File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

2011 1040ez Form

1040ez 2012Www Irs Gov App VitaEz Tax FormHow Do I Amend My State Tax ReturnWww State Tax FormsHow To File A 1040ez Tax FormWww Irs Gov FreefileForm1040ezTax Forms2010 Tax Return Online2012 Amended Tax Return Form2012 Tax Return Software2010 Tax Tables FederalAmended TaxState Income Tax ReturnCan 1040x Filed ElectronicallyMinimum Earnings For Filing TaxesFile 2007 Taxes Online FreeEz Tax ReturnFile State Taxes Only Online Free2006 Tax Return Software FreeHow Do I Amend A Tax Return2010 1040 Tax Form2014 Federal Tax Forms 1040ezHow To File Taxes For 2009File 1040x ElectronicallyTax Act2011 Tax Act OnlineFree 1040 Ez FormWhere Can I File 2012 Taxes2010 E FileFile 2012 Tax ReturnWww.myfreetax.comFile Prior Year Taxes OnlineTax Form For StudentsFree State File Tax ReturnFree Tax Filing Online State And Federal1040 Ez Tax Return FormFree Tax Preparation For Low IncomeI Need To File My State Taxes Only

2011 1040ez Form

2011 1040ez form 2. 2011 1040ez form   Fuel Tax Credits and Refunds Table of Contents Gasoline and Aviation Gasoline Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation)Sales by Registered Ultimate Vendors Diesel-Water Fuel Emulsion Kerosene for Use in AviationSales by Registered Ultimate Vendors Other Fuels (Including Alternative Fuels) Refunds of Second TaxOptional reporting. 2011 1040ez form Providing information. 2011 1040ez form Definitions of Nontaxable UsesCustom application of fertilizer and pesticide. 2011 1040ez form Fuel used between airfield and farm. 2011 1040ez form Fuel not used for farming. 2011 1040ez form Vehicles not considered highway vehicles. 2011 1040ez form Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture CreditHow to Claim the Credit Filing Claims Claiming A Refund Claiming a Credit on Form 4136 Including the Credit or Refund in Income Federal excise taxes are imposed on certain fuels as discussed in chapter 1. 2011 1040ez form This chapter lists the nontaxable uses of each fuel and defines the nontaxable uses. 2011 1040ez form Information on the refund of second tax is included. 2011 1040ez form This chapter also explains credits and refunds for the biodiesel or renewable diesel mixture credits, and the alternative fuel mixture and alternative fuel credits. 2011 1040ez form Information on how to make a claim for credit or refund is included in this chapter and in the instructions for: Form 720, Form 4136, and Form 8849. 2011 1040ez form Exported taxable fuel. 2011 1040ez form   The claim rates for exported taxable fuel are listed on Schedule C (Form 720), Schedule 1 (Form 8849), and Form 4136. 2011 1040ez form Taxpayers making a claim for exported taxable fuel must include with their records proof of exportation. 2011 1040ez form Proof of exportation includes: A copy of the export bill of lading issued by the delivering carrier, A certificate by the agent or representative of the export carrier showing actual exportation of the fuel, A certificate of lading signed by a customs officer of the foreign country to which the fuel is exported, or A statement of the foreign consignee showing receipt of the fuel. 2011 1040ez form Gasoline and Aviation Gasoline Ultimate Purchasers. 2011 1040ez form   The following are the uses of gasoline (defined earlier) for which a credit or refund may be allowable to an ultimate purchaser. 2011 1040ez form On a farm for farming purposes (credit only). 2011 1040ez form Off-highway business use. 2011 1040ez form Export. 2011 1040ez form In a boat engaged in commercial fishing. 2011 1040ez form In certain intercity and local buses. 2011 1040ez form In a school bus. 2011 1040ez form Exclusive use by a qualified blood collector organization. 2011 1040ez form In a highway vehicle owned by the United States that is not used on a highway. 2011 1040ez form Exclusive use by a nonprofit educational organization (see Sales by registered ultimate vendors and Credit Card Purchases, later). 2011 1040ez form Exclusive use by a state, political subdivision of a state, or the District of Columbia (see Sales by registered ultimate vendors and Credit Card Purchases, later). 2011 1040ez form In an aircraft or vehicle owned by an aircraft museum. 2011 1040ez form   The following are the uses of aviation gasoline for which a credit or refund may be allowable to an ultimate purchaser. 2011 1040ez form On a farm for farming purposes (credit only). 2011 1040ez form Export. 2011 1040ez form In foreign trade. 2011 1040ez form Certain helicopter and fixed-wing air ambulance uses. 2011 1040ez form In commercial aviation (other than foreign trade). 2011 1040ez form Exclusive use by a qualified blood collector organization. 2011 1040ez form Exclusive use by a nonprofit education organization (see Sales by registered ultimate vendors and Credit card purchases, later). 2011 1040ez form Exclusive use by a state, political subdivision of a state, or the District of Columbia (see Sales by registered ultimate vendors and Credit and purchases, later). 2011 1040ez form In an aircraft owned by an aircraft museum. 2011 1040ez form In military aircraft. 2011 1040ez form Claims by persons who paid the tax to the government. 2011 1040ez form   Except for sales to nonprofit educational organizations and states and local governments, a credit or refund is allowable to the person that paid the tax to the government if the gasoline was sold to the ultimate purchaser (including an exporter) by either that person or by a retailer and the fuel was exported; used or sold for use as supplies for vessels or aircraft, including military aircraft, commercial fishing, and foreign trade; sold to a qualified blood collector organization; or used or sold for use in the production of Other Fuels. 2011 1040ez form See Filing Claims, later. 2011 1040ez form Sales by registered ultimate vendors. 2011 1040ez form   This is an ultimate vendor that sells gasoline or aviation gasoline to any of the following and that is purchased without the use of a credit card. 2011 1040ez form A state or local government for its exclusive use (including essential government use by an Indian tribal government). 2011 1040ez form A nonprofit educational organization for its exclusive use. 2011 1040ez form   The registered ultimate vendor may make the claim if the ultimate purchaser did not use a credit card and waives its right to the credit or refund by providing the registered ultimate vendor with a certificate. 2011 1040ez form A sample certificate is included as Model Certificate M in the Appendix. 2011 1040ez form The registered ultimate vendor must have the certificate at the time the credit or refund is claimed. 2011 1040ez form   The ultimate vendor must be registered by the IRS. 2011 1040ez form See Registration Requirements, earlier. 2011 1040ez form Credit card purchases. 2011 1040ez form   If gasoline and aviation gasoline are purchased with a credit card issued to a state or local government for its exclusive use (including essential government use by an Indian tribal government), or a nonprofit educational organization for its exclusive use, the person who extended credit to the ultimate purchaser (the credit card issuer) is treated as the person that paid the tax and makes the claim if the credit card issuer: Is registered by the IRS, Has established that the amount of tax has not been collected from the person who purchased the gasoline or has obtained written consent from the ultimate purchaser to the allowance of the credit or refund, and Has repaid or agreed to repay the amount of the tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to the allowance of the credit or refund, or has made arrangements that provide the ultimate vendor with reimbursement of the tax. 2011 1040ez form   If the requirements above are not met by the credit card issuer, the credit card issuer must collect the tax from the ultimate purchaser and only the ultimate purchaser may make the claim. 2011 1040ez form How to make the claim. 2011 1040ez form   If the claim is made by the credit card issuer, see Schedule C  (Form 720) or Schedule 8 (Form 8849). 2011 1040ez form Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) For conditions to an allowance of a credit or refund on exported dyed diesel fuel and dyed kerosene, see Exported taxable fuel, earlier. 2011 1040ez form Ultimate purchasers. 2011 1040ez form   The following are nontaxable uses of diesel fuel and kerosene (defined earlier) for which a credit or refund may be allowable to an ultimate purchaser. 2011 1040ez form On a farm for farming purposes. 2011 1040ez form Off-highway business use. 2011 1040ez form Export. 2011 1040ez form In a qualified local bus. 2011 1040ez form In a school bus. 2011 1040ez form Other than as a fuel in a propulsion engine of a diesel-powered highway vehicle (such as home heating oil). 2011 1040ez form Exclusive use by a qualified blood collector organization. 2011 1040ez form In a highway vehicle owned by the United States that is not used on a highway. 2011 1040ez form Exclusive use by a nonprofit educational organization (see Sales by Registered Ultimate Vendors and Credit Card Purchases, later). 2011 1040ez form Exclusive use by a state, political subdivision of a state, or the District of Columbia (see Sales by Registered Ultimate Vendors and Credit Card Purchases, later). 2011 1040ez form In a vehicle owned by an aircraft museum. 2011 1040ez form As a fuel in a propulsion engine of a diesel-powered train. 2011 1040ez form Sales by Registered Ultimate Vendors The following are the sales for which a credit or refund may be allowable to the registered ultimate vendor only. 2011 1040ez form Undyed diesel fuel or undyed kerosene sold for the exclusive use by a state or local government (if credit card rules (defined later) do not apply), Undyed kerosene sold from a blocked pump (defined below), or Undyed diesel fuel or undyed kerosene used in certain intercity and local buses, only if the ultimate purchaser waives its right to the credit or refund by providing the registered ultimate vendor with a waiver. 2011 1040ez form Registered ultimate vendor (state use). 2011 1040ez form   This is a person that sells undyed diesel fuel or undyed kerosene to a state or local government for its exclusive use (including essential government use by an Indian tribal government). 2011 1040ez form The diesel fuel or kerosene must be purchased by the state without the use of a credit card, issued to the state by the credit card issuer, in order for the ultimate vendor to make the claim. 2011 1040ez form The ultimate vendor must be registered by the IRS. 2011 1040ez form See Registration Requirements, earlier. 2011 1040ez form Registered ultimate vendor (blocked pump). 2011 1040ez form   This is an ultimate vendor that sells undyed kerosene from a blocked pump. 2011 1040ez form   A credit or refund may be allowable to a registered ultimate vendor (blocked pump) if the vendor sold to a buyer undyed kerosene from a blocked pump for use other than as a fuel in a diesel-powered highway vehicle and the vendor had no reason to believe the kerosene would not be used in that manner. 2011 1040ez form Blocked pump. 2011 1040ez form   A blocked pump is a fuel pump that meets all the following requirements. 2011 1040ez form It is used to make retail sales of undyed kerosene for use by the buyer in any nontaxable use. 2011 1040ez form It is at a fixed location. 2011 1040ez form It is identified with a legible and conspicuous notice stating, “UNDYED UNTAXED KEROSENE, NONTAXABLE USE ONLY. 2011 1040ez form ” It meets either of the following conditions. 2011 1040ez form It cannot reasonably be used to dispense fuel directly into the fuel supply tank of a diesel-powered highway vehicle or train. 2011 1040ez form It is locked by the vendor after each sale and unlocked by the vendor only in response to a buyer's request for undyed kerosene for use other than as a fuel in a diesel-powered highway vehicle or train. 2011 1040ez form Registered ultimate vendor (certain intercity and local buses). 2011 1040ez form   This is an ultimate vendor that sells undyed diesel fuel or undyed kerosene to the ultimate purchaser for use in certain intercity and local buses. 2011 1040ez form   The registered ultimate vendor may make the claim if the ultimate purchaser waives its right to the credit or refund by providing the registered ultimate vendor with a waiver. 2011 1040ez form A sample waiver is included as Model Waiver N in the Appendix. 2011 1040ez form The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. 2011 1040ez form Credit Card Purchases. 2011 1040ez form   If undyed diesel fuel or kerosene is purchased with a credit card issued to a state, the person who extended credit to the state (the credit card issuer) is treated as the person that paid the tax and makes the claim if the credit card issuer: Is registered by the IRS, Has established that the amount of tax has not been collected from the person who purchased the diesel fuel or kerosene, or has obtained written consent from the ultimate purchaser to the allowance of the credit or refund, and Has repaid or agreed to repay the amount of the tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to the allowance of the credit or refund, or has made arrangements that provide the ultimate vendor with reimbursement of the tax. 2011 1040ez form   If the requirements above are not met by the credit card issuer, the credit card issuer must collect the tax from the ultimate purchaser and only the ultimate purchaser may make the claim. 2011 1040ez form Diesel-Water Fuel Emulsion A claim for credit or refund may be made for the nontaxable use of a diesel-water fuel emulsion and for undyed diesel fuel used to produce a diesel-water fuel emulsion. 2011 1040ez form The claim rate for nontaxable use of a diesel-water fuel emulsion taxed at $. 2011 1040ez form 198 per gallon is $. 2011 1040ez form 197 (if exported, the claim rate is $. 2011 1040ez form 198). 2011 1040ez form The following are the nontaxable uses for a diesel-water fuel emulsion for which a credit or refund may be allowable to an ultimate purchaser. 2011 1040ez form On a farm for farming purposes. 2011 1040ez form Off-highway business use. 2011 1040ez form Export. 2011 1040ez form In a qualified local bus. 2011 1040ez form In a school bus. 2011 1040ez form Other than as fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway use). 2011 1040ez form Exclusive use by a qualified blood collector organization. 2011 1040ez form In a highway vehicle owned by the United States that is not used on a highway. 2011 1040ez form Exclusive use by a nonprofit educational organization. 2011 1040ez form Exclusive use by a state, political subdivision of a state, or the District of Columbia. 2011 1040ez form In an aircraft or vehicle owned by an aircraft museum. 2011 1040ez form Blender claims. 2011 1040ez form   The claim rate for undyed diesel fuel taxed at $. 2011 1040ez form 244 and used to produce a diesel-water fuel emulsion is $. 2011 1040ez form 046 per gallon of diesel fuel so used. 2011 1040ez form The blender must be registered by the IRS in order to make the claim. 2011 1040ez form The blender must attach a statement to the claim certifying that: The diesel-water fuel emulsion contains at least 14% water, The emulsion additive is registered by a United States manufacturer with the EPA under section 211 of the Clean Air Act as in effect on March 31, 2003, Undyed diesel fuel taxed at $. 2011 1040ez form 244 was used to produce the diesel-water fuel emulsion, and The diesel-water fuel emulsion was used or sold for use in the blender's trade or business. 2011 1040ez form Kerosene for Use in Aviation Ultimate purchasers. 2011 1040ez form   Ultimate purchasers of kerosene used in certain aviation uses may make a claim if the rate of tax on their use is less than the rate of tax that was charged on the kerosene. 2011 1040ez form   The ultimate purchaser of the kerosene used in commercial aviation (other than foreign trade) and noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia) is eligible to make a claim if the ultimate purchaser certifies that the right to make the claim has not been waived. 2011 1040ez form Generally, the ultimate purchaser is the aircraft operator. 2011 1040ez form   The following are the nontaxable uses of kerosene used in noncommercial aviation for which a credit or refund may be allowable to the ultimate purchaser. 2011 1040ez form On a farm for farming purposes. 2011 1040ez form Certain helicopter and fixed-wing aircraft uses. 2011 1040ez form Exclusive use by a qualified blood collector organization. 2011 1040ez form Exclusive use by a nonprofit educational organization. 2011 1040ez form In an aircraft owned by an aircraft museum. 2011 1040ez form In military aircraft. 2011 1040ez form Kerosene for use partly in commercial aviation and partly in nonexempt, noncommercial aviation. 2011 1040ez form   If the fuel is used partly for use in commercial aviation and partly for use in nonexempt, noncommercial aviation, the operator may identify, either at the time of purchase or after the kerosene has been used, the amount that will be (or has been) used in commercial aviation. 2011 1040ez form At the same time, the operator would either make the claim or waive the right to make the claim for credit or refund of the kerosene for use in commercial and nonexempt, noncommercial aviation. 2011 1040ez form   If the operator does not identify the amount of kerosene that will be (or has been) used in commercial aviation, the operator may provide a certificate to the ultimate vendor similar to Model Certificate Q in the Appendix. 2011 1040ez form For kerosene purchased with the certificate, used in commercial aviation, and taxed at $. 2011 1040ez form 244 per gallon, use of the certificate will be treated as a waiver of the right to claim a credit or refund for the $. 2011 1040ez form 025 per gallon part of the tax. 2011 1040ez form The ultimate vendor may make this claim. 2011 1040ez form The operator may make a claim for the $. 2011 1040ez form 175 tax per gallon of the kerosene, but cannot waive the right to make the claim for the $. 2011 1040ez form 175 tax per gallon. 2011 1040ez form Sales by Registered Ultimate Vendors Kerosene for use in commercial aviation or noncommercial aviation. 2011 1040ez form   The registered ultimate vendor of kerosene for use in commercial aviation (other than foreign trade) or noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia) may make this claim if the ultimate purchaser waives its right to the credit or payment by providing the registered ultimate vendor with a waiver. 2011 1040ez form A sample waiver is included as Model Waiver L in the Appendix. 2011 1040ez form The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. 2011 1040ez form   Noncommercial aviation means any use of an aircraft not described as commercial aviation. 2011 1040ez form For the definition of commercial aviation, see Commercial aviation on page 11. 2011 1040ez form Kerosene for use in nonexempt, noncommercial aviation. 2011 1040ez form   Only the registered ultimate vendor may claim a credit or payment for sales of kerosene for use in nonexempt, noncommercial aviation. 2011 1040ez form The ultimate vendor must be registered by the IRS (activity letter UA) and have the required certificate from the ultimate purchaser. 2011 1040ez form A sample certificate is included as Model Certificate Q in the Appendix. 2011 1040ez form The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. 2011 1040ez form Kerosene for use in aviation by a state or local government. 2011 1040ez form   Only the registered ultimate vendor may claim a credit or payment for sales of kerosene for use in aviation to a state or local government for its exclusive use (including essential government use by an Indian tribal government). 2011 1040ez form The kerosene for use in aviation must be purchased by the state without the use of a credit card in order for the ultimate vendor to make the claim. 2011 1040ez form The ultimate vendor must be registered by the IRS (activity letter UV) and have the required certificate from the ultimate purchaser. 2011 1040ez form A sample certificate is included as Model Certificate P in the Appendix. 2011 1040ez form The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. 2011 1040ez form Credit card purchases. 2011 1040ez form   If taxed kerosene for use in aviation is purchased with a credit card issued to a state, the person who extended credit to the state (the credit card issuer) is treated as the person that paid the tax and makes the claim if the credit card issuer: Is registered by the IRS, Has established that the amount of tax has not been collected from the person who purchased the kerosene, or has obtained written consent from the ultimate purchaser to the allowance of the credit or refund, and Has repaid or agreed to repay the amount of the tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to the allowance of the credit or refund, or has made arrangements that provide the ultimate vendor with reimbursement of the tax. 2011 1040ez form   If the requirements above are not met by the credit card issuer, the credit card issuer must collect the tax from the ultimate purchaser and only the ultimate purchaser may make the claim. 2011 1040ez form Other Fuels (Including Alternative Fuels) Credit or refund for nontaxable use of taxed Other Fuels may be allowable to an ultimate purchaser. 2011 1040ez form While tax is generally imposed on delivery, Other Fuels are taxed prior to delivery in the case of certain bulk sales described in chapter 1. 2011 1040ez form The following are the nontaxable uses of Other Fuels for which a credit or refund may be allowable to the ultimate purchaser. 2011 1040ez form On a farm for farming purposes. 2011 1040ez form Off-highway business use. 2011 1040ez form In a boat engaged in commercial fishing. 2011 1040ez form In certain intercity and local buses. 2011 1040ez form In a school bus. 2011 1040ez form In a qualified local bus. 2011 1040ez form Exclusive use by a qualified blood collector organization. 2011 1040ez form Exclusive use by a nonprofit educational organization. 2011 1040ez form Exclusive use by a state, political subdivision of a state, or the District of Columbia. 2011 1040ez form In an aircraft or vehicle owned by an aircraft museum. 2011 1040ez form Use in any boat operated by the United States for its exclusive use or any vessel of war of any foreign nation. 2011 1040ez form See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit, later. 2011 1040ez form Refunds of Second Tax The tax on dyed diesel fuel for inland waterways fuel use applies at the rate listed on Form 720. 2011 1040ez form This is in addition to all other taxes imposed on the sale or use of the fuel. 2011 1040ez form The section 4081(e) refund (discussed below) cannot be claimed. 2011 1040ez form If the tax is paid and reported to the government on more than one taxable event for a taxable fuel under section 4081, the person paying the “second tax” may claim a refund (without interest) of that tax if certain conditions and reporting requirements are met. 2011 1040ez form No credit against any tax is allowed for this tax. 2011 1040ez form For information about taxable events, see the discussions under Gasoline, Diesel Fuel and Kerosene and Kerosene for Use in Aviation in chapter 1. 2011 1040ez form Conditions to allowance of refund. 2011 1040ez form   A claim for refund of the tax is allowed only if all the following conditions are met. 2011 1040ez form A tax on the fuel was paid to the government and not credited or refunded (the “first tax”). 2011 1040ez form After the first tax was imposed, another tax was imposed on the same fuel and was paid to the government (the “second tax”). 2011 1040ez form The person that paid the second tax filed a timely claim for refund containing the information required (see Refund claim, later). 2011 1040ez form The person that paid the first tax has met the reporting requirements, discussed next. 2011 1040ez form Reporting requirements. 2011 1040ez form   Generally, the person that paid the first tax must file a “First Taxpayer's Report” with its Form 720 for the quarter to which the report relates. 2011 1040ez form A model first taxpayer's report is shown in the Appendix as Model Certificate B. 2011 1040ez form The report must contain all information needed to complete the model. 2011 1040ez form   By the due date for filing the Form 720, you must also send a separate copy of the report to the following address. 2011 1040ez form Department of the Treasury Internal Revenue Service  Cincinnati, OH 45999-0555 Write “EXCISE – FIRST TAXPAYER'S REPORT” across the top of that copy. 2011 1040ez form Optional reporting. 2011 1040ez form   A first taxpayer's report is not required for the tax imposed on: Removal at a terminal rack, Nonbulk entries into the United States, and Removals or sales by blenders. 2011 1040ez form However, if the person liable for the tax expects that another tax will be imposed on that fuel, that person should (but is not required to) file a first taxpayer's report. 2011 1040ez form Providing information. 2011 1040ez form   The first taxpayer must give a copy of the report to the buyer of the fuel within the bulk transfer/terminal system or to the owner of the fuel immediately before the first tax was imposed, if the first taxpayer is not the owner at that time. 2011 1040ez form If an optional report is filed, a copy should (but is not required to) be given to the buyer or owner. 2011 1040ez form   A person that receives a copy of the first taxpayer's report and later sells the fuel within the bulk transfer/terminal system must give the copy and a “Statement of Subsequent Seller” to the buyer. 2011 1040ez form If the later sale is outside the bulk transfer/terminal system and that person expects that another tax will be imposed, that person should (but is not required to) give the copy and the statement to the buyer. 2011 1040ez form A model statement of subsequent seller is shown in the Appendix as Model Certificate A. 2011 1040ez form The statement must contain all information necessary to complete the model. 2011 1040ez form   If the first taxpayer's report relates to fuel sold to more than one buyer, copies of that report must be made when the fuel is divided. 2011 1040ez form Each buyer must be given a copy of the report. 2011 1040ez form Refund claim. 2011 1040ez form   You must have filed Form 720 and paid the second tax before you file for a refund of that tax. 2011 1040ez form You must make your claim for refund on Form 8849. 2011 1040ez form Complete Schedule 5 (Form 8849) and attach it to your Form 8849. 2011 1040ez form Do not include this claim with a claim under another tax provision. 2011 1040ez form You must not have included the second tax in the price of the fuel and must not have collected it from the purchaser. 2011 1040ez form You must submit the following information with your claim. 2011 1040ez form A copy of the first taxpayer's report (discussed earlier). 2011 1040ez form A copy of the statement of subsequent seller if the fuel was bought from someone other than the first taxpayer. 2011 1040ez form Definitions of Nontaxable Uses This section provides definitions of the terms used in Table 2-1 for nontaxable uses. 2011 1040ez form If applicable, the type of use number from Table 2-1 is indicated in each heading. 2011 1040ez form Type of use table. 2011 1040ez form   The first column of the table is the number you enter on Form 4136, Form 8849, or Schedule C (Form 720) for that type of use. 2011 1040ez form For type of use 2, the mobile machinery parenthetical applies only to Form 8849 and Form 720. 2011 1040ez form Table 2-1. 2011 1040ez form Type of Use Table No. 2011 1040ez form Type of Use 1 On a farm for farming purposes 2 Off-highway business use (for business use other than in a highway vehicle registered or required to be registered for highway use) (other than use in mobile machinery) 3 Export 4 In a boat engaged in commercial fishing 5 In certain intercity and local buses 6 In a qualified local bus 7 In a bus transporting students and employees of schools (school buses) 8 For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway business use) 9 In foreign trade 10 Certain helicopter and fixed-wing aircraft uses 11 Exclusive use by a qualified blood collector organization 12 In a highway vehicle owned by the United States that is not used on a highway 13 Exclusive use by a nonprofit educational organization 14 Exclusive use by a state, political subdivision of a state, or the District of Columbia 15 In an aircraft or vehicle owned by an aircraft museum 16 In military aircraft On a farm for farming purposes (No. 2011 1040ez form 1). 2011 1040ez form   On a farm for farming purposes means fuel used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes. 2011 1040ez form Farm. 2011 1040ez form   A farm includes livestock, dairy, fish, poultry, fruit, fur-bearing animals, and truck farms; orchards; plantations; ranches; nurseries; ranges; and feed yards for fattening cattle. 2011 1040ez form It also includes structures such as greenhouses used primarily for the raising of agricultural or horticultural commodities. 2011 1040ez form A fish farm is an area where fish are grown or raised — not merely caught or harvested. 2011 1040ez form Farming purposes. 2011 1040ez form   As an owner, tenant, or operator, you use fuel on a farm for farming purposes if you use it in any of the following ways. 2011 1040ez form To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. 2011 1040ez form To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. 2011 1040ez form To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. 2011 1040ez form To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. 2011 1040ez form For this use to qualify, you must have produced more than half the commodity so treated during the tax year. 2011 1040ez form Commodity means a single raw product. 2011 1040ez form For example, apples and peaches are two separate commodities. 2011 1040ez form To plant, cultivate, care for, or cut trees or to prepare (other than sawing logs into lumber, chipping, or other milling) trees for market, but only if the planting, etc. 2011 1040ez form , is incidental to your farming operations. 2011 1040ez form Your tree operations will be incidental only if they are minor in nature when compared to the total farming operations. 2011 1040ez form   If any other person, such as a neighbor or custom operator, performs a service for you on your farm for any of the purposes listed in (1) or (2), you are considered to be the ultimate purchaser that used the fuel on a farm for farming purposes. 2011 1040ez form However, see Custom application of fertilizer and pesticide, next. 2011 1040ez form   If doubt exists whether the owner, the tenant, or the operator of the farm bought the fuel, determine who bore the cost of the fuel. 2011 1040ez form For example, if the owner of a farm and the tenant equally share the cost of gasoline that is used on a farm for farming purposes, each can claim a credit for the tax on one-half the fuel used. 2011 1040ez form Custom application of fertilizer and pesticide. 2011 1040ez form   Fuel used on a farm for farming purposes includes fuel used in the application of fertilizer, pesticides, or other substances, including aerial applications. 2011 1040ez form Generally, the applicator is treated as having used the fuel on a farm for farming purposes. 2011 1040ez form For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. 2011 1040ez form For kerosene used in aviation, the ultimate purchaser may make the claim or waive their right to make the claim to the registered ultimate vendor. 2011 1040ez form Fuel used between airfield and farm. 2011 1040ez form   Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as a farming purpose. 2011 1040ez form Fuel not used for farming. 2011 1040ez form   Fuel is not used on a farm for farming purposes if it is used in any of the following ways. 2011 1040ez form Off the farm, such as on the highway or in noncommercial aviation, other than fuel used between the airfield and farm described above, even if the fuel is used in transporting livestock, feed, crops, or equipment. 2011 1040ez form For personal use, such as mowing the lawn. 2011 1040ez form In processing, packaging, freezing, or canning operations. 2011 1040ez form In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. 2011 1040ez form Off-highway business use (No. 2011 1040ez form 2). 2011 1040ez form   Off-highway business use means fuel used in a trade or business or in an income-producing activity other than as a fuel in a highway vehicle registered or required to be registered for use on public highways. 2011 1040ez form The terms “highway vehicle,” “public highway,” and “registered” are defined below. 2011 1040ez form Do not consider any use in a boat as an off-highway business use. 2011 1040ez form   Off-highway business use includes fuels used in any of the following ways. 2011 1040ez form In stationary machines such as generators, compressors, power saws, and similar equipment. 2011 1040ez form For cleaning purposes. 2011 1040ez form In forklift trucks, bulldozers, and earthmovers. 2011 1040ez form   Generally, this use does not include nonbusiness use of fuel, such as use by minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. 2011 1040ez form Example. 2011 1040ez form Caroline owns a landscaping business. 2011 1040ez form She uses power lawn mowers and chain saws in her business. 2011 1040ez form The gasoline used in the power lawn mowers and chain saws qualifies as fuel used in an off-highway business use. 2011 1040ez form The gasoline used in her personal lawn mower at home does not qualify. 2011 1040ez form Highway vehicle. 2011 1040ez form   A highway vehicle is any self-propelled vehicle designed to carry a load over public highways, whether or not it is also designed to perform other functions. 2011 1040ez form Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. 2011 1040ez form A vehicle is a highway vehicle even though the vehicle's design allows it to perform a highway transportation function for only one of the following. 2011 1040ez form A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). 2011 1040ez form A special kind of cargo, goods, supplies, or materials. 2011 1040ez form Some off-highway task unrelated to highway transportation, except as discussed next. 2011 1040ez form Vehicles not considered highway vehicles. 2011 1040ez form   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the credit or refund of fuel taxes. 2011 1040ez form Specially designed mobile machinery for nontransportation functions. 2011 1040ez form A self-propelled vehicle is not a highway vehicle if all the following apply. 2011 1040ez form The chassis has permanently mounted to it machinery or equipment used to perform certain operations (construction, manufacturing, drilling, mining, timbering, processing, farming, or similar operations) if the operation of the machinery or equipment is unrelated to transportation on or off the public highways. 2011 1040ez form The chassis has been specially designed to serve only as a mobile carriage and mount (and power source, if applicable) for the machinery or equipment, whether or not the machinery or equipment is in operation. 2011 1040ez form The chassis could not, because of its special design and without substantial structural modification, be used as part of a vehicle designed to carry any other load. 2011 1040ez form The vehicle must have traveled less than 7,500 miles on public highways during the taxable year. 2011 1040ez form Vehicles specially designed for off-highway transportation. 2011 1040ez form A vehicle is not treated as a highway vehicle if the vehicle is specially designed for the primary function of transporting a particular type of load other than over the public highway and because of this special design, the vehicle's capability to transport a load over a public highway is substantially limited or impaired. 2011 1040ez form To make this determination, you can take into account the vehicle's size, whether the vehicle is subject to licensing, safety, or other requirements, and whether the vehicle can transport a load at a sustained speed of at least 25 miles per hour. 2011 1040ez form It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. 2011 1040ez form Nontransportation trailers and semitrailers. 2011 1040ez form A trailer or semi-trailer is not treated as a highway vehicle if it is specially designed to function only as an enclosed stationary shelter for carrying on a nontransportation function at an off-highway site. 2011 1040ez form For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. 2011 1040ez form Public highway. 2011 1040ez form   A public highway includes any road in the United States that is not a private roadway. 2011 1040ez form This includes federal, state, county, and city roads and streets. 2011 1040ez form Registered. 2011 1040ez form   A vehicle is considered registered when it is registered or required to be registered for highway use under the law of any state, the District of Columbia, or any foreign country in which it is operated or situated. 2011 1040ez form Any highway vehicle operated under a dealer's tag, license, or permit is considered registered. 2011 1040ez form A highway vehicle is not considered registered solely because a special permit allows the vehicle to be operated at particular times and under specified conditions. 2011 1040ez form Dual use of propulsion motor. 2011 1040ez form   Off-highway business use does not include any fuel used in the propulsion motor of a registered highway vehicle even though that motor also operates special equipment by means of a power take-off or power transfer. 2011 1040ez form It does not matter if the special equipment is mounted on the vehicle. 2011 1040ez form Example. 2011 1040ez form The motor of a registered concrete-mixer truck operates both the engine and the mixing unit by means of a power take-off. 2011 1040ez form The fuel used in the motor to run the mixer is not off-highway business use. 2011 1040ez form Use in separate motor. 2011 1040ez form   Off-highway business use includes fuel used in a separate motor to operate special equipment, such as a refrigeration unit, pump, generator, or mixing unit. 2011 1040ez form If you draw fuel from the same tank that supplies fuel to the propulsion motor, you must figure the quantity used in the separate motor operating the special equipment. 2011 1040ez form You may make a reasonable estimate based on your operating experience and supported by your records. 2011 1040ez form   You can use devices that measure the miles the vehicle has traveled (such as hubometers) to figure the gallons of fuel used to propel the vehicle. 2011 1040ez form Add to this amount the fuel consumed while idling or warming up the motor before propelling the vehicle. 2011 1040ez form The difference between your total fuel used and the fuel used to propel the vehicle is the fuel used in the separate motor. 2011 1040ez form Example. 2011 1040ez form Hazel owns a refrigerated truck. 2011 1040ez form It has a separate motor for the refrigeration unit. 2011 1040ez form The same tank supplies both motors. 2011 1040ez form Using the truck's hubometer, Hazel figures that 90% of the fuel was used to propel the truck. 2011 1040ez form Therefore, 10% of the fuel is used in an off-highway business use. 2011 1040ez form Fuel lost or destroyed. 2011 1040ez form   You cannot treat fuel lost or destroyed through spillage, fire, or other casualty as fuel used in an off-highway business use. 2011 1040ez form Export (No. 2011 1040ez form 3). 2011 1040ez form   Export means fuel transported from the United States with the intention that the fuel remain in a foreign country or possession of the United States. 2011 1040ez form Fuel is not exported if it is in the fuel supply tank of a vehicle or aircraft. 2011 1040ez form In a boat engaged in commercial fishing (No. 2011 1040ez form 4). 2011 1040ez form   In a boat engaged in commercial fishing means fuel used in taking, catching, processing, or transporting fish, shellfish, or other aquatic life for commercial purposes, such as selling or processing the catch, on a specific trip basis. 2011 1040ez form They include boats used in both fresh and salt water fishing. 2011 1040ez form They do not include boats used for both sport fishing and commercial fishing on the same trip. 2011 1040ez form In certain intercity and local buses (No. 2011 1040ez form 5). 2011 1040ez form   In certain intercity and local buses means fuel used in a bus engaged in furnishing (for compensation) passenger land transportation available to the general public. 2011 1040ez form The bus must be engaged in one of the following activities. 2011 1040ez form Scheduled transportation along regular routes. 2011 1040ez form Nonscheduled operations if the seating capacity of the bus is at least 20 adults, not including the driver. 2011 1040ez form Vans and similar vehicles used for van-pooling or taxi service do not qualify. 2011 1040ez form Available to the general public. 2011 1040ez form   This means you offer service to more than a limited number of persons or organizations. 2011 1040ez form If a bus operator normally provides charter operations through travel agencies but has buses available for chartering by the general public, this service is available to the general public. 2011 1040ez form A bus does not qualify when its operator uses it to provide exclusive services to only one person, group, or organization. 2011 1040ez form Also, intercity bus transportation does not include transporting students and employees of schools or intercity transportation in a qualified local bus. 2011 1040ez form In a qualified local bus (No. 2011 1040ez form 6). 2011 1040ez form   In a qualified local bus means fuel used in a bus meeting all the following requirements. 2011 1040ez form It is engaged in furnishing (for compensation) intracity passenger land transportation available to the general public. 2011 1040ez form It operates along scheduled, regular routes. 2011 1040ez form It has a seating capacity of at least 20 adults (excluding the driver). 2011 1040ez form It is under contract with (or is receiving more than a nominal subsidy from) any state or local government to furnish the transportation. 2011 1040ez form Intracity passenger land transportation. 2011 1040ez form   This is the land transportation of passengers between points located within the same metropolitan area. 2011 1040ez form It includes transportation along routes that cross state, city, or county boundaries if the routes remain within the metropolitan area. 2011 1040ez form Under contract. 2011 1040ez form   A bus is under contract with a state or local government only if the contract imposes a bona fide obligation on the bus operator to furnish the transportation. 2011 1040ez form More than a nominal subsidy. 2011 1040ez form   A subsidy is more than nominal if it is reasonably expected to exceed an amount equal to 3 cents multiplied by the number of gallons of fuel used in buses on subsidized routes. 2011 1040ez form A company that operates its buses along subsidized and unsubsidized intracity routes may consider its buses qualified local buses only when the buses are used on the subsidized intracity routes. 2011 1040ez form In a school bus (No. 2011 1040ez form 7). 2011 1040ez form   In a school bus means fuel used in a bus engaged in the transportation of students or employees of schools. 2011 1040ez form A school is an educational organization with a regular faculty and curriculum and a regularly enrolled body of students who attend the place where the educational activities occur. 2011 1040ez form For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. 2011 1040ez form 8). 2011 1040ez form   Diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel in the propulsion engine of a diesel-powered highway vehicle or diesel-powered train (not including off-highway business use) means undyed diesel fuel and undyed kerosene used: For home heating, lighting, and cooking; In boats; In stationary machines, such as generators and compressors; For cleaning purposes; or In minibikes and snowmobiles. 2011 1040ez form In foreign trade (No. 2011 1040ez form 9). 2011 1040ez form   In foreign trade means fuel used in civil aircraft employed in foreign trade or trade between the United States and any of its possessions. 2011 1040ez form The term trade includes the transportation of persons or property for hire and the making of the necessary preparations for such transportation. 2011 1040ez form In the case of aircraft registered in a foreign country, the country must allow reciprocal benefits for aircraft registered in the United States. 2011 1040ez form Certain helicopter and fixed-wing aircraft uses (No. 2011 1040ez form 10). 2011 1040ez form   Includes: Certain helicopter uses. 2011 1040ez form   Certain helicopter uses means fuel used by a helicopter for any of the following purposes. 2011 1040ez form Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. 2011 1040ez form Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). 2011 1040ez form Providing emergency medical transportation. 2011 1040ez form   During a use described in items (1) and (2), the helicopter must not take off from, or land at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise use services provided pursuant to section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code. 2011 1040ez form For item (1), treat each flight segment as a separate flight. 2011 1040ez form Fixed-wing aircraft uses. 2011 1040ez form   Fixed-wing aircraft uses means fuel used by a fixed-wing aircraft for any of the following purposes. 2011 1040ez form Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). 2011 1040ez form Providing emergency medical transportation. 2011 1040ez form The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. 2011 1040ez form During a use described in item (1), the aircraft must not take off from, or land at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise use services provided pursuant to section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code. 2011 1040ez form Exclusive use by a qualified blood collector organization (No. 2011 1040ez form 11). 2011 1040ez form   Exclusive use by a qualified blood collector organization means fuel used by the qualified blood collector organization for its exclusive use in the collection, storage, or transportation of blood. 2011 1040ez form Qualified blood collector organization. 2011 1040ez form   A qualified blood collector organization is one that is: Described in section 501(c)(3) and exempt from tax under section 501(a), Primarily engaged in the activity of collecting human blood, Registered by the IRS, and Registered by the Food and Drug Administration to collect blood. 2011 1040ez form In a highway vehicle owned by the United States that is not used on a highway (No. 2011 1040ez form 12). 2011 1040ez form   In a highway vehicle owned by the United States that is not used on a highway means fuel used in a vehicle that was not used on public highways during the period covered by the claim. 2011 1040ez form This use applies whether or not the vehicle is registered or required to be registered for highway use. 2011 1040ez form Exclusive use by a nonprofit educational organization (No. 2011 1040ez form 13). 2011 1040ez form   Exclusive use by a nonprofit educational organization means fuel used by an organization exempt from income tax under section 501(a) that meets both of the following requirements. 2011 1040ez form It has a regular faculty and curriculum. 2011 1040ez form It has a regularly enrolled body of students who attend the place where the instruction normally occurs. 2011 1040ez form   A nonprofit educational organization also includes a school operated by a church or other organization described in section 501(c)(3) if the school meets the above requirements. 2011 1040ez form Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. 2011 1040ez form 14). 2011 1040ez form   Exclusive use by a state, political subdivision of a state, or the District of Columbia means fuel purchased by the state or local government for its exclusive use. 2011 1040ez form A state or local government is any state, any political subdivision thereof, or the District of Columbia. 2011 1040ez form An Indian tribal government is treated as a state only if the fuel is used in an activity that involves the exercise of an essential tribal government function. 2011 1040ez form Gasoline, diesel fuel, and kerosene used by the American Red Cross is considered to be the use of these fuels by a state. 2011 1040ez form In an aircraft or vehicle owned by an aircraft museum (No. 2011 1040ez form 15). 2011 1040ez form   In an aircraft or vehicle owned by an aircraft museum means fuel used in an aircraft or vehicle that is owned by an organization that meets all the following requirements. 2011 1040ez form It is exempt from income tax as an organization described in section 501(c)(3). 2011 1040ez form It is operated as a museum under a state (or District of Columbia) charter. 2011 1040ez form It is operated exclusively for acquiring, exhibiting, and caring for aircraft of the type used for combat or transport in  World War II. 2011 1040ez form   The aircraft or vehicle (such as a ground servicing vehicle for aircraft) must be used exclusively for the purposes described in item (3). 2011 1040ez form In military aircraft (No. 2011 1040ez form 16). 2011 1040ez form   In a military aircraft means fuel used in an aircraft owned by the United States or any foreign nation and constituting a part of its armed forces. 2011 1040ez form In commercial aviation (other than foreign trade). 2011 1040ez form   See Commercial aviation, earlier, for the definition. 2011 1040ez form Use in a train. 2011 1040ez form   Use in a train means fuel used in the propulsion engine of equipment or machinery that rides on rails. 2011 1040ez form This includes use in a locomotive, work train, switching engine, and track maintenance machine. 2011 1040ez form Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit For alternative fuel mixtures produced after December 31, 2011, see How to Claim the Credit below. 2011 1040ez form The section 6426 credit for biodiesel and alternative fuel consists of the biodiesel or renewable diesel mixture credit, alternative fuel credit, and alternative fuel mixture credit. 2011 1040ez form Biodiesel or renewable diesel mixture credit claimant. 2011 1040ez form   Claimant produced a biodiesel mixture by mixing biodiesel with diesel fuel. 2011 1040ez form Claimant produced a renewable diesel mixture by mixing renewable diesel with liquid fuel (other than renewable diesel). 2011 1040ez form   The person that produced and sold or used the mixture in their trade or business is the only person eligible to make this claim. 2011 1040ez form The credit is based on the gallons of biodiesel or renewable diesel in the mixture. 2011 1040ez form Renewable diesel does not include any fuel derived from coprocessing biomass (as defined in section 45K(c)(3)) with a feedstock that is not biomass. 2011 1040ez form Claim requirements. 2011 1040ez form   See the Instructions for Form 720 for the biodiesel or renewable diesel mixture claim requirements. 2011 1040ez form Alternative fuel credit claimant. 2011 1040ez form   For the alternative fuel credit, the registered alternative fueler who (1) sold an alternative fuel at retail delivered it into the fuel supply tank of a motor vehicle or motorboat, (2) sold an alternative fuel, delivered it in bulk taxable use in a motor vehicle or motorboat, and received required statement from the buyer, (3) used an alternative fuel (not sold at retail or in bulk as previously described) motor vehicle or motorboat, or (4) sold an alternative fuel used as a fuel in aviation is the only person eligible to make this claim. 2011 1040ez form Carbon capture requirement. 2011 1040ez form   A credit for Fischer-Tropsch process liquid fuel derived from coal (including peat) can be claimed only if the fuel is derived from coal produced at a gasification facility that separates and sequesters at least 75% of the facility's total carbon dioxide emissions. 2011 1040ez form Alternative fuel credit. 2011 1040ez form   The registered alternative fueler is the person eligible to make the claim. 2011 1040ez form An alternative fueler is the person liable for tax on alternative fuel under the rules for taxable events for Other Fuels (discussed in chapter 1) or would be liable but for an exemption for nontaxable uses. 2011 1040ez form An alternative fueler includes a person who sells for use or uses an alternative fuel in aviation. 2011 1040ez form Alternative fuel mixture credit claimant. 2011 1040ez form   For the alternative fuel mixture credit, the registered alternative fueler that produced and sold or used the mixture as a fuel in their trade or business is the only person eligible to make this claim. 2011 1040ez form The credit is based on the gallons of alternative fuel in the mixture. 2011 1040ez form An alternative fuel mixture is a mixture of alternative fuel and section 4081 taxable fuel (gasoline, diesel fuel, or kerosene). 2011 1040ez form Registration. 2011 1040ez form   You must be registered by the IRS to be eligible to claim the section 6426 fuel credit. 2011 1040ez form See Registration Requirements in chapter 1. 2011 1040ez form Credits for fuel provide incentive for United States production. 2011 1040ez form   The section 6426 fuel credit may not be claimed for alternative fuel that is produced outside the United States for use as a fuel outside the United States. 2011 1040ez form The United States includes any possession of the United States. 2011 1040ez form Credit for fuels derived from paper or pulp production. 2011 1040ez form   Credit for alternative fuels and alternative fuel mixtures for any fuel derived from the production of paper or pulp are not available for fuel sold or used on or after December 31, 2009. 2011 1040ez form How to Claim the Credit Any biodiesel or renewable diesel mixture credit must first be claimed on Schedule C to reduce your taxable fuel liability reported on Form 720. 2011 1040ez form Any excess credit may be claimed on Schedule C (Form 720), Schedule 3 (Form 8849), Form 4136, or Form 8864, Biodiesel and Renewable Diesel Fuels Credit. 2011 1040ez form See Notice 2005-4 and the Instructions for Form 720 for more information. 2011 1040ez form Also see Notice 2013-26 on page 984 of I. 2011 1040ez form R. 2011 1040ez form B. 2011 1040ez form 2013-18 at www. 2011 1040ez form irs. 2011 1040ez form gov/pub/irs-irbs/irb13-18. 2011 1040ez form pdf; and see chapter 2, later. 2011 1040ez form Coordination with income tax credit. 2011 1040ez form   Only one credit may be taken for any amount of biodiesel or renewable diesel. 2011 1040ez form If any amount is claimed (or will be claimed) for any amount of biodiesel or renewable diesel on Form 720, Form 8849, or Form 4136, then a claim cannot be made on Form 8864 for that amount of biodiesel or renewable diesel. 2011 1040ez form   Any alternative fuel credit must first be claimed on Schedule C (Form 720) to reduce your section 4041 taxable fuel liability for alternative fuel and CNG reported on Form 720. 2011 1040ez form Any excess credit may claimed on Schedule C (Form 720), Schedule 3 (Form 8849), or Form 4136. 2011 1040ez form   For alternative fuel mixtures produced after December 31, 2011, the alternative fuel mixture credit can be claimed on Schedule C (Form 720), not on Form 4136 or Schedule 3 (Form 8849), and only to the extent of your section 4081 taxable fuel liability for gasoline, diesel fuel and kerosene reported on Form 720. 2011 1040ez form   Calculate the limitation for alternative fuel mixtures separately and enter on Schedule C (Form 720), line 14, only the gallons of mixtures that do not exceed your section 4081 taxable fuel liability. 2011 1040ez form Filing Claims This section tells you how to make a claim for a credit or refund of excise taxes on fuels. 2011 1040ez form This section also covers recordkeeping requirements and when to include the credit or refund in your income. 2011 1040ez form Generally, you will provide all the information needed to claim a credit or refund when you properly complete Form 8849, Form 4136, Schedule C (Form 720), Form 6478, or Form 8864. 2011 1040ez form In some cases, you will have to attach additional information. 2011 1040ez form You need to keep records that support your claim for a credit or refund. 2011 1040ez form Keep at your principal place of business all records needed to enable the IRS to verify that you are the person entitled to claim a credit or refund and the amount you claimed. 2011 1040ez form Ultimate purchaser. 2011 1040ez form   Ultimate purchasers may make claims for the nontaxable use of fuels on Form 4136, Schedule 1 (Form 8849), and Schedule C (Form 720) if reporting excise tax liability on that return. 2011 1040ez form If you are an ultimate purchaser, you must keep the following records. 2011 1040ez form The number of gallons purchased and used during the period covered by your claim. 2011 1040ez form The dates of the purchases. 2011 1040ez form The names and addresses of suppliers and amounts purchased from each in the period covered by your claim. 2011 1040ez form The nontaxable use for which you used the fuel. 2011 1040ez form The number of gallons used for each nontaxable use. 2011 1040ez form It is important that your records show separately the number of gallons used for each nontaxable use that qualifies as a claim. 2011 1040ez form If the fuel is exported, you must have proof of exportation. 2011 1040ez form   For more information about keeping records, see Publication 583, Starting a Business and Keeping Records, or chapter 1 of Publication 17, Your Federal Income Tax for Individuals. 2011 1040ez form Exceptions. 2011 1040ez form    Generally, the ultimate purchaser may not claim a credit or refund for undyed diesel fuel, undyed kerosene, or kerosene for use in aviation sold for the exclusive use of a state or local government. 2011 1040ez form However, see Claims by credit card issuers, later, for an exception. 2011 1040ez form The ultimate purchaser may not claim a credit or refund as follows. 2011 1040ez form The ultimate purchaser of gasoline or aviation gasoline used by a state or local government for its exclusive use or by a nonprofit educational organization for its exclusive use may waive its right to make a claim by providing a certificate that is signed under penalties of perjury by a person authorized to bind the ultimate purchaser and is in the same format as the Model Certificate M. 2011 1040ez form A new certificate is required each year or when any information in the current certificate expires. 2011 1040ez form The ultimate purchaser of kerosene for use in commercial aviation or noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia) may waive its right to make a claim by providing a waiver that is signed under penalties of perjury by a person authorized to bind the ultimate purchaser and is in the same format as the Model Waiver L. 2011 1040ez form A new waiver is required each year or when any information in the current waiver expires. 2011 1040ez form The ultimate purchaser of undyed diesel fuel or undyed kerosene used in certain intercity and local buses may waive its right to make a claim by providing a waiver that is signed under penalties of perjury by a person authorized to bind the ultimate purchaser and is in the same format as the Model Waiver N. 2011 1040ez form A new waiver is required each year or when any information in the current waiver expires. 2011 1040ez form The ultimate purchaser of kerosene for use in nonexempt, noncommercial aviation must provide a certificate that is signed under penalties of perjury by a person authorized to bind the ultimate purchaser and is in the same format as the Model Certificate Q. 2011 1040ez form A new certificate is required each year or when any information in the current certificate expires. 2011 1040ez form Registered ultimate vendor. 2011 1040ez form   Registered ultimate vendors may make claims for certain sales of fuels on Form 4136, Schedule 2 (Form 8849), and Schedule C (Form 720) if reporting excise tax liability on that return. 2011 1040ez form If you are a registered ultimate vendor, you must keep certain information pertaining to the sale of the fuel. 2011 1040ez form   To make a claim, you must have sold the fuel at a tax-excluded price, repaid the tax to the buyer, or obtained the buyer's written consent to the allowance of the claim. 2011 1040ez form You are required to have a valid certificate or waiver in your possession in order to make the claim. 2011 1040ez form   In addition, you must have a registration number that has not been revoked or suspended. 2011 1040ez form See Form 637. 2011 1040ez form State use. 2011 1040ez form   To make a claim as an ultimate vendor (state), you must have a UV registration number and the fuel cannot be purchased with a credit card as explained below. 2011 1040ez form If you sell undyed diesel fuel, undyed kerosene, or kerosene for use in aviation for use by a state or local government, you must keep the following information. 2011 1040ez form The name and taxpayer identification number of each person (government unit) that bought the fuel. 2011 1040ez form The number of gallons sold to each person. 2011 1040ez form An unexpired certificate from the buyer. 2011 1040ez form See Model Certificate P in the Appendix. 2011 1040ez form The certificate expires on the earlier of 1 year after the date of the certificate or the date a new certificate is given to the registered ultimate vendor. 2011 1040ez form Nonprofit educational organization and state use. 2011 1040ez form   To make a claim as an ultimate vendor (nonprofit educational organization or state), you must have a UV registration number and the fuel cannot be purchased with a credit card as explained later. 2011 1040ez form If you sell gasoline or aviation gasoline to a nonprofit educational organization for its exclusive use or to a state or local government for its exclusive use, you must keep the following information. 2011 1040ez form The name and taxpayer identification number of each person (nonprofit educational organization or government unit) that bought the fuel. 2011 1040ez form The number of gallons sold to each person. 2011 1040ez form An unexpired certificate from the buyer. 2011 1040ez form See Model Certificate M in the Appendix. 2011 1040ez form  The certificate expires on the earlier of 1 year after the date of the certificate or the date a new certificate is given to the registered ultimate vendor. 2011 1040ez form Blocked pump. 2011 1040ez form   To make a claim as an ultimate vendor (blocked pump), you must have a UP registration number. 2011 1040ez form If you sell undyed kerosene (other than kerosene for use in aviation) from a pump that qualifies as a blocked pump because it is locked by you after each sale and is unlocked by you at the request of the buyer, you must keep the following information for each sale of more than 5 gallons. 2011 1040ez form The date of each sale. 2011 1040ez form The name and address of the buyer. 2011 1040ez form The number of gallons sold to that buyer. 2011 1040ez form Certain intercity and local bus use. 2011 1040ez form   To make a claim as an ultimate vendor of undyed diesel fuel or undyed kerosene used in certain intercity and local buses, you must have a UB registration number. 2011 1040ez form You must keep the following information. 2011 1040ez form The date of each sale. 2011 1040ez form The name and address of the buyer. 2011 1040ez form The number of gallons sold to the buyer. 2011 1040ez form A copy of the waiver signed by the buyer at the time the credit or payment is claimed. 2011 1040ez form See Model Waiver N in the Appendix. 2011 1040ez form Kerosene for use in commercial aviation or noncommercial aviation. 2011 1040ez form   To make a claim as an ultimate vendor of kerosene for use in commercial aviation (other than foreign trade) or noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia), you must have a UA registration number. 2011 1040ez form See Kerosene for use in aviation, earlier, for a list of nontaxable uses. 2011 1040ez form You must keep the following information. 2011 1040ez form The date of each sale. 2011 1040ez form The name and address of the buyer. 2011 1040ez form The number of gallons sold to the buyer. 2011 1040ez form A copy of the waiver signed by the buyer at the time the credit or payment is claimed. 2011 1040ez form See Model Waiver L in the Appendix. 2011 1040ez form Kerosene for use in nonexempt, noncommercial aviation. 2011 1040ez form   To make a claim as an ultimate vendor of kerosene for use in nonexempt, noncommercial aviation, you must have a UA registration number. 2011 1040ez form You must keep the following information. 2011 1040ez form The date of each sale. 2011 1040ez form The name and address of the buyer. 2011 1040ez form The number of gallons sold to the buyer. 2011 1040ez form A copy of the certificate signed by the buyer at the time the credit or payment is claimed. 2011 1040ez form See Model Certificate Q in the Appendix. 2011 1040ez form Claims by credit card issuers. 2011 1040ez form   For sales of gasoline, aviation gasoline, diesel fuel, kerosene, or kerosene for use in aviation that are purchased by an exempt user with the use of a credit card, the registered credit card issuer is the only person who can make the claim. 2011 1040ez form An exempt user for this purpose is: For gasoline or aviation gasoline, a state or local government (including essential government use by an Indian tribal government) or a nonprofit educational organization; or For diesel fuel, kerosene, or kerosene for use in aviation, a state or local government (including essential government use by an Indian tribal government). 2011 1040ez form   If gasoline is purchased without the use of a credit card, then the registered ultimate vendor of the gasoline may make the claim for refund or credit. 2011 1040ez form However, if the gasoline is purchased with a credit card issued to a state, but the credit card issuer is not registered by the IRS or does not meet the conditions described, the credit card issuer must collect the tax and the state may make the claim. 2011 1040ez form   If diesel fuel, kerosene, or kerosene for use in aviation is purchased without the use of a credit card, the registered ultimate vendor may make the claim for refund or credit. 2011 1040ez form A state is not allowed to make a claim for these fuels. 2011 1040ez form However, if the diesel fuel or kerosene is purchased with a credit card issued to a state, but the credit card issuer is not registered by the IRS or does not meet the conditions described, the credit card issuer must collect the tax and the state may make the claim. 2011 1040ez form   The claim from the credit card issuer must contain the following information as it applies to the fuel covered in the claim. 2011 1040ez form The total number of gallons. 2011 1040ez form Its registration number. 2011 1040ez form A statement that it has not collected the amount of tax from the ultimate purchaser or has obtained the written consent of the ultimate purchaser to make the claim. 2011 1040ez form A statement that it has repaid or agreed to repay the amount of tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to make the claim, or has otherwise made arrangements which directly or indirectly provide the ultimate vendor with reimbursement of the tax. 2011 1040ez form Has in its possession an unexpired certificate similar to Model Certificate R in the Appendix and has no reason to believe any of the information in the certificate is false. 2011 1040ez form Taxpayer identification number. 2011 1040ez form   To file a claim, you must have a taxpayer identification number. 2011 1040ez form Your taxpayer identification number can be an: Employer identification number (EIN), Social security number (SSN), or Individual taxpayer identification number (ITIN), if you are an alien individual and do not have and are not eligible to get an SSN. 2011 1040ez form   If you normally file only a U. 2011 1040ez form S. 2011 1040ez form individual income tax return (such as Form 1040 or 1040NR), use your SSN or ITIN. 2011 1040ez form You get an SSN by filing Form SS-5, Application for a Social Security Card, with the Social Security Administration. 2011 1040ez form To get an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. 2011 1040ez form   If you operate a business, use your EIN. 2011 1040ez form If you do not have an EIN, you may apply for one online. 2011 1040ez form Go to the IRS website at irs. 2011 1040ez form gov/businesses/small and click on the “Employer ID Numbers (EINs)” link. 2011 1040ez form You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. 2011 1040ez form Claiming A Refund Generally, you may claim a refund of excise taxes on Form 8849. 2011 1040ez form Complete and attach to Form 8849 the appropriate Form 8849 schedules. 2011 1040ez form The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. 2011 1040ez form If you file Form 720, you can use the Schedule C (Form 720) for your refund claims for the quarter. 2011 1040ez form See the Instructions for Form 720. 2011 1040ez form Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Schedule C (Form 720) or Form 4136. 2011 1040ez form The alternative fuel mixture credit must be claimed on Schedule C (Form 720) against your section 4081 taxable fuel liability for gasoline, diesel, and kerosene and any excess is not allowed. 2011 1040ez form The alternative fuel credit must first be claimed on Schedule C (Form 720) against your section 4041 taxable fuel liability for alternative fuel and CNG. 2011 1040ez form To the extent the alternative fuel credit exceeds this taxable fuel liability, a payment is allowed and may be claimed as a credit on Schedule C (Form 720), or as an income tax credit on Forms 4136, 6478, or 8864, as applicable. 2011 1040ez form Only one claim may be made for any particular amount of alternative fuel. 2011 1040ez form Claiming a Credit on Form 4136 For alternative fuel mixtures produced after December 31, 2011, the alternative fuel mixture credit cannot be claimed on Form 4136. 2011 1040ez form See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2, earlier. 2011 1040ez form A credit may be claimed for certain uses and sales of fuels on Form 4136 when you file your income tax return at the end of the year. 2011 1040ez form If you meet certain requirements (discussed earlier), you may be able to make a claim during the year. 2011 1040ez form Credit only. 2011 1040ez form   You can claim the following taxes only as a credit on Form 4136. 2011 1040ez form Tax on fuels used for nontaxable uses if the total for your tax year is less than $750. 2011 1040ez form Tax on fuel you did not include in any claim for refund previously filed for any quarter of your tax year. 2011 1040ez form Tax on fuel you used in mobile machinery (off-highway business use) that traveled less than 7,500 miles on public highways. 2011 1040ez form Do not claim a credit for any amount for which you have filed a refund claim on Form 8849 or credit on Schedule C (Form 720). 2011 1040ez form When to file. 2011 1040ez form   You can claim a fuel tax credit on your income tax return for the year you used the fuel (or sold the fuel in the case of a registered ultimate vendor claim). 2011 1040ez form You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. 2011 1040ez form Generally, you must file an amended return by the later of 3 years from the date you filed your original return or within 2 years from the date you paid the income tax. 2011 1040ez form How to claim a credit. 2011 1040ez form   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, or farmers' cooperative association. 2011 1040ez form Individuals. 2011 1040ez form   You claim the credit on the “Credits from” line of Form 1040. 2011 1040ez form Also check box b on that line. 2011 1040ez form If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. 2011 1040ez form Partnerships. 2011 1040ez form   Partnerships (other than electing large partnerships) claim the credit by including a statement on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. 2011 1040ez form , showing each partner's share of the number of gallons of each fuel sold or used for a non
Print - Click this link to Print this page

Phone Forums - Retirement Plans

Free phone forums featuring IRS employees discussing retirement plan topics.

Upcoming Phone Forums

Check back for upcoming phone forums.


Continuing Education (CE) Credits

  • Enrolled Agents and Enrolled Retirement Plan Agents may earn CE credit for attending the entire phone forum. The forum is also intended to meet the CE requirements for Enrolled Actuaries, but the final decision rests with the Joint Board for the Enrollment of Actuaries. Other professional groups should consult with their licensing agencies regarding CE credit.
  • Participants must register individually and use their own assigned User ID to receive CE credit.
  • Each participant must use an individual phone line to establish attendance and the length of time attending the forum.
  • A Certificate of Completion will be emailed to the participants who meet the attendance requirement about a week after the forum.
  • Interested in other opportunities to earn free CE credits?

If you have question(s), please contact us at ep.phoneforum@irs.gov.



Recently Held Phone Forums

An Overview of the 2013 Cumulative List of Changes in Plan Qualification- March 13, 2014 - Discussed the list of changes plan sponsors and practitioners must make to a plan before submitting determination letter applications beginning February 1, 2014 (Notice 2013-84). 
Handouts: An Overview of the 2013 Cumulative List of Changes in Plan Qualification presentation and Notice 2013-84

Upcoming Employee Plans Guidance Phone Forum - February 26, 2014 (scheduled previously for October 29, 2013) - Reviewed retirement benefit items on the 2013-2014 Priority Guidance Plan released on August 9 and other projects in EP Technical Guidance.
Handout: Employee Plans Technical Guidance

Ethical Standards of Employee Benefits Practice – What to Ask and Say to Clients, and What to Tell the IRS - January 29, 2014 (rebroadcast February 6, 2014) - Discussed an employee benefits practitioner’s ethical standards of conduct under Circular 230 for communications with clients and the IRS. 
Handout: Ethical Standards for Employee Benefits Practitioners

The Employee Plans Team Audit Program - November 21, 2013 -(transcript) - Discussed EPTA, our large case audit program. 
Handout: The Employee Plans Team Audit Program Presentation

How to prepare for an IRS Employee Plans Audit - August 29, 2013 - Two Sessions - Discussed latest information about the Employee Plans Examinations process.
Handout: Tools to Prepare for an Audit presentation

The Importance of Good Internal Controls - August 8, 2013 - (transcript) - Discussed how effective internal controls are essential to preventing costly mistakes that could jeopardize a retirement plan’s tax-favored status.
Handout: The Importance of Good Internal Controls presentation

EPCRS: Correcting 401(k) Plan Mistakes – Two Sessions - July 25, 2013 - (transcript) - Discussed correcting common 401(k) plan mistakes under EPCRS Revenue Procedure 2013-12, and how to find, fix and avoid them.
Handout: EPCRS: Correcting 401(k) Plan Mistakes presentation

What You Need to Know about the 403(b) Pre-Approved Plan Program - June 25, 2013 - (audio) - Discussed the upcoming 403(b) Pre-Approved Plan Program outlined in Revenue Procedure 2013-22.
Handout: 403(b) Pre-Approved Plan Program Presentation

403(b) Corrections and Examination Trends - May 23, 2013 - (audio) Discussed Revenue Procedure 2013-12 including guidance on correcting 403(b) plan failures and updates to the Employee Plans Compliance Resolution System.
Handout: 403(b) Plan Correction Issues Presentation

What You Need to Know About the IRS Final 401(k) Questionnaire Report and Next Steps - May 13, 2013 - Discussed significant findings and next steps (including outreach, guidance and compliance projects) and a new self-audit tool to help 401(k) plan sponsors avoid costly mistakes. 
Handout: Final 401(k) Questionnaire Report Presentation (Updated)

Defined Benefit Plan Update - April 23, 2013 - (transcript) - Discussed recent developments affecting defined benefit plans.
Handout: Defined Benefit Plan Update Presentation

International Issues Involving Retirement Plans in U.S. Territories  - March 21, 2013 - Discussed audit results and recurring issues of retirement plans in U.S. Territories, and Employee Plans’ 2013 fiscal year strategies and operating priorities.
Handout: International Issues Involving Retirement Plans in U.S. Territories Presentation

Overview of the 2012 Cumulative List of Plan Qualification Changes - February 28, 2013 - (audio) - Discussed the list of plan changes to by plan sponsors and practitioners submitting determination letter applications during the period beginning February 1, 2013 (Notice 2012-76).
Handout: Overview of the 2012 Cumulative List of Plan Qualification Changes Presentation

Employee Plans Compliance Resolution System Changes - February 21, 2013 - Session #1 & 2 - (audio) - Discussed Revenue Procedure 2013-12 and the various changes to the IRS correction programs.
Handout: EPCRS Changes Presentation

Ethical Standards for and Accountability of Practitioners Offering Tax Advice Relating to Employee Benefit Plans - February 13, 2013 (audio) - Discussed professional standards of conduct applicable to, and the accountability of, individuals that provide tax advice relating to employee benefit plans.  
Handout: Ethical Standards Presentation

Retirement plans can make loans, hardship distributions to Sandy victims - December 11, 2012 (audio)- Discussed Announcement 2012-44 and the options available to employees their families and plan sponsors.
Handout: Hurricane Sandy Relief Presentation

MAP-21: Changes to Segment Rates - September 27, 2012 - (audio) - Discussed the Moving Ahead for Progress in the 21st Century Act (MAP-21) and recently released related guidance.
Handout: MAP-21 Presentation

EPCRS: Correction of 401(k) Plan Mistakes (September 7, 2012) - (audio) - How to correct common mistakes in 401(k) plans.
Handouts: Correction Methods for 401(k) Failures Presentation

Lifetime Annuity Guidance (August 28, 2012) (Audio and Transcript) - Guidance designed to encourage lifetime annuity options for retirees. The presentation included Revenue Ruling 2012-3, Revenue Ruling 2012-4, and proposed regulations under sections 401(a)(9) and 417(e)(3) of the Code.
Handout: Lifetime Annuity Guidance Presentation

Operating Under the Written Plan Requirements and Common Issues Identified in 403(b) Plans (June 12, 2012) (transcript)- Frequent questions pertaining to the 403(b) written plan requirements and how the IRS is approaching the written plan requirement under audit.
Handouts: Operating Under the Written Plan Requirements and Common Issues Identified in 403(b) Plans Presentation

Governmental Plan Proposed Guidance (May 15, 2012) (transcript) - Proposed drafts of the general guidance on possible standards for determining if a retirement plan is a governmental plan under IRC section 414(d).

Indian Tribal Government Retirement Plans (April 24, 2012) - Possible standards for determining whether a plan of an Indian Tribal Government is a governmental plan within the meaning of section 414(d) of the Code.

EP Determination Letter Program Update (March 30, 2012) (transcript) - Important changes to the Employee Plans determination letter program.
Handout: EP Determination Letter Program Update Presentation

401(k) Questionnaire Interim Report IRS Phone Forum (March 6, 2012) (transcript) - 401(k) Questionnaire Interim Report, its next steps, and current issues.
Handout: 401(k) Questionnaire Interim Report Presentation

Funding-Based Benefit Restrictions - (February 23, 2012) (transcript)- funding-based benefit restrictions under IRC section 436.
Handout: Funding-Based Benefit Restrictions Presentation

Self Correction Program (SCP) and Closing Agreement Program (CAP) (November 30, 2011) (transcript) - current EPCRS issues, procedures and CAP sanctions
Handout: SCP and CAP Presentation

Determination Letter Issues Regarding Employee Stock Ownership Plans (October 28, 2011) (transcript) - technical issues affecting ESOPs and recurring issues noted in ESOP determination letter submissions
Handout: Determination Letter Issues Regarding Employee Stock Ownership Plans Presentation

Current Developments and Issues from the office of Employee Plans Rulings and Agreements (September 21, 2011) (transcript) - technical guidance hot topics and voluntary compliance applications
Handout: Current Developments and Issues Presentation

Participant Loans (September 12, 2011) (transcript) - treatment of loans as distributions, taxability and IRC §4975
Handout: Participants Loans Presentation
Helpful Links: The Fix Is In: Common Plan Mistakes - Participant Loans in 401(k) Plans; The Fix Is In: Common Plan Mistakes - Plan Loan Failures and Deemed Distributions;  Retirement Plans FAQs regarding Loans

EPCRS: Plan Correction Issues (August 25, 2011)  (transcript) - recurring issues found in EPCRS and tips to avoid common mistakes
Handout: EPCRS: Plan Correction Issues Presentation

Ethics for Employee Plans Practitioners (July 29, 2011) (transcript)- ethical standards of practice before the IRS applicable to employee benefits practitioners
Handout: Ethics for Employee Plans Practitioners Presentation

Funding Standards and Relief for Single and Multiemployer Plans (April 28, 2011) (transcript) - funding standards applicable to single and multiemployer pension plans
Handout: Funding Standards Presentation

Form 5330 - Completion and Processing Tidbits (March 24, 2011) (transcript) - proper completion and processing of the Form 5330, along with ways to avoid common mistakes
Handouts:

EP Technical Guidance (March 4, 2011) (transcript) - recent published guidance and updates on current IRS initiatives
Handout: EP Technical Guidance Presentation

In-Plan Roth Rollover Phone Forum (December 20, 2010) (Transcript) - recent guidance on in-plan Roth rollovers for 401(k) and 403(b) plans
Handout: In-Plan Roth Rollover Phone Forum Presentation

Hybrid Plans (November 23, 2010) (Transcript) - new hybrid plan regulations
Handouts:

Page Last Reviewed or Updated: 14-Mar-2014

The 2011 1040ez Form

2011 1040ez form 10. 2011 1040ez form   Indoor Tanning Services Tax Table of Contents The tax on indoor tanning service is 10% of the amount paid for that service. 2011 1040ez form The tax is paid by the person paying for the services and is collected by the person receiving payment for the indoor tanning services. 2011 1040ez form Definition of indoor tanning services. 2011 1040ez form   Indoor tanning service means a service employing any electronic product designed to incorporate one or more ultraviolet lamps and intended for the irradiation of an individual by ultraviolet radiation, with wavelengths in air between 200 and 400 nanometers, to induce skin tanning. 2011 1040ez form The term does not include phototherapy service performed by, and on the premises of, a licensed medical professional (such as a dermatologist, psychologist, or registered nurse). 2011 1040ez form See regulations section 49. 2011 1040ez form 5000B-1 for more information, and special rules for qualified physical fitness facilities, undesignated payment cards, and bundled payments. 2011 1040ez form File Form 720. 2011 1040ez form   The person receiving the payment for indoor tanning services (collector) must collect and remit the tax and file the return. 2011 1040ez form If the tax is not collected for any reason, the collector is liable for the tax. 2011 1040ez form The collector is not required to make semimonthly deposits of the tax. 2011 1040ez form Prev  Up  Next   Home   More Online Publications