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 Taxes Online

Free 2011 Tax FormsAmending Federal Tax ReturnFile Tax Extension OnlineMyfreetaxes Com BaltimorecashInstructions For 1040ez 2013Irs Gov 1040ezTax Form 20102010 Tax Tables FederalWww Turbotax ComHow Do I File My Taxes From 2012H&r Block Home EditionFree Income Tax1040ez Refund2010 1040ez2013 Federal Tax Form 1040ez2012 Free Tax Filing1040ez Instruction Manual2011 Federal Tax Forms 1040Free Income Tax FilingDownload A 1040ez Federal Tax FormFile 2010 Tax ReturnH&r Block Tax OnlineIncome Tax Forms 2012Tax Amendment Form 2011Tax ReturnIrs Free E File 2011Tax Forms For 2008Instructions For Filing 1040xWww Taxcut ComHow Do I Do An Amended Tax ReturnFree Tax SoftwareAmended 1040 Form1040a Or 1040ezEz File Tax ReturnH R Block 2011 Free Filing1040 20101040ez TelefileAmended Kansas Tax ReturnPrintable 1040ez Tax FormEztax

2011 Taxes Online

2011 taxes online 2. 2011 taxes online   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 taxes online Providing information. 2011 taxes online Definitions of Nontaxable UsesCustom application of fertilizer and pesticide. 2011 taxes online Fuel used between airfield and farm. 2011 taxes online Fuel not used for farming. 2011 taxes online Vehicles not considered highway vehicles. 2011 taxes online 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 taxes online This chapter lists the nontaxable uses of each fuel and defines the nontaxable uses. 2011 taxes online Information on the refund of second tax is included. 2011 taxes online 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 taxes online 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 taxes online Exported taxable fuel. 2011 taxes online   The claim rates for exported taxable fuel are listed on Schedule C (Form 720), Schedule 1 (Form 8849), and Form 4136. 2011 taxes online Taxpayers making a claim for exported taxable fuel must include with their records proof of exportation. 2011 taxes online 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 taxes online Gasoline and Aviation Gasoline Ultimate Purchasers. 2011 taxes online   The following are the uses of gasoline (defined earlier) for which a credit or refund may be allowable to an ultimate purchaser. 2011 taxes online On a farm for farming purposes (credit only). 2011 taxes online Off-highway business use. 2011 taxes online Export. 2011 taxes online In a boat engaged in commercial fishing. 2011 taxes online In certain intercity and local buses. 2011 taxes online In a school bus. 2011 taxes online Exclusive use by a qualified blood collector organization. 2011 taxes online In a highway vehicle owned by the United States that is not used on a highway. 2011 taxes online Exclusive use by a nonprofit educational organization (see Sales by registered ultimate vendors and Credit Card Purchases, later). 2011 taxes online 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 taxes online In an aircraft or vehicle owned by an aircraft museum. 2011 taxes online   The following are the uses of aviation gasoline for which a credit or refund may be allowable to an ultimate purchaser. 2011 taxes online On a farm for farming purposes (credit only). 2011 taxes online Export. 2011 taxes online In foreign trade. 2011 taxes online Certain helicopter and fixed-wing air ambulance uses. 2011 taxes online In commercial aviation (other than foreign trade). 2011 taxes online Exclusive use by a qualified blood collector organization. 2011 taxes online Exclusive use by a nonprofit education organization (see Sales by registered ultimate vendors and Credit card purchases, later). 2011 taxes online 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 taxes online In an aircraft owned by an aircraft museum. 2011 taxes online In military aircraft. 2011 taxes online Claims by persons who paid the tax to the government. 2011 taxes online   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 taxes online See Filing Claims, later. 2011 taxes online Sales by registered ultimate vendors. 2011 taxes online   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 taxes online A state or local government for its exclusive use (including essential government use by an Indian tribal government). 2011 taxes online A nonprofit educational organization for its exclusive use. 2011 taxes online   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 taxes online A sample certificate is included as Model Certificate M in the Appendix. 2011 taxes online The registered ultimate vendor must have the certificate at the time the credit or refund is claimed. 2011 taxes online   The ultimate vendor must be registered by the IRS. 2011 taxes online See Registration Requirements, earlier. 2011 taxes online Credit card purchases. 2011 taxes online   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 taxes online   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 taxes online How to make the claim. 2011 taxes online   If the claim is made by the credit card issuer, see Schedule C  (Form 720) or Schedule 8 (Form 8849). 2011 taxes online 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 taxes online Ultimate purchasers. 2011 taxes online   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 taxes online On a farm for farming purposes. 2011 taxes online Off-highway business use. 2011 taxes online Export. 2011 taxes online In a qualified local bus. 2011 taxes online In a school bus. 2011 taxes online Other than as a fuel in a propulsion engine of a diesel-powered highway vehicle (such as home heating oil). 2011 taxes online Exclusive use by a qualified blood collector organization. 2011 taxes online In a highway vehicle owned by the United States that is not used on a highway. 2011 taxes online Exclusive use by a nonprofit educational organization (see Sales by Registered Ultimate Vendors and Credit Card Purchases, later). 2011 taxes online 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 taxes online In a vehicle owned by an aircraft museum. 2011 taxes online As a fuel in a propulsion engine of a diesel-powered train. 2011 taxes online 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 taxes online 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 taxes online Registered ultimate vendor (state use). 2011 taxes online   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 taxes online 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 taxes online The ultimate vendor must be registered by the IRS. 2011 taxes online See Registration Requirements, earlier. 2011 taxes online Registered ultimate vendor (blocked pump). 2011 taxes online   This is an ultimate vendor that sells undyed kerosene from a blocked pump. 2011 taxes online   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 taxes online Blocked pump. 2011 taxes online   A blocked pump is a fuel pump that meets all the following requirements. 2011 taxes online It is used to make retail sales of undyed kerosene for use by the buyer in any nontaxable use. 2011 taxes online It is at a fixed location. 2011 taxes online It is identified with a legible and conspicuous notice stating, “UNDYED UNTAXED KEROSENE, NONTAXABLE USE ONLY. 2011 taxes online ” It meets either of the following conditions. 2011 taxes online It cannot reasonably be used to dispense fuel directly into the fuel supply tank of a diesel-powered highway vehicle or train. 2011 taxes online 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 taxes online Registered ultimate vendor (certain intercity and local buses). 2011 taxes online   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 taxes online   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 taxes online A sample waiver is included as Model Waiver N in the Appendix. 2011 taxes online The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. 2011 taxes online Credit Card Purchases. 2011 taxes online   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 taxes online   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 taxes online 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 taxes online The claim rate for nontaxable use of a diesel-water fuel emulsion taxed at $. 2011 taxes online 198 per gallon is $. 2011 taxes online 197 (if exported, the claim rate is $. 2011 taxes online 198). 2011 taxes online 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 taxes online On a farm for farming purposes. 2011 taxes online Off-highway business use. 2011 taxes online Export. 2011 taxes online In a qualified local bus. 2011 taxes online In a school bus. 2011 taxes online Other than as fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway use). 2011 taxes online Exclusive use by a qualified blood collector organization. 2011 taxes online In a highway vehicle owned by the United States that is not used on a highway. 2011 taxes online Exclusive use by a nonprofit educational organization. 2011 taxes online Exclusive use by a state, political subdivision of a state, or the District of Columbia. 2011 taxes online In an aircraft or vehicle owned by an aircraft museum. 2011 taxes online Blender claims. 2011 taxes online   The claim rate for undyed diesel fuel taxed at $. 2011 taxes online 244 and used to produce a diesel-water fuel emulsion is $. 2011 taxes online 046 per gallon of diesel fuel so used. 2011 taxes online The blender must be registered by the IRS in order to make the claim. 2011 taxes online 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 taxes online 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 taxes online Kerosene for Use in Aviation Ultimate purchasers. 2011 taxes online   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 taxes online   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 taxes online Generally, the ultimate purchaser is the aircraft operator. 2011 taxes online   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 taxes online On a farm for farming purposes. 2011 taxes online Certain helicopter and fixed-wing aircraft uses. 2011 taxes online Exclusive use by a qualified blood collector organization. 2011 taxes online Exclusive use by a nonprofit educational organization. 2011 taxes online In an aircraft owned by an aircraft museum. 2011 taxes online In military aircraft. 2011 taxes online Kerosene for use partly in commercial aviation and partly in nonexempt, noncommercial aviation. 2011 taxes online   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 taxes online 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 taxes online   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 taxes online For kerosene purchased with the certificate, used in commercial aviation, and taxed at $. 2011 taxes online 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 taxes online 025 per gallon part of the tax. 2011 taxes online The ultimate vendor may make this claim. 2011 taxes online The operator may make a claim for the $. 2011 taxes online 175 tax per gallon of the kerosene, but cannot waive the right to make the claim for the $. 2011 taxes online 175 tax per gallon. 2011 taxes online Sales by Registered Ultimate Vendors Kerosene for use in commercial aviation or noncommercial aviation. 2011 taxes online   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 taxes online A sample waiver is included as Model Waiver L in the Appendix. 2011 taxes online The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. 2011 taxes online   Noncommercial aviation means any use of an aircraft not described as commercial aviation. 2011 taxes online For the definition of commercial aviation, see Commercial aviation on page 11. 2011 taxes online Kerosene for use in nonexempt, noncommercial aviation. 2011 taxes online   Only the registered ultimate vendor may claim a credit or payment for sales of kerosene for use in nonexempt, noncommercial aviation. 2011 taxes online The ultimate vendor must be registered by the IRS (activity letter UA) and have the required certificate from the ultimate purchaser. 2011 taxes online A sample certificate is included as Model Certificate Q in the Appendix. 2011 taxes online The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. 2011 taxes online Kerosene for use in aviation by a state or local government. 2011 taxes online   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 taxes online 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 taxes online The ultimate vendor must be registered by the IRS (activity letter UV) and have the required certificate from the ultimate purchaser. 2011 taxes online A sample certificate is included as Model Certificate P in the Appendix. 2011 taxes online The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. 2011 taxes online Credit card purchases. 2011 taxes online   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 taxes online   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 taxes online Other Fuels (Including Alternative Fuels) Credit or refund for nontaxable use of taxed Other Fuels may be allowable to an ultimate purchaser. 2011 taxes online 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 taxes online The following are the nontaxable uses of Other Fuels for which a credit or refund may be allowable to the ultimate purchaser. 2011 taxes online On a farm for farming purposes. 2011 taxes online Off-highway business use. 2011 taxes online In a boat engaged in commercial fishing. 2011 taxes online In certain intercity and local buses. 2011 taxes online In a school bus. 2011 taxes online In a qualified local bus. 2011 taxes online Exclusive use by a qualified blood collector organization. 2011 taxes online Exclusive use by a nonprofit educational organization. 2011 taxes online Exclusive use by a state, political subdivision of a state, or the District of Columbia. 2011 taxes online In an aircraft or vehicle owned by an aircraft museum. 2011 taxes online Use in any boat operated by the United States for its exclusive use or any vessel of war of any foreign nation. 2011 taxes online See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit, later. 2011 taxes online Refunds of Second Tax The tax on dyed diesel fuel for inland waterways fuel use applies at the rate listed on Form 720. 2011 taxes online This is in addition to all other taxes imposed on the sale or use of the fuel. 2011 taxes online The section 4081(e) refund (discussed below) cannot be claimed. 2011 taxes online 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 taxes online No credit against any tax is allowed for this tax. 2011 taxes online For information about taxable events, see the discussions under Gasoline, Diesel Fuel and Kerosene and Kerosene for Use in Aviation in chapter 1. 2011 taxes online Conditions to allowance of refund. 2011 taxes online   A claim for refund of the tax is allowed only if all the following conditions are met. 2011 taxes online A tax on the fuel was paid to the government and not credited or refunded (the “first tax”). 2011 taxes online After the first tax was imposed, another tax was imposed on the same fuel and was paid to the government (the “second tax”). 2011 taxes online The person that paid the second tax filed a timely claim for refund containing the information required (see Refund claim, later). 2011 taxes online The person that paid the first tax has met the reporting requirements, discussed next. 2011 taxes online Reporting requirements. 2011 taxes online   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 taxes online A model first taxpayer's report is shown in the Appendix as Model Certificate B. 2011 taxes online The report must contain all information needed to complete the model. 2011 taxes online   By the due date for filing the Form 720, you must also send a separate copy of the report to the following address. 2011 taxes online Department of the Treasury Internal Revenue Service  Cincinnati, OH 45999-0555 Write “EXCISE – FIRST TAXPAYER'S REPORT” across the top of that copy. 2011 taxes online Optional reporting. 2011 taxes online   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 taxes online 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 taxes online Providing information. 2011 taxes online   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 taxes online If an optional report is filed, a copy should (but is not required to) be given to the buyer or owner. 2011 taxes online   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 taxes online 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 taxes online A model statement of subsequent seller is shown in the Appendix as Model Certificate A. 2011 taxes online The statement must contain all information necessary to complete the model. 2011 taxes online   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 taxes online Each buyer must be given a copy of the report. 2011 taxes online Refund claim. 2011 taxes online   You must have filed Form 720 and paid the second tax before you file for a refund of that tax. 2011 taxes online You must make your claim for refund on Form 8849. 2011 taxes online Complete Schedule 5 (Form 8849) and attach it to your Form 8849. 2011 taxes online Do not include this claim with a claim under another tax provision. 2011 taxes online You must not have included the second tax in the price of the fuel and must not have collected it from the purchaser. 2011 taxes online You must submit the following information with your claim. 2011 taxes online A copy of the first taxpayer's report (discussed earlier). 2011 taxes online A copy of the statement of subsequent seller if the fuel was bought from someone other than the first taxpayer. 2011 taxes online Definitions of Nontaxable Uses This section provides definitions of the terms used in Table 2-1 for nontaxable uses. 2011 taxes online If applicable, the type of use number from Table 2-1 is indicated in each heading. 2011 taxes online Type of use table. 2011 taxes online   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 taxes online For type of use 2, the mobile machinery parenthetical applies only to Form 8849 and Form 720. 2011 taxes online Table 2-1. 2011 taxes online Type of Use Table No. 2011 taxes online 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 taxes online 1). 2011 taxes online   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 taxes online Farm. 2011 taxes online   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 taxes online It also includes structures such as greenhouses used primarily for the raising of agricultural or horticultural commodities. 2011 taxes online A fish farm is an area where fish are grown or raised — not merely caught or harvested. 2011 taxes online Farming purposes. 2011 taxes online   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 taxes online To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. 2011 taxes online To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. 2011 taxes online To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. 2011 taxes online To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. 2011 taxes online For this use to qualify, you must have produced more than half the commodity so treated during the tax year. 2011 taxes online Commodity means a single raw product. 2011 taxes online For example, apples and peaches are two separate commodities. 2011 taxes online 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 taxes online , is incidental to your farming operations. 2011 taxes online Your tree operations will be incidental only if they are minor in nature when compared to the total farming operations. 2011 taxes online   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 taxes online However, see Custom application of fertilizer and pesticide, next. 2011 taxes online   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 taxes online 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 taxes online Custom application of fertilizer and pesticide. 2011 taxes online   Fuel used on a farm for farming purposes includes fuel used in the application of fertilizer, pesticides, or other substances, including aerial applications. 2011 taxes online Generally, the applicator is treated as having used the fuel on a farm for farming purposes. 2011 taxes online For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. 2011 taxes online 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 taxes online Fuel used between airfield and farm. 2011 taxes online   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 taxes online Fuel not used for farming. 2011 taxes online   Fuel is not used on a farm for farming purposes if it is used in any of the following ways. 2011 taxes online 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 taxes online For personal use, such as mowing the lawn. 2011 taxes online In processing, packaging, freezing, or canning operations. 2011 taxes online In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. 2011 taxes online Off-highway business use (No. 2011 taxes online 2). 2011 taxes online   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 taxes online The terms “highway vehicle,” “public highway,” and “registered” are defined below. 2011 taxes online Do not consider any use in a boat as an off-highway business use. 2011 taxes online   Off-highway business use includes fuels used in any of the following ways. 2011 taxes online In stationary machines such as generators, compressors, power saws, and similar equipment. 2011 taxes online For cleaning purposes. 2011 taxes online In forklift trucks, bulldozers, and earthmovers. 2011 taxes online   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 taxes online Example. 2011 taxes online Caroline owns a landscaping business. 2011 taxes online She uses power lawn mowers and chain saws in her business. 2011 taxes online The gasoline used in the power lawn mowers and chain saws qualifies as fuel used in an off-highway business use. 2011 taxes online The gasoline used in her personal lawn mower at home does not qualify. 2011 taxes online Highway vehicle. 2011 taxes online   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 taxes online Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. 2011 taxes online 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 taxes online A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). 2011 taxes online A special kind of cargo, goods, supplies, or materials. 2011 taxes online Some off-highway task unrelated to highway transportation, except as discussed next. 2011 taxes online Vehicles not considered highway vehicles. 2011 taxes online   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the credit or refund of fuel taxes. 2011 taxes online Specially designed mobile machinery for nontransportation functions. 2011 taxes online A self-propelled vehicle is not a highway vehicle if all the following apply. 2011 taxes online 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 taxes online 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 taxes online 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 taxes online The vehicle must have traveled less than 7,500 miles on public highways during the taxable year. 2011 taxes online Vehicles specially designed for off-highway transportation. 2011 taxes online 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 taxes online 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 taxes online It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. 2011 taxes online Nontransportation trailers and semitrailers. 2011 taxes online 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 taxes online 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 taxes online Public highway. 2011 taxes online   A public highway includes any road in the United States that is not a private roadway. 2011 taxes online This includes federal, state, county, and city roads and streets. 2011 taxes online Registered. 2011 taxes online   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 taxes online Any highway vehicle operated under a dealer's tag, license, or permit is considered registered. 2011 taxes online 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 taxes online Dual use of propulsion motor. 2011 taxes online   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 taxes online It does not matter if the special equipment is mounted on the vehicle. 2011 taxes online Example. 2011 taxes online The motor of a registered concrete-mixer truck operates both the engine and the mixing unit by means of a power take-off. 2011 taxes online The fuel used in the motor to run the mixer is not off-highway business use. 2011 taxes online Use in separate motor. 2011 taxes online   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 taxes online 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 taxes online You may make a reasonable estimate based on your operating experience and supported by your records. 2011 taxes online   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 taxes online Add to this amount the fuel consumed while idling or warming up the motor before propelling the vehicle. 2011 taxes online The difference between your total fuel used and the fuel used to propel the vehicle is the fuel used in the separate motor. 2011 taxes online Example. 2011 taxes online Hazel owns a refrigerated truck. 2011 taxes online It has a separate motor for the refrigeration unit. 2011 taxes online The same tank supplies both motors. 2011 taxes online Using the truck's hubometer, Hazel figures that 90% of the fuel was used to propel the truck. 2011 taxes online Therefore, 10% of the fuel is used in an off-highway business use. 2011 taxes online Fuel lost or destroyed. 2011 taxes online   You cannot treat fuel lost or destroyed through spillage, fire, or other casualty as fuel used in an off-highway business use. 2011 taxes online Export (No. 2011 taxes online 3). 2011 taxes online   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 taxes online Fuel is not exported if it is in the fuel supply tank of a vehicle or aircraft. 2011 taxes online In a boat engaged in commercial fishing (No. 2011 taxes online 4). 2011 taxes online   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 taxes online They include boats used in both fresh and salt water fishing. 2011 taxes online They do not include boats used for both sport fishing and commercial fishing on the same trip. 2011 taxes online In certain intercity and local buses (No. 2011 taxes online 5). 2011 taxes online   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 taxes online The bus must be engaged in one of the following activities. 2011 taxes online Scheduled transportation along regular routes. 2011 taxes online Nonscheduled operations if the seating capacity of the bus is at least 20 adults, not including the driver. 2011 taxes online Vans and similar vehicles used for van-pooling or taxi service do not qualify. 2011 taxes online Available to the general public. 2011 taxes online   This means you offer service to more than a limited number of persons or organizations. 2011 taxes online 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 taxes online A bus does not qualify when its operator uses it to provide exclusive services to only one person, group, or organization. 2011 taxes online Also, intercity bus transportation does not include transporting students and employees of schools or intercity transportation in a qualified local bus. 2011 taxes online In a qualified local bus (No. 2011 taxes online 6). 2011 taxes online   In a qualified local bus means fuel used in a bus meeting all the following requirements. 2011 taxes online It is engaged in furnishing (for compensation) intracity passenger land transportation available to the general public. 2011 taxes online It operates along scheduled, regular routes. 2011 taxes online It has a seating capacity of at least 20 adults (excluding the driver). 2011 taxes online It is under contract with (or is receiving more than a nominal subsidy from) any state or local government to furnish the transportation. 2011 taxes online Intracity passenger land transportation. 2011 taxes online   This is the land transportation of passengers between points located within the same metropolitan area. 2011 taxes online It includes transportation along routes that cross state, city, or county boundaries if the routes remain within the metropolitan area. 2011 taxes online Under contract. 2011 taxes online   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 taxes online More than a nominal subsidy. 2011 taxes online   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 taxes online 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 taxes online In a school bus (No. 2011 taxes online 7). 2011 taxes online   In a school bus means fuel used in a bus engaged in the transportation of students or employees of schools. 2011 taxes online 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 taxes online For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. 2011 taxes online 8). 2011 taxes online   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 taxes online In foreign trade (No. 2011 taxes online 9). 2011 taxes online   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 taxes online The term trade includes the transportation of persons or property for hire and the making of the necessary preparations for such transportation. 2011 taxes online In the case of aircraft registered in a foreign country, the country must allow reciprocal benefits for aircraft registered in the United States. 2011 taxes online Certain helicopter and fixed-wing aircraft uses (No. 2011 taxes online 10). 2011 taxes online   Includes: Certain helicopter uses. 2011 taxes online   Certain helicopter uses means fuel used by a helicopter for any of the following purposes. 2011 taxes online Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. 2011 taxes online Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). 2011 taxes online Providing emergency medical transportation. 2011 taxes online   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 taxes online For item (1), treat each flight segment as a separate flight. 2011 taxes online Fixed-wing aircraft uses. 2011 taxes online   Fixed-wing aircraft uses means fuel used by a fixed-wing aircraft for any of the following purposes. 2011 taxes online Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). 2011 taxes online Providing emergency medical transportation. 2011 taxes online The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. 2011 taxes online 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 taxes online Exclusive use by a qualified blood collector organization (No. 2011 taxes online 11). 2011 taxes online   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 taxes online Qualified blood collector organization. 2011 taxes online   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 taxes online In a highway vehicle owned by the United States that is not used on a highway (No. 2011 taxes online 12). 2011 taxes online   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 taxes online This use applies whether or not the vehicle is registered or required to be registered for highway use. 2011 taxes online Exclusive use by a nonprofit educational organization (No. 2011 taxes online 13). 2011 taxes online   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 taxes online It has a regular faculty and curriculum. 2011 taxes online It has a regularly enrolled body of students who attend the place where the instruction normally occurs. 2011 taxes online   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 taxes online Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. 2011 taxes online 14). 2011 taxes online   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 taxes online A state or local government is any state, any political subdivision thereof, or the District of Columbia. 2011 taxes online 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 taxes online Gasoline, diesel fuel, and kerosene used by the American Red Cross is considered to be the use of these fuels by a state. 2011 taxes online In an aircraft or vehicle owned by an aircraft museum (No. 2011 taxes online 15). 2011 taxes online   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 taxes online It is exempt from income tax as an organization described in section 501(c)(3). 2011 taxes online It is operated as a museum under a state (or District of Columbia) charter. 2011 taxes online It is operated exclusively for acquiring, exhibiting, and caring for aircraft of the type used for combat or transport in  World War II. 2011 taxes online   The aircraft or vehicle (such as a ground servicing vehicle for aircraft) must be used exclusively for the purposes described in item (3). 2011 taxes online In military aircraft (No. 2011 taxes online 16). 2011 taxes online   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 taxes online In commercial aviation (other than foreign trade). 2011 taxes online   See Commercial aviation, earlier, for the definition. 2011 taxes online Use in a train. 2011 taxes online   Use in a train means fuel used in the propulsion engine of equipment or machinery that rides on rails. 2011 taxes online This includes use in a locomotive, work train, switching engine, and track maintenance machine. 2011 taxes online 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 taxes online 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 taxes online Biodiesel or renewable diesel mixture credit claimant. 2011 taxes online   Claimant produced a biodiesel mixture by mixing biodiesel with diesel fuel. 2011 taxes online Claimant produced a renewable diesel mixture by mixing renewable diesel with liquid fuel (other than renewable diesel). 2011 taxes online   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 taxes online The credit is based on the gallons of biodiesel or renewable diesel in the mixture. 2011 taxes online 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 taxes online Claim requirements. 2011 taxes online   See the Instructions for Form 720 for the biodiesel or renewable diesel mixture claim requirements. 2011 taxes online Alternative fuel credit claimant. 2011 taxes online   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 taxes online Carbon capture requirement. 2011 taxes online   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 taxes online Alternative fuel credit. 2011 taxes online   The registered alternative fueler is the person eligible to make the claim. 2011 taxes online 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 taxes online An alternative fueler includes a person who sells for use or uses an alternative fuel in aviation. 2011 taxes online Alternative fuel mixture credit claimant. 2011 taxes online   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 taxes online The credit is based on the gallons of alternative fuel in the mixture. 2011 taxes online An alternative fuel mixture is a mixture of alternative fuel and section 4081 taxable fuel (gasoline, diesel fuel, or kerosene). 2011 taxes online Registration. 2011 taxes online   You must be registered by the IRS to be eligible to claim the section 6426 fuel credit. 2011 taxes online See Registration Requirements in chapter 1. 2011 taxes online Credits for fuel provide incentive for United States production. 2011 taxes online   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 taxes online The United States includes any possession of the United States. 2011 taxes online Credit for fuels derived from paper or pulp production. 2011 taxes online   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 taxes online 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 taxes online 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 taxes online See Notice 2005-4 and the Instructions for Form 720 for more information. 2011 taxes online Also see Notice 2013-26 on page 984 of I. 2011 taxes online R. 2011 taxes online B. 2011 taxes online 2013-18 at www. 2011 taxes online irs. 2011 taxes online gov/pub/irs-irbs/irb13-18. 2011 taxes online pdf; and see chapter 2, later. 2011 taxes online Coordination with income tax credit. 2011 taxes online   Only one credit may be taken for any amount of biodiesel or renewable diesel. 2011 taxes online 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 taxes online   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 taxes online Any excess credit may claimed on Schedule C (Form 720), Schedule 3 (Form 8849), or Form 4136. 2011 taxes online   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 taxes online   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 taxes online Filing Claims This section tells you how to make a claim for a credit or refund of excise taxes on fuels. 2011 taxes online This section also covers recordkeeping requirements and when to include the credit or refund in your income. 2011 taxes online 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 taxes online In some cases, you will have to attach additional information. 2011 taxes online You need to keep records that support your claim for a credit or refund. 2011 taxes online 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 taxes online Ultimate purchaser. 2011 taxes online   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 taxes online If you are an ultimate purchaser, you must keep the following records. 2011 taxes online The number of gallons purchased and used during the period covered by your claim. 2011 taxes online The dates of the purchases. 2011 taxes online The names and addresses of suppliers and amounts purchased from each in the period covered by your claim. 2011 taxes online The nontaxable use for which you used the fuel. 2011 taxes online The number of gallons used for each nontaxable use. 2011 taxes online It is important that your records show separately the number of gallons used for each nontaxable use that qualifies as a claim. 2011 taxes online If the fuel is exported, you must have proof of exportation. 2011 taxes online   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 taxes online Exceptions. 2011 taxes online    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 taxes online However, see Claims by credit card issuers, later, for an exception. 2011 taxes online The ultimate purchaser may not claim a credit or refund as follows. 2011 taxes online 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 taxes online A new certificate is required each year or when any information in the current certificate expires. 2011 taxes online 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 taxes online A new waiver is required each year or when any information in the current waiver expires. 2011 taxes online 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 taxes online A new waiver is required each year or when any information in the current waiver expires. 2011 taxes online 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 taxes online A new certificate is required each year or when any information in the current certificate expires. 2011 taxes online Registered ultimate vendor. 2011 taxes online   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 taxes online If you are a registered ultimate vendor, you must keep certain information pertaining to the sale of the fuel. 2011 taxes online   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 taxes online You are required to have a valid certificate or waiver in your possession in order to make the claim. 2011 taxes online   In addition, you must have a registration number that has not been revoked or suspended. 2011 taxes online See Form 637. 2011 taxes online State use. 2011 taxes online   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 taxes online 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 taxes online The name and taxpayer identification number of each person (government unit) that bought the fuel. 2011 taxes online The number of gallons sold to each person. 2011 taxes online An unexpired certificate from the buyer. 2011 taxes online See Model Certificate P in the Appendix. 2011 taxes online 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 taxes online Nonprofit educational organization and state use. 2011 taxes online   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 taxes online 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 taxes online The name and taxpayer identification number of each person (nonprofit educational organization or government unit) that bought the fuel. 2011 taxes online The number of gallons sold to each person. 2011 taxes online An unexpired certificate from the buyer. 2011 taxes online See Model Certificate M in the Appendix. 2011 taxes online  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 taxes online Blocked pump. 2011 taxes online   To make a claim as an ultimate vendor (blocked pump), you must have a UP registration number. 2011 taxes online 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 taxes online The date of each sale. 2011 taxes online The name and address of the buyer. 2011 taxes online The number of gallons sold to that buyer. 2011 taxes online Certain intercity and local bus use. 2011 taxes online   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 taxes online You must keep the following information. 2011 taxes online The date of each sale. 2011 taxes online The name and address of the buyer. 2011 taxes online The number of gallons sold to the buyer. 2011 taxes online A copy of the waiver signed by the buyer at the time the credit or payment is claimed. 2011 taxes online See Model Waiver N in the Appendix. 2011 taxes online Kerosene for use in commercial aviation or noncommercial aviation. 2011 taxes online   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 taxes online See Kerosene for use in aviation, earlier, for a list of nontaxable uses. 2011 taxes online You must keep the following information. 2011 taxes online The date of each sale. 2011 taxes online The name and address of the buyer. 2011 taxes online The number of gallons sold to the buyer. 2011 taxes online A copy of the waiver signed by the buyer at the time the credit or payment is claimed. 2011 taxes online See Model Waiver L in the Appendix. 2011 taxes online Kerosene for use in nonexempt, noncommercial aviation. 2011 taxes online   To make a claim as an ultimate vendor of kerosene for use in nonexempt, noncommercial aviation, you must have a UA registration number. 2011 taxes online You must keep the following information. 2011 taxes online The date of each sale. 2011 taxes online The name and address of the buyer. 2011 taxes online The number of gallons sold to the buyer. 2011 taxes online A copy of the certificate signed by the buyer at the time the credit or payment is claimed. 2011 taxes online See Model Certificate Q in the Appendix. 2011 taxes online Claims by credit card issuers. 2011 taxes online   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 taxes online 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 taxes online   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 taxes online 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 taxes online   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 taxes online A state is not allowed to make a claim for these fuels. 2011 taxes online 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 taxes online   The claim from the credit card issuer must contain the following information as it applies to the fuel covered in the claim. 2011 taxes online The total number of gallons. 2011 taxes online Its registration number. 2011 taxes online 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 taxes online 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 taxes online 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 taxes online Taxpayer identification number. 2011 taxes online   To file a claim, you must have a taxpayer identification number. 2011 taxes online 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 taxes online   If you normally file only a U. 2011 taxes online S. 2011 taxes online individual income tax return (such as Form 1040 or 1040NR), use your SSN or ITIN. 2011 taxes online You get an SSN by filing Form SS-5, Application for a Social Security Card, with the Social Security Administration. 2011 taxes online To get an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. 2011 taxes online   If you operate a business, use your EIN. 2011 taxes online If you do not have an EIN, you may apply for one online. 2011 taxes online Go to the IRS website at irs. 2011 taxes online gov/businesses/small and click on the “Employer ID Numbers (EINs)” link. 2011 taxes online 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 taxes online Claiming A Refund Generally, you may claim a refund of excise taxes on Form 8849. 2011 taxes online Complete and attach to Form 8849 the appropriate Form 8849 schedules. 2011 taxes online The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. 2011 taxes online If you file Form 720, you can use the Schedule C (Form 720) for your refund claims for the quarter. 2011 taxes online See the Instructions for Form 720. 2011 taxes online 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 taxes online 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 taxes online 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 taxes online 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 taxes online Only one claim may be made for any particular amount of alternative fuel. 2011 taxes online 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 taxes online See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2, earlier. 2011 taxes online 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 taxes online If you meet certain requirements (discussed earlier), you may be able to make a claim during the year. 2011 taxes online Credit only. 2011 taxes online   You can claim the following taxes only as a credit on Form 4136. 2011 taxes online Tax on fuels used for nontaxable uses if the total for your tax year is less than $750. 2011 taxes online Tax on fuel you did not include in any claim for refund previously filed for any quarter of your tax year. 2011 taxes online Tax on fuel you used in mobile machinery (off-highway business use) that traveled less than 7,500 miles on public highways. 2011 taxes online 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 taxes online When to file. 2011 taxes online   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 taxes online You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. 2011 taxes online 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 taxes online How to claim a credit. 2011 taxes online   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, or farmers' cooperative association. 2011 taxes online Individuals. 2011 taxes online   You claim the credit on the “Credits from” line of Form 1040. 2011 taxes online Also check box b on that line. 2011 taxes online If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. 2011 taxes online Partnerships. 2011 taxes online   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 taxes online , 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

SOI Tax Stats - Archive

Back to Tax Stats


SOI Publications Archive

Here you'll find PDFs of SOI's historical publications. Beginning in 1916, Congress mandated the annual publication of statistics related to “the operation of the internal revenue laws.”

In 2009, SOI began digitizing nearly 500 print publications (and more than 50,000 pages) from its library. As a result of this effort, a wealth of historical tax data is now easily accessible in electronic format. The archive includes publications from 1916 through 1999. Publications for 2000 to present are available from the Tax Stats landing page here.

The oldest report available here was published in 1863. The Report of the Commissioner of Internal Revenue for 1863 contains information on the collection of revenue by source and district of collection. From 1863 to today, the Annual Report of the Commissioner of Internal Revenue, later called the IRS Data Book, presents an annual overview of IRS operations.

Early SOI publications, from 1916 to 1933, compiled all available tax information into one publication, the annual Statistics of Income Report. Beginning in 1934, SOI reported tax information for individuals and businesses separately, published as Parts 1 and 2 of the Statistics of Income Report, respectively. Beginning in the 1950s, these reports were replaced with annual and special reports, usually focused on single taxpayer groups.

In 1981, SOI introduced the SOI Bulletin, replacing many of its earlier reports with a quarterly publication that contains summary articles and tables on a wide range of tax topics.

All of the archive files are Adobe Acrobat PDFs. A free Adobe Acrobat reader is available for download, if needed. Please note: any reports or years of publications that are listed but not links are in the process of being digitized and will be uploaded as soon as they become available. Don't hesitate to contact us for any requests.

Jump to a section:


1916–1933 Statistics of Income Reports

From 1916 to 1933, the Statistics of Income Report provided information on income taxes paid by individuals, corporations, partnerships, estates and trusts, as well as information on gift and estate taxes.

 

1934–1999 Tax Information from Individuals

This section contains archived reports on:

  • Individual income tax returns
  • Sales of capital assets
  • Estate and gift taxes
  • Personal wealth
  • Income tax returns of trusts or estates
  • Data by small area 
1929–1999 Tax Information from Businesses

Here you'll find archived reports on:

  • Corporations
  • Partnerships
  • Sole proprietorships
  • Farmers' cooperatives 
  • Foreign corporations
1863–1999 IRS Data Books

The IRS Data Book provides annual data on collecting revenue, issuing refunds, enforcing tax law, assisting taxpayers, and the IRS budget and workforce.

 

1946–1999 Tax-Exempt Organization Reports

Here you'll find archived reports on the activities and finances of charities and private foundations.

 

Special Papers

Some archived publications were originally created in response to special requests, may have been produced for only 1 or 2 years, or present historical summaries of SOI's operations—you'll find these articles here.


 

Back to top

Back to Tax Stats

Page Last Reviewed or Updated: 22-Jan-2013

The 2011 Taxes Online

2011 taxes online Publication 531 - Main Content Table of Contents Keeping a Daily Tip RecordElectronic tip record. 2011 taxes online Reporting Tips to Your EmployerElectronic tip statement. 2011 taxes online Final report. 2011 taxes online Tip Rate Determination and Education Program Reporting Tips on Your Tax Return Allocated Tips How To Get Tax Help Keeping a Daily Tip Record Why keep a daily tip record. 2011 taxes online   You must keep a daily tip record so you can: Report your tips accurately to your employer, Report your tips accurately on your tax return, and Prove your tip income if your return is ever questioned. 2011 taxes online How to keep a daily tip record. 2011 taxes online   There are two ways to keep a daily tip record. 2011 taxes online You can either: Write information about your tips in a tip diary, or Keep copies of documents that show your tips, such as restaurant bills and credit or debit card charge slips. 2011 taxes online You should keep your daily tip record with your tax or other personal records. 2011 taxes online You must keep your records for as long as they are important for administration of the federal tax law. 2011 taxes online For information on how long to keep records, see How Long to Keep Records in chapter 1 of Publication 17, Your Federal Income Tax. 2011 taxes online    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. 2011 taxes online To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244, Employee's Daily Record of Tips and Report to Employer. 2011 taxes online Publication 1244 is also available at www. 2011 taxes online irs. 2011 taxes online gov/pub1244. 2011 taxes online Publication 1244 includes a 1-year supply of Form 4070A. 2011 taxes online Each day, write in the information asked for on the form. 2011 taxes online A filled-in Form 4070A is shown on the following page. 2011 taxes online   In addition to the information asked for on Form 4070A, you also need to keep a record of the date and value of any noncash tips you get, such as tickets, passes, or other items of value. 2011 taxes online Although you do not report these tips to your employer, you must report them on your tax return. 2011 taxes online   If you do not use Form 4070A, start your records by writing your name, your employer's name, and the name of the business (if it is different from your employer's name). 2011 taxes online Then, each workday, write the date and the following information. 2011 taxes online Cash tips you get directly from customers or from other employees. 2011 taxes online Tips from credit and debit card charge customers that your employer pays you. 2011 taxes online The value of any noncash tips you get, such as tickets, passes, or other items of value. 2011 taxes online The amount of tips you paid out to other employees through tip pools or tip splitting, or other arrangements, and the names of the employees to whom you paid the tips. 2011 taxes online Please click here for the text description of the image. 2011 taxes online Sample Filled-in Form 4070A from Publication 1244 Electronic tip record. 2011 taxes online   You can use an electronic system provided by your employer to record your daily tips. 2011 taxes online If you do, you must receive and keep a paper copy of this record. 2011 taxes online Service charges. 2011 taxes online    Do not write in your tip diary the amount of any service charge that your employer adds to a customer's bill and then pays to you and treats as wages. 2011 taxes online This is part of your wages, not a tip. 2011 taxes online The following factors determine if you have a tip or service charge: The payment is made free from compulsion; The customer has the right to determine the amount of payment; The payment is not subject to negotiation or dictated by employer policy; and The customer generally has the right to determine who receives the payment. 2011 taxes online See examples below. 2011 taxes online Example 1. 2011 taxes online Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. 2011 taxes online Jane's bill for food and beverages for her party of 8 includes an amount on the tip line equal to 18% of the charges for food and beverages, and the total includes this amount. 2011 taxes online Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. 2011 taxes online Do not include the 18% charge in your tip diary. 2011 taxes online Service charges that are paid to you are considered wages, not tips. 2011 taxes online Example 2. 2011 taxes online Good Food Restaurant includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. 2011 taxes online David's bill includes a blank “tip line,” with sample tip calculations of 15%, 18%, and 20% of the charges for food and beverages at the bottom of the bill beneath the signature line. 2011 taxes online Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. 2011 taxes online Be sure to include this amount in your tip diary. 2011 taxes online Sample Filled-in Form 4070 from Publication 1244 Please click here for the text description of the image. 2011 taxes online Filled-in Form 4070 Reporting Tips to Your Employer Why report tips to your employer. 2011 taxes online   You must report tips to your employer so that: Your employer can withhold federal income tax and social security, Medicare, Additional Medicare, or railroad retirement taxes, Your employer can report the correct amount of your earnings to the Social Security Administration or Railroad Retirement Board (which affects your benefits when you retire or if you become disabled, or your family's benefits if you die), and You can avoid the penalty for not reporting tips to your employer (explained later). 2011 taxes online What tips to report. 2011 taxes online   Report to your employer only cash, check, and debit and credit card tips you receive. 2011 taxes online   If your total tips for any 1 month from any one job are less than $20, do not report the tips for that month to that employer. 2011 taxes online   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. 2011 taxes online Do not report to your employer any portion of the tips you receive that you pass on to other employees. 2011 taxes online However, you must report tips you receive from other employees. 2011 taxes online   Do not report the value of any noncash tips, such as tickets or passes, to your employer. 2011 taxes online You do not pay social security, Medicare, Additional Medicare, or railroad retirement taxes on these tips. 2011 taxes online How to report. 2011 taxes online   If your employer does not give you any other way to report your tips, you can use Form 4070, Employee's Report of Tips to Employer. 2011 taxes online Fill in the information asked for on the form, sign and date the form, and give it to your employer. 2011 taxes online A sample filled-in Form 4070 is shown above. 2011 taxes online To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. 2011 taxes online   If you do not use Form 4070, give your employer a statement with the following information. 2011 taxes online Your name, address, and social security number. 2011 taxes online Your employer's name, address, and business name (if it is different from your employer's name). 2011 taxes online The month (or the dates of any shorter period) in which you received tips. 2011 taxes online The total tips required to be reported for that period. 2011 taxes online You must sign and date the statement. 2011 taxes online Be sure to keep a copy with your tax or other personal records. 2011 taxes online   Your employer may require you to report your tips more than once a month. 2011 taxes online However, the statement cannot cover a period of more than 1 calendar month. 2011 taxes online Electronic tip statement. 2011 taxes online   Your employer can have you furnish your tip statements electronically. 2011 taxes online When to report. 2011 taxes online   Give your report for each month to your employer by the 10th of the next month. 2011 taxes online If the 10th falls on a Saturday, Sunday, or legal holiday, give your employer the report by the next day that is not a Saturday, Sunday, or legal holiday. 2011 taxes online Example. 2011 taxes online You must report your tips received in September 2014 by October 10, 2014. 2011 taxes online Final report. 2011 taxes online   If your employment ends during the month, you can report your tips when your employment ends. 2011 taxes online Penalty for not reporting tips. 2011 taxes online   If you do not report tips to your employer as required, you may be subject to a penalty equal to 50% of the social security, Medicare, Additional Medicare, or railroad retirement taxes you owe on the unreported tips. 2011 taxes online (For information about these taxes, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, later. 2011 taxes online ) The penalty amount is in addition to the taxes you owe. 2011 taxes online   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. 2011 taxes online To do so, attach a statement to your return explaining why you did not report them. 2011 taxes online Giving your employer money for taxes. 2011 taxes online   Your regular pay may not be enough for your employer to withhold all the taxes you owe on your regular pay plus your reported tips. 2011 taxes online If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. 2011 taxes online   If you do not give your employer enough money, your employer will apply your regular pay and any money you give to the taxes, in the following order. 2011 taxes online All taxes on your regular pay. 2011 taxes online Social security, Medicare, Additional Medicare, or railroad retirement taxes on your reported tips. 2011 taxes online Federal, state, and local income taxes on your reported tips. 2011 taxes online    Any taxes that remain unpaid can be collected by your employer from your next paycheck. 2011 taxes online If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. 2011 taxes online See Publication 505, Tax Withholding and Estimated Tax, for more information. 2011 taxes online    Uncollected taxes. 2011 taxes online You must report on your tax return any social security and Medicare taxes, or railroad retirement taxes that remained uncollected at the end of 2013. 2011 taxes online These uncollected taxes will be shown on your 2013 Form W-2. 2011 taxes online See Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. 2011 taxes online Tip Rate Determination and Education Program Your employer may participate in the Tip Rate Determination and Education Program. 2011 taxes online The program was developed to help employees and employers understand and meet their tip reporting responsibilities. 2011 taxes online There are two agreements under the program: the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). 2011 taxes online A variation of the TRAC program, the Employer Tip Reporting Alternative Commitment, (EmTRAC) was designed to allow employers in the food and beverage industry to design and receive approval for their own TRAC programs. 2011 taxes online For information on the EmTRAC program, see Notice 2001-1, which is on page 261 of Internal Revenue Bulletin 2001-2 at www. 2011 taxes online irs. 2011 taxes online gov/pub/irs-irbs/irb01-02. 2011 taxes online pdf. 2011 taxes online If you are employed in the gaming industry, your employer may participate in the Gaming Industry Tip Compliance Agreement Program. 2011 taxes online See Revenue Procedure 2007-32, 2007-22 I. 2011 taxes online R. 2011 taxes online B. 2011 taxes online 1322, available at www. 2011 taxes online irs. 2011 taxes online gov/pub/irs-irbs/irb07_22. 2011 taxes online pdf. 2011 taxes online Your employer can provide you with a copy of any applicable agreement. 2011 taxes online To find out more about these agreements, visit IRS. 2011 taxes online gov and enter “restaurant tip reporting” in the search box. 2011 taxes online You may also call 1-800-829-4933, visit www. 2011 taxes online irs. 2011 taxes online gov/localcontacts for the IRS Taxpayer Assistance Center in your area, or send an email to Tip. 2011 taxes online Program@irs. 2011 taxes online gov and request information on this program. 2011 taxes online Reporting Tips on Your Tax Return How to report tips. 2011 taxes online   Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; Form 1040EZ, line 1; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. 2011 taxes online What tips to report. 2011 taxes online   Generally, you must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. 2011 taxes online Any tips you reported to your employer as required in 2013 are included in the wages shown in box 1 of your Form W-2. 2011 taxes online Add to the amount in box 1 only the tips you did not report to your employer. 2011 taxes online   However, any tips you received in 2013 that you reported to your employer as required after 2013 but before January 11, 2014, are not included in the wages shown in box 1 of your 2013 Form W-2. 2011 taxes online Do not include the amount of these tips on your 2013 tax return. 2011 taxes online Instead, include them on your 2014 tax return. 2011 taxes online Tips you received in 2012 that you reported to your employer as required after 2012 but before January 11, 2013, are included in the wages shown in box 1 of your 2013 Form W-2. 2011 taxes online Although these tips were received in 2012, you must report them on your 2013 tax return. 2011 taxes online   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. 2011 taxes online Do not report on your income tax return any portion of the tips you receive that you pass on to other employees. 2011 taxes online However, you must report tips you receive from other employees. 2011 taxes online    If you received $20 or more in cash and charge tips in a month and did not report all of those tips to your employer, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer, later. 2011 taxes online    If you did not keep a daily tip record as required and an amount is shown in box 8 of your Form W-2, see Allocated Tips, later. 2011 taxes online   If you kept a daily tip record and reported tips to your employer as required under the rules explained earlier, add the following tips to the amount in box 1 of your Form W-2. 2011 taxes online Cash and charge tips you received that totaled less than $20 for any month. 2011 taxes online The value of noncash tips, such as tickets, passes, or other items of value. 2011 taxes online Example. 2011 taxes online Ben Smith began working at the Blue Ocean Restaurant (his only employer in 2013) on June 30 and received $10,000 in wages during the year. 2011 taxes online Ben kept a daily tip record showing that his tips for June were $18 and his tips for the rest of the year totaled $7,000. 2011 taxes online He was not required to report his June tips to his employer, but he reported all of the rest of his tips to his employer as required. 2011 taxes online Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages + $7,000 reported tips) in box 1. 2011 taxes online He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. 2011 taxes online Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. 2011 taxes online    If you received $20 or more in cash and charge tips in a month from any one job and did not report all of those tips to your employer, you must report the social security, Medicare, and Additional Medicare taxes on the unreported tips as additional tax on your return. 2011 taxes online To report these taxes, you must file a return even if you would not otherwise have to file. 2011 taxes online You must use Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040-SS, or 1040-PR (as appropriate) for this purpose. 2011 taxes online (You cannot file Form 1040EZ or Form 1040A. 2011 taxes online )    Use Form 4137, Social Security and Medicare Tax on Unreported Tip Income, to figure social security and Medicare taxes. 2011 taxes online Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. 2011 taxes online Use Form 8959 to figure Additional Medicare Tax. 2011 taxes online If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. 2011 taxes online To get railroad retirement credit, you must report tips to your employer. 2011 taxes online Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. 2011 taxes online    You may have uncollected taxes if your regular pay was not enough for your employer to withhold all the taxes you owe and you did not give your employer enough money to pay the rest of the taxes. 2011 taxes online For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. 2011 taxes online   If your employer could not collect all the social security and Medicare taxes, or railroad retirement taxes you owe on tips reported for 2013, the uncollected taxes will be shown in box 12 of your Form W-2 (codes A and B). 2011 taxes online You must report these amounts as additional tax on your return. 2011 taxes online   If you worked in the U. 2011 taxes online S. 2011 taxes online possessions and received Form W-2AS, Form W-2CM, Form W-2GU, or Form W-2VI, any uncollected taxes on tips will be shown in box 12 with codes A and B. 2011 taxes online If you received Form 499R-2/W-2PR, any uncollected taxes will be shown in boxes 22 and 23. 2011 taxes online Unlike the uncollected portion of the regular (1. 2011 taxes online 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported on Form W-2. 2011 taxes online   To report these uncollected taxes, you must file a return even if you would not otherwise have to file. 2011 taxes online You can report these taxes on Form 1040, in the space next to line 60; Form 1040NR, line 59; Form 1040-SS, Part I, line 6; or Form 1040-PR, Part I, line 6. 2011 taxes online See the instructions for the appropriate form and line number indicated, and Form 8959. 2011 taxes online (You cannot file Form 1040A, Form 1040EZ, or Form 1040NR-EZ. 2011 taxes online ) Self-employed persons. 2011 taxes online    If you receive tips as a self-employed person, you should report these tips as income on Schedule C or C-EZ. 2011 taxes online See Publication 334, Tax Guide for Small Business, for more information on reporting business income. 2011 taxes online Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. 2011 taxes online They are not included in box 1 with your wages and reported tips. 2011 taxes online If box 8 is blank, this discussion does not apply to you. 2011 taxes online What are allocated tips. 2011 taxes online   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. 2011 taxes online Your employer will have done this only if: You worked in an establishment (restaurant, cocktail lounge, or similar business) that must allocate tips to employees, and The tips you reported to your employer were less than your share of 8% of food and drink sales. 2011 taxes online No income, social security, Medicare, Additional Medicare, or railroad retirement taxes are withheld on allocated tips. 2011 taxes online How were your allocated tips figured. 2011 taxes online   The tips allocated to you are your share of an amount figured by subtracting the reported tips of all employees from 8% (or an approved lower rate) of food and drink sales (other than carryout sales and sales with a service charge of 10% or more). 2011 taxes online Your share of that amount was figured using either a method provided by an employer-employee agreement or a method provided by IRS regulations based on employees' sales or hours worked. 2011 taxes online For information about the exact allocation method used, ask your employer. 2011 taxes online Must you report your allocated tips on your tax return. 2011 taxes online   You must report tips you received in 2013 (including both cash and noncash tips) on your tax return as explained in What tips to report , earlier. 2011 taxes online Any tips you reported to your employer in 2013 as required (explained under Reporting Tips to Your Employer , earlier) are included in the wages shown in box 1 of your Form W-2. 2011 taxes online Add to the amount in box 1 only the tips you did not report to your employer as required. 2011 taxes online This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated amount. 2011 taxes online   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. 2011 taxes online How to report allocated tips. 2011 taxes online   If you received any tips in 2013 that you did not report to your employer as required (including allocated tips that you are required to report on your tax return), add these tips to the amount in box 1 of your Form(s) W-2 and report this amount as wages on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. 2011 taxes online (You cannot file Form 1040A or Form 1040EZ). 2011 taxes online    Because social security, Medicare, or Additional Medicare taxes were not withheld from the allocated tips, you must report those taxes as additional tax on your return. 2011 taxes online Complete Form 4137 and include the allocated tips on line 1 of the form as provided in its instructions. 2011 taxes online See Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, earlier. 2011 taxes online How to request an approved lower rate. 2011 taxes online   Your employer can use a tip rate lower than 8% (but not lower than 2%) to figure allocated tips only if the IRS approves the lower rate. 2011 taxes online Either the employer or the employees can request approval of a lower rate by filing a petition with the IRS. 2011 taxes online The petition must include specific information about the establishment that will justify the lower rate. 2011 taxes online A user fee must be paid with the petition. 2011 taxes online    An employee petition can be filed only with the consent of a majority of the directly tipped employees (waiters, bartenders, and others who receive tips directly from customers). 2011 taxes online The petition must state the total number of directly tipped employees and the number of employees consenting to the petition. 2011 taxes online Employees filing the petition must promptly notify the employer, and the employer must promptly give the IRS a copy of all Forms 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, filed for the establishment for the previous 3 years. 2011 taxes online   For more information about how to file a petition and what information to include, see Allocation of Tips in the Instructions for Form 8027. 2011 taxes online How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. 2011 taxes online Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. 2011 taxes online Free help with your tax return. 2011 taxes online   Free help in preparing your return is available nationwide from IRS-certified volunteers. 2011 taxes online The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. 2011 taxes online The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 2011 taxes online Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2011 taxes online Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 2011 taxes online To find the nearest VITA or TCE site, visit IRS. 2011 taxes online gov or call 1-800-906-9887. 2011 taxes online   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2011 taxes online To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2011 taxes online aarp. 2011 taxes online org/money/taxaide or call 1-888-227-7669. 2011 taxes online   For more information on these programs, go to IRS. 2011 taxes online gov and enter “VITA” in the search box. 2011 taxes online Internet. 2011 taxes online IRS. 2011 taxes online gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. 2011 taxes online Apply for an Employer Identification Number (EIN). 2011 taxes online Go to IRS. 2011 taxes online gov and enter Apply for an EIN in the search box. 2011 taxes online Request an Electronic Filing PIN by going to IRS. 2011 taxes online gov and entering Electronic Filing PIN in the search box. 2011 taxes online Check the status of your 2013 refund with Where's My Refund? Go to IRS. 2011 taxes online gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2011 taxes online If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2011 taxes online Check the status of your amended return. 2011 taxes online Go to IRS. 2011 taxes online gov and enter Where's My Amended Return in the search box. 2011 taxes online Download forms, instructions, and publications, including some accessible versions. 2011 taxes online Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. 2011 taxes online gov or IRS2Go. 2011 taxes online Tax return and tax account transcripts are generally available for the current year and past three years. 2011 taxes online Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2011 taxes online gov. 2011 taxes online Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 2011 taxes online Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2011 taxes online gov. 2011 taxes online Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. 2011 taxes online gov or IRS2Go. 2011 taxes online Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. 2011 taxes online An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. 2011 taxes online Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. 2011 taxes online If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. 2011 taxes online Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2011 taxes online Locate the nearest volunteer help site with the VITA Locator Tool on IRS. 2011 taxes online gov. 2011 taxes online Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2011 taxes online The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2011 taxes online Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. 2011 taxes online AARP offers the Tax-Aide counseling program as part of the TCE program. 2011 taxes online Visit AARP's website to find the nearest Tax-Aide location. 2011 taxes online Research your tax questions. 2011 taxes online Search publications and instructions by topic or keyword. 2011 taxes online Read the Internal Revenue Code, regulations, or other official guidance. 2011 taxes online Read Internal Revenue Bulletins. 2011 taxes online Sign up to receive local and national tax news by email. 2011 taxes online Phone. 2011 taxes online You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2011 taxes online Download the free IRS2Go mobile app from the iTunes app store or from Google Play. 2011 taxes online Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2011 taxes online Call to locate the nearest volunteer help site, 1-800-906-9887. 2011 taxes online Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2011 taxes online The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2011 taxes online Most VITA and TCE sites offer free electronic filing. 2011 taxes online Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2011 taxes online Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2011 taxes online Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. 2011 taxes online The automated Where's My Refund? information is available 24 hours a day, 7 days a week. 2011 taxes online If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2011 taxes online Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 2011 taxes online Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2011 taxes online Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 2011 taxes online Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2011 taxes online Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). 2011 taxes online You should receive your order within 10 business days. 2011 taxes online Call to order transcripts of your tax returns or tax account, 1-800-908-9946. 2011 taxes online Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. 2011 taxes online Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. 2011 taxes online Call to ask tax questions, 1-800-829-1040. 2011 taxes online Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2011 taxes online The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2011 taxes online These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. 2011 taxes online gsa. 2011 taxes online gov/fedrelay. 2011 taxes online Walk-in. 2011 taxes online You can find a selection of forms, publications and services — in-person, face-to-face. 2011 taxes online Products. 2011 taxes online You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2011 taxes online Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2011 taxes online Services. 2011 taxes online You can walk in to your local TAC most business days for personal, face-to-face tax help. 2011 taxes online An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2011 taxes online If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. 2011 taxes online No appointment is necessary—just walk in. 2011 taxes online Before visiting, check www. 2011 taxes online irs. 2011 taxes online gov/localcontacts for hours of operation and services provided. 2011 taxes online Mail. 2011 taxes online You can send your order for forms, instructions, and publications to the address below. 2011 taxes online You should receive a response within 10 business days after your request is received. 2011 taxes online  Internal Revenue Service 1201 N. 2011 taxes online Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. 2011 taxes online   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2011 taxes online Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2011 taxes online What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. 2011 taxes online We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2011 taxes online You face (or your business is facing) an immediate threat of adverse action. 2011 taxes online You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2011 taxes online   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2011 taxes online Here's why we can help: TAS is an independent organization within the IRS. 2011 taxes online Our advocates know how to work with the IRS. 2011 taxes online Our services are free and tailored to meet your needs. 2011 taxes online We have offices in every state, the District of Columbia, and Puerto Rico. 2011 taxes online How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. 2011 taxes online irs. 2011 taxes online gov/advocate, or call us toll-free at 1-877-777-4778. 2011 taxes online How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2011 taxes online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 2011 taxes online irs. 2011 taxes online gov/sams. 2011 taxes online Low Income Taxpayer Clinics. 2011 taxes online   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. 2011 taxes online Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2011 taxes online Visit www. 2011 taxes online TaxpayerAdvocate. 2011 taxes online irs. 2011 taxes online gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2011 taxes online Prev  Up  Next   Home   More Online Publications