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1040ezform

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1040ezform

1040ezform Part Two -   Ingresos Los ocho capítulos de esta sección abordan distintos tipos de ingresos. 1040ezform Explican cuáles ingresos están y cuáles no están sujetos a impuestos. 1040ezform Vea la Parte Tres para información sobre ganancias y pérdidas que se declaran en el Formulario 8949 y el Anexo D (Formulario 1040) y para información que debe saber al vender su vivienda. 1040ezform Table of Contents 5. 1040ezform   Salarios, Sueldos y Otros IngresosRecordatorio Introduction Useful Items - You may want to see: Remuneración del EmpleadoNiñeras. 1040ezform Otras Clases de Remuneración Beneficios Marginales Aportaciones a un Plan de Jubilación Opciones de Compra de Acciones Bienes Restringidos Reglas Especiales para Algunos EmpleadosClero Miembros de Órdenes Religiosas Empleador Extranjero Fuerzas Armadas Voluntarios Beneficios por Enfermedad y LesionesPensiones por Incapacidad Contratos de Seguro de Cuidados a Largo Plazo Compensación del Seguro Obrero Otros Beneficios por Enfermedad y Lesiones 6. 1040ezform   Ingresos de PropinasIntroduction Useful Items - You may want to see: Cómo Mantener un Registro Diario de PropinasRegistro electrónico de propinas. 1040ezform Cómo Declarar las Propinas a su EmpleadorInforme electrónico de propinas. 1040ezform Declaración final. 1040ezform Cómo se Declaran las Propinas en la Declaración de Impuestos Asignación de Propinas 7. 1040ezform   Ingresos de InteresesRecordatorio Introduction Useful Items - You may want to see: Información General SSN para una cuenta conjunta. 1040ezform Cuenta de custodia para su hijo. 1040ezform Multa por no facilitar un SSN. 1040ezform Cómo se declara la retención adicional. 1040ezform Cuenta de ahorros con uno de los padres como fideicomisario. 1040ezform Intereses que no se declaran en el Formulario 1099-INT. 1040ezform Nominatarios. 1040ezform Cantidad incorrecta. 1040ezform Requisito de declarar ciertos datos. 1040ezform Intereses Sujetos a ImpuestosIntereses sujetos a la multa por retiro prematuro de fondos. 1040ezform Préstamo para invertir en un certificado de depósito. 1040ezform Bonos de Ahorro de los Estados Unidos Programa de Bonos de Ahorro para Estudios Letras, Pagarés y Bonos del Tesoro de los Estados Unidos Bonos que se Venden Entre las Fechas de Pago de los Intereses Seguros Obligaciones del Gobierno Estatal o Local Descuento de la Emisión Original (OID) Cuándo Se Deben Declarar los Ingresos de InteresesRecibo implícito. 1040ezform Cómo se Declaran los Ingresos de InteresesAnexo B (Formulario 1040A o Formulario 1040). 1040ezform Cómo declarar los intereses exentos de impuesto. 1040ezform Intereses de bonos de ahorro de los EE. 1040ezform UU. 1040ezform declarados anteriormente. 1040ezform 8. 1040ezform   Dividendos y Otras DistribucionesRecordatorio Introduction Useful Items - You may want to see: Información GeneralDividendos no declarados en el Formulario 1099-DIV. 1040ezform Cómo se le informa del impuesto retenido. 1040ezform Nominatarios. 1040ezform Dividendos OrdinariosDividendos Calificados Dividendos Utilizados para la Compra de más Acciones Fondos de Inversión del Mercado Monetario Distribuciones de Ganancias de CapitalAjuste a la base. 1040ezform Distribuciones que no son DividendosDistribuciones de Liquidación Distribuciones de Acciones y Derechos a Acciones Otras DistribucionesRequisito de declarar ciertos datos. 1040ezform Tratamiento del impuesto mínimo alternativo. 1040ezform Cómo Declarar el Ingreso de DividendosDeducción de los intereses de inversiones. 1040ezform 9. 1040ezform   Ingresos y Gastos de AlquilerIntroduction Useful Items - You may want to see: Ingresos de Alquiler Gastos de AlquilerDesocupada mientras está en venta. 1040ezform Reparaciones y Mejoras Otros Gastos Propiedad que Pasa a Ser de Alquiler Alquiler de Parte de una Propiedad Alquiler sin Fines de Lucro Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones)Cómo Dividir los Gastos Unidad Habitable Usada como Vivienda Cómo Declarar Ingresos y Deducciones DepreciaciónCambio de método contable para deducir depreciación no declarada. 1040ezform Límites sobre las Pérdidas de AlquilerReglas sobre el Monto de Riesgo Límites sobre las Actividades Pasivas Cómo Declarar Ingresos y Gastos de AlquilerAnexo E (Formulario 1040) 10. 1040ezform   Planes de Jubilación, Pensiones y AnualidadesQué Hay de Nuevo Recordatorio IntroductionLa Regla General. 1040ezform Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés). 1040ezform Beneficios de la jubilación del gobierno federal. 1040ezform Useful Items - You may want to see: Información GeneralReinversiones en arreglos de ahorros para la jubilación designados Roth IRA dentro del mismo plan. 1040ezform Cómo Hacer la Declaración Costo (Inversión en el Contrato) Tributación de Pagos PeriódicosExclusión limitada al costo. 1040ezform Exclusión no limitada al costo. 1040ezform Método Simplificado Tributación de Pagos no PeriódicosDistribuciones de Suma Global ReinversionesReinversiones en arreglos de ahorros para la jubilación designados Roth IRA dentro del mismo plan. 1040ezform Impuestos Adicionales EspecialesImpuesto sobre Distribuciones Prematuras Impuestos sobre Acumulación en Exceso Sobrevivientes y Beneficiarios 11. 1040ezform   Beneficios del Seguro Social y Beneficios Equivalentes de la Jubilación para Empleados FerroviariosIntroduction Useful Items - You may want to see: ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios? Cómo Declarar los Beneficios¿Cuánto Está Sujeto a Impuestos? Ejemplos Deducciones Relacionadas con los BeneficiosReintegros Superiores a los Beneficios Brutos 12. 1040ezform   Otros IngresosIntroduction Useful Items - You may want to see: Trueque Deudas CanceladasIntereses incluidos en una deuda cancelada. 1040ezform Excepciones Anfitrión o Anfitriona Ganancias de un Seguro de VidaCónyuge sobreviviente. 1040ezform Ganancias de un Contrato de Dotación Beneficios Acelerados por Fallecimiento Funcionario de Seguridad Pública Fallecido en el Cumplimiento del Deber Ingresos de Sociedades Colectivas Ingresos de Sociedad Anónima de Tipo S Recuperación de FondosRecuperaciones de Deducciones Detalladas Alquileres de Bienes Muebles ReintegrosMétodo 1. 1040ezform Método 2. 1040ezform RegalíasAgotamiento. 1040ezform Carbón y mineral de hierro. 1040ezform Venta de participación de bienes. 1040ezform Parte de una futura producción vendida. 1040ezform Beneficios por DesempleoTipos de compensación por desempleo. 1040ezform Programa gubernamental. 1040ezform Reintegro de compensación por desempleo. 1040ezform Retención de impuestos. 1040ezform Reintegro de beneficios. 1040ezform Beneficios del Bienestar Social y Otros Beneficios de Asistencia Pública Otros IngresosAngustia emocional. 1040ezform Deducción por costos relativos a una demanda por discriminación ilegal. 1040ezform Medidas de ahorro de energía. 1040ezform Unidad habitable. 1040ezform Ingreso actual que se requiere distribuir. 1040ezform Ingreso actual que no se requiere distribuir. 1040ezform Cómo hacer la declaración. 1040ezform Pérdidas. 1040ezform Fideicomiso de un cesionario. 1040ezform Remuneración para personas que no son empleados. 1040ezform Director de una sociedad anónima. 1040ezform Representante personal. 1040ezform Administrador de una ocupación o negocio de patrimonio en quiebra. 1040ezform Notario público. 1040ezform Funcionario de distrito electoral. 1040ezform Pagos por complejidad del cuidado. 1040ezform Mantenimiento del espacio en el hogar. 1040ezform Declaración de pagos sujetos a impuestos. 1040ezform Loterías y rifas. 1040ezform Formulario W-2G. 1040ezform Cómo declarar ganancias de juegos y apuestas y mantenimiento de documentación. 1040ezform Pensión o arreglo IRA heredado. 1040ezform Recompensas o bonificaciones para empleados. 1040ezform Premio Pulitzer, Premio Nobel y premios similares. 1040ezform Pago por servicios. 1040ezform Pagos del Departamento de Asuntos de Veteranos (VA). 1040ezform Premios. 1040ezform Indemnización por huelga y cierre patronal. 1040ezform Prev  Up  Next   Home   More Online Publications
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Understanding your CP21I Notice

We made changes to your tax return for the tax year specified on the notice for Individual
Retirement Arrangement (IRA) taxes. You owe money on your taxes as a result
of these changes.

Tax publications you may find useful

How to get help

Calling the toll free number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully ― it will explain why you owe money on your taxes.
  • Pay the amount owed by the date on the notice's payment coupon.
  • Make payment arrangements if you can't pay the full amount you owe.
  • Contact us if you disagree with the change(s) we made.
  • Correct the copy of your tax return that you kept for your records.

You may want to...


Answers to Common Questions

What should I do if I disagree with the changes you made?
If you disagree, contact us at the toll-free number listed on the top right corner of your notice.

What happens if I can't pay the full amount I owe?
You can arrange to make a payment plan with us if you can't pay the full amount you owe.

Am I charged interest on the money I owe?
If you don't full pay the amount you owe by the date on the payment coupon, interest will accrue on the unpaid balance after that date.

Will I receive a penalty if I can't pay the full amount?
Yes, you'll receive a late payment penalty. You can contact us at the number listed on your notice if you’re unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty.

Can I set up a payment plan?
Yes. Call the toll-free number listed on the top right corner of your notice to discuss payment options or check out more information on payment options and how to make a payment arrangement.

There are other options, such as paying by credit card. Note: There may be a fee to pay by credit card.

What if I need to make another correction to my account?
You'll need to file Form 1040X, Amended U.S. Individual Income Tax Return.

What if I have tried to get answers and after contacting IRS several times have not been successful?
Call Taxpayer Advocate at 1-877-777-4778 or for TTY/TDD 1-800-829-4059.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 26-Feb-2014

The 1040ezform

1040ezform 14. 1040ezform   Excise Taxes Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Fuels Used in FarmingBuyer of fuel, including undyed diesel fuel or undyed kerosene. 1040ezform Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). 1040ezform Custom application of fertilizer and pesticide. 1040ezform Fuel not used for farming. 1040ezform Dyed Diesel Fuel and Dyed Kerosene Fuels Used in Off-Highway Business Use Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines How To Claim a Credit or RefundCredit only. 1040ezform Claiming a Credit Claiming a Refund Including the Credit or Refund in Income Introduction You may be eligible to claim a credit on your income tax return for the federal excise tax on certain fuels. 1040ezform You may also be eligible to claim a quarterly refund of the fuel taxes during the year, instead of waiting to claim a credit on your income tax return. 1040ezform Whether you can claim a credit or refund depends on whether the fuel was taxed and the purpose (nontaxable use) for which you used the fuel. 1040ezform The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. 1040ezform Use on a farm for farming purposes. 1040ezform Off-highway business use. 1040ezform Uses other than as a fuel in a propulsion engine, such as home use. 1040ezform Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. 1040ezform See Publication 510, Excise Taxes, for more information. 1040ezform Topics - This chapter discusses: Fuels used in farming Dyed diesel fuel and dyed kerosene Fuels used in off-highway business use Fuels used for household purposes How to claim a credit or refund Including the credit or refund in income Useful Items - You may want to see: Publication 510 Excise Taxes Form (and Instructions) 720 Quarterly Federal Excise Tax Return 4136 Credit for Federal Tax Paid on Fuels 8849 Claim for Refund of Excise Taxes See chapter 16 for information about getting publications and forms. 1040ezform Fuels Used in Farming Owners, operators, and tenants of farms and certain other persons may be eligible to claim a credit or refund of excise taxes on fuel used in the trade or business of farming, when used on a farm in the United States for farming purposes. 1040ezform See Table 14-1 for a list of available fuel tax credits and refunds. 1040ezform Fuel is used on a farm for farming purposes only if used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes. 1040ezform Farm. 1040ezform   A farm includes livestock, dairy, fish, poultry, fruit, fur-bearing animals, and truck farms, orchards, plantations, ranches, nurseries, ranges, and feed yards for finishing cattle. 1040ezform It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. 1040ezform A fish farm is an area where fish are grown or raised and not merely caught or harvested. 1040ezform Table 14-1. 1040ezform Fuel Tax Credits and Refunds at a Glance Use this table to see if you can take a credit or refund for a nontaxable use of the fuel listed. 1040ezform Fuel Used On a Farm for Farming Purposes Off-Highway Business Use Household Use or Use Other Than as a Fuel1 Gasoline Credit only Credit or refund None Aviation gasoline Credit only None None Undyed diesel fuel and undyed kerosene Credit or refund Credit or refund2 Credit or refund2 Kerosene for use in aviation Credit or refund None None Dyed diesel fuel and dyed kerosene None None None Other Fuels (including alternative fuels)3 Credit or refund Credit or refund None 1For a use other than as fuel in a propulsion engine. 1040ezform 2Applies to undyed kerosene not sold from a blocked pump or, under certain circumstances, for blending with undyed diesel fuel to be used for heating purposes. 1040ezform See Reg. 1040ezform 48. 1040ezform 6427-10 (b)(1) for the definition of a blocked pump. 1040ezform 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. 1040ezform It includes the alternative fuels: liquefied petroleum gas (LPG),“P” Series fuels, compressed natural gas (CNG), liquefied hydrogen, any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process, liquid fuel derived from biomass, liquid natural gas (LNG), liquefied gas derived from biomass, and compressed gas derived from biomass. 1040ezform Farming purposes. 1040ezform   As the owner, tenant, or operator and the ultimate purchaser of fuel that you purchased, you use the fuel on a farm for farming purposes if you use it in any of the following ways. 1040ezform To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. 1040ezform To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. 1040ezform To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. 1040ezform To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. 1040ezform For this use to qualify, you must have produced more than half the commodity so treated during the tax year. 1040ezform The more-than-one-half test applies separately to each commodity. 1040ezform Commodity means a single raw product. 1040ezform For example, apples and peaches are two separate commodities. 1040ezform 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 these activities are incidental to your farming operations. 1040ezform Your tree operations are incidental only if they are minor in nature when compared to the total farming operations. 1040ezform   If any other person, such as a neighbor or custom operator (independent contractor), performs a service for you on your farm for any of the purposes included in list items (1) or (2), above, you are considered to be the ultimate purchaser who used the fuel on a farm for farming purposes. 1040ezform Therefore, you can still claim the credit or refund for the fuel so used. 1040ezform However, see Custom application of fertilizer and pesticide, later. 1040ezform If the other person performs any other services for you on your farm for purposes not included in list items (1) or (2) above, no one can claim the credit or refund for fuel used on your farm for those other services. 1040ezform Buyer of fuel, including undyed diesel fuel or undyed kerosene. 1040ezform   If doubt exists whether the owner, tenant, or operator of the farm bought the fuel, determine who actually bore the cost of the fuel. 1040ezform For example, if the owner of a farm and his or her tenant equally share the cost of gasoline used on the farm, each can claim a credit for the tax on half the fuel used. 1040ezform Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). 1040ezform   Usually, the farmer is the only person who can make a claim for credit or refund for the tax on undyed diesel fuel, undyed kerosene, or other fuels (including alternative fuel) used for farming purposes. 1040ezform However, see Custom application of fertilizer and pesticide, next. 1040ezform Also see Dyed Diesel Fuel and Dyed Kerosene, later. 1040ezform Example. 1040ezform Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. 1040ezform Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. 1040ezform In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. 1040ezform Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. 1040ezform Haleigh can claim the credit for the 200 gallons of undyed diesel fuel used by Tyler on her farm because it qualifies as fuel used on the farm for farming purposes. 1040ezform No one can claim a credit for the 25 gallons used by Lee because that fuel was not used for a farming purpose included in list items (1) or (2), above. 1040ezform In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. 1040ezform Custom application of fertilizer and pesticide. 1040ezform   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. 1040ezform Generally, the applicator is treated as having used the fuel on a farm for farming purposes. 1040ezform For applicators using highway vehicles, only the fuel used on the farm is exempt. 1040ezform Fuel used traveling on the highway to and from the farm is taxable. 1040ezform Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as used for a farming purpose. 1040ezform For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. 1040ezform For kerosene used in aviation, the ultimate purchaser may make the claim or waive the right to make the claim to the registered ultimate vendor. 1040ezform A sample waiver is included as Model Waiver L in the appendix of Publication 510. 1040ezform A registered ultimate vendor is the person who sells undyed diesel fuel, undyed kerosene, or kerosene for use in aviation to the user (ultimate purchaser) of the fuel for use on a farm for farming purposes. 1040ezform To claim a credit or refund of tax, the ultimate vendor must be registered with the Internal Revenue Service at the time the claim is made. 1040ezform However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. 1040ezform Fuel not used for farming. 1040ezform   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. 1040ezform Off the farm, such as on the highway or in noncommercial aviation, even if the fuel is used in transporting livestock, feed, crops, or equipment. 1040ezform For personal use, such as lawn mowing. 1040ezform In processing, packaging, freezing, or canning operations. 1040ezform In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. 1040ezform All-terrain vehicles (ATVs). 1040ezform   Fuel used in ATVs on a farm for farming purposes, discussed earlier, is eligible for a credit or refund of excise taxes on the fuel. 1040ezform Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. 1040ezform If ATVs are used both for farming and nonfarming purposes, only that portion of the fuel used for farming purposes is eligible for the credit or refund. 1040ezform Dyed Diesel Fuel and Dyed Kerosene If you purchase dyed diesel fuel or dyed kerosene for a nontaxable use, you must use it only on a farm for farming purposes or for other nontaxable purposes. 1040ezform For example, you should not use dyed diesel fuel in a truck that is used both on the farm for farming purposes and on the highway, even though the highway use is in connection with farm business. 1040ezform Excise tax applies to the fuel used by the truck on the highways. 1040ezform In this situation, undyed (taxed) fuel should be purchased for the truck. 1040ezform You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. 1040ezform You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. 1040ezform Penalty. 1040ezform   A penalty is imposed on any person who knowingly uses, sells, or alters dyed diesel fuel or dyed kerosene for any purpose other than a nontaxable use. 1040ezform The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. 1040ezform After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. 1040ezform For more information on this penalty, see Publication 510. 1040ezform Fuels Used in Off-Highway Business Use You may be eligible to claim a credit or refund for the excise tax on fuel used in an off-highway business use. 1040ezform Off-highway business use. 1040ezform   This is any use of fuel in a trade or business or in an income-producing activity. 1040ezform The use must not be in a highway vehicle registered or required to be registered for use on public highways. 1040ezform Off-highway business use generally does not include any use in a recreational motorboat. 1040ezform Examples. 1040ezform   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. 1040ezform In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. 1040ezform   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. 1040ezform For more information, see Publication 510. 1040ezform Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines You may be eligible to claim a credit or refund for the excise tax on undyed diesel fuel or kerosene used for home heating, lighting, and cooking. 1040ezform This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. 1040ezform Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. 1040ezform How To Claim a Credit or Refund You may be able to claim a credit or refund of the excise tax on fuels you use for nontaxable uses. 1040ezform The basic rules for claiming credits and refunds are listed in Table 14-2 . 1040ezform Table 14-2. 1040ezform Claiming a Credit or Refund of Excise Taxes This table gives the basic rules for claiming a credit or refund of excise taxes on fuels used for a nontaxable use. 1040ezform   Credit Refund Which form to use Form 4136, Credit for Federal Tax Paid on Fuels Form 8849, Claim for Refund of Excise Taxes, and Schedule 1 (Form 8849), Nontaxable Use of Fuels Type of form Annual Quarterly When to file With your income tax return By the last day of the quarter following the last quarter included in the claim Amount of tax Any amount $750 or more1 1You may carry over an amount less than $750 to the next quarter. 1040ezform 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. 1040ezform You do not have to use any special form, but the records should establish the following information. 1040ezform The total number of gallons bought and used during the period covered by your claim. 1040ezform The dates of the purchases. 1040ezform The names and addresses of suppliers and amounts bought from each during the period covered by your claim. 1040ezform The nontaxable use for which you used the fuel. 1040ezform The number of gallons used for each nontaxable use. 1040ezform It is important that your records separately show the number of gallons used for each nontaxable use that qualifies as a claim. 1040ezform For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. 1040ezform Credit or refund. 1040ezform   A credit is an amount that reduces the tax on your income tax return when you file it at the end of the year. 1040ezform If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. 1040ezform Credit only. 1040ezform   You can claim the following taxes only as a credit on your income tax return. 1040ezform Tax on gasoline and aviation gasoline you used on a farm for farming purposes. 1040ezform Tax on fuels (including undyed diesel fuel or undyed kerosene) you used for nontaxable uses if the total for the tax year is less than $750. 1040ezform Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year. 1040ezform Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. 1040ezform Do not claim a credit for any excise tax for which you have filed a refund claim. 1040ezform How to claim a credit. 1040ezform   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, trust, or farmers' cooperative association. 1040ezform Individuals. 1040ezform   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. 1040ezform If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. 1040ezform Partnership. 1040ezform   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. 1040ezform , showing each partner's share of the number of gallons of each fuel sold or used for a nontaxable use, the type of use, and the applicable credit per gallon. 1040ezform Each partner claims the credit on his or her income tax return for the partner's share of the fuel used by the partnership. 1040ezform An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. 1040ezform S. 1040ezform Return of Income for Electing Large Partnerships. 1040ezform Other entities. 1040ezform   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. 1040ezform When to claim a credit. 1040ezform   You can claim a fuel tax credit on your income tax return for the year you used the fuel. 1040ezform You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. 1040ezform A claim for credit or refund of an overpayment must generally be filed within the later of: Three years from the date the original return was filed, or Two years from the date the tax was paid. 1040ezform Claiming a Refund Generally, you may claim a refund of excise taxes on Form 8849. 1040ezform Complete and attach to Form 8849 the appropriate Form 8849 schedule(s). 1040ezform The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. 1040ezform If you file Form 720, you can use its Schedule C for your refund claims for the quarter. 1040ezform See the Instructions for Form 720. 1040ezform Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Form 720 or Form 4136. 1040ezform You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. 1040ezform This amount is the excise tax on all fuels used for a nontaxable use during that quarter or any prior quarter (for which no other claim has been filed) during the tax year. 1040ezform If you cannot claim at least $750 at the end of a quarter, you carry the amount over to the next quarter of your tax year to determine if you can claim at least $750 for that quarter. 1040ezform If you cannot claim at least $750 at the end of the fourth quarter of your tax year, you must claim a credit on your income tax return using Form 4136. 1040ezform Only one claim can be filed for a quarter. 1040ezform You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. 1040ezform You must claim a credit on your income tax return for the tax. 1040ezform How to file a quarterly claim. 1040ezform   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. 1040ezform Send it to the address shown in the instructions. 1040ezform If you file Form 720, you can use its Schedule C for your refund claims. 1040ezform See the Instructions for Form 720. 1040ezform When to file a quarterly claim. 1040ezform   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. 1040ezform If you do not file a timely refund claim for the fourth quarter of your tax year, you will have to claim a credit for that amount on your income tax return, as discussed earlier. 1040ezform    In most situations, the amount claimed as a credit or refund will be less than the amount deducted as fuel tax expense because the Leaking Underground Storage Tank (LUST) tax of $0. 1040ezform 001 per gallon is generally not subject to credit or refund. 1040ezform Including the Credit or Refund in Income Include any credit or refund of excise taxes on fuels in your gross income if you claimed the total cost of the fuel (including the excise taxes) as an expense deduction that reduced your income tax liability. 1040ezform Which year you include a credit or refund in gross income depends on whether you use the cash or an accrual method of accounting. 1040ezform Cash method. 1040ezform   If you use the cash method and file a claim for refund, include the refund amount in gross income for the tax year in which you receive the refund. 1040ezform If you claim a credit on your income tax return, include the credit amount in gross income for the tax year in which you file Form 4136. 1040ezform If you file an amended return and claim a credit, include the credit amount in gross income for the tax year in which you receive the credit. 1040ezform Example. 1040ezform Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. 1040ezform On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. 1040ezform Then, on Form 4136, she claimed the $110 as a credit. 1040ezform Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. 1040ezform Accrual method. 1040ezform   If you use an accrual method, include the amount of credit or refund in gross income for the tax year in which you used the fuels. 1040ezform It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. 1040ezform Example. 1040ezform Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. 1040ezform On Schedule F, she deducts the total cost of gasoline (including $155 of excise taxes) she used on the farm for farming purposes during 2012. 1040ezform On Form 4136, Patty claims the $155 as a credit. 1040ezform She reports the $155 as other income on line 8b of her 2012 Schedule F. 1040ezform Prev  Up  Next   Home   More Online Publications