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1040nr Free

1040nr free Index A Abandonments, Abandonments Annuities, Insurance Policies and Annuities Asset classification Capital, Capital Assets Noncapital, Noncapital Assets Assistance (see Tax help) Assumption of liabilities, Assumption of liabilities. 1040nr free , Liabilities. 1040nr free B Basis Adjusted, Adjusted basis. 1040nr free Original, Basis. 1040nr free Bonds, U. 1040nr free S. 1040nr free Treasury, U. 1040nr free S. 1040nr free Treasury Notes or Bonds Business, sold, Sale of a Business C Canceled Debt, Cancellation of debt. 1040nr free Lease, Cancellation of a lease. 1040nr free Real property sale, Canceling a sale of real property. 1040nr free Capital assets defined, Capital Assets Capital gains and losses Figuring, Long and Short Term Holding period, Holding period. 1040nr free Long term, Long and Short Term Short term, Long and Short Term Treatment of capital losses, Treatment of Capital Losses Casualties, Section 1231 transactions. 1040nr free Charitable organization Bargain sale to, Bargain sales to charity. 1040nr free , Bargain sale to charity. 1040nr free Gift to, Gift to charitable organization. 1040nr free Classes of assets, Classes of assets. 1040nr free Coal, Coal and Iron Ore Coins, Precious Metals and Stones, Stamps, and Coins Comments, Comments and suggestions. 1040nr free Commodities derivative financial instruments, Commodities derivative financial instrument. 1040nr free Condemnations, Condemnations, Section 1231 transactions. 1040nr free Conversion transactions, Conversion Transactions Copyrights, Copyright. 1040nr free , Copyrights. 1040nr free Covenant not to compete, Covenant not to compete. 1040nr free D Debt cancellation, Cancellation of debt. 1040nr free , Cancellation of debt. 1040nr free Deferred exchange, Deferred Exchange Depreciable property Real, Depreciable real property. 1040nr free Records, Depreciation Recapture Section 1245, Section 1245 property defined. 1040nr free , Like-Kind Exchanges and Involuntary Conversions Section 1250, Section 1250 property defined. 1040nr free Depreciation recapture Personal property, Section 1245 Property Real property, Section 1250 property defined. 1040nr free E Easement, Easement. 1040nr free Exchanges Deferred, Deferred Exchange Involuntary, Involuntary Conversions Like-kind, Like-Kind Exchanges, Like-Kind Exchanges and Involuntary Conversions Nontaxable, Nontaxable Exchanges Related persons, Related persons. 1040nr free U. 1040nr free S. 1040nr free Treasury notes or bonds, U. 1040nr free S. 1040nr free Treasury Notes or Bonds F Fair market value, Fair market value. 1040nr free Foreclosure, Foreclosures and Repossessions Form 1040 (Sch. 1040nr free D), Schedule D and Form 8949 1099-A, Forms 1099-A and 1099-C. 1040nr free , Forms 1099-A and 1099-C. 1040nr free 1099-B, Form 1099-B. 1040nr free 1099-C, Forms 1099-A and 1099-C. 1040nr free , Forms 1099-A and 1099-C. 1040nr free 1099-S, Form 1099-S. 1040nr free 4797, Business property. 1040nr free , Reporting the exchange. 1040nr free , Form 4797 8594, Reporting requirement. 1040nr free 8824, Reporting the exchange. 1040nr free 8949, Forms to file. 1040nr free , Personal-use property. 1040nr free , Reporting the exchange. 1040nr free , More information. 1040nr free , Timber, Introduction, Form 1099-B. 1040nr free , Personal-use property. 1040nr free , Mark-to-market election. 1040nr free Franchise, Franchise, Trademark, or Trade Name Free tax services, Free help with your tax return. 1040nr free G Gains and losses Bargain sale, Bargain Sale Business property, Ordinary or Capital Gain or Loss for Business Property Defined, Gain or Loss From Sales and Exchanges Form 4797, Form 4797 Ordinary or capital, Ordinary or Capital Gain or Loss Property changed to business or rental use, Property Changed to Business or Rental Use Property used partly for rental, Property Used Partly for Business or Rental Reporting, Reporting Gains and Losses Gifts of property, Gifts, Gift. 1040nr free Gold, Precious Metals and Stones, Stamps, and Coins H Hedging transactions, Hedging transaction. 1040nr free Help (see Tax help) Holding period, Holding period. 1040nr free Housing, low income, Low-income housing. 1040nr free , Low-Income Housing With Two or More Elements I Indirect ownership of stock, Ownership of stock or partnership interests. 1040nr free Information returns, Information Returns Inherited property, Inherited property. 1040nr free Installment sales, Installment Sales, Installment sale. 1040nr free Insurance policies, Insurance Policies and Annuities Intangible property, Dispositions of Intangible Property Involuntary conversion Defined, Involuntary Conversions Depreciable property, Like-Kind Exchanges and Involuntary Conversions Iron ore, Coal and Iron Ore L Land Release of restriction, Release of restriction on land. 1040nr free Subdivision, Subdivision of Land Lease, cancellation of, Cancellation of a lease. 1040nr free Liabilities, assumption, Liabilities. 1040nr free Like-kind exchanges Deferred, Deferred Exchange Liabilities, assumed, Assumption of liabilities. 1040nr free Like-class property, Like-Kind Property Like-kind property, Like-Kind Property Multiple parties, Multiple-party transactions. 1040nr free Multiple property, Multiple Property Exchanges Partnership interests, Partnership Interests Qualifying property, Qualifying Property Related persons, Like-Kind Exchanges Between Related Persons Low-income housing, Low-income housing. 1040nr free M Multiple property exchanges, Multiple Property Exchanges N Noncapital assets defined, Noncapital Assets Nontaxable exchanges Like-kind, Like-Kind Exchanges Other nontaxable exchanges, Other Nontaxable Exchanges Partially, Partially Nontaxable Exchanges Property exchanged for stock, Property Exchanged for Stock Notes, U. 1040nr free S. 1040nr free Treasury, U. 1040nr free S. 1040nr free Treasury Notes or Bonds O Ordinary or capital gain, Ordinary or Capital Gain or Loss P Partially nontaxable exchanges, Partially Nontaxable Exchanges Partnership Controlled, Controlled partnership transaction. 1040nr free Related persons, Related persons. 1040nr free , Controlled entity. 1040nr free Sale or exchange of interest, Partnership Interests, Partnership interests. 1040nr free , Partnership interests. 1040nr free Patents, Patents Personal property Depreciable, Like-Kind Exchanges and Involuntary Conversions Gains and losses, Personal-use property. 1040nr free Transfer at death, Transfers at Death Precious metals and stones, Precious Metals and Stones, Stamps, and Coins Property used partly for business or rental, Property Used Partly for Business or Rental, Part business or rental. 1040nr free Publications (see Tax help) Publicly traded securities, rollover of gain from, Rollover of Gain From Publicly Traded Securities R Real property Depreciable, Depreciable real property. 1040nr free Transfer at death, Transfers at Death Related persons, Sales and Exchanges Between Related Persons Condemned property replacement, bought from, Buying replacement property from a related person. 1040nr free Gain on sale of property, Sales and Exchanges Between Related Persons Like-kind exchanges between, Like-Kind Exchanges Between Related Persons List, Related persons. 1040nr free Loss on sale of property, Nondeductible Loss Patent transferred to, Related persons. 1040nr free Replacement property, Replacement property. 1040nr free , Replacement property to be produced. 1040nr free Repossession, Foreclosures and Repossessions, Repossession. 1040nr free Residual method, sale of business, Residual method. 1040nr free Rollover of gain, Rollover of Gain From Publicly Traded Securities S Sale of a business, Sale of a Business Sales Bargain, charitable organization, Bargain sales to charity. 1040nr free , Bargain sale to charity. 1040nr free Installment, Installment Sales, Installment sale. 1040nr free Property changed to business or rental use, Property Changed to Business or Rental Use Related persons, Sales and Exchanges Between Related Persons, Related persons. 1040nr free Section 1231 gains and losses, Section 1231 Gains and Losses Section 1245 property Defined, Section 1245 Property Gain, ordinary income, Gain Treated as Ordinary Income Multiple asset accounts, Multiple asset accounts. 1040nr free Section 1250 property Additional depreciation, Additional Depreciation Defined, Section 1250 property defined. 1040nr free Foreclosure, Foreclosure. 1040nr free Gain, ordinary income, Gain Treated as Ordinary Income Nonresidential, Nonresidential real property. 1040nr free Residential, Residential rental property. 1040nr free Section 197 intangibles, Section 197 Intangibles Severance damages, Severance damages. 1040nr free Silver, Precious Metals and Stones, Stamps, and Coins Small business stock, Gains on Sales of Qualified Small Business Stock Specialized small business investment company (SSBIC), rollover of gain into, Rollover of Gain From Publicly Traded Securities Stamps, Precious Metals and Stones, Stamps, and Coins Stock Capital asset, Capital Assets Controlling interest, corporation, Controlling interest in a corporation. 1040nr free Indirect ownership, Ownership of stock or partnership interests. 1040nr free Property exchanged for, Property Exchanged for Stock Publicly traded securities, Rollover of Gain From Publicly Traded Securities Small business, Gains on Sales of Qualified Small Business Stock Suggestions, Comments and suggestions. 1040nr free T Tax help, How To Get Tax Help Tax rates, capital gain, Capital Gains Tax Rates Thefts, Section 1231 transactions. 1040nr free Timber, Timber, Section 1231 transactions. 1040nr free Trade name, Franchise, Trademark, or Trade Name Trademark, Franchise, Trademark, or Trade Name Transfers to spouse, Transfers to Spouse U U. 1040nr free S. 1040nr free Treasury bonds, U. 1040nr free S. 1040nr free Treasury Notes or Bonds Unharvested crops, Section 1231 transactions. 1040nr free Prev  Up     Home   More Online 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What to Bring to Your Local VITA or TCE Site

  • Proof of identification (photo ID)
     
  • Social Security cards for you, your spouse and dependents or a Social Security number verification letter issued by the Social Security Administration
     
  • An Individual Taxpayer Identification Number (ITIN) assignment letter may be substituted for you, your spouse and your dependents if you do not have a Social Security number
     
  • Proof of foreign status, if applying for an ITIN
     
  • Birth dates for you, your spouse and dependents on the tax return
     
  • Wage and earning statements (Form W-2, W-2G, 1099-R,1099-Misc) from all employers
     
  • Interest and dividend statements from banks (Forms 1099)
     
  • A copy of last year’s federal and state returns, if available
     
  • Proof of bank account routing and account numbers for direct deposit such as a blank check
     
  • To file taxes electronically on a married-filing-joint tax return, both spouses must be present to sign the required forms
     
  • Total paid for daycare provider and the daycare provider's tax identifying number such as their Social Security number or business Employer Identification Number
Page Last Reviewed or Updated: 25-Mar-2014

The 1040nr Free

1040nr free 14. 1040nr free   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. 1040nr free Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). 1040nr free Custom application of fertilizer and pesticide. 1040nr free Fuel not used for farming. 1040nr free 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. 1040nr free 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. 1040nr free 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. 1040nr free 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. 1040nr free The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. 1040nr free Use on a farm for farming purposes. 1040nr free Off-highway business use. 1040nr free Uses other than as a fuel in a propulsion engine, such as home use. 1040nr free Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. 1040nr free See Publication 510, Excise Taxes, for more information. 1040nr free 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. 1040nr free 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. 1040nr free See Table 14-1 for a list of available fuel tax credits and refunds. 1040nr free 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. 1040nr free Farm. 1040nr free   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. 1040nr free It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. 1040nr free A fish farm is an area where fish are grown or raised and not merely caught or harvested. 1040nr free Table 14-1. 1040nr free 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. 1040nr free 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. 1040nr free 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. 1040nr free See Reg. 1040nr free 48. 1040nr free 6427-10 (b)(1) for the definition of a blocked pump. 1040nr free 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. 1040nr free 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. 1040nr free Farming purposes. 1040nr free   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. 1040nr free To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. 1040nr free To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. 1040nr free To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. 1040nr free To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. 1040nr free For this use to qualify, you must have produced more than half the commodity so treated during the tax year. 1040nr free The more-than-one-half test applies separately to each commodity. 1040nr free Commodity means a single raw product. 1040nr free For example, apples and peaches are two separate commodities. 1040nr free 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. 1040nr free Your tree operations are incidental only if they are minor in nature when compared to the total farming operations. 1040nr free   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. 1040nr free Therefore, you can still claim the credit or refund for the fuel so used. 1040nr free However, see Custom application of fertilizer and pesticide, later. 1040nr free 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. 1040nr free Buyer of fuel, including undyed diesel fuel or undyed kerosene. 1040nr free   If doubt exists whether the owner, tenant, or operator of the farm bought the fuel, determine who actually bore the cost of the fuel. 1040nr free 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. 1040nr free Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). 1040nr free   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. 1040nr free However, see Custom application of fertilizer and pesticide, next. 1040nr free Also see Dyed Diesel Fuel and Dyed Kerosene, later. 1040nr free Example. 1040nr free Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. 1040nr free Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. 1040nr free In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. 1040nr free Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. 1040nr free 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. 1040nr free 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. 1040nr free In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. 1040nr free Custom application of fertilizer and pesticide. 1040nr free   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. 1040nr free Generally, the applicator is treated as having used the fuel on a farm for farming purposes. 1040nr free For applicators using highway vehicles, only the fuel used on the farm is exempt. 1040nr free Fuel used traveling on the highway to and from the farm is taxable. 1040nr free 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. 1040nr free For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. 1040nr free 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. 1040nr free A sample waiver is included as Model Waiver L in the appendix of Publication 510. 1040nr free 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. 1040nr free 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. 1040nr free However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. 1040nr free Fuel not used for farming. 1040nr free   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. 1040nr free 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. 1040nr free For personal use, such as lawn mowing. 1040nr free In processing, packaging, freezing, or canning operations. 1040nr free In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. 1040nr free All-terrain vehicles (ATVs). 1040nr free   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. 1040nr free Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. 1040nr free 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. 1040nr free 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. 1040nr free 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. 1040nr free Excise tax applies to the fuel used by the truck on the highways. 1040nr free In this situation, undyed (taxed) fuel should be purchased for the truck. 1040nr free You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. 1040nr free You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. 1040nr free Penalty. 1040nr free   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. 1040nr free The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. 1040nr free After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. 1040nr free For more information on this penalty, see Publication 510. 1040nr free 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. 1040nr free Off-highway business use. 1040nr free   This is any use of fuel in a trade or business or in an income-producing activity. 1040nr free The use must not be in a highway vehicle registered or required to be registered for use on public highways. 1040nr free Off-highway business use generally does not include any use in a recreational motorboat. 1040nr free Examples. 1040nr free   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. 1040nr free In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. 1040nr free   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. 1040nr free For more information, see Publication 510. 1040nr free 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. 1040nr free This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. 1040nr free Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. 1040nr free 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. 1040nr free The basic rules for claiming credits and refunds are listed in Table 14-2 . 1040nr free Table 14-2. 1040nr free 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. 1040nr free   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. 1040nr free 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. 1040nr free You do not have to use any special form, but the records should establish the following information. 1040nr free The total number of gallons bought and used during the period covered by your claim. 1040nr free The dates of the purchases. 1040nr free The names and addresses of suppliers and amounts bought from each during the period covered by your claim. 1040nr free The nontaxable use for which you used the fuel. 1040nr free The number of gallons used for each nontaxable use. 1040nr free It is important that your records separately show the number of gallons used for each nontaxable use that qualifies as a claim. 1040nr free For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. 1040nr free Credit or refund. 1040nr free   A credit is an amount that reduces the tax on your income tax return when you file it at the end of the year. 1040nr free If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. 1040nr free Credit only. 1040nr free   You can claim the following taxes only as a credit on your income tax return. 1040nr free Tax on gasoline and aviation gasoline you used on a farm for farming purposes. 1040nr free 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. 1040nr free Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year. 1040nr free Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. 1040nr free Do not claim a credit for any excise tax for which you have filed a refund claim. 1040nr free How to claim a credit. 1040nr free   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, trust, or farmers' cooperative association. 1040nr free Individuals. 1040nr free   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. 1040nr free If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. 1040nr free Partnership. 1040nr free   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. 1040nr free , 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. 1040nr free Each partner claims the credit on his or her income tax return for the partner's share of the fuel used by the partnership. 1040nr free An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. 1040nr free S. 1040nr free Return of Income for Electing Large Partnerships. 1040nr free Other entities. 1040nr free   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. 1040nr free When to claim a credit. 1040nr free   You can claim a fuel tax credit on your income tax return for the year you used the fuel. 1040nr free You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. 1040nr free 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. 1040nr free Claiming a Refund Generally, you may claim a refund of excise taxes on Form 8849. 1040nr free Complete and attach to Form 8849 the appropriate Form 8849 schedule(s). 1040nr free The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. 1040nr free If you file Form 720, you can use its Schedule C for your refund claims for the quarter. 1040nr free See the Instructions for Form 720. 1040nr free 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. 1040nr free You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. 1040nr free 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. 1040nr free 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. 1040nr free 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. 1040nr free Only one claim can be filed for a quarter. 1040nr free You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. 1040nr free You must claim a credit on your income tax return for the tax. 1040nr free How to file a quarterly claim. 1040nr free   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. 1040nr free Send it to the address shown in the instructions. 1040nr free If you file Form 720, you can use its Schedule C for your refund claims. 1040nr free See the Instructions for Form 720. 1040nr free When to file a quarterly claim. 1040nr free   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. 1040nr free 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. 1040nr free    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. 1040nr free 001 per gallon is generally not subject to credit or refund. 1040nr free 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. 1040nr free Which year you include a credit or refund in gross income depends on whether you use the cash or an accrual method of accounting. 1040nr free Cash method. 1040nr free   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. 1040nr free 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. 1040nr free 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. 1040nr free Example. 1040nr free Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. 1040nr free On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. 1040nr free Then, on Form 4136, she claimed the $110 as a credit. 1040nr free Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. 1040nr free Accrual method. 1040nr free   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. 1040nr free It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. 1040nr free Example. 1040nr free Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. 1040nr free 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. 1040nr free On Form 4136, Patty claims the $155 as a credit. 1040nr free She reports the $155 as other income on line 8b of her 2012 Schedule F. 1040nr free Prev  Up  Next   Home   More Online Publications