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How To File My 2011 Taxes

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How To File My 2011 Taxes

How to file my 2011 taxes 2. How to file my 2011 taxes   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. How to file my 2011 taxes Providing information. How to file my 2011 taxes Definitions of Nontaxable UsesCustom application of fertilizer and pesticide. How to file my 2011 taxes Fuel used between airfield and farm. How to file my 2011 taxes Fuel not used for farming. How to file my 2011 taxes Vehicles not considered highway vehicles. How to file my 2011 taxes 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. How to file my 2011 taxes This chapter lists the nontaxable uses of each fuel and defines the nontaxable uses. How to file my 2011 taxes Information on the refund of second tax is included. How to file my 2011 taxes This chapter also explains credits and refunds for the biodiesel or renewable diesel mixture credits, and the alternative fuel mixture and alternative fuel credits. How to file my 2011 taxes 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. How to file my 2011 taxes Exported taxable fuel. How to file my 2011 taxes   The claim rates for exported taxable fuel are listed on Schedule C (Form 720), Schedule 1 (Form 8849), and Form 4136. How to file my 2011 taxes Taxpayers making a claim for exported taxable fuel must include with their records proof of exportation. How to file my 2011 taxes 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. How to file my 2011 taxes Gasoline and Aviation Gasoline Ultimate Purchasers. How to file my 2011 taxes   The following are the uses of gasoline (defined earlier) for which a credit or refund may be allowable to an ultimate purchaser. How to file my 2011 taxes On a farm for farming purposes (credit only). How to file my 2011 taxes Off-highway business use. How to file my 2011 taxes Export. How to file my 2011 taxes In a boat engaged in commercial fishing. How to file my 2011 taxes In certain intercity and local buses. How to file my 2011 taxes In a school bus. How to file my 2011 taxes Exclusive use by a qualified blood collector organization. How to file my 2011 taxes In a highway vehicle owned by the United States that is not used on a highway. How to file my 2011 taxes Exclusive use by a nonprofit educational organization (see Sales by registered ultimate vendors and Credit Card Purchases, later). How to file my 2011 taxes 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). How to file my 2011 taxes In an aircraft or vehicle owned by an aircraft museum. How to file my 2011 taxes   The following are the uses of aviation gasoline for which a credit or refund may be allowable to an ultimate purchaser. How to file my 2011 taxes On a farm for farming purposes (credit only). How to file my 2011 taxes Export. How to file my 2011 taxes In foreign trade. How to file my 2011 taxes Certain helicopter and fixed-wing air ambulance uses. How to file my 2011 taxes In commercial aviation (other than foreign trade). How to file my 2011 taxes Exclusive use by a qualified blood collector organization. How to file my 2011 taxes Exclusive use by a nonprofit education organization (see Sales by registered ultimate vendors and Credit card purchases, later). How to file my 2011 taxes 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). How to file my 2011 taxes In an aircraft owned by an aircraft museum. How to file my 2011 taxes In military aircraft. How to file my 2011 taxes Claims by persons who paid the tax to the government. How to file my 2011 taxes   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. How to file my 2011 taxes See Filing Claims, later. How to file my 2011 taxes Sales by registered ultimate vendors. How to file my 2011 taxes   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. How to file my 2011 taxes A state or local government for its exclusive use (including essential government use by an Indian tribal government). How to file my 2011 taxes A nonprofit educational organization for its exclusive use. How to file my 2011 taxes   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. How to file my 2011 taxes A sample certificate is included as Model Certificate M in the Appendix. How to file my 2011 taxes The registered ultimate vendor must have the certificate at the time the credit or refund is claimed. How to file my 2011 taxes   The ultimate vendor must be registered by the IRS. How to file my 2011 taxes See Registration Requirements, earlier. How to file my 2011 taxes Credit card purchases. How to file my 2011 taxes   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. How to file my 2011 taxes   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. How to file my 2011 taxes How to make the claim. How to file my 2011 taxes   If the claim is made by the credit card issuer, see Schedule C  (Form 720) or Schedule 8 (Form 8849). How to file my 2011 taxes 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. How to file my 2011 taxes Ultimate purchasers. How to file my 2011 taxes   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. How to file my 2011 taxes On a farm for farming purposes. How to file my 2011 taxes Off-highway business use. How to file my 2011 taxes Export. How to file my 2011 taxes In a qualified local bus. How to file my 2011 taxes In a school bus. How to file my 2011 taxes Other than as a fuel in a propulsion engine of a diesel-powered highway vehicle (such as home heating oil). How to file my 2011 taxes Exclusive use by a qualified blood collector organization. How to file my 2011 taxes In a highway vehicle owned by the United States that is not used on a highway. How to file my 2011 taxes Exclusive use by a nonprofit educational organization (see Sales by Registered Ultimate Vendors and Credit Card Purchases, later). How to file my 2011 taxes 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). How to file my 2011 taxes In a vehicle owned by an aircraft museum. How to file my 2011 taxes As a fuel in a propulsion engine of a diesel-powered train. How to file my 2011 taxes 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. How to file my 2011 taxes 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. How to file my 2011 taxes Registered ultimate vendor (state use). How to file my 2011 taxes   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). How to file my 2011 taxes 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. How to file my 2011 taxes The ultimate vendor must be registered by the IRS. How to file my 2011 taxes See Registration Requirements, earlier. How to file my 2011 taxes Registered ultimate vendor (blocked pump). How to file my 2011 taxes   This is an ultimate vendor that sells undyed kerosene from a blocked pump. How to file my 2011 taxes   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. How to file my 2011 taxes Blocked pump. How to file my 2011 taxes   A blocked pump is a fuel pump that meets all the following requirements. How to file my 2011 taxes It is used to make retail sales of undyed kerosene for use by the buyer in any nontaxable use. How to file my 2011 taxes It is at a fixed location. How to file my 2011 taxes It is identified with a legible and conspicuous notice stating, “UNDYED UNTAXED KEROSENE, NONTAXABLE USE ONLY. How to file my 2011 taxes ” It meets either of the following conditions. How to file my 2011 taxes It cannot reasonably be used to dispense fuel directly into the fuel supply tank of a diesel-powered highway vehicle or train. How to file my 2011 taxes 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. How to file my 2011 taxes Registered ultimate vendor (certain intercity and local buses). How to file my 2011 taxes   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. How to file my 2011 taxes   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. How to file my 2011 taxes A sample waiver is included as Model Waiver N in the Appendix. How to file my 2011 taxes The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. How to file my 2011 taxes Credit Card Purchases. How to file my 2011 taxes   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. How to file my 2011 taxes   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. How to file my 2011 taxes 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. How to file my 2011 taxes The claim rate for nontaxable use of a diesel-water fuel emulsion taxed at $. How to file my 2011 taxes 198 per gallon is $. How to file my 2011 taxes 197 (if exported, the claim rate is $. How to file my 2011 taxes 198). How to file my 2011 taxes 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. How to file my 2011 taxes On a farm for farming purposes. How to file my 2011 taxes Off-highway business use. How to file my 2011 taxes Export. How to file my 2011 taxes In a qualified local bus. How to file my 2011 taxes In a school bus. How to file my 2011 taxes Other than as fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway use). How to file my 2011 taxes Exclusive use by a qualified blood collector organization. How to file my 2011 taxes In a highway vehicle owned by the United States that is not used on a highway. How to file my 2011 taxes Exclusive use by a nonprofit educational organization. How to file my 2011 taxes Exclusive use by a state, political subdivision of a state, or the District of Columbia. How to file my 2011 taxes In an aircraft or vehicle owned by an aircraft museum. How to file my 2011 taxes Blender claims. How to file my 2011 taxes   The claim rate for undyed diesel fuel taxed at $. How to file my 2011 taxes 244 and used to produce a diesel-water fuel emulsion is $. How to file my 2011 taxes 046 per gallon of diesel fuel so used. How to file my 2011 taxes The blender must be registered by the IRS in order to make the claim. How to file my 2011 taxes 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 $. How to file my 2011 taxes 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. How to file my 2011 taxes Kerosene for Use in Aviation Ultimate purchasers. How to file my 2011 taxes   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. How to file my 2011 taxes   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. How to file my 2011 taxes Generally, the ultimate purchaser is the aircraft operator. How to file my 2011 taxes   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. How to file my 2011 taxes On a farm for farming purposes. How to file my 2011 taxes Certain helicopter and fixed-wing aircraft uses. How to file my 2011 taxes Exclusive use by a qualified blood collector organization. How to file my 2011 taxes Exclusive use by a nonprofit educational organization. How to file my 2011 taxes In an aircraft owned by an aircraft museum. How to file my 2011 taxes In military aircraft. How to file my 2011 taxes Kerosene for use partly in commercial aviation and partly in nonexempt, noncommercial aviation. How to file my 2011 taxes   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. How to file my 2011 taxes 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. How to file my 2011 taxes   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. How to file my 2011 taxes For kerosene purchased with the certificate, used in commercial aviation, and taxed at $. How to file my 2011 taxes 244 per gallon, use of the certificate will be treated as a waiver of the right to claim a credit or refund for the $. How to file my 2011 taxes 025 per gallon part of the tax. How to file my 2011 taxes The ultimate vendor may make this claim. How to file my 2011 taxes The operator may make a claim for the $. How to file my 2011 taxes 175 tax per gallon of the kerosene, but cannot waive the right to make the claim for the $. How to file my 2011 taxes 175 tax per gallon. How to file my 2011 taxes Sales by Registered Ultimate Vendors Kerosene for use in commercial aviation or noncommercial aviation. How to file my 2011 taxes   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. How to file my 2011 taxes A sample waiver is included as Model Waiver L in the Appendix. How to file my 2011 taxes The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. How to file my 2011 taxes   Noncommercial aviation means any use of an aircraft not described as commercial aviation. How to file my 2011 taxes For the definition of commercial aviation, see Commercial aviation on page 11. How to file my 2011 taxes Kerosene for use in nonexempt, noncommercial aviation. How to file my 2011 taxes   Only the registered ultimate vendor may claim a credit or payment for sales of kerosene for use in nonexempt, noncommercial aviation. How to file my 2011 taxes The ultimate vendor must be registered by the IRS (activity letter UA) and have the required certificate from the ultimate purchaser. How to file my 2011 taxes A sample certificate is included as Model Certificate Q in the Appendix. How to file my 2011 taxes The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. How to file my 2011 taxes Kerosene for use in aviation by a state or local government. How to file my 2011 taxes   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). How to file my 2011 taxes 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. How to file my 2011 taxes The ultimate vendor must be registered by the IRS (activity letter UV) and have the required certificate from the ultimate purchaser. How to file my 2011 taxes A sample certificate is included as Model Certificate P in the Appendix. How to file my 2011 taxes The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. How to file my 2011 taxes Credit card purchases. How to file my 2011 taxes   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. How to file my 2011 taxes   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. How to file my 2011 taxes Other Fuels (Including Alternative Fuels) Credit or refund for nontaxable use of taxed Other Fuels may be allowable to an ultimate purchaser. How to file my 2011 taxes 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. How to file my 2011 taxes The following are the nontaxable uses of Other Fuels for which a credit or refund may be allowable to the ultimate purchaser. How to file my 2011 taxes On a farm for farming purposes. How to file my 2011 taxes Off-highway business use. How to file my 2011 taxes In a boat engaged in commercial fishing. How to file my 2011 taxes In certain intercity and local buses. How to file my 2011 taxes In a school bus. How to file my 2011 taxes In a qualified local bus. How to file my 2011 taxes Exclusive use by a qualified blood collector organization. How to file my 2011 taxes Exclusive use by a nonprofit educational organization. How to file my 2011 taxes Exclusive use by a state, political subdivision of a state, or the District of Columbia. How to file my 2011 taxes In an aircraft or vehicle owned by an aircraft museum. How to file my 2011 taxes Use in any boat operated by the United States for its exclusive use or any vessel of war of any foreign nation. How to file my 2011 taxes See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit, later. How to file my 2011 taxes Refunds of Second Tax The tax on dyed diesel fuel for inland waterways fuel use applies at the rate listed on Form 720. How to file my 2011 taxes This is in addition to all other taxes imposed on the sale or use of the fuel. How to file my 2011 taxes The section 4081(e) refund (discussed below) cannot be claimed. How to file my 2011 taxes 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. How to file my 2011 taxes No credit against any tax is allowed for this tax. How to file my 2011 taxes For information about taxable events, see the discussions under Gasoline, Diesel Fuel and Kerosene and Kerosene for Use in Aviation in chapter 1. How to file my 2011 taxes Conditions to allowance of refund. How to file my 2011 taxes   A claim for refund of the tax is allowed only if all the following conditions are met. How to file my 2011 taxes A tax on the fuel was paid to the government and not credited or refunded (the “first tax”). How to file my 2011 taxes After the first tax was imposed, another tax was imposed on the same fuel and was paid to the government (the “second tax”). How to file my 2011 taxes The person that paid the second tax filed a timely claim for refund containing the information required (see Refund claim, later). How to file my 2011 taxes The person that paid the first tax has met the reporting requirements, discussed next. How to file my 2011 taxes Reporting requirements. How to file my 2011 taxes   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. How to file my 2011 taxes A model first taxpayer's report is shown in the Appendix as Model Certificate B. How to file my 2011 taxes The report must contain all information needed to complete the model. How to file my 2011 taxes   By the due date for filing the Form 720, you must also send a separate copy of the report to the following address. How to file my 2011 taxes Department of the Treasury Internal Revenue Service  Cincinnati, OH 45999-0555 Write “EXCISE – FIRST TAXPAYER'S REPORT” across the top of that copy. How to file my 2011 taxes Optional reporting. How to file my 2011 taxes   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. How to file my 2011 taxes 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. How to file my 2011 taxes Providing information. How to file my 2011 taxes   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. How to file my 2011 taxes If an optional report is filed, a copy should (but is not required to) be given to the buyer or owner. How to file my 2011 taxes   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. How to file my 2011 taxes 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. How to file my 2011 taxes A model statement of subsequent seller is shown in the Appendix as Model Certificate A. How to file my 2011 taxes The statement must contain all information necessary to complete the model. How to file my 2011 taxes   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. How to file my 2011 taxes Each buyer must be given a copy of the report. How to file my 2011 taxes Refund claim. How to file my 2011 taxes   You must have filed Form 720 and paid the second tax before you file for a refund of that tax. How to file my 2011 taxes You must make your claim for refund on Form 8849. How to file my 2011 taxes Complete Schedule 5 (Form 8849) and attach it to your Form 8849. How to file my 2011 taxes Do not include this claim with a claim under another tax provision. How to file my 2011 taxes You must not have included the second tax in the price of the fuel and must not have collected it from the purchaser. How to file my 2011 taxes You must submit the following information with your claim. How to file my 2011 taxes A copy of the first taxpayer's report (discussed earlier). How to file my 2011 taxes A copy of the statement of subsequent seller if the fuel was bought from someone other than the first taxpayer. How to file my 2011 taxes Definitions of Nontaxable Uses This section provides definitions of the terms used in Table 2-1 for nontaxable uses. How to file my 2011 taxes If applicable, the type of use number from Table 2-1 is indicated in each heading. How to file my 2011 taxes Type of use table. How to file my 2011 taxes   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. How to file my 2011 taxes For type of use 2, the mobile machinery parenthetical applies only to Form 8849 and Form 720. How to file my 2011 taxes Table 2-1. How to file my 2011 taxes Type of Use Table No. How to file my 2011 taxes 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. How to file my 2011 taxes 1). How to file my 2011 taxes   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. How to file my 2011 taxes Farm. How to file my 2011 taxes   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. How to file my 2011 taxes It also includes structures such as greenhouses used primarily for the raising of agricultural or horticultural commodities. How to file my 2011 taxes A fish farm is an area where fish are grown or raised — not merely caught or harvested. How to file my 2011 taxes Farming purposes. How to file my 2011 taxes   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. How to file my 2011 taxes To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. How to file my 2011 taxes To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. How to file my 2011 taxes To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. How to file my 2011 taxes To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. How to file my 2011 taxes For this use to qualify, you must have produced more than half the commodity so treated during the tax year. How to file my 2011 taxes Commodity means a single raw product. How to file my 2011 taxes For example, apples and peaches are two separate commodities. How to file my 2011 taxes 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. How to file my 2011 taxes , is incidental to your farming operations. How to file my 2011 taxes Your tree operations will be incidental only if they are minor in nature when compared to the total farming operations. How to file my 2011 taxes   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. How to file my 2011 taxes However, see Custom application of fertilizer and pesticide, next. How to file my 2011 taxes   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. How to file my 2011 taxes 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. How to file my 2011 taxes Custom application of fertilizer and pesticide. How to file my 2011 taxes   Fuel used on a farm for farming purposes includes fuel used in the application of fertilizer, pesticides, or other substances, including aerial applications. How to file my 2011 taxes Generally, the applicator is treated as having used the fuel on a farm for farming purposes. How to file my 2011 taxes For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. How to file my 2011 taxes 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. How to file my 2011 taxes Fuel used between airfield and farm. How to file my 2011 taxes   Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as a farming purpose. How to file my 2011 taxes Fuel not used for farming. How to file my 2011 taxes   Fuel is not used on a farm for farming purposes if it is used in any of the following ways. How to file my 2011 taxes 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. How to file my 2011 taxes For personal use, such as mowing the lawn. How to file my 2011 taxes In processing, packaging, freezing, or canning operations. How to file my 2011 taxes In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. How to file my 2011 taxes Off-highway business use (No. How to file my 2011 taxes 2). How to file my 2011 taxes   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. How to file my 2011 taxes The terms “highway vehicle,” “public highway,” and “registered” are defined below. How to file my 2011 taxes Do not consider any use in a boat as an off-highway business use. How to file my 2011 taxes   Off-highway business use includes fuels used in any of the following ways. How to file my 2011 taxes In stationary machines such as generators, compressors, power saws, and similar equipment. How to file my 2011 taxes For cleaning purposes. How to file my 2011 taxes In forklift trucks, bulldozers, and earthmovers. How to file my 2011 taxes   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. How to file my 2011 taxes Example. How to file my 2011 taxes Caroline owns a landscaping business. How to file my 2011 taxes She uses power lawn mowers and chain saws in her business. How to file my 2011 taxes The gasoline used in the power lawn mowers and chain saws qualifies as fuel used in an off-highway business use. How to file my 2011 taxes The gasoline used in her personal lawn mower at home does not qualify. How to file my 2011 taxes Highway vehicle. How to file my 2011 taxes   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. How to file my 2011 taxes Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. How to file my 2011 taxes 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. How to file my 2011 taxes A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). How to file my 2011 taxes A special kind of cargo, goods, supplies, or materials. How to file my 2011 taxes Some off-highway task unrelated to highway transportation, except as discussed next. How to file my 2011 taxes Vehicles not considered highway vehicles. How to file my 2011 taxes   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the credit or refund of fuel taxes. How to file my 2011 taxes Specially designed mobile machinery for nontransportation functions. How to file my 2011 taxes A self-propelled vehicle is not a highway vehicle if all the following apply. How to file my 2011 taxes 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. How to file my 2011 taxes 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. How to file my 2011 taxes 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. How to file my 2011 taxes The vehicle must have traveled less than 7,500 miles on public highways during the taxable year. How to file my 2011 taxes Vehicles specially designed for off-highway transportation. How to file my 2011 taxes 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. How to file my 2011 taxes 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. How to file my 2011 taxes It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. How to file my 2011 taxes Nontransportation trailers and semitrailers. How to file my 2011 taxes 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. How to file my 2011 taxes For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. How to file my 2011 taxes Public highway. How to file my 2011 taxes   A public highway includes any road in the United States that is not a private roadway. How to file my 2011 taxes This includes federal, state, county, and city roads and streets. How to file my 2011 taxes Registered. How to file my 2011 taxes   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. How to file my 2011 taxes Any highway vehicle operated under a dealer's tag, license, or permit is considered registered. How to file my 2011 taxes 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. How to file my 2011 taxes Dual use of propulsion motor. How to file my 2011 taxes   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. How to file my 2011 taxes It does not matter if the special equipment is mounted on the vehicle. How to file my 2011 taxes Example. How to file my 2011 taxes The motor of a registered concrete-mixer truck operates both the engine and the mixing unit by means of a power take-off. How to file my 2011 taxes The fuel used in the motor to run the mixer is not off-highway business use. How to file my 2011 taxes Use in separate motor. How to file my 2011 taxes   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. How to file my 2011 taxes 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. How to file my 2011 taxes You may make a reasonable estimate based on your operating experience and supported by your records. How to file my 2011 taxes   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. How to file my 2011 taxes Add to this amount the fuel consumed while idling or warming up the motor before propelling the vehicle. How to file my 2011 taxes The difference between your total fuel used and the fuel used to propel the vehicle is the fuel used in the separate motor. How to file my 2011 taxes Example. How to file my 2011 taxes Hazel owns a refrigerated truck. How to file my 2011 taxes It has a separate motor for the refrigeration unit. How to file my 2011 taxes The same tank supplies both motors. How to file my 2011 taxes Using the truck's hubometer, Hazel figures that 90% of the fuel was used to propel the truck. How to file my 2011 taxes Therefore, 10% of the fuel is used in an off-highway business use. How to file my 2011 taxes Fuel lost or destroyed. How to file my 2011 taxes   You cannot treat fuel lost or destroyed through spillage, fire, or other casualty as fuel used in an off-highway business use. How to file my 2011 taxes Export (No. How to file my 2011 taxes 3). How to file my 2011 taxes   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. How to file my 2011 taxes Fuel is not exported if it is in the fuel supply tank of a vehicle or aircraft. How to file my 2011 taxes In a boat engaged in commercial fishing (No. How to file my 2011 taxes 4). How to file my 2011 taxes   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. How to file my 2011 taxes They include boats used in both fresh and salt water fishing. How to file my 2011 taxes They do not include boats used for both sport fishing and commercial fishing on the same trip. How to file my 2011 taxes In certain intercity and local buses (No. How to file my 2011 taxes 5). How to file my 2011 taxes   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. How to file my 2011 taxes The bus must be engaged in one of the following activities. How to file my 2011 taxes Scheduled transportation along regular routes. How to file my 2011 taxes Nonscheduled operations if the seating capacity of the bus is at least 20 adults, not including the driver. How to file my 2011 taxes Vans and similar vehicles used for van-pooling or taxi service do not qualify. How to file my 2011 taxes Available to the general public. How to file my 2011 taxes   This means you offer service to more than a limited number of persons or organizations. How to file my 2011 taxes 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. How to file my 2011 taxes A bus does not qualify when its operator uses it to provide exclusive services to only one person, group, or organization. How to file my 2011 taxes Also, intercity bus transportation does not include transporting students and employees of schools or intercity transportation in a qualified local bus. How to file my 2011 taxes In a qualified local bus (No. How to file my 2011 taxes 6). How to file my 2011 taxes   In a qualified local bus means fuel used in a bus meeting all the following requirements. How to file my 2011 taxes It is engaged in furnishing (for compensation) intracity passenger land transportation available to the general public. How to file my 2011 taxes It operates along scheduled, regular routes. How to file my 2011 taxes It has a seating capacity of at least 20 adults (excluding the driver). How to file my 2011 taxes It is under contract with (or is receiving more than a nominal subsidy from) any state or local government to furnish the transportation. How to file my 2011 taxes Intracity passenger land transportation. How to file my 2011 taxes   This is the land transportation of passengers between points located within the same metropolitan area. How to file my 2011 taxes It includes transportation along routes that cross state, city, or county boundaries if the routes remain within the metropolitan area. How to file my 2011 taxes Under contract. How to file my 2011 taxes   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. How to file my 2011 taxes More than a nominal subsidy. How to file my 2011 taxes   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. How to file my 2011 taxes 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. How to file my 2011 taxes In a school bus (No. How to file my 2011 taxes 7). How to file my 2011 taxes   In a school bus means fuel used in a bus engaged in the transportation of students or employees of schools. How to file my 2011 taxes 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. How to file my 2011 taxes For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. How to file my 2011 taxes 8). How to file my 2011 taxes   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. How to file my 2011 taxes In foreign trade (No. How to file my 2011 taxes 9). How to file my 2011 taxes   In foreign trade means fuel used in civil aircraft employed in foreign trade or trade between the United States and any of its possessions. How to file my 2011 taxes The term trade includes the transportation of persons or property for hire and the making of the necessary preparations for such transportation. How to file my 2011 taxes In the case of aircraft registered in a foreign country, the country must allow reciprocal benefits for aircraft registered in the United States. How to file my 2011 taxes Certain helicopter and fixed-wing aircraft uses (No. How to file my 2011 taxes 10). How to file my 2011 taxes   Includes: Certain helicopter uses. How to file my 2011 taxes   Certain helicopter uses means fuel used by a helicopter for any of the following purposes. How to file my 2011 taxes Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. How to file my 2011 taxes Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). How to file my 2011 taxes Providing emergency medical transportation. How to file my 2011 taxes   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. How to file my 2011 taxes For item (1), treat each flight segment as a separate flight. How to file my 2011 taxes Fixed-wing aircraft uses. How to file my 2011 taxes   Fixed-wing aircraft uses means fuel used by a fixed-wing aircraft for any of the following purposes. How to file my 2011 taxes Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). How to file my 2011 taxes Providing emergency medical transportation. How to file my 2011 taxes The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. How to file my 2011 taxes 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. How to file my 2011 taxes Exclusive use by a qualified blood collector organization (No. How to file my 2011 taxes 11). How to file my 2011 taxes   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. How to file my 2011 taxes Qualified blood collector organization. How to file my 2011 taxes   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. How to file my 2011 taxes In a highway vehicle owned by the United States that is not used on a highway (No. How to file my 2011 taxes 12). How to file my 2011 taxes   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. How to file my 2011 taxes This use applies whether or not the vehicle is registered or required to be registered for highway use. How to file my 2011 taxes Exclusive use by a nonprofit educational organization (No. How to file my 2011 taxes 13). How to file my 2011 taxes   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. How to file my 2011 taxes It has a regular faculty and curriculum. How to file my 2011 taxes It has a regularly enrolled body of students who attend the place where the instruction normally occurs. How to file my 2011 taxes   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. How to file my 2011 taxes Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. How to file my 2011 taxes 14). How to file my 2011 taxes   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. How to file my 2011 taxes A state or local government is any state, any political subdivision thereof, or the District of Columbia. How to file my 2011 taxes 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. How to file my 2011 taxes Gasoline, diesel fuel, and kerosene used by the American Red Cross is considered to be the use of these fuels by a state. How to file my 2011 taxes In an aircraft or vehicle owned by an aircraft museum (No. How to file my 2011 taxes 15). How to file my 2011 taxes   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. How to file my 2011 taxes It is exempt from income tax as an organization described in section 501(c)(3). How to file my 2011 taxes It is operated as a museum under a state (or District of Columbia) charter. How to file my 2011 taxes It is operated exclusively for acquiring, exhibiting, and caring for aircraft of the type used for combat or transport in  World War II. How to file my 2011 taxes   The aircraft or vehicle (such as a ground servicing vehicle for aircraft) must be used exclusively for the purposes described in item (3). How to file my 2011 taxes In military aircraft (No. How to file my 2011 taxes 16). How to file my 2011 taxes   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. How to file my 2011 taxes In commercial aviation (other than foreign trade). How to file my 2011 taxes   See Commercial aviation, earlier, for the definition. How to file my 2011 taxes Use in a train. How to file my 2011 taxes   Use in a train means fuel used in the propulsion engine of equipment or machinery that rides on rails. How to file my 2011 taxes This includes use in a locomotive, work train, switching engine, and track maintenance machine. How to file my 2011 taxes 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. How to file my 2011 taxes 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. How to file my 2011 taxes Biodiesel or renewable diesel mixture credit claimant. How to file my 2011 taxes   Claimant produced a biodiesel mixture by mixing biodiesel with diesel fuel. How to file my 2011 taxes Claimant produced a renewable diesel mixture by mixing renewable diesel with liquid fuel (other than renewable diesel). How to file my 2011 taxes   The person that produced and sold or used the mixture in their trade or business is the only person eligible to make this claim. How to file my 2011 taxes The credit is based on the gallons of biodiesel or renewable diesel in the mixture. How to file my 2011 taxes 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. How to file my 2011 taxes Claim requirements. How to file my 2011 taxes   See the Instructions for Form 720 for the biodiesel or renewable diesel mixture claim requirements. How to file my 2011 taxes Alternative fuel credit claimant. How to file my 2011 taxes   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. How to file my 2011 taxes Carbon capture requirement. How to file my 2011 taxes   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. How to file my 2011 taxes Alternative fuel credit. How to file my 2011 taxes   The registered alternative fueler is the person eligible to make the claim. How to file my 2011 taxes 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. How to file my 2011 taxes An alternative fueler includes a person who sells for use or uses an alternative fuel in aviation. How to file my 2011 taxes Alternative fuel mixture credit claimant. How to file my 2011 taxes   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. How to file my 2011 taxes The credit is based on the gallons of alternative fuel in the mixture. How to file my 2011 taxes An alternative fuel mixture is a mixture of alternative fuel and section 4081 taxable fuel (gasoline, diesel fuel, or kerosene). How to file my 2011 taxes Registration. How to file my 2011 taxes   You must be registered by the IRS to be eligible to claim the section 6426 fuel credit. How to file my 2011 taxes See Registration Requirements in chapter 1. How to file my 2011 taxes Credits for fuel provide incentive for United States production. How to file my 2011 taxes   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. How to file my 2011 taxes The United States includes any possession of the United States. How to file my 2011 taxes Credit for fuels derived from paper or pulp production. How to file my 2011 taxes   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. How to file my 2011 taxes 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. How to file my 2011 taxes 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. How to file my 2011 taxes See Notice 2005-4 and the Instructions for Form 720 for more information. How to file my 2011 taxes Also see Notice 2013-26 on page 984 of I. How to file my 2011 taxes R. How to file my 2011 taxes B. How to file my 2011 taxes 2013-18 at www. How to file my 2011 taxes irs. How to file my 2011 taxes gov/pub/irs-irbs/irb13-18. How to file my 2011 taxes pdf; and see chapter 2, later. How to file my 2011 taxes Coordination with income tax credit. How to file my 2011 taxes   Only one credit may be taken for any amount of biodiesel or renewable diesel. How to file my 2011 taxes 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. How to file my 2011 taxes   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. How to file my 2011 taxes Any excess credit may claimed on Schedule C (Form 720), Schedule 3 (Form 8849), or Form 4136. How to file my 2011 taxes   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. How to file my 2011 taxes   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. How to file my 2011 taxes Filing Claims This section tells you how to make a claim for a credit or refund of excise taxes on fuels. How to file my 2011 taxes This section also covers recordkeeping requirements and when to include the credit or refund in your income. How to file my 2011 taxes 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. How to file my 2011 taxes In some cases, you will have to attach additional information. How to file my 2011 taxes You need to keep records that support your claim for a credit or refund. How to file my 2011 taxes 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 to file my 2011 taxes Ultimate purchaser. How to file my 2011 taxes   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. How to file my 2011 taxes If you are an ultimate purchaser, you must keep the following records. How to file my 2011 taxes The number of gallons purchased and used during the period covered by your claim. How to file my 2011 taxes The dates of the purchases. How to file my 2011 taxes The names and addresses of suppliers and amounts purchased from each in the period covered by your claim. How to file my 2011 taxes The nontaxable use for which you used the fuel. How to file my 2011 taxes The number of gallons used for each nontaxable use. How to file my 2011 taxes It is important that your records show separately the number of gallons used for each nontaxable use that qualifies as a claim. How to file my 2011 taxes If the fuel is exported, you must have proof of exportation. How to file my 2011 taxes   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. How to file my 2011 taxes Exceptions. How to file my 2011 taxes    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. How to file my 2011 taxes However, see Claims by credit card issuers, later, for an exception. How to file my 2011 taxes The ultimate purchaser may not claim a credit or refund as follows. How to file my 2011 taxes 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. How to file my 2011 taxes A new certificate is required each year or when any information in the current certificate expires. How to file my 2011 taxes 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. How to file my 2011 taxes A new waiver is required each year or when any information in the current waiver expires. How to file my 2011 taxes 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. How to file my 2011 taxes A new waiver is required each year or when any information in the current waiver expires. How to file my 2011 taxes 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. How to file my 2011 taxes A new certificate is required each year or when any information in the current certificate expires. How to file my 2011 taxes Registered ultimate vendor. How to file my 2011 taxes   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. How to file my 2011 taxes If you are a registered ultimate vendor, you must keep certain information pertaining to the sale of the fuel. How to file my 2011 taxes   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. How to file my 2011 taxes You are required to have a valid certificate or waiver in your possession in order to make the claim. How to file my 2011 taxes   In addition, you must have a registration number that has not been revoked or suspended. How to file my 2011 taxes See Form 637. How to file my 2011 taxes State use. How to file my 2011 taxes   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. How to file my 2011 taxes 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. How to file my 2011 taxes The name and taxpayer identification number of each person (government unit) that bought the fuel. How to file my 2011 taxes The number of gallons sold to each person. How to file my 2011 taxes An unexpired certificate from the buyer. How to file my 2011 taxes See Model Certificate P in the Appendix. How to file my 2011 taxes 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. How to file my 2011 taxes Nonprofit educational organization and state use. How to file my 2011 taxes   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. How to file my 2011 taxes 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. How to file my 2011 taxes The name and taxpayer identification number of each person (nonprofit educational organization or government unit) that bought the fuel. How to file my 2011 taxes The number of gallons sold to each person. How to file my 2011 taxes An unexpired certificate from the buyer. How to file my 2011 taxes See Model Certificate M in the Appendix. How to file my 2011 taxes  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. How to file my 2011 taxes Blocked pump. How to file my 2011 taxes   To make a claim as an ultimate vendor (blocked pump), you must have a UP registration number. How to file my 2011 taxes 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. How to file my 2011 taxes The date of each sale. How to file my 2011 taxes The name and address of the buyer. How to file my 2011 taxes The number of gallons sold to that buyer. How to file my 2011 taxes Certain intercity and local bus use. How to file my 2011 taxes   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. How to file my 2011 taxes You must keep the following information. How to file my 2011 taxes The date of each sale. How to file my 2011 taxes The name and address of the buyer. How to file my 2011 taxes The number of gallons sold to the buyer. How to file my 2011 taxes A copy of the waiver signed by the buyer at the time the credit or payment is claimed. How to file my 2011 taxes See Model Waiver N in the Appendix. How to file my 2011 taxes Kerosene for use in commercial aviation or noncommercial aviation. How to file my 2011 taxes   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. How to file my 2011 taxes See Kerosene for use in aviation, earlier, for a list of nontaxable uses. How to file my 2011 taxes You must keep the following information. How to file my 2011 taxes The date of each sale. How to file my 2011 taxes The name and address of the buyer. How to file my 2011 taxes The number of gallons sold to the buyer. How to file my 2011 taxes A copy of the waiver signed by the buyer at the time the credit or payment is claimed. How to file my 2011 taxes See Model Waiver L in the Appendix. How to file my 2011 taxes Kerosene for use in nonexempt, noncommercial aviation. How to file my 2011 taxes   To make a claim as an ultimate vendor of kerosene for use in nonexempt, noncommercial aviation, you must have a UA registration number. How to file my 2011 taxes You must keep the following information. How to file my 2011 taxes The date of each sale. How to file my 2011 taxes The name and address of the buyer. How to file my 2011 taxes The number of gallons sold to the buyer. How to file my 2011 taxes A copy of the certificate signed by the buyer at the time the credit or payment is claimed. How to file my 2011 taxes See Model Certificate Q in the Appendix. How to file my 2011 taxes Claims by credit card issuers. How to file my 2011 taxes   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. How to file my 2011 taxes 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). How to file my 2011 taxes   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. How to file my 2011 taxes 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. How to file my 2011 taxes   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. How to file my 2011 taxes A state is not allowed to make a claim for these fuels. How to file my 2011 taxes 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. How to file my 2011 taxes   The claim from the credit card issuer must contain the following information as it applies to the fuel covered in the claim. How to file my 2011 taxes The total number of gallons. How to file my 2011 taxes Its registration number. How to file my 2011 taxes 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. How to file my 2011 taxes 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. How to file my 2011 taxes 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. How to file my 2011 taxes Taxpayer identification number. How to file my 2011 taxes   To file a claim, you must have a taxpayer identification number. How to file my 2011 taxes 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. How to file my 2011 taxes   If you normally file only a U. How to file my 2011 taxes S. How to file my 2011 taxes individual income tax return (such as Form 1040 or 1040NR), use your SSN or ITIN. How to file my 2011 taxes You get an SSN by filing Form SS-5, Application for a Social Security Card, with the Social Security Administration. How to file my 2011 taxes To get an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. How to file my 2011 taxes   If you operate a business, use your EIN. How to file my 2011 taxes If you do not have an EIN, you may apply for one online. How to file my 2011 taxes Go to the IRS website at irs. How to file my 2011 taxes gov/businesses/small and click on the “Employer ID Numbers (EINs)” link. How to file my 2011 taxes 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. How to file my 2011 taxes Claiming A Refund Generally, you may claim a refund of excise taxes on Form 8849. How to file my 2011 taxes Complete and attach to Form 8849 the appropriate Form 8849 schedules. How to file my 2011 taxes The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. How to file my 2011 taxes If you file Form 720, you can use the Schedule C (Form 720) for your refund claims for the quarter. How to file my 2011 taxes See the Instructions for Form 720. How to file my 2011 taxes 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. How to file my 2011 taxes 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. How to file my 2011 taxes 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. How to file my 2011 taxes 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. How to file my 2011 taxes Only one claim may be made for any particular amount of alternative fuel. How to file my 2011 taxes 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. How to file my 2011 taxes See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2, earlier. How to file my 2011 taxes 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. How to file my 2011 taxes If you meet certain requirements (discussed earlier), you may be able to make a claim during the year. How to file my 2011 taxes Credit only. How to file my 2011 taxes   You can claim the following taxes only as a credit on Form 4136. How to file my 2011 taxes Tax on fuels used for nontaxable uses if the total for your tax year is less than $750. How to file my 2011 taxes Tax on fuel you did not include in any claim for refund previously filed for any quarter of your tax year. How to file my 2011 taxes Tax on fuel you used in mobile machinery (off-highway business use) that traveled less than 7,500 miles on public highways. How to file my 2011 taxes 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). How to file my 2011 taxes When to file. How to file my 2011 taxes   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). How to file my 2011 taxes You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. How to file my 2011 taxes 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. How to file my 2011 taxes How to claim a credit. How to file my 2011 taxes   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, or farmers' cooperative association. How to file my 2011 taxes Individuals. How to file my 2011 taxes   You claim the credit on the “Credits from” line of Form 1040. How to file my 2011 taxes Also check box b on that line. How to file my 2011 taxes If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. How to file my 2011 taxes Partnerships. How to file my 2011 taxes   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 to file my 2011 taxes , showing each partner's share of the number of gallons of each fuel sold or used for a non
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Deceptive pitches for investments often misrepresent or leave out facts in order to promote fantastic profits with little risk. No investment is risk-free and a high rate of return means greater risk. Before investing, get written information such as a prospectus or annual report. Beware if a salesperson:

  • Encourages you to borrow money or cash in retirement funds to invest;
  • Pressures you to invest immediately;
  • Promises quick profits;
  • Says that the disclosure documents required by Federal law are just a formality;
  • Tells you to write false information on your account form;
  • Sends material with typos or misspellings or not printed on letterhead;
  • Does not send your money promptly;
  • Offers to share inside information; or
  • Uses words like "guarantee","high return","limited offer", or "as safe as a CD".
  • Uses the phrase, "this investment is IRA-approved."
  • Claims that "off-shore investments are tax-free and confidential."

Investing in Gold

Many financial experts recommend buying gold as part of a balanced portfolio. Some suggest buying only a small amount because values can fluctuate; others recommend heavier investments.
There are a number of ways to invest in gold; common ones include bullion, certificates, and coins. Most people depend on an investment advisor or company to help them choose. Make sure the person or company you choose is licensed with your state securities administrator.
Also, be aware that the U.S. Mint's American Eagle Gold Bullion Coins are the only gold coins guaranteed by the U.S. government in terms of purity, weight, and content. They're available from precious metal or collectible coin dealers, certain banks, and brokerage houses. If you're considering investing in gold, do your homework first. Check with the U.S. Mint.
The Federal Trade Commission is another useful source for information on protecting yourself against scam artists touting coins and precious metals as safe investments to hedge against bad economic times.

The How To File My 2011 Taxes

How to file my 2011 taxes Publication 587 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. How to file my 2011 taxes Tax questions. How to file my 2011 taxes Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 587, such as legislation enacted after it was published, go to www. How to file my 2011 taxes irs. How to file my 2011 taxes gov/pub587. How to file my 2011 taxes What's New The IRS now provides a simplified method to determine your expenses for business use of your home. How to file my 2011 taxes The simplified method is an alternative to calculating and substantiating actual expenses. How to file my 2011 taxes For more information, see Using the Simplified Method under Figuring the Deduction, later. How to file my 2011 taxes Reminders Photographs of missing children. How to file my 2011 taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How to file my 2011 taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How to file my 2011 taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. How to file my 2011 taxes Introduction The purpose of this publication is to provide information on figuring and claiming the deduction for business use of your home. How to file my 2011 taxes The term “home” includes a house, apartment, condominium, mobile home, boat, or similar property which provides basic living accommodations. How to file my 2011 taxes It also includes structures on the property, such as an unattached garage, studio, barn, or greenhouse. How to file my 2011 taxes However, it does not include any part of your property used exclusively as a hotel, motel, inn, or similar establishment. How to file my 2011 taxes Qualifying for a Deduction gives the requirements for qualifying to deduct expenses for the business use of your home (including special rules for employees and special rules for storing inventory or product samples). How to file my 2011 taxes For special rules that apply to daycare providers, see Daycare Facility . How to file my 2011 taxes After you determine that you qualify for the deduction, Figuring the Deduction explains the expenses you can deduct using either your actual expenses or the simplified method. How to file my 2011 taxes The simplified method is an alternative to calculating and substantiating actual expenses. How to file my 2011 taxes Where To Deduct explains where a self-employed person, employee, or partner will report the deduction. How to file my 2011 taxes This publication also includes information on the following. How to file my 2011 taxes Selling a home that was used partly for business. How to file my 2011 taxes Deducting expenses for furniture and equipment used in your business. How to file my 2011 taxes Records you should keep. How to file my 2011 taxes Finally, this publication contains worksheets to help you figure the amount of your deduction if you use your home in your farming business and you are filing Schedule F (Form 1040), you use your home for work as an employee, or you are a partner and the use of your home resulted in unreimbursed ordinary and necessary expenses that you are required to pay under the partnership agreement. How to file my 2011 taxes If you used your home for business and you are filing Schedule C (Form 1040), you will use either Form 8829 or the Simplified Method Worksheet in your Instructions for Schedule C. How to file my 2011 taxes The rules in this publication apply to individuals. How to file my 2011 taxes If you need information on deductions for renting out your property, see Publication 527, Residential Rental Property. How to file my 2011 taxes Comments and suggestions. How to file my 2011 taxes   We welcome your comments about this publication and your suggestions for future editions. How to file my 2011 taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How to file my 2011 taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to file my 2011 taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to file my 2011 taxes   You can send your comments from www. How to file my 2011 taxes irs. How to file my 2011 taxes gov/formspubs/. How to file my 2011 taxes Click on “More Information” and then on “Comment on Tax Forms and Publications. How to file my 2011 taxes ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. How to file my 2011 taxes Ordering forms and publications. How to file my 2011 taxes   Visit www. How to file my 2011 taxes irs. How to file my 2011 taxes gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. How to file my 2011 taxes Internal Revenue Service 1201 N. How to file my 2011 taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How to file my 2011 taxes   If you have a tax question, check the information available on IRS. How to file my 2011 taxes gov or call 1-800-829-1040. How to file my 2011 taxes We cannot answer tax questions sent to either of the above addresses. How to file my 2011 taxes Useful Items - You may want to see: Publications 523 Selling Your Home 551 Basis of Assets 583 Starting a Business and Keeping Records 946 How To Depreciate Property Forms (and Instructions) Schedule C (Form 1040) Profit or Loss from Business 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 4562 Depreciation and Amortization 8829 Expenses for Business Use of Your Home  See How To Get Tax Help , near the end of this publication for information about getting publications and forms. How to file my 2011 taxes Prev  Up  Next   Home   More Online Publications