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Federal Tax Filing

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Federal Tax Filing

Federal tax filing Publication 4492-A - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains the temporary tax relief provided by the Food, Conservation, and Energy Act of 2008 for taxpayers in Kiowa County, Kansas, and surrounding areas, who were affected by the storms and tornadoes that began on May 4, 2007. Federal tax filing Useful Items - You may want to see: Publication 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 547 Casualties, Disasters, and Thefts 590 Individual Retirement Arrangements (IRAs) 946 How To Depreciate Property Form (and Instructions) 4506Request for Copy of Tax Return 4506-TRequest for Transcript of Tax Return 4684Casualties and Thefts 5884-ACredits for Employers Affected by Hurricane Katrina, Rita, or Wilma 8606Nondeductible IRAs 8915Qualified Hurricane Retirement Plan Distributions and Repayments See How To Get Tax Help on page 14 for information about getting publications and forms. Federal tax filing Prev  Up  Next   Home   More Online Publications
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Fossil Energy

Part of the Department of Energy, the Office of Fossil Energy is responsible for research and development of programs involving coal, petroleum, and natural gas.

Contact the Agency or Department

Website: Fossil Energy

E-mail:

Address: DOE Office of Fossil Energy
1000 Independence Ave SW

Washington, DC 20585

Phone Number: (202) 586-6503

The Federal Tax Filing

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