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Self Employment Tax Filing

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Self Employment Tax Filing

Self employment tax filing Publication 524 - Main Content Table of Contents Are You Eligible for the Credit?Qualified Individual Income Limits Credit Figured for You Figuring the Credit YourselfStep 1. Self employment tax filing Determine Initial Amount Step 2. Self employment tax filing Total Certain Nontaxable Pensions and Benefits Step 3. Self employment tax filing Determine Excess Adjusted Gross Income Step 4. Self employment tax filing Determine the Total of Steps 2 and 3 Step 5. Self employment tax filing Determine Your Credit Examples How To Get Tax Help Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Self employment tax filing You are a qualified individual. Self employment tax filing Your income is not more than certain limits. Self employment tax filing You can use Figure A and Table 1 as guides to see if you are eligible for the credit. Self employment tax filing Use Figure A first to see if you are a qualified individual. Self employment tax filing If you are, go to Table 1 to make sure your income is not too high to take the credit. Self employment tax filing You can take the credit only if you file Form 1040 or Form 1040A. Self employment tax filing You cannot take the credit if you file Form 1040EZ or Form 1040NR. Self employment tax filing Qualified Individual You are a qualified individual for this credit if you are a U. Self employment tax filing S. Self employment tax filing citizen or resident alien, and either of the following applies. Self employment tax filing You were age 65 or older at the end of 2013. Self employment tax filing You were under age 65 at the end of 2013 and all three of the following statements are true. Self employment tax filing You retired on permanent and total disability (explained later). Self employment tax filing You received taxable disability income for 2013. Self employment tax filing On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Self employment tax filing Age 65. Self employment tax filing   You are considered to be age 65 on the day before your 65th birthday. Self employment tax filing As a result, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Self employment tax filing U. Self employment tax filing S. Self employment tax filing Citizen or Resident Alien You must be a U. Self employment tax filing S. Self employment tax filing citizen or resident alien (or be treated as a resident alien) to take the credit. Self employment tax filing Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Self employment tax filing Exceptions. Self employment tax filing   You may be able to take the credit if you are a nonresident alien who is married to a U. Self employment tax filing S. Self employment tax filing citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Self employment tax filing S. Self employment tax filing resident alien. Self employment tax filing If you make that choice, both you and your spouse are taxed on your worldwide incomes. Self employment tax filing   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. Self employment tax filing S. Self employment tax filing citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Self employment tax filing S. Self employment tax filing resident alien for the entire year. Self employment tax filing In that case, you may be allowed to take the credit. Self employment tax filing   For information on these choices, see chapter 1 of Publication 519, U. Self employment tax filing S. Self employment tax filing Tax Guide for Aliens. Self employment tax filing Married Persons Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. Self employment tax filing However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. Self employment tax filing Head of household. Self employment tax filing   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet all the following tests. Self employment tax filing You file a separate return. Self employment tax filing You paid more than half the cost of keeping up your home during the tax year. Self employment tax filing Your spouse did not live in your home at any time during the last 6 months of the tax year and the absence was not temporary. Self employment tax filing (See Temporary absences under Head of Household in Publication 501. Self employment tax filing ) Your home was the main home of your child, stepchild, or an eligible foster child for more than half the year. Self employment tax filing An eligible foster child is a child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Self employment tax filing You can claim an exemption for that child, or you cannot claim the exemption only because the noncustodial parent can claim the child using the rules for children of divorced or separated parents. Self employment tax filing For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Self employment tax filing Figure A. Self employment tax filing Are You a Qualified Individual? Please click here for the text description of the image. Self employment tax filing figure a Under Age 65 If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income ). Self employment tax filing You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the close of the tax year. Self employment tax filing Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Self employment tax filing If you retired on disability before 1977, and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. Self employment tax filing You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Self employment tax filing Permanent and total disability. Self employment tax filing    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Self employment tax filing A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. Self employment tax filing See Physician's statement , later. Self employment tax filing Substantial gainful activity. Self employment tax filing   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Self employment tax filing Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. Self employment tax filing   Substantial gainful activity is not work you do to take care of yourself or your home. Self employment tax filing It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Self employment tax filing However, doing this kind of work may show that you are able to engage in substantial gainful activity. Self employment tax filing    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Self employment tax filing   The following examples illustrate the tests of substantial gainful activity. Self employment tax filing Example 1. Self employment tax filing Trisha, a sales clerk, retired on disability. Self employment tax filing She is 53 years old and now works as a full-time babysitter for the minimum wage. Self employment tax filing Even though Trisha is doing different work, she is able to do the duties of her new job in a full-time competitive work situation for the minimum wage. Self employment tax filing She cannot take the credit because she is able to engage in substantial gainful activity. Self employment tax filing Example 2. Self employment tax filing Tom, a bookkeeper, retired on disability. Self employment tax filing He is 59 years old and now drives a truck for a charitable organization. Self employment tax filing He sets his own hours and is not paid. Self employment tax filing Duties of this nature generally are performed for pay or profit. Self employment tax filing Some weeks he works 10 hours, and some weeks he works 40 hours. Self employment tax filing Over the year he averages 20 hours a week. Self employment tax filing The kind of work and his average hours a week conclusively show that Tom is able to engage in substantial gainful activity. Self employment tax filing This is true even though Tom is not paid and he sets his own hours. Self employment tax filing He cannot take the credit. Self employment tax filing Example 3. Self employment tax filing John, who retired on disability, took a job with a former employer on a trial basis. Self employment tax filing The purpose of the job was to see if John could do the work. Self employment tax filing The trial period lasted for 6 months during which John was paid the minimum wage. Self employment tax filing Because of John's disability, he was assigned only light duties of a nonproductive “make-work” nature. Self employment tax filing The activity was gainful because John was paid at least the minimum wage. Self employment tax filing But the activity was not substantial because his duties were nonproductive. Self employment tax filing These facts do not, by themselves, show that John is able to engage in substantial gainful activity. Self employment tax filing Example 4. Self employment tax filing Joan, who retired on disability from a job as a bookkeeper, lives with her sister who manages several motel units. Self employment tax filing Joan helps her sister for 1 or 2 hours a day by performing duties such as washing dishes, answering phones, registering guests, and bookkeeping. Self employment tax filing Joan can select the time of day when she feels most fit to work. Self employment tax filing Work of this nature, performed off and on during the day at Joan's convenience, is not activity of a “substantial and gainful” nature even if she is paid for the work. Self employment tax filing The performance of these duties does not, of itself, show that Joan is able to engage in substantial gainful activity. Self employment tax filing Sheltered employment. Self employment tax filing   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. Self employment tax filing These qualified locations are in sheltered workshops, hospitals and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. Self employment tax filing   Compared to commercial employment, pay is lower for sheltered employment. Self employment tax filing Therefore, one usually does not look for sheltered employment if he or she can get other employment. Self employment tax filing The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. Self employment tax filing Physician's statement. Self employment tax filing   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. Self employment tax filing You can use the statement in the Instructions for Schedule R. Self employment tax filing   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. Self employment tax filing Veterans. Self employment tax filing    If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. Self employment tax filing VA Form 21-0172 must be signed by a person authorized by the VA to do so. Self employment tax filing You can get this form from your local VA regional office. Self employment tax filing Physician's statement obtained in earlier year. Self employment tax filing   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. Self employment tax filing For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. Self employment tax filing If you meet the required conditions, check the box on your Schedule R, Part II, line 2. Self employment tax filing   If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked. Self employment tax filing Disability income. Self employment tax filing   If you are under age 65, you must also have taxable disability income to qualify for the credit. Self employment tax filing Disability income must meet both of the following requirements. Self employment tax filing It must be paid under your employer's accident or health plan or pension plan. Self employment tax filing It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability. Self employment tax filing Payments that are not disability income. Self employment tax filing    Any payment you receive from a plan that does not provide for disability retirement is not disability income. Self employment tax filing Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. Self employment tax filing    For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. Self employment tax filing Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. Self employment tax filing Income Limits To determine if you can claim the credit, you must consider two income limits. Self employment tax filing The first limit is the amount of your adjusted gross income (AGI). Self employment tax filing The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. Self employment tax filing The limits are shown in Table 1. Self employment tax filing If your AGI and your nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. Self employment tax filing See Figuring the Credit Yourself , later. Self employment tax filing Table 1. Self employment tax filing Income Limits IF your filing status is THEN, even if you qualify (see Figure A), you CANNOT take the credit if   Your adjusted gross income (AGI)* is equal to or more than. Self employment tax filing . Self employment tax filing . Self employment tax filing     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Self employment tax filing . Self employment tax filing . Self employment tax filing   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. Self employment tax filing If your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. Self employment tax filing Credit Figured for You You can figure the credit yourself, or the Internal Revenue Service (IRS) will figure it for you. Self employment tax filing See Figuring the Credit Yourself , next. Self employment tax filing If you can take the credit and you want the IRS to figure the credit for you, attach Schedule R to your return. Self employment tax filing Check the appropriate box in Part I of Schedule R and fill in Part II and lines 11, 13a, and 13b of Part III, if they apply to you. Self employment tax filing If you file Form 1040A, enter “CFE” in the space to the left of Form 1040A, line 30. Self employment tax filing If you file Form 1040, check box c on Form 1040, line 53, and enter “CFE” on the line next to that box. Self employment tax filing Attach Schedule R to your return. Self employment tax filing Table 2. Self employment tax filing Initial Amounts IF your filing status is. Self employment tax filing . Self employment tax filing . Self employment tax filing   THEN enter on line 10 of Schedule R. Self employment tax filing . Self employment tax filing . Self employment tax filing single,head of household, or qualifying widow(er) with dependent child and, by the end of 2013, you were       • 65 or older $5,000   • under 65 and retired on permanent and total disability1 $5,000 married filing a joint return and by the end of 2013       • both of you were 65 or older $7,500   • both of you were under 65 and one of you retired on permanent and total disability1 $5,000   • both of you were under 65 and both of you retired on permanent and total disability2 $7,500   • one of you was 65 or older, and the other was under 65 and retired on permanent  and total disability3 $7,500   • one of you was 65 or older, and the other was under 65 and not retired on permanent  and total disability $5,000 married filing a separate return and you did not live with your spouse at any time during the year and, by the end of 2013, you were       • 65 or older $3,750   • under 65 and retired on permanent and total disability1 $3,750   1 Amount cannot be more than the taxable disability income. Self employment tax filing     2 Amount cannot be more than your combined taxable disability income. Self employment tax filing     3 Amount is $5,000 plus the taxable disability income of the spouse under age 65, but not more than $7,500. Self employment tax filing   Figuring the Credit Yourself If you figure the credit yourself, fill out the front of Schedule R. Self employment tax filing Next, fill out Schedule R, Part III. Self employment tax filing If you file Form 1040A, enter the amount from Schedule R, line 22 on line 30. Self employment tax filing If you file Form 1040, include the amount from Schedule R, line 22 on line 53, check box c, and enter “Sch R” on the line next to that box. Self employment tax filing There are five steps in Part III to determine the amount of your credit. Self employment tax filing Determine your initial amount (lines 10–12). Self employment tax filing Determine the total of any nontaxable social security and certain other nontaxable pensions, annuities, and disability benefits you received (lines 13a, 13b, and 13c). Self employment tax filing Determine your excess adjusted gross income (lines 14–17). Self employment tax filing Determine the total of steps 2 and 3 (line 18). Self employment tax filing Determine your credit (lines 19–22). Self employment tax filing These steps are discussed in more detail next. Self employment tax filing Step 1. Self employment tax filing Determine Initial Amount To figure the credit, you must first determine your initial amount using lines 10 through 12. Self employment tax filing See Table 2. Self employment tax filing Your initial amount is on line 12. Self employment tax filing Initial amounts for persons under age 65. Self employment tax filing   If you are a qualified individual under age 65, your initial amount cannot be more than your taxable disability income. Self employment tax filing Special rules for joint returns. Self employment tax filing   If you are a qualified individual under age 65, and your spouse is also a qualified individual, your initial amount is your taxable disability income plus $5,000. Self employment tax filing   If you are a qualified individual, and both you and your spouse are under age 65, your initial amount cannot be more than your combined taxable disability income. Self employment tax filing Step 2. Self employment tax filing Total Certain Nontaxable Pensions and Benefits Step 2 is to figure the total amount of nontaxable social security and certain other nontaxable payments you received during the year. Self employment tax filing You must reduce your initial amount by these payments. Self employment tax filing Enter these nontaxable payments on lines 13a or 13b and total them on line 13c. Self employment tax filing If you are married filing jointly, you must enter the combined amount of nontaxable payments both you and your spouse received. Self employment tax filing Worksheets are provided in the instructions for Forms 1040 and 1040A to help you determine if any of your social security benefits (or equivalent railroad retirement benefits) are taxable. Self employment tax filing Include the following nontaxable payments in the amounts you enter on lines 13a and 13b. Self employment tax filing Nontaxable social security payments. Self employment tax filing This is the nontaxable part of the benefits shown in box 5 of Form SSA-1099, Social Security Benefit Statement, before deducting any amounts withheld to pay premiums on supplementary Medicare insurance, and before any reduction because of benefits received under workers' compensation. Self employment tax filing (Do not include a lump-sum death benefit payment you may receive as a surviving spouse, or a surviving child's insurance benefit payments you may receive as a guardian. Self employment tax filing ) Nontaxable railroad retirement pension payments treated as social security. Self employment tax filing This is the nontaxable part of the benefits shown in box 5 of Form RRB-1099, Payments by the Railroad Retirement Board. Self employment tax filing Nontaxable pension or annuity payments or disability benefits that are paid under a law administered by the Department of Veterans Affairs (VA). Self employment tax filing (Do not include amounts received as a pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country or in the National Oceanic and Atmospheric Administration or the Public Health Service, or as a disability annuity under section 808 of the Foreign Service Act of 1980. Self employment tax filing ) Pension or annuity payments or disability benefits that are excluded from income under any provision of federal law other than the Internal Revenue Code. Self employment tax filing (Do not include amounts that are a return of your cost of a pension or annuity. Self employment tax filing These amounts do not reduce your initial amount. Self employment tax filing ) You should be sure to take into account all of the nontaxable amounts you receive. Self employment tax filing These amounts are verified by the IRS through information supplied by other government agencies. Self employment tax filing Step 3. Self employment tax filing Determine Excess Adjusted Gross Income You also must reduce your initial amount by your excess adjusted gross income. Self employment tax filing Figure your excess adjusted gross income on lines 14–17. Self employment tax filing You figure your excess adjusted gross income as follows. Self employment tax filing Subtract from your adjusted gross income (Form 1040A, line 22 or Form 1040, line 38) the amount shown for your filing status. Self employment tax filing $7,500 if you are single, a head of household, or a qualifying widow(er) with dependent child, $10,000 if you are married filing jointly, or $5,000 if you are married filing separately and you and your spouse did not live in the same household at any time during the tax year. Self employment tax filing Divide the result of (1) by 2. Self employment tax filing Step 4. Self employment tax filing Determine the Total of Steps 2 and 3 To determine if you can take the credit, you must add (on line 18) the amounts you figured in Step 2 (line 13c) and Step 3 (line 17). Self employment tax filing Step 5. Self employment tax filing Determine Your Credit Subtract the amount determined in Step 4 (line 18) from the amount determined in Step 1 (line 12), and multiply the result by 15% (. Self employment tax filing 15). Self employment tax filing In certain cases, the amount of your credit may be limited. Self employment tax filing See Limit on credit , later. Self employment tax filing Example. Self employment tax filing You are 66 years old and your spouse is 64. Self employment tax filing Your spouse is not disabled. Self employment tax filing You file a joint return on Form 1040. Self employment tax filing Your adjusted gross income is $14,630. Self employment tax filing Together you received $3,200 from social security, which was nontaxable. Self employment tax filing You figure the credit as follows: Example applying the 5 step process Amount (Line references (shown in parentheses) are to the Schedule R)      1. Self employment tax filing Initial amount (line 12) $5,000 2. Self employment tax filing Total nontaxable social security  and other nontaxable  pensions (line 13c) $3,200   3. Self employment tax filing Excess adjusted gross income  ($14,630–$10,000) ÷ 2 (line 17) 2,315   4. Self employment tax filing Add (2) and (3) (line 18) 5,515 5. Self employment tax filing Subtract (4) from (1) (line 12 – line 18 = line 19) (Do not enter less than -0-) $ -0- You cannot take the credit because your nontaxable social security plus your excess adjusted gross income is more than your initial amount. Self employment tax filing Limit on credit. Self employment tax filing   The amount of credit you can claim is generally limited to the amount of your tax. Self employment tax filing Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. Self employment tax filing Examples The following examples illustrate the credit for the elderly or the disabled. Self employment tax filing The initial amounts are taken from Table 2, earlier. Self employment tax filing Example 1. Self employment tax filing James Davis is 58 years old, single, and files Form 1040A. Self employment tax filing In 2011 he retired on permanent and total disability, and he is still permanently and totally disabled. Self employment tax filing He got the required physician's statement in 2011 and kept it with his tax records. Self employment tax filing His physician signed on line B of the statement. Self employment tax filing This year James checks the box in Schedule R, Part II. Self employment tax filing He does not need to get another statement for 2013. Self employment tax filing He received the following income for the year: Nontaxable social security $1,500 Interest (taxable) 100 Taxable disability pension 11,400       James' adjusted gross income is $11,500 ($11,400 + $100). Self employment tax filing He figures the credit on Schedule R as follows: 1. Self employment tax filing Initial amount   $5,000 2. Self employment tax filing Taxable disability pension   11,400 3. Self employment tax filing Smaller of line 1 or line 2   5,000 4. Self employment tax filing Nontaxable social security  benefits $1,500     5. Self employment tax filing Excess adjusted gross income  ($11,500 − $7,500) ÷ 2 2,000     6. Self employment tax filing Add lines 4 and 5   3,500 7. Self employment tax filing Subtract line 6 from line 3  (Do not enter less than (-0-))   1,500 8. Self employment tax filing Multiply line 7 by 15% (. Self employment tax filing 15)   225 9. Self employment tax filing Enter the amount from the  Credit Limit Worksheet in the  Instructions for Schedule R, line 21   151 10. Self employment tax filing Credit (Enter the smaller of  line 8 or line 9)   $ 151 He enters $151 on line 30 of Form 1040A. Self employment tax filing The Schedule R for James Davis is not shown. Self employment tax filing Example 2. Self employment tax filing William White is 53. Self employment tax filing His wife Helen is 49. Self employment tax filing William had a stroke 3 years ago and retired on permanent and total disability. Self employment tax filing He is still permanently and totally disabled because of the stroke. Self employment tax filing In November, Helen was injured in an accident at work and retired on permanent and total disability. Self employment tax filing William received nontaxable social security disability benefits of $2,000 during the year and a taxable disability pension of $6,200. Self employment tax filing Helen earned $12,500 from her job and received a taxable disability pension of $1,700. Self employment tax filing Their joint return on Form 1040 shows adjusted gross income of $20,400 ($6,200 + $12,500 + $1,700). Self employment tax filing They do not itemize deductions. Self employment tax filing They do not have any amounts that would increase their standard deduction. Self employment tax filing Helen's doctor completed the physician's statement in the Instructions for Schedule R. Self employment tax filing Helen is not required to include the statement with their return, but she must keep it for her records. Self employment tax filing William got a physician's statement for the year he had the stroke. Self employment tax filing His doctor had signed on line B of that physician's statement to certify that William was permanently and totally disabled. Self employment tax filing William has kept the physician's statement with his records. Self employment tax filing He checks the box on Schedule R, Part II and writes his first name in the space above the box on line 2. Self employment tax filing William and Helen use Schedule R to figure their $41 credit for the elderly or the disabled. Self employment tax filing They attach Schedule R to their Form 1040 and enter $41 on line 53. Self employment tax filing They check box c on line 53 and enter “Sch R” on the line next to that box. Self employment tax filing See their filled-in Schedule R and Helen's filled-in physician's statement, later. Self employment tax filing Instructions for Physician's Statement     Taxpayer Physician If you retired after 1976, enter the date you retired in the space provided on the statement below. Self employment tax filing A person is permanently and totally disabled if both of the following apply:   1. Self employment tax filing He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Self employment tax filing   2. Self employment tax filing A physician determines that the disability has lasted or can be expected to last continuously for at least a year or can lead to death. Self employment tax filing Physician's Statement     I certify that Helen A. Self employment tax filing White Name of disabled person was permanently and totally disabled on January 1, 1976, or January 1, 1977, or was permanently and totally disabled on the date he or she retired. Self employment tax filing If retired after 1976, enter the date retired ▶ November 1, 2013   Physician: Sign your name on either A or B below. Self employment tax filing AThe disability has lasted or can be expected to last continuously for at least a year     Physician's signatureDate BThere is no reasonable probability that the disabled condition will ever improve Ayden D. Self employment tax filing Doctor 2/8/14   Physician's signatureDate Physician's name Physician's address Ayden D. Self employment tax filing Doctor 1900 Green St. Self employment tax filing , Hometown, MD 20000         This image is too large to be displayed in the current screen. Self employment tax filing Please click the link to view the image. Self employment tax filing Page 1 of Schedule R for the Whites This image is too large to be displayed in the current screen. Self employment tax filing Please click the link to view the image. Self employment tax filing Page 2 of Schedule R for the Whites How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Self employment tax filing Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Self employment tax filing Free help with your tax return. Self employment tax filing   Free help in preparing your return is available nationwide from IRS-certified volunteers. Self employment tax filing The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Self employment tax filing The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Self employment tax filing Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Self employment tax filing Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Self employment tax filing To find the nearest VITA or TCE site, visit IRS. Self employment tax filing gov or call 1-800-906-9887. Self employment tax filing   As part of the TCE program, AARP offers the Tax-Aide counseling program. Self employment tax filing To find the nearest AARP Tax-Aide site, visit AARP's website at www. Self employment tax filing aarp. Self employment tax filing org/money/taxaide or call 1-888-227-7669. Self employment tax filing   For more information on these programs, go to IRS. Self employment tax filing gov and enter “VITA” in the search box. Self employment tax filing Internet. Self employment tax filing IRS. Self employment tax filing gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Self employment tax filing Apply for an Employer Identification Number (EIN). Self employment tax filing Go to IRS. Self employment tax filing gov and enter Apply for an EIN in the search box. Self employment tax filing Request an Electronic Filing PIN by going to IRS. Self employment tax filing gov and entering Electronic Filing PIN in the search box. Self employment tax filing Check the status of your 2013 refund with Where's My Refund? Go to IRS. Self employment tax filing gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Self employment tax filing If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Self employment tax filing Check the status of your amended return. Self employment tax filing Go to IRS. Self employment tax filing gov and enter Where's My Amended Return in the search box. Self employment tax filing Download forms, instructions, and publications, including some accessible versions. Self employment tax filing Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Self employment tax filing gov or IRS2Go. Self employment tax filing Tax return and tax account transcripts are generally available for the current year and past three years. Self employment tax filing Figure your income tax withholding with the IRS Withholding Calculator on IRS. Self employment tax filing gov. Self employment tax filing Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Self employment tax filing Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Self employment tax filing gov. Self employment tax filing Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Self employment tax filing gov or IRS2Go. Self employment tax filing Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Self employment tax filing An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Self employment tax filing Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Self employment tax filing If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Self employment tax filing Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Self employment tax filing Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Self employment tax filing gov. Self employment tax filing Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Self employment tax filing The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Self employment tax filing Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Self employment tax filing AARP offers the Tax-Aide counseling program as part of the TCE program. Self employment tax filing Visit AARP's website to find the nearest Tax-Aide location. Self employment tax filing Research your tax questions. Self employment tax filing Search publications and instructions by topic or keyword. Self employment tax filing Read the Internal Revenue Code, regulations, or other official guidance. Self employment tax filing Read Internal Revenue Bulletins. Self employment tax filing Sign up to receive local and national tax news by email. Self employment tax filing Phone. Self employment tax filing You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Self employment tax filing Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Self employment tax filing Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Self employment tax filing Call to locate the nearest volunteer help site, 1-800-906-9887. Self employment tax filing Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Self employment tax filing The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Self employment tax filing Most VITA and TCE sites offer free electronic filing. Self employment tax filing Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Self employment tax filing Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Self employment tax filing Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Self employment tax filing The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Self employment tax filing If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Self employment tax filing Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Self employment tax filing Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Self employment tax filing Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Self employment tax filing Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Self employment tax filing Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Self employment tax filing You should receive your order within 10 business days. Self employment tax filing Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Self employment tax filing Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Self employment tax filing Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Self employment tax filing Call to ask tax questions, 1-800-829-1040. Self employment tax filing Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Self employment tax filing The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Self employment tax filing These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Self employment tax filing gsa. Self employment tax filing gov/fedrelay. Self employment tax filing Walk-in. Self employment tax filing You can find a selection of forms, publications and services — in-person, face-to-face. Self employment tax filing Products. Self employment tax filing You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Self employment tax filing Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Self employment tax filing Services. Self employment tax filing You can walk in to your local TAC most business days for personal, face-to-face tax help. Self employment tax filing An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Self employment tax filing If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Self employment tax filing No appointment is necessary—just walk in. Self employment tax filing Before visiting, check www. Self employment tax filing irs. Self employment tax filing gov/localcontacts for hours of operation and services provided. Self employment tax filing Mail. Self employment tax filing You can send your order for forms, instructions, and publications to the address below. Self employment tax filing You should receive a response within 10 business days after your request is received. Self employment tax filing  Internal Revenue Service 1201 N. Self employment tax filing Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Self employment tax filing   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Self employment tax filing Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Self employment tax filing What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Self employment tax filing We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Self employment tax filing You face (or your business is facing) an immediate threat of adverse action. Self employment tax filing You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Self employment tax filing   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Self employment tax filing Here's why we can help: TAS is an independent organization within the IRS. Self employment tax filing Our advocates know how to work with the IRS. Self employment tax filing Our services are free and tailored to meet your needs. Self employment tax filing We have offices in every state, the District of Columbia, and Puerto Rico. Self employment tax filing How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Self employment tax filing irs. Self employment tax filing gov/advocate, or call us toll-free at 1-877-777-4778. Self employment tax filing How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Self employment tax filing If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Self employment tax filing irs. Self employment tax filing gov/sams. Self employment tax filing Low Income Taxpayer Clinics. Self employment tax filing   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Self employment tax filing Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Self employment tax filing Visit www. Self employment tax filing TaxpayerAdvocate. Self employment tax filing irs. Self employment tax filing gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Self employment tax filing Prev  Up  Next   Home   More Online Publications
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Treasury, IRS Will Issue Proposed Guidance for Tax-Exempt Social Welfare Organizations

Initial Proposed Guidance Clarifies Qualification Requirements and Seeks Public Input

IR-2013-92, Nov. 26, 2013

WASHINGTON — The U.S. Department of the Treasury and the Internal Revenue Service today will issue initial guidance regarding qualification requirements for tax-exemption as a social welfare organization under section 501(c)(4) of the Internal Revenue Code. This proposed guidance defines the term “candidate-related political activity,” and would amend current regulations by indicating that the promotion of social welfare does not include this type of activity. The proposed guidance also seeks initial comments on other aspects of the qualification requirements, including what proportion of a 501(c)(4) organization’s activities must promote social welfare.

The proposed guidance is expected to be posted on the Federal Register later today.

There are a number of steps in the regulatory process that must be taken before any final guidance can be issued. Given the significant public interest in these and related issues, Treasury and the IRS expect to receive a large number of comments. Treasury and the IRS are committed to carefully and comprehensively considering all of the comments received before issuing additional proposed guidance or final rules.

“This is part of ongoing efforts within the IRS that are improving our work in the tax-exempt area,” said IRS Acting Commissioner Danny Werfel. “Once final, this proposed guidance will continue moving us forward and provide clarity for this important segment of exempt organizations.”

“This proposed guidance is a first critical step toward creating clear-cut definitions of political activity by tax-exempt social welfare organizations,” said Treasury Assistant Secretary for Tax Policy Mark J. Mazur. “We are committed to getting this right before issuing final guidance that may affect a broad group of organizations. It will take time to work through the regulatory process and carefully consider all public feedback as we strive to ensure that the standards for tax-exemption are clear and can be applied consistently.”

Organizations may apply for tax-exempt status under section 501(c)(4) of the tax code if they operate to promote social welfare. The IRS currently applies a “facts and circumstances” test to determine whether an organization is engaged in political campaign activities that do not promote social welfare. Today’s proposed guidance would reduce the need to conduct fact-intensive inquiries by replacing this test with more definitive rules.

In defining the new term, “candidate-related political activity,” Treasury and the IRS drew upon existing definitions of political activity under federal and state campaign finance laws, other IRS provisions, as well as suggestions made in unsolicited public comments.

Under the proposed guidelines, candidate-related political activity includes:

1. Communications

  • Communications that expressly advocate for a clearly identified political candidate or candidates of a political party.
  • Communications that are made within 60 days of a general election (or within 30 days of a primary election) and clearly identify a candidate or political party.
  • Communications expenditures that must be reported to the Federal Election Commission.

2. Grants and Contributions

  • Any contribution that is recognized under campaign finance law as a reportable contribution.
  • Grants to section 527 political organizations and other tax-exempt organizations that conduct candidate-related political activities (note that a grantor can rely on a written certification from a grantee stating that it does not engage in, and will not use grant funds for, candidate-related political activity).

3.  Activities Closely Related to Elections or Candidates

  • Voter registration drives and “get-out-the-vote” drives.
  • Distribution of any material prepared by or on behalf of a candidate or by a section 527 political organization.
  • Preparation or distribution of voter guides that refer to candidates (or, in a general election, to political parties).
  • Holding an event within 60 days of a general election (or within 30 days of a primary election) at which a candidate appears as part of the program.

These proposed rules reduce the need to conduct fact-intensive inquiries, including inquiries into whether activities or communications are neutral and unbiased.

Treasury and the IRS are planning to issue additional guidance that will address other issues relating to the standards for tax exemption under section 501(c)(4). In particular, there has been considerable public focus regarding the proportion of a section 501(c)(4) organization’s activities that must promote social welfare. Due to the importance of this aspect of the regulation, the proposed guidance requests initial comments on this issue.

The proposed guidance also seeks comments regarding whether standards similar to those proposed today should be adopted to define the political activities that do not further the tax-exempt purposes of other tax-exempt organizations and to promote consistent definitions across the tax-exempt sector.

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Page Last Reviewed or Updated: 02-Dec-2013

The Self Employment Tax Filing

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