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E file state taxes only free 2. E file state taxes only free   Fuel Tax Credits and Refunds Table of Contents Gasoline and Aviation Gasoline Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation)Sales by Registered Ultimate Vendors Diesel-Water Fuel Emulsion Kerosene for Use in AviationSales by Registered Ultimate Vendors Other Fuels (Including Alternative Fuels) Refunds of Second TaxOptional reporting. E file state taxes only free Providing information. E file state taxes only free Definitions of Nontaxable UsesCustom application of fertilizer and pesticide. E file state taxes only free Fuel used between airfield and farm. E file state taxes only free Fuel not used for farming. E file state taxes only free Vehicles not considered highway vehicles. E file state taxes only free Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture CreditHow to Claim the Credit Filing Claims Claiming A Refund Claiming a Credit on Form 4136 Including the Credit or Refund in Income Federal excise taxes are imposed on certain fuels as discussed in chapter 1. E file state taxes only free This chapter lists the nontaxable uses of each fuel and defines the nontaxable uses. E file state taxes only free Information on the refund of second tax is included. E file state taxes only free This chapter also explains credits and refunds for the biodiesel or renewable diesel mixture credits, and the alternative fuel mixture and alternative fuel credits. E file state taxes only free Information on how to make a claim for credit or refund is included in this chapter and in the instructions for: Form 720, Form 4136, and Form 8849. E file state taxes only free Exported taxable fuel. E file state taxes only free   The claim rates for exported taxable fuel are listed on Schedule C (Form 720), Schedule 1 (Form 8849), and Form 4136. E file state taxes only free Taxpayers making a claim for exported taxable fuel must include with their records proof of exportation. E file state taxes only free Proof of exportation includes: A copy of the export bill of lading issued by the delivering carrier, A certificate by the agent or representative of the export carrier showing actual exportation of the fuel, A certificate of lading signed by a customs officer of the foreign country to which the fuel is exported, or A statement of the foreign consignee showing receipt of the fuel. E file state taxes only free Gasoline and Aviation Gasoline Ultimate Purchasers. E file state taxes only free   The following are the uses of gasoline (defined earlier) for which a credit or refund may be allowable to an ultimate purchaser. E file state taxes only free On a farm for farming purposes (credit only). E file state taxes only free Off-highway business use. E file state taxes only free Export. E file state taxes only free In a boat engaged in commercial fishing. E file state taxes only free In certain intercity and local buses. E file state taxes only free In a school bus. E file state taxes only free Exclusive use by a qualified blood collector organization. E file state taxes only free In a highway vehicle owned by the United States that is not used on a highway. E file state taxes only free Exclusive use by a nonprofit educational organization (see Sales by registered ultimate vendors and Credit Card Purchases, later). E file state taxes only free Exclusive use by a state, political subdivision of a state, or the District of Columbia (see Sales by registered ultimate vendors and Credit Card Purchases, later). E file state taxes only free In an aircraft or vehicle owned by an aircraft museum. E file state taxes only free   The following are the uses of aviation gasoline for which a credit or refund may be allowable to an ultimate purchaser. E file state taxes only free On a farm for farming purposes (credit only). E file state taxes only free Export. E file state taxes only free In foreign trade. E file state taxes only free Certain helicopter and fixed-wing air ambulance uses. E file state taxes only free In commercial aviation (other than foreign trade). E file state taxes only free Exclusive use by a qualified blood collector organization. E file state taxes only free Exclusive use by a nonprofit education organization (see Sales by registered ultimate vendors and Credit card purchases, later). E file state taxes only free Exclusive use by a state, political subdivision of a state, or the District of Columbia (see Sales by registered ultimate vendors and Credit and purchases, later). E file state taxes only free In an aircraft owned by an aircraft museum. E file state taxes only free In military aircraft. E file state taxes only free Claims by persons who paid the tax to the government. E file state taxes only free   Except for sales to nonprofit educational organizations and states and local governments, a credit or refund is allowable to the person that paid the tax to the government if the gasoline was sold to the ultimate purchaser (including an exporter) by either that person or by a retailer and the fuel was exported; used or sold for use as supplies for vessels or aircraft, including military aircraft, commercial fishing, and foreign trade; sold to a qualified blood collector organization; or used or sold for use in the production of Other Fuels. E file state taxes only free See Filing Claims, later. E file state taxes only free Sales by registered ultimate vendors. E file state taxes only free   This is an ultimate vendor that sells gasoline or aviation gasoline to any of the following and that is purchased without the use of a credit card. E file state taxes only free A state or local government for its exclusive use (including essential government use by an Indian tribal government). E file state taxes only free A nonprofit educational organization for its exclusive use. E file state taxes only free   The registered ultimate vendor may make the claim if the ultimate purchaser did not use a credit card and waives its right to the credit or refund by providing the registered ultimate vendor with a certificate. E file state taxes only free A sample certificate is included as Model Certificate M in the Appendix. E file state taxes only free The registered ultimate vendor must have the certificate at the time the credit or refund is claimed. E file state taxes only free   The ultimate vendor must be registered by the IRS. E file state taxes only free See Registration Requirements, earlier. E file state taxes only free Credit card purchases. E file state taxes only free   If gasoline and aviation gasoline are purchased with a credit card issued to a state or local government for its exclusive use (including essential government use by an Indian tribal government), or a nonprofit educational organization for its exclusive use, the person who extended credit to the ultimate purchaser (the credit card issuer) is treated as the person that paid the tax and makes the claim if the credit card issuer: Is registered by the IRS, Has established that the amount of tax has not been collected from the person who purchased the gasoline or has obtained written consent from the ultimate purchaser to the allowance of the credit or refund, and Has repaid or agreed to repay the amount of the tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to the allowance of the credit or refund, or has made arrangements that provide the ultimate vendor with reimbursement of the tax. E file state taxes only free   If the requirements above are not met by the credit card issuer, the credit card issuer must collect the tax from the ultimate purchaser and only the ultimate purchaser may make the claim. E file state taxes only free How to make the claim. E file state taxes only free   If the claim is made by the credit card issuer, see Schedule C  (Form 720) or Schedule 8 (Form 8849). E file state taxes only free Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) For conditions to an allowance of a credit or refund on exported dyed diesel fuel and dyed kerosene, see Exported taxable fuel, earlier. E file state taxes only free Ultimate purchasers. E file state taxes only free   The following are nontaxable uses of diesel fuel and kerosene (defined earlier) for which a credit or refund may be allowable to an ultimate purchaser. E file state taxes only free On a farm for farming purposes. E file state taxes only free Off-highway business use. E file state taxes only free Export. E file state taxes only free In a qualified local bus. E file state taxes only free In a school bus. E file state taxes only free Other than as a fuel in a propulsion engine of a diesel-powered highway vehicle (such as home heating oil). E file state taxes only free Exclusive use by a qualified blood collector organization. E file state taxes only free In a highway vehicle owned by the United States that is not used on a highway. E file state taxes only free Exclusive use by a nonprofit educational organization (see Sales by Registered Ultimate Vendors and Credit Card Purchases, later). E file state taxes only free Exclusive use by a state, political subdivision of a state, or the District of Columbia (see Sales by Registered Ultimate Vendors and Credit Card Purchases, later). E file state taxes only free In a vehicle owned by an aircraft museum. E file state taxes only free As a fuel in a propulsion engine of a diesel-powered train. E file state taxes only free Sales by Registered Ultimate Vendors The following are the sales for which a credit or refund may be allowable to the registered ultimate vendor only. E file state taxes only free Undyed diesel fuel or undyed kerosene sold for the exclusive use by a state or local government (if credit card rules (defined later) do not apply), Undyed kerosene sold from a blocked pump (defined below), or Undyed diesel fuel or undyed kerosene used in certain intercity and local buses, only if the ultimate purchaser waives its right to the credit or refund by providing the registered ultimate vendor with a waiver. E file state taxes only free Registered ultimate vendor (state use). E file state taxes only free   This is a person that sells undyed diesel fuel or undyed kerosene to a state or local government for its exclusive use (including essential government use by an Indian tribal government). E file state taxes only free The diesel fuel or kerosene must be purchased by the state without the use of a credit card, issued to the state by the credit card issuer, in order for the ultimate vendor to make the claim. E file state taxes only free The ultimate vendor must be registered by the IRS. E file state taxes only free See Registration Requirements, earlier. E file state taxes only free Registered ultimate vendor (blocked pump). E file state taxes only free   This is an ultimate vendor that sells undyed kerosene from a blocked pump. E file state taxes only free   A credit or refund may be allowable to a registered ultimate vendor (blocked pump) if the vendor sold to a buyer undyed kerosene from a blocked pump for use other than as a fuel in a diesel-powered highway vehicle and the vendor had no reason to believe the kerosene would not be used in that manner. E file state taxes only free Blocked pump. E file state taxes only free   A blocked pump is a fuel pump that meets all the following requirements. E file state taxes only free It is used to make retail sales of undyed kerosene for use by the buyer in any nontaxable use. E file state taxes only free It is at a fixed location. E file state taxes only free It is identified with a legible and conspicuous notice stating, “UNDYED UNTAXED KEROSENE, NONTAXABLE USE ONLY. E file state taxes only free ” It meets either of the following conditions. E file state taxes only free It cannot reasonably be used to dispense fuel directly into the fuel supply tank of a diesel-powered highway vehicle or train. E file state taxes only free It is locked by the vendor after each sale and unlocked by the vendor only in response to a buyer's request for undyed kerosene for use other than as a fuel in a diesel-powered highway vehicle or train. E file state taxes only free Registered ultimate vendor (certain intercity and local buses). E file state taxes only free   This is an ultimate vendor that sells undyed diesel fuel or undyed kerosene to the ultimate purchaser for use in certain intercity and local buses. E file state taxes only free   The registered ultimate vendor may make the claim if the ultimate purchaser waives its right to the credit or refund by providing the registered ultimate vendor with a waiver. E file state taxes only free A sample waiver is included as Model Waiver N in the Appendix. E file state taxes only free The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. E file state taxes only free Credit Card Purchases. E file state taxes only free   If undyed diesel fuel or kerosene is purchased with a credit card issued to a state, the person who extended credit to the state (the credit card issuer) is treated as the person that paid the tax and makes the claim if the credit card issuer: Is registered by the IRS, Has established that the amount of tax has not been collected from the person who purchased the diesel fuel or kerosene, or has obtained written consent from the ultimate purchaser to the allowance of the credit or refund, and Has repaid or agreed to repay the amount of the tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to the allowance of the credit or refund, or has made arrangements that provide the ultimate vendor with reimbursement of the tax. E file state taxes only free   If the requirements above are not met by the credit card issuer, the credit card issuer must collect the tax from the ultimate purchaser and only the ultimate purchaser may make the claim. E file state taxes only free Diesel-Water Fuel Emulsion A claim for credit or refund may be made for the nontaxable use of a diesel-water fuel emulsion and for undyed diesel fuel used to produce a diesel-water fuel emulsion. E file state taxes only free The claim rate for nontaxable use of a diesel-water fuel emulsion taxed at $. E file state taxes only free 198 per gallon is $. E file state taxes only free 197 (if exported, the claim rate is $. E file state taxes only free 198). E file state taxes only free The following are the nontaxable uses for a diesel-water fuel emulsion for which a credit or refund may be allowable to an ultimate purchaser. E file state taxes only free On a farm for farming purposes. E file state taxes only free Off-highway business use. E file state taxes only free Export. E file state taxes only free In a qualified local bus. E file state taxes only free In a school bus. E file state taxes only free Other than as fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway use). E file state taxes only free Exclusive use by a qualified blood collector organization. E file state taxes only free In a highway vehicle owned by the United States that is not used on a highway. E file state taxes only free Exclusive use by a nonprofit educational organization. E file state taxes only free Exclusive use by a state, political subdivision of a state, or the District of Columbia. E file state taxes only free In an aircraft or vehicle owned by an aircraft museum. E file state taxes only free Blender claims. E file state taxes only free   The claim rate for undyed diesel fuel taxed at $. E file state taxes only free 244 and used to produce a diesel-water fuel emulsion is $. E file state taxes only free 046 per gallon of diesel fuel so used. E file state taxes only free The blender must be registered by the IRS in order to make the claim. E file state taxes only free The blender must attach a statement to the claim certifying that: The diesel-water fuel emulsion contains at least 14% water, The emulsion additive is registered by a United States manufacturer with the EPA under section 211 of the Clean Air Act as in effect on March 31, 2003, Undyed diesel fuel taxed at $. E file state taxes only free 244 was used to produce the diesel-water fuel emulsion, and The diesel-water fuel emulsion was used or sold for use in the blender's trade or business. E file state taxes only free Kerosene for Use in Aviation Ultimate purchasers. E file state taxes only free   Ultimate purchasers of kerosene used in certain aviation uses may make a claim if the rate of tax on their use is less than the rate of tax that was charged on the kerosene. E file state taxes only free   The ultimate purchaser of the kerosene used in commercial aviation (other than foreign trade) and noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia) is eligible to make a claim if the ultimate purchaser certifies that the right to make the claim has not been waived. E file state taxes only free Generally, the ultimate purchaser is the aircraft operator. E file state taxes only free   The following are the nontaxable uses of kerosene used in noncommercial aviation for which a credit or refund may be allowable to the ultimate purchaser. E file state taxes only free On a farm for farming purposes. E file state taxes only free Certain helicopter and fixed-wing aircraft uses. E file state taxes only free Exclusive use by a qualified blood collector organization. E file state taxes only free Exclusive use by a nonprofit educational organization. E file state taxes only free In an aircraft owned by an aircraft museum. E file state taxes only free In military aircraft. E file state taxes only free Kerosene for use partly in commercial aviation and partly in nonexempt, noncommercial aviation. E file state taxes only free   If the fuel is used partly for use in commercial aviation and partly for use in nonexempt, noncommercial aviation, the operator may identify, either at the time of purchase or after the kerosene has been used, the amount that will be (or has been) used in commercial aviation. E file state taxes only free At the same time, the operator would either make the claim or waive the right to make the claim for credit or refund of the kerosene for use in commercial and nonexempt, noncommercial aviation. E file state taxes only free   If the operator does not identify the amount of kerosene that will be (or has been) used in commercial aviation, the operator may provide a certificate to the ultimate vendor similar to Model Certificate Q in the Appendix. E file state taxes only free For kerosene purchased with the certificate, used in commercial aviation, and taxed at $. E file state taxes only free 244 per gallon, use of the certificate will be treated as a waiver of the right to claim a credit or refund for the $. E file state taxes only free 025 per gallon part of the tax. E file state taxes only free The ultimate vendor may make this claim. E file state taxes only free The operator may make a claim for the $. E file state taxes only free 175 tax per gallon of the kerosene, but cannot waive the right to make the claim for the $. E file state taxes only free 175 tax per gallon. E file state taxes only free Sales by Registered Ultimate Vendors Kerosene for use in commercial aviation or noncommercial aviation. E file state taxes only free   The registered ultimate vendor of kerosene for use in commercial aviation (other than foreign trade) or noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia) may make this claim if the ultimate purchaser waives its right to the credit or payment by providing the registered ultimate vendor with a waiver. E file state taxes only free A sample waiver is included as Model Waiver L in the Appendix. E file state taxes only free The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. E file state taxes only free   Noncommercial aviation means any use of an aircraft not described as commercial aviation. E file state taxes only free For the definition of commercial aviation, see Commercial aviation on page 11. E file state taxes only free Kerosene for use in nonexempt, noncommercial aviation. E file state taxes only free   Only the registered ultimate vendor may claim a credit or payment for sales of kerosene for use in nonexempt, noncommercial aviation. E file state taxes only free The ultimate vendor must be registered by the IRS (activity letter UA) and have the required certificate from the ultimate purchaser. E file state taxes only free A sample certificate is included as Model Certificate Q in the Appendix. E file state taxes only free The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. E file state taxes only free Kerosene for use in aviation by a state or local government. E file state taxes only free   Only the registered ultimate vendor may claim a credit or payment for sales of kerosene for use in aviation to a state or local government for its exclusive use (including essential government use by an Indian tribal government). E file state taxes only free The kerosene for use in aviation must be purchased by the state without the use of a credit card in order for the ultimate vendor to make the claim. E file state taxes only free The ultimate vendor must be registered by the IRS (activity letter UV) and have the required certificate from the ultimate purchaser. E file state taxes only free A sample certificate is included as Model Certificate P in the Appendix. E file state taxes only free The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. E file state taxes only free Credit card purchases. E file state taxes only free   If taxed kerosene for use in aviation is purchased with a credit card issued to a state, the person who extended credit to the state (the credit card issuer) is treated as the person that paid the tax and makes the claim if the credit card issuer: Is registered by the IRS, Has established that the amount of tax has not been collected from the person who purchased the kerosene, or has obtained written consent from the ultimate purchaser to the allowance of the credit or refund, and Has repaid or agreed to repay the amount of the tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to the allowance of the credit or refund, or has made arrangements that provide the ultimate vendor with reimbursement of the tax. E file state taxes only free   If the requirements above are not met by the credit card issuer, the credit card issuer must collect the tax from the ultimate purchaser and only the ultimate purchaser may make the claim. E file state taxes only free Other Fuels (Including Alternative Fuels) Credit or refund for nontaxable use of taxed Other Fuels may be allowable to an ultimate purchaser. E file state taxes only free While tax is generally imposed on delivery, Other Fuels are taxed prior to delivery in the case of certain bulk sales described in chapter 1. E file state taxes only free The following are the nontaxable uses of Other Fuels for which a credit or refund may be allowable to the ultimate purchaser. E file state taxes only free On a farm for farming purposes. E file state taxes only free Off-highway business use. E file state taxes only free In a boat engaged in commercial fishing. E file state taxes only free In certain intercity and local buses. E file state taxes only free In a school bus. E file state taxes only free In a qualified local bus. E file state taxes only free Exclusive use by a qualified blood collector organization. E file state taxes only free Exclusive use by a nonprofit educational organization. E file state taxes only free Exclusive use by a state, political subdivision of a state, or the District of Columbia. E file state taxes only free In an aircraft or vehicle owned by an aircraft museum. E file state taxes only free Use in any boat operated by the United States for its exclusive use or any vessel of war of any foreign nation. E file state taxes only free See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit, later. E file state taxes only free Refunds of Second Tax The tax on dyed diesel fuel for inland waterways fuel use applies at the rate listed on Form 720. E file state taxes only free This is in addition to all other taxes imposed on the sale or use of the fuel. E file state taxes only free The section 4081(e) refund (discussed below) cannot be claimed. E file state taxes only free If the tax is paid and reported to the government on more than one taxable event for a taxable fuel under section 4081, the person paying the “second tax” may claim a refund (without interest) of that tax if certain conditions and reporting requirements are met. E file state taxes only free No credit against any tax is allowed for this tax. E file state taxes only free For information about taxable events, see the discussions under Gasoline, Diesel Fuel and Kerosene and Kerosene for Use in Aviation in chapter 1. E file state taxes only free Conditions to allowance of refund. E file state taxes only free   A claim for refund of the tax is allowed only if all the following conditions are met. E file state taxes only free A tax on the fuel was paid to the government and not credited or refunded (the “first tax”). E file state taxes only free After the first tax was imposed, another tax was imposed on the same fuel and was paid to the government (the “second tax”). E file state taxes only free The person that paid the second tax filed a timely claim for refund containing the information required (see Refund claim, later). E file state taxes only free The person that paid the first tax has met the reporting requirements, discussed next. E file state taxes only free Reporting requirements. E file state taxes only free   Generally, the person that paid the first tax must file a “First Taxpayer's Report” with its Form 720 for the quarter to which the report relates. E file state taxes only free A model first taxpayer's report is shown in the Appendix as Model Certificate B. E file state taxes only free The report must contain all information needed to complete the model. E file state taxes only free   By the due date for filing the Form 720, you must also send a separate copy of the report to the following address. E file state taxes only free Department of the Treasury Internal Revenue Service  Cincinnati, OH 45999-0555 Write “EXCISE – FIRST TAXPAYER'S REPORT” across the top of that copy. E file state taxes only free Optional reporting. E file state taxes only free   A first taxpayer's report is not required for the tax imposed on: Removal at a terminal rack, Nonbulk entries into the United States, and Removals or sales by blenders. E file state taxes only free However, if the person liable for the tax expects that another tax will be imposed on that fuel, that person should (but is not required to) file a first taxpayer's report. E file state taxes only free Providing information. E file state taxes only free   The first taxpayer must give a copy of the report to the buyer of the fuel within the bulk transfer/terminal system or to the owner of the fuel immediately before the first tax was imposed, if the first taxpayer is not the owner at that time. E file state taxes only free If an optional report is filed, a copy should (but is not required to) be given to the buyer or owner. E file state taxes only free   A person that receives a copy of the first taxpayer's report and later sells the fuel within the bulk transfer/terminal system must give the copy and a “Statement of Subsequent Seller” to the buyer. E file state taxes only free If the later sale is outside the bulk transfer/terminal system and that person expects that another tax will be imposed, that person should (but is not required to) give the copy and the statement to the buyer. E file state taxes only free A model statement of subsequent seller is shown in the Appendix as Model Certificate A. E file state taxes only free The statement must contain all information necessary to complete the model. E file state taxes only free   If the first taxpayer's report relates to fuel sold to more than one buyer, copies of that report must be made when the fuel is divided. E file state taxes only free Each buyer must be given a copy of the report. E file state taxes only free Refund claim. E file state taxes only free   You must have filed Form 720 and paid the second tax before you file for a refund of that tax. E file state taxes only free You must make your claim for refund on Form 8849. E file state taxes only free Complete Schedule 5 (Form 8849) and attach it to your Form 8849. E file state taxes only free Do not include this claim with a claim under another tax provision. E file state taxes only free You must not have included the second tax in the price of the fuel and must not have collected it from the purchaser. E file state taxes only free You must submit the following information with your claim. E file state taxes only free A copy of the first taxpayer's report (discussed earlier). E file state taxes only free A copy of the statement of subsequent seller if the fuel was bought from someone other than the first taxpayer. E file state taxes only free Definitions of Nontaxable Uses This section provides definitions of the terms used in Table 2-1 for nontaxable uses. E file state taxes only free If applicable, the type of use number from Table 2-1 is indicated in each heading. E file state taxes only free Type of use table. E file state taxes only free   The first column of the table is the number you enter on Form 4136, Form 8849, or Schedule C (Form 720) for that type of use. E file state taxes only free For type of use 2, the mobile machinery parenthetical applies only to Form 8849 and Form 720. E file state taxes only free Table 2-1. E file state taxes only free Type of Use Table No. E file state taxes only free Type of Use 1 On a farm for farming purposes 2 Off-highway business use (for business use other than in a highway vehicle registered or required to be registered for highway use) (other than use in mobile machinery) 3 Export 4 In a boat engaged in commercial fishing 5 In certain intercity and local buses 6 In a qualified local bus 7 In a bus transporting students and employees of schools (school buses) 8 For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway business use) 9 In foreign trade 10 Certain helicopter and fixed-wing aircraft uses 11 Exclusive use by a qualified blood collector organization 12 In a highway vehicle owned by the United States that is not used on a highway 13 Exclusive use by a nonprofit educational organization 14 Exclusive use by a state, political subdivision of a state, or the District of Columbia 15 In an aircraft or vehicle owned by an aircraft museum 16 In military aircraft On a farm for farming purposes (No. E file state taxes only free 1). E file state taxes only free   On a farm for farming purposes means fuel used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes. E file state taxes only free Farm. E file state taxes only free   A farm includes livestock, dairy, fish, poultry, fruit, fur-bearing animals, and truck farms; orchards; plantations; ranches; nurseries; ranges; and feed yards for fattening cattle. E file state taxes only free It also includes structures such as greenhouses used primarily for the raising of agricultural or horticultural commodities. E file state taxes only free A fish farm is an area where fish are grown or raised — not merely caught or harvested. E file state taxes only free Farming purposes. E file state taxes only free   As an owner, tenant, or operator, you use fuel on a farm for farming purposes if you use it in any of the following ways. E file state taxes only free To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. E file state taxes only free To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. E file state taxes only free To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. E file state taxes only free To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. E file state taxes only free For this use to qualify, you must have produced more than half the commodity so treated during the tax year. E file state taxes only free Commodity means a single raw product. E file state taxes only free For example, apples and peaches are two separate commodities. E file state taxes only 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 the planting, etc. E file state taxes only free , is incidental to your farming operations. E file state taxes only free Your tree operations will be incidental only if they are minor in nature when compared to the total farming operations. E file state taxes only free   If any other person, such as a neighbor or custom operator, performs a service for you on your farm for any of the purposes listed in (1) or (2), you are considered to be the ultimate purchaser that used the fuel on a farm for farming purposes. E file state taxes only free However, see Custom application of fertilizer and pesticide, next. E file state taxes only free   If doubt exists whether the owner, the tenant, or the operator of the farm bought the fuel, determine who bore the cost of the fuel. E file state taxes only free For example, if the owner of a farm and the tenant equally share the cost of gasoline that is used on a farm for farming purposes, each can claim a credit for the tax on one-half the fuel used. E file state taxes only free Custom application of fertilizer and pesticide. E file state taxes only free   Fuel used on a farm for farming purposes includes fuel used in the application of fertilizer, pesticides, or other substances, including aerial applications. E file state taxes only free Generally, the applicator is treated as having used the fuel on a farm for farming purposes. E file state taxes only free For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. E file state taxes only free For kerosene used in aviation, the ultimate purchaser may make the claim or waive their right to make the claim to the registered ultimate vendor. E file state taxes only free Fuel used between airfield and farm. E file state taxes only free   Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as a farming purpose. E file state taxes only free Fuel not used for farming. E file state taxes only free   Fuel is not used on a farm for farming purposes if it is used in any of the following ways. E file state taxes only free Off the farm, such as on the highway or in noncommercial aviation, other than fuel used between the airfield and farm described above, even if the fuel is used in transporting livestock, feed, crops, or equipment. E file state taxes only free For personal use, such as mowing the lawn. E file state taxes only free In processing, packaging, freezing, or canning operations. E file state taxes only free In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. E file state taxes only free Off-highway business use (No. E file state taxes only free 2). E file state taxes only free   Off-highway business use means fuel used in a trade or business or in an income-producing activity other than as a fuel in a highway vehicle registered or required to be registered for use on public highways. E file state taxes only free The terms “highway vehicle,” “public highway,” and “registered” are defined below. E file state taxes only free Do not consider any use in a boat as an off-highway business use. E file state taxes only free   Off-highway business use includes fuels used in any of the following ways. E file state taxes only free In stationary machines such as generators, compressors, power saws, and similar equipment. E file state taxes only free For cleaning purposes. E file state taxes only free In forklift trucks, bulldozers, and earthmovers. E file state taxes only free   Generally, this use does not include nonbusiness use of fuel, such as use by minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. E file state taxes only free Example. E file state taxes only free Caroline owns a landscaping business. E file state taxes only free She uses power lawn mowers and chain saws in her business. E file state taxes only free The gasoline used in the power lawn mowers and chain saws qualifies as fuel used in an off-highway business use. E file state taxes only free The gasoline used in her personal lawn mower at home does not qualify. E file state taxes only free Highway vehicle. E file state taxes only free   A highway vehicle is any self-propelled vehicle designed to carry a load over public highways, whether or not it is also designed to perform other functions. E file state taxes only free Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. E file state taxes only free A vehicle is a highway vehicle even though the vehicle's design allows it to perform a highway transportation function for only one of the following. E file state taxes only free A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). E file state taxes only free A special kind of cargo, goods, supplies, or materials. E file state taxes only free Some off-highway task unrelated to highway transportation, except as discussed next. E file state taxes only free Vehicles not considered highway vehicles. E file state taxes only free   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the credit or refund of fuel taxes. E file state taxes only free Specially designed mobile machinery for nontransportation functions. E file state taxes only free A self-propelled vehicle is not a highway vehicle if all the following apply. E file state taxes only free The chassis has permanently mounted to it machinery or equipment used to perform certain operations (construction, manufacturing, drilling, mining, timbering, processing, farming, or similar operations) if the operation of the machinery or equipment is unrelated to transportation on or off the public highways. E file state taxes only free The chassis has been specially designed to serve only as a mobile carriage and mount (and power source, if applicable) for the machinery or equipment, whether or not the machinery or equipment is in operation. E file state taxes only free The chassis could not, because of its special design and without substantial structural modification, be used as part of a vehicle designed to carry any other load. E file state taxes only free The vehicle must have traveled less than 7,500 miles on public highways during the taxable year. E file state taxes only free Vehicles specially designed for off-highway transportation. E file state taxes only free A vehicle is not treated as a highway vehicle if the vehicle is specially designed for the primary function of transporting a particular type of load other than over the public highway and because of this special design, the vehicle's capability to transport a load over a public highway is substantially limited or impaired. E file state taxes only free To make this determination, you can take into account the vehicle's size, whether the vehicle is subject to licensing, safety, or other requirements, and whether the vehicle can transport a load at a sustained speed of at least 25 miles per hour. E file state taxes only free It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. E file state taxes only free Nontransportation trailers and semitrailers. E file state taxes only free A trailer or semi-trailer is not treated as a highway vehicle if it is specially designed to function only as an enclosed stationary shelter for carrying on a nontransportation function at an off-highway site. E file state taxes only free For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. E file state taxes only free Public highway. E file state taxes only free   A public highway includes any road in the United States that is not a private roadway. E file state taxes only free This includes federal, state, county, and city roads and streets. E file state taxes only free Registered. E file state taxes only free   A vehicle is considered registered when it is registered or required to be registered for highway use under the law of any state, the District of Columbia, or any foreign country in which it is operated or situated. E file state taxes only free Any highway vehicle operated under a dealer's tag, license, or permit is considered registered. E file state taxes only free A highway vehicle is not considered registered solely because a special permit allows the vehicle to be operated at particular times and under specified conditions. E file state taxes only free Dual use of propulsion motor. E file state taxes only free   Off-highway business use does not include any fuel used in the propulsion motor of a registered highway vehicle even though that motor also operates special equipment by means of a power take-off or power transfer. E file state taxes only free It does not matter if the special equipment is mounted on the vehicle. E file state taxes only free Example. E file state taxes only free The motor of a registered concrete-mixer truck operates both the engine and the mixing unit by means of a power take-off. E file state taxes only free The fuel used in the motor to run the mixer is not off-highway business use. E file state taxes only free Use in separate motor. E file state taxes only free   Off-highway business use includes fuel used in a separate motor to operate special equipment, such as a refrigeration unit, pump, generator, or mixing unit. E file state taxes only free If you draw fuel from the same tank that supplies fuel to the propulsion motor, you must figure the quantity used in the separate motor operating the special equipment. E file state taxes only free You may make a reasonable estimate based on your operating experience and supported by your records. E file state taxes only free   You can use devices that measure the miles the vehicle has traveled (such as hubometers) to figure the gallons of fuel used to propel the vehicle. E file state taxes only free Add to this amount the fuel consumed while idling or warming up the motor before propelling the vehicle. E file state taxes only free The difference between your total fuel used and the fuel used to propel the vehicle is the fuel used in the separate motor. E file state taxes only free Example. E file state taxes only free Hazel owns a refrigerated truck. E file state taxes only free It has a separate motor for the refrigeration unit. E file state taxes only free The same tank supplies both motors. E file state taxes only free Using the truck's hubometer, Hazel figures that 90% of the fuel was used to propel the truck. E file state taxes only free Therefore, 10% of the fuel is used in an off-highway business use. E file state taxes only free Fuel lost or destroyed. E file state taxes only free   You cannot treat fuel lost or destroyed through spillage, fire, or other casualty as fuel used in an off-highway business use. E file state taxes only free Export (No. E file state taxes only free 3). E file state taxes only free   Export means fuel transported from the United States with the intention that the fuel remain in a foreign country or possession of the United States. E file state taxes only free Fuel is not exported if it is in the fuel supply tank of a vehicle or aircraft. E file state taxes only free In a boat engaged in commercial fishing (No. E file state taxes only free 4). E file state taxes only free   In a boat engaged in commercial fishing means fuel used in taking, catching, processing, or transporting fish, shellfish, or other aquatic life for commercial purposes, such as selling or processing the catch, on a specific trip basis. E file state taxes only free They include boats used in both fresh and salt water fishing. E file state taxes only free They do not include boats used for both sport fishing and commercial fishing on the same trip. E file state taxes only free In certain intercity and local buses (No. E file state taxes only free 5). E file state taxes only free   In certain intercity and local buses means fuel used in a bus engaged in furnishing (for compensation) passenger land transportation available to the general public. E file state taxes only free The bus must be engaged in one of the following activities. E file state taxes only free Scheduled transportation along regular routes. E file state taxes only free Nonscheduled operations if the seating capacity of the bus is at least 20 adults, not including the driver. E file state taxes only free Vans and similar vehicles used for van-pooling or taxi service do not qualify. E file state taxes only free Available to the general public. E file state taxes only free   This means you offer service to more than a limited number of persons or organizations. E file state taxes only free If a bus operator normally provides charter operations through travel agencies but has buses available for chartering by the general public, this service is available to the general public. E file state taxes only free A bus does not qualify when its operator uses it to provide exclusive services to only one person, group, or organization. E file state taxes only free Also, intercity bus transportation does not include transporting students and employees of schools or intercity transportation in a qualified local bus. E file state taxes only free In a qualified local bus (No. E file state taxes only free 6). E file state taxes only free   In a qualified local bus means fuel used in a bus meeting all the following requirements. E file state taxes only free It is engaged in furnishing (for compensation) intracity passenger land transportation available to the general public. E file state taxes only free It operates along scheduled, regular routes. E file state taxes only free It has a seating capacity of at least 20 adults (excluding the driver). E file state taxes only free It is under contract with (or is receiving more than a nominal subsidy from) any state or local government to furnish the transportation. E file state taxes only free Intracity passenger land transportation. E file state taxes only free   This is the land transportation of passengers between points located within the same metropolitan area. E file state taxes only free It includes transportation along routes that cross state, city, or county boundaries if the routes remain within the metropolitan area. E file state taxes only free Under contract. E file state taxes only free   A bus is under contract with a state or local government only if the contract imposes a bona fide obligation on the bus operator to furnish the transportation. E file state taxes only free More than a nominal subsidy. E file state taxes only free   A subsidy is more than nominal if it is reasonably expected to exceed an amount equal to 3 cents multiplied by the number of gallons of fuel used in buses on subsidized routes. E file state taxes only free A company that operates its buses along subsidized and unsubsidized intracity routes may consider its buses qualified local buses only when the buses are used on the subsidized intracity routes. E file state taxes only free In a school bus (No. E file state taxes only free 7). E file state taxes only free   In a school bus means fuel used in a bus engaged in the transportation of students or employees of schools. E file state taxes only free A school is an educational organization with a regular faculty and curriculum and a regularly enrolled body of students who attend the place where the educational activities occur. E file state taxes only free For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. E file state taxes only free 8). E file state taxes only free   Diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel in the propulsion engine of a diesel-powered highway vehicle or diesel-powered train (not including off-highway business use) means undyed diesel fuel and undyed kerosene used: For home heating, lighting, and cooking; In boats; In stationary machines, such as generators and compressors; For cleaning purposes; or In minibikes and snowmobiles. E file state taxes only free In foreign trade (No. E file state taxes only free 9). E file state taxes only free   In foreign trade means fuel used in civil aircraft employed in foreign trade or trade between the United States and any of its possessions. E file state taxes only free The term trade includes the transportation of persons or property for hire and the making of the necessary preparations for such transportation. E file state taxes only free In the case of aircraft registered in a foreign country, the country must allow reciprocal benefits for aircraft registered in the United States. E file state taxes only free Certain helicopter and fixed-wing aircraft uses (No. E file state taxes only free 10). E file state taxes only free   Includes: Certain helicopter uses. E file state taxes only free   Certain helicopter uses means fuel used by a helicopter for any of the following purposes. E file state taxes only free Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. E file state taxes only free Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). E file state taxes only free Providing emergency medical transportation. E file state taxes only free   During a use described in items (1) and (2), the helicopter must not take off from, or land at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise use services provided pursuant to section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code. E file state taxes only free For item (1), treat each flight segment as a separate flight. E file state taxes only free Fixed-wing aircraft uses. E file state taxes only free   Fixed-wing aircraft uses means fuel used by a fixed-wing aircraft for any of the following purposes. E file state taxes only free Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). E file state taxes only free Providing emergency medical transportation. E file state taxes only free The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. E file state taxes only free During a use described in item (1), the aircraft must not take off from, or land at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise use services provided pursuant to section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code. E file state taxes only free Exclusive use by a qualified blood collector organization (No. E file state taxes only free 11). E file state taxes only free   Exclusive use by a qualified blood collector organization means fuel used by the qualified blood collector organization for its exclusive use in the collection, storage, or transportation of blood. E file state taxes only free Qualified blood collector organization. E file state taxes only free   A qualified blood collector organization is one that is: Described in section 501(c)(3) and exempt from tax under section 501(a), Primarily engaged in the activity of collecting human blood, Registered by the IRS, and Registered by the Food and Drug Administration to collect blood. E file state taxes only free In a highway vehicle owned by the United States that is not used on a highway (No. E file state taxes only free 12). E file state taxes only free   In a highway vehicle owned by the United States that is not used on a highway means fuel used in a vehicle that was not used on public highways during the period covered by the claim. E file state taxes only free This use applies whether or not the vehicle is registered or required to be registered for highway use. E file state taxes only free Exclusive use by a nonprofit educational organization (No. E file state taxes only free 13). E file state taxes only free   Exclusive use by a nonprofit educational organization means fuel used by an organization exempt from income tax under section 501(a) that meets both of the following requirements. E file state taxes only free It has a regular faculty and curriculum. E file state taxes only free It has a regularly enrolled body of students who attend the place where the instruction normally occurs. E file state taxes only free   A nonprofit educational organization also includes a school operated by a church or other organization described in section 501(c)(3) if the school meets the above requirements. E file state taxes only free Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. E file state taxes only free 14). E file state taxes only free   Exclusive use by a state, political subdivision of a state, or the District of Columbia means fuel purchased by the state or local government for its exclusive use. E file state taxes only free A state or local government is any state, any political subdivision thereof, or the District of Columbia. E file state taxes only free An Indian tribal government is treated as a state only if the fuel is used in an activity that involves the exercise of an essential tribal government function. E file state taxes only free Gasoline, diesel fuel, and kerosene used by the American Red Cross is considered to be the use of these fuels by a state. E file state taxes only free In an aircraft or vehicle owned by an aircraft museum (No. E file state taxes only free 15). E file state taxes only free   In an aircraft or vehicle owned by an aircraft museum means fuel used in an aircraft or vehicle that is owned by an organization that meets all the following requirements. E file state taxes only free It is exempt from income tax as an organization described in section 501(c)(3). E file state taxes only free It is operated as a museum under a state (or District of Columbia) charter. E file state taxes only free It is operated exclusively for acquiring, exhibiting, and caring for aircraft of the type used for combat or transport in  World War II. E file state taxes only free   The aircraft or vehicle (such as a ground servicing vehicle for aircraft) must be used exclusively for the purposes described in item (3). E file state taxes only free In military aircraft (No. E file state taxes only free 16). E file state taxes only free   In a military aircraft means fuel used in an aircraft owned by the United States or any foreign nation and constituting a part of its armed forces. E file state taxes only free In commercial aviation (other than foreign trade). E file state taxes only free   See Commercial aviation, earlier, for the definition. E file state taxes only free Use in a train. E file state taxes only free   Use in a train means fuel used in the propulsion engine of equipment or machinery that rides on rails. E file state taxes only free This includes use in a locomotive, work train, switching engine, and track maintenance machine. E file state taxes only free Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit For alternative fuel mixtures produced after December 31, 2011, see How to Claim the Credit below. E file state taxes only free The section 6426 credit for biodiesel and alternative fuel consists of the biodiesel or renewable diesel mixture credit, alternative fuel credit, and alternative fuel mixture credit. E file state taxes only free Biodiesel or renewable diesel mixture credit claimant. E file state taxes only free   Claimant produced a biodiesel mixture by mixing biodiesel with diesel fuel. E file state taxes only free Claimant produced a renewable diesel mixture by mixing renewable diesel with liquid fuel (other than renewable diesel). E file state taxes only free   The person that produced and sold or used the mixture in their trade or business is the only person eligible to make this claim. E file state taxes only free The credit is based on the gallons of biodiesel or renewable diesel in the mixture. E file state taxes only free Renewable diesel does not include any fuel derived from coprocessing biomass (as defined in section 45K(c)(3)) with a feedstock that is not biomass. E file state taxes only free Claim requirements. E file state taxes only free   See the Instructions for Form 720 for the biodiesel or renewable diesel mixture claim requirements. E file state taxes only free Alternative fuel credit claimant. E file state taxes only free   For the alternative fuel credit, the registered alternative fueler who (1) sold an alternative fuel at retail delivered it into the fuel supply tank of a motor vehicle or motorboat, (2) sold an alternative fuel, delivered it in bulk taxable use in a motor vehicle or motorboat, and received required statement from the buyer, (3) used an alternative fuel (not sold at retail or in bulk as previously described) motor vehicle or motorboat, or (4) sold an alternative fuel used as a fuel in aviation is the only person eligible to make this claim. E file state taxes only free Carbon capture requirement. E file state taxes only free   A credit for Fischer-Tropsch process liquid fuel derived from coal (including peat) can be claimed only if the fuel is derived from coal produced at a gasification facility that separates and sequesters at least 75% of the facility's total carbon dioxide emissions. E file state taxes only free Alternative fuel credit. E file state taxes only free   The registered alternative fueler is the person eligible to make the claim. E file state taxes only free An alternative fueler is the person liable for tax on alternative fuel under the rules for taxable events for Other Fuels (discussed in chapter 1) or would be liable but for an exemption for nontaxable uses. E file state taxes only free An alternative fueler includes a person who sells for use or uses an alternative fuel in aviation. E file state taxes only free Alternative fuel mixture credit claimant. E file state taxes only free   For the alternative fuel mixture credit, the registered alternative fueler that produced and sold or used the mixture as a fuel in their trade or business is the only person eligible to make this claim. E file state taxes only free The credit is based on the gallons of alternative fuel in the mixture. E file state taxes only free An alternative fuel mixture is a mixture of alternative fuel and section 4081 taxable fuel (gasoline, diesel fuel, or kerosene). E file state taxes only free Registration. E file state taxes only free   You must be registered by the IRS to be eligible to claim the section 6426 fuel credit. E file state taxes only free See Registration Requirements in chapter 1. E file state taxes only free Credits for fuel provide incentive for United States production. E file state taxes only free   The section 6426 fuel credit may not be claimed for alternative fuel that is produced outside the United States for use as a fuel outside the United States. E file state taxes only free The United States includes any possession of the United States. E file state taxes only free Credit for fuels derived from paper or pulp production. E file state taxes only free   Credit for alternative fuels and alternative fuel mixtures for any fuel derived from the production of paper or pulp are not available for fuel sold or used on or after December 31, 2009. E file state taxes only free How to Claim the Credit Any biodiesel or renewable diesel mixture credit must first be claimed on Schedule C to reduce your taxable fuel liability reported on Form 720. E file state taxes only free Any excess credit may be claimed on Schedule C (Form 720), Schedule 3 (Form 8849), Form 4136, or Form 8864, Biodiesel and Renewable Diesel Fuels Credit. E file state taxes only free See Notice 2005-4 and the Instructions for Form 720 for more information. E file state taxes only free Also see Notice 2013-26 on page 984 of I. E file state taxes only free R. E file state taxes only free B. E file state taxes only free 2013-18 at www. E file state taxes only free irs. E file state taxes only free gov/pub/irs-irbs/irb13-18. E file state taxes only free pdf; and see chapter 2, later. E file state taxes only free Coordination with income tax credit. E file state taxes only free   Only one credit may be taken for any amount of biodiesel or renewable diesel. E file state taxes only free If any amount is claimed (or will be claimed) for any amount of biodiesel or renewable diesel on Form 720, Form 8849, or Form 4136, then a claim cannot be made on Form 8864 for that amount of biodiesel or renewable diesel. E file state taxes only free   Any alternative fuel credit must first be claimed on Schedule C (Form 720) to reduce your section 4041 taxable fuel liability for alternative fuel and CNG reported on Form 720. E file state taxes only free Any excess credit may claimed on Schedule C (Form 720), Schedule 3 (Form 8849), or Form 4136. E file state taxes only free   For alternative fuel mixtures produced after December 31, 2011, the alternative fuel mixture credit can be claimed on Schedule C (Form 720), not on Form 4136 or Schedule 3 (Form 8849), and only to the extent of your section 4081 taxable fuel liability for gasoline, diesel fuel and kerosene reported on Form 720. E file state taxes only free   Calculate the limitation for alternative fuel mixtures separately and enter on Schedule C (Form 720), line 14, only the gallons of mixtures that do not exceed your section 4081 taxable fuel liability. E file state taxes only free Filing Claims This section tells you how to make a claim for a credit or refund of excise taxes on fuels. E file state taxes only free This section also covers recordkeeping requirements and when to include the credit or refund in your income. E file state taxes only free Generally, you will provide all the information needed to claim a credit or refund when you properly complete Form 8849, Form 4136, Schedule C (Form 720), Form 6478, or Form 8864. E file state taxes only free In some cases, you will have to attach additional information. E file state taxes only free You need to keep records that support your claim for a credit or refund. E file state taxes only 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. E file state taxes only free Ultimate purchaser. E file state taxes only free   Ultimate purchasers may make claims for the nontaxable use of fuels on Form 4136, Schedule 1 (Form 8849), and Schedule C (Form 720) if reporting excise tax liability on that return. E file state taxes only free If you are an ultimate purchaser, you must keep the following records. E file state taxes only free The number of gallons purchased and used during the period covered by your claim. E file state taxes only free The dates of the purchases. E file state taxes only free The names and addresses of suppliers and amounts purchased from each in the period covered by your claim. E file state taxes only free The nontaxable use for which you used the fuel. E file state taxes only free The number of gallons used for each nontaxable use. E file state taxes only free It is important that your records show separately the number of gallons used for each nontaxable use that qualifies as a claim. E file state taxes only free If the fuel is exported, you must have proof of exportation. E file state taxes only free   For more information about keeping records, see Publication 583, Starting a Business and Keeping Records, or chapter 1 of Publication 17, Your Federal Income Tax for Individuals. E file state taxes only free Exceptions. E file state taxes only free    Generally, the ultimate purchaser may not claim a credit or refund for undyed diesel fuel, undyed kerosene, or kerosene for use in aviation sold for the exclusive use of a state or local government. E file state taxes only free However, see Claims by credit card issuers, later, for an exception. E file state taxes only free The ultimate purchaser may not claim a credit or refund as follows. E file state taxes only free The ultimate purchaser of gasoline or aviation gasoline used by a state or local government for its exclusive use or by a nonprofit educational organization for its exclusive use may waive its right to make a claim by providing a certificate that is signed under penalties of perjury by a person authorized to bind the ultimate purchaser and is in the same format as the Model Certificate M. E file state taxes only free A new certificate is required each year or when any information in the current certificate expires. E file state taxes only free The ultimate purchaser of kerosene for use in commercial aviation or noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia) may waive its right to make a claim by providing a waiver that is signed under penalties of perjury by a person authorized to bind the ultimate purchaser and is in the same format as the Model Waiver L. E file state taxes only free A new waiver is required each year or when any information in the current waiver expires. E file state taxes only free The ultimate purchaser of undyed diesel fuel or undyed kerosene used in certain intercity and local buses may waive its right to make a claim by providing a waiver that is signed under penalties of perjury by a person authorized to bind the ultimate purchaser and is in the same format as the Model Waiver N. E file state taxes only free A new waiver is required each year or when any information in the current waiver expires. E file state taxes only free The ultimate purchaser of kerosene for use in nonexempt, noncommercial aviation must provide a certificate that is signed under penalties of perjury by a person authorized to bind the ultimate purchaser and is in the same format as the Model Certificate Q. E file state taxes only free A new certificate is required each year or when any information in the current certificate expires. E file state taxes only free Registered ultimate vendor. E file state taxes only free   Registered ultimate vendors may make claims for certain sales of fuels on Form 4136, Schedule 2 (Form 8849), and Schedule C (Form 720) if reporting excise tax liability on that return. E file state taxes only free If you are a registered ultimate vendor, you must keep certain information pertaining to the sale of the fuel. E file state taxes only free   To make a claim, you must have sold the fuel at a tax-excluded price, repaid the tax to the buyer, or obtained the buyer's written consent to the allowance of the claim. E file state taxes only free You are required to have a valid certificate or waiver in your possession in order to make the claim. E file state taxes only free   In addition, you must have a registration number that has not been revoked or suspended. E file state taxes only free See Form 637. E file state taxes only free State use. E file state taxes only free   To make a claim as an ultimate vendor (state), you must have a UV registration number and the fuel cannot be purchased with a credit card as explained below. E file state taxes only free If you sell undyed diesel fuel, undyed kerosene, or kerosene for use in aviation for use by a state or local government, you must keep the following information. E file state taxes only free The name and taxpayer identification number of each person (government unit) that bought the fuel. E file state taxes only free The number of gallons sold to each person. E file state taxes only free An unexpired certificate from the buyer. E file state taxes only free See Model Certificate P in the Appendix. E file state taxes only free The certificate expires on the earlier of 1 year after the date of the certificate or the date a new certificate is given to the registered ultimate vendor. E file state taxes only free Nonprofit educational organization and state use. E file state taxes only free   To make a claim as an ultimate vendor (nonprofit educational organization or state), you must have a UV registration number and the fuel cannot be purchased with a credit card as explained later. E file state taxes only free If you sell gasoline or aviation gasoline to a nonprofit educational organization for its exclusive use or to a state or local government for its exclusive use, you must keep the following information. E file state taxes only free The name and taxpayer identification number of each person (nonprofit educational organization or government unit) that bought the fuel. E file state taxes only free The number of gallons sold to each person. E file state taxes only free An unexpired certificate from the buyer. E file state taxes only free See Model Certificate M in the Appendix. E file state taxes only free  The certificate expires on the earlier of 1 year after the date of the certificate or the date a new certificate is given to the registered ultimate vendor. E file state taxes only free Blocked pump. E file state taxes only free   To make a claim as an ultimate vendor (blocked pump), you must have a UP registration number. E file state taxes only free If you sell undyed kerosene (other than kerosene for use in aviation) from a pump that qualifies as a blocked pump because it is locked by you after each sale and is unlocked by you at the request of the buyer, you must keep the following information for each sale of more than 5 gallons. E file state taxes only free The date of each sale. E file state taxes only free The name and address of the buyer. E file state taxes only free The number of gallons sold to that buyer. E file state taxes only free Certain intercity and local bus use. E file state taxes only free   To make a claim as an ultimate vendor of undyed diesel fuel or undyed kerosene used in certain intercity and local buses, you must have a UB registration number. E file state taxes only free You must keep the following information. E file state taxes only free The date of each sale. E file state taxes only free The name and address of the buyer. E file state taxes only free The number of gallons sold to the buyer. E file state taxes only free A copy of the waiver signed by the buyer at the time the credit or payment is claimed. E file state taxes only free See Model Waiver N in the Appendix. E file state taxes only free Kerosene for use in commercial aviation or noncommercial aviation. E file state taxes only free   To make a claim as an ultimate vendor of kerosene for use in commercial aviation (other than foreign trade) or noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia), you must have a UA registration number. E file state taxes only free See Kerosene for use in aviation, earlier, for a list of nontaxable uses. E file state taxes only free You must keep the following information. E file state taxes only free The date of each sale. E file state taxes only free The name and address of the buyer. E file state taxes only free The number of gallons sold to the buyer. E file state taxes only free A copy of the waiver signed by the buyer at the time the credit or payment is claimed. E file state taxes only free See Model Waiver L in the Appendix. E file state taxes only free Kerosene for use in nonexempt, noncommercial aviation. E file state taxes only free   To make a claim as an ultimate vendor of kerosene for use in nonexempt, noncommercial aviation, you must have a UA registration number. E file state taxes only free You must keep the following information. E file state taxes only free The date of each sale. E file state taxes only free The name and address of the buyer. E file state taxes only free The number of gallons sold to the buyer. E file state taxes only free A copy of the certificate signed by the buyer at the time the credit or payment is claimed. E file state taxes only free See Model Certificate Q in the Appendix. E file state taxes only free Claims by credit card issuers. E file state taxes only free   For sales of gasoline, aviation gasoline, diesel fuel, kerosene, or kerosene for use in aviation that are purchased by an exempt user with the use of a credit card, the registered credit card issuer is the only person who can make the claim. E file state taxes only free An exempt user for this purpose is: For gasoline or aviation gasoline, a state or local government (including essential government use by an Indian tribal government) or a nonprofit educational organization; or For diesel fuel, kerosene, or kerosene for use in aviation, a state or local government (including essential government use by an Indian tribal government). E file state taxes only free   If gasoline is purchased without the use of a credit card, then the registered ultimate vendor of the gasoline may make the claim for refund or credit. E file state taxes only free However, if the gasoline is purchased with a credit card issued to a state, but the credit card issuer is not registered by the IRS or does not meet the conditions described, the credit card issuer must collect the tax and the state may make the claim. E file state taxes only free   If diesel fuel, kerosene, or kerosene for use in aviation is purchased without the use of a credit card, the registered ultimate vendor may make the claim for refund or credit. E file state taxes only free A state is not allowed to make a claim for these fuels. E file state taxes only free However, if the diesel fuel or kerosene is purchased with a credit card issued to a state, but the credit card issuer is not registered by the IRS or does not meet the conditions described, the credit card issuer must collect the tax and the state may make the claim. E file state taxes only free   The claim from the credit card issuer must contain the following information as it applies to the fuel covered in the claim. E file state taxes only free The total number of gallons. E file state taxes only free Its registration number. E file state taxes only free A statement that it has not collected the amount of tax from the ultimate purchaser or has obtained the written consent of the ultimate purchaser to make the claim. E file state taxes only free A statement that it has repaid or agreed to repay the amount of tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to make the claim, or has otherwise made arrangements which directly or indirectly provide the ultimate vendor with reimbursement of the tax. E file state taxes only free Has in its possession an unexpired certificate similar to Model Certificate R in the Appendix and has no reason to believe any of the information in the certificate is false. E file state taxes only free Taxpayer identification number. E file state taxes only free   To file a claim, you must have a taxpayer identification number. E file state taxes only free Your taxpayer identification number can be an: Employer identification number (EIN), Social security number (SSN), or Individual taxpayer identification number (ITIN), if you are an alien individual and do not have and are not eligible to get an SSN. E file state taxes only free   If you normally file only a U. E file state taxes only free S. E file state taxes only free individual income tax return (such as Form 1040 or 1040NR), use your SSN or ITIN. E file state taxes only free You get an SSN by filing Form SS-5, Application for a Social Security Card, with the Social Security Administration. E file state taxes only free To get an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. E file state taxes only free   If you operate a business, use your EIN. E file state taxes only free If you do not have an EIN, you may apply for one online. E file state taxes only free Go to the IRS website at irs. E file state taxes only free gov/businesses/small and click on the “Employer ID Numbers (EINs)” link. E file state taxes only free You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. E file state taxes only free Claiming A Refund Generally, you may claim a refund of excise taxes on Form 8849. E file state taxes only free Complete and attach to Form 8849 the appropriate Form 8849 schedules. E file state taxes only free The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. E file state taxes only free If you file Form 720, you can use the Schedule C (Form 720) for your refund claims for the quarter. E file state taxes only free See the Instructions for Form 720. E file state taxes only free Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Schedule C (Form 720) or Form 4136. E file state taxes only free The alternative fuel mixture credit must be claimed on Schedule C (Form 720) against your section 4081 taxable fuel liability for gasoline, diesel, and kerosene and any excess is not allowed. E file state taxes only free The alternative fuel credit must first be claimed on Schedule C (Form 720) against your section 4041 taxable fuel liability for alternative fuel and CNG. E file state taxes only free To the extent the alternative fuel credit exceeds this taxable fuel liability, a payment is allowed and may be claimed as a credit on Schedule C (Form 720), or as an income tax credit on Forms 4136, 6478, or 8864, as applicable. E file state taxes only free Only one claim may be made for any particular amount of alternative fuel. E file state taxes only free Claiming a Credit on Form 4136 For alternative fuel mixtures produced after December 31, 2011, the alternative fuel mixture credit cannot be claimed on Form 4136. E file state taxes only free See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2, earlier. E file state taxes only free A credit may be claimed for certain uses and sales of fuels on Form 4136 when you file your income tax return at the end of the year. E file state taxes only free If you meet certain requirements (discussed earlier), you may be able to make a claim during the year. E file state taxes only free Credit only. E file state taxes only free   You can claim the following taxes only as a credit on Form 4136. E file state taxes only free Tax on fuels used for nontaxable uses if the total for your tax year is less than $750. E file state taxes only free Tax on fuel you did not include in any claim for refund previously filed for any quarter of your tax year. E file state taxes only free Tax on fuel you used in mobile machinery (off-highway business use) that traveled less than 7,500 miles on public highways. E file state taxes only free Do not claim a credit for any amount for which you have filed a refund claim on Form 8849 or credit on Schedule C (Form 720). E file state taxes only free When to file. E file state taxes only free   You can claim a fuel tax credit on your income tax return for the year you used the fuel (or sold the fuel in the case of a registered ultimate vendor claim). E file state taxes only free You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. E file state taxes only free Generally, you must file an amended return by the later of 3 years from the date you filed your original return or within 2 years from the date you paid the income tax. E file state taxes only free How to claim a credit. E file state taxes only free   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, or farmers' cooperative association. E file state taxes only free Individuals. E file state taxes only free   You claim the credit on the “Credits from” line of Form 1040. E file state taxes only free Also check box b on that line. E file state taxes only free If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. E file state taxes only free Partnerships. E file state taxes only 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. E file state taxes only free , showing each partner's share of the number of gallons of each fuel sold or used for a non
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Marshals Service

Part of the Department of Justice, the Marshals Service is responsible for providing security to the federal judiciary, managing the witness security program, managing and selling the seized or forfeited assets of criminals, is responsible for the confinement and transportation of federal prisoners who have not been turned over to the bureau of prisons, and is the primary federal agency responsible for fugitive investigations.

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Website: Marshals Service

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Phone Number: (202) 307-9100

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