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Free tax return calculator Publication 17 - Introductory Material Table of Contents What's New Reminders IntroductionIcons. Free tax return calculator Ordering forms and publications. Free tax return calculator Tax questions. Free tax return calculator All material in this publication may be reprinted freely. Free tax return calculator A citation to Your Federal Income Tax (2013) would be appropriate. Free tax return calculator The explanations and examples in this publication reflect the interpretation by the Internal Revenue Service (IRS) of: Tax laws enacted by Congress, Treasury regulations, and Court decisions. Free tax return calculator However, the information given does not cover every situation and is not intended to replace the law or change its meaning. Free tax return calculator This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS. Free tax return calculator Until these differing interpretations are resolved by higher court decisions or in some other way, this publication will continue to present the interpretations by the IRS. Free tax return calculator All taxpayers have important rights when working with the IRS. Free tax return calculator These rights are described in Your Rights as a Taxpayer in the back of this publication. Free tax return calculator What's New This section summarizes important tax changes that took effect in 2013. Free tax return calculator Most of these changes are discussed in more detail throughout this publication. Free tax return calculator Future developments. Free tax return calculator  For the latest information about the tax law topics covered in this publication, including information about any tax legislation, go to www. Free tax return calculator irs. Free tax return calculator gov/pub17. Free tax return calculator Additional Medicare Tax. Free tax return calculator  Beginning in 2013, a 0. Free tax return calculator 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. Free tax return calculator See Form 8959 and its instructions. Free tax return calculator Net Investment Income Tax. Free tax return calculator  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Free tax return calculator The NIIT is 3. Free tax return calculator 8% of the smaller of (a) your net investment income or (b) the excess of your modified adjusted gross income over: $125,000 if married filing separately, $250,000 if married filing jointly or qualifying widow(er), or $200,000 if any other filing status. Free tax return calculator See Form 8960 and its instructions. Free tax return calculator Change in tax rates. Free tax return calculator  The highest tax rate is 39. Free tax return calculator 6%. Free tax return calculator For more information, see the 2013 Tax Computation Worksheet or the 2013 Tax Rate Schedules near the end of this publication. Free tax return calculator Tax rate on net capital gain and qualified dividends. Free tax return calculator  The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. Free tax return calculator See chapter 16. Free tax return calculator Medical and dental expenses. Free tax return calculator  You can deduct only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (7. Free tax return calculator 5% if either you or your spouse is age 65 or older). Free tax return calculator See chapter 21. Free tax return calculator Personal exemption amount increased for certain taxpayers. Free tax return calculator  Your personal exemption is increased to $3,900. Free tax return calculator But the amount is reduced if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. Free tax return calculator See chapter 3. Free tax return calculator Limit on itemized deductions. Free tax return calculator  You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. Free tax return calculator See chapter 29. Free tax return calculator Same-sex marriages. Free tax return calculator  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Free tax return calculator See chapter 2. Free tax return calculator If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. Free tax return calculator For details on filing amended returns, see chapter 1. Free tax return calculator Health flexible spending arrangements (FSAs). Free tax return calculator  You cannot have more than $2,500 in salary reduction contributions made to a health FSA for plan years beginning after 2012. Free tax return calculator See chapter 5. Free tax return calculator Expiring credits. Free tax return calculator  The plug-in electric vehicle credit and the refundable part of the credit for prior year minimum tax have expired. Free tax return calculator You cannot claim either one on your 2013 return. Free tax return calculator See chapter 37. Free tax return calculator Ponzi-type investment schemes. Free tax return calculator  There are new rules for how to claim a theft loss deduction on Form 4684 due to a Ponzi-type investment scheme. Free tax return calculator See chapter 25. Free tax return calculator Home office deduction simplified method. Free tax return calculator  If you can take a home office deduction, you may be able to use a simplified method to figure it. Free tax return calculator See Publication 587. Free tax return calculator Standard mileage rates. Free tax return calculator  The 2013 rate for business use of your car is increased to 56½ cents a mile. Free tax return calculator See chapter 26. Free tax return calculator The 2013 rate for use of your car to get medical care is increased to 24 cents a mile. Free tax return calculator See chapter 21. Free tax return calculator The 2013 rate for use of your car to move is increased to 24 cents a mile. Free tax return calculator See Publication 521, Moving Expenses. Free tax return calculator Reminders Listed below are important reminders and other items that may help you file your 2013 tax return. Free tax return calculator Many of these items are explained in more detail later in this publication. Free tax return calculator Enter your social security number (SSN). Free tax return calculator  Enter your SSN in the space provided on your tax form. Free tax return calculator If you filed a joint return for 2012 and are filing a joint return for 2013 with the same spouse, enter your names and SSNs in the same order as on your 2012 return. Free tax return calculator See chapter 1. Free tax return calculator Secure your tax records from identity theft. Free tax return calculator  Identity theft occurs when someone uses your personal information, such as your name, SSN, or other identifying information, without your permission, to commit fraud or other crimes. Free tax return calculator An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund. Free tax return calculator For more information about identity theft and how to reduce your risk from it, see chapter 1. Free tax return calculator Taxpayer identification numbers. Free tax return calculator  You must provide the taxpayer identification number for each person for whom you claim certain tax benefits. Free tax return calculator This applies even if the person was born in 2013. Free tax return calculator Generally, this number is the person's social security number (SSN). Free tax return calculator See chapter 1. Free tax return calculator Foreign source income. Free tax return calculator  If you are a U. Free tax return calculator S. Free tax return calculator citizen with income from sources outside the United States (foreign income), you must report all such income on your tax return unless it is exempt by U. Free tax return calculator S. Free tax return calculator law. Free tax return calculator This is true whether you live inside or outside the United States and whether or not you receive a Form W-2 or Form 1099 from the foreign payer. Free tax return calculator This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents and royalties). Free tax return calculator If you live outside the United States, you may be able to exclude part or all of your foreign source earned income. Free tax return calculator For details, see Publication 54, Tax Guide for U. Free tax return calculator S. Free tax return calculator Citizens and Resident Aliens Abroad. Free tax return calculator Foreign financial assets. Free tax return calculator  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. Free tax return calculator Check www. Free tax return calculator IRS. Free tax return calculator gov/form8938 for details. Free tax return calculator Automatic 6-month extension to file tax return. Free tax return calculator  You can use Form 4868, Application for Automatic Extension of Time To File U. Free tax return calculator S. Free tax return calculator Individual Income Tax Return, to obtain an automatic 6-month extension of time to file your tax return. Free tax return calculator See chapter 1. Free tax return calculator Include your phone number on your return. Free tax return calculator  To promptly resolve any questions we have in processing your tax return, we would like to be able to call you. Free tax return calculator Please enter your daytime telephone number on your tax form next to your signature and occupation. Free tax return calculator If you are filing a joint return, you can enter either your or your spouse's daytime phone number. Free tax return calculator Payment of taxes. Free tax return calculator   You can pay your taxes online, by phone, or by check or money order. Free tax return calculator You can make a direct transfer from your bank account or use a credit or debit card. Free tax return calculator If you e-file, you can schedule an electronic payment. Free tax return calculator See chapter 1. Free tax return calculator Faster ways to file your return. Free tax return calculator  The IRS offers fast, accurate ways to file your tax return information without filing a paper tax return. Free tax return calculator You can use IRS e-file (electronic filing). Free tax return calculator See chapter 1. Free tax return calculator Free electronic filing. Free tax return calculator  You may be able to file your 2013 taxes online for free. Free tax return calculator See chapter 1. Free tax return calculator Change of address. Free tax return calculator  If you change your address, you should notify the IRS. Free tax return calculator See Change of Address in chapter 1. Free tax return calculator Refund on a late filed return. Free tax return calculator  If you were due a refund but you did not file a return, you generally must file your return within 3 years from the date the return was due (including extensions) to get that refund. Free tax return calculator See chapter 1. Free tax return calculator Frivolous tax returns. Free tax return calculator  The IRS has published a list of positions that are identified as frivolous. Free tax return calculator The penalty for filing a frivolous tax return is $5,000. Free tax return calculator See chapter 1. Free tax return calculator Filing erroneous claim for refund or credit. Free tax return calculator  You may have to pay a penalty if you file an erroneous claim for refund or credit. Free tax return calculator See chapter 1. Free tax return calculator Privacy Act and paperwork reduction information. Free tax return calculator   The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information we must first tell you what our legal right is to ask for the information, why we are asking for it, how it will be used, what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory under the law. Free tax return calculator A complete statement on this subject can be found in your tax form instructions. Free tax return calculator Customer service for taxpayers. Free tax return calculator  You can set up a personal appointment at the most convenient Taxpayer Assistance Center, on the most convenient business day. Free tax return calculator See How To Get Tax Help in the back of this publication. Free tax return calculator Preparer e-file mandate. Free tax return calculator  Most paid preparers must e-file returns they prepare and file. Free tax return calculator Your preparer may make you aware of this requirement and the options available to you. Free tax return calculator Treasury Inspector General for Tax Administration. Free tax return calculator   If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can call 1-800-366-4484 (call 1-800-877-8339 if you are deaf, hard of hearing, or have a speech disability, and are using TTY/TDD equipment). Free tax return calculator You can remain anonymous. Free tax return calculator Photographs of missing children. Free tax return calculator  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free tax return calculator Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free tax return calculator You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free tax return calculator Introduction This publication covers the general rules for filing a federal income tax return. Free tax return calculator It supplements the information contained in your tax form instructions. Free tax return calculator It explains the tax law to make sure you pay only the tax you owe and no more. Free tax return calculator How this publication is arranged. Free tax return calculator   This publication closely follows Form 1040, U. Free tax return calculator S. Free tax return calculator Individual Income Tax Return. Free tax return calculator It is divided into six parts which cover different sections of Form 1040. Free tax return calculator Each part is further divided into chapters which generally discuss one line of the form. Free tax return calculator Do not worry if you file Form 1040A or Form 1040EZ. Free tax return calculator Anything included on a line of either of these forms is also included on Form 1040. Free tax return calculator   The table of contents inside the front cover and the index in the back of the publication are useful tools to help you find the information you need. Free tax return calculator What is in this publication. Free tax return calculator   The publication begins with the rules for filing a tax return. Free tax return calculator It explains: Who must file a return, Which tax form to use, When the return is due, How to e-file your return, and Other general information. Free tax return calculator It will help you identify which filing status you qualify for, whether you can claim any dependents, and whether the income you receive is taxable. Free tax return calculator The publication goes on to explain the standard deduction, the kinds of expenses you may be able to deduct, and the various kinds of credits you may be able to take to reduce your tax. Free tax return calculator   Throughout the publication are examples showing how the tax law applies in typical situations. Free tax return calculator Also throughout the publication are flowcharts and tables that present tax information in an easy-to-understand manner. Free tax return calculator   Many of the subjects discussed in this publication are discussed in greater detail in other IRS publications. Free tax return calculator References to those other publications are provided for your information. Free tax return calculator Icons. Free tax return calculator   Small graphic symbols, or icons, are used to draw your attention to special information. Free tax return calculator See Table 1 later for an explanation of each icon used in this publication. Free tax return calculator What is not covered in this publication. Free tax return calculator   Some material that you may find helpful is not included in this publication but can be found in your tax form instruction booklet. Free tax return calculator This includes lists of: Where to report certain items shown on information documents, and Recorded tax information topics (TeleTax). Free tax return calculator   If you operate your own business or have other self-employment income, such as from babysitting or selling crafts, see the following publications for more information. Free tax return calculator Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ). Free tax return calculator Publication 535, Business Expenses. Free tax return calculator Publication 587, Business Use of Your Home (Including Use by Daycare Providers). Free tax return calculator Help from the IRS. Free tax return calculator   There are many ways you can get help from the IRS. Free tax return calculator These are explained under How To Get Tax Help in the back of this publication. Free tax return calculator Comments and suggestions. Free tax return calculator   We welcome your comments about this publication and your suggestions for future editions. Free tax return calculator   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free tax return calculator NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free tax return calculator Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free tax return calculator   You can send your comments from www. Free tax return calculator irs. Free tax return calculator gov/formspubs/. Free tax return calculator Click on “More Information” and then on “Comment on Tax Forms and Publications”. Free tax return calculator   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Free tax return calculator Ordering forms and publications. Free tax return calculator   Visit www. Free tax return calculator irs. Free tax return calculator gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free tax return calculator Internal Revenue Service 1201 N. Free tax return calculator Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free tax return calculator   If you have a tax question, check the information available on IRS. Free tax return calculator gov or call 1-800-829-1040. Free tax return calculator We cannot answer tax questions sent to either of the above addresses. Free tax return calculator IRS mission. Free tax return calculator   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. Free tax return calculator Table 1. Free tax return calculator Legend of Icons Icon Explanation Items that may cause you particular problems, or an alert about pending legislation that may be enacted after this publication goes to print. Free tax return calculator An Internet site or an email address. Free tax return calculator An address you may need. Free tax return calculator Items you should keep in your personal records. Free tax return calculator Items you may need to figure or a worksheet you may need to complete and keep for your records. Free tax return calculator An important phone number. Free tax return calculator Helpful information you may need. Free tax return calculator Prev  Up  Next   Home   More Online Publications
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The Free Tax Return Calculator

Free tax return calculator 14. Free tax return calculator   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 tax return calculator Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). Free tax return calculator Custom application of fertilizer and pesticide. Free tax return calculator Fuel not used for farming. Free tax return calculator 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 tax return calculator 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 tax return calculator 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 tax return calculator 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 tax return calculator The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. Free tax return calculator Use on a farm for farming purposes. Free tax return calculator Off-highway business use. Free tax return calculator Uses other than as a fuel in a propulsion engine, such as home use. Free tax return calculator Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. Free tax return calculator See Publication 510, Excise Taxes, for more information. Free tax return calculator 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 tax return calculator 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 tax return calculator See Table 14-1 for a list of available fuel tax credits and refunds. Free tax return calculator 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 tax return calculator Farm. Free tax return calculator   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 tax return calculator It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. Free tax return calculator A fish farm is an area where fish are grown or raised and not merely caught or harvested. Free tax return calculator Table 14-1. Free tax return calculator 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 tax return calculator 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 tax return calculator 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 tax return calculator See Reg. Free tax return calculator 48. Free tax return calculator 6427-10 (b)(1) for the definition of a blocked pump. Free tax return calculator 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. Free tax return calculator 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 tax return calculator Farming purposes. Free tax return calculator   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 tax return calculator To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. Free tax return calculator To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. Free tax return calculator To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. Free tax return calculator To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. Free tax return calculator For this use to qualify, you must have produced more than half the commodity so treated during the tax year. Free tax return calculator The more-than-one-half test applies separately to each commodity. Free tax return calculator Commodity means a single raw product. Free tax return calculator For example, apples and peaches are two separate commodities. Free tax return calculator 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 tax return calculator Your tree operations are incidental only if they are minor in nature when compared to the total farming operations. Free tax return calculator   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 tax return calculator Therefore, you can still claim the credit or refund for the fuel so used. Free tax return calculator However, see Custom application of fertilizer and pesticide, later. Free tax return calculator 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 tax return calculator Buyer of fuel, including undyed diesel fuel or undyed kerosene. Free tax return calculator   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 tax return calculator 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 tax return calculator Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). Free tax return calculator   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 tax return calculator However, see Custom application of fertilizer and pesticide, next. Free tax return calculator Also see Dyed Diesel Fuel and Dyed Kerosene, later. Free tax return calculator Example. Free tax return calculator Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. Free tax return calculator Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. Free tax return calculator In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. Free tax return calculator Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. Free tax return calculator 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 tax return calculator 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 tax return calculator In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. Free tax return calculator Custom application of fertilizer and pesticide. Free tax return calculator   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. Free tax return calculator Generally, the applicator is treated as having used the fuel on a farm for farming purposes. Free tax return calculator For applicators using highway vehicles, only the fuel used on the farm is exempt. Free tax return calculator Fuel used traveling on the highway to and from the farm is taxable. Free tax return calculator 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 tax return calculator For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. Free tax return calculator 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 tax return calculator A sample waiver is included as Model Waiver L in the appendix of Publication 510. Free tax return calculator 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 tax return calculator 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 tax return calculator However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. Free tax return calculator Fuel not used for farming. Free tax return calculator   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. Free tax return calculator 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 tax return calculator For personal use, such as lawn mowing. Free tax return calculator In processing, packaging, freezing, or canning operations. Free tax return calculator In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. Free tax return calculator All-terrain vehicles (ATVs). Free tax return calculator   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 tax return calculator Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. Free tax return calculator 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 tax return calculator 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 tax return calculator 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 tax return calculator Excise tax applies to the fuel used by the truck on the highways. Free tax return calculator In this situation, undyed (taxed) fuel should be purchased for the truck. Free tax return calculator You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. Free tax return calculator You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. Free tax return calculator Penalty. Free tax return calculator   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 tax return calculator The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. Free tax return calculator After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. Free tax return calculator For more information on this penalty, see Publication 510. Free tax return calculator 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 tax return calculator Off-highway business use. Free tax return calculator   This is any use of fuel in a trade or business or in an income-producing activity. Free tax return calculator The use must not be in a highway vehicle registered or required to be registered for use on public highways. Free tax return calculator Off-highway business use generally does not include any use in a recreational motorboat. Free tax return calculator Examples. Free tax return calculator   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. Free tax return calculator In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. Free tax return calculator   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. Free tax return calculator For more information, see Publication 510. Free tax return calculator 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 tax return calculator This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. Free tax return calculator Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. Free tax return calculator 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 tax return calculator The basic rules for claiming credits and refunds are listed in Table 14-2 . Free tax return calculator Table 14-2. Free tax return calculator 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 tax return calculator   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 tax return calculator 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 tax return calculator You do not have to use any special form, but the records should establish the following information. Free tax return calculator The total number of gallons bought and used during the period covered by your claim. Free tax return calculator The dates of the purchases. Free tax return calculator The names and addresses of suppliers and amounts bought from each during the period covered by your claim. Free tax return calculator The nontaxable use for which you used the fuel. Free tax return calculator The number of gallons used for each nontaxable use. Free tax return calculator It is important that your records separately show the number of gallons used for each nontaxable use that qualifies as a claim. Free tax return calculator For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. Free tax return calculator Credit or refund. Free tax return calculator   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 tax return calculator If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. Free tax return calculator Credit only. Free tax return calculator   You can claim the following taxes only as a credit on your income tax return. Free tax return calculator Tax on gasoline and aviation gasoline you used on a farm for farming purposes. Free tax return calculator 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 tax return calculator Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year. Free tax return calculator Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. Free tax return calculator Do not claim a credit for any excise tax for which you have filed a refund claim. Free tax return calculator How to claim a credit. Free tax return calculator   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, trust, or farmers' cooperative association. Free tax return calculator Individuals. Free tax return calculator   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. Free tax return calculator If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. Free tax return calculator Partnership. Free tax return calculator   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 tax return calculator , 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 tax return calculator 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 tax return calculator An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. Free tax return calculator S. Free tax return calculator Return of Income for Electing Large Partnerships. Free tax return calculator Other entities. Free tax return calculator   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. Free tax return calculator When to claim a credit. Free tax return calculator   You can claim a fuel tax credit on your income tax return for the year you used the fuel. Free tax return calculator You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. Free tax return calculator 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 tax return calculator Claiming a Refund Generally, you may claim a refund of excise taxes on Form 8849. Free tax return calculator Complete and attach to Form 8849 the appropriate Form 8849 schedule(s). Free tax return calculator The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. Free tax return calculator If you file Form 720, you can use its Schedule C for your refund claims for the quarter. Free tax return calculator See the Instructions for Form 720. Free tax return calculator 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 tax return calculator You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. Free tax return calculator 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 tax return calculator 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 tax return calculator 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 tax return calculator Only one claim can be filed for a quarter. Free tax return calculator You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. Free tax return calculator You must claim a credit on your income tax return for the tax. Free tax return calculator How to file a quarterly claim. Free tax return calculator   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. Free tax return calculator Send it to the address shown in the instructions. Free tax return calculator If you file Form 720, you can use its Schedule C for your refund claims. Free tax return calculator See the Instructions for Form 720. Free tax return calculator When to file a quarterly claim. Free tax return calculator   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. Free tax return calculator 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 tax return calculator    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 tax return calculator 001 per gallon is generally not subject to credit or refund. Free tax return calculator 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 tax return calculator 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 tax return calculator Cash method. Free tax return calculator   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 tax return calculator 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 tax return calculator 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 tax return calculator Example. Free tax return calculator Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. Free tax return calculator On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. Free tax return calculator Then, on Form 4136, she claimed the $110 as a credit. Free tax return calculator Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. Free tax return calculator Accrual method. Free tax return calculator   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 tax return calculator It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. Free tax return calculator Example. Free tax return calculator Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. Free tax return calculator 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 tax return calculator On Form 4136, Patty claims the $155 as a credit. Free tax return calculator She reports the $155 as other income on line 8b of her 2012 Schedule F. Free tax return calculator Prev  Up  Next   Home   More Online Publications