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2011 Tax Form

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2011 Tax Form

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Starting a Business

Listed below are links to basic federal tax information for people who are starting a business, as well as information to assist in making basic business decisions. The list should not be construed as all-inclusive. Other steps may be appropriate for your specific type of business.

Information about specific industries can be found on the Industries/Professions Web page.

For information regarding state-level requirements for starting and operating a business, please refer to your state's Web site.

What New Business Owners Need to Know About Federal Taxes

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The 2011 Tax Form

2011 tax form 14. 2011 tax form   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. 2011 tax form Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). 2011 tax form Custom application of fertilizer and pesticide. 2011 tax form Fuel not used for farming. 2011 tax form 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. 2011 tax form 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. 2011 tax form 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. 2011 tax form 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. 2011 tax form The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. 2011 tax form Use on a farm for farming purposes. 2011 tax form Off-highway business use. 2011 tax form Uses other than as a fuel in a propulsion engine, such as home use. 2011 tax form Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. 2011 tax form See Publication 510, Excise Taxes, for more information. 2011 tax form 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. 2011 tax form 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. 2011 tax form See Table 14-1 for a list of available fuel tax credits and refunds. 2011 tax form 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. 2011 tax form Farm. 2011 tax form   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. 2011 tax form It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. 2011 tax form A fish farm is an area where fish are grown or raised and not merely caught or harvested. 2011 tax form Table 14-1. 2011 tax form 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. 2011 tax form 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. 2011 tax form 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. 2011 tax form See Reg. 2011 tax form 48. 2011 tax form 6427-10 (b)(1) for the definition of a blocked pump. 2011 tax form 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. 2011 tax form 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. 2011 tax form Farming purposes. 2011 tax form   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. 2011 tax form To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. 2011 tax form To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. 2011 tax form To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. 2011 tax form To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. 2011 tax form For this use to qualify, you must have produced more than half the commodity so treated during the tax year. 2011 tax form The more-than-one-half test applies separately to each commodity. 2011 tax form Commodity means a single raw product. 2011 tax form For example, apples and peaches are two separate commodities. 2011 tax form 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. 2011 tax form Your tree operations are incidental only if they are minor in nature when compared to the total farming operations. 2011 tax form   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. 2011 tax form Therefore, you can still claim the credit or refund for the fuel so used. 2011 tax form However, see Custom application of fertilizer and pesticide, later. 2011 tax form 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. 2011 tax form Buyer of fuel, including undyed diesel fuel or undyed kerosene. 2011 tax form   If doubt exists whether the owner, tenant, or operator of the farm bought the fuel, determine who actually bore the cost of the fuel. 2011 tax form 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. 2011 tax form Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). 2011 tax form   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. 2011 tax form However, see Custom application of fertilizer and pesticide, next. 2011 tax form Also see Dyed Diesel Fuel and Dyed Kerosene, later. 2011 tax form Example. 2011 tax form Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. 2011 tax form Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. 2011 tax form In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. 2011 tax form Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. 2011 tax form 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. 2011 tax form 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. 2011 tax form In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. 2011 tax form Custom application of fertilizer and pesticide. 2011 tax form   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. 2011 tax form Generally, the applicator is treated as having used the fuel on a farm for farming purposes. 2011 tax form For applicators using highway vehicles, only the fuel used on the farm is exempt. 2011 tax form Fuel used traveling on the highway to and from the farm is taxable. 2011 tax form 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. 2011 tax form For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. 2011 tax form 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. 2011 tax form A sample waiver is included as Model Waiver L in the appendix of Publication 510. 2011 tax form 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. 2011 tax form 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. 2011 tax form However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. 2011 tax form Fuel not used for farming. 2011 tax form   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. 2011 tax form 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. 2011 tax form For personal use, such as lawn mowing. 2011 tax form In processing, packaging, freezing, or canning operations. 2011 tax form In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. 2011 tax form All-terrain vehicles (ATVs). 2011 tax form   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. 2011 tax form Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. 2011 tax form 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. 2011 tax form 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. 2011 tax form 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. 2011 tax form Excise tax applies to the fuel used by the truck on the highways. 2011 tax form In this situation, undyed (taxed) fuel should be purchased for the truck. 2011 tax form You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. 2011 tax form You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. 2011 tax form Penalty. 2011 tax form   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. 2011 tax form The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. 2011 tax form After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. 2011 tax form For more information on this penalty, see Publication 510. 2011 tax form 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. 2011 tax form Off-highway business use. 2011 tax form   This is any use of fuel in a trade or business or in an income-producing activity. 2011 tax form The use must not be in a highway vehicle registered or required to be registered for use on public highways. 2011 tax form Off-highway business use generally does not include any use in a recreational motorboat. 2011 tax form Examples. 2011 tax form   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. 2011 tax form In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. 2011 tax form   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. 2011 tax form For more information, see Publication 510. 2011 tax form 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. 2011 tax form This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. 2011 tax form Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. 2011 tax form 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. 2011 tax form The basic rules for claiming credits and refunds are listed in Table 14-2 . 2011 tax form Table 14-2. 2011 tax form 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. 2011 tax form   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. 2011 tax form 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. 2011 tax form You do not have to use any special form, but the records should establish the following information. 2011 tax form The total number of gallons bought and used during the period covered by your claim. 2011 tax form The dates of the purchases. 2011 tax form The names and addresses of suppliers and amounts bought from each during the period covered by your claim. 2011 tax form The nontaxable use for which you used the fuel. 2011 tax form The number of gallons used for each nontaxable use. 2011 tax form It is important that your records separately show the number of gallons used for each nontaxable use that qualifies as a claim. 2011 tax form For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. 2011 tax form Credit or refund. 2011 tax form   A credit is an amount that reduces the tax on your income tax return when you file it at the end of the year. 2011 tax form If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. 2011 tax form Credit only. 2011 tax form   You can claim the following taxes only as a credit on your income tax return. 2011 tax form Tax on gasoline and aviation gasoline you used on a farm for farming purposes. 2011 tax form 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. 2011 tax form Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year. 2011 tax form Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. 2011 tax form Do not claim a credit for any excise tax for which you have filed a refund claim. 2011 tax form How to claim a credit. 2011 tax form   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, trust, or farmers' cooperative association. 2011 tax form Individuals. 2011 tax form   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. 2011 tax form If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. 2011 tax form Partnership. 2011 tax form   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. 2011 tax form , 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. 2011 tax form Each partner claims the credit on his or her income tax return for the partner's share of the fuel used by the partnership. 2011 tax form An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. 2011 tax form S. 2011 tax form Return of Income for Electing Large Partnerships. 2011 tax form Other entities. 2011 tax form   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. 2011 tax form When to claim a credit. 2011 tax form   You can claim a fuel tax credit on your income tax return for the year you used the fuel. 2011 tax form You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. 2011 tax form 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. 2011 tax form Claiming a Refund Generally, you may claim a refund of excise taxes on Form 8849. 2011 tax form Complete and attach to Form 8849 the appropriate Form 8849 schedule(s). 2011 tax form The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. 2011 tax form If you file Form 720, you can use its Schedule C for your refund claims for the quarter. 2011 tax form See the Instructions for Form 720. 2011 tax form 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. 2011 tax form You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. 2011 tax form 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. 2011 tax form 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. 2011 tax form 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. 2011 tax form Only one claim can be filed for a quarter. 2011 tax form You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. 2011 tax form You must claim a credit on your income tax return for the tax. 2011 tax form How to file a quarterly claim. 2011 tax form   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. 2011 tax form Send it to the address shown in the instructions. 2011 tax form If you file Form 720, you can use its Schedule C for your refund claims. 2011 tax form See the Instructions for Form 720. 2011 tax form When to file a quarterly claim. 2011 tax form   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. 2011 tax form 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. 2011 tax form    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. 2011 tax form 001 per gallon is generally not subject to credit or refund. 2011 tax form 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. 2011 tax form Which year you include a credit or refund in gross income depends on whether you use the cash or an accrual method of accounting. 2011 tax form Cash method. 2011 tax form   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. 2011 tax form 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. 2011 tax form 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. 2011 tax form Example. 2011 tax form Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. 2011 tax form On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. 2011 tax form Then, on Form 4136, she claimed the $110 as a credit. 2011 tax form Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. 2011 tax form Accrual method. 2011 tax form   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. 2011 tax form It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. 2011 tax form Example. 2011 tax form Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. 2011 tax form 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. 2011 tax form On Form 4136, Patty claims the $155 as a credit. 2011 tax form She reports the $155 as other income on line 8b of her 2012 Schedule F. 2011 tax form Prev  Up  Next   Home   More Online Publications