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Can You File State Taxes For Free

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Can You File State Taxes For Free

Can you file state taxes for free 13. Can you file state taxes for free   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Can you file state taxes for free Free help with your tax return. Can you file state taxes for free   You can get free help preparing your return nationwide from IRS-certified volunteers. Can you file state taxes for free The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Can you file state taxes for free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Can you file state taxes for free Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Can you file state taxes for free In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Can you file state taxes for free To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Can you file state taxes for free gov, download the IRS2Go app, or call 1-800-906-9887. Can you file state taxes for free   As part of the TCE program, AARP offers the Tax-Aide counseling program. Can you file state taxes for free To find the nearest AARP Tax-Aide site, visit AARP's website at www. Can you file state taxes for free aarp. Can you file state taxes for free org/money/taxaide or call 1-888-227-7669. Can you file state taxes for free For more information on these programs, go to IRS. Can you file state taxes for free gov and enter “VITA” in the search box. Can you file state taxes for free Internet. Can you file state taxes for free    IRS. Can you file state taxes for free gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Can you file state taxes for free Download the free IRS2Go app from the iTunes app store or from Google Play. Can you file state taxes for free Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Can you file state taxes for free Check the status of your 2013 refund with the Where's My Refund? application on IRS. Can you file state taxes for free gov or download the IRS2Go app and select the Refund Status option. Can you file state taxes for free The IRS issues more than 9 out of 10 refunds in less than 21 days. Can you file state taxes for free Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Can you file state taxes for free You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Can you file state taxes for free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Can you file state taxes for free Use the Interactive Tax Assistant (ITA) to research your tax questions. Can you file state taxes for free No need to wait on the phone or stand in line. Can you file state taxes for free The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Can you file state taxes for free When you reach the response screen, you can print the entire interview and the final response for your records. Can you file state taxes for free New subject areas are added on a regular basis. Can you file state taxes for free  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Can you file state taxes for free gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Can you file state taxes for free You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Can you file state taxes for free The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Can you file state taxes for free When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Can you file state taxes for free Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Can you file state taxes for free You can also ask the IRS to mail a return or an account transcript to you. Can you file state taxes for free Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Can you file state taxes for free gov or by calling 1-800-908-9946. Can you file state taxes for free Tax return and tax account transcripts are generally available for the current year and the past three years. Can you file state taxes for free Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Can you file state taxes for free Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Can you file state taxes for free If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Can you file state taxes for free Check the status of your amended return using Where's My Amended Return? Go to IRS. Can you file state taxes for free gov and enter Where's My Amended Return? in the search box. Can you file state taxes for free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Can you file state taxes for free It can take up to 3 weeks from the date you mailed it to show up in our system. Can you file state taxes for free Make a payment using one of several safe and convenient electronic payment options available on IRS. Can you file state taxes for free gov. Can you file state taxes for free Select the Payment tab on the front page of IRS. Can you file state taxes for free gov for more information. Can you file state taxes for free Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Can you file state taxes for free Figure your income tax withholding with the IRS Withholding Calculator on IRS. Can you file state taxes for free gov. Can you file state taxes for free Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Can you file state taxes for free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Can you file state taxes for free gov. Can you file state taxes for free Request an Electronic Filing PIN by going to IRS. Can you file state taxes for free gov and entering Electronic Filing PIN in the search box. Can you file state taxes for free Download forms, instructions and publications, including accessible versions for people with disabilities. Can you file state taxes for free Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Can you file state taxes for free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Can you file state taxes for free An employee can answer questions about your tax account or help you set up a payment plan. Can you file state taxes for free Before you visit, check the Office Locator on IRS. Can you file state taxes for free gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Can you file state taxes for free If you have a special need, such as a disability, you can request an appointment. Can you file state taxes for free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Can you file state taxes for free Apply for an Employer Identification Number (EIN). Can you file state taxes for free Go to IRS. Can you file state taxes for free gov and enter Apply for an EIN in the search box. Can you file state taxes for free Read the Internal Revenue Code, regulations, or other official guidance. Can you file state taxes for free Read Internal Revenue Bulletins. Can you file state taxes for free Sign up to receive local and national tax news and more by email. Can you file state taxes for free Just click on “subscriptions” above the search box on IRS. Can you file state taxes for free gov and choose from a variety of options. Can you file state taxes for free    Phone. Can you file state taxes for free You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Can you file state taxes for free Download the free IRS2Go app from the iTunes app store or from Google Play. Can you file state taxes for free Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Can you file state taxes for free gov, or download the IRS2Go app. Can you file state taxes for free Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Can you file state taxes for free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Can you file state taxes for free Most VITA and TCE sites offer free electronic filing. Can you file state taxes for free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Can you file state taxes for free Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Can you file state taxes for free Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Can you file state taxes for free If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Can you file state taxes for free The IRS issues more than 9 out of 10 refunds in less than 21 days. Can you file state taxes for free Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Can you file state taxes for free Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Can you file state taxes for free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Can you file state taxes for free Note, the above information is for our automated hotline. Can you file state taxes for free Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Can you file state taxes for free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Can you file state taxes for free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Can you file state taxes for free It can take up to 3 weeks from the date you mailed it to show up in our system. Can you file state taxes for free Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Can you file state taxes for free You should receive your order within 10 business days. Can you file state taxes for free Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Can you file state taxes for free If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Can you file state taxes for free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Can you file state taxes for free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Can you file state taxes for free These individuals can also contact the IRS through relay services such as the Federal Relay Service. Can you file state taxes for free    Walk-in. Can you file state taxes for free You can find a selection of forms, publications and services — in-person. Can you file state taxes for free Products. Can you file state taxes for free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Can you file state taxes for free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Can you file state taxes for free Services. Can you file state taxes for free You can walk in to your local TAC for face-to-face tax help. Can you file state taxes for free An employee can answer questions about your tax account or help you set up a payment plan. Can you file state taxes for free Before visiting, use the Office Locator tool on IRS. Can you file state taxes for free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Can you file state taxes for free    Mail. Can you file state taxes for free You can send your order for forms, instructions, and publications to the address below. Can you file state taxes for free You should receive a response within 10 business days after your request is received. Can you file state taxes for free Internal Revenue Service 1201 N. Can you file state taxes for free Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Can you file state taxes for free The Taxpayer Advocate Service (TAS) is your voice at the IRS. Can you file state taxes for free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Can you file state taxes for free   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Can you file state taxes for free We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Can you file state taxes for free You face (or your business is facing) an immediate threat of adverse action. Can you file state taxes for free You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Can you file state taxes for free   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Can you file state taxes for free Here's why we can help: TAS is an independent organization within the IRS. Can you file state taxes for free Our advocates know how to work with the IRS. Can you file state taxes for free Our services are free and tailored to meet your needs. Can you file state taxes for free We have offices in every state, the District of Columbia, and Puerto Rico. Can you file state taxes for free   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Can you file state taxes for free   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Can you file state taxes for free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Can you file state taxes for free Low Income Taxpayer Clinics. Can you file state taxes for free   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Can you file state taxes for free Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Can you file state taxes for free Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Can you file state taxes for free Prev  Up  Next   Home   More Online Publications
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The Can You File State Taxes For Free

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