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Free ez file 14. Free ez file   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. Free ez file Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). Free ez file Custom application of fertilizer and pesticide. Free ez file Fuel not used for farming. Free ez file 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. Free ez file 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. Free ez file 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. Free ez file 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. Free ez file The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. Free ez file Use on a farm for farming purposes. Free ez file Off-highway business use. Free ez file Uses other than as a fuel in a propulsion engine, such as home use. Free ez file Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. Free ez file See Publication 510, Excise Taxes, for more information. Free ez file 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. Free ez file 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. Free ez file See Table 14-1 for a list of available fuel tax credits and refunds. Free ez file 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. Free ez file Farm. Free ez file   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. Free ez file It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. Free ez file A fish farm is an area where fish are grown or raised and not merely caught or harvested. Free ez file Table 14-1. Free ez file 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. Free ez file 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. Free ez file 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. Free ez file See Reg. Free ez file 48. Free ez file 6427-10 (b)(1) for the definition of a blocked pump. Free ez file 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. Free ez file 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. Free ez file Farming purposes. Free ez file   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. Free ez file To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. Free ez file To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. Free ez file To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. Free ez file To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. Free ez file For this use to qualify, you must have produced more than half the commodity so treated during the tax year. Free ez file The more-than-one-half test applies separately to each commodity. Free ez file Commodity means a single raw product. Free ez file For example, apples and peaches are two separate commodities. Free ez file 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. Free ez file Your tree operations are incidental only if they are minor in nature when compared to the total farming operations. Free ez file   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. Free ez file Therefore, you can still claim the credit or refund for the fuel so used. Free ez file However, see Custom application of fertilizer and pesticide, later. Free ez file 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. Free ez file Buyer of fuel, including undyed diesel fuel or undyed kerosene. Free ez file   If doubt exists whether the owner, tenant, or operator of the farm bought the fuel, determine who actually bore the cost of the fuel. Free ez file 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. Free ez file Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). Free ez file   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. Free ez file However, see Custom application of fertilizer and pesticide, next. Free ez file Also see Dyed Diesel Fuel and Dyed Kerosene, later. Free ez file Example. Free ez file Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. Free ez file Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. Free ez file In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. Free ez file Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. Free ez file 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. Free ez file 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. Free ez file In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. Free ez file Custom application of fertilizer and pesticide. Free ez file   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. Free ez file Generally, the applicator is treated as having used the fuel on a farm for farming purposes. Free ez file For applicators using highway vehicles, only the fuel used on the farm is exempt. Free ez file Fuel used traveling on the highway to and from the farm is taxable. Free ez file 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. Free ez file For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. Free ez file 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. Free ez file A sample waiver is included as Model Waiver L in the appendix of Publication 510. Free ez file 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. Free ez file 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. Free ez file However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. Free ez file Fuel not used for farming. Free ez file   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. Free ez file 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. Free ez file For personal use, such as lawn mowing. Free ez file In processing, packaging, freezing, or canning operations. Free ez file In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. Free ez file All-terrain vehicles (ATVs). Free ez file   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. Free ez file Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. Free ez file 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. Free ez file 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. Free ez file 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. Free ez file Excise tax applies to the fuel used by the truck on the highways. Free ez file In this situation, undyed (taxed) fuel should be purchased for the truck. Free ez file You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. Free ez file You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. Free ez file Penalty. Free ez file   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. Free ez file The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. Free ez file After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. Free ez file For more information on this penalty, see Publication 510. Free ez file 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. Free ez file Off-highway business use. Free ez file   This is any use of fuel in a trade or business or in an income-producing activity. Free ez file The use must not be in a highway vehicle registered or required to be registered for use on public highways. Free ez file Off-highway business use generally does not include any use in a recreational motorboat. Free ez file Examples. Free ez file   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. Free ez file In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. Free ez file   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. Free ez file For more information, see Publication 510. Free ez file 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. Free ez file This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. Free ez file Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. Free ez file 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. Free ez file The basic rules for claiming credits and refunds are listed in Table 14-2 . Free ez file Table 14-2. Free ez file 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. Free ez file   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. Free ez file 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. Free ez file You do not have to use any special form, but the records should establish the following information. Free ez file The total number of gallons bought and used during the period covered by your claim. Free ez file The dates of the purchases. Free ez file The names and addresses of suppliers and amounts bought from each during the period covered by your claim. Free ez file The nontaxable use for which you used the fuel. Free ez file The number of gallons used for each nontaxable use. Free ez file It is important that your records separately show the number of gallons used for each nontaxable use that qualifies as a claim. Free ez file For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. Free ez file Credit or refund. Free ez file   A credit is an amount that reduces the tax on your income tax return when you file it at the end of the year. Free ez file If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. Free ez file Credit only. Free ez file   You can claim the following taxes only as a credit on your income tax return. Free ez file Tax on gasoline and aviation gasoline you used on a farm for farming purposes. Free ez file 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. Free ez file Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year. Free ez file Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. Free ez file Do not claim a credit for any excise tax for which you have filed a refund claim. Free ez file How to claim a credit. Free ez file   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, trust, or farmers' cooperative association. Free ez file Individuals. Free ez file   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. Free ez file If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. Free ez file Partnership. Free ez file   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. Free ez file , 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. Free ez file Each partner claims the credit on his or her income tax return for the partner's share of the fuel used by the partnership. Free ez file An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. Free ez file S. Free ez file Return of Income for Electing Large Partnerships. Free ez file Other entities. Free ez file   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. Free ez file When to claim a credit. Free ez file   You can claim a fuel tax credit on your income tax return for the year you used the fuel. Free ez file You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. Free ez file 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. Free ez file Claiming a Refund Generally, you may claim a refund of excise taxes on Form 8849. Free ez file Complete and attach to Form 8849 the appropriate Form 8849 schedule(s). Free ez file The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. Free ez file If you file Form 720, you can use its Schedule C for your refund claims for the quarter. Free ez file See the Instructions for Form 720. Free ez file 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. Free ez file You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. Free ez file 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. Free ez file 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. Free ez file 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. Free ez file Only one claim can be filed for a quarter. Free ez file You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. Free ez file You must claim a credit on your income tax return for the tax. Free ez file How to file a quarterly claim. Free ez file   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. Free ez file Send it to the address shown in the instructions. Free ez file If you file Form 720, you can use its Schedule C for your refund claims. Free ez file See the Instructions for Form 720. Free ez file When to file a quarterly claim. Free ez file   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. Free ez file 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. Free ez file    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. Free ez file 001 per gallon is generally not subject to credit or refund. Free ez file 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. Free ez file Which year you include a credit or refund in gross income depends on whether you use the cash or an accrual method of accounting. Free ez file Cash method. Free ez file   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. Free ez file 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. Free ez file 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. Free ez file Example. Free ez file Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. Free ez file On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. Free ez file Then, on Form 4136, she claimed the $110 as a credit. Free ez file Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. Free ez file Accrual method. Free ez file   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. Free ez file It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. Free ez file Example. Free ez file Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. Free ez file 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. Free ez file On Form 4136, Patty claims the $155 as a credit. Free ez file She reports the $155 as other income on line 8b of her 2012 Schedule F. Free ez file Prev  Up  Next   Home   More Online Publications
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Free ez file Publication 560 - Additional Material This image is too large to be displayed in the current screen. Free ez file Please click the link to view the image. Free ez file Tax Publications Prev  Up  Next   Home   More Online Publications