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Past Tax Returns

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Past Tax Returns

Past tax returns 27. Past tax returns   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. Past tax returns 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. Past tax returns  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. Past tax returns Vea Gastos de Transporte bajo Qué Gastos se Pueden Deducir, para más información. Past tax returns Introduction Este capítulo explica los gastos de estudios relacionados con el trabajo que tal vez pueda deducir como gastos de negocios. Past tax returns 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 . Past tax returns 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. Past tax returns 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). Past tax returns Vea el capítulo 28. Past tax returns 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. Past tax returns 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). Past tax returns Es posible que tenga derecho a estos beneficios incluso si no cumple los requisitos indicados anteriormente. Past tax returns 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. Past tax returns Por lo general, puede reclamar cualquier cantidad de beneficios siempre que utilice diferentes gastos para calcular cada uno de ellos. Past tax returns 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. Past tax returns 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. Past tax returns 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. Past tax returns Los estudios requeridos tienen que servir para un propósito comercial legítimo (bona fide) de su empleador. Past tax returns Los estudios mantienen o mejoran las destrezas necesarias en su trabajo actual. Past tax returns 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. Past tax returns 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. Past tax returns Utilice la Figura 27-A, más adelante, para verificar rápidamente si sus estudios reúnen los requisitos. Past tax returns 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. Past tax returns 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. Past tax returns 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. Past tax returns Vea Estudios para Mantener o Mejorar Destrezas , más adelante. Past tax returns Ejemplo. Past tax returns Usted es un maestro que ha cumplido los requisitos mínimos para enseñar. Past tax returns Su empleador le exige que tome un curso universitario adicional cada año para poder seguir con su puesto actual de maestro. Past tax returns 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. Past tax returns 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. Past tax returns Éstos pueden incluir cursos de actualización, cursos sobre avances profesionales y cursos académicos o vocacionales. Past tax returns Ejemplo. Past tax returns Usted repara televisores, radios y sistemas estereofónicos para la tienda XYZ. Past tax returns Para mantenerse al corriente de los últimos avances en su profesión, toma cursos especiales de servicios de radio y sistemas estereofónicos. Past tax returns Estos cursos mantienen y mejoran las destrezas requeridas en su trabajo. Past tax returns Mantenimiento de destrezas versus capacitación para un empleo nuevo. Past tax returns   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. Past tax returns Estudios durante ausencia temporal. Past tax returns   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. Past tax returns 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. Past tax returns Ejemplo. Past tax returns Deja su trabajo de investigación en biología para convertirse en estudiante de posgrado de biología a tiempo completo durante un año. Past tax returns 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. Past tax returns Estudios durante ausencia indefinida. Past tax returns   Si deja de trabajar durante más de un año, su ausencia del trabajo se considera indefinida. Past tax returns 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. Past tax returns Por lo tanto, no son estudios relacionados con el trabajo que reúnan los requisitos de la deducción. Past tax returns 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. Past tax returns Los requisitos mínimos de educación se determinan a través de: Leyes y reglamentos; Normas de su profesión, oficio o negocio y Su empleador. Past tax returns Una vez que haya cumplido los requisitos mínimos de educación vigentes cuando se le contrató, no tiene que cumplir nuevos requisitos mínimos de educación. Past tax returns 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. Past tax returns No ha cumplido los requisitos mínimos de educación de su oficio o negocio sólo porque ya está realizando el trabajo. Past tax returns Ejemplo 1. Past tax returns Es estudiante de ingeniería a tiempo completo. Past tax returns 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. Past tax returns 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. Past tax returns Estos estudios no son estudios relacionados con el trabajo que reúnen los requisitos de la deducción. Past tax returns Ejemplo 2. Past tax returns Es contador y ha cumplido con los requisitos mínimos de educación de su empleador. Past tax returns Posteriormente, éste cambia los requisitos mínimos de educación y requiere que tome cursos universitarios para mantener su trabajo. Past tax returns 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. Past tax returns Requisitos para los Docentes Por lo general, los estados o distritos escolares establecen los requisitos mínimos de educación para los docentes. Past tax returns 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. Past tax returns Si no existen requisitos, habrá cumplido los requisitos mínimos de educación cuando pase a ser miembro del cuerpo docente. Past tax returns 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. Past tax returns 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. Past tax returns Sus años de servicio se acreditan para obtener el cargo académico o cátedra. Past tax returns Tiene un voto en las decisiones del cuerpo docente. Past tax returns Su institución académica hace aportaciones en nombre suyo a un plan de jubilación que no sea el Seguro Social o un programa similar. Past tax returns Ejemplo 1. Past tax returns 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. Past tax returns 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. Past tax returns 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. Past tax returns 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. Past tax returns 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. Past tax returns Si posee toda la educación requerida, a excepción del quinto año, ha cumplido los requisitos mínimos de educación. Past tax returns 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. Past tax returns Figura 27–A. Past tax returns ¿Reúnen los Requisitos sus Estudios Relacionados con el Trabajo? Please click here for the text description of the image. Past tax returns Figura 27−A. Past tax returns ¿Reúnen los requisitos sus estudios relacionados con el trabajo? Ejemplo 2. Past tax returns Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que tiene título universitario y sólo seis cursos de educación profesional. Past tax returns Los cuatro cursos adicionales pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción. Past tax returns Aunque no tiene todos los cursos requeridos, ya ha cumplido los requisitos mínimos de educación. Past tax returns Ejemplo 3. Past tax returns Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que lo han contratado con sólo 3 años de estudios universitarios. Past tax returns 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. Past tax returns Éstos se requieren para cumplir los requisitos mínimos de educación para trabajar como maestro. Past tax returns Ejemplo 4. Past tax returns Tiene un título universitario y trabaja como instructor temporal en una universidad. Past tax returns Al mismo tiempo, toma cursos de posgrado para obtener un título superior. Past tax returns Las reglas de la universidad estipulan que puede pasar a ser miembro del cuerpo docente sólo si obtiene un posgrado. Past tax returns Además, puede mantener su trabajo como instructor sólo si demuestra un avance satisfactorio para obtener este título. Past tax returns No ha cumplido los requisitos mínimos de educación para ser miembro del cuerpo docente. Past tax returns Los cursos de posgrado no son estudios relacionados con el trabajo que reúnen los requisitos de la deducción. Past tax returns Licencia en un nuevo estado. Past tax returns   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. Past tax returns Esto se aplica incluso si tiene que cursar estudios adicionales para recibir la licencia en otro estado. Past tax returns Los estudios adicionales que necesite son estudios relacionados con el trabajo que reúnen los requisitos para la deducción. Past tax returns Ya ha cumplido los requisitos mínimos de educación para enseñar. Past tax returns Enseñar en otro estado no constituye un nuevo oficio o negocio. Past tax returns Ejemplo. Past tax returns Posee una licencia permanente para enseñar en el Estado A y ha trabajado como maestro en ese estado durante varios años. Past tax returns Se muda al Estado B y lo contratan inmediatamente como maestro. Past tax returns Sin embargo, tiene que realizar ciertos cursos prescritos para obtener una licencia permanente para enseñar en el Estado B. Past tax returns 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. Past tax returns 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. Past tax returns Esto es aplicable incluso si no tiene intención de ingresar en ese oficio o negocio. Past tax returns Si es empleado, un cambio de deberes que implique el mismo tipo de trabajo general no es un nuevo oficio o negocio. Past tax returns Ejemplo 1. Past tax returns Es contador. Past tax returns Su empleador le exige que saque un título en derecho corriendo con sus propios gastos. Past tax returns Se inscribe en una escuela de derecho con la intención de cursar el plan de estudios típico para lograr un título en derecho. Past tax returns 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. Past tax returns Ejemplo 2. Past tax returns Es médico de medicina general. Past tax returns Toma un curso de dos semanas para revisar los avances en diversos campos especializados de la medicina. Past tax returns El curso no lo capacita para una nueva profesión. Past tax returns 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. Past tax returns Ejemplo 3. Past tax returns Durante su trabajo en la práctica privada de psiquiatría, ingresa a un programa para estudiar y capacitarse en un instituto de psicoanálisis acreditado. Past tax returns El programa lo capacitará para practicar el psicoanálisis. Past tax returns La formación en psicoanálisis no lo capacitará para una nueva profesión. Past tax returns Está relacionada con el trabajo y reúne los requisitos de la deducción porque mantiene o mejora las destrezas necesarias en su profesión actual. Past tax returns 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. Past tax returns Forman parte de un programa de estudios que puede capacitarlo para una nueva profesión. Past tax returns Deberes Magisteriales y Afines Todos los deberes magisteriales y deberes afines se consideran relativamente el mismo tipo de trabajo. Past tax returns 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. Past tax returns Maestro de una asignatura, como biología, a maestro de otra asignatura, como arte. Past tax returns Maestro a consejero académico. Past tax returns Maestro a administrador escolar. Past tax returns 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. Past tax returns Si no trabaja por cuenta propia, puede deducir gastos de negocios sólo si detalla sus deducciones. Past tax returns No puede deducir gastos relacionados con ingresos exentos ni excluidos de impuestos. Past tax returns Gastos deducibles. Past tax returns   Se pueden deducir los siguientes gastos de estudios: Matrícula, libros, útiles escolares, cuotas de laboratorio y artículos similares. Past tax returns Ciertos costos de transporte y viajes. Past tax returns 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. Past tax returns Gastos no deducibles. Past tax returns   No puede deducir sus gastos personales o de capital. Past tax returns 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. Past tax returns Esta cantidad es un gasto personal. Past tax returns Reembolso no reclamado. Past tax returns   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. Past tax returns Ejemplo. Past tax returns Su empleador acuerda pagar sus gastos de estudios si usted presenta un vale que muestre sus gastos. Past tax returns Usted no presenta un vale y no se los reembolsan. Past tax returns Como no presentó un vale, no puede deducir los gastos en su declaración de impuestos. Past tax returns 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. Past tax returns 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. Past tax returns Asistencia temporal. Past tax returns   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. Past tax returns 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. Past tax returns Su asistencia es temporal hasta la fecha en la que determine que durará más de 1 año. Past tax returns Nota: Si se encuentra en la situación (1) o (2), su asistencia no es temporal si los hechos y las circunstancias indican lo contrario. Past tax returns Asistencia no temporal. Past tax returns   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. Past tax returns No importa cuánto tiempo de hecho asista. Past tax returns 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. Past tax returns Su asistencia no es temporal después de la fecha en la que se determine que durará más de 1 año. Past tax returns 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. Past tax returns 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. Past tax returns Los gastos de transporte incluyen los costos reales de autobús, metro, taxi u otras tarifas, así como los costos del uso de su automóvil. Past tax returns Los gastos de transporte no incluyen cantidades gastadas por viaje, comidas o alojamiento cuando pasa la noche fuera de su casa. Past tax returns Ejemplo 1. Past tax returns Trabaja habitualmente en una ciudad cercana y viaja directamente del trabajo a su domicilio. Past tax returns Asimismo, asiste a la escuela cada noche entre semana durante 3 meses para tomar un curso que mejore sus destrezas laborales. Past tax returns 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. Past tax returns Esto es aplicable independientemente de la distancia recorrida. Past tax returns Ejemplo 2. Past tax returns 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. Past tax returns Puede deducir sus gastos de transporte desde su lugar de trabajo habitual a la escuela y luego al domicilio. Past tax returns Ejemplo 3. Past tax returns 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. Past tax returns 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. Past tax returns Ejemplo 4. Past tax returns 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. Past tax returns Dado que su asistencia a la escuela no se considera temporal, no puede deducir sus gastos de transporte entre su casa y la escuela. Past tax returns Si se dirige a la escuela directamente desde el trabajo, puede deducir los gastos de transporte de ida desde el trabajo a la escuela. Past tax returns 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. Past tax returns Uso de su automóvil. Past tax returns   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. Past tax returns 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. Past tax returns Independientemente de los métodos que escoja, también puede deducir cargos de estacionamiento y peajes. Past tax returns Vea el capítulo 26 para obtener información acerca de la deducción de sus gastos reales por el uso de un automóvil. Past tax returns 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. Past tax returns 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. Past tax returns Para más información, vea el capítulo 26. Past tax returns No puede deducir gastos de actividades personales, como turismo, visitas o entretenimiento. Past tax returns Viajes principalmente con fines personales. Past tax returns   Si su viaje fuera de casa es principalmente con fines personales, no puede deducir todos sus gastos de viaje, comidas o alojamiento. Past tax returns 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. Past tax returns   El determinar si el propósito del viaje es principalmente personal o para estudios depende de los hechos y las circunstancias. Past tax returns Un factor importante es la comparación del tiempo dedicado a actividades personales con el tiempo dedicado a actividades de educación. Past tax returns 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. Past tax returns Ejemplo 1. Past tax returns Juan trabaja en Newark, Nueva Jersey. Past tax returns Viajó a Chicago para tomar un curso de una semana, a solicitud de su empleador, que puede deducir de sus impuestos. Past tax returns Su razón principal para viajar a Chicago fue el curso. Past tax returns Durante su estadía, realizó un viaje de turismo, salió a divertirse con algunos amigos y realizó un viaje adicional por el día a Pleasantville. Past tax returns Dado que el viaje era principalmente de negocios, Juan puede deducir su boleto aéreo de ida y vuelta a Chicago. Past tax returns No puede deducir los gastos de transporte de su viaje a Pleasantville. Past tax returns Sólo puede deducir las comidas (conforme al límite del 50%) y alojamiento relacionados con sus actividades educativas. Past tax returns Ejemplo 2. Past tax returns Susana trabaja en Boston. Past tax returns Asistió a una universidad en Michigan a fin de tomar un curso para su trabajo. Past tax returns El curso está relacionado con el trabajo y reúne los requisitos de la deducción. Past tax returns Tomó un curso, que corresponde a un cuarto de la carga de estudios a tiempo completo. Past tax returns El resto del tiempo lo dedicó a actividades personales. Past tax returns Sus razones para tomar el curso en Michigan fueron personales. Past tax returns El viaje de Susana es principalmente personal, ya que tres cuartos de su tiempo se consideran tiempo personal. Past tax returns No puede deducir el costo de su boleto de tren de ida y regreso a Michigan. Past tax returns 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. Past tax returns Ejemplo 3. Past tax returns David trabaja en Nashville y recientemente viajó a California para asistir a un seminario de 2 semanas. Past tax returns El seminario está relacionado con el trabajo y reúne los requisitos de la deducción. Past tax returns Durante su estadía, dedicó 8 semanas adicionales a actividades personales. Past tax returns Los hechos, incluida la estadía adicional de 8 semanas, demuestran que su finalidad principal era tomarse unas vacaciones. Past tax returns David no puede deducir su boleto de avión de ida y vuelta ni sus comidas y alojamiento durante las 8 semanas. Past tax returns Sólo puede deducir sus gastos por comida (sujeto al límite del 50%) y alojamiento durante las 2 semanas que asistió al seminario. Past tax returns Cruceros y congresos. Past tax returns   Algunos cruceros y congresos ofrecen seminarios o cursos como parte de su itinerario. Past tax returns Aun si los seminarios o cursos están relacionados con el trabajo, su deducción por viaje puede verse limitada. Past tax returns Esto es aplicable a: Viajes en buque transatlántico, crucero u otra forma de transporte marítimo de lujo y Congresos fuera del área de Norteamérica. Past tax returns   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. Past tax returns Límite del 50% del costo de comidas. Past tax returns   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. Past tax returns No se le pueden haber reembolsado los gastos por las comidas. Past tax returns   Los empleados tienen que usar el Formulario 2106 o el Formulario 2106-EZ para aplicar el límite del 50%. Past tax returns 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. Past tax returns Ejemplo. Past tax returns Usted es maestro de francés. Past tax returns Durante una ausencia sabática otorgada para viajar, recorrió Francia para mejorar sus conocimientos del francés. Past tax returns Elige su itinerario y la mayoría de sus actividades con el fin de mejorar sus destrezas lingüísticas en francés. Past tax returns No puede deducir sus gastos de viaje como gastos de estudios. Past tax returns 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. Past tax returns 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). Past tax returns 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. Past tax returns Vea Ajustes a Gastos de Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción , a continuación. Past tax returns 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. Past tax returns 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. Past tax returns Para más información, vea el capítulo 12 de la Publicación 970, en inglés. Past tax returns 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. Past tax returns Cantidades que no reducen los gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción. Past tax returns   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. Past tax returns   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. Past tax returns Reembolsos El trato tributario que dé a los reembolsos depende del acuerdo que tenga con su empleador. Past tax returns Existen dos tipos básicos de acuerdos de reembolso: planes con rendición de cuentas y planes sin rendición de cuentas. Past tax returns 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. Past tax returns 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. Past tax returns Cómo Deducir Gastos de Negocios Las personas que trabajan por cuenta propia y los empleados declaran los gastos de negocios de manera diferente. Past tax returns 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. Past tax returns 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). Past tax returns 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. Past tax returns Vea las instrucciones del formulario que presente para obtener información acerca de cómo completarlo. Past tax returns 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. Past tax returns Si le corresponde el punto (1) o (2), puede deducir la totalidad del costo que reúne los requisitos de la deducción. Past tax returns Si le corresponde el punto (3), puede deducir sólo los costos mayores que su reembolso que reúnen los requisitos de la deducción. Past tax returns 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). Past tax returns (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). Past tax returns 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. Past tax returns Vea el capítulo 28. Past tax returns Formulario 2106 o 2106-EZ. Past tax returns   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. Past tax returns No se requiere el formulario. Past tax returns   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. Past tax returns   Si cumple los dos requisitos anteriores, anote los gastos directamente en la línea 21 del Anexo A (Formulario 1040). Past tax returns (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). Past tax returns Uso del Formulario 2106-EZ. Past tax returns   Este formulario es más corto y fácil de usar que el Formulario 2106. Past tax returns 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. Past tax returns   Si no cumple estos dos requisitos, utilice el Formulario 2106. Past tax returns 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. Past tax returns 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. Past tax returns 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%. Past tax returns 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 . Past tax returns Para más información acerca de los artistas del espectáculo que reúnen los requisitos, vea el capítulo 6 de la Publicación 463, en inglés. Past tax returns 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). Past tax returns No están sujetos al límite del 2% del ingreso bruto ajustado. Past tax returns 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 . Past tax returns Para más información acerca de gastos de trabajo relacionados con un impedimento, vea el capítulo 6 de la Publicación 463, en inglés. Past tax returns Documentación Tiene que mantener documentación como comprobante de las deducciones reclamadas en su declaración de impuestos. Past tax returns Por lo general, debe mantener su documentación durante 3 años desde la fecha de presentación de la declaración y de haber reclamado la deducción. Past tax returns Para obtener información específica acerca de cómo mantener documentación de los gastos de negocios, vea Mantenimiento de Documentación en el capítulo 26. Past tax returns Prev  Up  Next   Home   More Online Publications
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The Past Tax Returns

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