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2012 Form 1040 Schedule A

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2012 Form 1040 Schedule A

2012 form 1040 schedule a Publication 4492 - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains the major provisions of the Katrina Emergency Tax Relief Act of 2005 and the Gulf Opportunity Zone Act of 2005. 2012 form 1040 schedule a Useful Items - You may want to see: Publication 526 Charitable Contributions 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 547 Casualties, Disasters, and Thefts 946 How To Depreciate Property Form (and Instructions) 4506Request for Copy of Tax Return 4506-TRequest for Transcript of Tax Return 4684Casualties and Thefts 5884Work Opportunity Credit 5884-ACredits for Employers Affected by Hurricane Katrina, Rita, or Wilma 8863Education Credits (Hope and Lifetime Learning Credits) 8914Exemption Amount for Taxpayers Housing Individuals Displaced by Hurricane Katrina 8915Qualified Hurricane Retirement Plan Distributions and Repayments Prev  Up  Next   Home   More Online Publications
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The 2012 Form 1040 Schedule A

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