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Free State And Federal Tax Filing

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Free State And Federal Tax Filing

Free state and federal tax filing Tax Changes for Individuals Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Wash Sale Rules Do Not Apply to Section 1256 Contracts Other 2001 Changes 2002 ChangesDeduction for Educator Expenses Personal Credits Still Allowed Against Alternative Minimum Tax Later ChangeChild and Dependent Care Expenses 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). Free state and federal tax filing However, you can still choose to use the previous carryback period. Free state and federal tax filing You also can choose not to carry back an NOL and only carry it forward. Free state and federal tax filing Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. Free state and federal tax filing The instructions for this form will be revised to reflect the new law. Free state and federal tax filing Wash Sale Rules Do Not Apply to Section 1256 Contracts The wash sale rules that generally apply to losses from the sale of stock or securities, do not apply to any loss arising from a section 1256 contract. Free state and federal tax filing A section 1256 contract is any: Regulated futures contract, Foreign currency contract, Nonequity option, Dealer equity option, or Dealer securities futures contract. Free state and federal tax filing Wash sales and section 1256 contracts are explained in detail in Publication 550, Investment Income and Expenses. Free state and federal tax filing Other 2001 Changes Other changes are discussed in the following chapters. Free state and federal tax filing Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Deduction for Educator Expenses If you are an eligible educator, you can deduct as an adjustment to income up to $250 in qualified expenses. Free state and federal tax filing You can deduct these expenses even if you do not itemize deductions on Schedule A (Form 1040). Free state and federal tax filing This adjustment to income is for expenses paid or incurred in tax years beginning during 2002 or 2003. Free state and federal tax filing Previously, these expenses were deductible only as a miscellaneous itemized deduction subject to the 2% of adjusted gross income limit. Free state and federal tax filing Eligible educator. Free state and federal tax filing   You are an eligible educator if, for the tax year, you meet the following requirements. Free state and federal tax filing You are a kindergarten through grade 12: Teacher, Instructor, Counselor, Principal, or Aide. Free state and federal tax filing You work at least 900 hours during a school year in a school that provides elementary or secondary education, as determined under state law. Free state and federal tax filing Qualified expenses. Free state and federal tax filing   These are unreimbursed expenses you paid or incurred for books, supplies, computer equipment (including related software and services), other equipment, and supplementary materials that you use in the classroom. Free state and federal tax filing For courses in health and physical education, expenses for supplies are qualified expenses only if they are related to athletics. Free state and federal tax filing   To be deductible as an adjustment to income, the qualified expenses must be more than the following amounts for the tax year. Free state and federal tax filing The interest on qualified U. Free state and federal tax filing S. Free state and federal tax filing savings bonds that you excluded from income because you paid qualified higher education expenses, Any distribution from a qualified tuition program that you excluded from income, or Any tax-free withdrawals from your Coverdell education savings account. Free state and federal tax filing Personal Credits Still Allowed Against Alternative Minimum Tax The provision that allowed certain nonrefundable personal credits to reduce both your regular tax and any alternative minimum tax (AMT) has been extended and will be in effect for 2002 and 2003. Free state and federal tax filing This provision, as it applies to the AMT, was originally scheduled to expire after 2001. Free state and federal tax filing Without the extension, these credits could not have been used to reduce any AMT in 2002 or 2003. Free state and federal tax filing Later Change Child and Dependent Care Expenses For the purpose of figuring the child and dependent care credit, your spouse is treated as having at least a minimum amount of earned income for any month that he or she is a full-time student or not able to care for himself or herself. Free state and federal tax filing Beginning in 2003, this amount is increased to $250 a month if there is one qualifying person and to $500 a month if there are two or more qualifying persons. Free state and federal tax filing Before 2003, the amounts were $200 and $400. Free state and federal tax filing The same rule applies for the exclusion of employer-provided dependent care benefits. Free state and federal tax filing For more information about the credit and exclusion, see Publication 503, Child and Dependent Care Expenses. Free state and federal tax filing Prev  Up  Next   Home   More Online Publications
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Acceptance Agent Program

Effective June 22, 2012, the IRS has made interim changes that affect the Individual Taxpayer Identification Number (ITIN) application process. Some of the information below, including the documentation requirements for individuals seeking an ITIN, has been superseded by these changes. Taxpayers and their representatives should review these changes, which are further explained in these Frequently Asked Questions, before requesting an ITIN.

The following is a public list of Acceptance Agents for Forms W-7. This list is updated quarterly.

National / International CPA Firms *

  • Deloitte and Touche, LLP
  • Ernst & Young LLP
  • KPMG LLP
  • PricewaterhouseCoopers LLP
  • BDO

* Check local telephone directory for nearest location.

* Acceptance Agents are denoted with an asterisk. Certified Acceptance Agents are not denoted with an asterisk.

Acceptance Agents Outside of the U.S.

Belgium Brazil Canada Dominican Republic Germany
Guam Hong Kong Israel Italy Japan
Mexico Netherlands New Zealand Norway Philippines
Portugal Puerto Rico Singapore United Kingdom Venezuela

 

U.S. Acceptance Agents by State

Alabama Alaska Arizona Arkansas
California Colorado Connecticut Delaware
District of Columbia Florida Georgia Hawaii
Idaho Illinois Indiana Iowa
Kansas Kentucky Louisiana Maine
Maryland Massachusetts Michigan Minnesota
Mississippi Missouri Montana Nebraska
Nevada New Hampshire New Jersey New Mexico
New York North Carolina North Dakota Ohio
Oklahoma Oregon Pennsylvania Rhode Island
South Carolina South Dakota Tennessee Texas
Utah Vermont Virginia Washington
West Virginia Wisconsin Wyoming .

 

Page Last Reviewed or Updated: 19-Mar-2014

The Free State And Federal Tax Filing

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