not related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3 and is your qualifying relative only because he or she lived with you all year as a member of your household   not a qualifying person. Turbotax 2008   you cannot claim an exemption for him or her   not a qualifying person. Turbotax 2008 1A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Turbotax 2008 2The term “qualifying child” is defined in chapter 3. Turbotax 2008 Note. Turbotax 2008 If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of divorced or separated parents (or parents who live apart) under Qualifying Child in chapter 3. Turbotax 2008 If you are the custodial parent and those rules apply, the child generally is your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. Turbotax 2008 3This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. Turbotax 2008 4The term “ qualifying relative ” is defined in chapter 3. Turbotax 2008 5If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. Turbotax 2008 See Multiple Support Agreement in chapter 3. Turbotax 2008 6See Special rule for parent . Turbotax 2008 Example 1—child. Turbotax 2008 Your unmarried son lived with you all year and was 18 years old at the end of the year. Turbotax 2008 He did not provide more than half of his own support and does not meet the tests to be a qualifying child of anyone else. Turbotax 2008 As a result, he is your qualifying child (see Qualifying Child in chapter 3) and, because he is single, your qualifying person for you to claim head of household filing status. Turbotax 2008 Example 2—child who is not qualifying person. Turbotax 2008 The facts are the same as in Example 1 except your son was 25 years old at the end of the year and his gross income was $5,000. Turbotax 2008 Because he does not meet the age test (explained under Qualifying Child in chapter 3), your son is not your qualifying child. Turbotax 2008 Because he does not meet the gross income test (explained later under Qualifying Relative in chapter 3), he is not your qualifying relative. Turbotax 2008 As a result, he is not your qualifying person for head of household purposes. Turbotax 2008 Example 3—girlfriend. Turbotax 2008 Your girlfriend lived with you all year. Turbotax 2008 Even though she may be your qualifying relative if the gross income and support tests (explained in chapter 3) are met, she is not your qualifying person for head of household purposes because she is not related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3. Turbotax 2008 See Table 2-1. Turbotax 2008 Example 4—girlfriend's child. Turbotax 2008 The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. Turbotax 2008 He is not your qualifying child and, because he is your girlfriend's qualifying child, he is not your qualifying relative (see Not a Qualifying Child Test in chapter 3). Turbotax 2008 As a result, he is not your qualifying person for head of household purposes. Turbotax 2008 Home of qualifying person. Turbotax 2008   Generally, the qualifying person must live with you for more than half of the year. Turbotax 2008 Special rule for parent. Turbotax 2008   If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. Turbotax 2008 However, you must be able to claim an exemption for your father or mother. Turbotax 2008 Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. Turbotax 2008   You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly. Turbotax 2008 Death or birth. Turbotax 2008   You may be eligible to file as head of household even if the individual who qualifies you for this filing status is born or dies during the year. Turbotax 2008 If the individual is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. Turbotax 2008 If the individual is anyone else, see Publication 501. Turbotax 2008 Temporary absences. Turbotax 2008   You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, or military service. Turbotax 2008 It must be reasonable to assume the absent person will return to the home after the temporary absence. Turbotax 2008 You must continue to keep up the home during the absence. Turbotax 2008 Qualifying Widow(er) With Dependent Child If your spouse died in 2013, you can use married filing jointly as your filing status for 2013 if you otherwise qualify to use that status. Turbotax 2008 The year of death is the last year for which you can file jointly with your deceased spouse. Turbotax 2008 See Married Filing Jointly , earlier. Turbotax 2008 You may be eligible to use qualifying widow(er) with dependent child as your filing status for 2 years following the year your spouse died. Turbotax 2008 For example, if your spouse died in 2012, and you have not remarried, you may be able to use this filing status for 2013 and 2014. Turbotax 2008 This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). Turbotax 2008 It does not entitle you to file a joint return. Turbotax 2008 How to file. Turbotax 2008   If you file as qualifying widow(er) with dependent child, you can use Form 1040. Turbotax 2008 If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Turbotax 2008 Check the box on line 5 of either form. Turbotax 2008 Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Turbotax 2008 Eligibility rules. Turbotax 2008   You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all of the following tests. Turbotax 2008 You were entitled to file a joint return with your spouse for the year your spouse died. Turbotax 2008 It does not matter whether you actually filed a joint return. Turbotax 2008 Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Turbotax 2008 You have a child or stepchild for whom you can claim an exemption. Turbotax 2008 This does not include a foster child. Turbotax 2008 This child lived in your home all year, except for temporary absences. Turbotax 2008 See Temporary absences , earlier, under Head of Household. Turbotax 2008 There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. Turbotax 2008 You paid more than half the cost of keeping up a home for the year. Turbotax 2008 See Keeping Up a Home , earlier, under Head of Household. Turbotax 2008 Example. Turbotax 2008 John's wife died in 2011. Turbotax 2008 John has not remarried. Turbotax 2008 During 2012 and 2013, he continued to keep up a home for himself and his child, who lives with him and for whom he can claim an exemption. Turbotax 2008 For 2011 he was entitled to file a joint return for himself and his deceased wife. Turbotax 2008 For 2012 and 2013, he can file as qualifying widower with a dependent child. Turbotax 2008 After 2013 he can file as head of household if he qualifies. Turbotax 2008 Death or birth. Turbotax 2008    You may be eligible to file as a qualifying widow(er) with dependent child if the child who qualifies you for this filing status is born or dies during the year. Turbotax 2008 You must have provided more than half of the cost of keeping up a home that was the child's main home during the entire part of the year he or she was alive. Turbotax 2008 Kidnapped child. Turbotax 2008   A child may qualify you for qualifying widow(er) with dependent child, even if the child has been kidnapped. Turbotax 2008 See Publication 501. Turbotax 2008    As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. Turbotax 2008 Prev  Up  Next   Home   More Online Publications
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Understanding your CP504B Notice

You have an unpaid amount due on your account. If you do not pay the amount due immediately, the
IRS will seize (levy) certain property or rights to property and apply it to pay the
amount you owe.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully — it explains your due date, amount due, and payment options.
  • Make your payment by your due date. Go to the payments page to find out more about your payment options.

You may want to...


Answers to Common Questions

What is the notice telling me?
This notice is telling you that we intend to issue a levy against certain property or rights to property because you still have a balance due on one of your tax accounts. You must pay this amount immediately to avoid this. It is also telling you that we will begin searching for other assets on which to issue a levy. We may also file a Federal Tax Lien, if we have not already done so.

What do I have to do?
Pay the amount due shown on the notice. Mail us your payment in the envelope we sent you. Include the bottom part of the notice to make sure we correctly credit your account.

If you can't pay the whole amount now, call us at the number printed at the top of the notice to see if you qualify for an installment agreement.

How much time do I have?
You should pay your balance due by the due date shown on your notice.

What happens if I don't pay or contact the IRS?
If you don't pay the amount due, we may send you a notice giving you a right to a hearing before the IRS Office of Appeals if you have not already received such a notice. We may then seize ("levy") your property or rights to property. Property includes:

  • Wages, real estate commissions, and other income
  • Bank accounts
  • Business assets
  • Personal assets (including your car and home)
  • Social Security benefits

This is your notice of intent to levy as required by Internal Revenue Code section 6331(d).

If you don't pay the amount due or call us to make payment arrangements, we can file a Notice of Federal Tax Lien on your property at any time, if we haven’t already done so.

If the lien is in place, you may find it difficult to sell or borrow against your property. The tax lien would also appear on your credit report ― which may harm your credit rating ― and your creditors would also be publicly notified that the IRS has priority to seize your property.

Who should I contact?
If you have any questions about the notice, call us at the number printed at the top of the notice. A customer service representative will assist you.

What if I don't agree or have already taken corrective action?
If you do not agree with this notice, contact us immediately at the number printed at the top of the notice. We will do our best to help you. If you have already paid this liability or arranged to pay it with an installment agreement, you should still call us at the number printed at the top of the notice to make sure your account reflects this.

Page Last Reviewed or Updated: 05-Mar-2014

The Turbotax 2008

Turbotax 2008 2. Turbotax 2008   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. Turbotax 2008 Providing information. Turbotax 2008 Definitions of Nontaxable UsesCustom application of fertilizer and pesticide. Turbotax 2008 Fuel used between airfield and farm. Turbotax 2008 Fuel not used for farming. Turbotax 2008 Vehicles not considered highway vehicles. Turbotax 2008 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. Turbotax 2008 This chapter lists the nontaxable uses of each fuel and defines the nontaxable uses. Turbotax 2008 Information on the refund of second tax is included. Turbotax 2008 This chapter also explains credits and refunds for the biodiesel or renewable diesel mixture credits, and the alternative fuel mixture and alternative fuel credits. Turbotax 2008 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. Turbotax 2008 Exported taxable fuel. Turbotax 2008   The claim rates for exported taxable fuel are listed on Schedule C (Form 720), Schedule 1 (Form 8849), and Form 4136. Turbotax 2008 Taxpayers making a claim for exported taxable fuel must include with their records proof of exportation. Turbotax 2008 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. Turbotax 2008 Gasoline and Aviation Gasoline Ultimate Purchasers. Turbotax 2008   The following are the uses of gasoline (defined earlier) for which a credit or refund may be allowable to an ultimate purchaser. Turbotax 2008 On a farm for farming purposes (credit only). Turbotax 2008 Off-highway business use. Turbotax 2008 Export. Turbotax 2008 In a boat engaged in commercial fishing. Turbotax 2008 In certain intercity and local buses. Turbotax 2008 In a school bus. Turbotax 2008 Exclusive use by a qualified blood collector organization. Turbotax 2008 In a highway vehicle owned by the United States that is not used on a highway. Turbotax 2008 Exclusive use by a nonprofit educational organization (see Sales by registered ultimate vendors and Credit Card Purchases, later). Turbotax 2008 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). Turbotax 2008 In an aircraft or vehicle owned by an aircraft museum. Turbotax 2008   The following are the uses of aviation gasoline for which a credit or refund may be allowable to an ultimate purchaser. Turbotax 2008 On a farm for farming purposes (credit only). Turbotax 2008 Export. Turbotax 2008 In foreign trade. Turbotax 2008 Certain helicopter and fixed-wing air ambulance uses. Turbotax 2008 In commercial aviation (other than foreign trade). Turbotax 2008 Exclusive use by a qualified blood collector organization. Turbotax 2008 Exclusive use by a nonprofit education organization (see Sales by registered ultimate vendors and Credit card purchases, later). Turbotax 2008 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). Turbotax 2008 In an aircraft owned by an aircraft museum. Turbotax 2008 In military aircraft. Turbotax 2008 Claims by persons who paid the tax to the government. Turbotax 2008   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. Turbotax 2008 See Filing Claims, later. Turbotax 2008 Sales by registered ultimate vendors. Turbotax 2008   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. Turbotax 2008 A state or local government for its exclusive use (including essential government use by an Indian tribal government). Turbotax 2008 A nonprofit educational organization for its exclusive use. Turbotax 2008   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. Turbotax 2008 A sample certificate is included as Model Certificate M in the Appendix. Turbotax 2008 The registered ultimate vendor must have the certificate at the time the credit or refund is claimed. Turbotax 2008   The ultimate vendor must be registered by the IRS. Turbotax 2008 See Registration Requirements, earlier. Turbotax 2008 Credit card purchases. Turbotax 2008   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. Turbotax 2008   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. Turbotax 2008 How to make the claim. Turbotax 2008   If the claim is made by the credit card issuer, see Schedule C  (Form 720) or Schedule 8 (Form 8849). Turbotax 2008 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. Turbotax 2008 Ultimate purchasers. Turbotax 2008   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. Turbotax 2008 On a farm for farming purposes. Turbotax 2008 Off-highway business use. Turbotax 2008 Export. Turbotax 2008 In a qualified local bus. Turbotax 2008 In a school bus. Turbotax 2008 Other than as a fuel in a propulsion engine of a diesel-powered highway vehicle (such as home heating oil). Turbotax 2008 Exclusive use by a qualified blood collector organization. Turbotax 2008 In a highway vehicle owned by the United States that is not used on a highway. Turbotax 2008 Exclusive use by a nonprofit educational organization (see Sales by Registered Ultimate Vendors and Credit Card Purchases, later). Turbotax 2008 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). Turbotax 2008 In a vehicle owned by an aircraft museum. Turbotax 2008 As a fuel in a propulsion engine of a diesel-powered train. Turbotax 2008 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. Turbotax 2008 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. Turbotax 2008 Registered ultimate vendor (state use). Turbotax 2008   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). Turbotax 2008 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. Turbotax 2008 The ultimate vendor must be registered by the IRS. Turbotax 2008 See Registration Requirements, earlier. Turbotax 2008 Registered ultimate vendor (blocked pump). Turbotax 2008   This is an ultimate vendor that sells undyed kerosene from a blocked pump. Turbotax 2008   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. Turbotax 2008 Blocked pump. Turbotax 2008   A blocked pump is a fuel pump that meets all the following requirements. Turbotax 2008 It is used to make retail sales of undyed kerosene for use by the buyer in any nontaxable use. Turbotax 2008 It is at a fixed location. Turbotax 2008 It is identified with a legible and conspicuous notice stating, “UNDYED UNTAXED KEROSENE, NONTAXABLE USE ONLY. Turbotax 2008 ” It meets either of the following conditions. Turbotax 2008 It cannot reasonably be used to dispense fuel directly into the fuel supply tank of a diesel-powered highway vehicle or train. Turbotax 2008 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. Turbotax 2008 Registered ultimate vendor (certain intercity and local buses). Turbotax 2008   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. Turbotax 2008   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. Turbotax 2008 A sample waiver is included as Model Waiver N in the Appendix. Turbotax 2008 The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. Turbotax 2008 Credit Card Purchases. Turbotax 2008   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. Turbotax 2008   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. Turbotax 2008 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. Turbotax 2008 The claim rate for nontaxable use of a diesel-water fuel emulsion taxed at $. Turbotax 2008 198 per gallon is $. Turbotax 2008 197 (if exported, the claim rate is $. Turbotax 2008 198). Turbotax 2008 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. Turbotax 2008 On a farm for farming purposes. Turbotax 2008 Off-highway business use. Turbotax 2008 Export. Turbotax 2008 In a qualified local bus. Turbotax 2008 In a school bus. Turbotax 2008 Other than as fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway use). Turbotax 2008 Exclusive use by a qualified blood collector organization. Turbotax 2008 In a highway vehicle owned by the United States that is not used on a highway. Turbotax 2008 Exclusive use by a nonprofit educational organization. Turbotax 2008 Exclusive use by a state, political subdivision of a state, or the District of Columbia. Turbotax 2008 In an aircraft or vehicle owned by an aircraft museum. Turbotax 2008 Blender claims. Turbotax 2008   The claim rate for undyed diesel fuel taxed at $. Turbotax 2008 244 and used to produce a diesel-water fuel emulsion is $. Turbotax 2008 046 per gallon of diesel fuel so used. Turbotax 2008 The blender must be registered by the IRS in order to make the claim. Turbotax 2008 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 $. Turbotax 2008 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. Turbotax 2008 Kerosene for Use in Aviation Ultimate purchasers. Turbotax 2008   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. Turbotax 2008   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. Turbotax 2008 Generally, the ultimate purchaser is the aircraft operator. Turbotax 2008   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. Turbotax 2008 On a farm for farming purposes. Turbotax 2008 Certain helicopter and fixed-wing aircraft uses. Turbotax 2008 Exclusive use by a qualified blood collector organization. Turbotax 2008 Exclusive use by a nonprofit educational organization. Turbotax 2008 In an aircraft owned by an aircraft museum. Turbotax 2008 In military aircraft. Turbotax 2008 Kerosene for use partly in commercial aviation and partly in nonexempt, noncommercial aviation. Turbotax 2008   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. Turbotax 2008 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. Turbotax 2008   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. Turbotax 2008 For kerosene purchased with the certificate, used in commercial aviation, and taxed at $. Turbotax 2008 244 per gallon, use of the certificate will be treated as a waiver of the right to claim a credit or refund for the $. Turbotax 2008 025 per gallon part of the tax. Turbotax 2008 The ultimate vendor may make this claim. Turbotax 2008 The operator may make a claim for the $. Turbotax 2008 175 tax per gallon of the kerosene, but cannot waive the right to make the claim for the $. Turbotax 2008 175 tax per gallon. Turbotax 2008 Sales by Registered Ultimate Vendors Kerosene for use in commercial aviation or noncommercial aviation. Turbotax 2008   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. Turbotax 2008 A sample waiver is included as Model Waiver L in the Appendix. Turbotax 2008 The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. Turbotax 2008   Noncommercial aviation means any use of an aircraft not described as commercial aviation. Turbotax 2008 For the definition of commercial aviation, see Commercial aviation on page 11. Turbotax 2008 Kerosene for use in nonexempt, noncommercial aviation. Turbotax 2008   Only the registered ultimate vendor may claim a credit or payment for sales of kerosene for use in nonexempt, noncommercial aviation. Turbotax 2008 The ultimate vendor must be registered by the IRS (activity letter UA) and have the required certificate from the ultimate purchaser. Turbotax 2008 A sample certificate is included as Model Certificate Q in the Appendix. Turbotax 2008 The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. Turbotax 2008 Kerosene for use in aviation by a state or local government. Turbotax 2008   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). Turbotax 2008 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. Turbotax 2008 The ultimate vendor must be registered by the IRS (activity letter UV) and have the required certificate from the ultimate purchaser. Turbotax 2008 A sample certificate is included as Model Certificate P in the Appendix. Turbotax 2008 The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. Turbotax 2008 Credit card purchases. Turbotax 2008   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. Turbotax 2008   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. Turbotax 2008 Other Fuels (Including Alternative Fuels) Credit or refund for nontaxable use of taxed Other Fuels may be allowable to an ultimate purchaser. Turbotax 2008 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. Turbotax 2008 The following are the nontaxable uses of Other Fuels for which a credit or refund may be allowable to the ultimate purchaser. Turbotax 2008 On a farm for farming purposes. Turbotax 2008 Off-highway business use. Turbotax 2008 In a boat engaged in commercial fishing. Turbotax 2008 In certain intercity and local buses. Turbotax 2008 In a school bus. Turbotax 2008 In a qualified local bus. Turbotax 2008 Exclusive use by a qualified blood collector organization. Turbotax 2008 Exclusive use by a nonprofit educational organization. Turbotax 2008 Exclusive use by a state, political subdivision of a state, or the District of Columbia. Turbotax 2008 In an aircraft or vehicle owned by an aircraft museum. Turbotax 2008 Use in any boat operated by the United States for its exclusive use or any vessel of war of any foreign nation. Turbotax 2008 See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit, later. Turbotax 2008 Refunds of Second Tax The tax on dyed diesel fuel for inland waterways fuel use applies at the rate listed on Form 720. Turbotax 2008 This is in addition to all other taxes imposed on the sale or use of the fuel. Turbotax 2008 The section 4081(e) refund (discussed below) cannot be claimed. Turbotax 2008 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. Turbotax 2008 No credit against any tax is allowed for this tax. Turbotax 2008 For information about taxable events, see the discussions under Gasoline, Diesel Fuel and Kerosene and Kerosene for Use in Aviation in chapter 1. Turbotax 2008 Conditions to allowance of refund. Turbotax 2008   A claim for refund of the tax is allowed only if all the following conditions are met. Turbotax 2008 A tax on the fuel was paid to the government and not credited or refunded (the “first tax”). Turbotax 2008 After the first tax was imposed, another tax was imposed on the same fuel and was paid to the government (the “second tax”). Turbotax 2008 The person that paid the second tax filed a timely claim for refund containing the information required (see Refund claim, later). Turbotax 2008 The person that paid the first tax has met the reporting requirements, discussed next. Turbotax 2008 Reporting requirements. Turbotax 2008   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. Turbotax 2008 A model first taxpayer's report is shown in the Appendix as Model Certificate B. Turbotax 2008 The report must contain all information needed to complete the model. Turbotax 2008   By the due date for filing the Form 720, you must also send a separate copy of the report to the following address. Turbotax 2008 Department of the Treasury Internal Revenue Service  Cincinnati, OH 45999-0555 Write “EXCISE – FIRST TAXPAYER'S REPORT” across the top of that copy. Turbotax 2008 Optional reporting. Turbotax 2008   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. Turbotax 2008 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. Turbotax 2008 Providing information. Turbotax 2008   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. Turbotax 2008 If an optional report is filed, a copy should (but is not required to) be given to the buyer or owner. Turbotax 2008   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. Turbotax 2008 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. Turbotax 2008 A model statement of subsequent seller is shown in the Appendix as Model Certificate A. Turbotax 2008 The statement must contain all information necessary to complete the model. Turbotax 2008   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. Turbotax 2008 Each buyer must be given a copy of the report. Turbotax 2008 Refund claim. Turbotax 2008   You must have filed Form 720 and paid the second tax before you file for a refund of that tax. Turbotax 2008 You must make your claim for refund on Form 8849. Turbotax 2008 Complete Schedule 5 (Form 8849) and attach it to your Form 8849. Turbotax 2008 Do not include this claim with a claim under another tax provision. Turbotax 2008 You must not have included the second tax in the price of the fuel and must not have collected it from the purchaser. Turbotax 2008 You must submit the following information with your claim. Turbotax 2008 A copy of the first taxpayer's report (discussed earlier). Turbotax 2008 A copy of the statement of subsequent seller if the fuel was bought from someone other than the first taxpayer. Turbotax 2008 Definitions of Nontaxable Uses This section provides definitions of the terms used in Table 2-1 for nontaxable uses. Turbotax 2008 If applicable, the type of use number from Table 2-1 is indicated in each heading. Turbotax 2008 Type of use table. Turbotax 2008   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. Turbotax 2008 For type of use 2, the mobile machinery parenthetical applies only to Form 8849 and Form 720. Turbotax 2008 Table 2-1. Turbotax 2008 Type of Use Table No. Turbotax 2008 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. Turbotax 2008 1). Turbotax 2008   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. Turbotax 2008 Farm. Turbotax 2008   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. Turbotax 2008 It also includes structures such as greenhouses used primarily for the raising of agricultural or horticultural commodities. Turbotax 2008 A fish farm is an area where fish are grown or raised — not merely caught or harvested. Turbotax 2008 Farming purposes. Turbotax 2008   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. Turbotax 2008 To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. Turbotax 2008 To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. Turbotax 2008 To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. Turbotax 2008 To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. Turbotax 2008 For this use to qualify, you must have produced more than half the commodity so treated during the tax year. Turbotax 2008 Commodity means a single raw product. Turbotax 2008 For example, apples and peaches are two separate commodities. Turbotax 2008 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. Turbotax 2008 , is incidental to your farming operations. Turbotax 2008 Your tree operations will be incidental only if they are minor in nature when compared to the total farming operations. Turbotax 2008   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. Turbotax 2008 However, see Custom application of fertilizer and pesticide, next. Turbotax 2008   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. Turbotax 2008 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. Turbotax 2008 Custom application of fertilizer and pesticide. Turbotax 2008   Fuel used on a farm for farming purposes includes fuel used in the application of fertilizer, pesticides, or other substances, including aerial applications. Turbotax 2008 Generally, the applicator is treated as having used the fuel on a farm for farming purposes. Turbotax 2008 For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. Turbotax 2008 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. Turbotax 2008 Fuel used between airfield and farm. Turbotax 2008   Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as a farming purpose. Turbotax 2008 Fuel not used for farming. Turbotax 2008   Fuel is not used on a farm for farming purposes if it is used in any of the following ways. Turbotax 2008 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. Turbotax 2008 For personal use, such as mowing the lawn. Turbotax 2008 In processing, packaging, freezing, or canning operations. Turbotax 2008 In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. Turbotax 2008 Off-highway business use (No. Turbotax 2008 2). Turbotax 2008   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. Turbotax 2008 The terms “highway vehicle,” “public highway,” and “registered” are defined below. Turbotax 2008 Do not consider any use in a boat as an off-highway business use. Turbotax 2008   Off-highway business use includes fuels used in any of the following ways. Turbotax 2008 In stationary machines such as generators, compressors, power saws, and similar equipment. Turbotax 2008 For cleaning purposes. Turbotax 2008 In forklift trucks, bulldozers, and earthmovers. Turbotax 2008   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. Turbotax 2008 Example. Turbotax 2008 Caroline owns a landscaping business. Turbotax 2008 She uses power lawn mowers and chain saws in her business. Turbotax 2008 The gasoline used in the power lawn mowers and chain saws qualifies as fuel used in an off-highway business use. Turbotax 2008 The gasoline used in her personal lawn mower at home does not qualify. Turbotax 2008 Highway vehicle. Turbotax 2008   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. Turbotax 2008 Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. Turbotax 2008 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. Turbotax 2008 A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). Turbotax 2008 A special kind of cargo, goods, supplies, or materials. Turbotax 2008 Some off-highway task unrelated to highway transportation, except as discussed next. Turbotax 2008 Vehicles not considered highway vehicles. Turbotax 2008   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the credit or refund of fuel taxes. Turbotax 2008 Specially designed mobile machinery for nontransportation functions. Turbotax 2008 A self-propelled vehicle is not a highway vehicle if all the following apply. Turbotax 2008 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. Turbotax 2008 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. Turbotax 2008 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. Turbotax 2008 The vehicle must have traveled less than 7,500 miles on public highways during the taxable year. Turbotax 2008 Vehicles specially designed for off-highway transportation. Turbotax 2008 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. Turbotax 2008 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. Turbotax 2008 It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. Turbotax 2008 Nontransportation trailers and semitrailers. Turbotax 2008 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. Turbotax 2008 For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. Turbotax 2008 Public highway. Turbotax 2008   A public highway includes any road in the United States that is not a private roadway. Turbotax 2008 This includes federal, state, county, and city roads and streets. Turbotax 2008 Registered. Turbotax 2008   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. Turbotax 2008 Any highway vehicle operated under a dealer's tag, license, or permit is considered registered. Turbotax 2008 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. Turbotax 2008 Dual use of propulsion motor. Turbotax 2008   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. Turbotax 2008 It does not matter if the special equipment is mounted on the vehicle. Turbotax 2008 Example. Turbotax 2008 The motor of a registered concrete-mixer truck operates both the engine and the mixing unit by means of a power take-off. Turbotax 2008 The fuel used in the motor to run the mixer is not off-highway business use. Turbotax 2008 Use in separate motor. Turbotax 2008   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. Turbotax 2008 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. Turbotax 2008 You may make a reasonable estimate based on your operating experience and supported by your records. Turbotax 2008   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. Turbotax 2008 Add to this amount the fuel consumed while idling or warming up the motor before propelling the vehicle. Turbotax 2008 The difference between your total fuel used and the fuel used to propel the vehicle is the fuel used in the separate motor. Turbotax 2008 Example. Turbotax 2008 Hazel owns a refrigerated truck. Turbotax 2008 It has a separate motor for the refrigeration unit. Turbotax 2008 The same tank supplies both motors. Turbotax 2008 Using the truck's hubometer, Hazel figures that 90% of the fuel was used to propel the truck. Turbotax 2008 Therefore, 10% of the fuel is used in an off-highway business use. Turbotax 2008 Fuel lost or destroyed. Turbotax 2008   You cannot treat fuel lost or destroyed through spillage, fire, or other casualty as fuel used in an off-highway business use. Turbotax 2008 Export (No. Turbotax 2008 3). Turbotax 2008   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. Turbotax 2008 Fuel is not exported if it is in the fuel supply tank of a vehicle or aircraft. Turbotax 2008 In a boat engaged in commercial fishing (No. Turbotax 2008 4). Turbotax 2008   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. Turbotax 2008 They include boats used in both fresh and salt water fishing. Turbotax 2008 They do not include boats used for both sport fishing and commercial fishing on the same trip. Turbotax 2008 In certain intercity and local buses (No. Turbotax 2008 5). Turbotax 2008   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. Turbotax 2008 The bus must be engaged in one of the following activities. Turbotax 2008 Scheduled transportation along regular routes. Turbotax 2008 Nonscheduled operations if the seating capacity of the bus is at least 20 adults, not including the driver. Turbotax 2008 Vans and similar vehicles used for van-pooling or taxi service do not qualify. Turbotax 2008 Available to the general public. Turbotax 2008   This means you offer service to more than a limited number of persons or organizations. Turbotax 2008 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. Turbotax 2008 A bus does not qualify when its operator uses it to provide exclusive services to only one person, group, or organization. Turbotax 2008 Also, intercity bus transportation does not include transporting students and employees of schools or intercity transportation in a qualified local bus. Turbotax 2008 In a qualified local bus (No. Turbotax 2008 6). Turbotax 2008   In a qualified local bus means fuel used in a bus meeting all the following requirements. Turbotax 2008 It is engaged in furnishing (for compensation) intracity passenger land transportation available to the general public. Turbotax 2008 It operates along scheduled, regular routes. Turbotax 2008 It has a seating capacity of at least 20 adults (excluding the driver). Turbotax 2008 It is under contract with (or is receiving more than a nominal subsidy from) any state or local government to furnish the transportation. Turbotax 2008 Intracity passenger land transportation. Turbotax 2008   This is the land transportation of passengers between points located within the same metropolitan area. Turbotax 2008 It includes transportation along routes that cross state, city, or county boundaries if the routes remain within the metropolitan area. Turbotax 2008 Under contract. Turbotax 2008   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. Turbotax 2008 More than a nominal subsidy. Turbotax 2008   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. Turbotax 2008 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. Turbotax 2008 In a school bus (No. Turbotax 2008 7). Turbotax 2008   In a school bus means fuel used in a bus engaged in the transportation of students or employees of schools. Turbotax 2008 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. Turbotax 2008 For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. Turbotax 2008 8). Turbotax 2008   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. Turbotax 2008 In foreign trade (No. Turbotax 2008 9). Turbotax 2008   In foreign trade means fuel used in civil aircraft employed in foreign trade or trade between the United States and any of its possessions. Turbotax 2008 The term trade includes the transportation of persons or property for hire and the making of the necessary preparations for such transportation. Turbotax 2008 In the case of aircraft registered in a foreign country, the country must allow reciprocal benefits for aircraft registered in the United States. Turbotax 2008 Certain helicopter and fixed-wing aircraft uses (No. Turbotax 2008 10). Turbotax 2008   Includes: Certain helicopter uses. Turbotax 2008   Certain helicopter uses means fuel used by a helicopter for any of the following purposes. Turbotax 2008 Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. Turbotax 2008 Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Turbotax 2008 Providing emergency medical transportation. Turbotax 2008   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. Turbotax 2008 For item (1), treat each flight segment as a separate flight. Turbotax 2008 Fixed-wing aircraft uses. Turbotax 2008   Fixed-wing aircraft uses means fuel used by a fixed-wing aircraft for any of the following purposes. Turbotax 2008 Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Turbotax 2008 Providing emergency medical transportation. Turbotax 2008 The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. Turbotax 2008 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. Turbotax 2008 Exclusive use by a qualified blood collector organization (No. Turbotax 2008 11). Turbotax 2008   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. Turbotax 2008 Qualified blood collector organization. Turbotax 2008   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. Turbotax 2008 In a highway vehicle owned by the United States that is not used on a highway (No. Turbotax 2008 12). Turbotax 2008   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. Turbotax 2008 This use applies whether or not the vehicle is registered or required to be registered for highway use. Turbotax 2008 Exclusive use by a nonprofit educational organization (No. Turbotax 2008 13). Turbotax 2008   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. Turbotax 2008 It has a regular faculty and curriculum. Turbotax 2008 It has a regularly enrolled body of students who attend the place where the instruction normally occurs. Turbotax 2008   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. Turbotax 2008 Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. Turbotax 2008 14). Turbotax 2008   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. Turbotax 2008 A state or local government is any state, any political subdivision thereof, or the District of Columbia. Turbotax 2008 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. Turbotax 2008 Gasoline, diesel fuel, and kerosene used by the American Red Cross is considered to be the use of these fuels by a state. Turbotax 2008 In an aircraft or vehicle owned by an aircraft museum (No. Turbotax 2008 15). Turbotax 2008   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. Turbotax 2008 It is exempt from income tax as an organization described in section 501(c)(3). Turbotax 2008 It is operated as a museum under a state (or District of Columbia) charter. Turbotax 2008 It is operated exclusively for acquiring, exhibiting, and caring for aircraft of the type used for combat or transport in  World War II. Turbotax 2008   The aircraft or vehicle (such as a ground servicing vehicle for aircraft) must be used exclusively for the purposes described in item (3). Turbotax 2008 In military aircraft (No. Turbotax 2008 16). Turbotax 2008   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. Turbotax 2008 In commercial aviation (other than foreign trade). Turbotax 2008   See Commercial aviation, earlier, for the definition. Turbotax 2008 Use in a train. Turbotax 2008   Use in a train means fuel used in the propulsion engine of equipment or machinery that rides on rails. Turbotax 2008 This includes use in a locomotive, work train, switching engine, and track maintenance machine. Turbotax 2008 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. Turbotax 2008 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. Turbotax 2008 Biodiesel or renewable diesel mixture credit claimant. Turbotax 2008   Claimant produced a biodiesel mixture by mixing biodiesel with diesel fuel. Turbotax 2008 Claimant produced a renewable diesel mixture by mixing renewable diesel with liquid fuel (other than renewable diesel). Turbotax 2008   The person that produced and sold or used the mixture in their trade or business is the only person eligible to make this claim. Turbotax 2008 The credit is based on the gallons of biodiesel or renewable diesel in the mixture. Turbotax 2008 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. Turbotax 2008 Claim requirements. Turbotax 2008   See the Instructions for Form 720 for the biodiesel or renewable diesel mixture claim requirements. Turbotax 2008 Alternative fuel credit claimant. Turbotax 2008   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. Turbotax 2008 Carbon capture requirement. Turbotax 2008   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. Turbotax 2008 Alternative fuel credit. Turbotax 2008   The registered alternative fueler is the person eligible to make the claim. Turbotax 2008 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. Turbotax 2008 An alternative fueler includes a person who sells for use or uses an alternative fuel in aviation. Turbotax 2008 Alternative fuel mixture credit claimant. Turbotax 2008   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. Turbotax 2008 The credit is based on the gallons of alternative fuel in the mixture. Turbotax 2008 An alternative fuel mixture is a mixture of alternative fuel and section 4081 taxable fuel (gasoline, diesel fuel, or kerosene). Turbotax 2008 Registration. Turbotax 2008   You must be registered by the IRS to be eligible to claim the section 6426 fuel credit. Turbotax 2008 See Registration Requirements in chapter 1. Turbotax 2008 Credits for fuel provide incentive for United States production. Turbotax 2008   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. Turbotax 2008 The United States includes any possession of the United States. Turbotax 2008 Credit for fuels derived from paper or pulp production. Turbotax 2008   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. Turbotax 2008 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. Turbotax 2008 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. Turbotax 2008 See Notice 2005-4 and the Instructions for Form 720 for more information. Turbotax 2008 Also see Notice 2013-26 on page 984 of I. Turbotax 2008 R. Turbotax 2008 B. Turbotax 2008 2013-18 at www. Turbotax 2008 irs. Turbotax 2008 gov/pub/irs-irbs/irb13-18. Turbotax 2008 pdf; and see chapter 2, later. Turbotax 2008 Coordination with income tax credit. Turbotax 2008   Only one credit may be taken for any amount of biodiesel or renewable diesel. Turbotax 2008 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. Turbotax 2008   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. Turbotax 2008 Any excess credit may claimed on Schedule C (Form 720), Schedule 3 (Form 8849), or Form 4136. Turbotax 2008   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. Turbotax 2008   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. Turbotax 2008 Filing Claims This section tells you how to make a claim for a credit or refund of excise taxes on fuels. Turbotax 2008 This section also covers recordkeeping requirements and when to include the credit or refund in your income. Turbotax 2008 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. Turbotax 2008 In some cases, you will have to attach additional information. Turbotax 2008 You need to keep records that support your claim for a credit or refund. Turbotax 2008 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. Turbotax 2008 Ultimate purchaser. Turbotax 2008   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. Turbotax 2008 If you are an ultimate purchaser, you must keep the following records. Turbotax 2008 The number of gallons purchased and used during the period covered by your claim. Turbotax 2008 The dates of the purchases. Turbotax 2008 The names and addresses of suppliers and amounts purchased from each in the period covered by your claim. Turbotax 2008 The nontaxable use for which you used the fuel. Turbotax 2008 The number of gallons used for each nontaxable use. Turbotax 2008 It is important that your records show separately the number of gallons used for each nontaxable use that qualifies as a claim. Turbotax 2008 If the fuel is exported, you must have proof of exportation. Turbotax 2008   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. Turbotax 2008 Exceptions. Turbotax 2008    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. Turbotax 2008 However, see Claims by credit card issuers, later, for an exception. Turbotax 2008 The ultimate purchaser may not claim a credit or refund as follows. Turbotax 2008 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. Turbotax 2008 A new certificate is required each year or when any information in the current certificate expires. Turbotax 2008 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. Turbotax 2008 A new waiver is required each year or when any information in the current waiver expires. Turbotax 2008 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. Turbotax 2008 A new waiver is required each year or when any information in the current waiver expires. Turbotax 2008 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. Turbotax 2008 A new certificate is required each year or when any information in the current certificate expires. Turbotax 2008 Registered ultimate vendor. Turbotax 2008   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. Turbotax 2008 If you are a registered ultimate vendor, you must keep certain information pertaining to the sale of the fuel. Turbotax 2008   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. Turbotax 2008 You are required to have a valid certificate or waiver in your possession in order to make the claim. Turbotax 2008   In addition, you must have a registration number that has not been revoked or suspended. Turbotax 2008 See Form 637. Turbotax 2008 State use. Turbotax 2008   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. Turbotax 2008 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. Turbotax 2008 The name and taxpayer identification number of each person (government unit) that bought the fuel. Turbotax 2008 The number of gallons sold to each person. Turbotax 2008 An unexpired certificate from the buyer. Turbotax 2008 See Model Certificate P in the Appendix. Turbotax 2008 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. Turbotax 2008 Nonprofit educational organization and state use. Turbotax 2008   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. Turbotax 2008 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. Turbotax 2008 The name and taxpayer identification number of each person (nonprofit educational organization or government unit) that bought the fuel. Turbotax 2008 The number of gallons sold to each person. Turbotax 2008 An unexpired certificate from the buyer. Turbotax 2008 See Model Certificate M in the Appendix. Turbotax 2008  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. Turbotax 2008 Blocked pump. Turbotax 2008   To make a claim as an ultimate vendor (blocked pump), you must have a UP registration number. Turbotax 2008 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. Turbotax 2008 The date of each sale. Turbotax 2008 The name and address of the buyer. Turbotax 2008 The number of gallons sold to that buyer. Turbotax 2008 Certain intercity and local bus use. Turbotax 2008   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. Turbotax 2008 You must keep the following information. Turbotax 2008 The date of each sale. Turbotax 2008 The name and address of the buyer. Turbotax 2008 The number of gallons sold to the buyer. Turbotax 2008 A copy of the waiver signed by the buyer at the time the credit or payment is claimed. Turbotax 2008 See Model Waiver N in the Appendix. Turbotax 2008 Kerosene for use in commercial aviation or noncommercial aviation. Turbotax 2008   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. Turbotax 2008 See Kerosene for use in aviation, earlier, for a list of nontaxable uses. Turbotax 2008 You must keep the following information. Turbotax 2008 The date of each sale. Turbotax 2008 The name and address of the buyer. Turbotax 2008 The number of gallons sold to the buyer. Turbotax 2008 A copy of the waiver signed by the buyer at the time the credit or payment is claimed. Turbotax 2008 See Model Waiver L in the Appendix. Turbotax 2008 Kerosene for use in nonexempt, noncommercial aviation. Turbotax 2008   To make a claim as an ultimate vendor of kerosene for use in nonexempt, noncommercial aviation, you must have a UA registration number. Turbotax 2008 You must keep the following information. Turbotax 2008 The date of each sale. Turbotax 2008 The name and address of the buyer. Turbotax 2008 The number of gallons sold to the buyer. Turbotax 2008 A copy of the certificate signed by the buyer at the time the credit or payment is claimed. Turbotax 2008 See Model Certificate Q in the Appendix. Turbotax 2008 Claims by credit card issuers. Turbotax 2008   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. Turbotax 2008 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). Turbotax 2008   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. Turbotax 2008 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. Turbotax 2008   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. Turbotax 2008 A state is not allowed to make a claim for these fuels. Turbotax 2008 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. Turbotax 2008   The claim from the credit card issuer must contain the following information as it applies to the fuel covered in the claim. Turbotax 2008 The total number of gallons. Turbotax 2008 Its registration number. Turbotax 2008 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. Turbotax 2008 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. Turbotax 2008 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. Turbotax 2008 Taxpayer identification number. Turbotax 2008   To file a claim, you must have a taxpayer identification number. Turbotax 2008 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. Turbotax 2008   If you normally file only a U. Turbotax 2008 S. Turbotax 2008 individual income tax return (such as Form 1040 or 1040NR), use your SSN or ITIN. Turbotax 2008 You get an SSN by filing Form SS-5, Application for a Social Security Card, with the Social Security Administration. Turbotax 2008 To get an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. Turbotax 2008   If you operate a business, use your EIN. Turbotax 2008 If you do not have an EIN, you may apply for one online. Turbotax 2008 Go to the IRS website at irs. Turbotax 2008 gov/businesses/small and click on the “Employer ID Numbers (EINs)” link. Turbotax 2008 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. Turbotax 2008 Claiming A Refund Generally, you may claim a refund of excise taxes on Form 8849. Turbotax 2008 Complete and attach to Form 8849 the appropriate Form 8849 schedules. Turbotax 2008 The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. Turbotax 2008 If you file Form 720, you can use the Schedule C (Form 720) for your refund claims for the quarter. Turbotax 2008 See the Instructions for Form 720. Turbotax 2008 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. Turbotax 2008 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. Turbotax 2008 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. Turbotax 2008 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. Turbotax 2008 Only one claim may be made for any particular amount of alternative fuel. Turbotax 2008 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. Turbotax 2008 See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2, earlier. Turbotax 2008 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. Turbotax 2008 If you meet certain requirements (discussed earlier), you may be able to make a claim during the year. Turbotax 2008 Credit only. Turbotax 2008   You can claim the following taxes only as a credit on Form 4136. Turbotax 2008 Tax on fuels used for nontaxable uses if the total for your tax year is less than $750. Turbotax 2008 Tax on fuel you did not include in any claim for refund previously filed for any quarter of your tax year. Turbotax 2008 Tax on fuel you used in mobile machinery (off-highway business use) that traveled less than 7,500 miles on public highways. Turbotax 2008 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). Turbotax 2008 When to file. Turbotax 2008   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). Turbotax 2008 You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. Turbotax 2008 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. Turbotax 2008 How to claim a credit. Turbotax 2008   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, or farmers' cooperative association. Turbotax 2008 Individuals. Turbotax 2008   You claim the credit on the “Credits from” line of Form 1040. Turbotax 2008 Also check box b on that line. Turbotax 2008 If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. Turbotax 2008 Partnerships. Turbotax 2008   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. Turbotax 2008 , showing each partner's share of the number of gallons of each fuel sold or used for a non