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Filing Prior Year Tax Returns

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Filing Prior Year Tax Returns

Filing prior year tax returns Publication 544 - Additional Material Table of Contents Tax Publications for Business TaxpayersSee How To Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail. Filing prior year tax returns General Guides 1 Your Rights as a Taxpayer 17 Your Federal Income Tax (For Individuals) 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 509 Tax Calendars 910 IRS Guide to Free Tax Services Employer's Guides 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 80 (Circular SS), Federal Tax Guide For Employers in the U. Filing prior year tax returns S. Filing prior year tax returns Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands 926 Household Employer's Tax Guide Specialized Publications 225 Farmer's Tax Guide 463 Travel, Entertainment, Gift, and Car Expenses 505 Tax Withholding and Estimated Tax 510 Excise Taxes (Including Fuel Tax Credits and Refunds) 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 517 Social Security and Other Information for Members of the Clergy and Religious Workers 527 Residential Rental Property 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 537 Installment Sales 538 Accounting Periods and Methods 541 Partnerships 542 Corporations 544 Sales and Other Dispositions of Assets 551 Basis of Assets 556 Examination of Returns, Appeal Rights, and Claims for Refund 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 561 Determining the Value of Donated Property 583 Starting a Business and Keeping Records 587 Business Use of Your Home (Including Use by Daycare Providers) 594 What You Should Know About The IRS Collection Process 595 Capital Construction Fund for Commercial Fishermen 597 Information on the United States-Canada Income Tax Treaty 598 Tax on Unrelated Business Income of Exempt Organizations 686 Certification for Reduced Tax Rates in Tax Treaty Countries 901 U. Filing prior year tax returns S. Filing prior year tax returns Tax Treaties 908 Bankruptcy Tax Guide 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property 947 Practice Before the IRS and Power of Attorney 1544 Reporting Cash Payments of Over $10,000 (Received in a Trade or Business) 1546 Taxpayer Advocate Service - Your Voice at the IRS Spanish Language Publications 1SP Derechos del Contribuyente 179 (Circular PR), Guía Contributiva Federal Para Patronos Puertorriqueños 579SP Cómo Preparar la Declaración de Impuesto Federal 594SP Qué es lo Debemos Saber Sobre El Proceso de Cobro del IRS 850 English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service 1544SP Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio) Commonly Used Tax FormsSee How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail. Filing prior year tax returns Form Number and Form Title W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 941 Employer's QUARTERLY Federal Tax Return 944 Employer's ANNUAL Federal Tax Return 1040 U. Filing prior year tax returns S. Filing prior year tax returns Individual Income Tax Return Sch. Filing prior year tax returns A & B Itemized Deductions & Interest and Ordinary Dividends Sch. Filing prior year tax returns C Profit or Loss From Business Sch. Filing prior year tax returns C-EZ Net Profit From Business Sch. Filing prior year tax returns D Capital Gains and Losses Sch. Filing prior year tax returns E Supplemental Income and Loss Sch. Filing prior year tax returns F Profit or Loss From Farming Sch. Filing prior year tax returns H Household Employment Taxes Sch. Filing prior year tax returns J Income Averaging for Farmers and Fishermen Sch. Filing prior year tax returns R Credit for the Elderly or the Disabled Sch. Filing prior year tax returns SE Self-Employment Tax 1040-ES Estimated Tax for Individuals 1040X Amended U. Filing prior year tax returns S. Filing prior year tax returns Individual Income Tax Return 1065 U. Filing prior year tax returns S. Filing prior year tax returns Return of Partnership Income Sch. Filing prior year tax returns D Capital Gains and Losses Sch. Filing prior year tax returns K-1 Partner's Share of Income, Deductions, Credits, etc. Filing prior year tax returns 1120 U. Filing prior year tax returns S. Filing prior year tax returns Corporation Income Tax Return Sch. Filing prior year tax returns D Capital Gains and Losses 1120S U. Filing prior year tax returns S. Filing prior year tax returns Income Tax Return for an S Corporation Sch. Filing prior year tax returns D Capital Gains and Losses and Built-In Gains Sch. Filing prior year tax returns K-1 Shareholder's Share of Income, Deductions, Credits, etc. Filing prior year tax returns 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2441 Child and Dependent Care Expenses 2848 Power of Attorney and Declaration of Representative 3800 General Business Credit 3903 Moving Expenses 4562 Depreciation and Amortization 4797 Sales of Business Property 4868 Application for Automatic Extension of Time To File U. Filing prior year tax returns S. Filing prior year tax returns Individual Income Tax Return 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 6252 Installment Sale Income 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns 8283 Noncash Charitable Contributions 8300 Report of Cash Payments Over $10,000 Received in a Trade or Business 8582 Passive Activity Loss Limitations 8606 Nondeductible IRAs 8822 Change of Address 8829 Expenses for Business Use of Your Home 8949 Sales and Other Dispositions of Capital Assets Prev  Up  Next   Home   More Online Publications
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The Filing Prior Year Tax Returns

Filing prior year tax returns 14. Filing prior year tax returns   Excise Taxes Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Fuels Used in FarmingBuyer of fuel, including undyed diesel fuel or undyed kerosene. Filing prior year tax returns Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). Filing prior year tax returns Custom application of fertilizer and pesticide. Filing prior year tax returns Fuel not used for farming. Filing prior year tax returns Dyed Diesel Fuel and Dyed Kerosene Fuels Used in Off-Highway Business Use Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines How To Claim a Credit or RefundCredit only. Filing prior year tax returns Claiming a Credit Claiming a Refund Including the Credit or Refund in Income Introduction You may be eligible to claim a credit on your income tax return for the federal excise tax on certain fuels. Filing prior year tax returns You may also be eligible to claim a quarterly refund of the fuel taxes during the year, instead of waiting to claim a credit on your income tax return. Filing prior year tax returns Whether you can claim a credit or refund depends on whether the fuel was taxed and the purpose (nontaxable use) for which you used the fuel. Filing prior year tax returns The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. Filing prior year tax returns Use on a farm for farming purposes. Filing prior year tax returns Off-highway business use. Filing prior year tax returns Uses other than as a fuel in a propulsion engine, such as home use. Filing prior year tax returns Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. Filing prior year tax returns See Publication 510, Excise Taxes, for more information. Filing prior year tax returns Topics - This chapter discusses: Fuels used in farming Dyed diesel fuel and dyed kerosene Fuels used in off-highway business use Fuels used for household purposes How to claim a credit or refund Including the credit or refund in income Useful Items - You may want to see: Publication 510 Excise Taxes Form (and Instructions) 720 Quarterly Federal Excise Tax Return 4136 Credit for Federal Tax Paid on Fuels 8849 Claim for Refund of Excise Taxes See chapter 16 for information about getting publications and forms. Filing prior year tax returns Fuels Used in Farming Owners, operators, and tenants of farms and certain other persons may be eligible to claim a credit or refund of excise taxes on fuel used in the trade or business of farming, when used on a farm in the United States for farming purposes. Filing prior year tax returns See Table 14-1 for a list of available fuel tax credits and refunds. Filing prior year tax returns Fuel is used on a farm for farming purposes only if used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes. Filing prior year tax returns Farm. Filing prior year tax returns   A farm includes livestock, dairy, fish, poultry, fruit, fur-bearing animals, and truck farms, orchards, plantations, ranches, nurseries, ranges, and feed yards for finishing cattle. Filing prior year tax returns It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. Filing prior year tax returns A fish farm is an area where fish are grown or raised and not merely caught or harvested. Filing prior year tax returns Table 14-1. Filing prior year tax returns Fuel Tax Credits and Refunds at a Glance Use this table to see if you can take a credit or refund for a nontaxable use of the fuel listed. Filing prior year tax returns Fuel Used On a Farm for Farming Purposes Off-Highway Business Use Household Use or Use Other Than as a Fuel1 Gasoline Credit only Credit or refund None Aviation gasoline Credit only None None Undyed diesel fuel and undyed kerosene Credit or refund Credit or refund2 Credit or refund2 Kerosene for use in aviation Credit or refund None None Dyed diesel fuel and dyed kerosene None None None Other Fuels (including alternative fuels)3 Credit or refund Credit or refund None 1For a use other than as fuel in a propulsion engine. Filing prior year tax returns 2Applies to undyed kerosene not sold from a blocked pump or, under certain circumstances, for blending with undyed diesel fuel to be used for heating purposes. Filing prior year tax returns See Reg. Filing prior year tax returns 48. Filing prior year tax returns 6427-10 (b)(1) for the definition of a blocked pump. Filing prior year tax returns 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. Filing prior year tax returns It includes the alternative fuels: liquefied petroleum gas (LPG),“P” Series fuels, compressed natural gas (CNG), liquefied hydrogen, any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process, liquid fuel derived from biomass, liquid natural gas (LNG), liquefied gas derived from biomass, and compressed gas derived from biomass. Filing prior year tax returns Farming purposes. Filing prior year tax returns   As the owner, tenant, or operator and the ultimate purchaser of fuel that you purchased, you use the fuel on a farm for farming purposes if you use it in any of the following ways. Filing prior year tax returns To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. Filing prior year tax returns To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. Filing prior year tax returns To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. Filing prior year tax returns To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. Filing prior year tax returns For this use to qualify, you must have produced more than half the commodity so treated during the tax year. Filing prior year tax returns The more-than-one-half test applies separately to each commodity. Filing prior year tax returns Commodity means a single raw product. Filing prior year tax returns For example, apples and peaches are two separate commodities. Filing prior year tax returns To plant, cultivate, care for, or cut trees or to prepare (other than sawing logs into lumber, chipping, or other milling) trees for market, but only if these activities are incidental to your farming operations. Filing prior year tax returns Your tree operations are incidental only if they are minor in nature when compared to the total farming operations. Filing prior year tax returns   If any other person, such as a neighbor or custom operator (independent contractor), performs a service for you on your farm for any of the purposes included in list items (1) or (2), above, you are considered to be the ultimate purchaser who used the fuel on a farm for farming purposes. Filing prior year tax returns Therefore, you can still claim the credit or refund for the fuel so used. Filing prior year tax returns However, see Custom application of fertilizer and pesticide, later. Filing prior year tax returns If the other person performs any other services for you on your farm for purposes not included in list items (1) or (2) above, no one can claim the credit or refund for fuel used on your farm for those other services. Filing prior year tax returns Buyer of fuel, including undyed diesel fuel or undyed kerosene. Filing prior year tax returns   If doubt exists whether the owner, tenant, or operator of the farm bought the fuel, determine who actually bore the cost of the fuel. Filing prior year tax returns For example, if the owner of a farm and his or her tenant equally share the cost of gasoline used on the farm, each can claim a credit for the tax on half the fuel used. Filing prior year tax returns Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). Filing prior year tax returns   Usually, the farmer is the only person who can make a claim for credit or refund for the tax on undyed diesel fuel, undyed kerosene, or other fuels (including alternative fuel) used for farming purposes. Filing prior year tax returns However, see Custom application of fertilizer and pesticide, next. Filing prior year tax returns Also see Dyed Diesel Fuel and Dyed Kerosene, later. Filing prior year tax returns Example. Filing prior year tax returns Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. Filing prior year tax returns Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. Filing prior year tax returns In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. Filing prior year tax returns Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. Filing prior year tax returns Haleigh can claim the credit for the 200 gallons of undyed diesel fuel used by Tyler on her farm because it qualifies as fuel used on the farm for farming purposes. Filing prior year tax returns No one can claim a credit for the 25 gallons used by Lee because that fuel was not used for a farming purpose included in list items (1) or (2), above. Filing prior year tax returns In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. Filing prior year tax returns Custom application of fertilizer and pesticide. Filing prior year tax returns   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. Filing prior year tax returns Generally, the applicator is treated as having used the fuel on a farm for farming purposes. Filing prior year tax returns For applicators using highway vehicles, only the fuel used on the farm is exempt. Filing prior year tax returns Fuel used traveling on the highway to and from the farm is taxable. Filing prior year tax returns Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as used for a farming purpose. Filing prior year tax returns For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. Filing prior year tax returns For kerosene used in aviation, the ultimate purchaser may make the claim or waive the right to make the claim to the registered ultimate vendor. Filing prior year tax returns A sample waiver is included as Model Waiver L in the appendix of Publication 510. Filing prior year tax returns A registered ultimate vendor is the person who sells undyed diesel fuel, undyed kerosene, or kerosene for use in aviation to the user (ultimate purchaser) of the fuel for use on a farm for farming purposes. Filing prior year tax returns To claim a credit or refund of tax, the ultimate vendor must be registered with the Internal Revenue Service at the time the claim is made. Filing prior year tax returns However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. Filing prior year tax returns Fuel not used for farming. Filing prior year tax returns   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. Filing prior year tax returns Off the farm, such as on the highway or in noncommercial aviation, even if the fuel is used in transporting livestock, feed, crops, or equipment. Filing prior year tax returns For personal use, such as lawn mowing. Filing prior year tax returns In processing, packaging, freezing, or canning operations. Filing prior year tax returns In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. Filing prior year tax returns All-terrain vehicles (ATVs). Filing prior year tax returns   Fuel used in ATVs on a farm for farming purposes, discussed earlier, is eligible for a credit or refund of excise taxes on the fuel. Filing prior year tax returns Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. Filing prior year tax returns If ATVs are used both for farming and nonfarming purposes, only that portion of the fuel used for farming purposes is eligible for the credit or refund. Filing prior year tax returns Dyed Diesel Fuel and Dyed Kerosene If you purchase dyed diesel fuel or dyed kerosene for a nontaxable use, you must use it only on a farm for farming purposes or for other nontaxable purposes. Filing prior year tax returns For example, you should not use dyed diesel fuel in a truck that is used both on the farm for farming purposes and on the highway, even though the highway use is in connection with farm business. Filing prior year tax returns Excise tax applies to the fuel used by the truck on the highways. Filing prior year tax returns In this situation, undyed (taxed) fuel should be purchased for the truck. Filing prior year tax returns You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. Filing prior year tax returns You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. Filing prior year tax returns Penalty. Filing prior year tax returns   A penalty is imposed on any person who knowingly uses, sells, or alters dyed diesel fuel or dyed kerosene for any purpose other than a nontaxable use. Filing prior year tax returns The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. Filing prior year tax returns After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. Filing prior year tax returns For more information on this penalty, see Publication 510. Filing prior year tax returns Fuels Used in Off-Highway Business Use You may be eligible to claim a credit or refund for the excise tax on fuel used in an off-highway business use. Filing prior year tax returns Off-highway business use. Filing prior year tax returns   This is any use of fuel in a trade or business or in an income-producing activity. Filing prior year tax returns The use must not be in a highway vehicle registered or required to be registered for use on public highways. Filing prior year tax returns Off-highway business use generally does not include any use in a recreational motorboat. Filing prior year tax returns Examples. Filing prior year tax returns   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. Filing prior year tax returns In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. Filing prior year tax returns   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. Filing prior year tax returns For more information, see Publication 510. Filing prior year tax returns Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines You may be eligible to claim a credit or refund for the excise tax on undyed diesel fuel or kerosene used for home heating, lighting, and cooking. Filing prior year tax returns This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. Filing prior year tax returns Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. Filing prior year tax returns How To Claim a Credit or Refund You may be able to claim a credit or refund of the excise tax on fuels you use for nontaxable uses. Filing prior year tax returns The basic rules for claiming credits and refunds are listed in Table 14-2 . Filing prior year tax returns Table 14-2. Filing prior year tax returns Claiming a Credit or Refund of Excise Taxes This table gives the basic rules for claiming a credit or refund of excise taxes on fuels used for a nontaxable use. Filing prior year tax returns   Credit Refund Which form to use Form 4136, Credit for Federal Tax Paid on Fuels Form 8849, Claim for Refund of Excise Taxes, and Schedule 1 (Form 8849), Nontaxable Use of Fuels Type of form Annual Quarterly When to file With your income tax return By the last day of the quarter following the last quarter included in the claim Amount of tax Any amount $750 or more1 1You may carry over an amount less than $750 to the next quarter. Filing prior year tax returns 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. Filing prior year tax returns You do not have to use any special form, but the records should establish the following information. Filing prior year tax returns The total number of gallons bought and used during the period covered by your claim. Filing prior year tax returns The dates of the purchases. Filing prior year tax returns The names and addresses of suppliers and amounts bought from each during the period covered by your claim. Filing prior year tax returns The nontaxable use for which you used the fuel. Filing prior year tax returns The number of gallons used for each nontaxable use. Filing prior year tax returns It is important that your records separately show the number of gallons used for each nontaxable use that qualifies as a claim. Filing prior year tax returns For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. Filing prior year tax returns Credit or refund. Filing prior year tax returns   A credit is an amount that reduces the tax on your income tax return when you file it at the end of the year. Filing prior year tax returns If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. Filing prior year tax returns Credit only. Filing prior year tax returns   You can claim the following taxes only as a credit on your income tax return. Filing prior year tax returns Tax on gasoline and aviation gasoline you used on a farm for farming purposes. Filing prior year tax returns Tax on fuels (including undyed diesel fuel or undyed kerosene) you used for nontaxable uses if the total for the tax year is less than $750. Filing prior year tax returns Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year. Filing prior year tax returns Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. Filing prior year tax returns Do not claim a credit for any excise tax for which you have filed a refund claim. Filing prior year tax returns How to claim a credit. Filing prior year tax returns   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, trust, or farmers' cooperative association. Filing prior year tax returns Individuals. Filing prior year tax returns   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. Filing prior year tax returns If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. Filing prior year tax returns Partnership. Filing prior year tax returns   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. Filing prior year tax returns , showing each partner's share of the number of gallons of each fuel sold or used for a nontaxable use, the type of use, and the applicable credit per gallon. Filing prior year tax returns Each partner claims the credit on his or her income tax return for the partner's share of the fuel used by the partnership. Filing prior year tax returns An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. Filing prior year tax returns S. Filing prior year tax returns Return of Income for Electing Large Partnerships. Filing prior year tax returns Other entities. Filing prior year tax returns   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. Filing prior year tax returns When to claim a credit. Filing prior year tax returns   You can claim a fuel tax credit on your income tax return for the year you used the fuel. Filing prior year tax returns You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. Filing prior year tax returns A claim for credit or refund of an overpayment must generally be filed within the later of: Three years from the date the original return was filed, or Two years from the date the tax was paid. Filing prior year tax returns Claiming a Refund Generally, you may claim a refund of excise taxes on Form 8849. Filing prior year tax returns Complete and attach to Form 8849 the appropriate Form 8849 schedule(s). Filing prior year tax returns The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. Filing prior year tax returns If you file Form 720, you can use its Schedule C for your refund claims for the quarter. Filing prior year tax returns See the Instructions for Form 720. Filing prior year tax returns Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Form 720 or Form 4136. Filing prior year tax returns You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. Filing prior year tax returns This amount is the excise tax on all fuels used for a nontaxable use during that quarter or any prior quarter (for which no other claim has been filed) during the tax year. Filing prior year tax returns If you cannot claim at least $750 at the end of a quarter, you carry the amount over to the next quarter of your tax year to determine if you can claim at least $750 for that quarter. Filing prior year tax returns If you cannot claim at least $750 at the end of the fourth quarter of your tax year, you must claim a credit on your income tax return using Form 4136. Filing prior year tax returns Only one claim can be filed for a quarter. Filing prior year tax returns You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. Filing prior year tax returns You must claim a credit on your income tax return for the tax. Filing prior year tax returns How to file a quarterly claim. Filing prior year tax returns   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. Filing prior year tax returns Send it to the address shown in the instructions. Filing prior year tax returns If you file Form 720, you can use its Schedule C for your refund claims. Filing prior year tax returns See the Instructions for Form 720. Filing prior year tax returns When to file a quarterly claim. Filing prior year tax returns   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. Filing prior year tax returns If you do not file a timely refund claim for the fourth quarter of your tax year, you will have to claim a credit for that amount on your income tax return, as discussed earlier. Filing prior year tax returns    In most situations, the amount claimed as a credit or refund will be less than the amount deducted as fuel tax expense because the Leaking Underground Storage Tank (LUST) tax of $0. Filing prior year tax returns 001 per gallon is generally not subject to credit or refund. Filing prior year tax returns Including the Credit or Refund in Income Include any credit or refund of excise taxes on fuels in your gross income if you claimed the total cost of the fuel (including the excise taxes) as an expense deduction that reduced your income tax liability. Filing prior year tax returns Which year you include a credit or refund in gross income depends on whether you use the cash or an accrual method of accounting. Filing prior year tax returns Cash method. Filing prior year tax returns   If you use the cash method and file a claim for refund, include the refund amount in gross income for the tax year in which you receive the refund. Filing prior year tax returns If you claim a credit on your income tax return, include the credit amount in gross income for the tax year in which you file Form 4136. Filing prior year tax returns If you file an amended return and claim a credit, include the credit amount in gross income for the tax year in which you receive the credit. Filing prior year tax returns Example. Filing prior year tax returns Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. Filing prior year tax returns On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. Filing prior year tax returns Then, on Form 4136, she claimed the $110 as a credit. Filing prior year tax returns Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. Filing prior year tax returns Accrual method. Filing prior year tax returns   If you use an accrual method, include the amount of credit or refund in gross income for the tax year in which you used the fuels. Filing prior year tax returns It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. Filing prior year tax returns Example. Filing prior year tax returns Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. Filing prior year tax returns On Schedule F, she deducts the total cost of gasoline (including $155 of excise taxes) she used on the farm for farming purposes during 2012. Filing prior year tax returns On Form 4136, Patty claims the $155 as a credit. Filing prior year tax returns She reports the $155 as other income on line 8b of her 2012 Schedule F. Filing prior year tax returns Prev  Up  Next   Home   More Online Publications