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Turbotax 2008

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Turbotax 2008

Turbotax 2008 Publication 584SP - Additional Material Table of Contents This image is too large to be displayed in the current screen. Turbotax 2008 Please click the link to view the image. Turbotax 2008 Pasillo de Entrada (Entrance Hall) This image is too large to be displayed in the current screen. Turbotax 2008 Please click the link to view the image. Turbotax 2008 Sala de Estar (Living Room) This image is too large to be displayed in the current screen. Turbotax 2008 Please click the link to view the image. Turbotax 2008 Comedor (Dining Room) This image is too large to be displayed in the current screen. Turbotax 2008 Please click the link to view the image. Turbotax 2008 Cocina (Kitchen) This image is too large to be displayed in the current screen. Turbotax 2008 Please click the link to view the image. Turbotax 2008 Cuarto de Trabajo (Den) This image is too large to be displayed in the current screen. Turbotax 2008 Please click the link to view the image. Turbotax 2008 Dormitorios (Bedrooms) This image is too large to be displayed in the current screen. Turbotax 2008 Please click the link to view the image. Turbotax 2008 Baños (Bathrooms) This image is too large to be displayed in the current screen. Turbotax 2008 Please click the link to view the image. Turbotax 2008 Cuarto de Recreación/Juegos (Recreation Room) This image is too large to be displayed in the current screen. Turbotax 2008 Please click the link to view the image. Turbotax 2008 Lavadero y Sótano (Laundry and Basement) This image is too large to be displayed in the current screen. Turbotax 2008 Please click the link to view the image. Turbotax 2008 Garaje (Garage) This image is too large to be displayed in the current screen. Turbotax 2008 Please click the link to view the image. Turbotax 2008 Equipo Deportivo (Sporting Equipment) This image is too large to be displayed in the current screen. Turbotax 2008 Please click the link to view the image. Turbotax 2008 Ropa de Hombres (Men's Clothing) This image is too large to be displayed in the current screen. Turbotax 2008 Please click the link to view the image. Turbotax 2008 Ropa de Mujeres (Women's Clothing) This image is too large to be displayed in the current screen. Turbotax 2008 Please click the link to view the image. Turbotax 2008 Ropa de Niños (Children's Clothing) This image is too large to be displayed in the current screen. Turbotax 2008 Please click the link to view the image. Turbotax 2008 Joyería (Jewelry) This image is too large to be displayed in the current screen. Turbotax 2008 Please click the link to view the image. Turbotax 2008 Enseres Eléctricos (Electrical Appliances) This image is too large to be displayed in the current screen. Turbotax 2008 Please click the link to view the image. Turbotax 2008 Artículos de Hilo (Linens) This image is too large to be displayed in the current screen. Turbotax 2008 Please click the link to view the image. Turbotax 2008 Artículos Misceláneos (Miscellaneous) This image is too large to be displayed in the current screen. Turbotax 2008 Please click the link to view the image. Turbotax 2008 vehículos motorizados This image is too large to be displayed in the current screen. Turbotax 2008 Please click the link to view the image. Turbotax 2008 Hogar (Excluyendo su contenido) Hoja de Trabajo A. Turbotax 2008 Costo u Otra Base (Ajustada) Precaución:Vea Instrucciones de la Hoja de Trabajo A antes de usar esta hoja de trabajo. Turbotax 2008         (a) Parte Personal (b) Parte Comercial/de Alquiler 1. Turbotax 2008   Anote el precio de compra de la vivienda dañada o destruida. Turbotax 2008 (Si usted presentó el Formulario 2119 cuando en un principio adquirió dicha vivienda para aplazar ganancias provenientes de la venta de una vivienda anterior antes del 7 de mayo de 1997, anote la base ajustada de la vivienda nueva, usando la cantidad que aparece en dicho Formulario 2119). Turbotax 2008 1. Turbotax 2008     2. Turbotax 2008   Puntos pagados por el vendedor para una vivienda comprada después de 1990. Turbotax 2008 No incluya puntos pagados por el vendedor que ya restó para llegar a la cantidad anotada en la línea 1 2. Turbotax 2008     3. Turbotax 2008   Reste la línea 2 de la línea 1 3. Turbotax 2008     4. Turbotax 2008   Cargos por liquidación o costos de cierre. Turbotax 2008 (Vea Settlement Costs (Costos de Liquidación) en la Publicación 551, en inglés). Turbotax 2008 Si la línea 1 incluye la base ajustada de la vivienda nueva del Formulario 2119, ignore las líneas 4a a la 4g y 5; para entonces pasar a la línea 6. Turbotax 2008         a. Turbotax 2008 Honorarios por estudios de escritura 4a. Turbotax 2008       b. Turbotax 2008 Honorarios legales (incluyendo honorarios por trámites relacionados con la escritura y la preparación de documentos) 4b. Turbotax 2008       c. Turbotax 2008 Estudios topográficos 4c. Turbotax 2008       d. Turbotax 2008 Seguro de escritura de propietario 4d. Turbotax 2008       e. Turbotax 2008 Impuestos de traspaso o de sello 4e. Turbotax 2008       f. Turbotax 2008 Cantidades que el vendedor adeudaba y que usted acordó pagar (impuestos atrasados o intereses, costos de registro o cargos hipotecarios y comisiones sobre las ventas) 4f. Turbotax 2008       g. Turbotax 2008 Otros gastos 4g. Turbotax 2008     5. Turbotax 2008   Sume las líneas 4a a la 4g 5. Turbotax 2008     6. Turbotax 2008   Costo de ampliaciones y mejoras. Turbotax 2008 (Vea Increases to Basis (Aumentos en la Base) en la Publicación 551, en inglés). Turbotax 2008 No incluya ninguna de las ampliaciones o mejoras incluidas en la línea 1 6. Turbotax 2008     7. Turbotax 2008   Tasaciones tributarias especiales pagadas por concepto de mejoras locales, tales como calles y aceras o banquetas 7. Turbotax 2008     8. Turbotax 2008   Otros aumentos en la base 8. Turbotax 2008     9. Turbotax 2008   Sume las líneas 3, 5, 6, 7 y 8 9. Turbotax 2008     10. Turbotax 2008   Depreciación (permitida o permisible) relacionada con el uso comercial o alquiler de la vivienda 10. Turbotax 2008 0   11. Turbotax 2008   Otras disminuciones en la base (Vea Decreases to Basis (Disminuciones en la Base) en la Publicación 551, en inglés). Turbotax 2008 11. Turbotax 2008     12. Turbotax 2008   Sume las líneas 10 y 11 12. Turbotax 2008     13. Turbotax 2008   Costo u otra base (ajustada) de la vivienda dañada o destruida. Turbotax 2008 Reste la línea 12 de la línea 9. Turbotax 2008 Anote dicha cantidad aquí y en la línea 2 del Anexo 20 13. Turbotax 2008     Instrucciones para la Hoja de Trabajo A. Turbotax 2008 Si usted usa la Hoja de Trabajo A para calcular el costo u otra base (ajustada) de su vivienda, siga estas instrucciones. Turbotax 2008 NO utilice esta hoja de trabajo para determinar el costo de su base si adquirió interés de su vivienda por un difunto que falleció en 2010 y el albacea de su caudal hereditario presentó el Formulario 8939. Turbotax 2008 SI. Turbotax 2008 . Turbotax 2008 . Turbotax 2008   ENTONCES. Turbotax 2008 . Turbotax 2008 . Turbotax 2008 usted heredó su vivienda de un difunto que falleció antes o depués del 2010, o de un difunto que falleció en el 2010 pero la albacea de su caudal hereditario no presentó el Formulario 8939. Turbotax 2008 1 omita las líneas 1 a la 4 de la hoja de trabajo. Turbotax 2008 2 encuentre su base utilizando las reglas bajo Inherited Property (Bienes Heredados) en la Publicación 551, en inglés. Turbotax 2008 Anote esta cantidad en la línea 5 de la hoja de trabajo. Turbotax 2008 3 llene las líneas 6 a la 13 de la hoja de trabajo. Turbotax 2008 usted recibió su vivienda como un regalo (donación) 1 lea Property Received as Gift (Bienes Recibidos como Regalo (Donación)) en la Publicación 551, en inglés, y anote en las líneas 1 y 3 de la hoja de trabajo la base ajustada del donante o el valor justo de mercado de la vivienda en el momento del regalo (donación), lo que proceda. Turbotax 2008 2 si usted puede sumar algún impuesto federal sobre donaciones a su base, anote esa cantidad en la línea 5 de la hoja de trabajo. Turbotax 2008 3 llene el resto de la hoja de trabajo. Turbotax 2008 usted recibió su vivienda como un canje por otra propiedad 1 anote en la línea 1 de la hoja de trabajo el valor justo de mercado de la otra propiedad al tiempo del canje. Turbotax 2008 (Pero si usted recibió su vivienda como un canje por su vivienda anterior antes del 7 de mayo de 1997, y tuvo una ganancia en que el canje se aplazó utilizando el Formulario 2119, anote en la línea 1 de la hoja de trabajo la base ajustada de la vivienda nueva que aparece en dicho formulario). Turbotax 2008 2 llene el resto de la hoja de trabajo. Turbotax 2008 usted construyó su vivienda 1 sume el precio de compra del terreno y el costo de la construcción de la vivienda. Turbotax 2008 Anote ese total en la línea 1 de la hoja de trabajo. Turbotax 2008 (Sin embargo, si usted presentó un Formulario 2119 para aplazar ganancias en la venta de una vivienda anterior antes del 7 de mayo de 1997, anote en la línea 1 de la hoja de trabajo la base ajustada de la vivienda nueva que aparece en dicho formulario). Turbotax 2008 2 llene el resto de la hoja de trabajo. Turbotax 2008 usted recibió su vivienda de su cónyuge después del 18 de julio de 1984 1 ignore las líneas 1 a la 4 de la hoja de trabajo. Turbotax 2008 2 anote en la línea 5 de la hoja de trabajo el costo u otra base (ajustada) de su cónyuge en la vivienda justo antes de que usted la haya recibido. Turbotax 2008 3 llene las líneas 6 a la 13 de la hoja de trabajo, haciendo ajustes a la base solamente por acontecimientos después del traspaso. Turbotax 2008 usted fue dueño de una vivienda conjuntamente con su cónyuge, el cual le traspasó su participación en la misma después del 18 de julio de 1984     llene una hoja de trabajo, haciendo los ajustes a la base por acontecimientos tanto antes como después del traspaso. Turbotax 2008   usted recibió su vivienda de su cónyuge antes del 19 de julio de 1984 1 ignore las líneas 1 a la 4 de la hoja de trabajo. Turbotax 2008 2 anote en la línea 5 de la hoja de trabajo el valor justo de mercado de la vivienda cuando usted la recibió. Turbotax 2008 3 llene las líneas 6 a la 13 de la hoja de trabajo, ajustando la base solamente por acontecimientos después del traspaso. Turbotax 2008 usted fue dueño de una vivienda conjuntamente con su cónyuge, el cual le traspasó su participación en la misma antes del 19 de julio de 1984 1 llene una hoja de trabajo, las líneas 1 a la 13, ajustando la base solamente por acontecimientos antes del traspaso. Turbotax 2008 2 multiplique la cantidad de la línea 13 de esa hoja de trabajo por 0. Turbotax 2008 5 para obtener la base ajustada de la mitad de su participación a la hora del traspaso. Turbotax 2008 3 multiplique el valor justo de mercado de la vivienda a la hora del traspaso por 0. Turbotax 2008 5. Turbotax 2008 Generalmente, el resultado corresponde a la base de la mitad de la participación de su cónyuge. Turbotax 2008 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. Turbotax 2008 5 complete el resto de la segunda hoja de trabajo, ajustando la base solamente por acontecimientos después del traspaso. Turbotax 2008 usted fue dueño de su vivienda conjuntamente con alguien (aparte de cónyuges que presenten una declaración conjunta) 1 llene las líneas 1 a la 13 de la hoja de trabajo. Turbotax 2008 2 multiplique la cantidad de la línea 13 para obtener la base ajustada suya por el porcentaje de su parte de su participación de la vivienda. Turbotax 2008 Instrucciones para la Hoja de Trabajo A. Turbotax 2008 (Continuación) SI. Turbotax 2008 . Turbotax 2008 . Turbotax 2008   ENTONCES. Turbotax 2008 . Turbotax 2008 . Turbotax 2008 usted fue dueño de su vivienda conjuntamente con su cónyuge que falleció antes de 2010 y antes de un hecho fortuito 1 llene una hoja de trabajo, las líneas 1 a la 13, incluyendo ajustes a la base solamente por acontecimientos antes del fallecimiento de su cónyuge. Turbotax 2008 2 multiplique la cantidad de la línea 13 de esa hoja de trabajo por 0. Turbotax 2008 5 para obtener la base ajustada de la mitad de su participación a la fecha del fallecimiento. Turbotax 2008 3 calcule la base de la mitad de la participación de su cónyuge. Turbotax 2008 Esto corresponde a la mitad del valor justo de mercado en la fecha del fallecimiento (o la valoración alternativa usada posteriormente para propósitos de los impuestos de sucesiones o caudales hereditarios). Turbotax 2008 (La base de su mitad seguirá siendo la mitad de la base ajustada determinada en el paso 2). Turbotax 2008 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. Turbotax 2008 5 complete las líneas 6 a la 13 de la segunda hoja de trabajo, ajustando la base solamente por acontecimientos después del fallecimiento de su cónyuge. Turbotax 2008 usted fue dueño de su vivienda conjuntamente con su cónyuge que falleció antes de 2010 y antes de un hecho fortuito y, su vivienda permanente está en un estado donde rigen las leyes de la comunidad de bienes matrimoniales 1 ignore las líneas 1 a la 4 de la hoja de trabajo. Turbotax 2008 2 anote la cantidad de su base en la línea 5 de la hoja de trabajo. Turbotax 2008 Generalmente, esto corresponde al valor justo de mercado de la vivienda al momento del fallecimiento. Turbotax 2008 (No obstante, vea Community Property (Comunidad de Bienes Matrimoniales) en la Publicación 551, en inglés, para reglas especiales). Turbotax 2008 3 llene el resto de la hoja de trabajo, ajustando la base solamente por acontecimientos después del fallecimiento de su cónyuge. Turbotax 2008 usted fue dueño de su vivienda conjuntamente con alguien (que no sean cónyuges que presenten la declaración conjunta) que falleció antes de 2010 y antes de un hecho fortuito 1 llene las líneas 1 a la 13 de la hoja de trabajo, incluyendo ajustes a la base solamente por acontecimientos antes del fallecimiento del codueño. Turbotax 2008 2 multiplique la cantidad de la línea 13 por el porcentaje de su parte de su participación de la vivienda para obtener la base ajustada suyo en la fecha del fallecimiento. Turbotax 2008 3 multiplique el valor justo del mercado en la fecha del fallecimiento (o use la valuació alterna usada posteriormente para propositos de los impuestos de sucesiones o caudales hereditarios) por el porcentaje que corresponde a la participación del codueño. Turbotax 2008 Ésta es la base para el interés parcial del codueño. Turbotax 2008 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. Turbotax 2008 5 complete las líneas 6 a la 13 de la segunda hoja de trabajo incluyendo ajustes a la base solamente por acontecimientos después del fallecimiento del codueño. Turbotax 2008 alguna vez su vivienda sufrió daños debido a un hecho fortuito anterior 1 en la línea 8 de la hoja de trabajo, anote toda cantidad que haya gastado para restaurar la vivienda a su estado original antes del hecho fortuito anterior. Turbotax 2008 2 en la línea 11 anote: todo reembolso de seguros que usted haya recibido (o espera recibir) por la pérdida anterior  y toda pérdida por hecho fortuito deducible de años anteriores no cubierta por  su seguro. Turbotax 2008 la persona que le vendió su vivienda pagó puntos sobre su préstamo y usted compró su vivienda después de 1990 pero antes del 4 de abril de 1994   en la línea 2 anote los puntos pagados por el vendedor solamente si usted los dedujo como intereses hipotecarios de la vivienda en el año en que fueron pagados (a no ser que haya utilizado los puntos pagados por el vendedor para reducir la cantidad de la línea 1). Turbotax 2008 la persona que le vendió su vivienda pagó puntos sobre su préstamo y usted compró su vivienda después del 3 de abril de 1994   en la línea 2 anote los puntos pagados por el vendedor aun si usted no los dedujo (a no ser que haya utilizado los puntos pagados por el vendedor para reducir la cantidad de la línea 1). Turbotax 2008 usted usó parte de la propiedad como su vivienda y parte de ella para propósitos comerciales o para generar ingresos de alquiler   usted debe asignar las anotaciones en la Hoja de Trabajo A entre la parte personal (columna (a)) y la parte comercial/de alquiler (columna (b)). Turbotax 2008 no corresponde ninguno de los puntos anteriores   llene completamente la hoja de trabajo. Turbotax 2008 Prev  Up  Next   Home   More Online Publications
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The Turbotax 2008

Turbotax 2008 14. Turbotax 2008   Excise Taxes Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Fuels Used in FarmingBuyer of fuel, including undyed diesel fuel or undyed kerosene. Turbotax 2008 Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). Turbotax 2008 Custom application of fertilizer and pesticide. Turbotax 2008 Fuel not used for farming. Turbotax 2008 Dyed Diesel Fuel and Dyed Kerosene Fuels Used in Off-Highway Business Use Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines How To Claim a Credit or RefundCredit only. Turbotax 2008 Claiming a Credit Claiming a Refund Including the Credit or Refund in Income Introduction You may be eligible to claim a credit on your income tax return for the federal excise tax on certain fuels. Turbotax 2008 You may also be eligible to claim a quarterly refund of the fuel taxes during the year, instead of waiting to claim a credit on your income tax return. Turbotax 2008 Whether you can claim a credit or refund depends on whether the fuel was taxed and the purpose (nontaxable use) for which you used the fuel. Turbotax 2008 The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. Turbotax 2008 Use on a farm for farming purposes. Turbotax 2008 Off-highway business use. Turbotax 2008 Uses other than as a fuel in a propulsion engine, such as home use. Turbotax 2008 Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. Turbotax 2008 See Publication 510, Excise Taxes, for more information. Turbotax 2008 Topics - This chapter discusses: Fuels used in farming Dyed diesel fuel and dyed kerosene Fuels used in off-highway business use Fuels used for household purposes How to claim a credit or refund Including the credit or refund in income Useful Items - You may want to see: Publication 510 Excise Taxes Form (and Instructions) 720 Quarterly Federal Excise Tax Return 4136 Credit for Federal Tax Paid on Fuels 8849 Claim for Refund of Excise Taxes See chapter 16 for information about getting publications and forms. Turbotax 2008 Fuels Used in Farming Owners, operators, and tenants of farms and certain other persons may be eligible to claim a credit or refund of excise taxes on fuel used in the trade or business of farming, when used on a farm in the United States for farming purposes. Turbotax 2008 See Table 14-1 for a list of available fuel tax credits and refunds. Turbotax 2008 Fuel is used on a farm for farming purposes only if 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 finishing cattle. Turbotax 2008 It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. Turbotax 2008 A fish farm is an area where fish are grown or raised and not merely caught or harvested. Turbotax 2008 Table 14-1. Turbotax 2008 Fuel Tax Credits and Refunds at a Glance Use this table to see if you can take a credit or refund for a nontaxable use of the fuel listed. Turbotax 2008 Fuel Used On a Farm for Farming Purposes Off-Highway Business Use Household Use or Use Other Than as a Fuel1 Gasoline Credit only Credit or refund None Aviation gasoline Credit only None None Undyed diesel fuel and undyed kerosene Credit or refund Credit or refund2 Credit or refund2 Kerosene for use in aviation Credit or refund None None Dyed diesel fuel and dyed kerosene None None None Other Fuels (including alternative fuels)3 Credit or refund Credit or refund None 1For a use other than as fuel in a propulsion engine. Turbotax 2008 2Applies to undyed kerosene not sold from a blocked pump or, under certain circumstances, for blending with undyed diesel fuel to be used for heating purposes. Turbotax 2008 See Reg. Turbotax 2008 48. Turbotax 2008 6427-10 (b)(1) for the definition of a blocked pump. Turbotax 2008 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. Turbotax 2008 It includes the alternative fuels: liquefied petroleum gas (LPG),“P” Series fuels, compressed natural gas (CNG), liquefied hydrogen, any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process, liquid fuel derived from biomass, liquid natural gas (LNG), liquefied gas derived from biomass, and compressed gas derived from biomass. Turbotax 2008 Farming purposes. Turbotax 2008   As the owner, tenant, or operator and the ultimate purchaser of fuel that you purchased, you use the 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 The more-than-one-half test applies separately to each commodity. 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 these activities are incidental to your farming operations. Turbotax 2008 Your tree operations are 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 (independent contractor), performs a service for you on your farm for any of the purposes included in list items (1) or (2), above, you are considered to be the ultimate purchaser who used the fuel on a farm for farming purposes. Turbotax 2008 Therefore, you can still claim the credit or refund for the fuel so used. Turbotax 2008 However, see Custom application of fertilizer and pesticide, later. Turbotax 2008 If the other person performs any other services for you on your farm for purposes not included in list items (1) or (2) above, no one can claim the credit or refund for fuel used on your farm for those other services. Turbotax 2008 Buyer of fuel, including undyed diesel fuel or undyed kerosene. Turbotax 2008   If doubt exists whether the owner, tenant, or operator of the farm bought the fuel, determine who actually bore the cost of the fuel. Turbotax 2008 For example, if the owner of a farm and his or her tenant equally share the cost of gasoline used on the farm, each can claim a credit for the tax on half the fuel used. Turbotax 2008 Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). Turbotax 2008   Usually, the farmer is the only person who can make a claim for credit or refund for the tax on undyed diesel fuel, undyed kerosene, or other fuels (including alternative fuel) used for farming purposes. Turbotax 2008 However, see Custom application of fertilizer and pesticide, next. Turbotax 2008 Also see Dyed Diesel Fuel and Dyed Kerosene, later. Turbotax 2008 Example. Turbotax 2008 Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. Turbotax 2008 Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. Turbotax 2008 In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. Turbotax 2008 Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. Turbotax 2008 Haleigh can claim the credit for the 200 gallons of undyed diesel fuel used by Tyler on her farm because it qualifies as fuel used on the farm for farming purposes. Turbotax 2008 No one can claim a credit for the 25 gallons used by Lee because that fuel was not used for a farming purpose included in list items (1) or (2), above. Turbotax 2008 In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. Turbotax 2008 Custom application of fertilizer and pesticide. Turbotax 2008   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. Turbotax 2008 Generally, the applicator is treated as having used the fuel on a farm for farming purposes. Turbotax 2008 For applicators using highway vehicles, only the fuel used on the farm is exempt. Turbotax 2008 Fuel used traveling on the highway to and from the farm is taxable. Turbotax 2008 Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as used for a farming purpose. 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 the right to make the claim to the registered ultimate vendor. Turbotax 2008 A sample waiver is included as Model Waiver L in the appendix of Publication 510. Turbotax 2008 A registered ultimate vendor is the person who sells undyed diesel fuel, undyed kerosene, or kerosene for use in aviation to the user (ultimate purchaser) of the fuel for use on a farm for farming purposes. Turbotax 2008 To claim a credit or refund of tax, the ultimate vendor must be registered with the Internal Revenue Service at the time the claim is made. Turbotax 2008 However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. Turbotax 2008 Fuel not used for farming. Turbotax 2008   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. Turbotax 2008 Off the farm, such as on the highway or in noncommercial aviation, even if the fuel is used in transporting livestock, feed, crops, or equipment. Turbotax 2008 For personal use, such as lawn mowing. 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 All-terrain vehicles (ATVs). Turbotax 2008   Fuel used in ATVs on a farm for farming purposes, discussed earlier, is eligible for a credit or refund of excise taxes on the fuel. Turbotax 2008 Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. Turbotax 2008 If ATVs are used both for farming and nonfarming purposes, only that portion of the fuel used for farming purposes is eligible for the credit or refund. Turbotax 2008 Dyed Diesel Fuel and Dyed Kerosene If you purchase dyed diesel fuel or dyed kerosene for a nontaxable use, you must use it only on a farm for farming purposes or for other nontaxable purposes. Turbotax 2008 For example, you should not use dyed diesel fuel in a truck that is used both on the farm for farming purposes and on the highway, even though the highway use is in connection with farm business. Turbotax 2008 Excise tax applies to the fuel used by the truck on the highways. Turbotax 2008 In this situation, undyed (taxed) fuel should be purchased for the truck. Turbotax 2008 You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. Turbotax 2008 You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. Turbotax 2008 Penalty. Turbotax 2008   A penalty is imposed on any person who knowingly uses, sells, or alters dyed diesel fuel or dyed kerosene for any purpose other than a nontaxable use. Turbotax 2008 The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. Turbotax 2008 After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. Turbotax 2008 For more information on this penalty, see Publication 510. Turbotax 2008 Fuels Used in Off-Highway Business Use You may be eligible to claim a credit or refund for the excise tax on fuel used in an off-highway business use. Turbotax 2008 Off-highway business use. Turbotax 2008   This is any use of fuel in a trade or business or in an income-producing activity. Turbotax 2008 The use must not be in a highway vehicle registered or required to be registered for use on public highways. Turbotax 2008 Off-highway business use generally does not include any use in a recreational motorboat. Turbotax 2008 Examples. Turbotax 2008   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. Turbotax 2008 In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. Turbotax 2008   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. Turbotax 2008 For more information, see Publication 510. Turbotax 2008 Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines You may be eligible to claim a credit or refund for the excise tax on undyed diesel fuel or kerosene used for home heating, lighting, and cooking. Turbotax 2008 This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. Turbotax 2008 Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. Turbotax 2008 How To Claim a Credit or Refund You may be able to claim a credit or refund of the excise tax on fuels you use for nontaxable uses. Turbotax 2008 The basic rules for claiming credits and refunds are listed in Table 14-2 . Turbotax 2008 Table 14-2. Turbotax 2008 Claiming a Credit or Refund of Excise Taxes This table gives the basic rules for claiming a credit or refund of excise taxes on fuels used for a nontaxable use. Turbotax 2008   Credit Refund Which form to use Form 4136, Credit for Federal Tax Paid on Fuels Form 8849, Claim for Refund of Excise Taxes, and Schedule 1 (Form 8849), Nontaxable Use of Fuels Type of form Annual Quarterly When to file With your income tax return By the last day of the quarter following the last quarter included in the claim Amount of tax Any amount $750 or more1 1You may carry over an amount less than $750 to the next quarter. 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 You do not have to use any special form, but the records should establish the following information. Turbotax 2008 The total number of gallons bought 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 bought from each during 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 separately show the number of gallons used for each nontaxable use that qualifies as a claim. Turbotax 2008 For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. Turbotax 2008 Credit or refund. Turbotax 2008   A credit is an amount that reduces the tax on your income tax return when you file it at the end of the year. Turbotax 2008 If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. Turbotax 2008 Credit only. Turbotax 2008   You can claim the following taxes only as a credit on your income tax return. Turbotax 2008 Tax on gasoline and aviation gasoline you used on a farm for farming purposes. Turbotax 2008 Tax on fuels (including undyed diesel fuel or undyed kerosene) you used for nontaxable uses if the total for the 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 the tax year. Turbotax 2008 Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. Turbotax 2008 Do not claim a credit for any excise tax for which you have filed a refund claim. 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, trust, or farmers' cooperative association. Turbotax 2008 Individuals. Turbotax 2008   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. 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 Partnership. 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 nontaxable use, the type of use, and the applicable credit per gallon. Turbotax 2008 Each partner claims the credit on his or her income tax return for the partner's share of the fuel used by the partnership. Turbotax 2008 An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. Turbotax 2008 S. Turbotax 2008 Return of Income for Electing Large Partnerships. Turbotax 2008 Other entities. Turbotax 2008   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. Turbotax 2008 When to claim a credit. Turbotax 2008   You can claim a fuel tax credit on your income tax return for the year you used the fuel. 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 A claim for credit or refund of an overpayment must generally be filed within the later of: Three years from the date the original return was filed, or Two years from the date the tax was paid. 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 schedule(s). 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 its Schedule C 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 Form 720 or Form 4136. Turbotax 2008 You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. Turbotax 2008 This amount is the excise tax on all fuels used for a nontaxable use during that quarter or any prior quarter (for which no other claim has been filed) during the tax year. Turbotax 2008 If you cannot claim at least $750 at the end of a quarter, you carry the amount over to the next quarter of your tax year to determine if you can claim at least $750 for that quarter. Turbotax 2008 If you cannot claim at least $750 at the end of the fourth quarter of your tax year, you must claim a credit on your income tax return using Form 4136. Turbotax 2008 Only one claim can be filed for a quarter. Turbotax 2008 You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. Turbotax 2008 You must claim a credit on your income tax return for the tax. Turbotax 2008 How to file a quarterly claim. Turbotax 2008   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. Turbotax 2008 Send it to the address shown in the instructions. Turbotax 2008 If you file Form 720, you can use its Schedule C for your refund claims. Turbotax 2008 See the Instructions for Form 720. Turbotax 2008 When to file a quarterly claim. Turbotax 2008   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. Turbotax 2008 If you do not file a timely refund claim for the fourth quarter of your tax year, you will have to claim a credit for that amount on your income tax return, as discussed earlier. Turbotax 2008    In most situations, the amount claimed as a credit or refund will be less than the amount deducted as fuel tax expense because the Leaking Underground Storage Tank (LUST) tax of $0. Turbotax 2008 001 per gallon is generally not subject to credit or refund. Turbotax 2008 Including the Credit or Refund in Income Include any credit or refund of excise taxes on fuels in your gross income if you claimed the total cost of the fuel (including the excise taxes) as an expense deduction that reduced your income tax liability. Turbotax 2008 Which year you include a credit or refund in gross income depends on whether you use the cash or an accrual method of accounting. Turbotax 2008 Cash method. Turbotax 2008   If you use the cash method and file a claim for refund, include the refund amount in gross income for the tax year in which you receive the refund. Turbotax 2008 If you claim a credit on your income tax return, include the credit amount in gross income for the tax year in which you file Form 4136. Turbotax 2008 If you file an amended return and claim a credit, include the credit amount in gross income for the tax year in which you receive the credit. Turbotax 2008 Example. Turbotax 2008 Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. Turbotax 2008 On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. Turbotax 2008 Then, on Form 4136, she claimed the $110 as a credit. Turbotax 2008 Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. Turbotax 2008 Accrual method. Turbotax 2008   If you use an accrual method, include the amount of credit or refund in gross income for the tax year in which you used the fuels. Turbotax 2008 It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. Turbotax 2008 Example. Turbotax 2008 Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. Turbotax 2008 On Schedule F, she deducts the total cost of gasoline (including $155 of excise taxes) she used on the farm for farming purposes during 2012. Turbotax 2008 On Form 4136, Patty claims the $155 as a credit. Turbotax 2008 She reports the $155 as other income on line 8b of her 2012 Schedule F. Turbotax 2008 Prev  Up  Next   Home   More Online Publications