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File free state and federal taxes online Publication 3402 - Main Content Table of Contents What is a Limited Liability Company? Classification of an LLC LLCs Classified as Partnerships LLCs Classified as Disregarded Entities LLCs Classified as Corporations Subsequent Elections How To Get More InformationInternal Revenue Service Small Business Administration Other Federal Agencies What is a Limited Liability Company? For purposes of this publication, a limited liability company (LLC) is a business entity organized in the United States under state law. File free state and federal taxes online Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. File free state and federal taxes online An LLC may be classified for federal income tax purposes as a partnership, corporation, or an entity disregarded as separate from its owner by applying the rules in Regulations section 301. File free state and federal taxes online 7701-3. File free state and federal taxes online The information in this publication applies to LLCs in general, and different rules may apply to special situations, including banks, insurance companies, or nonprofit organizations that are LLCs or that own LLCs. File free state and federal taxes online Check your state's requirements and the federal tax regulations for further information. File free state and federal taxes online Classification of an LLC Default classification rules. File free state and federal taxes online   An LLC with at least two members is classified as a partnership for federal income tax purposes. File free state and federal taxes online An LLC with only one member is treated as an entity disregarded as separate from its owner for income tax purposes (but as a separate entity for purposes of employment tax and certain excise taxes). File free state and federal taxes online Also, an LLC's federal tax classification can subsequently change under certain default rules discussed later. File free state and federal taxes online Elected classification. File free state and federal taxes online   If an LLC does not choose to be classified under the above default classifications, it can elect to be classified as an association taxable as a corporation or as an S corporation. File free state and federal taxes online After an LLC has determined its federal tax classification, it can later elect to change that classification. File free state and federal taxes online For details, see Subsequent Elections, later. File free state and federal taxes online LLCs Classified as Partnerships If an LLC has at least two members and is classified as a partnership, it generally must file Form 1065, U. File free state and federal taxes online S. File free state and federal taxes online Return of Partnership Income. File free state and federal taxes online Generally, an LLC classified as a partnership is subject to the same filing and reporting requirements as partnerships. File free state and federal taxes online For certain purposes, members of an LLC are treated as limited partners in a limited partnership. File free state and federal taxes online For example, LLC members are treated as limited partners for purposes of material participation under the passive activity limitation rules (see Temporary Regulation section 1. File free state and federal taxes online 469-5T(e)). File free state and federal taxes online See the Instructions for Form 1065 for reporting rules that apply specifically to LLCs. File free state and federal taxes online Member manager. File free state and federal taxes online   Only a member manager of an LLC can sign the partnership tax return. File free state and federal taxes online And only a member manager can represent the LLC as the tax matters partner under the consolidated audit proceedings in sections 6221 through 6234. File free state and federal taxes online A member manager is any owner of an interest in the LLC who, alone or together with others, has the continuing authority to make the management decisions necessary to conduct the business for which the LLC was formed. File free state and federal taxes online If there are no elected or designated member managers, each owner is treated as a member manager. File free state and federal taxes online Change in default classification. File free state and federal taxes online   If the number of members in an LLC classified as a partnership is reduced to only one member, it becomes an entity disregarded as separate from its owner under Regulations section 301. File free state and federal taxes online 7701-3(f)(2). File free state and federal taxes online However, if the LLC has made an election to be classified as a corporation (discussed later) and that elective classification is in effect at the time of the change in membership, the default classification as a disregarded entity will not apply. File free state and federal taxes online   Other tax consequences of a change in membership, such as recognition of gain or loss, are determined by the transactions through which an interest in the LLC is acquired or disposed of. File free state and federal taxes online If a partnership that becomes a disregarded entity as a result of a decrease in the number of members makes an election to be classified as a corporation, the applicable deemed transactions discussed under Subsequent Elections, later, apply. File free state and federal taxes online Example 1. File free state and federal taxes online Ethel and Francis are members of an LLC classified as a partnership for federal tax purposes. File free state and federal taxes online Each holds an equal membership interest. File free state and federal taxes online The LLC does not hold any unrealized receivables or substantially appreciated inventory. File free state and federal taxes online Ethel sells her entire interest in the LLC to Francis for $10,000. File free state and federal taxes online After the sale, the business is continued by the LLC, which is owned solely by Francis. File free state and federal taxes online No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. File free state and federal taxes online The partnership terminates when Francis buys Ethel's entire interest. File free state and federal taxes online Ethel must treat the transaction as the sale of a partnership interest and must report gain or loss, if any, resulting from the sale of her partnership interest. File free state and federal taxes online For purposes of determining the tax treatment of Francis, the partnership is deemed to make a liquidating distribution of all of its assets to Ethel and Francis, and after this distribution, Francis is treated as acquiring the assets deemed to have been distributed to Ethel in liquidation of Ethel's partnership interest. File free state and federal taxes online Francis's basis in the assets attributable to Ethel's one-half interest in the partnership is $10,000, the purchase price for Ethel's partnership interest. File free state and federal taxes online Upon the termination of the partnership, Francis is considered to receive a distribution of those assets attributable to Francis's former interest in the partnership. File free state and federal taxes online Francis must recognize gain or loss, if any, on the deemed distribution of the assets to the extent required by Internal Revenue Code section 731(a). File free state and federal taxes online See Partnership Distributions in Publication 541. File free state and federal taxes online Example 2. File free state and federal taxes online George and Henrietta are members of an LLC classified as a partnership for federal tax purposes. File free state and federal taxes online Each holds an equal membership interest. File free state and federal taxes online The LLC does not hold any unrealized receivables or substantially appreciated inventory. File free state and federal taxes online George and Henrietta each sell their entire interests in the LLC to Ian, an unrelated person, in exchange for $10,000. File free state and federal taxes online After the sale, the business is continued by the LLC, which is owned solely by Ian. File free state and federal taxes online No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. File free state and federal taxes online The partnership terminates when Ian purchases the entire interests of George and Henrietta in the LLC. File free state and federal taxes online George and Henrietta must report gain or loss, if any, resulting from the sale of their partnership interests. File free state and federal taxes online For purposes of classifying the acquisition by Ian, the partnership is deemed to make a liquidating distribution of its assets to George and Henrietta. File free state and federal taxes online Immediately following this distribution, Ian is deemed to acquire, by purchase, all of the former partnership's assets. File free state and federal taxes online   For more details on the preceding two examples, see Revenue Ruling 99-6, 1999-6 I. File free state and federal taxes online R. File free state and federal taxes online B. File free state and federal taxes online 6. File free state and federal taxes online You can find Revenue Ruling 99-6 at www. File free state and federal taxes online irs. File free state and federal taxes online gov/pub/irs-irbs/irb99-06. File free state and federal taxes online pdf. File free state and federal taxes online LLCs Classified as Disregarded Entities If an LLC has only one member and is classified as an entity disregarded as separate from its owner, its income, deductions, gains, losses, and credits are reported on the owner's income tax return. File free state and federal taxes online For example, if the owner of the LLC is an individual, the LLC's income and expenses would be reported on the following schedules filed with the owner's Form 1040: Schedule C, Profit or Loss from Business (Sole Proprietorship); Schedule C-EZ, Net Profit From Business (Sole Proprietorship); Schedule E, Supplemental Income and Loss; or Schedule F, Profit or Loss From Farming. File free state and federal taxes online Employment tax and certain excise taxes. File free state and federal taxes online   A single-member LLC that is classified as a disregarded entity for income tax purposes is treated as a separate entity for purposes of employment tax and certain excise taxes. File free state and federal taxes online For wages paid after January 1, 2009, the single-member LLC is required to use its name and employer identification number (EIN) for reporting and payment of employment taxes. File free state and federal taxes online A single-member LLC is also required to use its name and EIN to register for excise tax activities on Form 637; pay and report excise taxes reported on Forms 720, 730, 2290, and 11-C; and claim any refunds, credits, and payments on Form 8849. File free state and federal taxes online See the employment and excise tax returns for more information. File free state and federal taxes online Self-employment tax rule for disregarded entity LLCs. File free state and federal taxes online   An individual owner of a single-member LLC classified as a disregarded entity is not an employee of the LLC. File free state and federal taxes online Instead, the owner is subject to tax on the net earnings from self-employment of the LLC which is treated in the same manner as a sole-proprietorship. File free state and federal taxes online Example 3. File free state and federal taxes online LLC is a disregarded entity owned by Irene. File free state and federal taxes online LLC has three employees (Kent, Patricia, and Tex) and pays wages. File free state and federal taxes online LLC is treated as an entity separate from its owner for purposes of employment taxes. File free state and federal taxes online For the wages paid to Kent, Patricia, and Tex, LLC is liable for income tax withholding, Federal Insurance Contributions Act (FICA) taxes, and Federal Unemployment Tax Act (FUTA) taxes. File free state and federal taxes online In addition, LLC must file under its name and EIN the applicable employment tax returns; make timely employment tax deposits; and file with the Social Security Administration and furnish to LLC's employees (Kent, Patricia, and Tex) Forms W-2, Wage and Tax Statement. File free state and federal taxes online Irene is self-employed for purposes of the self-employment tax. File free state and federal taxes online Thus, Irene is subject to self-employment tax on her net earnings from self-employment with respect to LLC's activities. File free state and federal taxes online Irene is not an employee of LLC for purposes of employment taxes. File free state and federal taxes online Because LLC is treated as a sole proprietorship of Irene for income tax purposes, Irene must report the income and expenses from LLC on her Schedule C. File free state and federal taxes online Irene will figure the tax due on her net earnings from self-employment on Schedule SE. File free state and federal taxes online Irene can also deduct one-half of her self-employment tax on line 27 of her Form 1040. File free state and federal taxes online Taxpayer identification number. File free state and federal taxes online   For all income tax purposes, a single-member LLC classified as a disregarded entity must use the owner's social security number (SSN) or EIN. File free state and federal taxes online This includes all information returns and reporting related to income tax. File free state and federal taxes online For example, if a disregarded entity LLC that is owned by an individual is required to provide a Form W-9, Request for Taxpayer Identification Number and Certification, the LLC must provide the owner's SSN or EIN, not the LLC's EIN. File free state and federal taxes online   However, most new single-member LLCs classified as a disregarded entity will need to obtain an EIN for the LLC. File free state and federal taxes online An LLC will need an EIN if it has any employees or if it will be required to file any of the excise tax forms listed above (see Employment tax and certain excise taxes earlier). File free state and federal taxes online See Form SS-4, Application for Employer Identification Number, for information on applying for an EIN. File free state and federal taxes online Change in default classification. File free state and federal taxes online   If a single-member LLC classified as a disregarded entity for income tax purposes acquires an additional member, it becomes a partnership under Regulations section 301. File free state and federal taxes online 7701-3(f)(2). File free state and federal taxes online However, if the LLC has made an election to be classified as a corporation (discussed later) and that elective classification is in effect at the time of the change in membership, the default classification as a partnership will not apply. File free state and federal taxes online   Other tax consequences of a change in membership, such as recognition of gain or loss, are determined by the transactions through which an interest in the LLC is acquired or disposed of. File free state and federal taxes online If a disregarded entity that becomes a partnership as a result of an increase in the number of members makes an election to be classified as a corporation, the applicable deemed transactions discussed in Subsequent Elections, later, apply. File free state and federal taxes online Example 4. File free state and federal taxes online Bart, who is not related to Alain, buys 50% of Alain's interest in an LLC that is a disregarded entity for $5,000. File free state and federal taxes online Alain does not contribute any portion of the $5,000 to the LLC. File free state and federal taxes online Alain and Bart continue to operate the business of the LLC as co-owners of the LLC. File free state and federal taxes online The LLC is converted to a partnership when the new member, Bart, buys an interest in the disregarded entity from the owner, Alain. File free state and federal taxes online Bart's buying a 50% interest in Alain's ownership interest in the LLC is treated as Bart's buying a 50% interest in each of the LLC's assets, which are treated as owned directly by Alain for federal income tax purposes. File free state and federal taxes online Immediately thereafter, Alain and Bart are treated as contributing their respective interests in those assets to a partnership in exchange for ownership interests in the partnership. File free state and federal taxes online Alain recognizes gain or loss from the deemed sale to Bart of the 50% interest in the assets. File free state and federal taxes online Neither Alain nor Bart recognizes any gain or loss as a result of the deemed contribution of the assets to the partnership. File free state and federal taxes online Example 5. File free state and federal taxes online Charles, who is not related to Danielle, contributes $10,000 to an LLC owned by Danielle for a 50% ownership interest in the LLC. File free state and federal taxes online The LLC uses all of the contributed cash in its business. File free state and federal taxes online Charles and Danielle continue to operate the business of the LLC as co-owners of the LLC. File free state and federal taxes online The LLC is converted from a disregarded entity to a partnership when Charles contributes cash to the LLC. File free state and federal taxes online Charles's contribution is treated as a contribution to a partnership in exchange for an ownership interest in the partnership. File free state and federal taxes online Danielle is treated as contributing all of the assets of the LLC to the partnership in exchange for a partnership interest. File free state and federal taxes online Neither Charles nor Danielle recognizes gain or loss as a result of the conversion of the disregarded entity to a partnership. File free state and federal taxes online   For more details on the preceding two examples, see Revenue Ruling 99-5, 1999-6 I. File free state and federal taxes online R. File free state and federal taxes online B. File free state and federal taxes online 8. File free state and federal taxes online You can find Revenue Ruling 99-5 at www. File free state and federal taxes online irs. File free state and federal taxes online gov/pub/irs-irbs/irb99-06. File free state and federal taxes online pdf. File free state and federal taxes online LLCs Classified as Corporations An LLC with either a single member or more than one member can elect to be classified as a corporation rather than be classified as a partnership or disregarded entity under the default rules discussed earlier. File free state and federal taxes online File Form 8832, Entity Classification Election, to elect classification as a C corporation. File free state and federal taxes online File Form 2553, Election by a Small Business Corporation, to elect classification as an S corporation. File free state and federal taxes online LLCs electing classification as an S corporation are not required to file Form 8832 to elect classification as a corporation before filing Form 2553. File free state and federal taxes online By filing Form 2553, an LLC is deemed to have elected classification as a corporation in addition to the S corporation classification. File free state and federal taxes online If the LLC elects to be classified as a corporation by filing Form 8832, a copy of the LLC's Form 8832 must be attached to the federal income tax return of each direct and indirect owner of the LLC for the tax year of the owner that includes the date on which the election took effect. File free state and federal taxes online Example 6. File free state and federal taxes online Classification as a corporation without an S election. File free state and federal taxes online Wanda and Sylvester are members of an LLC. File free state and federal taxes online They agree that the LLC should be classified as a corporation but do not want to elect to have the LLC be treated as an S corporation. File free state and federal taxes online The LLC must file Form 8832. File free state and federal taxes online Example 7. File free state and federal taxes online Classification as a corporation with an S election. File free state and federal taxes online Evelyn and Carol are members of an LLC. File free state and federal taxes online They agree that the LLC should be classified as an S corporation. File free state and federal taxes online The LLC must file Form 2553 instead of Form 8832. File free state and federal taxes online If the LLC is classified as a corporation, it must file a corporation income tax return. File free state and federal taxes online If it is a C corporation, it is taxed on its taxable income and distributions to the members are includible in the members' gross income to the extent of the corporation's earnings and profits (double taxation). File free state and federal taxes online If it is an S corporation, the corporation is generally not subject to any income tax and the income, deductions, gains, losses, and credits of the corporation “pass through” to the members. File free state and federal taxes online Corporations generally file either: Form 1120, U. File free state and federal taxes online S. File free state and federal taxes online Corporation Income Tax Return; or Form 1120S, U. File free state and federal taxes online S. File free state and federal taxes online Income Tax Return for an S Corporation. File free state and federal taxes online For more information on the income taxation of corporations and their shareholders, see Publication 542, Corporations. File free state and federal taxes online For more information on the income taxation of S corporations and their shareholders, see the Instructions for Form 1120S, U. File free state and federal taxes online S. File free state and federal taxes online Income Tax Return for an S Corporation. File free state and federal taxes online Subsequent Elections An LLC can elect to change its classification. File free state and federal taxes online Generally, once an LLC has elected to change its classification, it cannot elect again to change it classification during the 60 months after the effective date of the election. File free state and federal taxes online An election by a newly formed LLC that is effective on the date of formation is not considered a change for purposes of this limitation. File free state and federal taxes online For more information and exceptions, see Regulations section 301. File free state and federal taxes online 7701-3(c) and the Form 8832 instructions. File free state and federal taxes online An election to change classification can have significant tax consequences based on the following transactions that are deemed to occur as a result of the election. File free state and federal taxes online Partnership to corporation. File free state and federal taxes online   An election to change classification from a partnership to a corporation will be treated as if the partnership contributed all of its assets and liabilities to the corporation in exchange for stock and the partnership then immediately liquidated by distributing the stock to its partners. File free state and federal taxes online   For more information, see Partnership Distributions in Publication 541 and Property Exchanged for Stock in Publication 542. File free state and federal taxes online Corporation to partnership. File free state and federal taxes online   An election to change classification from a corporation to a partnership will be treated as if the corporation distributed all of its assets and liabilities to its shareholders in liquidation and the shareholders then immediately contributed all of the distributed assets and liabilities to a new partnership. File free state and federal taxes online   For more information, see Contribution of Property in Publication 541 and Distributions to Shareholders in Publication 542. File free state and federal taxes online Corporation to disregarded entity. File free state and federal taxes online   An election to change classification from a corporation to a disregarded entity will be treated as if the corporation distributed all of its assets and liabilities to its single owner in liquidation. File free state and federal taxes online   For more information, see Distributions to Shareholders in Publication 542. File free state and federal taxes online Disregarded entity to corporation. File free state and federal taxes online   An election to change classification from a disregarded entity to a corporation will be treated as if the owner of the disregarded entity contributed all of the assets and liabilities to the corporation in exchange for stock. File free state and federal taxes online   For more information, see Property Exchanged for Stock in Publication 542. File free state and federal taxes online How To Get More Information This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. File free state and federal taxes online Internal Revenue Service You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. File free state and federal taxes online By selecting the method that is best for you, you will have quick and easy access to tax help. File free state and federal taxes online Contacting your Taxpayer Advocate. File free state and federal taxes online   The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. File free state and federal taxes online   You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. File free state and federal taxes online You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service — Your Voice at the IRS. File free state and federal taxes online You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. File free state and federal taxes online For more information, go to www. File free state and federal taxes online irs. File free state and federal taxes online gov/advocate. File free state and federal taxes online Low Income Taxpayer Clinics (LITCs). File free state and federal taxes online   LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. File free state and federal taxes online The clinics also provide tax education and outreach for taxpayers with limited English proficiency or who speak English as a second language. File free state and federal taxes online Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. File free state and federal taxes online It is available at www. File free state and federal taxes online irs. File free state and federal taxes online gov or at your local IRS office. File free state and federal taxes online Small business workshops. File free state and federal taxes online   Small business workshops are designed to help the small business owner understand and fulfill their federal tax responsibilities. File free state and federal taxes online Workshops are sponsored and presented by IRS partners who are federal tax specialists. File free state and federal taxes online Workshop topics vary from a general overview of taxes to more specific topics such as recordkeeping and retirement plans. File free state and federal taxes online Although most are free, some workshops have fees associated with them. File free state and federal taxes online Any fees charged for a workshop are paid to the sponsoring organization, not the IRS. File free state and federal taxes online   For more information, visit www. File free state and federal taxes online irs. File free state and federal taxes online gov/businesses/small. File free state and federal taxes online Subscribe to e-news for small businesses. File free state and federal taxes online   Join the e-News for Small Businesses mailing list to receive updates, reminders, and other information useful to small business owners and self employed individuals. File free state and federal taxes online Visit the website at www. File free state and federal taxes online irs. File free state and federal taxes online gov/businesses/small and click on “Subscribe to e-News. File free state and federal taxes online ” Free tax services. File free state and federal taxes online   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. File free state and federal taxes online It contains a list of free tax publications and describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. File free state and federal taxes online   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. File free state and federal taxes online Internet. File free state and federal taxes online You can access the IRS website at www. File free state and federal taxes online irs. File free state and federal taxes online gov 24 hours a day, 7 days a week, to: E-file your return. File free state and federal taxes online Find out about commercial tax preparation and e-file services available free to eligible taxpayers. File free state and federal taxes online Check the status of your refund. File free state and federal taxes online Go to www. File free state and federal taxes online irs. File free state and federal taxes online gov and click on Where's My Refund. File free state and federal taxes online Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. File free state and federal taxes online If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). File free state and federal taxes online Have your tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. File free state and federal taxes online Download forms, instructions, and publications. File free state and federal taxes online Order IRS products online. File free state and federal taxes online Research your tax questions online. File free state and federal taxes online Search publications online by topic or keyword. File free state and federal taxes online View Internal Revenue Bulletins (IRBs) published in the last few years. File free state and federal taxes online Figure your withholding allowances using the withholding calculator online at www. File free state and federal taxes online irs. File free state and federal taxes online gov/individuals. File free state and federal taxes online Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. File free state and federal taxes online Sign up to receive local and national tax news by email. File free state and federal taxes online Get information on starting and operating a small business. File free state and federal taxes online Phone. File free state and federal taxes online Many services are available by phone. File free state and federal taxes online Ordering forms, instructions, and publications. File free state and federal taxes online Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. File free state and federal taxes online You should receive your order within 10 days. File free state and federal taxes online Asking tax questions. File free state and federal taxes online Call the IRS with your tax questions at 1-800-829-1040. File free state and federal taxes online Solving problems. File free state and federal taxes online You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. File free state and federal taxes online An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. File free state and federal taxes online Call your local Taxpayer Assistance Center for an appointment. File free state and federal taxes online To find the number, go to www. File free state and federal taxes online irs. File free state and federal taxes online gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File free state and federal taxes online TTY/TDD equipment. File free state and federal taxes online If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. File free state and federal taxes online TeleTax topics. File free state and federal taxes online Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. File free state and federal taxes online Refund information. File free state and federal taxes online To check the status of your 2009 refund, call 1-800-829-1954 during business hours or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). File free state and federal taxes online Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. File free state and federal taxes online If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). File free state and federal taxes online Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. File free state and federal taxes online Refunds are sent out weekly on Fridays. File free state and federal taxes online If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. File free state and federal taxes online Evaluating the quality of our telephone services. File free state and federal taxes online To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. File free state and federal taxes online One method is for a second IRS representative to listen in on or record random telephone calls. File free state and federal taxes online Another is to ask some callers to complete a short survey at the end of the call. File free state and federal taxes online Walk-in. File free state and federal taxes online Many products and services are available on a walk-in basis. File free state and federal taxes online Products. File free state and federal taxes online You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File free state and federal taxes online Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. File free state and federal taxes online Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. File free state and federal taxes online Services. File free state and federal taxes online You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. File free state and federal taxes online An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. File free state and federal taxes online If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. File free state and federal taxes online No appointment is necessary—just walk in. File free state and federal taxes online If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. File free state and federal taxes online A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. File free state and federal taxes online If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. File free state and federal taxes online All other issues will be handled without an appointment. File free state and federal taxes online To find the number of your local office, go to www. File free state and federal taxes online irs. File free state and federal taxes online gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File free state and federal taxes online Mail. File free state and federal taxes online You can send your order for forms, instructions, and publications to the address below. File free state and federal taxes online You should receive a response within 10 days after your request is received. File free state and federal taxes online Internal Revenue Service1201 N. File free state and federal taxes online Mitsubishi MotorwayBloomington, IL 61705–6613 DVD for tax products. File free state and federal taxes online You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. File free state and federal taxes online Prior-year forms, instructions, and publications. File free state and federal taxes online Tax Map: an electronic research tool and finding aid. File free state and federal taxes online Tax law frequently asked questions. File free state and federal taxes online Tax Topics from the IRS telephone response system. File free state and federal taxes online Internal Revenue Code—Title 26 of the U. File free state and federal taxes online S. File free state and federal taxes online Code. File free state and federal taxes online Fill-in, print, and save features for most tax forms. File free state and federal taxes online Internal Revenue Bulletins. File free state and federal taxes online Toll-free and email technical support. File free state and federal taxes online Two releases during the year. File free state and federal taxes online – The first release will ship the beginning of January. File free state and federal taxes online – The final release will ship the beginning of March. File free state and federal taxes online Purchase the DVD from National Technical Information Service (NTIS) at www. File free state and federal taxes online irs. File free state and federal taxes online gov/cdorders for $30 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the DVD for $30 (plus a $6 handling fee). File free state and federal taxes online Small Business Administration The Small Business Administration (SBA) offers training and educational programs, counseling services, financial programs, and contract assistance for small business owners. File free state and federal taxes online The SBA also has publications and videos on a variety of business topics. File free state and federal taxes online The following briefly describes assistance provided by the SBA. File free state and federal taxes online Small Business Development Centers (SBDCs). File free state and federal taxes online   SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. File free state and federal taxes online Help is available when beginning, improving, or expanding a small business. File free state and federal taxes online Business Information Centers (BICs). File free state and federal taxes online   BICs offer a small business reference library, management video tapes, and computer technology to help plan a business. File free state and federal taxes online BICs also offer one-on-one assistance. File free state and federal taxes online Individuals who are in business or are interested in starting a business can use BICs as often as they wish at no charge. File free state and federal taxes online Service Corps of Retired Executives (SCORE). File free state and federal taxes online   SCORE provides small business counseling and training to current and prospective small business owners. File free state and federal taxes online SCORE is made up of current and former business people who offer their expertise and knowledge to help people start, manage, and expand a small business. File free state and federal taxes online SCORE also offers a variety of small business workshops. File free state and federal taxes online    Internet. File free state and federal taxes online You can visit the SBA website at www. File free state and federal taxes online sba. File free state and federal taxes online gov. File free state and federal taxes online While visiting the SBA website, you can find a variety of information of interest to small business owners. File free state and federal taxes online    Phone. File free state and federal taxes online Call the SBA Answer Desk at 1-800-UASK-SBA (1-800-827-5722) for general information about programs available to assist small business owners. File free state and federal taxes online    Walk-in. File free state and federal taxes online You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. File free state and federal taxes online To find the location nearest you, visit the SBA website or call the SBA Answer Desk. File free state and federal taxes online Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. File free state and federal taxes online Most of these are available from the Superintendent of Documents at the Government Printing Office. File free state and federal taxes online You can get information and order these publications and pamphlets in several ways. File free state and federal taxes online Internet. File free state and federal taxes online You can visit the GPO website at www. File free state and federal taxes online access. File free state and federal taxes online gpo. File free state and federal taxes online gov. File free state and federal taxes online Mail. File free state and federal taxes online Write to the GPO at the following address. File free state and federal taxes online Superintendent of DocumentsU. File free state and federal taxes online S. File free state and federal taxes online Government Printing OfficeP. File free state and federal taxes online O. File free state and federal taxes online Box 979050St. File free state and federal taxes online Louis, MO 63917-9000 Phone. File free state and federal taxes online Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC area. File free state and federal taxes online Prev  Up  Next   Home   More Online Publications
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File free state and federal taxes online 14. File free state and federal taxes online   Excise Taxes Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Fuels Used in FarmingBuyer of fuel, including undyed diesel fuel or undyed kerosene. File free state and federal taxes online Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). File free state and federal taxes online Custom application of fertilizer and pesticide. File free state and federal taxes online Fuel not used for farming. File free state and federal taxes online Dyed Diesel Fuel and Dyed Kerosene Fuels Used in Off-Highway Business Use Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines How To Claim a Credit or RefundCredit only. File free state and federal taxes online Claiming a Credit Claiming a Refund Including the Credit or Refund in Income Introduction You may be eligible to claim a credit on your income tax return for the federal excise tax on certain fuels. File free state and federal taxes online You may also be eligible to claim a quarterly refund of the fuel taxes during the year, instead of waiting to claim a credit on your income tax return. File free state and federal taxes online Whether you can claim a credit or refund depends on whether the fuel was taxed and the purpose (nontaxable use) for which you used the fuel. File free state and federal taxes online The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. File free state and federal taxes online Use on a farm for farming purposes. File free state and federal taxes online Off-highway business use. File free state and federal taxes online Uses other than as a fuel in a propulsion engine, such as home use. File free state and federal taxes online Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. File free state and federal taxes online See Publication 510, Excise Taxes, for more information. File free state and federal taxes online Topics - This chapter discusses: Fuels used in farming Dyed diesel fuel and dyed kerosene Fuels used in off-highway business use Fuels used for household purposes How to claim a credit or refund Including the credit or refund in income Useful Items - You may want to see: Publication 510 Excise Taxes Form (and Instructions) 720 Quarterly Federal Excise Tax Return 4136 Credit for Federal Tax Paid on Fuels 8849 Claim for Refund of Excise Taxes See chapter 16 for information about getting publications and forms. File free state and federal taxes online Fuels Used in Farming Owners, operators, and tenants of farms and certain other persons may be eligible to claim a credit or refund of excise taxes on fuel used in the trade or business of farming, when used on a farm in the United States for farming purposes. File free state and federal taxes online See Table 14-1 for a list of available fuel tax credits and refunds. File free state and federal taxes online Fuel is used on a farm for farming purposes only if used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes. File free state and federal taxes online Farm. File free state and federal taxes online   A farm includes livestock, dairy, fish, poultry, fruit, fur-bearing animals, and truck farms, orchards, plantations, ranches, nurseries, ranges, and feed yards for finishing cattle. File free state and federal taxes online It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. File free state and federal taxes online A fish farm is an area where fish are grown or raised and not merely caught or harvested. File free state and federal taxes online Table 14-1. File free state and federal taxes online Fuel Tax Credits and Refunds at a Glance Use this table to see if you can take a credit or refund for a nontaxable use of the fuel listed. File free state and federal taxes online Fuel Used On a Farm for Farming Purposes Off-Highway Business Use Household Use or Use Other Than as a Fuel1 Gasoline Credit only Credit or refund None Aviation gasoline Credit only None None Undyed diesel fuel and undyed kerosene Credit or refund Credit or refund2 Credit or refund2 Kerosene for use in aviation Credit or refund None None Dyed diesel fuel and dyed kerosene None None None Other Fuels (including alternative fuels)3 Credit or refund Credit or refund None 1For a use other than as fuel in a propulsion engine. File free state and federal taxes online 2Applies to undyed kerosene not sold from a blocked pump or, under certain circumstances, for blending with undyed diesel fuel to be used for heating purposes. File free state and federal taxes online See Reg. File free state and federal taxes online 48. File free state and federal taxes online 6427-10 (b)(1) for the definition of a blocked pump. File free state and federal taxes online 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. File free state and federal taxes online It includes the alternative fuels: liquefied petroleum gas (LPG),“P” Series fuels, compressed natural gas (CNG), liquefied hydrogen, any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process, liquid fuel derived from biomass, liquid natural gas (LNG), liquefied gas derived from biomass, and compressed gas derived from biomass. File free state and federal taxes online Farming purposes. File free state and federal taxes online   As the owner, tenant, or operator and the ultimate purchaser of fuel that you purchased, you use the fuel on a farm for farming purposes if you use it in any of the following ways. File free state and federal taxes online To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. File free state and federal taxes online To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. File free state and federal taxes online To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. File free state and federal taxes online To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. File free state and federal taxes online For this use to qualify, you must have produced more than half the commodity so treated during the tax year. File free state and federal taxes online The more-than-one-half test applies separately to each commodity. File free state and federal taxes online Commodity means a single raw product. File free state and federal taxes online For example, apples and peaches are two separate commodities. File free state and federal taxes online To plant, cultivate, care for, or cut trees or to prepare (other than sawing logs into lumber, chipping, or other milling) trees for market, but only if these activities are incidental to your farming operations. File free state and federal taxes online Your tree operations are incidental only if they are minor in nature when compared to the total farming operations. File free state and federal taxes online   If any other person, such as a neighbor or custom operator (independent contractor), performs a service for you on your farm for any of the purposes included in list items (1) or (2), above, you are considered to be the ultimate purchaser who used the fuel on a farm for farming purposes. File free state and federal taxes online Therefore, you can still claim the credit or refund for the fuel so used. File free state and federal taxes online However, see Custom application of fertilizer and pesticide, later. File free state and federal taxes online If the other person performs any other services for you on your farm for purposes not included in list items (1) or (2) above, no one can claim the credit or refund for fuel used on your farm for those other services. File free state and federal taxes online Buyer of fuel, including undyed diesel fuel or undyed kerosene. File free state and federal taxes online   If doubt exists whether the owner, tenant, or operator of the farm bought the fuel, determine who actually bore the cost of the fuel. File free state and federal taxes online For example, if the owner of a farm and his or her tenant equally share the cost of gasoline used on the farm, each can claim a credit for the tax on half the fuel used. File free state and federal taxes online Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). File free state and federal taxes online   Usually, the farmer is the only person who can make a claim for credit or refund for the tax on undyed diesel fuel, undyed kerosene, or other fuels (including alternative fuel) used for farming purposes. File free state and federal taxes online However, see Custom application of fertilizer and pesticide, next. File free state and federal taxes online Also see Dyed Diesel Fuel and Dyed Kerosene, later. File free state and federal taxes online Example. File free state and federal taxes online Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. File free state and federal taxes online Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. File free state and federal taxes online In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. File free state and federal taxes online Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. File free state and federal taxes online Haleigh can claim the credit for the 200 gallons of undyed diesel fuel used by Tyler on her farm because it qualifies as fuel used on the farm for farming purposes. File free state and federal taxes online No one can claim a credit for the 25 gallons used by Lee because that fuel was not used for a farming purpose included in list items (1) or (2), above. File free state and federal taxes online In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. File free state and federal taxes online Custom application of fertilizer and pesticide. File free state and federal taxes online   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. File free state and federal taxes online Generally, the applicator is treated as having used the fuel on a farm for farming purposes. File free state and federal taxes online For applicators using highway vehicles, only the fuel used on the farm is exempt. File free state and federal taxes online Fuel used traveling on the highway to and from the farm is taxable. File free state and federal taxes online Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as used for a farming purpose. File free state and federal taxes online For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. File free state and federal taxes online For kerosene used in aviation, the ultimate purchaser may make the claim or waive the right to make the claim to the registered ultimate vendor. File free state and federal taxes online A sample waiver is included as Model Waiver L in the appendix of Publication 510. File free state and federal taxes online A registered ultimate vendor is the person who sells undyed diesel fuel, undyed kerosene, or kerosene for use in aviation to the user (ultimate purchaser) of the fuel for use on a farm for farming purposes. File free state and federal taxes online To claim a credit or refund of tax, the ultimate vendor must be registered with the Internal Revenue Service at the time the claim is made. File free state and federal taxes online However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. File free state and federal taxes online Fuel not used for farming. File free state and federal taxes online   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. File free state and federal taxes online Off the farm, such as on the highway or in noncommercial aviation, even if the fuel is used in transporting livestock, feed, crops, or equipment. File free state and federal taxes online For personal use, such as lawn mowing. File free state and federal taxes online In processing, packaging, freezing, or canning operations. File free state and federal taxes online In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. File free state and federal taxes online All-terrain vehicles (ATVs). File free state and federal taxes online   Fuel used in ATVs on a farm for farming purposes, discussed earlier, is eligible for a credit or refund of excise taxes on the fuel. File free state and federal taxes online Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. File free state and federal taxes online If ATVs are used both for farming and nonfarming purposes, only that portion of the fuel used for farming purposes is eligible for the credit or refund. File free state and federal taxes online Dyed Diesel Fuel and Dyed Kerosene If you purchase dyed diesel fuel or dyed kerosene for a nontaxable use, you must use it only on a farm for farming purposes or for other nontaxable purposes. File free state and federal taxes online For example, you should not use dyed diesel fuel in a truck that is used both on the farm for farming purposes and on the highway, even though the highway use is in connection with farm business. File free state and federal taxes online Excise tax applies to the fuel used by the truck on the highways. File free state and federal taxes online In this situation, undyed (taxed) fuel should be purchased for the truck. File free state and federal taxes online You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. File free state and federal taxes online You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. File free state and federal taxes online Penalty. File free state and federal taxes online   A penalty is imposed on any person who knowingly uses, sells, or alters dyed diesel fuel or dyed kerosene for any purpose other than a nontaxable use. File free state and federal taxes online The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. File free state and federal taxes online After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. File free state and federal taxes online For more information on this penalty, see Publication 510. File free state and federal taxes online Fuels Used in Off-Highway Business Use You may be eligible to claim a credit or refund for the excise tax on fuel used in an off-highway business use. File free state and federal taxes online Off-highway business use. File free state and federal taxes online   This is any use of fuel in a trade or business or in an income-producing activity. File free state and federal taxes online The use must not be in a highway vehicle registered or required to be registered for use on public highways. File free state and federal taxes online Off-highway business use generally does not include any use in a recreational motorboat. File free state and federal taxes online Examples. File free state and federal taxes online   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. File free state and federal taxes online In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. File free state and federal taxes online   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. File free state and federal taxes online For more information, see Publication 510. File free state and federal taxes online Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines You may be eligible to claim a credit or refund for the excise tax on undyed diesel fuel or kerosene used for home heating, lighting, and cooking. File free state and federal taxes online This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. File free state and federal taxes online Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. File free state and federal taxes online How To Claim a Credit or Refund You may be able to claim a credit or refund of the excise tax on fuels you use for nontaxable uses. File free state and federal taxes online The basic rules for claiming credits and refunds are listed in Table 14-2 . File free state and federal taxes online Table 14-2. File free state and federal taxes online Claiming a Credit or Refund of Excise Taxes This table gives the basic rules for claiming a credit or refund of excise taxes on fuels used for a nontaxable use. File free state and federal taxes online   Credit Refund Which form to use Form 4136, Credit for Federal Tax Paid on Fuels Form 8849, Claim for Refund of Excise Taxes, and Schedule 1 (Form 8849), Nontaxable Use of Fuels Type of form Annual Quarterly When to file With your income tax return By the last day of the quarter following the last quarter included in the claim Amount of tax Any amount $750 or more1 1You may carry over an amount less than $750 to the next quarter. File free state and federal taxes online Keep at your principal place of business all records needed to enable the IRS to verify that you are the person entitled to claim a credit or refund and the amount you claimed. File free state and federal taxes online You do not have to use any special form, but the records should establish the following information. File free state and federal taxes online The total number of gallons bought and used during the period covered by your claim. File free state and federal taxes online The dates of the purchases. File free state and federal taxes online The names and addresses of suppliers and amounts bought from each during the period covered by your claim. File free state and federal taxes online The nontaxable use for which you used the fuel. File free state and federal taxes online The number of gallons used for each nontaxable use. File free state and federal taxes online It is important that your records separately show the number of gallons used for each nontaxable use that qualifies as a claim. File free state and federal taxes online For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. File free state and federal taxes online Credit or refund. File free state and federal taxes online   A credit is an amount that reduces the tax on your income tax return when you file it at the end of the year. File free state and federal taxes online If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. File free state and federal taxes online Credit only. File free state and federal taxes online   You can claim the following taxes only as a credit on your income tax return. File free state and federal taxes online Tax on gasoline and aviation gasoline you used on a farm for farming purposes. File free state and federal taxes online Tax on fuels (including undyed diesel fuel or undyed kerosene) you used for nontaxable uses if the total for the tax year is less than $750. File free state and federal taxes online Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year. File free state and federal taxes online Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. File free state and federal taxes online Do not claim a credit for any excise tax for which you have filed a refund claim. File free state and federal taxes online How to claim a credit. File free state and federal taxes online   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, trust, or farmers' cooperative association. File free state and federal taxes online Individuals. File free state and federal taxes online   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. File free state and federal taxes online If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. File free state and federal taxes online Partnership. File free state and federal taxes online   Partnerships (other than electing large partnerships) claim the credit by including a statement on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. File free state and federal taxes online , showing each partner's share of the number of gallons of each fuel sold or used for a nontaxable use, the type of use, and the applicable credit per gallon. File free state and federal taxes online Each partner claims the credit on his or her income tax return for the partner's share of the fuel used by the partnership. File free state and federal taxes online An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. File free state and federal taxes online S. File free state and federal taxes online Return of Income for Electing Large Partnerships. File free state and federal taxes online Other entities. File free state and federal taxes online   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. File free state and federal taxes online When to claim a credit. File free state and federal taxes online   You can claim a fuel tax credit on your income tax return for the year you used the fuel. File free state and federal taxes online You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. File free state and federal taxes online A claim for credit or refund of an overpayment must generally be filed within the later of: Three years from the date the original return was filed, or Two years from the date the tax was paid. File free state and federal taxes online Claiming a Refund Generally, you may claim a refund of excise taxes on Form 8849. File free state and federal taxes online Complete and attach to Form 8849 the appropriate Form 8849 schedule(s). File free state and federal taxes online The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. File free state and federal taxes online If you file Form 720, you can use its Schedule C for your refund claims for the quarter. File free state and federal taxes online See the Instructions for Form 720. File free state and federal taxes online Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Form 720 or Form 4136. File free state and federal taxes online You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. File free state and federal taxes online This amount is the excise tax on all fuels used for a nontaxable use during that quarter or any prior quarter (for which no other claim has been filed) during the tax year. File free state and federal taxes online If you cannot claim at least $750 at the end of a quarter, you carry the amount over to the next quarter of your tax year to determine if you can claim at least $750 for that quarter. File free state and federal taxes online If you cannot claim at least $750 at the end of the fourth quarter of your tax year, you must claim a credit on your income tax return using Form 4136. File free state and federal taxes online Only one claim can be filed for a quarter. File free state and federal taxes online You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. File free state and federal taxes online You must claim a credit on your income tax return for the tax. File free state and federal taxes online How to file a quarterly claim. File free state and federal taxes online   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. File free state and federal taxes online Send it to the address shown in the instructions. File free state and federal taxes online If you file Form 720, you can use its Schedule C for your refund claims. File free state and federal taxes online See the Instructions for Form 720. File free state and federal taxes online When to file a quarterly claim. File free state and federal taxes online   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. File free state and federal taxes online If you do not file a timely refund claim for the fourth quarter of your tax year, you will have to claim a credit for that amount on your income tax return, as discussed earlier. File free state and federal taxes online    In most situations, the amount claimed as a credit or refund will be less than the amount deducted as fuel tax expense because the Leaking Underground Storage Tank (LUST) tax of $0. File free state and federal taxes online 001 per gallon is generally not subject to credit or refund. File free state and federal taxes online Including the Credit or Refund in Income Include any credit or refund of excise taxes on fuels in your gross income if you claimed the total cost of the fuel (including the excise taxes) as an expense deduction that reduced your income tax liability. File free state and federal taxes online Which year you include a credit or refund in gross income depends on whether you use the cash or an accrual method of accounting. File free state and federal taxes online Cash method. File free state and federal taxes online   If you use the cash method and file a claim for refund, include the refund amount in gross income for the tax year in which you receive the refund. File free state and federal taxes online If you claim a credit on your income tax return, include the credit amount in gross income for the tax year in which you file Form 4136. File free state and federal taxes online If you file an amended return and claim a credit, include the credit amount in gross income for the tax year in which you receive the credit. File free state and federal taxes online Example. File free state and federal taxes online Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. File free state and federal taxes online On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. File free state and federal taxes online Then, on Form 4136, she claimed the $110 as a credit. File free state and federal taxes online Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. File free state and federal taxes online Accrual method. File free state and federal taxes online   If you use an accrual method, include the amount of credit or refund in gross income for the tax year in which you used the fuels. File free state and federal taxes online It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. File free state and federal taxes online Example. File free state and federal taxes online Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. File free state and federal taxes online On Schedule F, she deducts the total cost of gasoline (including $155 of excise taxes) she used on the farm for farming purposes during 2012. File free state and federal taxes online On Form 4136, Patty claims the $155 as a credit. File free state and federal taxes online She reports the $155 as other income on line 8b of her 2012 Schedule F. File free state and federal taxes online Prev  Up  Next   Home   More Online Publications