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Fed Tax Forms 2012

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Fed Tax Forms 2012

Fed tax forms 2012 It's easy, accurate and fast. So why would you file your taxes any other way? Fed tax forms 2012 Old fashioned paper tax forms have been around for decades, but it might be time for them to go the way of the dodo. Who wants to wait for weeks to get their check in the mail when you can just efile your tax return electronically with the IRS and start enjoying your refund in as little as 7 days. Fed tax forms 2012 If you consider the money the IRS holds on to while you wait for your refund as an interest free loan, then you’ll realize that you are losing money. No one other than the IRS can get an interest free loan and that doesn’t seem fair, does it? Enter the internet age. Commercial companies have been moving online for years now - when was the last time you've mailed a check or received a paper statement from your bank? Now, even the government sites are starting to get with the program and are offering quick and easy efile to everyone. Here are a few reasons why I switched to efile; maybe it’s time you do to!
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Contact Your Representative in the U.S. Congress

You can send an e-mail to your elected officials using the websites for the U.S. House of Representatives or the U.S. Senate.  If you don’t know how to find the website of your Representative or Senator, here’s how to find it:

1. Identify Your Representatives in the U.S. Congress

2. Visit Your Representative's Website

Click the name of the elected official you want to contact.  This will take you to their website.

3. Type Your Message

Look for the “Contact” link on the website, and click on it to find a web form to send your message.

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  • Send a message to the Representative or Senator that represents you, and ask his or her office to forward it for you.
  • Go to the website for the member of Congress you wish to contact to find a postal address and mail a letter.
  • Call the United States Capitol switchboard at 1-202-224-3121.  The switchboard operator will connect you with the office you request.

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Contact the White House

Visit the White House website to send questions, comments, or concerns, to the President or his staff.

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The Fed Tax Forms 2012

Fed tax forms 2012 2. Fed tax forms 2012   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. Fed tax forms 2012 Providing information. Fed tax forms 2012 Definitions of Nontaxable UsesCustom application of fertilizer and pesticide. Fed tax forms 2012 Fuel used between airfield and farm. Fed tax forms 2012 Fuel not used for farming. Fed tax forms 2012 Vehicles not considered highway vehicles. Fed tax forms 2012 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. Fed tax forms 2012 This chapter lists the nontaxable uses of each fuel and defines the nontaxable uses. Fed tax forms 2012 Information on the refund of second tax is included. Fed tax forms 2012 This chapter also explains credits and refunds for the biodiesel or renewable diesel mixture credits, and the alternative fuel mixture and alternative fuel credits. Fed tax forms 2012 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. Fed tax forms 2012 Exported taxable fuel. Fed tax forms 2012   The claim rates for exported taxable fuel are listed on Schedule C (Form 720), Schedule 1 (Form 8849), and Form 4136. Fed tax forms 2012 Taxpayers making a claim for exported taxable fuel must include with their records proof of exportation. Fed tax forms 2012 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. Fed tax forms 2012 Gasoline and Aviation Gasoline Ultimate Purchasers. Fed tax forms 2012   The following are the uses of gasoline (defined earlier) for which a credit or refund may be allowable to an ultimate purchaser. Fed tax forms 2012 On a farm for farming purposes (credit only). Fed tax forms 2012 Off-highway business use. Fed tax forms 2012 Export. Fed tax forms 2012 In a boat engaged in commercial fishing. Fed tax forms 2012 In certain intercity and local buses. Fed tax forms 2012 In a school bus. Fed tax forms 2012 Exclusive use by a qualified blood collector organization. Fed tax forms 2012 In a highway vehicle owned by the United States that is not used on a highway. Fed tax forms 2012 Exclusive use by a nonprofit educational organization (see Sales by registered ultimate vendors and Credit Card Purchases, later). Fed tax forms 2012 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). Fed tax forms 2012 In an aircraft or vehicle owned by an aircraft museum. Fed tax forms 2012   The following are the uses of aviation gasoline for which a credit or refund may be allowable to an ultimate purchaser. Fed tax forms 2012 On a farm for farming purposes (credit only). Fed tax forms 2012 Export. Fed tax forms 2012 In foreign trade. Fed tax forms 2012 Certain helicopter and fixed-wing air ambulance uses. Fed tax forms 2012 In commercial aviation (other than foreign trade). Fed tax forms 2012 Exclusive use by a qualified blood collector organization. Fed tax forms 2012 Exclusive use by a nonprofit education organization (see Sales by registered ultimate vendors and Credit card purchases, later). Fed tax forms 2012 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). Fed tax forms 2012 In an aircraft owned by an aircraft museum. Fed tax forms 2012 In military aircraft. Fed tax forms 2012 Claims by persons who paid the tax to the government. Fed tax forms 2012   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. Fed tax forms 2012 See Filing Claims, later. Fed tax forms 2012 Sales by registered ultimate vendors. Fed tax forms 2012   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. Fed tax forms 2012 A state or local government for its exclusive use (including essential government use by an Indian tribal government). Fed tax forms 2012 A nonprofit educational organization for its exclusive use. Fed tax forms 2012   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. Fed tax forms 2012 A sample certificate is included as Model Certificate M in the Appendix. Fed tax forms 2012 The registered ultimate vendor must have the certificate at the time the credit or refund is claimed. Fed tax forms 2012   The ultimate vendor must be registered by the IRS. Fed tax forms 2012 See Registration Requirements, earlier. Fed tax forms 2012 Credit card purchases. Fed tax forms 2012   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. Fed tax forms 2012   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. Fed tax forms 2012 How to make the claim. Fed tax forms 2012   If the claim is made by the credit card issuer, see Schedule C  (Form 720) or Schedule 8 (Form 8849). Fed tax forms 2012 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. Fed tax forms 2012 Ultimate purchasers. Fed tax forms 2012   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. Fed tax forms 2012 On a farm for farming purposes. Fed tax forms 2012 Off-highway business use. Fed tax forms 2012 Export. Fed tax forms 2012 In a qualified local bus. Fed tax forms 2012 In a school bus. Fed tax forms 2012 Other than as a fuel in a propulsion engine of a diesel-powered highway vehicle (such as home heating oil). Fed tax forms 2012 Exclusive use by a qualified blood collector organization. Fed tax forms 2012 In a highway vehicle owned by the United States that is not used on a highway. Fed tax forms 2012 Exclusive use by a nonprofit educational organization (see Sales by Registered Ultimate Vendors and Credit Card Purchases, later). Fed tax forms 2012 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). Fed tax forms 2012 In a vehicle owned by an aircraft museum. Fed tax forms 2012 As a fuel in a propulsion engine of a diesel-powered train. Fed tax forms 2012 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. Fed tax forms 2012 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. Fed tax forms 2012 Registered ultimate vendor (state use). Fed tax forms 2012   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). Fed tax forms 2012 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. Fed tax forms 2012 The ultimate vendor must be registered by the IRS. Fed tax forms 2012 See Registration Requirements, earlier. Fed tax forms 2012 Registered ultimate vendor (blocked pump). Fed tax forms 2012   This is an ultimate vendor that sells undyed kerosene from a blocked pump. Fed tax forms 2012   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. Fed tax forms 2012 Blocked pump. Fed tax forms 2012   A blocked pump is a fuel pump that meets all the following requirements. Fed tax forms 2012 It is used to make retail sales of undyed kerosene for use by the buyer in any nontaxable use. Fed tax forms 2012 It is at a fixed location. Fed tax forms 2012 It is identified with a legible and conspicuous notice stating, “UNDYED UNTAXED KEROSENE, NONTAXABLE USE ONLY. Fed tax forms 2012 ” It meets either of the following conditions. Fed tax forms 2012 It cannot reasonably be used to dispense fuel directly into the fuel supply tank of a diesel-powered highway vehicle or train. Fed tax forms 2012 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. Fed tax forms 2012 Registered ultimate vendor (certain intercity and local buses). Fed tax forms 2012   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. Fed tax forms 2012   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. Fed tax forms 2012 A sample waiver is included as Model Waiver N in the Appendix. Fed tax forms 2012 The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. Fed tax forms 2012 Credit Card Purchases. Fed tax forms 2012   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. Fed tax forms 2012   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. Fed tax forms 2012 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. Fed tax forms 2012 The claim rate for nontaxable use of a diesel-water fuel emulsion taxed at $. Fed tax forms 2012 198 per gallon is $. Fed tax forms 2012 197 (if exported, the claim rate is $. Fed tax forms 2012 198). Fed tax forms 2012 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. Fed tax forms 2012 On a farm for farming purposes. Fed tax forms 2012 Off-highway business use. Fed tax forms 2012 Export. Fed tax forms 2012 In a qualified local bus. Fed tax forms 2012 In a school bus. Fed tax forms 2012 Other than as fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway use). Fed tax forms 2012 Exclusive use by a qualified blood collector organization. Fed tax forms 2012 In a highway vehicle owned by the United States that is not used on a highway. Fed tax forms 2012 Exclusive use by a nonprofit educational organization. Fed tax forms 2012 Exclusive use by a state, political subdivision of a state, or the District of Columbia. Fed tax forms 2012 In an aircraft or vehicle owned by an aircraft museum. Fed tax forms 2012 Blender claims. Fed tax forms 2012   The claim rate for undyed diesel fuel taxed at $. Fed tax forms 2012 244 and used to produce a diesel-water fuel emulsion is $. Fed tax forms 2012 046 per gallon of diesel fuel so used. Fed tax forms 2012 The blender must be registered by the IRS in order to make the claim. Fed tax forms 2012 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 $. Fed tax forms 2012 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. Fed tax forms 2012 Kerosene for Use in Aviation Ultimate purchasers. Fed tax forms 2012   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. Fed tax forms 2012   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. Fed tax forms 2012 Generally, the ultimate purchaser is the aircraft operator. Fed tax forms 2012   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. Fed tax forms 2012 On a farm for farming purposes. Fed tax forms 2012 Certain helicopter and fixed-wing aircraft uses. Fed tax forms 2012 Exclusive use by a qualified blood collector organization. Fed tax forms 2012 Exclusive use by a nonprofit educational organization. Fed tax forms 2012 In an aircraft owned by an aircraft museum. Fed tax forms 2012 In military aircraft. Fed tax forms 2012 Kerosene for use partly in commercial aviation and partly in nonexempt, noncommercial aviation. Fed tax forms 2012   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. Fed tax forms 2012 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. Fed tax forms 2012   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. Fed tax forms 2012 For kerosene purchased with the certificate, used in commercial aviation, and taxed at $. Fed tax forms 2012 244 per gallon, use of the certificate will be treated as a waiver of the right to claim a credit or refund for the $. Fed tax forms 2012 025 per gallon part of the tax. Fed tax forms 2012 The ultimate vendor may make this claim. Fed tax forms 2012 The operator may make a claim for the $. Fed tax forms 2012 175 tax per gallon of the kerosene, but cannot waive the right to make the claim for the $. Fed tax forms 2012 175 tax per gallon. Fed tax forms 2012 Sales by Registered Ultimate Vendors Kerosene for use in commercial aviation or noncommercial aviation. Fed tax forms 2012   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. Fed tax forms 2012 A sample waiver is included as Model Waiver L in the Appendix. Fed tax forms 2012 The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. Fed tax forms 2012   Noncommercial aviation means any use of an aircraft not described as commercial aviation. Fed tax forms 2012 For the definition of commercial aviation, see Commercial aviation on page 11. Fed tax forms 2012 Kerosene for use in nonexempt, noncommercial aviation. Fed tax forms 2012   Only the registered ultimate vendor may claim a credit or payment for sales of kerosene for use in nonexempt, noncommercial aviation. Fed tax forms 2012 The ultimate vendor must be registered by the IRS (activity letter UA) and have the required certificate from the ultimate purchaser. Fed tax forms 2012 A sample certificate is included as Model Certificate Q in the Appendix. Fed tax forms 2012 The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. Fed tax forms 2012 Kerosene for use in aviation by a state or local government. Fed tax forms 2012   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). Fed tax forms 2012 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. Fed tax forms 2012 The ultimate vendor must be registered by the IRS (activity letter UV) and have the required certificate from the ultimate purchaser. Fed tax forms 2012 A sample certificate is included as Model Certificate P in the Appendix. Fed tax forms 2012 The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. Fed tax forms 2012 Credit card purchases. Fed tax forms 2012   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. Fed tax forms 2012   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. Fed tax forms 2012 Other Fuels (Including Alternative Fuels) Credit or refund for nontaxable use of taxed Other Fuels may be allowable to an ultimate purchaser. Fed tax forms 2012 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. Fed tax forms 2012 The following are the nontaxable uses of Other Fuels for which a credit or refund may be allowable to the ultimate purchaser. Fed tax forms 2012 On a farm for farming purposes. Fed tax forms 2012 Off-highway business use. Fed tax forms 2012 In a boat engaged in commercial fishing. Fed tax forms 2012 In certain intercity and local buses. Fed tax forms 2012 In a school bus. Fed tax forms 2012 In a qualified local bus. Fed tax forms 2012 Exclusive use by a qualified blood collector organization. Fed tax forms 2012 Exclusive use by a nonprofit educational organization. Fed tax forms 2012 Exclusive use by a state, political subdivision of a state, or the District of Columbia. Fed tax forms 2012 In an aircraft or vehicle owned by an aircraft museum. Fed tax forms 2012 Use in any boat operated by the United States for its exclusive use or any vessel of war of any foreign nation. Fed tax forms 2012 See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit, later. Fed tax forms 2012 Refunds of Second Tax The tax on dyed diesel fuel for inland waterways fuel use applies at the rate listed on Form 720. Fed tax forms 2012 This is in addition to all other taxes imposed on the sale or use of the fuel. Fed tax forms 2012 The section 4081(e) refund (discussed below) cannot be claimed. Fed tax forms 2012 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. Fed tax forms 2012 No credit against any tax is allowed for this tax. Fed tax forms 2012 For information about taxable events, see the discussions under Gasoline, Diesel Fuel and Kerosene and Kerosene for Use in Aviation in chapter 1. Fed tax forms 2012 Conditions to allowance of refund. Fed tax forms 2012   A claim for refund of the tax is allowed only if all the following conditions are met. Fed tax forms 2012 A tax on the fuel was paid to the government and not credited or refunded (the “first tax”). Fed tax forms 2012 After the first tax was imposed, another tax was imposed on the same fuel and was paid to the government (the “second tax”). Fed tax forms 2012 The person that paid the second tax filed a timely claim for refund containing the information required (see Refund claim, later). Fed tax forms 2012 The person that paid the first tax has met the reporting requirements, discussed next. Fed tax forms 2012 Reporting requirements. Fed tax forms 2012   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. Fed tax forms 2012 A model first taxpayer's report is shown in the Appendix as Model Certificate B. Fed tax forms 2012 The report must contain all information needed to complete the model. Fed tax forms 2012   By the due date for filing the Form 720, you must also send a separate copy of the report to the following address. Fed tax forms 2012 Department of the Treasury Internal Revenue Service  Cincinnati, OH 45999-0555 Write “EXCISE – FIRST TAXPAYER'S REPORT” across the top of that copy. Fed tax forms 2012 Optional reporting. Fed tax forms 2012   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. Fed tax forms 2012 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. Fed tax forms 2012 Providing information. Fed tax forms 2012   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. Fed tax forms 2012 If an optional report is filed, a copy should (but is not required to) be given to the buyer or owner. Fed tax forms 2012   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. Fed tax forms 2012 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. Fed tax forms 2012 A model statement of subsequent seller is shown in the Appendix as Model Certificate A. Fed tax forms 2012 The statement must contain all information necessary to complete the model. Fed tax forms 2012   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. Fed tax forms 2012 Each buyer must be given a copy of the report. Fed tax forms 2012 Refund claim. Fed tax forms 2012   You must have filed Form 720 and paid the second tax before you file for a refund of that tax. Fed tax forms 2012 You must make your claim for refund on Form 8849. Fed tax forms 2012 Complete Schedule 5 (Form 8849) and attach it to your Form 8849. Fed tax forms 2012 Do not include this claim with a claim under another tax provision. Fed tax forms 2012 You must not have included the second tax in the price of the fuel and must not have collected it from the purchaser. Fed tax forms 2012 You must submit the following information with your claim. Fed tax forms 2012 A copy of the first taxpayer's report (discussed earlier). Fed tax forms 2012 A copy of the statement of subsequent seller if the fuel was bought from someone other than the first taxpayer. Fed tax forms 2012 Definitions of Nontaxable Uses This section provides definitions of the terms used in Table 2-1 for nontaxable uses. Fed tax forms 2012 If applicable, the type of use number from Table 2-1 is indicated in each heading. Fed tax forms 2012 Type of use table. Fed tax forms 2012   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. Fed tax forms 2012 For type of use 2, the mobile machinery parenthetical applies only to Form 8849 and Form 720. Fed tax forms 2012 Table 2-1. Fed tax forms 2012 Type of Use Table No. Fed tax forms 2012 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. Fed tax forms 2012 1). Fed tax forms 2012   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. Fed tax forms 2012 Farm. Fed tax forms 2012   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. Fed tax forms 2012 It also includes structures such as greenhouses used primarily for the raising of agricultural or horticultural commodities. Fed tax forms 2012 A fish farm is an area where fish are grown or raised — not merely caught or harvested. Fed tax forms 2012 Farming purposes. Fed tax forms 2012   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. Fed tax forms 2012 To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. Fed tax forms 2012 To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. Fed tax forms 2012 To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. Fed tax forms 2012 To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. Fed tax forms 2012 For this use to qualify, you must have produced more than half the commodity so treated during the tax year. Fed tax forms 2012 Commodity means a single raw product. Fed tax forms 2012 For example, apples and peaches are two separate commodities. Fed tax forms 2012 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. Fed tax forms 2012 , is incidental to your farming operations. Fed tax forms 2012 Your tree operations will be incidental only if they are minor in nature when compared to the total farming operations. Fed tax forms 2012   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. Fed tax forms 2012 However, see Custom application of fertilizer and pesticide, next. Fed tax forms 2012   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. Fed tax forms 2012 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. Fed tax forms 2012 Custom application of fertilizer and pesticide. Fed tax forms 2012   Fuel used on a farm for farming purposes includes fuel used in the application of fertilizer, pesticides, or other substances, including aerial applications. Fed tax forms 2012 Generally, the applicator is treated as having used the fuel on a farm for farming purposes. Fed tax forms 2012 For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. Fed tax forms 2012 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. Fed tax forms 2012 Fuel used between airfield and farm. Fed tax forms 2012   Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as a farming purpose. Fed tax forms 2012 Fuel not used for farming. Fed tax forms 2012   Fuel is not used on a farm for farming purposes if it is used in any of the following ways. Fed tax forms 2012 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. Fed tax forms 2012 For personal use, such as mowing the lawn. Fed tax forms 2012 In processing, packaging, freezing, or canning operations. Fed tax forms 2012 In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. Fed tax forms 2012 Off-highway business use (No. Fed tax forms 2012 2). Fed tax forms 2012   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. Fed tax forms 2012 The terms “highway vehicle,” “public highway,” and “registered” are defined below. Fed tax forms 2012 Do not consider any use in a boat as an off-highway business use. Fed tax forms 2012   Off-highway business use includes fuels used in any of the following ways. Fed tax forms 2012 In stationary machines such as generators, compressors, power saws, and similar equipment. Fed tax forms 2012 For cleaning purposes. Fed tax forms 2012 In forklift trucks, bulldozers, and earthmovers. Fed tax forms 2012   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. Fed tax forms 2012 Example. Fed tax forms 2012 Caroline owns a landscaping business. Fed tax forms 2012 She uses power lawn mowers and chain saws in her business. Fed tax forms 2012 The gasoline used in the power lawn mowers and chain saws qualifies as fuel used in an off-highway business use. Fed tax forms 2012 The gasoline used in her personal lawn mower at home does not qualify. Fed tax forms 2012 Highway vehicle. Fed tax forms 2012   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. Fed tax forms 2012 Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. Fed tax forms 2012 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. Fed tax forms 2012 A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). Fed tax forms 2012 A special kind of cargo, goods, supplies, or materials. Fed tax forms 2012 Some off-highway task unrelated to highway transportation, except as discussed next. Fed tax forms 2012 Vehicles not considered highway vehicles. Fed tax forms 2012   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the credit or refund of fuel taxes. Fed tax forms 2012 Specially designed mobile machinery for nontransportation functions. Fed tax forms 2012 A self-propelled vehicle is not a highway vehicle if all the following apply. Fed tax forms 2012 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. Fed tax forms 2012 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. Fed tax forms 2012 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. Fed tax forms 2012 The vehicle must have traveled less than 7,500 miles on public highways during the taxable year. Fed tax forms 2012 Vehicles specially designed for off-highway transportation. Fed tax forms 2012 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. Fed tax forms 2012 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. Fed tax forms 2012 It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. Fed tax forms 2012 Nontransportation trailers and semitrailers. Fed tax forms 2012 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. Fed tax forms 2012 For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. Fed tax forms 2012 Public highway. Fed tax forms 2012   A public highway includes any road in the United States that is not a private roadway. Fed tax forms 2012 This includes federal, state, county, and city roads and streets. Fed tax forms 2012 Registered. Fed tax forms 2012   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. Fed tax forms 2012 Any highway vehicle operated under a dealer's tag, license, or permit is considered registered. Fed tax forms 2012 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. Fed tax forms 2012 Dual use of propulsion motor. Fed tax forms 2012   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. Fed tax forms 2012 It does not matter if the special equipment is mounted on the vehicle. Fed tax forms 2012 Example. Fed tax forms 2012 The motor of a registered concrete-mixer truck operates both the engine and the mixing unit by means of a power take-off. Fed tax forms 2012 The fuel used in the motor to run the mixer is not off-highway business use. Fed tax forms 2012 Use in separate motor. Fed tax forms 2012   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. Fed tax forms 2012 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. Fed tax forms 2012 You may make a reasonable estimate based on your operating experience and supported by your records. Fed tax forms 2012   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. Fed tax forms 2012 Add to this amount the fuel consumed while idling or warming up the motor before propelling the vehicle. Fed tax forms 2012 The difference between your total fuel used and the fuel used to propel the vehicle is the fuel used in the separate motor. Fed tax forms 2012 Example. Fed tax forms 2012 Hazel owns a refrigerated truck. Fed tax forms 2012 It has a separate motor for the refrigeration unit. Fed tax forms 2012 The same tank supplies both motors. Fed tax forms 2012 Using the truck's hubometer, Hazel figures that 90% of the fuel was used to propel the truck. Fed tax forms 2012 Therefore, 10% of the fuel is used in an off-highway business use. Fed tax forms 2012 Fuel lost or destroyed. Fed tax forms 2012   You cannot treat fuel lost or destroyed through spillage, fire, or other casualty as fuel used in an off-highway business use. Fed tax forms 2012 Export (No. Fed tax forms 2012 3). Fed tax forms 2012   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. Fed tax forms 2012 Fuel is not exported if it is in the fuel supply tank of a vehicle or aircraft. Fed tax forms 2012 In a boat engaged in commercial fishing (No. Fed tax forms 2012 4). Fed tax forms 2012   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. Fed tax forms 2012 They include boats used in both fresh and salt water fishing. Fed tax forms 2012 They do not include boats used for both sport fishing and commercial fishing on the same trip. Fed tax forms 2012 In certain intercity and local buses (No. Fed tax forms 2012 5). Fed tax forms 2012   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. Fed tax forms 2012 The bus must be engaged in one of the following activities. Fed tax forms 2012 Scheduled transportation along regular routes. Fed tax forms 2012 Nonscheduled operations if the seating capacity of the bus is at least 20 adults, not including the driver. Fed tax forms 2012 Vans and similar vehicles used for van-pooling or taxi service do not qualify. Fed tax forms 2012 Available to the general public. Fed tax forms 2012   This means you offer service to more than a limited number of persons or organizations. Fed tax forms 2012 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. Fed tax forms 2012 A bus does not qualify when its operator uses it to provide exclusive services to only one person, group, or organization. Fed tax forms 2012 Also, intercity bus transportation does not include transporting students and employees of schools or intercity transportation in a qualified local bus. Fed tax forms 2012 In a qualified local bus (No. Fed tax forms 2012 6). Fed tax forms 2012   In a qualified local bus means fuel used in a bus meeting all the following requirements. Fed tax forms 2012 It is engaged in furnishing (for compensation) intracity passenger land transportation available to the general public. Fed tax forms 2012 It operates along scheduled, regular routes. Fed tax forms 2012 It has a seating capacity of at least 20 adults (excluding the driver). Fed tax forms 2012 It is under contract with (or is receiving more than a nominal subsidy from) any state or local government to furnish the transportation. Fed tax forms 2012 Intracity passenger land transportation. Fed tax forms 2012   This is the land transportation of passengers between points located within the same metropolitan area. Fed tax forms 2012 It includes transportation along routes that cross state, city, or county boundaries if the routes remain within the metropolitan area. Fed tax forms 2012 Under contract. Fed tax forms 2012   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. Fed tax forms 2012 More than a nominal subsidy. Fed tax forms 2012   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. Fed tax forms 2012 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. Fed tax forms 2012 In a school bus (No. Fed tax forms 2012 7). Fed tax forms 2012   In a school bus means fuel used in a bus engaged in the transportation of students or employees of schools. Fed tax forms 2012 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. Fed tax forms 2012 For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. Fed tax forms 2012 8). Fed tax forms 2012   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. Fed tax forms 2012 In foreign trade (No. Fed tax forms 2012 9). Fed tax forms 2012   In foreign trade means fuel used in civil aircraft employed in foreign trade or trade between the United States and any of its possessions. Fed tax forms 2012 The term trade includes the transportation of persons or property for hire and the making of the necessary preparations for such transportation. Fed tax forms 2012 In the case of aircraft registered in a foreign country, the country must allow reciprocal benefits for aircraft registered in the United States. Fed tax forms 2012 Certain helicopter and fixed-wing aircraft uses (No. Fed tax forms 2012 10). Fed tax forms 2012   Includes: Certain helicopter uses. Fed tax forms 2012   Certain helicopter uses means fuel used by a helicopter for any of the following purposes. Fed tax forms 2012 Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. Fed tax forms 2012 Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Fed tax forms 2012 Providing emergency medical transportation. Fed tax forms 2012   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. Fed tax forms 2012 For item (1), treat each flight segment as a separate flight. Fed tax forms 2012 Fixed-wing aircraft uses. Fed tax forms 2012   Fixed-wing aircraft uses means fuel used by a fixed-wing aircraft for any of the following purposes. Fed tax forms 2012 Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Fed tax forms 2012 Providing emergency medical transportation. Fed tax forms 2012 The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. Fed tax forms 2012 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. Fed tax forms 2012 Exclusive use by a qualified blood collector organization (No. Fed tax forms 2012 11). Fed tax forms 2012   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. Fed tax forms 2012 Qualified blood collector organization. Fed tax forms 2012   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. Fed tax forms 2012 In a highway vehicle owned by the United States that is not used on a highway (No. Fed tax forms 2012 12). Fed tax forms 2012   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. Fed tax forms 2012 This use applies whether or not the vehicle is registered or required to be registered for highway use. Fed tax forms 2012 Exclusive use by a nonprofit educational organization (No. Fed tax forms 2012 13). Fed tax forms 2012   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. Fed tax forms 2012 It has a regular faculty and curriculum. Fed tax forms 2012 It has a regularly enrolled body of students who attend the place where the instruction normally occurs. Fed tax forms 2012   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. Fed tax forms 2012 Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. Fed tax forms 2012 14). Fed tax forms 2012   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. Fed tax forms 2012 A state or local government is any state, any political subdivision thereof, or the District of Columbia. Fed tax forms 2012 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. Fed tax forms 2012 Gasoline, diesel fuel, and kerosene used by the American Red Cross is considered to be the use of these fuels by a state. Fed tax forms 2012 In an aircraft or vehicle owned by an aircraft museum (No. Fed tax forms 2012 15). Fed tax forms 2012   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. Fed tax forms 2012 It is exempt from income tax as an organization described in section 501(c)(3). Fed tax forms 2012 It is operated as a museum under a state (or District of Columbia) charter. Fed tax forms 2012 It is operated exclusively for acquiring, exhibiting, and caring for aircraft of the type used for combat or transport in  World War II. Fed tax forms 2012   The aircraft or vehicle (such as a ground servicing vehicle for aircraft) must be used exclusively for the purposes described in item (3). Fed tax forms 2012 In military aircraft (No. Fed tax forms 2012 16). Fed tax forms 2012   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. Fed tax forms 2012 In commercial aviation (other than foreign trade). Fed tax forms 2012   See Commercial aviation, earlier, for the definition. Fed tax forms 2012 Use in a train. Fed tax forms 2012   Use in a train means fuel used in the propulsion engine of equipment or machinery that rides on rails. Fed tax forms 2012 This includes use in a locomotive, work train, switching engine, and track maintenance machine. Fed tax forms 2012 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. Fed tax forms 2012 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. Fed tax forms 2012 Biodiesel or renewable diesel mixture credit claimant. Fed tax forms 2012   Claimant produced a biodiesel mixture by mixing biodiesel with diesel fuel. Fed tax forms 2012 Claimant produced a renewable diesel mixture by mixing renewable diesel with liquid fuel (other than renewable diesel). Fed tax forms 2012   The person that produced and sold or used the mixture in their trade or business is the only person eligible to make this claim. Fed tax forms 2012 The credit is based on the gallons of biodiesel or renewable diesel in the mixture. Fed tax forms 2012 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. Fed tax forms 2012 Claim requirements. Fed tax forms 2012   See the Instructions for Form 720 for the biodiesel or renewable diesel mixture claim requirements. Fed tax forms 2012 Alternative fuel credit claimant. Fed tax forms 2012   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. Fed tax forms 2012 Carbon capture requirement. Fed tax forms 2012   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. Fed tax forms 2012 Alternative fuel credit. Fed tax forms 2012   The registered alternative fueler is the person eligible to make the claim. Fed tax forms 2012 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. Fed tax forms 2012 An alternative fueler includes a person who sells for use or uses an alternative fuel in aviation. Fed tax forms 2012 Alternative fuel mixture credit claimant. Fed tax forms 2012   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. Fed tax forms 2012 The credit is based on the gallons of alternative fuel in the mixture. Fed tax forms 2012 An alternative fuel mixture is a mixture of alternative fuel and section 4081 taxable fuel (gasoline, diesel fuel, or kerosene). Fed tax forms 2012 Registration. Fed tax forms 2012   You must be registered by the IRS to be eligible to claim the section 6426 fuel credit. Fed tax forms 2012 See Registration Requirements in chapter 1. Fed tax forms 2012 Credits for fuel provide incentive for United States production. Fed tax forms 2012   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. Fed tax forms 2012 The United States includes any possession of the United States. Fed tax forms 2012 Credit for fuels derived from paper or pulp production. Fed tax forms 2012   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. Fed tax forms 2012 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. Fed tax forms 2012 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. Fed tax forms 2012 See Notice 2005-4 and the Instructions for Form 720 for more information. Fed tax forms 2012 Also see Notice 2013-26 on page 984 of I. Fed tax forms 2012 R. Fed tax forms 2012 B. Fed tax forms 2012 2013-18 at www. Fed tax forms 2012 irs. Fed tax forms 2012 gov/pub/irs-irbs/irb13-18. Fed tax forms 2012 pdf; and see chapter 2, later. Fed tax forms 2012 Coordination with income tax credit. Fed tax forms 2012   Only one credit may be taken for any amount of biodiesel or renewable diesel. Fed tax forms 2012 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. Fed tax forms 2012   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. Fed tax forms 2012 Any excess credit may claimed on Schedule C (Form 720), Schedule 3 (Form 8849), or Form 4136. Fed tax forms 2012   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. Fed tax forms 2012   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. Fed tax forms 2012 Filing Claims This section tells you how to make a claim for a credit or refund of excise taxes on fuels. Fed tax forms 2012 This section also covers recordkeeping requirements and when to include the credit or refund in your income. Fed tax forms 2012 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. Fed tax forms 2012 In some cases, you will have to attach additional information. Fed tax forms 2012 You need to keep records that support your claim for a credit or refund. Fed tax forms 2012 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. Fed tax forms 2012 Ultimate purchaser. Fed tax forms 2012   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. Fed tax forms 2012 If you are an ultimate purchaser, you must keep the following records. Fed tax forms 2012 The number of gallons purchased and used during the period covered by your claim. Fed tax forms 2012 The dates of the purchases. Fed tax forms 2012 The names and addresses of suppliers and amounts purchased from each in the period covered by your claim. Fed tax forms 2012 The nontaxable use for which you used the fuel. Fed tax forms 2012 The number of gallons used for each nontaxable use. Fed tax forms 2012 It is important that your records show separately the number of gallons used for each nontaxable use that qualifies as a claim. Fed tax forms 2012 If the fuel is exported, you must have proof of exportation. Fed tax forms 2012   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. Fed tax forms 2012 Exceptions. Fed tax forms 2012    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. Fed tax forms 2012 However, see Claims by credit card issuers, later, for an exception. Fed tax forms 2012 The ultimate purchaser may not claim a credit or refund as follows. Fed tax forms 2012 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. Fed tax forms 2012 A new certificate is required each year or when any information in the current certificate expires. Fed tax forms 2012 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. Fed tax forms 2012 A new waiver is required each year or when any information in the current waiver expires. Fed tax forms 2012 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. Fed tax forms 2012 A new waiver is required each year or when any information in the current waiver expires. Fed tax forms 2012 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. Fed tax forms 2012 A new certificate is required each year or when any information in the current certificate expires. Fed tax forms 2012 Registered ultimate vendor. Fed tax forms 2012   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. Fed tax forms 2012 If you are a registered ultimate vendor, you must keep certain information pertaining to the sale of the fuel. Fed tax forms 2012   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. Fed tax forms 2012 You are required to have a valid certificate or waiver in your possession in order to make the claim. Fed tax forms 2012   In addition, you must have a registration number that has not been revoked or suspended. Fed tax forms 2012 See Form 637. Fed tax forms 2012 State use. Fed tax forms 2012   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. Fed tax forms 2012 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. Fed tax forms 2012 The name and taxpayer identification number of each person (government unit) that bought the fuel. Fed tax forms 2012 The number of gallons sold to each person. Fed tax forms 2012 An unexpired certificate from the buyer. Fed tax forms 2012 See Model Certificate P in the Appendix. Fed tax forms 2012 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. Fed tax forms 2012 Nonprofit educational organization and state use. Fed tax forms 2012   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. Fed tax forms 2012 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. Fed tax forms 2012 The name and taxpayer identification number of each person (nonprofit educational organization or government unit) that bought the fuel. Fed tax forms 2012 The number of gallons sold to each person. Fed tax forms 2012 An unexpired certificate from the buyer. Fed tax forms 2012 See Model Certificate M in the Appendix. Fed tax forms 2012  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. Fed tax forms 2012 Blocked pump. Fed tax forms 2012   To make a claim as an ultimate vendor (blocked pump), you must have a UP registration number. Fed tax forms 2012 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. Fed tax forms 2012 The date of each sale. Fed tax forms 2012 The name and address of the buyer. Fed tax forms 2012 The number of gallons sold to that buyer. Fed tax forms 2012 Certain intercity and local bus use. Fed tax forms 2012   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. Fed tax forms 2012 You must keep the following information. Fed tax forms 2012 The date of each sale. Fed tax forms 2012 The name and address of the buyer. Fed tax forms 2012 The number of gallons sold to the buyer. Fed tax forms 2012 A copy of the waiver signed by the buyer at the time the credit or payment is claimed. Fed tax forms 2012 See Model Waiver N in the Appendix. Fed tax forms 2012 Kerosene for use in commercial aviation or noncommercial aviation. Fed tax forms 2012   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. Fed tax forms 2012 See Kerosene for use in aviation, earlier, for a list of nontaxable uses. Fed tax forms 2012 You must keep the following information. Fed tax forms 2012 The date of each sale. Fed tax forms 2012 The name and address of the buyer. Fed tax forms 2012 The number of gallons sold to the buyer. Fed tax forms 2012 A copy of the waiver signed by the buyer at the time the credit or payment is claimed. Fed tax forms 2012 See Model Waiver L in the Appendix. Fed tax forms 2012 Kerosene for use in nonexempt, noncommercial aviation. Fed tax forms 2012   To make a claim as an ultimate vendor of kerosene for use in nonexempt, noncommercial aviation, you must have a UA registration number. Fed tax forms 2012 You must keep the following information. Fed tax forms 2012 The date of each sale. Fed tax forms 2012 The name and address of the buyer. Fed tax forms 2012 The number of gallons sold to the buyer. Fed tax forms 2012 A copy of the certificate signed by the buyer at the time the credit or payment is claimed. Fed tax forms 2012 See Model Certificate Q in the Appendix. Fed tax forms 2012 Claims by credit card issuers. Fed tax forms 2012   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. Fed tax forms 2012 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). Fed tax forms 2012   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. Fed tax forms 2012 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. Fed tax forms 2012   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. Fed tax forms 2012 A state is not allowed to make a claim for these fuels. Fed tax forms 2012 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. Fed tax forms 2012   The claim from the credit card issuer must contain the following information as it applies to the fuel covered in the claim. Fed tax forms 2012 The total number of gallons. Fed tax forms 2012 Its registration number. Fed tax forms 2012 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. Fed tax forms 2012 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. Fed tax forms 2012 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. Fed tax forms 2012 Taxpayer identification number. Fed tax forms 2012   To file a claim, you must have a taxpayer identification number. Fed tax forms 2012 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. Fed tax forms 2012   If you normally file only a U. Fed tax forms 2012 S. Fed tax forms 2012 individual income tax return (such as Form 1040 or 1040NR), use your SSN or ITIN. Fed tax forms 2012 You get an SSN by filing Form SS-5, Application for a Social Security Card, with the Social Security Administration. Fed tax forms 2012 To get an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. Fed tax forms 2012   If you operate a business, use your EIN. Fed tax forms 2012 If you do not have an EIN, you may apply for one online. Fed tax forms 2012 Go to the IRS website at irs. Fed tax forms 2012 gov/businesses/small and click on the “Employer ID Numbers (EINs)” link. Fed tax forms 2012 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. Fed tax forms 2012 Claiming A Refund Generally, you may claim a refund of excise taxes on Form 8849. Fed tax forms 2012 Complete and attach to Form 8849 the appropriate Form 8849 schedules. Fed tax forms 2012 The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. Fed tax forms 2012 If you file Form 720, you can use the Schedule C (Form 720) for your refund claims for the quarter. Fed tax forms 2012 See the Instructions for Form 720. Fed tax forms 2012 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. Fed tax forms 2012 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. Fed tax forms 2012 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. Fed tax forms 2012 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. Fed tax forms 2012 Only one claim may be made for any particular amount of alternative fuel. Fed tax forms 2012 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. Fed tax forms 2012 See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2, earlier. Fed tax forms 2012 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. Fed tax forms 2012 If you meet certain requirements (discussed earlier), you may be able to make a claim during the year. Fed tax forms 2012 Credit only. Fed tax forms 2012   You can claim the following taxes only as a credit on Form 4136. Fed tax forms 2012 Tax on fuels used for nontaxable uses if the total for your tax year is less than $750. Fed tax forms 2012 Tax on fuel you did not include in any claim for refund previously filed for any quarter of your tax year. Fed tax forms 2012 Tax on fuel you used in mobile machinery (off-highway business use) that traveled less than 7,500 miles on public highways. Fed tax forms 2012 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). Fed tax forms 2012 When to file. Fed tax forms 2012   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). Fed tax forms 2012 You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. Fed tax forms 2012 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. Fed tax forms 2012 How to claim a credit. Fed tax forms 2012   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, or farmers' cooperative association. Fed tax forms 2012 Individuals. Fed tax forms 2012   You claim the credit on the “Credits from” line of Form 1040. Fed tax forms 2012 Also check box b on that line. Fed tax forms 2012 If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. Fed tax forms 2012 Partnerships. Fed tax forms 2012   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. Fed tax forms 2012 , showing each partner's share of the number of gallons of each fuel sold or used for a non