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Can I Efile An Amended Tax Return

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Can I Efile An Amended Tax Return

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

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Department of Consumer Protection

Website: Department of Consumer Protection

Address: Department of Consumer Protection
165 Capitol Ave.
Hartford, CT 06106-1630

Phone Number: 860-713-6300

Toll-free: 1-800-842-2649

TTY: 860-713-7240

Connecticut Attorney General's Office

Website: Connecticut Attorney General's Office

Address: Connecticut Attorney General's Office
Consumer Assistance Unit
55 Elm St.
Hartford, CT 06106

Phone Number: 860-808-5420

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Banking

Website: Department of Banking

Address: Department of Banking
Government Relations and Consumer Affairs
260 Constitution Plaza
Hartford, CT 06103-1800

Phone Number: 860-240-8299

Toll-free: 1-800-831-7225
1-877-472-8313 (Foreclosure Assistance) 1-877-472-8313 (Foreclosure Assistance)

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Insurance Department

Website: Insurance Department

Address: Insurance Department
Consumer Affairs Division
PO Box 816
Hartford, CT 06142-0816

Phone Number: 860-297-3900

Toll-free: 1-800-203-3447 (CT)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Banking

Website: Department of Banking

Address: Department of Banking
Securities and Business Investments Division
260 Constitution Plaza
Hartford, CT 06103-1800

Phone Number: 860-240-8230

Toll-free: 1-800-831-7225

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Department of Energy and Environmental Protection

Website: Department of Energy and Environmental Protection

Address: Department of Energy and Environmental Protection
Public Utilities Regulatory Authority
Consumer Services Unit

10 Franklin Square
New Britain, CT 06051

Phone Number: 860-827-1553

Toll-free: 1-800-382-4586 (CT)

TTY: 860-827-2837

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The Can I Efile An Amended Tax Return

Can i efile an amended tax return Index A Additional Medicare Tax, Step 5. Can i efile an amended tax return , Line 18. Can i efile an amended tax return Address change, Change of address. Can i efile an amended tax return Adjustments to income Estimated tax, Adjustments to income. Can i efile an amended tax return Withholding allowances, Adjustments to income (worksheet line 4). Can i efile an amended tax return Worksheet instructions, Deductions and Adjustments Worksheet, Net deductions and adjustments (worksheet line 8). Can i efile an amended tax return AGI, AGI. Can i efile an amended tax return Expected AGI, Expected AGI—Line 1 Aliens Nonresident aliens, Aliens Amended returns, Form Received After Filing, Amended returns. Can i efile an amended tax return Annualized estimated tax worksheets, Worksheet 2-9. Can i efile an amended tax return 2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. Can i efile an amended tax return 2014 Annualized Estimated Tax Worksheet(Continued) Annualized - Capital gains, Worksheet 2-12. Can i efile an amended tax return 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income, Worksheet 2-13. Can i efile an amended tax return 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions, Worksheet 2-10. Can i efile an amended tax return 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends, Worksheet 2-12. Can i efile an amended tax return 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount, Worksheet 2-11. Can i efile an amended tax return 2014 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount Annualized income installment method, Annualized Income Installment Method Capital gains worksheet, underpayment penalty, Worksheet 4-1. Can i efile an amended tax return 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Form 2210, Schedule AI, Annualized Income Installment Method (Schedule AI) Qualified dividends worksheet, underpayment penalty, Worksheet 4-1. Can i efile an amended tax return 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Underpayment penalty, (Schedule AI), Annualized Income Installment Method (Schedule AI) Annuities, Pensions and Annuities Assistance (see Tax help) B Backup withholding, Backup Withholding, Penalties. Can i efile an amended tax return Credit against income tax, Backup withholding. Can i efile an amended tax return C Capital gains and losses Annualized estimated tax, Tax on net capital gain. Can i efile an amended tax return Estimated tax on net capital gain, Tax on net capital gain. Can i efile an amended tax return Qualified dividends, Tax on qualified dividends and capital gains. Can i efile an amended tax return Casualty and theft losses, Itemized deductions (worksheet line 1). Can i efile an amended tax return Waiver of penalty, Waiver of Penalty Change of address, Change of address. Can i efile an amended tax return Change of name, Name changed. Can i efile an amended tax return Charitable contributions, Itemized deductions (worksheet line 1). Can i efile an amended tax return Child and dependent care credit Personal Allowances Worksheet (Form W-4), Child and dependent care credit (worksheet line F). Can i efile an amended tax return Child tax credit Personal Allowances Worksheet (Form W-4), Child tax credit (worksheet line G). Can i efile an amended tax return Claim of right, Itemized deductions (worksheet line 1). Can i efile an amended tax return Commodity credit corporation loans, Federal Payments Community property states, Community property states. Can i efile an amended tax return Compensation, Salaries and Wages Independent contractors, backup withholding, Backup Withholding Supplemental wages, Supplemental Wages Tips, Tips Wages and salaries, Salaries and Wages Crediting of overpayment, Credit an Overpayment Credits 2013 withholding and estimated taxes, Credit for Withholding and Estimated Tax for 2013 Deductions and Adjustments Worksheet (Form W-4), Tax credits (worksheet line 5). Can i efile an amended tax return Estimated tax against income tax, Estimated Tax Excess withholding on social security or railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding Expected taxes and credits, Expected Taxes and Credits— Lines 6–13c Withholding allowances, Tax credits (worksheet line 5). Can i efile an amended tax return Withholding tax, credit for, Withholding Criminal penalties Willfully false or fraudulent Form W-4, Penalties Crop insurance payments, Federal Payments Cumulative wage method of withholding, Cumulative Wage Method D Deductions Home mortgage interest, Itemized deductions (worksheet line 1). Can i efile an amended tax return Worksheet instructions, Deductions and Adjustments Worksheet Dependents Exemptions, Dependents. Can i efile an amended tax return Disabled persons Impairment-related work expenses, Itemized deductions (worksheet line 1). Can i efile an amended tax return Disaster Waiver of penalty, Waiver of Penalty Dividends Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. Can i efile an amended tax return Divorced taxpayers Estimated tax credit, Divorced Taxpayers Form W-4, Single. Can i efile an amended tax return Domestic help, Household workers. Can i efile an amended tax return Definition, Household workers. Can i efile an amended tax return Withholding, Household workers. Can i efile an amended tax return E Earned income credit (EIC), What's New for 2014 Eligible rollover distributions, Eligible Rollover Distributions Employee business expenses Accountable plans, Accountable plan. Can i efile an amended tax return Nonaccountable plans, Nonaccountable plan. Can i efile an amended tax return Reimbursements, Expense allowances. Can i efile an amended tax return Employer Identification Numbers (EINs), Taxpayer identification number. Can i efile an amended tax return Employers Excess withholding on social security and railroad retirement taxes, Two or more employers. Can i efile an amended tax return , Employer's error. Can i efile an amended tax return Repaying withheld tax, Repaying withheld tax. Can i efile an amended tax return Tips, Tips Withholding rules, Rules Your Employer Must Follow Estate beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. Can i efile an amended tax return Estate tax Income in respect of a decedent, Itemized deductions (worksheet line 1). Can i efile an amended tax return Estates Estimated tax, Estates and Trusts Estimated tax Adjustments to income, Adjustments to income. Can i efile an amended tax return Aliens, Aliens, Nonresident aliens. Can i efile an amended tax return Amended tax, Regular Installment Method Annualized income installment method, Annualized Income Installment Method Change in amount, Change in estimated tax. Can i efile an amended tax return Change of address, Change of address. Can i efile an amended tax return Change of name, Name changed. Can i efile an amended tax return Credit against income tax, Estimated Tax Crediting of overpayment, Credit an Overpayment Divorced taxpayers, Divorced Taxpayers Estates and trusts, Estates and Trusts Exemptions, Exemptions—line 4. Can i efile an amended tax return Expected AGI, Expected AGI—Line 1 Expected taxable income, Expected Taxable Income— Lines 2–5 Expected taxes and credits, Expected Taxes and Credits— Lines 6–13c Farmers and fishermen, Farmers and Fishermen, Farmers and fishermen. Can i efile an amended tax return , Farmers and Fishermen Fiscal year taxpayers, Fiscal year taxpayers. Can i efile an amended tax return Higher income individuals, Higher income taxpayers. Can i efile an amended tax return How to figure, How To Figure Estimated Tax, How To Figure Each Payment How to pay, How To Pay Estimated Tax Instructions for Worksheet 2-9, annualized estimated tax, Instructions for the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9) Itemized deductions, Itemized deductions—line 2. Can i efile an amended tax return Married taxpayers, Married Taxpayers Net capital gain, Tax on net capital gain. Can i efile an amended tax return , Tax on net capital gain. Can i efile an amended tax return No standard deduction, No standard deduction. Can i efile an amended tax return Nonresident aliens, Nonresident aliens. Can i efile an amended tax return Overpayment, Credit an Overpayment Payment vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher Payments not required, Estimated Tax Payments Not Required Regular installment method, Regular Installment Method Required annual payment, Required Annual Payment— Line 14c Self-employment income, Self-employment income. Can i efile an amended tax return Separate returns, Separate Returns Sick pay, Estimated tax. Can i efile an amended tax return Standard deduction, Standard deduction—line 2. Can i efile an amended tax return , Line 7. Can i efile an amended tax return Total estimated tax payments, Total Estimated Tax Payments Needed—Line 16a Types of taxes included, Introduction Underpayment penalty, Underpayment penalty. Can i efile an amended tax return , Underpayment Penalty for 2013 When to pay, When To Pay Estimated Tax When to start payments, When To Start Who does not have to pay, Who Does Not Have To Pay Estimated Tax Who must pay, Who Must Pay Estimated Tax Estimated tax worksheets, Worksheets for Chapter 2, Worksheet 2-1. Can i efile an amended tax return 2014 Estimated Tax Worksheet, Worksheet 2-2. Can i efile an amended tax return 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits 2014 annualized estimated tax worksheet, Worksheet 2-9. Can i efile an amended tax return 2014 Annualized Estimated Tax Worksheet Capital gains, tax on, Tax on net capital gain. Can i efile an amended tax return Foreign earned income, Worksheet 2-8. Can i efile an amended tax return 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Form 1040-ES, Worksheet 2-1. Can i efile an amended tax return 2014 Estimated Tax Worksheet Phaseout of itemized deductions, Worksheet 2-5. Can i efile an amended tax return 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Railroad retirement benefits, Worksheet 2-2. Can i efile an amended tax return 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount, Worksheet 2-6. Can i efile an amended tax return 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax, Worksheet 2-3. Can i efile an amended tax return 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits, Worksheet 2-2. Can i efile an amended tax return 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction, Worksheet 2-4. Can i efile an amended tax return 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Excess social security or railroad retirement tax withholding, Excess Social Security or Railroad Retirement Tax Withholding, How to claim refund of excess tier 2 RRTA. Can i efile an amended tax return Nonrailroad employees worksheet, Worksheet for Nonrailroad Employees Railroad employees worksheets, Worksheets for Railroad Employees Exemption from withholding, Exemption From Withholding Claiming, Claiming exemption from withholding. Can i efile an amended tax return Good for only one year, An exemption is good for only 1 year. Can i efile an amended tax return Itemized deductions, Itemizing deductions or claiming exemptions or credits. Can i efile an amended tax return Students, Students. Can i efile an amended tax return Exemptions, Line 10. Can i efile an amended tax return Dependents, Dependents. Can i efile an amended tax return Expected taxable income, Exemptions—line 4. Can i efile an amended tax return Personal Allowances Worksheet, Exemptions (worksheet lines A, C, and D). Can i efile an amended tax return Self, Self. Can i efile an amended tax return Spouse, Spouse. Can i efile an amended tax return Withholding allowances, Withholding Allowances Expenses, Itemized deductions (worksheet line 1). Can i efile an amended tax return Allowances, Expense allowances. Can i efile an amended tax return F Farmers Estimated tax, Special Rules, Farmers and fishermen. Can i efile an amended tax return , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. Can i efile an amended tax return Gross income, Gross income from farming. Can i efile an amended tax return Joint returns, Joint returns. Can i efile an amended tax return Required annual payment, Farmers and fishermen. Can i efile an amended tax return Underpayment penalty, Farmers and fishermen. Can i efile an amended tax return , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. Can i efile an amended tax return Withholding for farmworkers, Farmworkers. Can i efile an amended tax return Figures Tables and figures (see Tables and figures) Fiscal years Estimated tax, Fiscal year taxpayers. Can i efile an amended tax return Farmers and fishermen, Fiscal year farmers and fishermen. Can i efile an amended tax return Withholding tax credit, Fiscal Years (FY) Fishermen Estimated tax, Special Rules, Farmers and fishermen. Can i efile an amended tax return , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. Can i efile an amended tax return Gross income, Gross income from fishing. Can i efile an amended tax return Joint returns, Joint returns. Can i efile an amended tax return Required annual payment, Farmers and fishermen. Can i efile an amended tax return Underpayment penalty, Farmers and fishermen. Can i efile an amended tax return , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. Can i efile an amended tax return Form 1040-ES, Introduction, How To Pay Estimated Tax Form 1040-ES (NR), Aliens Form 1040X, Form Received After Filing Form 1041-ES, Estates and Trusts Form 1099 series, Backup Withholding, The 1099 Series Form 2210, Form 2210. Can i efile an amended tax return , Figuring Your Required Annual Payment (Part I) Form 2210-F, Form 2210-F. Can i efile an amended tax return Form W-2, Form W-2 Form W-2c, Form Not Correct Form W-2G, Form W-2G. Can i efile an amended tax return , Form W-2G Form W-4 worksheets, Completing Form W-4 and Worksheets Completing of, Completing Form W-4 and Worksheets Deductions and adjustments worksheet, Deductions and Adjustments Worksheet IRS withholding calculator, IRS Withholding Calculator. Can i efile an amended tax return Number of allowances claimed, Only one job (worksheet line B). Can i efile an amended tax return Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet Withholding allowances, Completing Form W-4 and Worksheets, Form W-4 worksheets. Can i efile an amended tax return Form W-4, Employee's Allowance Withholding Certificate, Determining Amount of Tax Withheld Using Form W-4 Form W-4P, Periodic Payments Form W-4S, Form W-4S. Can i efile an amended tax return Form W-4V, Unemployment Compensation Form W-7, Taxpayer identification number. Can i efile an amended tax return Form W-9, Withholding rules. Can i efile an amended tax return Fraud Form W-4 statements, Penalties Free tax services, Free help with your tax return. Can i efile an amended tax return Fringe benefits, Taxable Fringe Benefits, More information. Can i efile an amended tax return G Gambling Form W-2G, Form W-2G Losses, Itemized deductions (worksheet line 1). Can i efile an amended tax return , Form W-2G Winnings, Form W-2G Gross income, Gross income. Can i efile an amended tax return Farming, Gross income from farming. Can i efile an amended tax return Fishing, Gross income from fishing. Can i efile an amended tax return H Head of household Personal Allowances Worksheet, Head of household filing status (worksheet line E). Can i efile an amended tax return Withholding allowance, Head of household filing status (worksheet line E). Can i efile an amended tax return Help (see Tax help) Higher income individuals Required annual payment, Higher income taxpayers. Can i efile an amended tax return Underpayment penalty, Higher income taxpayers. Can i efile an amended tax return Household workers, Household workers. Can i efile an amended tax return I Individual retirement arrangements (IRAs), Pensions and Annuities (see also Pensions) Interest income Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. Can i efile an amended tax return IRS withholding calculator, IRS Withholding Calculator. Can i efile an amended tax return Itemized deductions Deductions and Adjustments Worksheet, Itemized deductions (worksheet line 1). Can i efile an amended tax return Estimated tax, expected taxable income, Itemized deductions—line 2. Can i efile an amended tax return Exemption from withholding, Itemizing deductions or claiming exemptions or credits. Can i efile an amended tax return Gambling losses, Itemized deductions (worksheet line 1). Can i efile an amended tax return , Form W-2G J Joint returns Excess withholding on social security and railroad retirement taxes, Joint returns. Can i efile an amended tax return Farmers and fishermen, Joint returns. Can i efile an amended tax return Underpayment penalty, 2012 separate returns and 2013 joint return. Can i efile an amended tax return M Marital status Form W-4 worksheet, Marital Status Withholding rate, Marital Status Married taxpayers, Joint returns. Can i efile an amended tax return (see also Joint returns) Estimated tax, Married Taxpayers Marital status, Married. Can i efile an amended tax return Withholding allowances, Married individuals. Can i efile an amended tax return Medical and dental expenses, Itemized deductions (worksheet line 1). Can i efile an amended tax return Military retirement pay, Military retirees. Can i efile an amended tax return , Periodic Payments Missing children, photographs of, Reminders Multiple jobs Excess social security and railroad retirement withholding, Excess Social Security or Railroad Retirement Tax Withholding Withholding allowances, Multiple jobs. Can i efile an amended tax return N Name change, Name changed. Can i efile an amended tax return Net investment income tax, Step 5. Can i efile an amended tax return , Line 18. Can i efile an amended tax return NIIT, Step 5. Can i efile an amended tax return , Line 18. Can i efile an amended tax return Noncitizens Estimated tax, Aliens Withholding, Single. Can i efile an amended tax return , Employees who are not citizens or residents. Can i efile an amended tax return Nonqualified deferred compensation, Periodic Payments Nonresident aliens Estimated tax, Aliens, Nonresident aliens. Can i efile an amended tax return Individual taxpayer identification numbers (ITINs), Taxpayer identification number. Can i efile an amended tax return O Overpayment Crediting to estimated tax, Credit an Overpayment P Part-year method of withholding, Part-Year Method Patronage dividends Backup withholding, Backup Withholding Payment vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher Penalties Backup withholding, Penalties. Can i efile an amended tax return Underpayment of estimated tax, Underpayment Penalty for 2013 Waiver of underpayment penalty, Waiver of Penalty Willfully false or fraudulent Form W-4, Penalties Withholding allowances, Penalties Pensions, Pensions and Annuities New job, Employee also receiving pension income. Can i efile an amended tax return Rollovers, Eligible Rollover Distributions Wages and salaries withholding rules compared, Withholding rules. Can i efile an amended tax return Personal Allowances Worksheet, Personal Allowances Worksheet, Total personal allowances (worksheet line H). Can i efile an amended tax return Publications (see Tax help) R Railroad retirement benefits Choosing to withhold, Federal Payments Railroad retirement tax Excess withholding, Excess Social Security or Railroad Retirement Tax Withholding, Worksheets for Railroad Employees Refund claims (tier 2), How to claim refund of excess tier 2 RRTA. Can i efile an amended tax return Regular installment method, estimated tax, Regular Installment Method Reimbursements, Expense allowances. Can i efile an amended tax return Excess, Accountable plan. Can i efile an amended tax return Reporting Fringe benefits, How your employer reports your benefits. Can i efile an amended tax return Gambling winnings, Information to give payer. Can i efile an amended tax return Tips to employer, Reporting tips to your employer. Can i efile an amended tax return Required annual payment, Required Annual Payment— Line 14c, Example. Can i efile an amended tax return Retirement plans Pension plans, Pensions and Annuities Pensions, Pensions and Annuities Rollovers, Eligible Rollover Distributions State or local deferred compensation plan payments, Periodic Payments Rollovers, Eligible Rollover Distributions Royalties Backup withholding, Backup Withholding S Salaries, Salaries and Wages Saturday, Sunday, holiday rule, Saturday, Sunday, holiday rule. Can i efile an amended tax return Self-employment tax, Self-employment income. Can i efile an amended tax return Separate returns Estimated tax credit, Separate Returns Underpayment penalty, 2012 joint return and 2013 separate returns. Can i efile an amended tax return Withholding tax credit, Separate Returns Sick pay, Sick Pay, Estimated tax. Can i efile an amended tax return Single marital status, Single. Can i efile an amended tax return Social security benefits Choosing to withhold, Federal Payments Social security taxes Excess withholding, Excess Social Security or Railroad Retirement Tax Withholding Taxpayer identification numbers (TINs), Taxpayer identification number. Can i efile an amended tax return Withholding obligation, Reminders Spouse, Marital Status (see also Married taxpayers) Exemption, Spouse. Can i efile an amended tax return Marital status, Marital Status Personal Allowances Worksheet, Spouse. Can i efile an amended tax return Standard deduction, Standard deduction—line 2. Can i efile an amended tax return , Line 7. Can i efile an amended tax return State and local income taxes and property taxes, Itemized deductions (worksheet line 1). Can i efile an amended tax return State or local deferred compensation plan payments, Periodic Payments Students, Students. Can i efile an amended tax return Supplemental wages, Supplemental Wages T Tables and figures Do you have to pay estimated tax? (Figure 2-A), Exemption from withholding on Form W-4 (Figure 1-A), Railroad retirement, maximum withholding (Table 3-2), Table 3-2. Can i efile an amended tax return Maximum Social Security and RRTA Withholding for 2013 Social security, maximum withholding (Table 3-2), Table 3-2. Can i efile an amended tax return Maximum Social Security and RRTA Withholding for 2013 Worksheets, where to find, Worksheets for Chapter 2 Tax help, How To Get Tax Help Tax Rate Schedules, 2014 Tax Rate Schedules Taxpayer identification numbers (TINs), Taxpayer identification number. Can i efile an amended tax return Tips, Tips, More information. Can i efile an amended tax return Total income, Total income. Can i efile an amended tax return Trust beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. Can i efile an amended tax return TTY/TDD information, How To Get Tax Help Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet U Underpayment penalty, Underpayment Penalty for 2013, Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Actual withholding method, Actual withholding method. Can i efile an amended tax return Amended estimated tax, Underpayment penalty. Can i efile an amended tax return Amended returns, Amended returns. Can i efile an amended tax return Annualized income installment method, Annualized Income Installment Method (Schedule AI) Beneficiaries of estates and trusts, Estate or trust payments of estimated tax. Can i efile an amended tax return Capital gains (Worksheet 4-1), Worksheet 4-1. Can i efile an amended tax return 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Exceptions, Exceptions Farmers and fishermen, Farmers and fishermen. Can i efile an amended tax return , Farmers and Fishermen, Farmers and fishermen. Can i efile an amended tax return Figuring, IRS can figure the penalty for you. Can i efile an amended tax return , Short Method for Figuring the Penalty (Part III), Regular Method for Figuring the Penalty (Part IV) Higher income individuals, Higher income taxpayers. Can i efile an amended tax return Joint returns, 2012 separate returns and 2013 joint return. Can i efile an amended tax return Lowering or eliminating, Lowering or eliminating the penalty. Can i efile an amended tax return Minimum required each period, Minimum required each period. Can i efile an amended tax return No penalty, No penalty. Can i efile an amended tax return No tax liability last year exception, No Tax Liability Last Year Paid through withholding, Paid through withholding. Can i efile an amended tax return , Actual withholding method. Can i efile an amended tax return Penalty figured for each period, Penalty figured separately for each period. Can i efile an amended tax return Penalty thresholds, General Rule Qualified dividends (Worksheet 4-1), Worksheet 4-1. Can i efile an amended tax return 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Required annual payment, Figuring Your Required Annual Payment (Part I) Schedule AI, Annualized Income Installment Method (Schedule AI) Separate returns, 2012 joint return and 2013 separate returns. Can i efile an amended tax return Waiver, Waiver of Penalty When charged, When penalty is charged. Can i efile an amended tax return Unemployment compensation, Unemployment Compensation, Form 1099-G. Can i efile an amended tax return W Wages and salaries, Salaries and Wages Waiver of penalty, Waiver of Penalty Withholding Allowances, Withholding Allowances, Alternative method of figuring withholding allowances. Can i efile an amended tax return , Only one job (worksheet line B). Can i efile an amended tax return Personal Allowances Worksheet, Personal Allowances Worksheet Amended returns, Form Received After Filing Amount of tax withheld, Form W-4, Determining Amount of Tax Withheld Using Form W-4 Annuities, Pensions and Annuities Backup withholding, Backup Withholding Changing, Changing Your Withholding Checking amount of, Checking Your Withholding Choosing not to withhold, Choosing Not To Have Income Tax Withheld Community property states, Community property states. Can i efile an amended tax return Credit against income tax, Withholding Cumulative wage method, Cumulative Wage Method Deductions and adjustments worksheet, Deductions and Adjustments Worksheet Divorced taxpayers, Single. Can i efile an amended tax return Domestic help, Household workers. Can i efile an amended tax return Employers' rules, Rules Your Employer Must Follow Estimated tax, Withholding—line 15. Can i efile an amended tax return Excess social security and railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding Exemption from, Exemption From Withholding Farmworkers, Farmworkers. Can i efile an amended tax return Fiscal years, Fiscal Years (FY) Form received after filing, Form Received After Filing Form W-2, Form W-2 Form W-2c, Form Not Correct Form W-2G, Form W-2G. Can i efile an amended tax return , Form W-2G Form W-4, Determining Amount of Tax Withheld Using Form W-4 Fringe benefits, Taxable Fringe Benefits Gambling winnings, Gambling Winnings, Backup withholding on gambling winnings. Can i efile an amended tax return , Form W-2G Getting right amount of tax withheld, Getting the Right Amount of Tax Withheld, IRS Withholding Calculator. Can i efile an amended tax return Household workers, Household workers. Can i efile an amended tax return Marital status, Marital Status Married taxpayers, Married. Can i efile an amended tax return , Married individuals. Can i efile an amended tax return Multiple jobs, Multiple jobs. Can i efile an amended tax return Noncitizens, Single. Can i efile an amended tax return , Employees who are not citizens or residents. Can i efile an amended tax return Nonperiodic payments, Nonperiodic Payments Part-year method, Part-Year Method Penalties, Penalties Pensions, Pensions and Annuities Periodic payments, Periodic Payments Railroad retirement benefits, Federal Payments Repaying withheld tax, Repaying withheld tax. Can i efile an amended tax return Rollovers, Eligible Rollover Distributions Salaries and wages, Salaries and Wages Separate returns, Separate Returns Sick pay, Sick Pay Single taxpayers, Single. Can i efile an amended tax return Social security (FICA) tax, Reminders, Federal Payments Tips, Tips Types of income, Introduction, Salaries and Wages Underpayment penalty, Paid through withholding. Can i efile an amended tax return , Actual withholding method. Can i efile an amended tax return Unemployment compensation, Unemployment Compensation Worksheet for Form 2210, Part IV, Section B-Figure the Penalty Penalty Worksheet, Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Worksheets (blank) Annualized - Capital gains (Worksheet 2-12), Worksheet 2-12. Can i efile an amended tax return 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income (Worksheet 2-13), Worksheet 2-13. Can i efile an amended tax return 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions (Worksheet 2-10), Worksheet 2-10. Can i efile an amended tax return 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends (Worksheet 2-12), Worksheet 2-12. Can i efile an amended tax return 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount (Worksheet 2-11), Worksheet 2-11. Can i efile an amended tax return 2014 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount Annualized estimated tax (Worksheet 2-9), Worksheet 2-9. Can i efile an amended tax return 2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. Can i efile an amended tax return 2014 Annualized Estimated Tax Worksheet(Continued) Capital gains tax worksheet Worksheet 4-1, Worksheet 4-1. Can i efile an amended tax return 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Dependents (age 65 or older or blind) exemption from withholding (Worksheet 1-4), Worksheet 1-4. Can i efile an amended tax return Exemption From Withholding for Dependents Age 65 or Older or Blind Estimated tax worksheets (Worksheet 2-1), Worksheet 2-1. Can i efile an amended tax return 2014 Estimated Tax Worksheet Foreign earned income (Worksheet 2-8), Worksheet 2-8. Can i efile an amended tax return 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Phaseout of itemized deductions (Worksheet 2-5), Worksheet 2-5. Can i efile an amended tax return 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Qualified dividends Worksheet 4-1, Worksheet 4-1. Can i efile an amended tax return 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Railroad retirement benefits (Worksheet 2-2), Worksheet 2-2. Can i efile an amended tax return 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount (Worksheet 2-6), Worksheet 2-6. Can i efile an amended tax return 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax and deduction (Worksheet 2-3), Worksheet 2-3. Can i efile an amended tax return 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits (Worksheet 2-2), Worksheet 2-2. Can i efile an amended tax return 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction (Worksheet 2-4), Worksheet 2-4. Can i efile an amended tax return 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Prev  Up     Home   More Online Publications