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For 1040x

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For 1040x

For 1040x 2. For 1040x   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. For 1040x Providing information. For 1040x Definitions of Nontaxable UsesCustom application of fertilizer and pesticide. For 1040x Fuel used between airfield and farm. For 1040x Fuel not used for farming. For 1040x Vehicles not considered highway vehicles. For 1040x 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. For 1040x This chapter lists the nontaxable uses of each fuel and defines the nontaxable uses. For 1040x Information on the refund of second tax is included. For 1040x This chapter also explains credits and refunds for the biodiesel or renewable diesel mixture credits, and the alternative fuel mixture and alternative fuel credits. For 1040x 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. For 1040x Exported taxable fuel. For 1040x   The claim rates for exported taxable fuel are listed on Schedule C (Form 720), Schedule 1 (Form 8849), and Form 4136. For 1040x Taxpayers making a claim for exported taxable fuel must include with their records proof of exportation. For 1040x 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. For 1040x Gasoline and Aviation Gasoline Ultimate Purchasers. For 1040x   The following are the uses of gasoline (defined earlier) for which a credit or refund may be allowable to an ultimate purchaser. For 1040x On a farm for farming purposes (credit only). For 1040x Off-highway business use. For 1040x Export. For 1040x In a boat engaged in commercial fishing. For 1040x In certain intercity and local buses. For 1040x In a school bus. For 1040x Exclusive use by a qualified blood collector organization. For 1040x In a highway vehicle owned by the United States that is not used on a highway. For 1040x Exclusive use by a nonprofit educational organization (see Sales by registered ultimate vendors and Credit Card Purchases, later). For 1040x 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). For 1040x In an aircraft or vehicle owned by an aircraft museum. For 1040x   The following are the uses of aviation gasoline for which a credit or refund may be allowable to an ultimate purchaser. For 1040x On a farm for farming purposes (credit only). For 1040x Export. For 1040x In foreign trade. For 1040x Certain helicopter and fixed-wing air ambulance uses. For 1040x In commercial aviation (other than foreign trade). For 1040x Exclusive use by a qualified blood collector organization. For 1040x Exclusive use by a nonprofit education organization (see Sales by registered ultimate vendors and Credit card purchases, later). For 1040x 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). For 1040x In an aircraft owned by an aircraft museum. For 1040x In military aircraft. For 1040x Claims by persons who paid the tax to the government. For 1040x   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. For 1040x See Filing Claims, later. For 1040x Sales by registered ultimate vendors. For 1040x   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. For 1040x A state or local government for its exclusive use (including essential government use by an Indian tribal government). For 1040x A nonprofit educational organization for its exclusive use. For 1040x   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. For 1040x A sample certificate is included as Model Certificate M in the Appendix. For 1040x The registered ultimate vendor must have the certificate at the time the credit or refund is claimed. For 1040x   The ultimate vendor must be registered by the IRS. For 1040x See Registration Requirements, earlier. For 1040x Credit card purchases. For 1040x   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. For 1040x   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. For 1040x How to make the claim. For 1040x   If the claim is made by the credit card issuer, see Schedule C  (Form 720) or Schedule 8 (Form 8849). For 1040x 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. For 1040x Ultimate purchasers. For 1040x   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. For 1040x On a farm for farming purposes. For 1040x Off-highway business use. For 1040x Export. For 1040x In a qualified local bus. For 1040x In a school bus. For 1040x Other than as a fuel in a propulsion engine of a diesel-powered highway vehicle (such as home heating oil). For 1040x Exclusive use by a qualified blood collector organization. For 1040x In a highway vehicle owned by the United States that is not used on a highway. For 1040x Exclusive use by a nonprofit educational organization (see Sales by Registered Ultimate Vendors and Credit Card Purchases, later). For 1040x 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). For 1040x In a vehicle owned by an aircraft museum. For 1040x As a fuel in a propulsion engine of a diesel-powered train. For 1040x 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. For 1040x 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. For 1040x Registered ultimate vendor (state use). For 1040x   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). For 1040x 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. For 1040x The ultimate vendor must be registered by the IRS. For 1040x See Registration Requirements, earlier. For 1040x Registered ultimate vendor (blocked pump). For 1040x   This is an ultimate vendor that sells undyed kerosene from a blocked pump. For 1040x   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. For 1040x Blocked pump. For 1040x   A blocked pump is a fuel pump that meets all the following requirements. For 1040x It is used to make retail sales of undyed kerosene for use by the buyer in any nontaxable use. For 1040x It is at a fixed location. For 1040x It is identified with a legible and conspicuous notice stating, “UNDYED UNTAXED KEROSENE, NONTAXABLE USE ONLY. For 1040x ” It meets either of the following conditions. For 1040x It cannot reasonably be used to dispense fuel directly into the fuel supply tank of a diesel-powered highway vehicle or train. For 1040x 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. For 1040x Registered ultimate vendor (certain intercity and local buses). For 1040x   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. For 1040x   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. For 1040x A sample waiver is included as Model Waiver N in the Appendix. For 1040x The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. For 1040x Credit Card Purchases. For 1040x   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. For 1040x   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. For 1040x 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. For 1040x The claim rate for nontaxable use of a diesel-water fuel emulsion taxed at $. For 1040x 198 per gallon is $. For 1040x 197 (if exported, the claim rate is $. For 1040x 198). For 1040x 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. For 1040x On a farm for farming purposes. For 1040x Off-highway business use. For 1040x Export. For 1040x In a qualified local bus. For 1040x In a school bus. For 1040x Other than as fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway use). For 1040x Exclusive use by a qualified blood collector organization. For 1040x In a highway vehicle owned by the United States that is not used on a highway. For 1040x Exclusive use by a nonprofit educational organization. For 1040x Exclusive use by a state, political subdivision of a state, or the District of Columbia. For 1040x In an aircraft or vehicle owned by an aircraft museum. For 1040x Blender claims. For 1040x   The claim rate for undyed diesel fuel taxed at $. For 1040x 244 and used to produce a diesel-water fuel emulsion is $. For 1040x 046 per gallon of diesel fuel so used. For 1040x The blender must be registered by the IRS in order to make the claim. For 1040x 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 $. For 1040x 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. For 1040x Kerosene for Use in Aviation Ultimate purchasers. For 1040x   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. For 1040x   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. For 1040x Generally, the ultimate purchaser is the aircraft operator. For 1040x   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. For 1040x On a farm for farming purposes. For 1040x Certain helicopter and fixed-wing aircraft uses. For 1040x Exclusive use by a qualified blood collector organization. For 1040x Exclusive use by a nonprofit educational organization. For 1040x In an aircraft owned by an aircraft museum. For 1040x In military aircraft. For 1040x Kerosene for use partly in commercial aviation and partly in nonexempt, noncommercial aviation. For 1040x   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. For 1040x 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. For 1040x   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. For 1040x For kerosene purchased with the certificate, used in commercial aviation, and taxed at $. For 1040x 244 per gallon, use of the certificate will be treated as a waiver of the right to claim a credit or refund for the $. For 1040x 025 per gallon part of the tax. For 1040x The ultimate vendor may make this claim. For 1040x The operator may make a claim for the $. For 1040x 175 tax per gallon of the kerosene, but cannot waive the right to make the claim for the $. For 1040x 175 tax per gallon. For 1040x Sales by Registered Ultimate Vendors Kerosene for use in commercial aviation or noncommercial aviation. For 1040x   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. For 1040x A sample waiver is included as Model Waiver L in the Appendix. For 1040x The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. For 1040x   Noncommercial aviation means any use of an aircraft not described as commercial aviation. For 1040x For the definition of commercial aviation, see Commercial aviation on page 11. For 1040x Kerosene for use in nonexempt, noncommercial aviation. For 1040x   Only the registered ultimate vendor may claim a credit or payment for sales of kerosene for use in nonexempt, noncommercial aviation. For 1040x The ultimate vendor must be registered by the IRS (activity letter UA) and have the required certificate from the ultimate purchaser. For 1040x A sample certificate is included as Model Certificate Q in the Appendix. For 1040x The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. For 1040x Kerosene for use in aviation by a state or local government. For 1040x   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). For 1040x 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. For 1040x The ultimate vendor must be registered by the IRS (activity letter UV) and have the required certificate from the ultimate purchaser. For 1040x A sample certificate is included as Model Certificate P in the Appendix. For 1040x The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. For 1040x Credit card purchases. For 1040x   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. For 1040x   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. For 1040x Other Fuels (Including Alternative Fuels) Credit or refund for nontaxable use of taxed Other Fuels may be allowable to an ultimate purchaser. For 1040x 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. For 1040x The following are the nontaxable uses of Other Fuels for which a credit or refund may be allowable to the ultimate purchaser. For 1040x On a farm for farming purposes. For 1040x Off-highway business use. For 1040x In a boat engaged in commercial fishing. For 1040x In certain intercity and local buses. For 1040x In a school bus. For 1040x In a qualified local bus. For 1040x Exclusive use by a qualified blood collector organization. For 1040x Exclusive use by a nonprofit educational organization. For 1040x Exclusive use by a state, political subdivision of a state, or the District of Columbia. For 1040x In an aircraft or vehicle owned by an aircraft museum. For 1040x Use in any boat operated by the United States for its exclusive use or any vessel of war of any foreign nation. For 1040x See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit, later. For 1040x Refunds of Second Tax The tax on dyed diesel fuel for inland waterways fuel use applies at the rate listed on Form 720. For 1040x This is in addition to all other taxes imposed on the sale or use of the fuel. For 1040x The section 4081(e) refund (discussed below) cannot be claimed. For 1040x 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. For 1040x No credit against any tax is allowed for this tax. For 1040x For information about taxable events, see the discussions under Gasoline, Diesel Fuel and Kerosene and Kerosene for Use in Aviation in chapter 1. For 1040x Conditions to allowance of refund. For 1040x   A claim for refund of the tax is allowed only if all the following conditions are met. For 1040x A tax on the fuel was paid to the government and not credited or refunded (the “first tax”). For 1040x After the first tax was imposed, another tax was imposed on the same fuel and was paid to the government (the “second tax”). For 1040x The person that paid the second tax filed a timely claim for refund containing the information required (see Refund claim, later). For 1040x The person that paid the first tax has met the reporting requirements, discussed next. For 1040x Reporting requirements. For 1040x   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. For 1040x A model first taxpayer's report is shown in the Appendix as Model Certificate B. For 1040x The report must contain all information needed to complete the model. For 1040x   By the due date for filing the Form 720, you must also send a separate copy of the report to the following address. For 1040x Department of the Treasury Internal Revenue Service  Cincinnati, OH 45999-0555 Write “EXCISE – FIRST TAXPAYER'S REPORT” across the top of that copy. For 1040x Optional reporting. For 1040x   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. For 1040x 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. For 1040x Providing information. For 1040x   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. For 1040x If an optional report is filed, a copy should (but is not required to) be given to the buyer or owner. For 1040x   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. For 1040x 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. For 1040x A model statement of subsequent seller is shown in the Appendix as Model Certificate A. For 1040x The statement must contain all information necessary to complete the model. For 1040x   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. For 1040x Each buyer must be given a copy of the report. For 1040x Refund claim. For 1040x   You must have filed Form 720 and paid the second tax before you file for a refund of that tax. For 1040x You must make your claim for refund on Form 8849. For 1040x Complete Schedule 5 (Form 8849) and attach it to your Form 8849. For 1040x Do not include this claim with a claim under another tax provision. For 1040x You must not have included the second tax in the price of the fuel and must not have collected it from the purchaser. For 1040x You must submit the following information with your claim. For 1040x A copy of the first taxpayer's report (discussed earlier). For 1040x A copy of the statement of subsequent seller if the fuel was bought from someone other than the first taxpayer. For 1040x Definitions of Nontaxable Uses This section provides definitions of the terms used in Table 2-1 for nontaxable uses. For 1040x If applicable, the type of use number from Table 2-1 is indicated in each heading. For 1040x Type of use table. For 1040x   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. For 1040x For type of use 2, the mobile machinery parenthetical applies only to Form 8849 and Form 720. For 1040x Table 2-1. For 1040x Type of Use Table No. For 1040x 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. For 1040x 1). For 1040x   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. For 1040x Farm. For 1040x   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. For 1040x It also includes structures such as greenhouses used primarily for the raising of agricultural or horticultural commodities. For 1040x A fish farm is an area where fish are grown or raised — not merely caught or harvested. For 1040x Farming purposes. For 1040x   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. For 1040x To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. For 1040x To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. For 1040x To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. For 1040x To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. For 1040x For this use to qualify, you must have produced more than half the commodity so treated during the tax year. For 1040x Commodity means a single raw product. For 1040x For example, apples and peaches are two separate commodities. For 1040x 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. For 1040x , is incidental to your farming operations. For 1040x Your tree operations will be incidental only if they are minor in nature when compared to the total farming operations. For 1040x   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. For 1040x However, see Custom application of fertilizer and pesticide, next. For 1040x   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. For 1040x 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. For 1040x Custom application of fertilizer and pesticide. For 1040x   Fuel used on a farm for farming purposes includes fuel used in the application of fertilizer, pesticides, or other substances, including aerial applications. For 1040x Generally, the applicator is treated as having used the fuel on a farm for farming purposes. For 1040x For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. For 1040x 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. For 1040x Fuel used between airfield and farm. For 1040x   Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as a farming purpose. For 1040x Fuel not used for farming. For 1040x   Fuel is not used on a farm for farming purposes if it is used in any of the following ways. For 1040x 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. For 1040x For personal use, such as mowing the lawn. For 1040x In processing, packaging, freezing, or canning operations. For 1040x In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. For 1040x Off-highway business use (No. For 1040x 2). For 1040x   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. For 1040x The terms “highway vehicle,” “public highway,” and “registered” are defined below. For 1040x Do not consider any use in a boat as an off-highway business use. For 1040x   Off-highway business use includes fuels used in any of the following ways. For 1040x In stationary machines such as generators, compressors, power saws, and similar equipment. For 1040x For cleaning purposes. For 1040x In forklift trucks, bulldozers, and earthmovers. For 1040x   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. For 1040x Example. For 1040x Caroline owns a landscaping business. For 1040x She uses power lawn mowers and chain saws in her business. For 1040x The gasoline used in the power lawn mowers and chain saws qualifies as fuel used in an off-highway business use. For 1040x The gasoline used in her personal lawn mower at home does not qualify. For 1040x Highway vehicle. For 1040x   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. For 1040x Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. For 1040x 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. For 1040x A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). For 1040x A special kind of cargo, goods, supplies, or materials. For 1040x Some off-highway task unrelated to highway transportation, except as discussed next. For 1040x Vehicles not considered highway vehicles. For 1040x   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the credit or refund of fuel taxes. For 1040x Specially designed mobile machinery for nontransportation functions. For 1040x A self-propelled vehicle is not a highway vehicle if all the following apply. For 1040x 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. For 1040x 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. For 1040x 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. For 1040x The vehicle must have traveled less than 7,500 miles on public highways during the taxable year. For 1040x Vehicles specially designed for off-highway transportation. For 1040x 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. For 1040x 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. For 1040x It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. For 1040x Nontransportation trailers and semitrailers. For 1040x 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. For 1040x For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. For 1040x Public highway. For 1040x   A public highway includes any road in the United States that is not a private roadway. For 1040x This includes federal, state, county, and city roads and streets. For 1040x Registered. For 1040x   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. For 1040x Any highway vehicle operated under a dealer's tag, license, or permit is considered registered. For 1040x 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. For 1040x Dual use of propulsion motor. For 1040x   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. For 1040x It does not matter if the special equipment is mounted on the vehicle. For 1040x Example. For 1040x The motor of a registered concrete-mixer truck operates both the engine and the mixing unit by means of a power take-off. For 1040x The fuel used in the motor to run the mixer is not off-highway business use. For 1040x Use in separate motor. For 1040x   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. For 1040x 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. For 1040x You may make a reasonable estimate based on your operating experience and supported by your records. For 1040x   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. For 1040x Add to this amount the fuel consumed while idling or warming up the motor before propelling the vehicle. For 1040x The difference between your total fuel used and the fuel used to propel the vehicle is the fuel used in the separate motor. For 1040x Example. For 1040x Hazel owns a refrigerated truck. For 1040x It has a separate motor for the refrigeration unit. For 1040x The same tank supplies both motors. For 1040x Using the truck's hubometer, Hazel figures that 90% of the fuel was used to propel the truck. For 1040x Therefore, 10% of the fuel is used in an off-highway business use. For 1040x Fuel lost or destroyed. For 1040x   You cannot treat fuel lost or destroyed through spillage, fire, or other casualty as fuel used in an off-highway business use. For 1040x Export (No. For 1040x 3). For 1040x   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. For 1040x Fuel is not exported if it is in the fuel supply tank of a vehicle or aircraft. For 1040x In a boat engaged in commercial fishing (No. For 1040x 4). For 1040x   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. For 1040x They include boats used in both fresh and salt water fishing. For 1040x They do not include boats used for both sport fishing and commercial fishing on the same trip. For 1040x In certain intercity and local buses (No. For 1040x 5). For 1040x   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. For 1040x The bus must be engaged in one of the following activities. For 1040x Scheduled transportation along regular routes. For 1040x Nonscheduled operations if the seating capacity of the bus is at least 20 adults, not including the driver. For 1040x Vans and similar vehicles used for van-pooling or taxi service do not qualify. For 1040x Available to the general public. For 1040x   This means you offer service to more than a limited number of persons or organizations. For 1040x 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. For 1040x A bus does not qualify when its operator uses it to provide exclusive services to only one person, group, or organization. For 1040x Also, intercity bus transportation does not include transporting students and employees of schools or intercity transportation in a qualified local bus. For 1040x In a qualified local bus (No. For 1040x 6). For 1040x   In a qualified local bus means fuel used in a bus meeting all the following requirements. For 1040x It is engaged in furnishing (for compensation) intracity passenger land transportation available to the general public. For 1040x It operates along scheduled, regular routes. For 1040x It has a seating capacity of at least 20 adults (excluding the driver). For 1040x It is under contract with (or is receiving more than a nominal subsidy from) any state or local government to furnish the transportation. For 1040x Intracity passenger land transportation. For 1040x   This is the land transportation of passengers between points located within the same metropolitan area. For 1040x It includes transportation along routes that cross state, city, or county boundaries if the routes remain within the metropolitan area. For 1040x Under contract. For 1040x   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. For 1040x More than a nominal subsidy. For 1040x   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. For 1040x 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. For 1040x In a school bus (No. For 1040x 7). For 1040x   In a school bus means fuel used in a bus engaged in the transportation of students or employees of schools. For 1040x 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. For 1040x For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. For 1040x 8). For 1040x   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. For 1040x In foreign trade (No. For 1040x 9). For 1040x   In foreign trade means fuel used in civil aircraft employed in foreign trade or trade between the United States and any of its possessions. For 1040x The term trade includes the transportation of persons or property for hire and the making of the necessary preparations for such transportation. For 1040x In the case of aircraft registered in a foreign country, the country must allow reciprocal benefits for aircraft registered in the United States. For 1040x Certain helicopter and fixed-wing aircraft uses (No. For 1040x 10). For 1040x   Includes: Certain helicopter uses. For 1040x   Certain helicopter uses means fuel used by a helicopter for any of the following purposes. For 1040x Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. For 1040x Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). For 1040x Providing emergency medical transportation. For 1040x   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. For 1040x For item (1), treat each flight segment as a separate flight. For 1040x Fixed-wing aircraft uses. For 1040x   Fixed-wing aircraft uses means fuel used by a fixed-wing aircraft for any of the following purposes. For 1040x Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). For 1040x Providing emergency medical transportation. For 1040x The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. For 1040x 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. For 1040x Exclusive use by a qualified blood collector organization (No. For 1040x 11). For 1040x   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. For 1040x Qualified blood collector organization. For 1040x   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. For 1040x In a highway vehicle owned by the United States that is not used on a highway (No. For 1040x 12). For 1040x   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. For 1040x This use applies whether or not the vehicle is registered or required to be registered for highway use. For 1040x Exclusive use by a nonprofit educational organization (No. For 1040x 13). For 1040x   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. For 1040x It has a regular faculty and curriculum. For 1040x It has a regularly enrolled body of students who attend the place where the instruction normally occurs. For 1040x   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. For 1040x Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. For 1040x 14). For 1040x   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. For 1040x A state or local government is any state, any political subdivision thereof, or the District of Columbia. For 1040x 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. For 1040x Gasoline, diesel fuel, and kerosene used by the American Red Cross is considered to be the use of these fuels by a state. For 1040x In an aircraft or vehicle owned by an aircraft museum (No. For 1040x 15). For 1040x   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. For 1040x It is exempt from income tax as an organization described in section 501(c)(3). For 1040x It is operated as a museum under a state (or District of Columbia) charter. For 1040x It is operated exclusively for acquiring, exhibiting, and caring for aircraft of the type used for combat or transport in  World War II. For 1040x   The aircraft or vehicle (such as a ground servicing vehicle for aircraft) must be used exclusively for the purposes described in item (3). For 1040x In military aircraft (No. For 1040x 16). For 1040x   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. For 1040x In commercial aviation (other than foreign trade). For 1040x   See Commercial aviation, earlier, for the definition. For 1040x Use in a train. For 1040x   Use in a train means fuel used in the propulsion engine of equipment or machinery that rides on rails. For 1040x This includes use in a locomotive, work train, switching engine, and track maintenance machine. For 1040x 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. For 1040x 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. For 1040x Biodiesel or renewable diesel mixture credit claimant. For 1040x   Claimant produced a biodiesel mixture by mixing biodiesel with diesel fuel. For 1040x Claimant produced a renewable diesel mixture by mixing renewable diesel with liquid fuel (other than renewable diesel). For 1040x   The person that produced and sold or used the mixture in their trade or business is the only person eligible to make this claim. For 1040x The credit is based on the gallons of biodiesel or renewable diesel in the mixture. For 1040x 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. For 1040x Claim requirements. For 1040x   See the Instructions for Form 720 for the biodiesel or renewable diesel mixture claim requirements. For 1040x Alternative fuel credit claimant. For 1040x   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. For 1040x Carbon capture requirement. For 1040x   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. For 1040x Alternative fuel credit. For 1040x   The registered alternative fueler is the person eligible to make the claim. For 1040x 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. For 1040x An alternative fueler includes a person who sells for use or uses an alternative fuel in aviation. For 1040x Alternative fuel mixture credit claimant. For 1040x   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. For 1040x The credit is based on the gallons of alternative fuel in the mixture. For 1040x An alternative fuel mixture is a mixture of alternative fuel and section 4081 taxable fuel (gasoline, diesel fuel, or kerosene). For 1040x Registration. For 1040x   You must be registered by the IRS to be eligible to claim the section 6426 fuel credit. For 1040x See Registration Requirements in chapter 1. For 1040x Credits for fuel provide incentive for United States production. For 1040x   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. For 1040x The United States includes any possession of the United States. For 1040x Credit for fuels derived from paper or pulp production. For 1040x   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. For 1040x 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. For 1040x 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. For 1040x See Notice 2005-4 and the Instructions for Form 720 for more information. For 1040x Also see Notice 2013-26 on page 984 of I. For 1040x R. For 1040x B. For 1040x 2013-18 at www. For 1040x irs. For 1040x gov/pub/irs-irbs/irb13-18. For 1040x pdf; and see chapter 2, later. For 1040x Coordination with income tax credit. For 1040x   Only one credit may be taken for any amount of biodiesel or renewable diesel. For 1040x 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. For 1040x   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. For 1040x Any excess credit may claimed on Schedule C (Form 720), Schedule 3 (Form 8849), or Form 4136. For 1040x   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. For 1040x   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. For 1040x Filing Claims This section tells you how to make a claim for a credit or refund of excise taxes on fuels. For 1040x This section also covers recordkeeping requirements and when to include the credit or refund in your income. For 1040x 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. For 1040x In some cases, you will have to attach additional information. For 1040x You need to keep records that support your claim for a credit or refund. For 1040x 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. For 1040x Ultimate purchaser. For 1040x   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. For 1040x If you are an ultimate purchaser, you must keep the following records. For 1040x The number of gallons purchased and used during the period covered by your claim. For 1040x The dates of the purchases. For 1040x The names and addresses of suppliers and amounts purchased from each in the period covered by your claim. For 1040x The nontaxable use for which you used the fuel. For 1040x The number of gallons used for each nontaxable use. For 1040x It is important that your records show separately the number of gallons used for each nontaxable use that qualifies as a claim. For 1040x If the fuel is exported, you must have proof of exportation. For 1040x   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. For 1040x Exceptions. For 1040x    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. For 1040x However, see Claims by credit card issuers, later, for an exception. For 1040x The ultimate purchaser may not claim a credit or refund as follows. For 1040x 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. For 1040x A new certificate is required each year or when any information in the current certificate expires. For 1040x 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. For 1040x A new waiver is required each year or when any information in the current waiver expires. For 1040x 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. For 1040x A new waiver is required each year or when any information in the current waiver expires. For 1040x 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. For 1040x A new certificate is required each year or when any information in the current certificate expires. For 1040x Registered ultimate vendor. For 1040x   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. For 1040x If you are a registered ultimate vendor, you must keep certain information pertaining to the sale of the fuel. For 1040x   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. For 1040x You are required to have a valid certificate or waiver in your possession in order to make the claim. For 1040x   In addition, you must have a registration number that has not been revoked or suspended. For 1040x See Form 637. For 1040x State use. For 1040x   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. For 1040x 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. For 1040x The name and taxpayer identification number of each person (government unit) that bought the fuel. For 1040x The number of gallons sold to each person. For 1040x An unexpired certificate from the buyer. For 1040x See Model Certificate P in the Appendix. For 1040x 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. For 1040x Nonprofit educational organization and state use. For 1040x   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. For 1040x 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. For 1040x The name and taxpayer identification number of each person (nonprofit educational organization or government unit) that bought the fuel. For 1040x The number of gallons sold to each person. For 1040x An unexpired certificate from the buyer. For 1040x See Model Certificate M in the Appendix. For 1040x  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. For 1040x Blocked pump. For 1040x   To make a claim as an ultimate vendor (blocked pump), you must have a UP registration number. For 1040x 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. For 1040x The date of each sale. For 1040x The name and address of the buyer. For 1040x The number of gallons sold to that buyer. For 1040x Certain intercity and local bus use. For 1040x   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. For 1040x You must keep the following information. For 1040x The date of each sale. For 1040x The name and address of the buyer. For 1040x The number of gallons sold to the buyer. For 1040x A copy of the waiver signed by the buyer at the time the credit or payment is claimed. For 1040x See Model Waiver N in the Appendix. For 1040x Kerosene for use in commercial aviation or noncommercial aviation. For 1040x   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. For 1040x See Kerosene for use in aviation, earlier, for a list of nontaxable uses. For 1040x You must keep the following information. For 1040x The date of each sale. For 1040x The name and address of the buyer. For 1040x The number of gallons sold to the buyer. For 1040x A copy of the waiver signed by the buyer at the time the credit or payment is claimed. For 1040x See Model Waiver L in the Appendix. For 1040x Kerosene for use in nonexempt, noncommercial aviation. For 1040x   To make a claim as an ultimate vendor of kerosene for use in nonexempt, noncommercial aviation, you must have a UA registration number. For 1040x You must keep the following information. For 1040x The date of each sale. For 1040x The name and address of the buyer. For 1040x The number of gallons sold to the buyer. For 1040x A copy of the certificate signed by the buyer at the time the credit or payment is claimed. For 1040x See Model Certificate Q in the Appendix. For 1040x Claims by credit card issuers. For 1040x   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. For 1040x 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). For 1040x   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. For 1040x 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. For 1040x   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. For 1040x A state is not allowed to make a claim for these fuels. For 1040x 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. For 1040x   The claim from the credit card issuer must contain the following information as it applies to the fuel covered in the claim. For 1040x The total number of gallons. For 1040x Its registration number. For 1040x 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. For 1040x 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. For 1040x 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. For 1040x Taxpayer identification number. For 1040x   To file a claim, you must have a taxpayer identification number. For 1040x 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. For 1040x   If you normally file only a U. For 1040x S. For 1040x individual income tax return (such as Form 1040 or 1040NR), use your SSN or ITIN. For 1040x You get an SSN by filing Form SS-5, Application for a Social Security Card, with the Social Security Administration. For 1040x To get an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. For 1040x   If you operate a business, use your EIN. For 1040x If you do not have an EIN, you may apply for one online. For 1040x Go to the IRS website at irs. For 1040x gov/businesses/small and click on the “Employer ID Numbers (EINs)” link. For 1040x 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. For 1040x Claiming A Refund Generally, you may claim a refund of excise taxes on Form 8849. For 1040x Complete and attach to Form 8849 the appropriate Form 8849 schedules. For 1040x The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. For 1040x If you file Form 720, you can use the Schedule C (Form 720) for your refund claims for the quarter. For 1040x See the Instructions for Form 720. For 1040x 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. For 1040x 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. For 1040x 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. For 1040x 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. For 1040x Only one claim may be made for any particular amount of alternative fuel. For 1040x 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. For 1040x See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2, earlier. For 1040x 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. For 1040x If you meet certain requirements (discussed earlier), you may be able to make a claim during the year. For 1040x Credit only. For 1040x   You can claim the following taxes only as a credit on Form 4136. For 1040x Tax on fuels used for nontaxable uses if the total for your tax year is less than $750. For 1040x Tax on fuel you did not include in any claim for refund previously filed for any quarter of your tax year. For 1040x Tax on fuel you used in mobile machinery (off-highway business use) that traveled less than 7,500 miles on public highways. For 1040x 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). For 1040x When to file. For 1040x   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). For 1040x You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. For 1040x 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. For 1040x How to claim a credit. For 1040x   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, or farmers' cooperative association. For 1040x Individuals. For 1040x   You claim the credit on the “Credits from” line of Form 1040. For 1040x Also check box b on that line. For 1040x If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. For 1040x Partnerships. For 1040x   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. For 1040x , showing each partner's share of the number of gallons of each fuel sold or used for a non
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Understanding your CP12 Notice

We made changes to correct a miscalculation on your return.

Looking for information for CP12A Notice, CP12E Notice, CP12M Notice, or CP12R Notice?

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Review the notice, and compare our changes to the information on your tax return.
  • If you agree with the changes we made, do nothing; you should receive a refund check in 4-6 weeks, as long as you don't owe other tax or debts we're required to collect.
  • If you don't agree, call 1-800-829-8374 to review your account or contact us by mail. Include any correspondence or documentation.

You may want to...

  • Download copies of the following publication (if it wasn’t included with your notice):
  • Call 1-800-TAX-FORM (1-800-829-3676) to have forms and publications mailed to you.

Answers to Common Questions

Why did I receive this notice?
We issue Notice CP12 when we correct one or more mistakes on your tax return, and

  • The overpayment is different from the one you expected, or
  • You have an overpayment when you thought you owed money or had an even balance.

How can I find out what caused my tax return to change?
Please contact us at the toll free number listed on the top right corner of your notice for specific information concerning your tax return.

What should I do if I disagree with the changes you made?
If you disagree, contact us at the toll free number listed on the top right corner of your notice.

If you contact us in writing within 60 days of the date of this notice, we'll reverse the change we made to your account. However, if you're unable to provide us additional information that justifies the reversal and we believe the reversal is in error, we'll forward your case for audit. This step gives you formal appeal rights, including the right to appeal our decision in court. After we forward your case, the audit staff will contact you within five to six weeks to fully explain the audit process and your rights. If you don't contact us within the 60 day period, you'll lose your right to appeal our decision before payment of tax.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 19-Feb-2014

The For 1040x

For 1040x Index A Acknowledgment of contributions, Acknowledgment of Charitable Contributions of $250 or More Adverse determination, Adverse determination. For 1040x Affordable Care Act Hospitals, What's New, New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. For 1040x Aged, home for, Home for the aged. For 1040x Agricultural organization, Agricultural and Horticultural Organizations Airport, Other organizations. For 1040x Alumni association, Alumni association. For 1040x Amateur athletic organizations, Amateur Athletic Organizations Animals, prevention of cruelty to, Prevention of Cruelty to Children or Animals Appeal procedures, Appeal Procedures Application procedures, Application Procedures, Required Inclusions Bylaws, Bylaws. For 1040x Conformed copy, Conformed copy. For 1040x Description of activities, Description of activities. For 1040x Employer identification number, Required Inclusions Financial data, Financial data. For 1040x Organizing documents, Organizing documents. For 1040x Aquatic resources, Agricultural and Horticultural Organizations Articles of organization, Articles of Organization Assistance (see Tax help) Athletic organization, Athletic organization. For 1040x , Amateur Athletic Organizations Attorney's fees, Acceptance of attorneys' fees. For 1040x Attribution, special rules, Special rules of attribution. For 1040x B Black lung benefit trust, 501(c)(21) - Black Lung Benefit Trusts Board of trade, Board of trade. For 1040x Bureau defined, Bureau defined. For 1040x Burial benefit insurance, Burial and funeral benefit insurance organization. For 1040x Business income, unrelated, Unrelated Business Income Tax Return Business league, 501(c)(6) - Business Leagues, etc. For 1040x C Cemetery company, 501(c)(13) - Cemetery Companies Chamber of commerce, Chamber of commerce. For 1040x Change in legal structure, Organizational Changes and Exempt Status Charitable contributions, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Charitable organization, Section 501(c)(3) Organizations, Charitable Organizations Charitable risk pools, Charitable Risk Pools Child care organization, Child care organizations. For 1040x Children, prevention of cruelty to, Prevention of Cruelty to Children or Animals Church, Churches. For 1040x Integrated auxiliaries, Integrated auxiliaries. For 1040x Civic leagues, 501(c)(4) - Civic Leagues and Social Welfare Organizations Clinic, Clinic. For 1040x CO-OP Health Insurance Issuers, 501(c)(29) - CO-OP Health Insurance Issuers College bookstore, restaurant, College book stores, cafeterias, restaurants, etc. For 1040x Comments, Comments and suggestions. For 1040x Community association, Other organizations. For 1040x Community nursing bureau, Community nursing bureau. For 1040x Community trust, Community Trusts Contributions, charitable, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Court appeals, Appeal to Courts Credit union, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations D Determination letter, Rulings and Determination Letters Disclosures, required, Disclosure of Quid Pro Quo Contributions Dues used for lobbying, Dues Used for Lobbying or Political Activities Nondeductible contributions, Solicitation of Nondeductible Contributions Quid pro quo contributions, Disclosure of Quid Pro Quo Contributions Services available from government, Penalties. For 1040x Dispositions of donated property, Donee Information Return Disqualified persons, Disqualified persons. For 1040x Domestic fraternal society, Domestic Fraternal Societies (501(c)(10)) Donor advised funds Excess benefit transaction, Donor advised fund transactions occurring after August 17, 2006. For 1040x Dues used for political or legislative activities, Dues Used for Lobbying or Political Activities, Deduction not allowed for dues used for political or legislative activities. For 1040x E Educational organizations, Educational Organizations, Educational organizations. For 1040x Employees' association, 501(c)(4), 501(c)(9), and 501(c)(17) - Employees' Associations Employment taxes, Employment Tax Returns Endowment fund, Endowment funds. For 1040x Estimated tax, Estimated tax. For 1040x Excess benefit transaction, Excess Benefit Transaction, Supporting organization transactions occurring after July 25, 2006. For 1040x Disqualified person, Tax on Disqualified Persons, Disqualified Person Controlled entity, 35%, 35% controlled entity. For 1040x Family members, Family members. For 1040x Substantial influence, Persons not considered to have substantial influence. For 1040x Disregarded benefits, Disregarded benefits. For 1040x Donor advised funds, Donor advised fund transactions occurring after August 17, 2006. For 1040x , Exception. For 1040x Excise tax, Excise tax on excess benefit transactions. For 1040x Initial contracts, Special Exception for Initial Contracts Reasonable compensation, Reasonable Compensation. For 1040x Rebuttable presumption, Rebuttable presumption that a transaction is not an excess benefit transaction. For 1040x Excise tax Black lung benefit trust, Excise taxes. For 1040x Lobbying expenditures, Tax on excess expenditures to influence legislation. For 1040x , Tax on disqualifying lobbying expenditures. For 1040x Political expenditures, Excise taxes on political expenditures. For 1040x Private foundations, Excise taxes on private foundations. For 1040x , Excise Taxes on Private Foundations Exempt function, Political Organization Income Tax Return Exempt purposes, Section 501(c)(3) Organizations Exemption for terrorist organization, Non-exemption for terrorist organizations. For 1040x Extensions of time, Extensions of time for filing. For 1040x F Facts and circumstances test, Facts and circumstances test. For 1040x Fair market value, estimate of, Good faith estimate of fair market value (FMV). For 1040x Filing requirements, Annual Information Returns Annual information returns, Annual Information Returns Donee information return, Donee Information Return Due date, Political Organization Income Tax Return Employment tax, Employment Tax Returns Excise tax, Excise taxes on private foundations. For 1040x , Excise Taxes on Private Foundations Political organization, Political Organization Income Tax Return Private foundations, Form 990-PF Unrelated business income, Unrelated Business Income Tax Return Form 990-N, Annual Electronic Filing Requirement for Small Tax-Exempt Organizations Forms, Forms Required 1023, Forms Required, Administrative Remedies, 270-day period. For 1040x , Information required for subordinate organizations. For 1040x , Annual Information Return, Form 1023. For 1040x , Organizations Not Required To File Form 1023, Private Schools, When to file application. For 1040x , Lobbying Expenditures, Volunteer fire companies. For 1040x 1024, Forms Required, Application made under wrong paragraph of section 501(c). For 1040x , Annual Information Return, 501(c)(4) - Civic Leagues and Social Welfare Organizations, 501(c)(6) - Business Leagues, etc. For 1040x , 501(c)(7) - Social and Recreation Clubs, 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies, Fraternal Beneficiary Societies (501(c)(8)), Domestic Fraternal Societies (501(c)(10)), Local Employees' Associations (501(c)(4)), Voluntary Employees' Beneficiary Associations (501(c)(9)), Supplemental Unemployment Benefit Trusts (501(c)(17)), 501(c)(13) - Cemetery Companies, 501(c)(19) - Veterans' Organizations, 501(c)(20) - Group Legal Services Plan Organizations, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations, 501(c)(25) - Title-Holding Corporations or Trusts for Multiple Parent Corporations 1040, Effect on employees. For 1040x 1065, Annual Information Returns 1120–POL, Political Organization Income Tax Return 1128, Central organizations. For 1040x 2848, Power of attorney. For 1040x , Representation. For 1040x 4720, Tax on excess expenditures to influence legislation. For 1040x 5578, Certification. For 1040x 5768, Making the election. For 1040x 6069, Tax treatment of donations. For 1040x 8274, FICA tax exemption election. For 1040x 8282, Dispositions of donated property. For 1040x 8283, Form 8283. For 1040x 8300, Report of Cash Received 8718, Forms Required, Power of attorney. For 1040x 8821, Representation. For 1040x 8871, Reporting Requirements for a Political Organization, Annual Information Return 8872, Reporting Requirements for a Political Organization, Annual Information Return 990, Keeping the Group Exemption Letter in Force, Forms 990 and 990-EZ, Annual Information Return, Making the election. For 1040x 990-BL, Annual Information Returns, 990-EZ, Forms 990 and 990-EZ, Form 990-EZ. For 1040x 990-PF, Form 990-PF, Excise taxes on private foundations. For 1040x , Excise Taxes on Private Foundations 990-T, Unrelated Business Income Tax Return SS-4, Required Inclusions, Employer identification number. For 1040x W–2, Revoking the election. For 1040x Fraternal beneficiary society, Fraternal Beneficiary Societies (501(c)(8)) Fraternal societies, Organizations subject to requirements. For 1040x , 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies Free tax services, Free help with your tax return. For 1040x Funeral benefit insurance, Burial and funeral benefit insurance organization. For 1040x G Gifts and contributions, public charity, Gifts, contributions, and grants distinguished from gross receipts. For 1040x Good faith determinations, What's New, New organization. For 1040x Governmental unit, Governmental units. For 1040x Grant Distinguished from gross receipts, Grants. For 1040x Exclusion for unusual grant, Unusual grants. For 1040x , Unusual grants. For 1040x From public charity, Grants from public charities. For 1040x , Grants from public charities. For 1040x Grantor and contributor, reliance on ruling, Reliance by grantors and contributors. For 1040x Gross receipts from nonmembership sources, Gross receipts from nonmembership sources. For 1040x Group exemption letter, Group Exemption Letter H Health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Help (see Tax help) High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Home for the aged, Home for the aged. For 1040x Homeowners' association, Homeowners' associations. For 1040x Horticultural organization, Agricultural and Horticultural Organizations Hospital, Hospital. For 1040x , Hospitals and medical research organizations. For 1040x I Inactive organization, Organizational Changes and Exempt Status Industrial development, Other organizations. For 1040x Instrumentalities, Instrumentalities. For 1040x Insurance, organizations providing, Organizations Providing Insurance L Labor organization, Organizations subject to requirements. For 1040x , Labor Organizations Law, public interest, Public-interest law firms. For 1040x Legislative activity, Lobbying Expenditures, Legislative activity. For 1040x Listed transaction, Prohibited tax shelter transaction. For 1040x Literary organizations, Literary Organizations Loans, organizations providing, Organization providing loans. For 1040x Lobbying expenditures, Lobbying Expenditures Local benevolent life insurance associations, Local Life Insurance Associations Local employees' association, Local Employees' Associations (501(c)(4)) Lodge system, Lodge system. For 1040x M Medical research organization, Medical research organization. For 1040x Medicare and Medicaid payments, Medicare and Medicaid payments. For 1040x Membership fee, Membership fees. For 1040x , Membership fees distinguished from gross receipts. For 1040x Modification of exemption, Revocation or Modification of Exemption Mutual financial organization, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations Mutual or cooperative association, Mutual or Cooperative Associations N Nursing bureau, Community nursing bureau. For 1040x O One-third support test, One-third support test. For 1040x Organization assets, Dedication and Distribution of Assets Dedication, Dedication. For 1040x Distribution, Distribution. For 1040x Organizational changes, Organizational Changes and Exempt Status P Penalties, Penalties for failure to file. For 1040x Failure to allow public inspection, Penalties Failure to disclose, Penalty for failure to disclose. For 1040x , Penalties. For 1040x , Penalty. For 1040x Failure to file, Penalties for failure to file. For 1040x Perpetual care organization, Perpetual care organization. For 1040x Political activity, Dues Used for Lobbying or Political Activities, Political activity. For 1040x , Political activity. For 1040x Political organization Income tax return, Political Organization Income Tax Return Taxable income, Political Organization Income Tax Return Power of attorney, Power of attorney. For 1040x Preferred stock, Common and preferred stock. For 1040x Prevention of cruelty to children or animals, Prevention of Cruelty to Children or Animals Private delivery service, Private delivery service. For 1040x Private foundations, Private Foundations Private operating foundation, Private Operating Foundations Private school, Private Schools, Racially Nondiscriminatory Policy Prohibited tax shelter transactions Entity managers, Entity manager. For 1040x Entity managers excise tax, Manager Level Tax Listed transaction, Prohibited tax shelter transaction. For 1040x Prohibited reportable transactions, Prohibited tax shelter transaction. For 1040x Subsequently listed transaction, Subsequently listed transaction. For 1040x Tax-exempt entities, Tax-exempt entities. For 1040x Public charity Gifts and contributions, Gifts, contributions, and grants distinguished from gross receipts. For 1040x Grant from, Grants from public charities. For 1040x Section 509(a)(1), Section 509(a)(1) Organizations Section 509(a)(2), Section 509(a)(2) Organizations Section 509(a)(3), Section 509(a)(3) Organizations Section 509(a)(4), Section 509(a)(4) Organizations Support test, One-third support test. For 1040x , One-third support test. For 1040x Public inspection Annual return, Annual Information Return Exemption applications, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Forms 8871 and 8872, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Public-interest law firm, Public-interest law firms. For 1040x Publications (see Tax help) Publicly supported organization, Publicly supported organizations. For 1040x , Qualifying as Publicly Supported Attraction of public support, Attraction of public support requirement. For 1040x Ten-percent-of-support, Ten-percent-of-support requirement. For 1040x R Racial composition, How to determine racial composition. For 1040x Racially nondiscriminatory policy, Racially Nondiscriminatory Policy Real estate board, Real estate board. For 1040x Recognition of exemption, application, Application for Recognition of Exemption Religious organizations, Religious Organizations Requests other than applications, Miscellaneous Procedures Responsiveness test, Responsiveness test. For 1040x Revocation of exemption, Revocation or Modification of Exemption Ruling letter, Rulings and Determination Letters S Scholarship Private school, Scholarship and loan programs. For 1040x Scholarships, Scholarships. For 1040x School, private, Private Schools Scientific organizations, Scientific Organizations Section 501(c)(3) organizations Amateur athletic, Amateur Athletic Organizations Literary, Literary Organizations Prevention of cruelty, Prevention of Cruelty to Children or Animals Private foundations, Private Foundations and Public Charities Public charities, Public Charities Qualifications, Section 501(c)(3) Organizations Religious, Religious Organizations Scientific, Scientific Organizations Section 501(c)(3) Organizations Charitable, Charitable Organizations Educational, Educational Organizations and Private Schools Single entity, Single entity. For 1040x Social clubs, Organizations subject to requirements. For 1040x , 501(c)(7) - Social and Recreation Clubs Social welfare organization, Organizations subject to requirements. For 1040x , 501(c)(4) - Civic Leagues and Social Welfare Organizations Specified organizations, Specified organizations. For 1040x Sports organization, amateur, Qualified amateur sports organization. For 1040x State-sponsored, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Stock or commodity exchange, Stock or commodity exchange. For 1040x Suggestions, Comments and suggestions. For 1040x Supplemental unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Support, Support. For 1040x , Support from a governmental unit. For 1040x , Support from the general public. For 1040x Support test, One-third support test. For 1040x Facts and circumstances, Facts and circumstances test. For 1040x One-third, One-third support test. For 1040x Public charity, One-third support test. For 1040x Supporting organization, Supporting organization transactions occurring after July 25, 2006. For 1040x T Tax help, Technical advice, Appeals Office Consideration Testing for public safety, Section 509(a)(4) Organizations Title-holding corporation, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations U Unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Unrelated business income, Unrelated Business Income Tax Return Unusual grants, Unusual grants. For 1040x , Unusual grants. For 1040x User fee, Power of attorney. For 1040x , User fee. For 1040x V Veterans' organization, 501(c)(19) - Veterans' Organizations Voluntary employees' beneficiary association, Voluntary Employees' Beneficiary Associations (501(c)(9)) Volunteer fire company, Volunteer fire companies. For 1040x W War veterans' organization, 501(c)(19) - Veterans' Organizations Withdrawal of application, Withdrawal of application. For 1040x Withholding information from public, Requests for withholding of information from the public. For 1040x Work Opportunity Tax Credit, Expanded Work Opportunity Tax Credit Available for Hiring Qualified Veterans. For 1040x Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Prev  Up     Home   More Online Publications