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My free taxes 27. My free taxes   Beneficios Tributarios para Estudios Relacionados con el Trabajo Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la DeducciónEstudios Requeridos por el Empleador o por Ley Estudios para Mantener o Mejorar Destrezas Estudios para Satisfacer los Requisitos Mínimos Estudios que lo Capacitan para un Nuevo Oficio o Negocio Qué Gastos se Pueden Deducir Reembolso no reclamado. My free taxes Gastos de Transporte Gastos de Viaje No se Permiten Beneficios Dobles Reembolsos Cómo Deducir Gastos de NegociosPersonas que Trabajan por Cuenta Propia Empleados Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Gastos de Trabajo Relacionados con un Impedimento Documentación Qué Hay de Nuevo Tarifa estándar por milla. My free taxes  Por lo general, si reclama una deducción de negocios por estudios relacionados con el trabajo y maneja su automóvil a la escuela y de vuelta a casa, la cantidad que puede deducir por las millas recorridas desde el 1 de enero de 2013 al 31 de diciembre de 2013 es 56½ centavos por milla. My free taxes Vea Gastos de Transporte bajo Qué Gastos se Pueden Deducir, para más información. My free taxes Introduction Este capítulo explica los gastos de estudios relacionados con el trabajo que tal vez pueda deducir como gastos de negocios. My free taxes Para reclamar tal deducción, tiene que: Detallar las deducciones en el Anexo A (Formulario 1040) si es empleado; Presentar el Anexo C (Formulario 1040), Anexo C-EZ (Formulario 1040) o el Anexo F (Formulario 1040) si trabaja por cuenta propia y Tener gastos de estudios calificados explicados bajo Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción . My free taxes Si es empleado y puede detallar las deducciones, tal vez pueda reclamar una deducción por los gastos pagados por estudios que se relacionen con el trabajo. My free taxes Su deducción será la cantidad total de sus gastos de estudios relacionados con el trabajo que reúnen los requisitos más otros gastos relacionados con el trabajo y ciertos gastos misceláneos (con la excepción de los gastos del trabajo relacionados con el impedimento de personas discapacitadas) que sea mayor que el 2% de sus ingresos brutos ajustados (AGI, por sus siglas en inglés). My free taxes Vea el capítulo 28. My free taxes Si trabaja por cuenta propia, deduciría los gastos de estudios relacionados con el trabajo que reúnen los requisitos directamente de sus ingresos del trabajo por cuenta propia. My free taxes Los gastos de estudios relacionados con el trabajo también podrían darle derecho a otros beneficios tributarios, tales como el crédito tributario de oportunidad para los estadounidenses y el crédito vitalicio por aprendizaje (vea el capítulo 35). My free taxes Es posible que tenga derecho a estos beneficios incluso si no cumple los requisitos indicados anteriormente. My free taxes Asimismo, debe tomar en consideración que es posible que sus gastos de estudios relacionados con el trabajo le podrían dar derecho a reclamar más de un beneficio tributario. My free taxes Por lo general, puede reclamar cualquier cantidad de beneficios siempre que utilice diferentes gastos para calcular cada uno de ellos. My free taxes Cuando calcule sus impuestos, tal vez desee comparar estos beneficios tributarios para elegir el (los) método(s) mediante el (los) cual(es) obtenga el menor impuesto por pagar. My free taxes Useful Items - You may want to see: Publicación 463 Travel, Entertainment, Gift, and Car Expenses (Gastos de viaje, entretenimiento, regalos y automóvil), en inglés 970 Tax Benefits for Education (Beneficios tributarios por estudios), en inglés Formulario (e Instrucciones) 2106 Employee Business Expenses (Gastos de negocios del empleado), en inglés 2106-EZ Unreimbursed Employee Business Expenses (Gastos de negocios del empleado no reembolsados), en inglés Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción Puede deducir como gastos de negocio los costos de estudios relacionados con el trabajo si éstos reúnen los requisitos de la deducción. My free taxes Éstos son estudios que cumplen al menos uno de los dos siguientes requisitos: Su empleador o la ley requiere dichos estudios para mantener su sueldo, situación o trabajo actual. My free taxes Los estudios requeridos tienen que servir para un propósito comercial legítimo (bona fide) de su empleador. My free taxes Los estudios mantienen o mejoran las destrezas necesarias en su trabajo actual. My free taxes No obstante, aun si sus estudios cumplen uno o ambos de los requisitos anteriores, no se considera que dichos estudios estén relacionados con el trabajo ni que reúnen los requisitos de la deducción si: Se requieren para satisfacer los requisitos mínimos de educación de su oficio o negocio actual o Forman parte de un programa de estudios que lo capacitará para un nuevo oficio o negocio. My free taxes Puede deducir los costos de los estudios relacionados con el trabajo que reúnen los requisitos de la deducción como gasto de negocios incluso si, al completar dichos estudios, tiene la posibilidad de obtener un título universitario. My free taxes Utilice la Figura 27-A, más adelante, para verificar rápidamente si sus estudios reúnen los requisitos. My free taxes Estudios Requeridos por el Empleador o por Ley Una vez que haya cumplido los requisitos mínimos de educación para su trabajo, es posible que su empleador o la ley le exija seguir sus estudios. My free taxes Se considera que dichos estudios adicionales son estudios relacionados con el trabajo que reúnen los requisitos si se cumplen los tres siguientes requisitos: Se requieren para que mantenga su sueldo, situación o trabajo actual; El requisito sirve un propósito legítimo (bona fide) comercial de su empleador y Los estudios no forman parte de un programa que lo capacitará para un nuevo oficio o negocio. My free taxes Si completa más estudios de los requeridos por su empleador o la ley, estos estudios adicionales sólo pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción si mantienen o mejoran las destrezas requeridas en su trabajo actual. My free taxes Vea Estudios para Mantener o Mejorar Destrezas , más adelante. My free taxes Ejemplo. My free taxes Usted es un maestro que ha cumplido los requisitos mínimos para enseñar. My free taxes Su empleador le exige que tome un curso universitario adicional cada año para poder seguir con su puesto actual de maestro. My free taxes Si los cursos no lo capacitarán para un nuevo oficio o negocio, entonces serán estudios relacionados con el trabajo que reúnen los requisitos, incluso si en el futuro recibe una maestría y un aumento de sueldo debido a estos estudios adicionales. My free taxes Estudios para Mantener o Mejorar Destrezas Si su empleador o la ley no requiere estudios, éstos pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción sólo si mantienen o mejoran las destrezas necesarias en su trabajo actual. My free taxes Éstos pueden incluir cursos de actualización, cursos sobre avances profesionales y cursos académicos o vocacionales. My free taxes Ejemplo. My free taxes Usted repara televisores, radios y sistemas estereofónicos para la tienda XYZ. My free taxes Para mantenerse al corriente de los últimos avances en su profesión, toma cursos especiales de servicios de radio y sistemas estereofónicos. My free taxes Estos cursos mantienen y mejoran las destrezas requeridas en su trabajo. My free taxes Mantenimiento de destrezas versus capacitación para un empleo nuevo. My free taxes   Los estudios para mantener o mejorar destrezas que se requieren en su trabajo actual no son estudios que reúnen los requisitos de la deducción si también lo capacitarán para un nuevo oficio o negocio. My free taxes Estudios durante ausencia temporal. My free taxes   Si deja de trabajar durante un año o menos para cursar estudios con el fin de mantener o mejorar las destrezas necesarias en su trabajo actual y luego regresa a su trabajo y desempeña las mismas labores generales, su ausencia se considera temporal. My free taxes Los estudios cursados durante una ausencia temporal son estudios relacionados con el trabajo que cumplen los requisitos de la deducción si mantienen o mejoran las destrezas necesarias en su trabajo actual. My free taxes Ejemplo. My free taxes Deja su trabajo de investigación en biología para convertirse en estudiante de posgrado de biología a tiempo completo durante un año. My free taxes Si regresa a trabajar en investigación en biología después de concluir los cursos, los estudios se relacionan con su trabajo actual incluso si no regresa a trabajar para el mismo empleador. My free taxes Estudios durante ausencia indefinida. My free taxes   Si deja de trabajar durante más de un año, su ausencia del trabajo se considera indefinida. My free taxes Se considera que los estudios cursados durante una ausencia indefinida, aun si mantienen o mejoran las destrezas necesarias en el trabajo del cual se ausenta, lo capacitan para un nuevo oficio o negocio. My free taxes Por lo tanto, no son estudios relacionados con el trabajo que reúnan los requisitos de la deducción. My free taxes Estudios para Satisfacer los Requisitos Mínimos Los estudios necesarios para cumplir los requisitos mínimos de educación para su oficio o negocio actual no son estudios relacionados con el trabajo que reúnan los requisitos de la deducción. My free taxes Los requisitos mínimos de educación se determinan a través de: Leyes y reglamentos; Normas de su profesión, oficio o negocio y Su empleador. My free taxes Una vez que haya cumplido los requisitos mínimos de educación vigentes cuando se le contrató, no tiene que cumplir nuevos requisitos mínimos de educación. My free taxes Esto significa que si los requisitos mínimos cambian después de que haya sido contratado, los estudios necesarios para satisfacer los nuevos requisitos pueden ser estudios que reúnen los requisitos de la deducción. My free taxes No ha cumplido los requisitos mínimos de educación de su oficio o negocio sólo porque ya está realizando el trabajo. My free taxes Ejemplo 1. My free taxes Es estudiante de ingeniería a tiempo completo. My free taxes Aunque no ha recibido su título o certificación, trabaja a tiempo parcial como ingeniero en una empresa que lo contratará como ingeniero a tiempo completo después de que finalice sus estudios universitarios. My free taxes Aunque sus cursos universitarios de ingeniería mejoran sus destrezas en su trabajo actual, también se requieren para cumplir los requisitos laborales mínimos para contratar a un ingeniero a tiempo completo. My free taxes Estos estudios no son estudios relacionados con el trabajo que reúnen los requisitos de la deducción. My free taxes Ejemplo 2. My free taxes Es contador y ha cumplido con los requisitos mínimos de educación de su empleador. My free taxes Posteriormente, éste cambia los requisitos mínimos de educación y requiere que tome cursos universitarios para mantener su trabajo. My free taxes Estos cursos adicionales pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción porque ya ha cumplido los requisitos mínimos vigentes al momento de su contratación. My free taxes Requisitos para los Docentes Por lo general, los estados o distritos escolares establecen los requisitos mínimos de educación para los docentes. My free taxes El requisito es el título universitario o la cantidad mínima de horas de estudio universitario que suele exigirse para la contratación de una persona para dicho cargo. My free taxes Si no existen requisitos, habrá cumplido los requisitos mínimos de educación cuando pase a ser miembro del cuerpo docente. My free taxes La determinación de si usted es miembro del cuerpo docente de una institución educativa tiene que ser hecha en base de las prácticas particulares de dicha institución. My free taxes Por lo general, se le considerará miembro del cuerpo docente si se da una o más de las siguientes condiciones: Es profesor titular o catedrático. My free taxes Sus años de servicio se acreditan para obtener el cargo académico o cátedra. My free taxes Tiene un voto en las decisiones del cuerpo docente. My free taxes Su institución académica hace aportaciones en nombre suyo a un plan de jubilación que no sea el Seguro Social o un programa similar. My free taxes Ejemplo 1. My free taxes La ley en el estado donde vive exige que los maestros novatos de escuela secundaria tengan un título universitario, incluidos 10 cursos de educación profesional. My free taxes Asimismo, para mantener su trabajo, un maestro tiene que realizar un quinto año de capacitación dentro de un plazo de 10 años a partir de la fecha de contratación. My free taxes Si la escuela empleadora certifica ante el Departamento de Educación estatal que no puede encontrar maestros calificados, la escuela puede contratar a personas con sólo 3 años de estudios universitarios. My free taxes No obstante, para mantener su trabajo, estos maestros tienen que obtener un título universitario y completar los cursos de educación profesional requeridos dentro de un plazo de 3 años. My free taxes De acuerdo con lo anterior, el título universitario, incluya o no los 10 cursos de educación profesional, se considera el requisito mínimo de educación para calificar como maestro en el estado donde vive. My free taxes Si posee toda la educación requerida, a excepción del quinto año, ha cumplido los requisitos mínimos de educación. My free taxes El quinto año de capacitación se considera estudios relacionados con el trabajo que reúnen los requisitos de la deducción a menos que forme parte de un programa de estudios que lo capacitará para un nuevo oficio o negocio. My free taxes Figura 27–A. My free taxes ¿Reúnen los Requisitos sus Estudios Relacionados con el Trabajo? Please click here for the text description of the image. My free taxes Figura 27−A. My free taxes ¿Reúnen los requisitos sus estudios relacionados con el trabajo? Ejemplo 2. My free taxes Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que tiene título universitario y sólo seis cursos de educación profesional. My free taxes Los cuatro cursos adicionales pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción. My free taxes Aunque no tiene todos los cursos requeridos, ya ha cumplido los requisitos mínimos de educación. My free taxes Ejemplo 3. My free taxes Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que lo han contratado con sólo 3 años de estudios universitarios. My free taxes Los cursos que tome para lograr un título (incluso en el campo de enseñanza) no son estudios relacionados con el trabajo que reúnen los requisitos de la deducción. My free taxes Éstos se requieren para cumplir los requisitos mínimos de educación para trabajar como maestro. My free taxes Ejemplo 4. My free taxes Tiene un título universitario y trabaja como instructor temporal en una universidad. My free taxes Al mismo tiempo, toma cursos de posgrado para obtener un título superior. My free taxes Las reglas de la universidad estipulan que puede pasar a ser miembro del cuerpo docente sólo si obtiene un posgrado. My free taxes Además, puede mantener su trabajo como instructor sólo si demuestra un avance satisfactorio para obtener este título. My free taxes No ha cumplido los requisitos mínimos de educación para ser miembro del cuerpo docente. My free taxes Los cursos de posgrado no son estudios relacionados con el trabajo que reúnen los requisitos de la deducción. My free taxes Licencia en un nuevo estado. My free taxes   Una vez que haya cumplido los requisitos mínimos de educación para maestros de su estado, se considera que ha cumplido los requisitos mínimos de educación en todos los estados. My free taxes Esto se aplica incluso si tiene que cursar estudios adicionales para recibir la licencia en otro estado. My free taxes Los estudios adicionales que necesite son estudios relacionados con el trabajo que reúnen los requisitos para la deducción. My free taxes Ya ha cumplido los requisitos mínimos de educación para enseñar. My free taxes Enseñar en otro estado no constituye un nuevo oficio o negocio. My free taxes Ejemplo. My free taxes Posee una licencia permanente para enseñar en el Estado A y ha trabajado como maestro en ese estado durante varios años. My free taxes Se muda al Estado B y lo contratan inmediatamente como maestro. My free taxes Sin embargo, tiene que realizar ciertos cursos prescritos para obtener una licencia permanente para enseñar en el Estado B. My free taxes Estos cursos adicionales son estudios relacionados con el trabajo que reúnen los requisitos de la deducción debido a que el puesto de maestro en el Estado B implica el mismo tipo de trabajo general para el cual reunía los requisitos en el Estado A. My free taxes Estudios que lo Capacitan para un Nuevo Oficio o Negocio Los estudios que forman parte de un programa de estudios a fin de capacitarlo para un nuevo oficio o negocio no están relacionados con el trabajo y no reúnen los requisitos de la deducción. My free taxes Esto es aplicable incluso si no tiene intención de ingresar en ese oficio o negocio. My free taxes Si es empleado, un cambio de deberes que implique el mismo tipo de trabajo general no es un nuevo oficio o negocio. My free taxes Ejemplo 1. My free taxes Es contador. My free taxes Su empleador le exige que saque un título en derecho corriendo con sus propios gastos. My free taxes Se inscribe en una escuela de derecho con la intención de cursar el plan de estudios típico para lograr un título en derecho. My free taxes Aun si su intención no es ser abogado, los estudios no reúnen los requisitos de la deducción debido a que el título en derecho lo capacitará para un nuevo oficio o negocio. My free taxes Ejemplo 2. My free taxes Es médico de medicina general. My free taxes Toma un curso de dos semanas para revisar los avances en diversos campos especializados de la medicina. My free taxes El curso no lo capacita para una nueva profesión. My free taxes Se considera que está relacionado con el trabajo y reúne los requisitos de la deducción porque mantiene o mejora las destrezas requeridas en su profesión actual. My free taxes Ejemplo 3. My free taxes Durante su trabajo en la práctica privada de psiquiatría, ingresa a un programa para estudiar y capacitarse en un instituto de psicoanálisis acreditado. My free taxes El programa lo capacitará para practicar el psicoanálisis. My free taxes La formación en psicoanálisis no lo capacitará para una nueva profesión. My free taxes Está relacionada con el trabajo y reúne los requisitos de la deducción porque mantiene o mejora las destrezas necesarias en su profesión actual. My free taxes Curso de preparación para el examen de reválida de derecho o para el examen para contadores públicos autorizados Los cursos de preparación para el examen de reválida para ejercer la abogacía o el examen para contadores públicos autorizados (CPA, por sus siglas en inglés) no son estudios relacionados con el trabajo que cumplan los requisitos. My free taxes Forman parte de un programa de estudios que puede capacitarlo para una nueva profesión. My free taxes Deberes Magisteriales y Afines Todos los deberes magisteriales y deberes afines se consideran relativamente el mismo tipo de trabajo. My free taxes Un cambio de deberes de cualquiera de las siguientes maneras no se considera un cambio a una nueva ocupación: Maestro de escuela primaria a maestro de escuela secundaria. My free taxes Maestro de una asignatura, como biología, a maestro de otra asignatura, como arte. My free taxes Maestro a consejero académico. My free taxes Maestro a administrador escolar. My free taxes Qué Gastos se Pueden Deducir Si sus estudios satisfacen los requisitos descritos anteriormente en Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción , por lo general, puede deducir sus gastos de estudios como gastos de negocios. My free taxes Si no trabaja por cuenta propia, puede deducir gastos de negocios sólo si detalla sus deducciones. My free taxes No puede deducir gastos relacionados con ingresos exentos ni excluidos de impuestos. My free taxes Gastos deducibles. My free taxes   Se pueden deducir los siguientes gastos de estudios: Matrícula, libros, útiles escolares, cuotas de laboratorio y artículos similares. My free taxes Ciertos costos de transporte y viajes. My free taxes Otros gastos de estudios, como costos de investigación y de procesamiento de palabras (mecanografía) al escribir un ensayo o tésis como parte de un programa de estudios. My free taxes Gastos no deducibles. My free taxes   No puede deducir sus gastos personales o de capital. My free taxes Por ejemplo, no puede deducir el valor en dólares de un período de vacaciones o permiso anual (vacaciones remuneradas) que toma para asistir a clases. My free taxes Esta cantidad es un gasto personal. My free taxes Reembolso no reclamado. My free taxes   Aun si no reclama reembolsos a los que tiene derecho a recibir de su empleador, no puede deducir los gastos correspondientes a ese reembolso no reclamado. My free taxes Ejemplo. My free taxes Su empleador acuerda pagar sus gastos de estudios si usted presenta un vale que muestre sus gastos. My free taxes Usted no presenta un vale y no se los reembolsan. My free taxes Como no presentó un vale, no puede deducir los gastos en su declaración de impuestos. My free taxes Gastos de Transporte Si sus estudios reúnen los requisitos, puede deducir los costos de transporte locales en los que tiene que incurrir para viajar directamente del trabajo a la escuela. My free taxes Si tiene un trabajo habitual y asiste a la escuela de forma temporal, también puede deducir los costos de regreso de la escuela a su domicilio. My free taxes Asistencia temporal. My free taxes   Asiste a la escuela de manera temporal si alguna de las siguientes situaciones corresponde a su caso: Se espera de manera realista que su asistencia a la escuela dure 1 año o menos y en realidad dura 1 año o menos. My free taxes Al principio, se espera de manera realista que su asistencia a la escuela dure 1 año o menos, pero posteriormente es factible que dure más de 1 año. My free taxes Su asistencia es temporal hasta la fecha en la que determine que durará más de 1 año. My free taxes Nota: Si se encuentra en la situación (1) o (2), su asistencia no es temporal si los hechos y las circunstancias indican lo contrario. My free taxes Asistencia no temporal. My free taxes   No asiste a la escuela de manera temporal si alguna de las siguientes situaciones le corresponde: Se espera de manera realista que su asistencia a la escuela dure más de 1 año. My free taxes No importa cuánto tiempo de hecho asista. My free taxes Al principio, se espera de manera realista que su asistencia a la escuela dure 1 año o menos, pero posteriormente se espera que dure más de 1 año. My free taxes Su asistencia no es temporal después de la fecha en la que se determine que durará más de 1 año. My free taxes Gastos de Transporte Deducibles Si trabaja de manera habitual y se dirige directamente de su domicilio a la escuela de manera temporal, puede deducir los costos del viaje de ida y regreso entre su domicilio y la escuela. My free taxes Esto es aplicable sin importar la ubicación de dicho lugar, la distancia recorrida o si asiste a cursos en dicho lugar en días no laborables. My free taxes Los gastos de transporte incluyen los costos reales de autobús, metro, taxi u otras tarifas, así como los costos del uso de su automóvil. My free taxes Los gastos de transporte no incluyen cantidades gastadas por viaje, comidas o alojamiento cuando pasa la noche fuera de su casa. My free taxes Ejemplo 1. My free taxes Trabaja habitualmente en una ciudad cercana y viaja directamente del trabajo a su domicilio. My free taxes Asimismo, asiste a la escuela cada noche entre semana durante 3 meses para tomar un curso que mejore sus destrezas laborales. My free taxes Dado que asiste a una escuela de forma temporal, puede deducir sus gastos diarios de transporte de ida y regreso entre su domicilio y la escuela. My free taxes Esto es aplicable independientemente de la distancia recorrida. My free taxes Ejemplo 2. My free taxes Suponga que se dan los mismos hechos que en el Ejemplo 1, salvo que algunas noches se dirige directamente del trabajo a la escuela y luego a su domicilio. My free taxes Puede deducir sus gastos de transporte desde su lugar de trabajo habitual a la escuela y luego al domicilio. My free taxes Ejemplo 3. My free taxes Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que asiste a la escuela durante 9 meses todos los sábados, los cuales no son días laborables. My free taxes Dado que asiste a la escuela de manera temporal, puede deducir sus gastos de transporte de ida y regreso entre su casa y la escuela. My free taxes Ejemplo 4. My free taxes Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que asiste a clases dos veces a la semana durante 15 meses. My free taxes Dado que su asistencia a la escuela no se considera temporal, no puede deducir sus gastos de transporte entre su casa y la escuela. My free taxes Si se dirige a la escuela directamente desde el trabajo, puede deducir los gastos de transporte de ida desde el trabajo a la escuela. My free taxes Si del trabajo se dirige a su casa y luego a la escuela y regresa a su casa, sus gastos de transporte no pueden ser mayores que los gastos en los que hubiese incurrido de haber viajado directamente del trabajo a la escuela. My free taxes Uso de su automóvil. My free taxes   Si usa su automóvil (propio o arrendado) para viajar a la escuela, puede deducir sus gastos reales o utilizar la tarifa estándar de millaje para calcular la cantidad que puede deducir. My free taxes La tarifa estándar por millas recorridas desde el 1 de enero de 2013 hasta el 31 de diciembre de 2013 es 56½ centavos por milla. My free taxes Independientemente de los métodos que escoja, también puede deducir cargos de estacionamiento y peajes. My free taxes Vea el capítulo 26 para obtener información acerca de la deducción de sus gastos reales por el uso de un automóvil. My free taxes Gastos de Viaje Puede deducir gastos de viajes, comidas (vea Límite del 50% del costo de comidas , más adelante) y alojamiento si viaja de un día a otro principalmente para realizar estudios con derecho a deducción relacionados con el trabajo. My free taxes Los gastos de viaje para estudios relacionados con el trabajo que reúnen los requisitos de la deducción reciben el mismo trato tributario que los gastos de viaje para otros propósitos de negocios del empleado. My free taxes Para más información, vea el capítulo 26. My free taxes No puede deducir gastos de actividades personales, como turismo, visitas o entretenimiento. My free taxes Viajes principalmente con fines personales. My free taxes   Si su viaje fuera de casa es principalmente con fines personales, no puede deducir todos sus gastos de viaje, comidas o alojamiento. My free taxes Sólo puede deducir sus gastos de alojamiento y el 50% de sus gastos de comidas durante el período en el que asista a actividades de educación que reúnen los requisitos. My free taxes   El determinar si el propósito del viaje es principalmente personal o para estudios depende de los hechos y las circunstancias. My free taxes Un factor importante es la comparación del tiempo dedicado a actividades personales con el tiempo dedicado a actividades de educación. My free taxes Si dedica más tiempo a actividades personales, el viaje se considera principalmente para estudios sólo si puede demostrar una razón importante y no personal de por qué viajó a un lugar específico. My free taxes Ejemplo 1. My free taxes Juan trabaja en Newark, Nueva Jersey. My free taxes Viajó a Chicago para tomar un curso de una semana, a solicitud de su empleador, que puede deducir de sus impuestos. My free taxes Su razón principal para viajar a Chicago fue el curso. My free taxes Durante su estadía, realizó un viaje de turismo, salió a divertirse con algunos amigos y realizó un viaje adicional por el día a Pleasantville. My free taxes Dado que el viaje era principalmente de negocios, Juan puede deducir su boleto aéreo de ida y vuelta a Chicago. My free taxes No puede deducir los gastos de transporte de su viaje a Pleasantville. My free taxes Sólo puede deducir las comidas (conforme al límite del 50%) y alojamiento relacionados con sus actividades educativas. My free taxes Ejemplo 2. My free taxes Susana trabaja en Boston. My free taxes Asistió a una universidad en Michigan a fin de tomar un curso para su trabajo. My free taxes El curso está relacionado con el trabajo y reúne los requisitos de la deducción. My free taxes Tomó un curso, que corresponde a un cuarto de la carga de estudios a tiempo completo. My free taxes El resto del tiempo lo dedicó a actividades personales. My free taxes Sus razones para tomar el curso en Michigan fueron personales. My free taxes El viaje de Susana es principalmente personal, ya que tres cuartos de su tiempo se consideran tiempo personal. My free taxes No puede deducir el costo de su boleto de tren de ida y regreso a Michigan. My free taxes Puede deducir un cuarto del costo de las comidas (conforme al límite del 50%) y del alojamiento del período en que asistió a la universidad. My free taxes Ejemplo 3. My free taxes David trabaja en Nashville y recientemente viajó a California para asistir a un seminario de 2 semanas. My free taxes El seminario está relacionado con el trabajo y reúne los requisitos de la deducción. My free taxes Durante su estadía, dedicó 8 semanas adicionales a actividades personales. My free taxes Los hechos, incluida la estadía adicional de 8 semanas, demuestran que su finalidad principal era tomarse unas vacaciones. My free taxes David no puede deducir su boleto de avión de ida y vuelta ni sus comidas y alojamiento durante las 8 semanas. My free taxes Sólo puede deducir sus gastos por comida (sujeto al límite del 50%) y alojamiento durante las 2 semanas que asistió al seminario. My free taxes Cruceros y congresos. My free taxes   Algunos cruceros y congresos ofrecen seminarios o cursos como parte de su itinerario. My free taxes Aun si los seminarios o cursos están relacionados con el trabajo, su deducción por viaje puede verse limitada. My free taxes Esto es aplicable a: Viajes en buque transatlántico, crucero u otra forma de transporte marítimo de lujo y Congresos fuera del área de Norteamérica. My free taxes   Si desea consultar más acerca de los límites de deducciones de gastos de viaje que sean aplicables a cruceros y congresos, vea Luxury Water Travel (Viajes en buques de lujo) y Conventions (Congresos) en el capítulo 1 de la Publicación 463, en inglés. My free taxes Límite del 50% del costo de comidas. My free taxes   Sólo puede deducir el 50% del costo de sus comidas cuando viaja fuera de casa para realizar estudios relacionados con el trabajo que reúnan los requisitos de la deducción. My free taxes No se le pueden haber reembolsado los gastos por las comidas. My free taxes   Los empleados tienen que usar el Formulario 2106 o el Formulario 2106-EZ para aplicar el límite del 50%. My free taxes Viajes con Fines Educativos No puede deducir el costo de sus viajes con fines educativos, incluso si están directamente relacionados con los deberes de su trabajo o negocio. My free taxes Ejemplo. My free taxes Usted es maestro de francés. My free taxes Durante una ausencia sabática otorgada para viajar, recorrió Francia para mejorar sus conocimientos del francés. My free taxes Elige su itinerario y la mayoría de sus actividades con el fin de mejorar sus destrezas lingüísticas en francés. My free taxes No puede deducir sus gastos de viaje como gastos de estudios. My free taxes Esto es aplicable aunque haya dedicado la mayor parte del tiempo a aprender francés visitando escuelas y familias francesas, asistiendo a películas u obras de teatro y participando en actividades similares. My free taxes No se Permiten Beneficios Dobles No se le permite hacer lo siguiente: Deducir los gastos de estudios relacionados con el trabajo como gastos de negocios si deduce estos gastos conforme con cualquier otra disposición de la ley, por ejemplo, la deducción de matrículas y cuotas (vea el capítulo 35). My free taxes Deducir los gastos de estudios relacionados con el trabajo pagados con fondos de ayuda para los estudios provistos por el empleador, subvención o beca libre de impuestos. My free taxes Vea Ajustes a Gastos de Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción , a continuación. My free taxes Ajustes a Gastos de Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción Si paga gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción con determinados fondos exentos de impuestos, no puede reclamar una deducción por estas cantidades. My free taxes Tiene que reducir la cantidad de los gastos que reúnen los requisitos por la cantidad de tales gastos que le pueden corresponder a la asistencia para estudios exenta de impuestos. My free taxes Para más información, vea el capítulo 12 de la Publicación 970, en inglés. My free taxes La asistencia para estudios exenta de impuestos incluye: La parte exenta de impuestos de becas de estudios y becas de investigación (vea el capítulo 1 de la Publicación 970, en inglés); La parte exenta de impuestos de las subvenciones federales Pell (vea el capítulo 1 de la Publicación 970, en inglés); La parte exenta de impuestos de la asistencia para estudios provista por el empleador (vea el capítulo 11 de la Publicación 970, en inglés); Asistencia para estudios destinada a veteranos (vea el capítulo 1 de la Publicación 970, en inglés) y Cualquier otro pago no gravable (libre de impuestos) (que no sean regalos o herencias) que reciba como asistencia para los estudios. My free taxes Cantidades que no reducen los gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción. My free taxes   No reduzca los gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción las cantidades pagadas con fondos que el estudiante reciba como: Un pago por servicios, como salarios; Un préstamo; Un regalo; Una herencia o Un retiro de la cuenta de ahorros personal del estudiante. My free taxes   Tampoco reduzca la cantidad de los gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción por la cantidad de una beca de estudios o beca de investigación declarada como ingreso en la declaración de impuestos del estudiante ni becas que, según lo establecido, no se puedan aplicar a gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción. My free taxes Reembolsos El trato tributario que dé a los reembolsos depende del acuerdo que tenga con su empleador. My free taxes Existen dos tipos básicos de acuerdos de reembolso: planes con rendición de cuentas y planes sin rendición de cuentas. My free taxes Puede determinar el tipo de plan mediante el cual se le reembolsa según la manera en que se declara el reembolso en su Formulario W-2. My free taxes Para información sobre cómo tratar los reembolsos bajo planes con rendición de cuentas y planes sin rendición de cuentas, vea Reembolsos en el capítulo 26. My free taxes Cómo Deducir Gastos de Negocios Las personas que trabajan por cuenta propia y los empleados declaran los gastos de negocios de manera diferente. My free taxes La siguiente información explica qué formularios tiene que usar para deducir como gasto de negocios el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción. My free taxes Personas que Trabajan por Cuenta Propia Si trabaja por cuenta propia, declare el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción en el formulario correspondiente que se utilizó para declarar su ingreso de negocio y gastos (generalmente en el Anexo C, C-EZ o F). My free taxes Si sus gastos de estudios incluyen gastos de automóvil o camión, viajes o comidas, declare estos gastos de la misma forma en la que declara los demás gastos de negocios para esas partidas. My free taxes Vea las instrucciones del formulario que presente para obtener información acerca de cómo completarlo. My free taxes Empleados Si es empleado, puede deducir el costo de estudios relacionados con el trabajo que reúnen los requisitos de la deducción sólo si: No recibió (y no tuvo derecho a recibir) reembolsos de su empleador; Se le reembolsó conforme a un plan sin rendición de cuentas (la cantidad se incluye en el recuadro 1 del Formulario W-2) o Recibió un reembolso conforme a un plan con rendición de cuentas, pero la cantidad recibida fue menor que sus gastos por los cuales usted reclamó un reembolso. My free taxes Si le corresponde el punto (1) o (2), puede deducir la totalidad del costo que reúne los requisitos de la deducción. My free taxes Si le corresponde el punto (3), puede deducir sólo los costos mayores que su reembolso que reúnen los requisitos de la deducción. My free taxes Para deducir como gasto de negocios el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción, incluya la cantidad con su deducción para todos los demás gastos de negocios del empleado en la línea 21 del Anexo A (Formulario 1040). My free taxes (Más adelante se explican las reglas especiales para gastos de ciertos artistas del espectáculo y funcionarios a los que se les pagan honorarios y para gastos de trabajo relacionados con un impedimento). My free taxes Esta deducción (con la excepción de los gastos del trabajo relacionados con el impedimento de personas discapacitadas) está sujeta al límite de ingreso bruto ajustado del 2% aplicable a la mayoría de las deducciones detalladas misceláneas. My free taxes Vea el capítulo 28. My free taxes Formulario 2106 o 2106-EZ. My free taxes   Para calcular su deducción con respecto a los gastos de negocios del empleado, incluidos los estudios relacionados con el trabajo que reúnen los requisitos de la deducción, por lo general tiene que completar el Formulario 2106 o el Formulario 2106-EZ. My free taxes No se requiere el formulario. My free taxes   No complete el Formulario 2106 ni el Formulario 2106-EZ si: Las cantidades incluidas en el recuadro 1 de su Formulario W-2 no se consideran reembolsos y No declara gastos de viaje, transporte, comidas o entretenimiento. My free taxes   Si cumple los dos requisitos anteriores, anote los gastos directamente en la línea 21 del Anexo A (Formulario 1040). My free taxes (Más adelante se explican las reglas especiales para gastos de ciertos artistas del espectáculo y funcionarios a los que se les pagan honorarios y para gastos de trabajo relacionados con un impedimento). My free taxes Uso del Formulario 2106-EZ. My free taxes   Este formulario es más corto y fácil de usar que el Formulario 2106. My free taxes Por lo general, puede usar este formulario si: Todos los reembolsos, si los hubiera, se incluyeron en el recuadro 1 de su Formulario W-2 y Utiliza la tarifa estándar por millas si declara gastos de vehículo. My free taxes   Si no cumple estos dos requisitos, utilice el Formulario 2106. My free taxes Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Si es artista del espectáculo que reúne los requisitos o funcionario del gobierno estatal (o local) que recibe su pago total o en parte de honorarios, puede deducir el costo de sus estudios relacionado con el trabajo que reúne los requisitos de la deducción como ajuste al ingreso bruto en lugar de una deducción detallada. My free taxes Incluya el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción junto con todos los demás gastos de negocios del empleado y anote el total en la línea 24 del Formulario 1040. My free taxes No tiene que detallar sus deducciones en el Anexo A (Formulario 1040) y, por lo tanto, la deducción no está sujeta al límite de ingreso bruto ajustado del 2%. My free taxes Tiene que completar el Formulario 2106 o 2106-EZ para calcular su deducción, incluso si cumple los requisitos descritos anteriormente bajo No se requiere el formulario . My free taxes Para más información acerca de los artistas del espectáculo que reúnen los requisitos, vea el capítulo 6 de la Publicación 463, en inglés. My free taxes Gastos de Trabajo Relacionados con un Impedimento Si está incapacitado y tiene gastos de trabajo relacionados con un impedimento que sean necesarios para permitirle realizar estudios relacionados con el trabajo, que reúnen los requisitos de la deducción, puede deducir estos gastos en la línea 28 del Anexo A (Formulario 1040). My free taxes No están sujetos al límite del 2% del ingreso bruto ajustado. My free taxes Para deducir estos gastos, tiene que completar el Formulario 2106 o 2106-EZ, aun si cumple los requisitos descritos anteriormente en No se requiere el formulario . My free taxes Para más información acerca de gastos de trabajo relacionados con un impedimento, vea el capítulo 6 de la Publicación 463, en inglés. My free taxes Documentación Tiene que mantener documentación como comprobante de las deducciones reclamadas en su declaración de impuestos. My free taxes Por lo general, debe mantener su documentación durante 3 años desde la fecha de presentación de la declaración y de haber reclamado la deducción. My free taxes Para obtener información específica acerca de cómo mantener documentación de los gastos de negocios, vea Mantenimiento de Documentación en el capítulo 26. My free taxes Prev  Up  Next   Home   More Online Publications
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My free taxes 2. My free taxes   Fuel Tax Credits and Refunds Table of Contents Gasoline and Aviation Gasoline Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation)Sales by Registered Ultimate Vendors Diesel-Water Fuel Emulsion Kerosene for Use in AviationSales by Registered Ultimate Vendors Other Fuels (Including Alternative Fuels) Refunds of Second TaxOptional reporting. My free taxes Providing information. My free taxes Definitions of Nontaxable UsesCustom application of fertilizer and pesticide. My free taxes Fuel used between airfield and farm. My free taxes Fuel not used for farming. My free taxes Vehicles not considered highway vehicles. My free taxes Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture CreditHow to Claim the Credit Filing Claims Claiming A Refund Claiming a Credit on Form 4136 Including the Credit or Refund in Income Federal excise taxes are imposed on certain fuels as discussed in chapter 1. My free taxes This chapter lists the nontaxable uses of each fuel and defines the nontaxable uses. My free taxes Information on the refund of second tax is included. My free taxes This chapter also explains credits and refunds for the biodiesel or renewable diesel mixture credits, and the alternative fuel mixture and alternative fuel credits. My free taxes Information on how to make a claim for credit or refund is included in this chapter and in the instructions for: Form 720, Form 4136, and Form 8849. My free taxes Exported taxable fuel. My free taxes   The claim rates for exported taxable fuel are listed on Schedule C (Form 720), Schedule 1 (Form 8849), and Form 4136. My free taxes Taxpayers making a claim for exported taxable fuel must include with their records proof of exportation. My free taxes Proof of exportation includes: A copy of the export bill of lading issued by the delivering carrier, A certificate by the agent or representative of the export carrier showing actual exportation of the fuel, A certificate of lading signed by a customs officer of the foreign country to which the fuel is exported, or A statement of the foreign consignee showing receipt of the fuel. My free taxes Gasoline and Aviation Gasoline Ultimate Purchasers. My free taxes   The following are the uses of gasoline (defined earlier) for which a credit or refund may be allowable to an ultimate purchaser. My free taxes On a farm for farming purposes (credit only). My free taxes Off-highway business use. My free taxes Export. My free taxes In a boat engaged in commercial fishing. My free taxes In certain intercity and local buses. My free taxes In a school bus. My free taxes Exclusive use by a qualified blood collector organization. My free taxes In a highway vehicle owned by the United States that is not used on a highway. My free taxes Exclusive use by a nonprofit educational organization (see Sales by registered ultimate vendors and Credit Card Purchases, later). My free taxes Exclusive use by a state, political subdivision of a state, or the District of Columbia (see Sales by registered ultimate vendors and Credit Card Purchases, later). My free taxes In an aircraft or vehicle owned by an aircraft museum. My free taxes   The following are the uses of aviation gasoline for which a credit or refund may be allowable to an ultimate purchaser. My free taxes On a farm for farming purposes (credit only). My free taxes Export. My free taxes In foreign trade. My free taxes Certain helicopter and fixed-wing air ambulance uses. My free taxes In commercial aviation (other than foreign trade). My free taxes Exclusive use by a qualified blood collector organization. My free taxes Exclusive use by a nonprofit education organization (see Sales by registered ultimate vendors and Credit card purchases, later). My free taxes Exclusive use by a state, political subdivision of a state, or the District of Columbia (see Sales by registered ultimate vendors and Credit and purchases, later). My free taxes In an aircraft owned by an aircraft museum. My free taxes In military aircraft. My free taxes Claims by persons who paid the tax to the government. My free taxes   Except for sales to nonprofit educational organizations and states and local governments, a credit or refund is allowable to the person that paid the tax to the government if the gasoline was sold to the ultimate purchaser (including an exporter) by either that person or by a retailer and the fuel was exported; used or sold for use as supplies for vessels or aircraft, including military aircraft, commercial fishing, and foreign trade; sold to a qualified blood collector organization; or used or sold for use in the production of Other Fuels. My free taxes See Filing Claims, later. My free taxes Sales by registered ultimate vendors. My free taxes   This is an ultimate vendor that sells gasoline or aviation gasoline to any of the following and that is purchased without the use of a credit card. My free taxes A state or local government for its exclusive use (including essential government use by an Indian tribal government). My free taxes A nonprofit educational organization for its exclusive use. My free taxes   The registered ultimate vendor may make the claim if the ultimate purchaser did not use a credit card and waives its right to the credit or refund by providing the registered ultimate vendor with a certificate. My free taxes A sample certificate is included as Model Certificate M in the Appendix. My free taxes The registered ultimate vendor must have the certificate at the time the credit or refund is claimed. My free taxes   The ultimate vendor must be registered by the IRS. My free taxes See Registration Requirements, earlier. My free taxes Credit card purchases. My free taxes   If gasoline and aviation gasoline are purchased with a credit card issued to a state or local government for its exclusive use (including essential government use by an Indian tribal government), or a nonprofit educational organization for its exclusive use, the person who extended credit to the ultimate purchaser (the credit card issuer) is treated as the person that paid the tax and makes the claim if the credit card issuer: Is registered by the IRS, Has established that the amount of tax has not been collected from the person who purchased the gasoline or has obtained written consent from the ultimate purchaser to the allowance of the credit or refund, and Has repaid or agreed to repay the amount of the tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to the allowance of the credit or refund, or has made arrangements that provide the ultimate vendor with reimbursement of the tax. My free taxes   If the requirements above are not met by the credit card issuer, the credit card issuer must collect the tax from the ultimate purchaser and only the ultimate purchaser may make the claim. My free taxes How to make the claim. My free taxes   If the claim is made by the credit card issuer, see Schedule C  (Form 720) or Schedule 8 (Form 8849). My free taxes Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) For conditions to an allowance of a credit or refund on exported dyed diesel fuel and dyed kerosene, see Exported taxable fuel, earlier. My free taxes Ultimate purchasers. My free taxes   The following are nontaxable uses of diesel fuel and kerosene (defined earlier) for which a credit or refund may be allowable to an ultimate purchaser. My free taxes On a farm for farming purposes. My free taxes Off-highway business use. My free taxes Export. My free taxes In a qualified local bus. My free taxes In a school bus. My free taxes Other than as a fuel in a propulsion engine of a diesel-powered highway vehicle (such as home heating oil). My free taxes Exclusive use by a qualified blood collector organization. My free taxes In a highway vehicle owned by the United States that is not used on a highway. My free taxes Exclusive use by a nonprofit educational organization (see Sales by Registered Ultimate Vendors and Credit Card Purchases, later). My free taxes Exclusive use by a state, political subdivision of a state, or the District of Columbia (see Sales by Registered Ultimate Vendors and Credit Card Purchases, later). My free taxes In a vehicle owned by an aircraft museum. My free taxes As a fuel in a propulsion engine of a diesel-powered train. My free taxes Sales by Registered Ultimate Vendors The following are the sales for which a credit or refund may be allowable to the registered ultimate vendor only. My free taxes Undyed diesel fuel or undyed kerosene sold for the exclusive use by a state or local government (if credit card rules (defined later) do not apply), Undyed kerosene sold from a blocked pump (defined below), or Undyed diesel fuel or undyed kerosene used in certain intercity and local buses, only if the ultimate purchaser waives its right to the credit or refund by providing the registered ultimate vendor with a waiver. My free taxes Registered ultimate vendor (state use). My free taxes   This is a person that sells undyed diesel fuel or undyed kerosene to a state or local government for its exclusive use (including essential government use by an Indian tribal government). My free taxes The diesel fuel or kerosene must be purchased by the state without the use of a credit card, issued to the state by the credit card issuer, in order for the ultimate vendor to make the claim. My free taxes The ultimate vendor must be registered by the IRS. My free taxes See Registration Requirements, earlier. My free taxes Registered ultimate vendor (blocked pump). My free taxes   This is an ultimate vendor that sells undyed kerosene from a blocked pump. My free taxes   A credit or refund may be allowable to a registered ultimate vendor (blocked pump) if the vendor sold to a buyer undyed kerosene from a blocked pump for use other than as a fuel in a diesel-powered highway vehicle and the vendor had no reason to believe the kerosene would not be used in that manner. My free taxes Blocked pump. My free taxes   A blocked pump is a fuel pump that meets all the following requirements. My free taxes It is used to make retail sales of undyed kerosene for use by the buyer in any nontaxable use. My free taxes It is at a fixed location. My free taxes It is identified with a legible and conspicuous notice stating, “UNDYED UNTAXED KEROSENE, NONTAXABLE USE ONLY. My free taxes ” It meets either of the following conditions. My free taxes It cannot reasonably be used to dispense fuel directly into the fuel supply tank of a diesel-powered highway vehicle or train. My free taxes It is locked by the vendor after each sale and unlocked by the vendor only in response to a buyer's request for undyed kerosene for use other than as a fuel in a diesel-powered highway vehicle or train. My free taxes Registered ultimate vendor (certain intercity and local buses). My free taxes   This is an ultimate vendor that sells undyed diesel fuel or undyed kerosene to the ultimate purchaser for use in certain intercity and local buses. My free taxes   The registered ultimate vendor may make the claim if the ultimate purchaser waives its right to the credit or refund by providing the registered ultimate vendor with a waiver. My free taxes A sample waiver is included as Model Waiver N in the Appendix. My free taxes The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. My free taxes Credit Card Purchases. My free taxes   If undyed diesel fuel or kerosene is purchased with a credit card issued to a state, the person who extended credit to the state (the credit card issuer) is treated as the person that paid the tax and makes the claim if the credit card issuer: Is registered by the IRS, Has established that the amount of tax has not been collected from the person who purchased the diesel fuel or kerosene, or has obtained written consent from the ultimate purchaser to the allowance of the credit or refund, and Has repaid or agreed to repay the amount of the tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to the allowance of the credit or refund, or has made arrangements that provide the ultimate vendor with reimbursement of the tax. My free taxes   If the requirements above are not met by the credit card issuer, the credit card issuer must collect the tax from the ultimate purchaser and only the ultimate purchaser may make the claim. My free taxes Diesel-Water Fuel Emulsion A claim for credit or refund may be made for the nontaxable use of a diesel-water fuel emulsion and for undyed diesel fuel used to produce a diesel-water fuel emulsion. My free taxes The claim rate for nontaxable use of a diesel-water fuel emulsion taxed at $. My free taxes 198 per gallon is $. My free taxes 197 (if exported, the claim rate is $. My free taxes 198). My free taxes The following are the nontaxable uses for a diesel-water fuel emulsion for which a credit or refund may be allowable to an ultimate purchaser. My free taxes On a farm for farming purposes. My free taxes Off-highway business use. My free taxes Export. My free taxes In a qualified local bus. My free taxes In a school bus. My free taxes Other than as fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway use). My free taxes Exclusive use by a qualified blood collector organization. My free taxes In a highway vehicle owned by the United States that is not used on a highway. My free taxes Exclusive use by a nonprofit educational organization. My free taxes Exclusive use by a state, political subdivision of a state, or the District of Columbia. My free taxes In an aircraft or vehicle owned by an aircraft museum. My free taxes Blender claims. My free taxes   The claim rate for undyed diesel fuel taxed at $. My free taxes 244 and used to produce a diesel-water fuel emulsion is $. My free taxes 046 per gallon of diesel fuel so used. My free taxes The blender must be registered by the IRS in order to make the claim. My free taxes The blender must attach a statement to the claim certifying that: The diesel-water fuel emulsion contains at least 14% water, The emulsion additive is registered by a United States manufacturer with the EPA under section 211 of the Clean Air Act as in effect on March 31, 2003, Undyed diesel fuel taxed at $. My free taxes 244 was used to produce the diesel-water fuel emulsion, and The diesel-water fuel emulsion was used or sold for use in the blender's trade or business. My free taxes Kerosene for Use in Aviation Ultimate purchasers. My free taxes   Ultimate purchasers of kerosene used in certain aviation uses may make a claim if the rate of tax on their use is less than the rate of tax that was charged on the kerosene. My free taxes   The ultimate purchaser of the kerosene used in commercial aviation (other than foreign trade) and noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia) is eligible to make a claim if the ultimate purchaser certifies that the right to make the claim has not been waived. My free taxes Generally, the ultimate purchaser is the aircraft operator. My free taxes   The following are the nontaxable uses of kerosene used in noncommercial aviation for which a credit or refund may be allowable to the ultimate purchaser. My free taxes On a farm for farming purposes. My free taxes Certain helicopter and fixed-wing aircraft uses. My free taxes Exclusive use by a qualified blood collector organization. My free taxes Exclusive use by a nonprofit educational organization. My free taxes In an aircraft owned by an aircraft museum. My free taxes In military aircraft. My free taxes Kerosene for use partly in commercial aviation and partly in nonexempt, noncommercial aviation. My free taxes   If the fuel is used partly for use in commercial aviation and partly for use in nonexempt, noncommercial aviation, the operator may identify, either at the time of purchase or after the kerosene has been used, the amount that will be (or has been) used in commercial aviation. My free taxes At the same time, the operator would either make the claim or waive the right to make the claim for credit or refund of the kerosene for use in commercial and nonexempt, noncommercial aviation. My free taxes   If the operator does not identify the amount of kerosene that will be (or has been) used in commercial aviation, the operator may provide a certificate to the ultimate vendor similar to Model Certificate Q in the Appendix. My free taxes For kerosene purchased with the certificate, used in commercial aviation, and taxed at $. My free taxes 244 per gallon, use of the certificate will be treated as a waiver of the right to claim a credit or refund for the $. My free taxes 025 per gallon part of the tax. My free taxes The ultimate vendor may make this claim. My free taxes The operator may make a claim for the $. My free taxes 175 tax per gallon of the kerosene, but cannot waive the right to make the claim for the $. My free taxes 175 tax per gallon. My free taxes Sales by Registered Ultimate Vendors Kerosene for use in commercial aviation or noncommercial aviation. My free taxes   The registered ultimate vendor of kerosene for use in commercial aviation (other than foreign trade) or noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia) may make this claim if the ultimate purchaser waives its right to the credit or payment by providing the registered ultimate vendor with a waiver. My free taxes A sample waiver is included as Model Waiver L in the Appendix. My free taxes The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. My free taxes   Noncommercial aviation means any use of an aircraft not described as commercial aviation. My free taxes For the definition of commercial aviation, see Commercial aviation on page 11. My free taxes Kerosene for use in nonexempt, noncommercial aviation. My free taxes   Only the registered ultimate vendor may claim a credit or payment for sales of kerosene for use in nonexempt, noncommercial aviation. My free taxes The ultimate vendor must be registered by the IRS (activity letter UA) and have the required certificate from the ultimate purchaser. My free taxes A sample certificate is included as Model Certificate Q in the Appendix. My free taxes The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. My free taxes Kerosene for use in aviation by a state or local government. My free taxes   Only the registered ultimate vendor may claim a credit or payment for sales of kerosene for use in aviation to a state or local government for its exclusive use (including essential government use by an Indian tribal government). My free taxes The kerosene for use in aviation must be purchased by the state without the use of a credit card in order for the ultimate vendor to make the claim. My free taxes The ultimate vendor must be registered by the IRS (activity letter UV) and have the required certificate from the ultimate purchaser. My free taxes A sample certificate is included as Model Certificate P in the Appendix. My free taxes The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. My free taxes Credit card purchases. My free taxes   If taxed kerosene for use in aviation is purchased with a credit card issued to a state, the person who extended credit to the state (the credit card issuer) is treated as the person that paid the tax and makes the claim if the credit card issuer: Is registered by the IRS, Has established that the amount of tax has not been collected from the person who purchased the kerosene, or has obtained written consent from the ultimate purchaser to the allowance of the credit or refund, and Has repaid or agreed to repay the amount of the tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to the allowance of the credit or refund, or has made arrangements that provide the ultimate vendor with reimbursement of the tax. My free taxes   If the requirements above are not met by the credit card issuer, the credit card issuer must collect the tax from the ultimate purchaser and only the ultimate purchaser may make the claim. My free taxes Other Fuels (Including Alternative Fuels) Credit or refund for nontaxable use of taxed Other Fuels may be allowable to an ultimate purchaser. My free taxes While tax is generally imposed on delivery, Other Fuels are taxed prior to delivery in the case of certain bulk sales described in chapter 1. My free taxes The following are the nontaxable uses of Other Fuels for which a credit or refund may be allowable to the ultimate purchaser. My free taxes On a farm for farming purposes. My free taxes Off-highway business use. My free taxes In a boat engaged in commercial fishing. My free taxes In certain intercity and local buses. My free taxes In a school bus. My free taxes In a qualified local bus. My free taxes Exclusive use by a qualified blood collector organization. My free taxes Exclusive use by a nonprofit educational organization. My free taxes Exclusive use by a state, political subdivision of a state, or the District of Columbia. My free taxes In an aircraft or vehicle owned by an aircraft museum. My free taxes Use in any boat operated by the United States for its exclusive use or any vessel of war of any foreign nation. My free taxes See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit, later. My free taxes Refunds of Second Tax The tax on dyed diesel fuel for inland waterways fuel use applies at the rate listed on Form 720. My free taxes This is in addition to all other taxes imposed on the sale or use of the fuel. My free taxes The section 4081(e) refund (discussed below) cannot be claimed. My free taxes If the tax is paid and reported to the government on more than one taxable event for a taxable fuel under section 4081, the person paying the “second tax” may claim a refund (without interest) of that tax if certain conditions and reporting requirements are met. My free taxes No credit against any tax is allowed for this tax. My free taxes For information about taxable events, see the discussions under Gasoline, Diesel Fuel and Kerosene and Kerosene for Use in Aviation in chapter 1. My free taxes Conditions to allowance of refund. My free taxes   A claim for refund of the tax is allowed only if all the following conditions are met. My free taxes A tax on the fuel was paid to the government and not credited or refunded (the “first tax”). My free taxes After the first tax was imposed, another tax was imposed on the same fuel and was paid to the government (the “second tax”). My free taxes The person that paid the second tax filed a timely claim for refund containing the information required (see Refund claim, later). My free taxes The person that paid the first tax has met the reporting requirements, discussed next. My free taxes Reporting requirements. My free taxes   Generally, the person that paid the first tax must file a “First Taxpayer's Report” with its Form 720 for the quarter to which the report relates. My free taxes A model first taxpayer's report is shown in the Appendix as Model Certificate B. My free taxes The report must contain all information needed to complete the model. My free taxes   By the due date for filing the Form 720, you must also send a separate copy of the report to the following address. My free taxes Department of the Treasury Internal Revenue Service  Cincinnati, OH 45999-0555 Write “EXCISE – FIRST TAXPAYER'S REPORT” across the top of that copy. My free taxes Optional reporting. My free taxes   A first taxpayer's report is not required for the tax imposed on: Removal at a terminal rack, Nonbulk entries into the United States, and Removals or sales by blenders. My free taxes However, if the person liable for the tax expects that another tax will be imposed on that fuel, that person should (but is not required to) file a first taxpayer's report. My free taxes Providing information. My free taxes   The first taxpayer must give a copy of the report to the buyer of the fuel within the bulk transfer/terminal system or to the owner of the fuel immediately before the first tax was imposed, if the first taxpayer is not the owner at that time. My free taxes If an optional report is filed, a copy should (but is not required to) be given to the buyer or owner. My free taxes   A person that receives a copy of the first taxpayer's report and later sells the fuel within the bulk transfer/terminal system must give the copy and a “Statement of Subsequent Seller” to the buyer. My free taxes If the later sale is outside the bulk transfer/terminal system and that person expects that another tax will be imposed, that person should (but is not required to) give the copy and the statement to the buyer. My free taxes A model statement of subsequent seller is shown in the Appendix as Model Certificate A. My free taxes The statement must contain all information necessary to complete the model. My free taxes   If the first taxpayer's report relates to fuel sold to more than one buyer, copies of that report must be made when the fuel is divided. My free taxes Each buyer must be given a copy of the report. My free taxes Refund claim. My free taxes   You must have filed Form 720 and paid the second tax before you file for a refund of that tax. My free taxes You must make your claim for refund on Form 8849. My free taxes Complete Schedule 5 (Form 8849) and attach it to your Form 8849. My free taxes Do not include this claim with a claim under another tax provision. My free taxes You must not have included the second tax in the price of the fuel and must not have collected it from the purchaser. My free taxes You must submit the following information with your claim. My free taxes A copy of the first taxpayer's report (discussed earlier). My free taxes A copy of the statement of subsequent seller if the fuel was bought from someone other than the first taxpayer. My free taxes Definitions of Nontaxable Uses This section provides definitions of the terms used in Table 2-1 for nontaxable uses. My free taxes If applicable, the type of use number from Table 2-1 is indicated in each heading. My free taxes Type of use table. My free taxes   The first column of the table is the number you enter on Form 4136, Form 8849, or Schedule C (Form 720) for that type of use. My free taxes For type of use 2, the mobile machinery parenthetical applies only to Form 8849 and Form 720. My free taxes Table 2-1. My free taxes Type of Use Table No. My free taxes Type of Use 1 On a farm for farming purposes 2 Off-highway business use (for business use other than in a highway vehicle registered or required to be registered for highway use) (other than use in mobile machinery) 3 Export 4 In a boat engaged in commercial fishing 5 In certain intercity and local buses 6 In a qualified local bus 7 In a bus transporting students and employees of schools (school buses) 8 For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway business use) 9 In foreign trade 10 Certain helicopter and fixed-wing aircraft uses 11 Exclusive use by a qualified blood collector organization 12 In a highway vehicle owned by the United States that is not used on a highway 13 Exclusive use by a nonprofit educational organization 14 Exclusive use by a state, political subdivision of a state, or the District of Columbia 15 In an aircraft or vehicle owned by an aircraft museum 16 In military aircraft On a farm for farming purposes (No. My free taxes 1). My free taxes   On a farm for farming purposes means fuel used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes. My free taxes Farm. My free taxes   A farm includes livestock, dairy, fish, poultry, fruit, fur-bearing animals, and truck farms; orchards; plantations; ranches; nurseries; ranges; and feed yards for fattening cattle. My free taxes It also includes structures such as greenhouses used primarily for the raising of agricultural or horticultural commodities. My free taxes A fish farm is an area where fish are grown or raised — not merely caught or harvested. My free taxes Farming purposes. My free taxes   As an owner, tenant, or operator, you use fuel on a farm for farming purposes if you use it in any of the following ways. My free taxes To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. My free taxes To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. My free taxes To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. My free taxes To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. My free taxes For this use to qualify, you must have produced more than half the commodity so treated during the tax year. My free taxes Commodity means a single raw product. My free taxes For example, apples and peaches are two separate commodities. My free taxes To plant, cultivate, care for, or cut trees or to prepare (other than sawing logs into lumber, chipping, or other milling) trees for market, but only if the planting, etc. My free taxes , is incidental to your farming operations. My free taxes Your tree operations will be incidental only if they are minor in nature when compared to the total farming operations. My free taxes   If any other person, such as a neighbor or custom operator, performs a service for you on your farm for any of the purposes listed in (1) or (2), you are considered to be the ultimate purchaser that used the fuel on a farm for farming purposes. My free taxes However, see Custom application of fertilizer and pesticide, next. My free taxes   If doubt exists whether the owner, the tenant, or the operator of the farm bought the fuel, determine who bore the cost of the fuel. My free taxes For example, if the owner of a farm and the tenant equally share the cost of gasoline that is used on a farm for farming purposes, each can claim a credit for the tax on one-half the fuel used. My free taxes Custom application of fertilizer and pesticide. My free taxes   Fuel used on a farm for farming purposes includes fuel used in the application of fertilizer, pesticides, or other substances, including aerial applications. My free taxes Generally, the applicator is treated as having used the fuel on a farm for farming purposes. My free taxes For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. My free taxes For kerosene used in aviation, the ultimate purchaser may make the claim or waive their right to make the claim to the registered ultimate vendor. My free taxes Fuel used between airfield and farm. My free taxes   Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as a farming purpose. My free taxes Fuel not used for farming. My free taxes   Fuel is not used on a farm for farming purposes if it is used in any of the following ways. My free taxes Off the farm, such as on the highway or in noncommercial aviation, other than fuel used between the airfield and farm described above, even if the fuel is used in transporting livestock, feed, crops, or equipment. My free taxes For personal use, such as mowing the lawn. My free taxes In processing, packaging, freezing, or canning operations. My free taxes In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. My free taxes Off-highway business use (No. My free taxes 2). My free taxes   Off-highway business use means fuel used in a trade or business or in an income-producing activity other than as a fuel in a highway vehicle registered or required to be registered for use on public highways. My free taxes The terms “highway vehicle,” “public highway,” and “registered” are defined below. My free taxes Do not consider any use in a boat as an off-highway business use. My free taxes   Off-highway business use includes fuels used in any of the following ways. My free taxes In stationary machines such as generators, compressors, power saws, and similar equipment. My free taxes For cleaning purposes. My free taxes In forklift trucks, bulldozers, and earthmovers. My free taxes   Generally, this use does not include nonbusiness use of fuel, such as use by minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. My free taxes Example. My free taxes Caroline owns a landscaping business. My free taxes She uses power lawn mowers and chain saws in her business. My free taxes The gasoline used in the power lawn mowers and chain saws qualifies as fuel used in an off-highway business use. My free taxes The gasoline used in her personal lawn mower at home does not qualify. My free taxes Highway vehicle. My free taxes   A highway vehicle is any self-propelled vehicle designed to carry a load over public highways, whether or not it is also designed to perform other functions. My free taxes Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. My free taxes A vehicle is a highway vehicle even though the vehicle's design allows it to perform a highway transportation function for only one of the following. My free taxes A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). My free taxes A special kind of cargo, goods, supplies, or materials. My free taxes Some off-highway task unrelated to highway transportation, except as discussed next. My free taxes Vehicles not considered highway vehicles. My free taxes   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the credit or refund of fuel taxes. My free taxes Specially designed mobile machinery for nontransportation functions. My free taxes A self-propelled vehicle is not a highway vehicle if all the following apply. My free taxes The chassis has permanently mounted to it machinery or equipment used to perform certain operations (construction, manufacturing, drilling, mining, timbering, processing, farming, or similar operations) if the operation of the machinery or equipment is unrelated to transportation on or off the public highways. My free taxes The chassis has been specially designed to serve only as a mobile carriage and mount (and power source, if applicable) for the machinery or equipment, whether or not the machinery or equipment is in operation. My free taxes The chassis could not, because of its special design and without substantial structural modification, be used as part of a vehicle designed to carry any other load. My free taxes The vehicle must have traveled less than 7,500 miles on public highways during the taxable year. My free taxes Vehicles specially designed for off-highway transportation. My free taxes A vehicle is not treated as a highway vehicle if the vehicle is specially designed for the primary function of transporting a particular type of load other than over the public highway and because of this special design, the vehicle's capability to transport a load over a public highway is substantially limited or impaired. My free taxes To make this determination, you can take into account the vehicle's size, whether the vehicle is subject to licensing, safety, or other requirements, and whether the vehicle can transport a load at a sustained speed of at least 25 miles per hour. My free taxes It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. My free taxes Nontransportation trailers and semitrailers. My free taxes A trailer or semi-trailer is not treated as a highway vehicle if it is specially designed to function only as an enclosed stationary shelter for carrying on a nontransportation function at an off-highway site. My free taxes For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. My free taxes Public highway. My free taxes   A public highway includes any road in the United States that is not a private roadway. My free taxes This includes federal, state, county, and city roads and streets. My free taxes Registered. My free taxes   A vehicle is considered registered when it is registered or required to be registered for highway use under the law of any state, the District of Columbia, or any foreign country in which it is operated or situated. My free taxes Any highway vehicle operated under a dealer's tag, license, or permit is considered registered. My free taxes A highway vehicle is not considered registered solely because a special permit allows the vehicle to be operated at particular times and under specified conditions. My free taxes Dual use of propulsion motor. My free taxes   Off-highway business use does not include any fuel used in the propulsion motor of a registered highway vehicle even though that motor also operates special equipment by means of a power take-off or power transfer. My free taxes It does not matter if the special equipment is mounted on the vehicle. My free taxes Example. My free taxes The motor of a registered concrete-mixer truck operates both the engine and the mixing unit by means of a power take-off. My free taxes The fuel used in the motor to run the mixer is not off-highway business use. My free taxes Use in separate motor. My free taxes   Off-highway business use includes fuel used in a separate motor to operate special equipment, such as a refrigeration unit, pump, generator, or mixing unit. My free taxes If you draw fuel from the same tank that supplies fuel to the propulsion motor, you must figure the quantity used in the separate motor operating the special equipment. My free taxes You may make a reasonable estimate based on your operating experience and supported by your records. My free taxes   You can use devices that measure the miles the vehicle has traveled (such as hubometers) to figure the gallons of fuel used to propel the vehicle. My free taxes Add to this amount the fuel consumed while idling or warming up the motor before propelling the vehicle. My free taxes The difference between your total fuel used and the fuel used to propel the vehicle is the fuel used in the separate motor. My free taxes Example. My free taxes Hazel owns a refrigerated truck. My free taxes It has a separate motor for the refrigeration unit. My free taxes The same tank supplies both motors. My free taxes Using the truck's hubometer, Hazel figures that 90% of the fuel was used to propel the truck. My free taxes Therefore, 10% of the fuel is used in an off-highway business use. My free taxes Fuel lost or destroyed. My free taxes   You cannot treat fuel lost or destroyed through spillage, fire, or other casualty as fuel used in an off-highway business use. My free taxes Export (No. My free taxes 3). My free taxes   Export means fuel transported from the United States with the intention that the fuel remain in a foreign country or possession of the United States. My free taxes Fuel is not exported if it is in the fuel supply tank of a vehicle or aircraft. My free taxes In a boat engaged in commercial fishing (No. My free taxes 4). My free taxes   In a boat engaged in commercial fishing means fuel used in taking, catching, processing, or transporting fish, shellfish, or other aquatic life for commercial purposes, such as selling or processing the catch, on a specific trip basis. My free taxes They include boats used in both fresh and salt water fishing. My free taxes They do not include boats used for both sport fishing and commercial fishing on the same trip. My free taxes In certain intercity and local buses (No. My free taxes 5). My free taxes   In certain intercity and local buses means fuel used in a bus engaged in furnishing (for compensation) passenger land transportation available to the general public. My free taxes The bus must be engaged in one of the following activities. My free taxes Scheduled transportation along regular routes. My free taxes Nonscheduled operations if the seating capacity of the bus is at least 20 adults, not including the driver. My free taxes Vans and similar vehicles used for van-pooling or taxi service do not qualify. My free taxes Available to the general public. My free taxes   This means you offer service to more than a limited number of persons or organizations. My free taxes If a bus operator normally provides charter operations through travel agencies but has buses available for chartering by the general public, this service is available to the general public. My free taxes A bus does not qualify when its operator uses it to provide exclusive services to only one person, group, or organization. My free taxes Also, intercity bus transportation does not include transporting students and employees of schools or intercity transportation in a qualified local bus. My free taxes In a qualified local bus (No. My free taxes 6). My free taxes   In a qualified local bus means fuel used in a bus meeting all the following requirements. My free taxes It is engaged in furnishing (for compensation) intracity passenger land transportation available to the general public. My free taxes It operates along scheduled, regular routes. My free taxes It has a seating capacity of at least 20 adults (excluding the driver). My free taxes It is under contract with (or is receiving more than a nominal subsidy from) any state or local government to furnish the transportation. My free taxes Intracity passenger land transportation. My free taxes   This is the land transportation of passengers between points located within the same metropolitan area. My free taxes It includes transportation along routes that cross state, city, or county boundaries if the routes remain within the metropolitan area. My free taxes Under contract. My free taxes   A bus is under contract with a state or local government only if the contract imposes a bona fide obligation on the bus operator to furnish the transportation. My free taxes More than a nominal subsidy. My free taxes   A subsidy is more than nominal if it is reasonably expected to exceed an amount equal to 3 cents multiplied by the number of gallons of fuel used in buses on subsidized routes. My free taxes A company that operates its buses along subsidized and unsubsidized intracity routes may consider its buses qualified local buses only when the buses are used on the subsidized intracity routes. My free taxes In a school bus (No. My free taxes 7). My free taxes   In a school bus means fuel used in a bus engaged in the transportation of students or employees of schools. My free taxes A school is an educational organization with a regular faculty and curriculum and a regularly enrolled body of students who attend the place where the educational activities occur. My free taxes For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. My free taxes 8). My free taxes   Diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel in the propulsion engine of a diesel-powered highway vehicle or diesel-powered train (not including off-highway business use) means undyed diesel fuel and undyed kerosene used: For home heating, lighting, and cooking; In boats; In stationary machines, such as generators and compressors; For cleaning purposes; or In minibikes and snowmobiles. My free taxes In foreign trade (No. My free taxes 9). My free taxes   In foreign trade means fuel used in civil aircraft employed in foreign trade or trade between the United States and any of its possessions. My free taxes The term trade includes the transportation of persons or property for hire and the making of the necessary preparations for such transportation. My free taxes In the case of aircraft registered in a foreign country, the country must allow reciprocal benefits for aircraft registered in the United States. My free taxes Certain helicopter and fixed-wing aircraft uses (No. My free taxes 10). My free taxes   Includes: Certain helicopter uses. My free taxes   Certain helicopter uses means fuel used by a helicopter for any of the following purposes. My free taxes Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. My free taxes Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). My free taxes Providing emergency medical transportation. My free taxes   During a use described in items (1) and (2), the helicopter must not take off from, or land at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise use services provided pursuant to section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code. My free taxes For item (1), treat each flight segment as a separate flight. My free taxes Fixed-wing aircraft uses. My free taxes   Fixed-wing aircraft uses means fuel used by a fixed-wing aircraft for any of the following purposes. My free taxes Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). My free taxes Providing emergency medical transportation. My free taxes The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. My free taxes During a use described in item (1), the aircraft must not take off from, or land at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise use services provided pursuant to section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code. My free taxes Exclusive use by a qualified blood collector organization (No. My free taxes 11). My free taxes   Exclusive use by a qualified blood collector organization means fuel used by the qualified blood collector organization for its exclusive use in the collection, storage, or transportation of blood. My free taxes Qualified blood collector organization. My free taxes   A qualified blood collector organization is one that is: Described in section 501(c)(3) and exempt from tax under section 501(a), Primarily engaged in the activity of collecting human blood, Registered by the IRS, and Registered by the Food and Drug Administration to collect blood. My free taxes In a highway vehicle owned by the United States that is not used on a highway (No. My free taxes 12). My free taxes   In a highway vehicle owned by the United States that is not used on a highway means fuel used in a vehicle that was not used on public highways during the period covered by the claim. My free taxes This use applies whether or not the vehicle is registered or required to be registered for highway use. My free taxes Exclusive use by a nonprofit educational organization (No. My free taxes 13). My free taxes   Exclusive use by a nonprofit educational organization means fuel used by an organization exempt from income tax under section 501(a) that meets both of the following requirements. My free taxes It has a regular faculty and curriculum. My free taxes It has a regularly enrolled body of students who attend the place where the instruction normally occurs. My free taxes   A nonprofit educational organization also includes a school operated by a church or other organization described in section 501(c)(3) if the school meets the above requirements. My free taxes Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. My free taxes 14). My free taxes   Exclusive use by a state, political subdivision of a state, or the District of Columbia means fuel purchased by the state or local government for its exclusive use. My free taxes A state or local government is any state, any political subdivision thereof, or the District of Columbia. My free taxes An Indian tribal government is treated as a state only if the fuel is used in an activity that involves the exercise of an essential tribal government function. My free taxes Gasoline, diesel fuel, and kerosene used by the American Red Cross is considered to be the use of these fuels by a state. My free taxes In an aircraft or vehicle owned by an aircraft museum (No. My free taxes 15). My free taxes   In an aircraft or vehicle owned by an aircraft museum means fuel used in an aircraft or vehicle that is owned by an organization that meets all the following requirements. My free taxes It is exempt from income tax as an organization described in section 501(c)(3). My free taxes It is operated as a museum under a state (or District of Columbia) charter. My free taxes It is operated exclusively for acquiring, exhibiting, and caring for aircraft of the type used for combat or transport in  World War II. My free taxes   The aircraft or vehicle (such as a ground servicing vehicle for aircraft) must be used exclusively for the purposes described in item (3). My free taxes In military aircraft (No. My free taxes 16). My free taxes   In a military aircraft means fuel used in an aircraft owned by the United States or any foreign nation and constituting a part of its armed forces. My free taxes In commercial aviation (other than foreign trade). My free taxes   See Commercial aviation, earlier, for the definition. My free taxes Use in a train. My free taxes   Use in a train means fuel used in the propulsion engine of equipment or machinery that rides on rails. My free taxes This includes use in a locomotive, work train, switching engine, and track maintenance machine. My free taxes Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit For alternative fuel mixtures produced after December 31, 2011, see How to Claim the Credit below. My free taxes The section 6426 credit for biodiesel and alternative fuel consists of the biodiesel or renewable diesel mixture credit, alternative fuel credit, and alternative fuel mixture credit. My free taxes Biodiesel or renewable diesel mixture credit claimant. My free taxes   Claimant produced a biodiesel mixture by mixing biodiesel with diesel fuel. My free taxes Claimant produced a renewable diesel mixture by mixing renewable diesel with liquid fuel (other than renewable diesel). My free taxes   The person that produced and sold or used the mixture in their trade or business is the only person eligible to make this claim. My free taxes The credit is based on the gallons of biodiesel or renewable diesel in the mixture. My free taxes Renewable diesel does not include any fuel derived from coprocessing biomass (as defined in section 45K(c)(3)) with a feedstock that is not biomass. My free taxes Claim requirements. My free taxes   See the Instructions for Form 720 for the biodiesel or renewable diesel mixture claim requirements. My free taxes Alternative fuel credit claimant. My free taxes   For the alternative fuel credit, the registered alternative fueler who (1) sold an alternative fuel at retail delivered it into the fuel supply tank of a motor vehicle or motorboat, (2) sold an alternative fuel, delivered it in bulk taxable use in a motor vehicle or motorboat, and received required statement from the buyer, (3) used an alternative fuel (not sold at retail or in bulk as previously described) motor vehicle or motorboat, or (4) sold an alternative fuel used as a fuel in aviation is the only person eligible to make this claim. My free taxes Carbon capture requirement. My free taxes   A credit for Fischer-Tropsch process liquid fuel derived from coal (including peat) can be claimed only if the fuel is derived from coal produced at a gasification facility that separates and sequesters at least 75% of the facility's total carbon dioxide emissions. My free taxes Alternative fuel credit. My free taxes   The registered alternative fueler is the person eligible to make the claim. My free taxes An alternative fueler is the person liable for tax on alternative fuel under the rules for taxable events for Other Fuels (discussed in chapter 1) or would be liable but for an exemption for nontaxable uses. My free taxes An alternative fueler includes a person who sells for use or uses an alternative fuel in aviation. My free taxes Alternative fuel mixture credit claimant. My free taxes   For the alternative fuel mixture credit, the registered alternative fueler that produced and sold or used the mixture as a fuel in their trade or business is the only person eligible to make this claim. My free taxes The credit is based on the gallons of alternative fuel in the mixture. My free taxes An alternative fuel mixture is a mixture of alternative fuel and section 4081 taxable fuel (gasoline, diesel fuel, or kerosene). My free taxes Registration. My free taxes   You must be registered by the IRS to be eligible to claim the section 6426 fuel credit. My free taxes See Registration Requirements in chapter 1. My free taxes Credits for fuel provide incentive for United States production. My free taxes   The section 6426 fuel credit may not be claimed for alternative fuel that is produced outside the United States for use as a fuel outside the United States. My free taxes The United States includes any possession of the United States. My free taxes Credit for fuels derived from paper or pulp production. My free taxes   Credit for alternative fuels and alternative fuel mixtures for any fuel derived from the production of paper or pulp are not available for fuel sold or used on or after December 31, 2009. My free taxes How to Claim the Credit Any biodiesel or renewable diesel mixture credit must first be claimed on Schedule C to reduce your taxable fuel liability reported on Form 720. My free taxes Any excess credit may be claimed on Schedule C (Form 720), Schedule 3 (Form 8849), Form 4136, or Form 8864, Biodiesel and Renewable Diesel Fuels Credit. My free taxes See Notice 2005-4 and the Instructions for Form 720 for more information. My free taxes Also see Notice 2013-26 on page 984 of I. My free taxes R. My free taxes B. My free taxes 2013-18 at www. My free taxes irs. My free taxes gov/pub/irs-irbs/irb13-18. My free taxes pdf; and see chapter 2, later. My free taxes Coordination with income tax credit. My free taxes   Only one credit may be taken for any amount of biodiesel or renewable diesel. My free taxes If any amount is claimed (or will be claimed) for any amount of biodiesel or renewable diesel on Form 720, Form 8849, or Form 4136, then a claim cannot be made on Form 8864 for that amount of biodiesel or renewable diesel. My free taxes   Any alternative fuel credit must first be claimed on Schedule C (Form 720) to reduce your section 4041 taxable fuel liability for alternative fuel and CNG reported on Form 720. My free taxes Any excess credit may claimed on Schedule C (Form 720), Schedule 3 (Form 8849), or Form 4136. My free taxes   For alternative fuel mixtures produced after December 31, 2011, the alternative fuel mixture credit can be claimed on Schedule C (Form 720), not on Form 4136 or Schedule 3 (Form 8849), and only to the extent of your section 4081 taxable fuel liability for gasoline, diesel fuel and kerosene reported on Form 720. My free taxes   Calculate the limitation for alternative fuel mixtures separately and enter on Schedule C (Form 720), line 14, only the gallons of mixtures that do not exceed your section 4081 taxable fuel liability. My free taxes Filing Claims This section tells you how to make a claim for a credit or refund of excise taxes on fuels. My free taxes This section also covers recordkeeping requirements and when to include the credit or refund in your income. My free taxes Generally, you will provide all the information needed to claim a credit or refund when you properly complete Form 8849, Form 4136, Schedule C (Form 720), Form 6478, or Form 8864. My free taxes In some cases, you will have to attach additional information. My free taxes You need to keep records that support your claim for a credit or refund. My free taxes Keep at your principal place of business all records needed to enable the IRS to verify that you are the person entitled to claim a credit or refund and the amount you claimed. My free taxes Ultimate purchaser. My free taxes   Ultimate purchasers may make claims for the nontaxable use of fuels on Form 4136, Schedule 1 (Form 8849), and Schedule C (Form 720) if reporting excise tax liability on that return. My free taxes If you are an ultimate purchaser, you must keep the following records. My free taxes The number of gallons purchased and used during the period covered by your claim. My free taxes The dates of the purchases. My free taxes The names and addresses of suppliers and amounts purchased from each in the period covered by your claim. My free taxes The nontaxable use for which you used the fuel. My free taxes The number of gallons used for each nontaxable use. My free taxes It is important that your records show separately the number of gallons used for each nontaxable use that qualifies as a claim. My free taxes If the fuel is exported, you must have proof of exportation. My free taxes   For more information about keeping records, see Publication 583, Starting a Business and Keeping Records, or chapter 1 of Publication 17, Your Federal Income Tax for Individuals. My free taxes Exceptions. My free taxes    Generally, the ultimate purchaser may not claim a credit or refund for undyed diesel fuel, undyed kerosene, or kerosene for use in aviation sold for the exclusive use of a state or local government. My free taxes However, see Claims by credit card issuers, later, for an exception. My free taxes The ultimate purchaser may not claim a credit or refund as follows. My free taxes The ultimate purchaser of gasoline or aviation gasoline used by a state or local government for its exclusive use or by a nonprofit educational organization for its exclusive use may waive its right to make a claim by providing a certificate that is signed under penalties of perjury by a person authorized to bind the ultimate purchaser and is in the same format as the Model Certificate M. My free taxes A new certificate is required each year or when any information in the current certificate expires. My free taxes The ultimate purchaser of kerosene for use in commercial aviation or noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia) may waive its right to make a claim by providing a waiver that is signed under penalties of perjury by a person authorized to bind the ultimate purchaser and is in the same format as the Model Waiver L. My free taxes A new waiver is required each year or when any information in the current waiver expires. My free taxes The ultimate purchaser of undyed diesel fuel or undyed kerosene used in certain intercity and local buses may waive its right to make a claim by providing a waiver that is signed under penalties of perjury by a person authorized to bind the ultimate purchaser and is in the same format as the Model Waiver N. My free taxes A new waiver is required each year or when any information in the current waiver expires. My free taxes The ultimate purchaser of kerosene for use in nonexempt, noncommercial aviation must provide a certificate that is signed under penalties of perjury by a person authorized to bind the ultimate purchaser and is in the same format as the Model Certificate Q. My free taxes A new certificate is required each year or when any information in the current certificate expires. My free taxes Registered ultimate vendor. My free taxes   Registered ultimate vendors may make claims for certain sales of fuels on Form 4136, Schedule 2 (Form 8849), and Schedule C (Form 720) if reporting excise tax liability on that return. My free taxes If you are a registered ultimate vendor, you must keep certain information pertaining to the sale of the fuel. My free taxes   To make a claim, you must have sold the fuel at a tax-excluded price, repaid the tax to the buyer, or obtained the buyer's written consent to the allowance of the claim. My free taxes You are required to have a valid certificate or waiver in your possession in order to make the claim. My free taxes   In addition, you must have a registration number that has not been revoked or suspended. My free taxes See Form 637. My free taxes State use. My free taxes   To make a claim as an ultimate vendor (state), you must have a UV registration number and the fuel cannot be purchased with a credit card as explained below. My free taxes If you sell undyed diesel fuel, undyed kerosene, or kerosene for use in aviation for use by a state or local government, you must keep the following information. My free taxes The name and taxpayer identification number of each person (government unit) that bought the fuel. My free taxes The number of gallons sold to each person. My free taxes An unexpired certificate from the buyer. My free taxes See Model Certificate P in the Appendix. My free taxes The certificate expires on the earlier of 1 year after the date of the certificate or the date a new certificate is given to the registered ultimate vendor. My free taxes Nonprofit educational organization and state use. My free taxes   To make a claim as an ultimate vendor (nonprofit educational organization or state), you must have a UV registration number and the fuel cannot be purchased with a credit card as explained later. My free taxes If you sell gasoline or aviation gasoline to a nonprofit educational organization for its exclusive use or to a state or local government for its exclusive use, you must keep the following information. My free taxes The name and taxpayer identification number of each person (nonprofit educational organization or government unit) that bought the fuel. My free taxes The number of gallons sold to each person. My free taxes An unexpired certificate from the buyer. My free taxes See Model Certificate M in the Appendix. My free taxes  The certificate expires on the earlier of 1 year after the date of the certificate or the date a new certificate is given to the registered ultimate vendor. My free taxes Blocked pump. My free taxes   To make a claim as an ultimate vendor (blocked pump), you must have a UP registration number. My free taxes If you sell undyed kerosene (other than kerosene for use in aviation) from a pump that qualifies as a blocked pump because it is locked by you after each sale and is unlocked by you at the request of the buyer, you must keep the following information for each sale of more than 5 gallons. My free taxes The date of each sale. My free taxes The name and address of the buyer. My free taxes The number of gallons sold to that buyer. My free taxes Certain intercity and local bus use. My free taxes   To make a claim as an ultimate vendor of undyed diesel fuel or undyed kerosene used in certain intercity and local buses, you must have a UB registration number. My free taxes You must keep the following information. My free taxes The date of each sale. My free taxes The name and address of the buyer. My free taxes The number of gallons sold to the buyer. My free taxes A copy of the waiver signed by the buyer at the time the credit or payment is claimed. My free taxes See Model Waiver N in the Appendix. My free taxes Kerosene for use in commercial aviation or noncommercial aviation. My free taxes   To make a claim as an ultimate vendor of kerosene for use in commercial aviation (other than foreign trade) or noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia), you must have a UA registration number. My free taxes See Kerosene for use in aviation, earlier, for a list of nontaxable uses. My free taxes You must keep the following information. My free taxes The date of each sale. My free taxes The name and address of the buyer. My free taxes The number of gallons sold to the buyer. My free taxes A copy of the waiver signed by the buyer at the time the credit or payment is claimed. My free taxes See Model Waiver L in the Appendix. My free taxes Kerosene for use in nonexempt, noncommercial aviation. My free taxes   To make a claim as an ultimate vendor of kerosene for use in nonexempt, noncommercial aviation, you must have a UA registration number. My free taxes You must keep the following information. My free taxes The date of each sale. My free taxes The name and address of the buyer. My free taxes The number of gallons sold to the buyer. My free taxes A copy of the certificate signed by the buyer at the time the credit or payment is claimed. My free taxes See Model Certificate Q in the Appendix. My free taxes Claims by credit card issuers. My free taxes   For sales of gasoline, aviation gasoline, diesel fuel, kerosene, or kerosene for use in aviation that are purchased by an exempt user with the use of a credit card, the registered credit card issuer is the only person who can make the claim. My free taxes An exempt user for this purpose is: For gasoline or aviation gasoline, a state or local government (including essential government use by an Indian tribal government) or a nonprofit educational organization; or For diesel fuel, kerosene, or kerosene for use in aviation, a state or local government (including essential government use by an Indian tribal government). My free taxes   If gasoline is purchased without the use of a credit card, then the registered ultimate vendor of the gasoline may make the claim for refund or credit. My free taxes However, if the gasoline is purchased with a credit card issued to a state, but the credit card issuer is not registered by the IRS or does not meet the conditions described, the credit card issuer must collect the tax and the state may make the claim. My free taxes   If diesel fuel, kerosene, or kerosene for use in aviation is purchased without the use of a credit card, the registered ultimate vendor may make the claim for refund or credit. My free taxes A state is not allowed to make a claim for these fuels. My free taxes However, if the diesel fuel or kerosene is purchased with a credit card issued to a state, but the credit card issuer is not registered by the IRS or does not meet the conditions described, the credit card issuer must collect the tax and the state may make the claim. My free taxes   The claim from the credit card issuer must contain the following information as it applies to the fuel covered in the claim. My free taxes The total number of gallons. My free taxes Its registration number. My free taxes A statement that it has not collected the amount of tax from the ultimate purchaser or has obtained the written consent of the ultimate purchaser to make the claim. My free taxes A statement that it has repaid or agreed to repay the amount of tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to make the claim, or has otherwise made arrangements which directly or indirectly provide the ultimate vendor with reimbursement of the tax. My free taxes Has in its possession an unexpired certificate similar to Model Certificate R in the Appendix and has no reason to believe any of the information in the certificate is false. My free taxes Taxpayer identification number. My free taxes   To file a claim, you must have a taxpayer identification number. My free taxes Your taxpayer identification number can be an: Employer identification number (EIN), Social security number (SSN), or Individual taxpayer identification number (ITIN), if you are an alien individual and do not have and are not eligible to get an SSN. My free taxes   If you normally file only a U. My free taxes S. My free taxes individual income tax return (such as Form 1040 or 1040NR), use your SSN or ITIN. My free taxes You get an SSN by filing Form SS-5, Application for a Social Security Card, with the Social Security Administration. My free taxes To get an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. My free taxes   If you operate a business, use your EIN. My free taxes If you do not have an EIN, you may apply for one online. My free taxes Go to the IRS website at irs. My free taxes gov/businesses/small and click on the “Employer ID Numbers (EINs)” link. My free taxes You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. My free taxes Claiming A Refund Generally, you may claim a refund of excise taxes on Form 8849. My free taxes Complete and attach to Form 8849 the appropriate Form 8849 schedules. My free taxes The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. My free taxes If you file Form 720, you can use the Schedule C (Form 720) for your refund claims for the quarter. My free taxes See the Instructions for Form 720. My free taxes Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Schedule C (Form 720) or Form 4136. My free taxes The alternative fuel mixture credit must be claimed on Schedule C (Form 720) against your section 4081 taxable fuel liability for gasoline, diesel, and kerosene and any excess is not allowed. My free taxes The alternative fuel credit must first be claimed on Schedule C (Form 720) against your section 4041 taxable fuel liability for alternative fuel and CNG. My free taxes To the extent the alternative fuel credit exceeds this taxable fuel liability, a payment is allowed and may be claimed as a credit on Schedule C (Form 720), or as an income tax credit on Forms 4136, 6478, or 8864, as applicable. My free taxes Only one claim may be made for any particular amount of alternative fuel. My free taxes Claiming a Credit on Form 4136 For alternative fuel mixtures produced after December 31, 2011, the alternative fuel mixture credit cannot be claimed on Form 4136. My free taxes See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2, earlier. My free taxes A credit may be claimed for certain uses and sales of fuels on Form 4136 when you file your income tax return at the end of the year. My free taxes If you meet certain requirements (discussed earlier), you may be able to make a claim during the year. My free taxes Credit only. My free taxes   You can claim the following taxes only as a credit on Form 4136. My free taxes Tax on fuels used for nontaxable uses if the total for your tax year is less than $750. My free taxes Tax on fuel you did not include in any claim for refund previously filed for any quarter of your tax year. My free taxes Tax on fuel you used in mobile machinery (off-highway business use) that traveled less than 7,500 miles on public highways. My free taxes Do not claim a credit for any amount for which you have filed a refund claim on Form 8849 or credit on Schedule C (Form 720). My free taxes When to file. My free taxes   You can claim a fuel tax credit on your income tax return for the year you used the fuel (or sold the fuel in the case of a registered ultimate vendor claim). My free taxes You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. My free taxes Generally, you must file an amended return by the later of 3 years from the date you filed your original return or within 2 years from the date you paid the income tax. My free taxes How to claim a credit. My free taxes   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, or farmers' cooperative association. My free taxes Individuals. My free taxes   You claim the credit on the “Credits from” line of Form 1040. My free taxes Also check box b on that line. My free taxes If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. My free taxes Partnerships. My free taxes   Partnerships (other than electing large partnerships) claim the credit by including a statement on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. My free taxes , showing each partner's share of the number of gallons of each fuel sold or used for a non