File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

How To File 2012 Federal Tax Return

How To File 2007 Taxes Online FreeFree Downloadable Irs Tax Forms1040x Instructions 2010Irs 1040v FormEz Worksheet Line F1040ez Instruction BookletFree Tax 2011H R Block Online1040 Ez Tax Form 20111040ez File Online2012 Irs Tax FormsIrs Forms 1040ez2012 Tax Form 1040 EzFree EfileE File State Tax ReturnTax FormsAmendment For Tax ReturnsFile Tax Extension Online FreeH And R Block Free Online Tax FilingAmmend Tax1040 Tax FormWhere Can I File 2012 TaxesTax Form 2012Taxes For 2012Turbotax Amended ReturnFile 2005 Tax ReturnIrs 1040ez 20101040 NrDo Unemployed People Pay TaxesFree 1040ez 2014Tax Form 1040 EzIrs 1040ez 2012 Instructions2010 Tax Software1040 State Tax FormState Taxes Online FreeFederal Tax Forms 2010Ez 1040 OnlineWww Irs Gov EitcEfile 1040x FormState Income Tax Form

How To File 2012 Federal Tax Return

How to file 2012 federal tax return 2. How to file 2012 federal tax return   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. How to file 2012 federal tax return Providing information. How to file 2012 federal tax return Definitions of Nontaxable UsesCustom application of fertilizer and pesticide. How to file 2012 federal tax return Fuel used between airfield and farm. How to file 2012 federal tax return Fuel not used for farming. How to file 2012 federal tax return Vehicles not considered highway vehicles. How to file 2012 federal tax return 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. How to file 2012 federal tax return This chapter lists the nontaxable uses of each fuel and defines the nontaxable uses. How to file 2012 federal tax return Information on the refund of second tax is included. How to file 2012 federal tax return This chapter also explains credits and refunds for the biodiesel or renewable diesel mixture credits, and the alternative fuel mixture and alternative fuel credits. How to file 2012 federal tax return 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. How to file 2012 federal tax return Exported taxable fuel. How to file 2012 federal tax return   The claim rates for exported taxable fuel are listed on Schedule C (Form 720), Schedule 1 (Form 8849), and Form 4136. How to file 2012 federal tax return Taxpayers making a claim for exported taxable fuel must include with their records proof of exportation. How to file 2012 federal tax return 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. How to file 2012 federal tax return Gasoline and Aviation Gasoline Ultimate Purchasers. How to file 2012 federal tax return   The following are the uses of gasoline (defined earlier) for which a credit or refund may be allowable to an ultimate purchaser. How to file 2012 federal tax return On a farm for farming purposes (credit only). How to file 2012 federal tax return Off-highway business use. How to file 2012 federal tax return Export. How to file 2012 federal tax return In a boat engaged in commercial fishing. How to file 2012 federal tax return In certain intercity and local buses. How to file 2012 federal tax return In a school bus. How to file 2012 federal tax return Exclusive use by a qualified blood collector organization. How to file 2012 federal tax return In a highway vehicle owned by the United States that is not used on a highway. How to file 2012 federal tax return Exclusive use by a nonprofit educational organization (see Sales by registered ultimate vendors and Credit Card Purchases, later). How to file 2012 federal tax return 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). How to file 2012 federal tax return In an aircraft or vehicle owned by an aircraft museum. How to file 2012 federal tax return   The following are the uses of aviation gasoline for which a credit or refund may be allowable to an ultimate purchaser. How to file 2012 federal tax return On a farm for farming purposes (credit only). How to file 2012 federal tax return Export. How to file 2012 federal tax return In foreign trade. How to file 2012 federal tax return Certain helicopter and fixed-wing air ambulance uses. How to file 2012 federal tax return In commercial aviation (other than foreign trade). How to file 2012 federal tax return Exclusive use by a qualified blood collector organization. How to file 2012 federal tax return Exclusive use by a nonprofit education organization (see Sales by registered ultimate vendors and Credit card purchases, later). How to file 2012 federal tax return 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). How to file 2012 federal tax return In an aircraft owned by an aircraft museum. How to file 2012 federal tax return In military aircraft. How to file 2012 federal tax return Claims by persons who paid the tax to the government. How to file 2012 federal tax return   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. How to file 2012 federal tax return See Filing Claims, later. How to file 2012 federal tax return Sales by registered ultimate vendors. How to file 2012 federal tax return   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. How to file 2012 federal tax return A state or local government for its exclusive use (including essential government use by an Indian tribal government). How to file 2012 federal tax return A nonprofit educational organization for its exclusive use. How to file 2012 federal tax return   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. How to file 2012 federal tax return A sample certificate is included as Model Certificate M in the Appendix. How to file 2012 federal tax return The registered ultimate vendor must have the certificate at the time the credit or refund is claimed. How to file 2012 federal tax return   The ultimate vendor must be registered by the IRS. How to file 2012 federal tax return See Registration Requirements, earlier. How to file 2012 federal tax return Credit card purchases. How to file 2012 federal tax return   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. How to file 2012 federal tax return   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. How to file 2012 federal tax return How to make the claim. How to file 2012 federal tax return   If the claim is made by the credit card issuer, see Schedule C  (Form 720) or Schedule 8 (Form 8849). How to file 2012 federal tax return 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. How to file 2012 federal tax return Ultimate purchasers. How to file 2012 federal tax return   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. How to file 2012 federal tax return On a farm for farming purposes. How to file 2012 federal tax return Off-highway business use. How to file 2012 federal tax return Export. How to file 2012 federal tax return In a qualified local bus. How to file 2012 federal tax return In a school bus. How to file 2012 federal tax return Other than as a fuel in a propulsion engine of a diesel-powered highway vehicle (such as home heating oil). How to file 2012 federal tax return Exclusive use by a qualified blood collector organization. How to file 2012 federal tax return In a highway vehicle owned by the United States that is not used on a highway. How to file 2012 federal tax return Exclusive use by a nonprofit educational organization (see Sales by Registered Ultimate Vendors and Credit Card Purchases, later). How to file 2012 federal tax return 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). How to file 2012 federal tax return In a vehicle owned by an aircraft museum. How to file 2012 federal tax return As a fuel in a propulsion engine of a diesel-powered train. How to file 2012 federal tax return 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. How to file 2012 federal tax return 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. How to file 2012 federal tax return Registered ultimate vendor (state use). How to file 2012 federal tax return   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). How to file 2012 federal tax return 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. How to file 2012 federal tax return The ultimate vendor must be registered by the IRS. How to file 2012 federal tax return See Registration Requirements, earlier. How to file 2012 federal tax return Registered ultimate vendor (blocked pump). How to file 2012 federal tax return   This is an ultimate vendor that sells undyed kerosene from a blocked pump. How to file 2012 federal tax return   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. How to file 2012 federal tax return Blocked pump. How to file 2012 federal tax return   A blocked pump is a fuel pump that meets all the following requirements. How to file 2012 federal tax return It is used to make retail sales of undyed kerosene for use by the buyer in any nontaxable use. How to file 2012 federal tax return It is at a fixed location. How to file 2012 federal tax return It is identified with a legible and conspicuous notice stating, “UNDYED UNTAXED KEROSENE, NONTAXABLE USE ONLY. How to file 2012 federal tax return ” It meets either of the following conditions. How to file 2012 federal tax return It cannot reasonably be used to dispense fuel directly into the fuel supply tank of a diesel-powered highway vehicle or train. How to file 2012 federal tax return 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. How to file 2012 federal tax return Registered ultimate vendor (certain intercity and local buses). How to file 2012 federal tax return   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. How to file 2012 federal tax return   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. How to file 2012 federal tax return A sample waiver is included as Model Waiver N in the Appendix. How to file 2012 federal tax return The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. How to file 2012 federal tax return Credit Card Purchases. How to file 2012 federal tax return   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. How to file 2012 federal tax return   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. How to file 2012 federal tax return 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. How to file 2012 federal tax return The claim rate for nontaxable use of a diesel-water fuel emulsion taxed at $. How to file 2012 federal tax return 198 per gallon is $. How to file 2012 federal tax return 197 (if exported, the claim rate is $. How to file 2012 federal tax return 198). How to file 2012 federal tax return 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. How to file 2012 federal tax return On a farm for farming purposes. How to file 2012 federal tax return Off-highway business use. How to file 2012 federal tax return Export. How to file 2012 federal tax return In a qualified local bus. How to file 2012 federal tax return In a school bus. How to file 2012 federal tax return Other than as fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway use). How to file 2012 federal tax return Exclusive use by a qualified blood collector organization. How to file 2012 federal tax return In a highway vehicle owned by the United States that is not used on a highway. How to file 2012 federal tax return Exclusive use by a nonprofit educational organization. How to file 2012 federal tax return Exclusive use by a state, political subdivision of a state, or the District of Columbia. How to file 2012 federal tax return In an aircraft or vehicle owned by an aircraft museum. How to file 2012 federal tax return Blender claims. How to file 2012 federal tax return   The claim rate for undyed diesel fuel taxed at $. How to file 2012 federal tax return 244 and used to produce a diesel-water fuel emulsion is $. How to file 2012 federal tax return 046 per gallon of diesel fuel so used. How to file 2012 federal tax return The blender must be registered by the IRS in order to make the claim. How to file 2012 federal tax return 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 $. How to file 2012 federal tax return 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. How to file 2012 federal tax return Kerosene for Use in Aviation Ultimate purchasers. How to file 2012 federal tax return   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. How to file 2012 federal tax return   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. How to file 2012 federal tax return Generally, the ultimate purchaser is the aircraft operator. How to file 2012 federal tax return   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. How to file 2012 federal tax return On a farm for farming purposes. How to file 2012 federal tax return Certain helicopter and fixed-wing aircraft uses. How to file 2012 federal tax return Exclusive use by a qualified blood collector organization. How to file 2012 federal tax return Exclusive use by a nonprofit educational organization. How to file 2012 federal tax return In an aircraft owned by an aircraft museum. How to file 2012 federal tax return In military aircraft. How to file 2012 federal tax return Kerosene for use partly in commercial aviation and partly in nonexempt, noncommercial aviation. How to file 2012 federal tax return   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. How to file 2012 federal tax return 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. How to file 2012 federal tax return   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. How to file 2012 federal tax return For kerosene purchased with the certificate, used in commercial aviation, and taxed at $. How to file 2012 federal tax return 244 per gallon, use of the certificate will be treated as a waiver of the right to claim a credit or refund for the $. How to file 2012 federal tax return 025 per gallon part of the tax. How to file 2012 federal tax return The ultimate vendor may make this claim. How to file 2012 federal tax return The operator may make a claim for the $. How to file 2012 federal tax return 175 tax per gallon of the kerosene, but cannot waive the right to make the claim for the $. How to file 2012 federal tax return 175 tax per gallon. How to file 2012 federal tax return Sales by Registered Ultimate Vendors Kerosene for use in commercial aviation or noncommercial aviation. How to file 2012 federal tax return   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. How to file 2012 federal tax return A sample waiver is included as Model Waiver L in the Appendix. How to file 2012 federal tax return The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. How to file 2012 federal tax return   Noncommercial aviation means any use of an aircraft not described as commercial aviation. How to file 2012 federal tax return For the definition of commercial aviation, see Commercial aviation on page 11. How to file 2012 federal tax return Kerosene for use in nonexempt, noncommercial aviation. How to file 2012 federal tax return   Only the registered ultimate vendor may claim a credit or payment for sales of kerosene for use in nonexempt, noncommercial aviation. How to file 2012 federal tax return The ultimate vendor must be registered by the IRS (activity letter UA) and have the required certificate from the ultimate purchaser. How to file 2012 federal tax return A sample certificate is included as Model Certificate Q in the Appendix. How to file 2012 federal tax return The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. How to file 2012 federal tax return Kerosene for use in aviation by a state or local government. How to file 2012 federal tax return   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). How to file 2012 federal tax return 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. How to file 2012 federal tax return The ultimate vendor must be registered by the IRS (activity letter UV) and have the required certificate from the ultimate purchaser. How to file 2012 federal tax return A sample certificate is included as Model Certificate P in the Appendix. How to file 2012 federal tax return The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. How to file 2012 federal tax return Credit card purchases. How to file 2012 federal tax return   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. How to file 2012 federal tax return   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. How to file 2012 federal tax return Other Fuels (Including Alternative Fuels) Credit or refund for nontaxable use of taxed Other Fuels may be allowable to an ultimate purchaser. How to file 2012 federal tax return 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. How to file 2012 federal tax return The following are the nontaxable uses of Other Fuels for which a credit or refund may be allowable to the ultimate purchaser. How to file 2012 federal tax return On a farm for farming purposes. How to file 2012 federal tax return Off-highway business use. How to file 2012 federal tax return In a boat engaged in commercial fishing. How to file 2012 federal tax return In certain intercity and local buses. How to file 2012 federal tax return In a school bus. How to file 2012 federal tax return In a qualified local bus. How to file 2012 federal tax return Exclusive use by a qualified blood collector organization. How to file 2012 federal tax return Exclusive use by a nonprofit educational organization. How to file 2012 federal tax return Exclusive use by a state, political subdivision of a state, or the District of Columbia. How to file 2012 federal tax return In an aircraft or vehicle owned by an aircraft museum. How to file 2012 federal tax return Use in any boat operated by the United States for its exclusive use or any vessel of war of any foreign nation. How to file 2012 federal tax return See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit, later. How to file 2012 federal tax return Refunds of Second Tax The tax on dyed diesel fuel for inland waterways fuel use applies at the rate listed on Form 720. How to file 2012 federal tax return This is in addition to all other taxes imposed on the sale or use of the fuel. How to file 2012 federal tax return The section 4081(e) refund (discussed below) cannot be claimed. How to file 2012 federal tax return 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. How to file 2012 federal tax return No credit against any tax is allowed for this tax. How to file 2012 federal tax return For information about taxable events, see the discussions under Gasoline, Diesel Fuel and Kerosene and Kerosene for Use in Aviation in chapter 1. How to file 2012 federal tax return Conditions to allowance of refund. How to file 2012 federal tax return   A claim for refund of the tax is allowed only if all the following conditions are met. How to file 2012 federal tax return A tax on the fuel was paid to the government and not credited or refunded (the “first tax”). How to file 2012 federal tax return After the first tax was imposed, another tax was imposed on the same fuel and was paid to the government (the “second tax”). How to file 2012 federal tax return The person that paid the second tax filed a timely claim for refund containing the information required (see Refund claim, later). How to file 2012 federal tax return The person that paid the first tax has met the reporting requirements, discussed next. How to file 2012 federal tax return Reporting requirements. How to file 2012 federal tax return   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. How to file 2012 federal tax return A model first taxpayer's report is shown in the Appendix as Model Certificate B. How to file 2012 federal tax return The report must contain all information needed to complete the model. How to file 2012 federal tax return   By the due date for filing the Form 720, you must also send a separate copy of the report to the following address. How to file 2012 federal tax return Department of the Treasury Internal Revenue Service  Cincinnati, OH 45999-0555 Write “EXCISE – FIRST TAXPAYER'S REPORT” across the top of that copy. How to file 2012 federal tax return Optional reporting. How to file 2012 federal tax return   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. How to file 2012 federal tax return 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. How to file 2012 federal tax return Providing information. How to file 2012 federal tax return   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. How to file 2012 federal tax return If an optional report is filed, a copy should (but is not required to) be given to the buyer or owner. How to file 2012 federal tax return   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. How to file 2012 federal tax return 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. How to file 2012 federal tax return A model statement of subsequent seller is shown in the Appendix as Model Certificate A. How to file 2012 federal tax return The statement must contain all information necessary to complete the model. How to file 2012 federal tax return   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. How to file 2012 federal tax return Each buyer must be given a copy of the report. How to file 2012 federal tax return Refund claim. How to file 2012 federal tax return   You must have filed Form 720 and paid the second tax before you file for a refund of that tax. How to file 2012 federal tax return You must make your claim for refund on Form 8849. How to file 2012 federal tax return Complete Schedule 5 (Form 8849) and attach it to your Form 8849. How to file 2012 federal tax return Do not include this claim with a claim under another tax provision. How to file 2012 federal tax return You must not have included the second tax in the price of the fuel and must not have collected it from the purchaser. How to file 2012 federal tax return You must submit the following information with your claim. How to file 2012 federal tax return A copy of the first taxpayer's report (discussed earlier). How to file 2012 federal tax return A copy of the statement of subsequent seller if the fuel was bought from someone other than the first taxpayer. How to file 2012 federal tax return Definitions of Nontaxable Uses This section provides definitions of the terms used in Table 2-1 for nontaxable uses. How to file 2012 federal tax return If applicable, the type of use number from Table 2-1 is indicated in each heading. How to file 2012 federal tax return Type of use table. How to file 2012 federal tax return   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. How to file 2012 federal tax return For type of use 2, the mobile machinery parenthetical applies only to Form 8849 and Form 720. How to file 2012 federal tax return Table 2-1. How to file 2012 federal tax return Type of Use Table No. How to file 2012 federal tax return 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. How to file 2012 federal tax return 1). How to file 2012 federal tax return   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. How to file 2012 federal tax return Farm. How to file 2012 federal tax return   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. How to file 2012 federal tax return It also includes structures such as greenhouses used primarily for the raising of agricultural or horticultural commodities. How to file 2012 federal tax return A fish farm is an area where fish are grown or raised — not merely caught or harvested. How to file 2012 federal tax return Farming purposes. How to file 2012 federal tax return   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. How to file 2012 federal tax return To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. How to file 2012 federal tax return To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. How to file 2012 federal tax return To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. How to file 2012 federal tax return To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. How to file 2012 federal tax return For this use to qualify, you must have produced more than half the commodity so treated during the tax year. How to file 2012 federal tax return Commodity means a single raw product. How to file 2012 federal tax return For example, apples and peaches are two separate commodities. How to file 2012 federal tax return 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. How to file 2012 federal tax return , is incidental to your farming operations. How to file 2012 federal tax return Your tree operations will be incidental only if they are minor in nature when compared to the total farming operations. How to file 2012 federal tax return   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. How to file 2012 federal tax return However, see Custom application of fertilizer and pesticide, next. How to file 2012 federal tax return   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. How to file 2012 federal tax return 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. How to file 2012 federal tax return Custom application of fertilizer and pesticide. How to file 2012 federal tax return   Fuel used on a farm for farming purposes includes fuel used in the application of fertilizer, pesticides, or other substances, including aerial applications. How to file 2012 federal tax return Generally, the applicator is treated as having used the fuel on a farm for farming purposes. How to file 2012 federal tax return For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. How to file 2012 federal tax return 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. How to file 2012 federal tax return Fuel used between airfield and farm. How to file 2012 federal tax return   Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as a farming purpose. How to file 2012 federal tax return Fuel not used for farming. How to file 2012 federal tax return   Fuel is not used on a farm for farming purposes if it is used in any of the following ways. How to file 2012 federal tax return 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. How to file 2012 federal tax return For personal use, such as mowing the lawn. How to file 2012 federal tax return In processing, packaging, freezing, or canning operations. How to file 2012 federal tax return In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. How to file 2012 federal tax return Off-highway business use (No. How to file 2012 federal tax return 2). How to file 2012 federal tax return   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. How to file 2012 federal tax return The terms “highway vehicle,” “public highway,” and “registered” are defined below. How to file 2012 federal tax return Do not consider any use in a boat as an off-highway business use. How to file 2012 federal tax return   Off-highway business use includes fuels used in any of the following ways. How to file 2012 federal tax return In stationary machines such as generators, compressors, power saws, and similar equipment. How to file 2012 federal tax return For cleaning purposes. How to file 2012 federal tax return In forklift trucks, bulldozers, and earthmovers. How to file 2012 federal tax return   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. How to file 2012 federal tax return Example. How to file 2012 federal tax return Caroline owns a landscaping business. How to file 2012 federal tax return She uses power lawn mowers and chain saws in her business. How to file 2012 federal tax return The gasoline used in the power lawn mowers and chain saws qualifies as fuel used in an off-highway business use. How to file 2012 federal tax return The gasoline used in her personal lawn mower at home does not qualify. How to file 2012 federal tax return Highway vehicle. How to file 2012 federal tax return   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. How to file 2012 federal tax return Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. How to file 2012 federal tax return 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. How to file 2012 federal tax return A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). How to file 2012 federal tax return A special kind of cargo, goods, supplies, or materials. How to file 2012 federal tax return Some off-highway task unrelated to highway transportation, except as discussed next. How to file 2012 federal tax return Vehicles not considered highway vehicles. How to file 2012 federal tax return   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the credit or refund of fuel taxes. How to file 2012 federal tax return Specially designed mobile machinery for nontransportation functions. How to file 2012 federal tax return A self-propelled vehicle is not a highway vehicle if all the following apply. How to file 2012 federal tax return 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. How to file 2012 federal tax return 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. How to file 2012 federal tax return 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. How to file 2012 federal tax return The vehicle must have traveled less than 7,500 miles on public highways during the taxable year. How to file 2012 federal tax return Vehicles specially designed for off-highway transportation. How to file 2012 federal tax return 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. How to file 2012 federal tax return 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. How to file 2012 federal tax return It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. How to file 2012 federal tax return Nontransportation trailers and semitrailers. How to file 2012 federal tax return 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. How to file 2012 federal tax return For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. How to file 2012 federal tax return Public highway. How to file 2012 federal tax return   A public highway includes any road in the United States that is not a private roadway. How to file 2012 federal tax return This includes federal, state, county, and city roads and streets. How to file 2012 federal tax return Registered. How to file 2012 federal tax return   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. How to file 2012 federal tax return Any highway vehicle operated under a dealer's tag, license, or permit is considered registered. How to file 2012 federal tax return 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. How to file 2012 federal tax return Dual use of propulsion motor. How to file 2012 federal tax return   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. How to file 2012 federal tax return It does not matter if the special equipment is mounted on the vehicle. How to file 2012 federal tax return Example. How to file 2012 federal tax return The motor of a registered concrete-mixer truck operates both the engine and the mixing unit by means of a power take-off. How to file 2012 federal tax return The fuel used in the motor to run the mixer is not off-highway business use. How to file 2012 federal tax return Use in separate motor. How to file 2012 federal tax return   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. How to file 2012 federal tax return 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. How to file 2012 federal tax return You may make a reasonable estimate based on your operating experience and supported by your records. How to file 2012 federal tax return   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. How to file 2012 federal tax return Add to this amount the fuel consumed while idling or warming up the motor before propelling the vehicle. How to file 2012 federal tax return The difference between your total fuel used and the fuel used to propel the vehicle is the fuel used in the separate motor. How to file 2012 federal tax return Example. How to file 2012 federal tax return Hazel owns a refrigerated truck. How to file 2012 federal tax return It has a separate motor for the refrigeration unit. How to file 2012 federal tax return The same tank supplies both motors. How to file 2012 federal tax return Using the truck's hubometer, Hazel figures that 90% of the fuel was used to propel the truck. How to file 2012 federal tax return Therefore, 10% of the fuel is used in an off-highway business use. How to file 2012 federal tax return Fuel lost or destroyed. How to file 2012 federal tax return   You cannot treat fuel lost or destroyed through spillage, fire, or other casualty as fuel used in an off-highway business use. How to file 2012 federal tax return Export (No. How to file 2012 federal tax return 3). How to file 2012 federal tax return   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. How to file 2012 federal tax return Fuel is not exported if it is in the fuel supply tank of a vehicle or aircraft. How to file 2012 federal tax return In a boat engaged in commercial fishing (No. How to file 2012 federal tax return 4). How to file 2012 federal tax return   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. How to file 2012 federal tax return They include boats used in both fresh and salt water fishing. How to file 2012 federal tax return They do not include boats used for both sport fishing and commercial fishing on the same trip. How to file 2012 federal tax return In certain intercity and local buses (No. How to file 2012 federal tax return 5). How to file 2012 federal tax return   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. How to file 2012 federal tax return The bus must be engaged in one of the following activities. How to file 2012 federal tax return Scheduled transportation along regular routes. How to file 2012 federal tax return Nonscheduled operations if the seating capacity of the bus is at least 20 adults, not including the driver. How to file 2012 federal tax return Vans and similar vehicles used for van-pooling or taxi service do not qualify. How to file 2012 federal tax return Available to the general public. How to file 2012 federal tax return   This means you offer service to more than a limited number of persons or organizations. How to file 2012 federal tax return 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. How to file 2012 federal tax return A bus does not qualify when its operator uses it to provide exclusive services to only one person, group, or organization. How to file 2012 federal tax return Also, intercity bus transportation does not include transporting students and employees of schools or intercity transportation in a qualified local bus. How to file 2012 federal tax return In a qualified local bus (No. How to file 2012 federal tax return 6). How to file 2012 federal tax return   In a qualified local bus means fuel used in a bus meeting all the following requirements. How to file 2012 federal tax return It is engaged in furnishing (for compensation) intracity passenger land transportation available to the general public. How to file 2012 federal tax return It operates along scheduled, regular routes. How to file 2012 federal tax return It has a seating capacity of at least 20 adults (excluding the driver). How to file 2012 federal tax return It is under contract with (or is receiving more than a nominal subsidy from) any state or local government to furnish the transportation. How to file 2012 federal tax return Intracity passenger land transportation. How to file 2012 federal tax return   This is the land transportation of passengers between points located within the same metropolitan area. How to file 2012 federal tax return It includes transportation along routes that cross state, city, or county boundaries if the routes remain within the metropolitan area. How to file 2012 federal tax return Under contract. How to file 2012 federal tax return   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. How to file 2012 federal tax return More than a nominal subsidy. How to file 2012 federal tax return   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. How to file 2012 federal tax return 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. How to file 2012 federal tax return In a school bus (No. How to file 2012 federal tax return 7). How to file 2012 federal tax return   In a school bus means fuel used in a bus engaged in the transportation of students or employees of schools. How to file 2012 federal tax return 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. How to file 2012 federal tax return For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. How to file 2012 federal tax return 8). How to file 2012 federal tax return   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. How to file 2012 federal tax return In foreign trade (No. How to file 2012 federal tax return 9). How to file 2012 federal tax return   In foreign trade means fuel used in civil aircraft employed in foreign trade or trade between the United States and any of its possessions. How to file 2012 federal tax return The term trade includes the transportation of persons or property for hire and the making of the necessary preparations for such transportation. How to file 2012 federal tax return In the case of aircraft registered in a foreign country, the country must allow reciprocal benefits for aircraft registered in the United States. How to file 2012 federal tax return Certain helicopter and fixed-wing aircraft uses (No. How to file 2012 federal tax return 10). How to file 2012 federal tax return   Includes: Certain helicopter uses. How to file 2012 federal tax return   Certain helicopter uses means fuel used by a helicopter for any of the following purposes. How to file 2012 federal tax return Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. How to file 2012 federal tax return Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). How to file 2012 federal tax return Providing emergency medical transportation. How to file 2012 federal tax return   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. How to file 2012 federal tax return For item (1), treat each flight segment as a separate flight. How to file 2012 federal tax return Fixed-wing aircraft uses. How to file 2012 federal tax return   Fixed-wing aircraft uses means fuel used by a fixed-wing aircraft for any of the following purposes. How to file 2012 federal tax return Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). How to file 2012 federal tax return Providing emergency medical transportation. How to file 2012 federal tax return The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. How to file 2012 federal tax return 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. How to file 2012 federal tax return Exclusive use by a qualified blood collector organization (No. How to file 2012 federal tax return 11). How to file 2012 federal tax return   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. How to file 2012 federal tax return Qualified blood collector organization. How to file 2012 federal tax return   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. How to file 2012 federal tax return In a highway vehicle owned by the United States that is not used on a highway (No. How to file 2012 federal tax return 12). How to file 2012 federal tax return   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. How to file 2012 federal tax return This use applies whether or not the vehicle is registered or required to be registered for highway use. How to file 2012 federal tax return Exclusive use by a nonprofit educational organization (No. How to file 2012 federal tax return 13). How to file 2012 federal tax return   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. How to file 2012 federal tax return It has a regular faculty and curriculum. How to file 2012 federal tax return It has a regularly enrolled body of students who attend the place where the instruction normally occurs. How to file 2012 federal tax return   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. How to file 2012 federal tax return Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. How to file 2012 federal tax return 14). How to file 2012 federal tax return   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. How to file 2012 federal tax return A state or local government is any state, any political subdivision thereof, or the District of Columbia. How to file 2012 federal tax return 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. How to file 2012 federal tax return Gasoline, diesel fuel, and kerosene used by the American Red Cross is considered to be the use of these fuels by a state. How to file 2012 federal tax return In an aircraft or vehicle owned by an aircraft museum (No. How to file 2012 federal tax return 15). How to file 2012 federal tax return   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. How to file 2012 federal tax return It is exempt from income tax as an organization described in section 501(c)(3). How to file 2012 federal tax return It is operated as a museum under a state (or District of Columbia) charter. How to file 2012 federal tax return It is operated exclusively for acquiring, exhibiting, and caring for aircraft of the type used for combat or transport in  World War II. How to file 2012 federal tax return   The aircraft or vehicle (such as a ground servicing vehicle for aircraft) must be used exclusively for the purposes described in item (3). How to file 2012 federal tax return In military aircraft (No. How to file 2012 federal tax return 16). How to file 2012 federal tax return   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. How to file 2012 federal tax return In commercial aviation (other than foreign trade). How to file 2012 federal tax return   See Commercial aviation, earlier, for the definition. How to file 2012 federal tax return Use in a train. How to file 2012 federal tax return   Use in a train means fuel used in the propulsion engine of equipment or machinery that rides on rails. How to file 2012 federal tax return This includes use in a locomotive, work train, switching engine, and track maintenance machine. How to file 2012 federal tax return 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. How to file 2012 federal tax return 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. How to file 2012 federal tax return Biodiesel or renewable diesel mixture credit claimant. How to file 2012 federal tax return   Claimant produced a biodiesel mixture by mixing biodiesel with diesel fuel. How to file 2012 federal tax return Claimant produced a renewable diesel mixture by mixing renewable diesel with liquid fuel (other than renewable diesel). How to file 2012 federal tax return   The person that produced and sold or used the mixture in their trade or business is the only person eligible to make this claim. How to file 2012 federal tax return The credit is based on the gallons of biodiesel or renewable diesel in the mixture. How to file 2012 federal tax return 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. How to file 2012 federal tax return Claim requirements. How to file 2012 federal tax return   See the Instructions for Form 720 for the biodiesel or renewable diesel mixture claim requirements. How to file 2012 federal tax return Alternative fuel credit claimant. How to file 2012 federal tax return   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. How to file 2012 federal tax return Carbon capture requirement. How to file 2012 federal tax return   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. How to file 2012 federal tax return Alternative fuel credit. How to file 2012 federal tax return   The registered alternative fueler is the person eligible to make the claim. How to file 2012 federal tax return 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. How to file 2012 federal tax return An alternative fueler includes a person who sells for use or uses an alternative fuel in aviation. How to file 2012 federal tax return Alternative fuel mixture credit claimant. How to file 2012 federal tax return   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. How to file 2012 federal tax return The credit is based on the gallons of alternative fuel in the mixture. How to file 2012 federal tax return An alternative fuel mixture is a mixture of alternative fuel and section 4081 taxable fuel (gasoline, diesel fuel, or kerosene). How to file 2012 federal tax return Registration. How to file 2012 federal tax return   You must be registered by the IRS to be eligible to claim the section 6426 fuel credit. How to file 2012 federal tax return See Registration Requirements in chapter 1. How to file 2012 federal tax return Credits for fuel provide incentive for United States production. How to file 2012 federal tax return   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. How to file 2012 federal tax return The United States includes any possession of the United States. How to file 2012 federal tax return Credit for fuels derived from paper or pulp production. How to file 2012 federal tax return   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. How to file 2012 federal tax return 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. How to file 2012 federal tax return 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. How to file 2012 federal tax return See Notice 2005-4 and the Instructions for Form 720 for more information. How to file 2012 federal tax return Also see Notice 2013-26 on page 984 of I. How to file 2012 federal tax return R. How to file 2012 federal tax return B. How to file 2012 federal tax return 2013-18 at www. How to file 2012 federal tax return irs. How to file 2012 federal tax return gov/pub/irs-irbs/irb13-18. How to file 2012 federal tax return pdf; and see chapter 2, later. How to file 2012 federal tax return Coordination with income tax credit. How to file 2012 federal tax return   Only one credit may be taken for any amount of biodiesel or renewable diesel. How to file 2012 federal tax return 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. How to file 2012 federal tax return   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. How to file 2012 federal tax return Any excess credit may claimed on Schedule C (Form 720), Schedule 3 (Form 8849), or Form 4136. How to file 2012 federal tax return   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. How to file 2012 federal tax return   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. How to file 2012 federal tax return Filing Claims This section tells you how to make a claim for a credit or refund of excise taxes on fuels. How to file 2012 federal tax return This section also covers recordkeeping requirements and when to include the credit or refund in your income. How to file 2012 federal tax return 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. How to file 2012 federal tax return In some cases, you will have to attach additional information. How to file 2012 federal tax return You need to keep records that support your claim for a credit or refund. How to file 2012 federal tax return 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. How to file 2012 federal tax return Ultimate purchaser. How to file 2012 federal tax return   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. How to file 2012 federal tax return If you are an ultimate purchaser, you must keep the following records. How to file 2012 federal tax return The number of gallons purchased and used during the period covered by your claim. How to file 2012 federal tax return The dates of the purchases. How to file 2012 federal tax return The names and addresses of suppliers and amounts purchased from each in the period covered by your claim. How to file 2012 federal tax return The nontaxable use for which you used the fuel. How to file 2012 federal tax return The number of gallons used for each nontaxable use. How to file 2012 federal tax return It is important that your records show separately the number of gallons used for each nontaxable use that qualifies as a claim. How to file 2012 federal tax return If the fuel is exported, you must have proof of exportation. How to file 2012 federal tax return   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. How to file 2012 federal tax return Exceptions. How to file 2012 federal tax return    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. How to file 2012 federal tax return However, see Claims by credit card issuers, later, for an exception. How to file 2012 federal tax return The ultimate purchaser may not claim a credit or refund as follows. How to file 2012 federal tax return 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. How to file 2012 federal tax return A new certificate is required each year or when any information in the current certificate expires. How to file 2012 federal tax return 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. How to file 2012 federal tax return A new waiver is required each year or when any information in the current waiver expires. How to file 2012 federal tax return 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. How to file 2012 federal tax return A new waiver is required each year or when any information in the current waiver expires. How to file 2012 federal tax return 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. How to file 2012 federal tax return A new certificate is required each year or when any information in the current certificate expires. How to file 2012 federal tax return Registered ultimate vendor. How to file 2012 federal tax return   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. How to file 2012 federal tax return If you are a registered ultimate vendor, you must keep certain information pertaining to the sale of the fuel. How to file 2012 federal tax return   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. How to file 2012 federal tax return You are required to have a valid certificate or waiver in your possession in order to make the claim. How to file 2012 federal tax return   In addition, you must have a registration number that has not been revoked or suspended. How to file 2012 federal tax return See Form 637. How to file 2012 federal tax return State use. How to file 2012 federal tax return   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. How to file 2012 federal tax return 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. How to file 2012 federal tax return The name and taxpayer identification number of each person (government unit) that bought the fuel. How to file 2012 federal tax return The number of gallons sold to each person. How to file 2012 federal tax return An unexpired certificate from the buyer. How to file 2012 federal tax return See Model Certificate P in the Appendix. How to file 2012 federal tax return 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. How to file 2012 federal tax return Nonprofit educational organization and state use. How to file 2012 federal tax return   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. How to file 2012 federal tax return 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. How to file 2012 federal tax return The name and taxpayer identification number of each person (nonprofit educational organization or government unit) that bought the fuel. How to file 2012 federal tax return The number of gallons sold to each person. How to file 2012 federal tax return An unexpired certificate from the buyer. How to file 2012 federal tax return See Model Certificate M in the Appendix. How to file 2012 federal tax return  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. How to file 2012 federal tax return Blocked pump. How to file 2012 federal tax return   To make a claim as an ultimate vendor (blocked pump), you must have a UP registration number. How to file 2012 federal tax return 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. How to file 2012 federal tax return The date of each sale. How to file 2012 federal tax return The name and address of the buyer. How to file 2012 federal tax return The number of gallons sold to that buyer. How to file 2012 federal tax return Certain intercity and local bus use. How to file 2012 federal tax return   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. How to file 2012 federal tax return You must keep the following information. How to file 2012 federal tax return The date of each sale. How to file 2012 federal tax return The name and address of the buyer. How to file 2012 federal tax return The number of gallons sold to the buyer. How to file 2012 federal tax return A copy of the waiver signed by the buyer at the time the credit or payment is claimed. How to file 2012 federal tax return See Model Waiver N in the Appendix. How to file 2012 federal tax return Kerosene for use in commercial aviation or noncommercial aviation. How to file 2012 federal tax return   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. How to file 2012 federal tax return See Kerosene for use in aviation, earlier, for a list of nontaxable uses. How to file 2012 federal tax return You must keep the following information. How to file 2012 federal tax return The date of each sale. How to file 2012 federal tax return The name and address of the buyer. How to file 2012 federal tax return The number of gallons sold to the buyer. How to file 2012 federal tax return A copy of the waiver signed by the buyer at the time the credit or payment is claimed. How to file 2012 federal tax return See Model Waiver L in the Appendix. How to file 2012 federal tax return Kerosene for use in nonexempt, noncommercial aviation. How to file 2012 federal tax return   To make a claim as an ultimate vendor of kerosene for use in nonexempt, noncommercial aviation, you must have a UA registration number. How to file 2012 federal tax return You must keep the following information. How to file 2012 federal tax return The date of each sale. How to file 2012 federal tax return The name and address of the buyer. How to file 2012 federal tax return The number of gallons sold to the buyer. How to file 2012 federal tax return A copy of the certificate signed by the buyer at the time the credit or payment is claimed. How to file 2012 federal tax return See Model Certificate Q in the Appendix. How to file 2012 federal tax return Claims by credit card issuers. How to file 2012 federal tax return   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. How to file 2012 federal tax return 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). How to file 2012 federal tax return   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. How to file 2012 federal tax return 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. How to file 2012 federal tax return   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. How to file 2012 federal tax return A state is not allowed to make a claim for these fuels. How to file 2012 federal tax return 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. How to file 2012 federal tax return   The claim from the credit card issuer must contain the following information as it applies to the fuel covered in the claim. How to file 2012 federal tax return The total number of gallons. How to file 2012 federal tax return Its registration number. How to file 2012 federal tax return 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. How to file 2012 federal tax return 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. How to file 2012 federal tax return 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. How to file 2012 federal tax return Taxpayer identification number. How to file 2012 federal tax return   To file a claim, you must have a taxpayer identification number. How to file 2012 federal tax return 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. How to file 2012 federal tax return   If you normally file only a U. How to file 2012 federal tax return S. How to file 2012 federal tax return individual income tax return (such as Form 1040 or 1040NR), use your SSN or ITIN. How to file 2012 federal tax return You get an SSN by filing Form SS-5, Application for a Social Security Card, with the Social Security Administration. How to file 2012 federal tax return To get an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. How to file 2012 federal tax return   If you operate a business, use your EIN. How to file 2012 federal tax return If you do not have an EIN, you may apply for one online. How to file 2012 federal tax return Go to the IRS website at irs. How to file 2012 federal tax return gov/businesses/small and click on the “Employer ID Numbers (EINs)” link. How to file 2012 federal tax return 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. How to file 2012 federal tax return Claiming A Refund Generally, you may claim a refund of excise taxes on Form 8849. How to file 2012 federal tax return Complete and attach to Form 8849 the appropriate Form 8849 schedules. How to file 2012 federal tax return The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. How to file 2012 federal tax return If you file Form 720, you can use the Schedule C (Form 720) for your refund claims for the quarter. How to file 2012 federal tax return See the Instructions for Form 720. How to file 2012 federal tax return 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. How to file 2012 federal tax return 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. How to file 2012 federal tax return 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. How to file 2012 federal tax return 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. How to file 2012 federal tax return Only one claim may be made for any particular amount of alternative fuel. How to file 2012 federal tax return 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. How to file 2012 federal tax return See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2, earlier. How to file 2012 federal tax return 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. How to file 2012 federal tax return If you meet certain requirements (discussed earlier), you may be able to make a claim during the year. How to file 2012 federal tax return Credit only. How to file 2012 federal tax return   You can claim the following taxes only as a credit on Form 4136. How to file 2012 federal tax return Tax on fuels used for nontaxable uses if the total for your tax year is less than $750. How to file 2012 federal tax return Tax on fuel you did not include in any claim for refund previously filed for any quarter of your tax year. How to file 2012 federal tax return Tax on fuel you used in mobile machinery (off-highway business use) that traveled less than 7,500 miles on public highways. How to file 2012 federal tax return 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). How to file 2012 federal tax return When to file. How to file 2012 federal tax return   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). How to file 2012 federal tax return You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. How to file 2012 federal tax return 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. How to file 2012 federal tax return How to claim a credit. How to file 2012 federal tax return   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, or farmers' cooperative association. How to file 2012 federal tax return Individuals. How to file 2012 federal tax return   You claim the credit on the “Credits from” line of Form 1040. How to file 2012 federal tax return Also check box b on that line. How to file 2012 federal tax return If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. How to file 2012 federal tax return Partnerships. How to file 2012 federal tax return   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. How to file 2012 federal tax return , showing each partner's share of the number of gallons of each fuel sold or used for a non
Español

Federal Motor Carrier Safety Administration (FMCSA)

The FMCSA provides information about your rights when moving across state lines (interstate moves). Consumers should submit household goods commercial complaints or dangerous safety violations involving a commercial truck or bus to this agency.

Contact the Agency or Department

Website: Federal Motor Carrier Safety Administration (FMCSA) (Interstate moving information)

Contact In-Person: Field Offices

Address: 1200 New Jersey Ave., SE
Suite W60-300

Washington, DC 20590

Phone Number: 202-366-2519

Toll-free: 1-800-832-5660 (FMCSA Information Line)
1-888-368-7238

TTY: 1-800-877-8339

The How To File 2012 Federal Tax Return

How to file 2012 federal tax return Index A Acontecimientos futuros, Acontecimientos futuros Administración del Seguro Social (SSA) Ayuda para radicar documentos ante la SSA , Ayuda para radicar documentos ante la SSA. How to file 2012 federal tax return Ajustes a los Formularios 941-PR, 944(SP) o 943-PR Ajustes del período en curso, Ajustes del período en curso. How to file 2012 federal tax return Ajustes de períodos anteriores a los Formularios 941-PR, 944(SP) o 943-PR, Ajustes de períodos anteriores Cambio en el proceso para hacer ajustes libres de intereses, Antecedentes. How to file 2012 federal tax return Excepciones a las correcciones de las contribuciones sobre la nómina libres de intereses , Excepciones a las correcciones de las contribuciones sobre la nómina libres de intereses. How to file 2012 federal tax return Planillas para ajustes en períodos anteriores, Planillas para ajustes en períodos anteriores. How to file 2012 federal tax return Proceso para hacer ajustes a las contribuciones sobre la nómina, Proceso para hacer ajustes a las contribuciones sobre la nómina. How to file 2012 federal tax return Recaudando las contribuciones retenidas de menos de los empleados, Recaudando las contribuciones retenidas de menos de los empleados. How to file 2012 federal tax return Reintegro de cantidades incorrectamente retenidas de los empleados, Reintegro de cantidades incorrectamente retenidas de los empleados. How to file 2012 federal tax return Ayuda contributiva, Cómo obtener ayuda relacionada con las contribuciones Ayuda provista por el IRS , Ayuda provista por el IRS. How to file 2012 federal tax return Ayuda relacionada con las contribuciones, Ayuda relacionada con las contribuciones. How to file 2012 federal tax return B Beneficios marginales, Retención y declaración de la contribución sobre beneficios marginales proporcionados a los empleados Cuándo se tratan los beneficios marginales como pagados al empleado, Cuándo se tratan los beneficios marginales como pagados al empleado. How to file 2012 federal tax return Depósito de la contribución sobre los beneficios marginales, Depósito de la contribución sobre los beneficios marginales. How to file 2012 federal tax return Regla especial en el caso de beneficios marginales proporcionados en noviembre y diciembre, Regla especial en el caso de beneficios marginales proporcionados en noviembre y diciembre. How to file 2012 federal tax return Retención de las contribuciones al Seguro Social y al seguro Medicare sobre los beneficios marginales, Retención de las contribuciones al Seguro Social y al seguro Medicare sobre los beneficios marginales. How to file 2012 federal tax return Valorización de vehículos proporcionados a los empleados, Valorización de vehículos proporcionados a los empleados. How to file 2012 federal tax return C Cálculo de las contribuciones al Seguro Social, al seguro Medicare y al FUTA , 9. How to file 2012 federal tax return Cálculo de las contribuciones al Seguro Social, al seguro Medicare y al FUTA Compensación por enfermedad, Pagos de compensación por enfermedad. How to file 2012 federal tax return Contribución Adicional al Medicare , Retención de la Contribución Adicional al Medicare. How to file 2012 federal tax return Contribuciones al Seguro Social y al Medicare , Contribuciones al Seguro Social y al Medicare. How to file 2012 federal tax return Contribuciones pagadas por el patrono, Contribución pagada por el patrono correspondiente al empleado. How to file 2012 federal tax return Deducción de la contribución, Deducción de la contribución. How to file 2012 federal tax return Patronos domésticos y agrícolas, Patronos domésticos y agrícolas. How to file 2012 federal tax return Calendario, Calendario Formulario 499R-2/W-2PR, Calendario Formulario 940-PR, Calendario Formulario 943-PR, Calendario Formulario 944(SP), Calendario Formulario 944-PR, Calendario Para el 28 de febrero, Calendario Para el 30 de abril, Calendario Para el 31 de enero, Calendario Para el 31 de julio, Calendario Para el 31 de marzo, Calendario Para el 31 de octubre, Calendario Clasificación errónea de empleados, Clasificación errónea de empleados. How to file 2012 federal tax return COBRA Crédito de asistencia para las primas COBRA , Recordatorios, Crédito de asistencia para las primas de COBRA. How to file 2012 federal tax return Comentarios y sugerencias, Recordatorios Compañías subsidarias calificadas conforme al subcapítulo S QSubs, Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). How to file 2012 federal tax return Compensación por enfermedad, Compensación por enfermedad Patronos Compensación por enfermedad procedentes de una compañía de seguros o de algún otro tercero pagador, Patronos. How to file 2012 federal tax return Terceros pagadores, Terceros pagadores. How to file 2012 federal tax return Contratación de nuevos empleados, Recordatorios Contratistas independientes, Contratistas independientes. How to file 2012 federal tax return Contribución Adicional al Medicare Retención de la Contribución Adicional al Medicare , Recordatorios Contribución Adicional al Medicare, ajustes a la retención, Ajustes a la retención de la Contribución Adicional al Medicare. How to file 2012 federal tax return Contribución al Seguro Social y al seguro Medicare por trabajo agrícola, 7. How to file 2012 federal tax return Contribución al Seguro Social y al seguro Medicare por trabajo agrícola El requisito de los $150 o $2,500, El requisito de los $150 o $2,500. How to file 2012 federal tax return Excepciones al requisito de los $150 o $2,500, Excepciones. How to file 2012 federal tax return Contribución al Seguro Social y al seguro Medicare por trabajo doméstico, 8. How to file 2012 federal tax return Contribución al Seguro Social y al seguro Medicare por trabajo doméstico Contribución FUTA , Contribución federal para el desempleo (contribución FUTA). How to file 2012 federal tax return Contribución sobre los ingresos de Puerto Rico, Contribuciones sobre los ingresos de Puerto Rico. How to file 2012 federal tax return Contribuciones al Seguro Social y al Medicare para 2014, Contribuciones al Seguro Social y al Medicare para 2014. How to file 2012 federal tax return Crédito contributivo por oportunidad de trabajo, Recordatorios D Defensor del Contribuyente, Servicio del Defensor del Contribuyente. How to file 2012 federal tax return Depósito de las contribuciones al Seguro Social y al seguro  Medicare, requisitos de Ajustes a las contribuciones del período retroactivo , Ajustes a las contribuciones del período retroactivo. How to file 2012 federal tax return Aplicación de los itinerarios mensuales y bisemanales, Aplicación de los itinerarios mensuales y bisemanales. How to file 2012 federal tax return Cuándo se tienen que hacer los depósitos, Cuándo se tienen que hacer los depósitos. How to file 2012 federal tax return Depósitos en días laborables solamente, Depósitos en días laborables solamente. How to file 2012 federal tax return Depósitos, cuándo se hacen, 11. How to file 2012 federal tax return Depósito de las contribuciones al Seguro Social y al seguro  Medicare Días feriados oficiales, Días feriados oficiales. How to file 2012 federal tax return Ejemplo de itinerario bisemanal, Ejemplo de itinerario bisemanal. How to file 2012 federal tax return Ejemplo de itinerario mensual, Ejemplo de itinerario mensual. How to file 2012 federal tax return Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados agrícolas, Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados agrícolas. How to file 2012 federal tax return Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados no agrícolas, Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados no agrícolas. How to file 2012 federal tax return Fecha compensatoria para una cantidad depositada de menos, Fecha compensatoria para una cantidad depositada de menos: Formularios 941-X (PR), 944-X (PR), 944-X (SP), 943-X (PR), Ajustes a las contribuciones del período retroactivo. How to file 2012 federal tax return Patronos de empleados agrícolas nuevos, Patronos de empleados agrícolas nuevos. How to file 2012 federal tax return Patronos nuevos, Patronos nuevos. How to file 2012 federal tax return Patronos que tienen empleados tanto agrícolas como no agrícolas, Patronos que tienen empleados tanto agrícolas como no agrícolas. How to file 2012 federal tax return Período de depósito, Período de depósito. How to file 2012 federal tax return Período de depósito de itinerario bisemanal que abarca 2 trimestres, Período de depósito de itinerario bisemanal que abarca 2 trimestres. How to file 2012 federal tax return Período retroactivo para patronos de empleados agrícolas, Período retroactivo para patronos de empleados agrícolas. How to file 2012 federal tax return Período retroactivo para patronos de empleados no agrícolas, Período retroactivo para patronos de empleados no agrícolas. How to file 2012 federal tax return Regla de depositar $100,000 el próximo día, Regla de depositar $100,000 el próximo día. How to file 2012 federal tax return Regla de depósito de itinerario mensual, Regla de depósito de itinerario mensual. How to file 2012 federal tax return Regla de la exactitud de los depósitos, Regla de la exactitud de los depósitos. How to file 2012 federal tax return Reglas para los depositantes de itinerario bisemanal, Reglas para los depositantes de itinerario bisemanal. How to file 2012 federal tax return Requisito de los $2,500, Requisito de los $2,500. How to file 2012 federal tax return Depósito electrónico Contribución federal, Recordatorios Depósitos de la contribución al Seguro Social y al seguro  Medicare, cómo se hacen, Cómo hacer los depósitos Cuando usted recibe su EIN , Cuando usted recibe su EIN. How to file 2012 federal tax return Depósitos hechos a tiempo, Depósitos hechos a tiempo. How to file 2012 federal tax return Opción de pago el mismo día, Opción de pago el mismo día. How to file 2012 federal tax return Reclamación de créditos por pagos en exceso, Reclamación de créditos por pagos en exceso. How to file 2012 federal tax return Registro de depósitos, Registro de depósitos. How to file 2012 federal tax return Requisito de depósito electrónico, Requisito de depósito electrónico. How to file 2012 federal tax return Dirección Cambio de dirección, Recordatorios Discrepancias entre los Formularios 941-PR or 944-PR y los Formularios 499R-2/W-2PR, Recordatorios E Elegibilidad para empleo, Elegibilidad para empleo. How to file 2012 federal tax return Empleado Definición, 2. How to file 2012 federal tax return ¿Quiénes son empleados? Estatutarios, Empleados estatutarios. How to file 2012 federal tax return Según el derecho común, Definición de empleado según el derecho común. How to file 2012 federal tax return Empleado doméstico Requisito de $1,900, Requisito de $1,900. How to file 2012 federal tax return Empleados Clasificación errónea de empleados, Clasificación errónea de empleados. How to file 2012 federal tax return Empleados arrendados, Empleados arrendados. How to file 2012 federal tax return Entidades no consideradas como separadas de sus dueños, Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). How to file 2012 federal tax return Exención, disposiciones de, Disposiciones de exención. How to file 2012 federal tax return Especialista en servicios técnicos, Especialista en servicios técnicos. How to file 2012 federal tax return F Formulario 499R-2/W-2PR, 13. How to file 2012 federal tax return Los Formularios 499R-2/W-2PR y W-3PR SS-5-SP, Recordatorios, Tarjeta de Seguro Social del empleado. How to file 2012 federal tax return SS-8PR, Ayuda provista por el IRS. How to file 2012 federal tax return W-3PR, 13. How to file 2012 federal tax return Los Formularios 499R-2/W-2PR y W-3PR Formulario 944-PR descontinuado, Recordatorios Fotografías de niños desaparecidos, Recordatorios FUTA Ley Federal de Contribución para el Desempleo (FUTA). How to file 2012 federal tax return , Ley Federal de Contribución para el Desempleo (FUTA). How to file 2012 federal tax return Reducción en el crédito contra la contribución FUTA , Estados o territorios con reducción en el crédito. How to file 2012 federal tax return G Gastos de viaje y de representación, Gastos de viaje y de representación. How to file 2012 federal tax return I Individuos que no son empleados estatutarios, Individuos que no son empleados estatutarios. How to file 2012 federal tax return Agentes de bienes inmuebles autorizados, Agentes de bienes inmuebles autorizados. How to file 2012 federal tax return Personas a quienes se les paga por acompañar y posiblemente cuidar a otras, Personas a quienes se les paga por acompañar y posiblemente cuidar a otras. How to file 2012 federal tax return Vendedores directos, Vendedores directos. How to file 2012 federal tax return Introducción, Introduction L Líder de cuadrilla agrícola, Líder de cuadrilla agrícola. How to file 2012 federal tax return Los Formularios 499R-2/W-2PR y W-3PR, 13. How to file 2012 federal tax return Los Formularios 499R-2/W-2PR y W-3PR Problemas con la radicación electrónica, Problemas con la radicación electrónica. How to file 2012 federal tax return Radicación de Formularios 499R-2/W-2PR ante el Departamento de Hacienda, Radicación de Formularios 499R-2/W-2PR ante el Departamento de Hacienda. How to file 2012 federal tax return Solicitud de exención de radicación de declaraciones informativas por medios electrónicos, Solicitud de exención de radicación de declaraciones informativas por medios electrónicos. How to file 2012 federal tax return M Mantenimiento de récords, Recordatorios Matrimonio Matrimonio entre personas del mismo sexo. How to file 2012 federal tax return , Qué hay de nuevo Medicare Retención de la Contribución Adicional al Medicare , Retención de la Contribución Adicional al Medicare. How to file 2012 federal tax return Medios electrónicos, pago y radicación por, Recordatorios Multas relacionadas con los depósitos de la contribución al Seguro Social y al seguro  Medicare , Multas relacionadas con los depósitos. How to file 2012 federal tax return Agentes de reportación, Agentes de reportación. How to file 2012 federal tax return Multa por recuperación del fondo fiduciario, Multa por recuperación del fondo fiduciario. How to file 2012 federal tax return Multa promediada por no depositar, Multa promediada por no depositar. How to file 2012 federal tax return Orden en que se aplican los depósitos, Orden en que se aplican los depósitos. How to file 2012 federal tax return Regla especial para los que radicaron el Formulario 944(SP) anteriormente, Regla especial para los que radicaron el Formulario 944(SP) anteriormente. How to file 2012 federal tax return N Negocio perteneciente y administrado por cónyuges, Negocio que pertenece y es administrado por los cónyuges Excepción: Negocio en participación calificado, Excepción: Negocio en participación calificado. How to file 2012 federal tax return Nómina Externalización de las obligaciones de la nómina, Recordatorios Outsourcing payroll duties , Recordatorios Número de identificación de contribuyente individual (ITIN), Número de identificación personal del contribuyente (ITIN) del IRS para extranjeros. How to file 2012 federal tax return Número de identificación patronal (EIN), 3. How to file 2012 federal tax return Número de identificación patronal (EIN) Número de identificación patronal en linea (EIN), solicitud de un, Recordatorios Número de Seguro Social Dónde se obtienen los formularios , Dónde se obtienen los formularios para solicitar un Número de Seguro Social. How to file 2012 federal tax return Número de Seguro Social (SSN) , 4. How to file 2012 federal tax return Número de Seguro Social (SSN), Tarjeta de Seguro Social del empleado. How to file 2012 federal tax return Escriba correctamente el nombre y número de Seguro Social del empleado, Escriba correctamente el nombre y número de Seguro Social del empleado. How to file 2012 federal tax return Tarjeta de Seguro Social del empleado, Tarjeta de Seguro Social del empleado. How to file 2012 federal tax return Verificación de los números de Seguro Social, Verificación de los números de Seguro Social. How to file 2012 federal tax return P Pago por medios electrónicos, Recordatorios Pagos con tarjeta de crédito o débito, Recordatorios Pagos que no se consideran salarios Empleado doméstico, Pagos que no se consideran salarios. How to file 2012 federal tax return Transportación (beneficios de transporte), Transportación (beneficios de transporte). How to file 2012 federal tax return Pagos rechazados, Recordatorios Pagos y depósitos de la contribución FUTA , 10. How to file 2012 federal tax return Pagos y depósitos de la contribución federal para el desempleo (la contribución FUTA) Depósitos, Depósitos. How to file 2012 federal tax return Empleados domésticos, Empleados domésticos. How to file 2012 federal tax return Formulario 940-PR, Formulario 940-PR. How to file 2012 federal tax return Tasa de la contribución, Tasa de la contribución FUTA. How to file 2012 federal tax return Trabajadores agrícolas, Trabajadores agrícolas. How to file 2012 federal tax return Parte responsable Cambio de parte responsable, Qué hay de nuevo Patrono, definición, 1. How to file 2012 federal tax return ¿Quién es patrono? Planillas para patronos Formulario 944(SP), Formulario 944(SP). How to file 2012 federal tax return Multas por no radicar y por no pagar, Multas o penalidades. How to file 2012 federal tax return Patrono sucesor, Patrono sucesor. How to file 2012 federal tax return Patrono sucesor, crédito especial, Crédito especial para un patrono sucesor. How to file 2012 federal tax return Patronos de empleados domésticos que declaran las contribuciones al Seguro Social y al Medicare , Patronos de empleados domésticos que declaran las contribuciones al Seguro Social y al Medicare. How to file 2012 federal tax return Patronos de trabajadores agrícolas, Patronos de trabajadores agrícolas. How to file 2012 federal tax return Patronos que no son patronos agrícolas, Patronos que no son patronos agrícolas. How to file 2012 federal tax return Planilla anual y pago de la contribución federal para el desempleo (contribución  FUTA), Planilla anual y pago de la contribución federal para el desempleo (contribución FUTA). How to file 2012 federal tax return Programa de acuerdo voluntario para la clasificación de trabajadores (VCSP), Programa para el acuerdo de clasificación voluntaria de trabajadores (VCSP, por sus siglas en inglés). How to file 2012 federal tax return Propinas, 6. How to file 2012 federal tax return Propinas Formulario 4070-PR, 6. How to file 2012 federal tax return Propinas Formulario 4070A-PR, 6. How to file 2012 federal tax return Propinas Informe de propinas, Informe de propinas. How to file 2012 federal tax return Recaudación de las contribuciones sobre las propinas, Recaudación de las contribuciones sobre las propinas. How to file 2012 federal tax return Regla de disposición, Regla de disposición. How to file 2012 federal tax return Q Qué hay de nuevo Contribuciones al Medicare para 2014, Qué hay de nuevo Contribuciones al Seguro Social para 2014, Qué hay de nuevo R Radicación por medios electrónicos, Recordatorios Radicar el Formulario 944(SP) en vez del Formulario 941-PR, Recordatorios Recordatorios, Recordatorios Récords, Recordatorios Reglas especiales para varias clases de servicios y de pagos, 15. How to file 2012 federal tax return Reglas especiales para varias clases de servicios y de pagos Retención de la contribución federal sobre ingresos, 14. How to file 2012 federal tax return Retención de la contribución federal sobre ingresos S Salarios sujetos a la contribución Compensaciones sujetos a la contribución, 5. How to file 2012 federal tax return Salarios y otra compensación Servicio del Defensor del Contribuyente, Servicio del Defensor del Contribuyente. How to file 2012 federal tax return Servicios de entrega privados, Recordatorios T Tarjetas de crédito o débito, pagos con, Recordatorios TAS , Servicio del Defensor del Contribuyente. How to file 2012 federal tax return Trabajo doméstico, Trabajo doméstico. How to file 2012 federal tax return V Veteranos calificados, contratación, Recordatorios Visa H-2A, Trabajadores agrícolas. How to file 2012 federal tax return Remuneración pagada a trabajadores agrícolas con visa H-2A, Recordatorios Prev  Up     Home   More Online Publications