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How To Fill Out A 1040ez Form

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How To Fill Out A 1040ez Form

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

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Bend 

250 NW Franklin Ave.
Bend, OR  97701

Monday-Friday 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(541) 706-5732
Eugene 211 E 7th           
Eugene, OR 97401

Monday-Friday 8:30 a.m.- 4:30 p.m.

 

Services Provided

(541) 342-8766
Medford 960 Ellendale Dr.
Medford, OR 97504

Monday-Friday 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:00 noon - 1:30 p.m.)

 

Services Provided

(541) 282-1350
Portland 1220 SW Third Ave.
Portland, OR  97204
 

Monday-Friday 8:30 a.m.- 4:30 p.m.

 

Services Provided

(503) 265-3501
Salem

1660 Oak St. S.E.
Salem, OR  97301

Monday-Friday 8:30 a.m.- 4:30 p.m.

 

Services Provided

(503) 587-3101

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses). 

For information on where to file your tax return please see Where to File Addresses

The Taxpayer Advocate Service: Call (503) 265-3591 in the Portland area or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
100 SW Main Street, MS 0180
Portland, OR 97204

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The How To Fill Out A 1040ez Form

How to fill out a 1040ez form Publication 971 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. How to fill out a 1040ez form Questions about innocent spouse relief. How to fill out a 1040ez form Useful Items - You may want to see: What's New Expanded filing deadline for equitable relief. How to fill out a 1040ez form  The period of time in which you may request equitable relief has been expanded. How to fill out a 1040ez form See How To Request Relief later. How to fill out a 1040ez form More information. How to fill out a 1040ez form   For more information about the latest developments on Publication 971, go to www. How to fill out a 1040ez form irs. How to fill out a 1040ez form gov/pub971. How to fill out a 1040ez form Introduction When you file a joint income tax return, the law makes both you and your spouse responsible for the entire tax liability. How to fill out a 1040ez form This is called joint and several liability. How to fill out a 1040ez form Joint and several liability applies not only to the tax liability you show on the return but also to any additional tax liability the IRS determines to be due, even if the additional tax is due to income, deductions, or credits of your spouse or former spouse. How to fill out a 1040ez form You remain jointly and severally liable for the taxes, and the IRS still can collect from you, even if you later divorce and the divorce decree states that your former spouse will be solely responsible for the tax. How to fill out a 1040ez form In some cases, a spouse (or former spouse) will be relieved of the tax, interest, and penalties on a joint tax return. How to fill out a 1040ez form Three types of relief are available to married persons who filed joint returns. How to fill out a 1040ez form Innocent spouse relief. How to fill out a 1040ez form Separation of liability relief. How to fill out a 1040ez form Equitable relief. How to fill out a 1040ez form Married persons who did not file joint returns, but who live in community property states, may also qualify for relief. How to fill out a 1040ez form See Community Property Laws , later. How to fill out a 1040ez form This publication explains these types of relief, who may qualify for them, and how to get them. How to fill out a 1040ez form You can also use the Innocent Spouse Tax Relief Eligibility Explorer at IRS. How to fill out a 1040ez form gov by entering “Innocent Spouse” in the search box. How to fill out a 1040ez form What this publication does not cover. How to fill out a 1040ez form   This publication does not discuss injured spouse relief. How to fill out a 1040ez form You are an injured spouse if your share of the overpayment shown on your joint return was, or is expected to be, applied (offset) against your spouse's legally enforceable past-due federal taxes, state income taxes, state unemployment compensation debts, child or spousal support payments, or a federal nontax debt, such as a student loan. How to fill out a 1040ez form If you are an injured spouse, you may be entitled to receive a refund of your share of the overpayment. How to fill out a 1040ez form For more information, see Form 8379, Injured Spouse Allocation. How to fill out a 1040ez form Comments and suggestions. How to fill out a 1040ez form   We welcome your comments about this publication and your suggestions for future editions. How to fill out a 1040ez form   You can write to us at the following address:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. How to fill out a 1040ez form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to fill out a 1040ez form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to fill out a 1040ez form   You can email us at taxforms@irs. How to fill out a 1040ez form gov. How to fill out a 1040ez form Please put “Publications Comment” on the subject line. How to fill out a 1040ez form You can also send us comments from www. How to fill out a 1040ez form irs. How to fill out a 1040ez form gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. How to fill out a 1040ez form ”   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. How to fill out a 1040ez form Ordering forms and publications. How to fill out a 1040ez form   Visit www. How to fill out a 1040ez form irs. How to fill out a 1040ez form gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. How to fill out a 1040ez form  Internal Revenue Service 1201 N. How to fill out a 1040ez form Mitsubishi Motorway Bloomington, IL 61705-6613 Questions about innocent spouse relief. How to fill out a 1040ez form The IRS can help you with your request for innocent spouse relief. How to fill out a 1040ez form If you are working with an IRS employee, you can ask that employee, or you can call 866-897-4270. How to fill out a 1040ez form Useful Items - You may want to see: Publications 504 Divorced or Separated Individuals 555 Community Property 556 Examination of Returns, Appeal Rights, and Claims for Refund 594 The IRS Collection Process Forms (and Instructions) 8857 Request for Innocent Spouse Relief Prev  Up  Next   Home   More Online Publications