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How Do You Amend A Tax Return

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How Do You Amend A Tax Return

How do you amend a tax return IRAs and Other Retirement Plans Table of Contents 2002 ChangesSimplified Employee Pensions (SEPs) 403(b) Plans Later ChangeDeemed IRAs 2002 Changes Simplified Employee Pensions (SEPs) Contribution limit increased. How do you amend a tax return   For plan years beginning after December 31, 2001, the annual limit on the amount of employer contributions to a SEP increases to the lesser of the following amounts. How do you amend a tax return 25% of an eligible employee's compensation. How do you amend a tax return $40,000 (subject to cost-of-living adjustments after 2002). How do you amend a tax return Deduction limit. How do you amend a tax return   For years beginning after 2001, the following changes apply to the SEP deduction limit. How do you amend a tax return Elective deferrals (SARSEPs). How do you amend a tax return   Elective deferrals under a SARSEP are not subject to the deduction limit that applies to employer contributions. How do you amend a tax return Also, elective deferrals are not taken into account when figuring the amount you can deduct for employer contributions that are not elective deferrals. How do you amend a tax return Definition of compensation. How do you amend a tax return    Compensation for figuring the deduction for employer contributions includes elective deferrals under a SARSEP. How do you amend a tax return More information. How do you amend a tax return   For more information about SEPs, see Publication 560, Retirement Plans for Small Business. How do you amend a tax return 403(b) Plans Figuring catch-up contributions. How do you amend a tax return   When figuring allowable catch-up contributions, combine all contributions made by your employer on your behalf to the following plans. How do you amend a tax return Qualified retirement plans. How do you amend a tax return 403(b) plans. How do you amend a tax return Simplified employee pensions (SEP). How do you amend a tax return SIMPLE plans. How do you amend a tax return   The total amount of the catch-up contributions to all plans maintained by your employer cannot exceed the annual limit. How do you amend a tax return For 2002, the limit is $1,000. How do you amend a tax return Rollovers to and from 403(b) plans. How do you amend a tax return   If a distribution includes both pre-tax contributions and after-tax contributions, the portion of the distribution that is rolled over is treated as consisting first of pre-tax amounts (contributions and earnings that would be includible in income if no rollover occurred). How do you amend a tax return This means that if you roll over an amount that is at least as much as the pre-tax portion of the distribution, you do not have to include any of the distribution in income. How do you amend a tax return Years of service for church employees and ministers. How do you amend a tax return   If you are a minister or church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. How do you amend a tax return Prior law required church employees and ministers to figure years of service separately for each employer. How do you amend a tax return   As a minister or church employee, all contributions made to 403(b) plans on your behalf, as an employee of a church or a convention or association of churches, are considered made by one employer. How do you amend a tax return Foreign missionaries. How do you amend a tax return   If you are a foreign missionary, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not more than the greater of: $3,000, or Your includible compensation. How do you amend a tax return More information. How do you amend a tax return   For more information about 403(b) plans, see Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). How do you amend a tax return Later Change Deemed IRAs For plan years beginning after 2002, a qualified employer plan can provide for voluntary employee contributions to a separate account or annuity that is deemed to be an IRA. How do you amend a tax return For this purpose, a qualified employer plan includes a deferred compensation plan (section 457(b) plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. How do you amend a tax return The term qualified employer plan also includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), and A tax-sheltered annuity plan (section 403(b) plan). How do you amend a tax return More information about IRAs can be found in Publication 590, Individual Retirement Arrangements (IRAs). How do you amend a tax return Prev  Up  Next   Home   More Online Publications
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The How Do You Amend A Tax Return

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