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How To File An Amended 2011 Tax Return

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How To File An Amended 2011 Tax Return

How to file an amended 2011 tax return Publication 939 - Introductory Material Table of Contents What's New Future developments. How to file an amended 2011 tax return IntroductionSimplified Method. How to file an amended 2011 tax return Ordering forms and publications. How to file an amended 2011 tax return Tax questions. How to file an amended 2011 tax return Useful Items - You may want to see: What's New Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). How to file an amended 2011 tax return For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. How to file an amended 2011 tax return Future developments. How to file an amended 2011 tax return For the latest information about developments related to Publication 939, such as legislation enacted after it was published, go to www. How to file an amended 2011 tax return IRS. How to file an amended 2011 tax return gov/pub939. How to file an amended 2011 tax return Introduction This publication gives you the information you need to determine the tax treatment of your pension and annuity income under the General Rule. How to file an amended 2011 tax return Generally, each of your monthly annuity payments is made up of two parts: the tax-free part that is a return of your net cost, and the taxable balance. How to file an amended 2011 tax return What is the General Rule. How to file an amended 2011 tax return   The General Rule is one of the two methods used to figure the tax-free part of each annuity payment based on the ratio of your investment in the contract to the total expected return. How to file an amended 2011 tax return The other method is the Simplified Method, which is discussed in Publication 575, Pension and Annuity Income. How to file an amended 2011 tax return Who must use the General Rule. How to file an amended 2011 tax return   Use this publication if you receive pension or annuity payments from: A nonqualified plan (for example, a private annuity, a purchased commercial annuity, or a nonqualified employee plan), A qualified plan if: Your annuity starting date is before November 19, 1996 (and after July 1, 1986), and you do not qualify to use, or did not choose to use, the Simplified Method, or Your annuity starting date is after November 18, 1996, and as of that date you are age 75 or over and the annuity payments are guaranteed for at least 5 years. How to file an amended 2011 tax return If your annuity starting date was between July 1, 1986 and November 19, 1996, you were able to elect to use the Simplified Method or the General Rule. How to file an amended 2011 tax return This choice is irrevocable and applied to all later annuity payments. How to file an amended 2011 tax return The following are qualified plans. How to file an amended 2011 tax return A qualified employee plan. How to file an amended 2011 tax return A qualified employee annuity. How to file an amended 2011 tax return A tax-sheltered annuity (TSA) plan or contract. How to file an amended 2011 tax return Simplified Method. How to file an amended 2011 tax return   If you receive pension or annuity payments from a qualified plan and you are not required to use the General Rule, you must use the Simplified Method to determine the tax-free part of each annuity payment. How to file an amended 2011 tax return This method is described in Publication 575, Pension and Annuity Income. How to file an amended 2011 tax return   Also, if, at the time the annuity payments began, you were at least age 75 and were entitled to annuity payments from a qualified plan with fewer than 5 years of guaranteed payments, you must use the Simplified Method. How to file an amended 2011 tax return Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). How to file an amended 2011 tax return For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. How to file an amended 2011 tax return Topics not covered in this publication. How to file an amended 2011 tax return   Certain topics related to pensions and annuities are not covered in this publication. How to file an amended 2011 tax return They include: Simplified Method. How to file an amended 2011 tax return This method is covered in Publication 575. How to file an amended 2011 tax return That publication also covers nonperiodic payments (amounts not received as an annuity) from a qualified pension or annuity plan, rollovers, special averaging and capital gain treatment of lump-sum distributions, and special additional taxes on early distributions, excess distributions, and excess accumulations (not making required minimum distributions). How to file an amended 2011 tax return Individual retirement arrangements (IRAs). How to file an amended 2011 tax return Information on the tax treatment of amounts you receive from an IRA is included in Publication 590, Individual Retirement Arrangements (IRAs). How to file an amended 2011 tax return Life insurance payments. How to file an amended 2011 tax return If you receive life insurance payments because of the death of the insured person, get Publication 525, Taxable and Nontaxable Income, for information on the tax treatment of the proceeds. How to file an amended 2011 tax return Help from IRS. How to file an amended 2011 tax return   If, after reading this publication, you need help to figure the taxable part of your pension or annuity, the IRS can do it for you for a fee. How to file an amended 2011 tax return For information on this service, see Requesting a Ruling on Taxation of Annuity , later. How to file an amended 2011 tax return Comments and suggestions. How to file an amended 2011 tax return   We welcome your comments about this publication and your suggestions for future editions. How to file an amended 2011 tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How to file an amended 2011 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to file an amended 2011 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to file an amended 2011 tax return   You can send your comments from www. How to file an amended 2011 tax return irs. How to file an amended 2011 tax return gov/formspubs/. How to file an amended 2011 tax return Click on “More Information” and then on “Comment on Tax Forms and Publications”. How to file an amended 2011 tax return   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. How to file an amended 2011 tax return Ordering forms and publications. How to file an amended 2011 tax return   Visit www. How to file an amended 2011 tax return irs. How to file an amended 2011 tax return gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. How to file an amended 2011 tax return Internal Revenue Service 1201 N. How to file an amended 2011 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How to file an amended 2011 tax return   If you have a tax question, check the information available on IRS. How to file an amended 2011 tax return gov or call 1-800-829-1040. How to file an amended 2011 tax return We cannot answer tax questions sent to either of the above addresses. How to file an amended 2011 tax return Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 571 Tax-Sheltered Annuity Plans (403(b) Plans) 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 721 Tax Guide to U. How to file an amended 2011 tax return S. How to file an amended 2011 tax return Civil Service Retirement Benefits 910 Guide To Free Tax Services Form (and Instructions) 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. How to file an amended 2011 tax return See How To Get Tax Help near the end of this publication for information about getting these publications and forms. How to file an amended 2011 tax return Prev  Up  Next   Home   More Online Publications
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The How To File An Amended 2011 Tax Return

How to file an amended 2011 tax return 14. How to file an amended 2011 tax return   Excise Taxes Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Fuels Used in FarmingBuyer of fuel, including undyed diesel fuel or undyed kerosene. How to file an amended 2011 tax return Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). How to file an amended 2011 tax return Custom application of fertilizer and pesticide. How to file an amended 2011 tax return Fuel not used for farming. How to file an amended 2011 tax return Dyed Diesel Fuel and Dyed Kerosene Fuels Used in Off-Highway Business Use Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines How To Claim a Credit or RefundCredit only. How to file an amended 2011 tax return Claiming a Credit Claiming a Refund Including the Credit or Refund in Income Introduction You may be eligible to claim a credit on your income tax return for the federal excise tax on certain fuels. How to file an amended 2011 tax return You may also be eligible to claim a quarterly refund of the fuel taxes during the year, instead of waiting to claim a credit on your income tax return. How to file an amended 2011 tax return Whether you can claim a credit or refund depends on whether the fuel was taxed and the purpose (nontaxable use) for which you used the fuel. How to file an amended 2011 tax return The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. How to file an amended 2011 tax return Use on a farm for farming purposes. How to file an amended 2011 tax return Off-highway business use. How to file an amended 2011 tax return Uses other than as a fuel in a propulsion engine, such as home use. How to file an amended 2011 tax return Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. How to file an amended 2011 tax return See Publication 510, Excise Taxes, for more information. How to file an amended 2011 tax return Topics - This chapter discusses: Fuels used in farming Dyed diesel fuel and dyed kerosene Fuels used in off-highway business use Fuels used for household purposes How to claim a credit or refund Including the credit or refund in income Useful Items - You may want to see: Publication 510 Excise Taxes Form (and Instructions) 720 Quarterly Federal Excise Tax Return 4136 Credit for Federal Tax Paid on Fuels 8849 Claim for Refund of Excise Taxes See chapter 16 for information about getting publications and forms. How to file an amended 2011 tax return Fuels Used in Farming Owners, operators, and tenants of farms and certain other persons may be eligible to claim a credit or refund of excise taxes on fuel used in the trade or business of farming, when used on a farm in the United States for farming purposes. How to file an amended 2011 tax return See Table 14-1 for a list of available fuel tax credits and refunds. How to file an amended 2011 tax return Fuel is used on a farm for farming purposes only if used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes. How to file an amended 2011 tax return Farm. How to file an amended 2011 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 finishing cattle. How to file an amended 2011 tax return It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. How to file an amended 2011 tax return A fish farm is an area where fish are grown or raised and not merely caught or harvested. How to file an amended 2011 tax return Table 14-1. How to file an amended 2011 tax return Fuel Tax Credits and Refunds at a Glance Use this table to see if you can take a credit or refund for a nontaxable use of the fuel listed. How to file an amended 2011 tax return Fuel Used On a Farm for Farming Purposes Off-Highway Business Use Household Use or Use Other Than as a Fuel1 Gasoline Credit only Credit or refund None Aviation gasoline Credit only None None Undyed diesel fuel and undyed kerosene Credit or refund Credit or refund2 Credit or refund2 Kerosene for use in aviation Credit or refund None None Dyed diesel fuel and dyed kerosene None None None Other Fuels (including alternative fuels)3 Credit or refund Credit or refund None 1For a use other than as fuel in a propulsion engine. How to file an amended 2011 tax return 2Applies to undyed kerosene not sold from a blocked pump or, under certain circumstances, for blending with undyed diesel fuel to be used for heating purposes. How to file an amended 2011 tax return See Reg. How to file an amended 2011 tax return 48. How to file an amended 2011 tax return 6427-10 (b)(1) for the definition of a blocked pump. How to file an amended 2011 tax return 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. How to file an amended 2011 tax return It includes the alternative fuels: liquefied petroleum gas (LPG),“P” Series fuels, compressed natural gas (CNG), liquefied hydrogen, any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process, liquid fuel derived from biomass, liquid natural gas (LNG), liquefied gas derived from biomass, and compressed gas derived from biomass. How to file an amended 2011 tax return Farming purposes. How to file an amended 2011 tax return   As the owner, tenant, or operator and the ultimate purchaser of fuel that you purchased, you use the fuel on a farm for farming purposes if you use it in any of the following ways. How to file an amended 2011 tax return To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. How to file an amended 2011 tax return To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. How to file an amended 2011 tax return To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. How to file an amended 2011 tax return To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. How to file an amended 2011 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 an amended 2011 tax return The more-than-one-half test applies separately to each commodity. How to file an amended 2011 tax return Commodity means a single raw product. How to file an amended 2011 tax return For example, apples and peaches are two separate commodities. How to file an amended 2011 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 these activities are incidental to your farming operations. How to file an amended 2011 tax return Your tree operations are incidental only if they are minor in nature when compared to the total farming operations. How to file an amended 2011 tax return   If any other person, such as a neighbor or custom operator (independent contractor), performs a service for you on your farm for any of the purposes included in list items (1) or (2), above, you are considered to be the ultimate purchaser who used the fuel on a farm for farming purposes. How to file an amended 2011 tax return Therefore, you can still claim the credit or refund for the fuel so used. How to file an amended 2011 tax return However, see Custom application of fertilizer and pesticide, later. How to file an amended 2011 tax return If the other person performs any other services for you on your farm for purposes not included in list items (1) or (2) above, no one can claim the credit or refund for fuel used on your farm for those other services. How to file an amended 2011 tax return Buyer of fuel, including undyed diesel fuel or undyed kerosene. How to file an amended 2011 tax return   If doubt exists whether the owner, tenant, or operator of the farm bought the fuel, determine who actually bore the cost of the fuel. How to file an amended 2011 tax return For example, if the owner of a farm and his or her tenant equally share the cost of gasoline used on the farm, each can claim a credit for the tax on half the fuel used. How to file an amended 2011 tax return Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). How to file an amended 2011 tax return   Usually, the farmer is the only person who can make a claim for credit or refund for the tax on undyed diesel fuel, undyed kerosene, or other fuels (including alternative fuel) used for farming purposes. How to file an amended 2011 tax return However, see Custom application of fertilizer and pesticide, next. How to file an amended 2011 tax return Also see Dyed Diesel Fuel and Dyed Kerosene, later. How to file an amended 2011 tax return Example. How to file an amended 2011 tax return Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. How to file an amended 2011 tax return Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. How to file an amended 2011 tax return In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. How to file an amended 2011 tax return Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. How to file an amended 2011 tax return Haleigh can claim the credit for the 200 gallons of undyed diesel fuel used by Tyler on her farm because it qualifies as fuel used on the farm for farming purposes. How to file an amended 2011 tax return No one can claim a credit for the 25 gallons used by Lee because that fuel was not used for a farming purpose included in list items (1) or (2), above. How to file an amended 2011 tax return In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. How to file an amended 2011 tax return Custom application of fertilizer and pesticide. How to file an amended 2011 tax return   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. How to file an amended 2011 tax return Generally, the applicator is treated as having used the fuel on a farm for farming purposes. How to file an amended 2011 tax return For applicators using highway vehicles, only the fuel used on the farm is exempt. How to file an amended 2011 tax return Fuel used traveling on the highway to and from the farm is taxable. How to file an amended 2011 tax return Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as used for a farming purpose. How to file an amended 2011 tax return For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. How to file an amended 2011 tax return For kerosene used in aviation, the ultimate purchaser may make the claim or waive the right to make the claim to the registered ultimate vendor. How to file an amended 2011 tax return A sample waiver is included as Model Waiver L in the appendix of Publication 510. How to file an amended 2011 tax return A registered ultimate vendor is the person who sells undyed diesel fuel, undyed kerosene, or kerosene for use in aviation to the user (ultimate purchaser) of the fuel for use on a farm for farming purposes. How to file an amended 2011 tax return To claim a credit or refund of tax, the ultimate vendor must be registered with the Internal Revenue Service at the time the claim is made. How to file an amended 2011 tax return However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. How to file an amended 2011 tax return Fuel not used for farming. How to file an amended 2011 tax return   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. How to file an amended 2011 tax return Off the farm, such as on the highway or in noncommercial aviation, even if the fuel is used in transporting livestock, feed, crops, or equipment. How to file an amended 2011 tax return For personal use, such as lawn mowing. How to file an amended 2011 tax return In processing, packaging, freezing, or canning operations. How to file an amended 2011 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 an amended 2011 tax return All-terrain vehicles (ATVs). How to file an amended 2011 tax return   Fuel used in ATVs on a farm for farming purposes, discussed earlier, is eligible for a credit or refund of excise taxes on the fuel. How to file an amended 2011 tax return Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. How to file an amended 2011 tax return If ATVs are used both for farming and nonfarming purposes, only that portion of the fuel used for farming purposes is eligible for the credit or refund. How to file an amended 2011 tax return Dyed Diesel Fuel and Dyed Kerosene If you purchase dyed diesel fuel or dyed kerosene for a nontaxable use, you must use it only on a farm for farming purposes or for other nontaxable purposes. How to file an amended 2011 tax return For example, you should not use dyed diesel fuel in a truck that is used both on the farm for farming purposes and on the highway, even though the highway use is in connection with farm business. How to file an amended 2011 tax return Excise tax applies to the fuel used by the truck on the highways. How to file an amended 2011 tax return In this situation, undyed (taxed) fuel should be purchased for the truck. How to file an amended 2011 tax return You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. How to file an amended 2011 tax return You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. How to file an amended 2011 tax return Penalty. How to file an amended 2011 tax return   A penalty is imposed on any person who knowingly uses, sells, or alters dyed diesel fuel or dyed kerosene for any purpose other than a nontaxable use. How to file an amended 2011 tax return The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. How to file an amended 2011 tax return After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. How to file an amended 2011 tax return For more information on this penalty, see Publication 510. How to file an amended 2011 tax return Fuels Used in Off-Highway Business Use You may be eligible to claim a credit or refund for the excise tax on fuel used in an off-highway business use. How to file an amended 2011 tax return Off-highway business use. How to file an amended 2011 tax return   This is any use of fuel in a trade or business or in an income-producing activity. How to file an amended 2011 tax return The use must not be in a highway vehicle registered or required to be registered for use on public highways. How to file an amended 2011 tax return Off-highway business use generally does not include any use in a recreational motorboat. How to file an amended 2011 tax return Examples. How to file an amended 2011 tax return   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. How to file an amended 2011 tax return In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. How to file an amended 2011 tax return   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. How to file an amended 2011 tax return For more information, see Publication 510. How to file an amended 2011 tax return Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines You may be eligible to claim a credit or refund for the excise tax on undyed diesel fuel or kerosene used for home heating, lighting, and cooking. How to file an amended 2011 tax return This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. How to file an amended 2011 tax return Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. How to file an amended 2011 tax return How To Claim a Credit or Refund You may be able to claim a credit or refund of the excise tax on fuels you use for nontaxable uses. How to file an amended 2011 tax return The basic rules for claiming credits and refunds are listed in Table 14-2 . How to file an amended 2011 tax return Table 14-2. How to file an amended 2011 tax return Claiming a Credit or Refund of Excise Taxes This table gives the basic rules for claiming a credit or refund of excise taxes on fuels used for a nontaxable use. How to file an amended 2011 tax return   Credit Refund Which form to use Form 4136, Credit for Federal Tax Paid on Fuels Form 8849, Claim for Refund of Excise Taxes, and Schedule 1 (Form 8849), Nontaxable Use of Fuels Type of form Annual Quarterly When to file With your income tax return By the last day of the quarter following the last quarter included in the claim Amount of tax Any amount $750 or more1 1You may carry over an amount less than $750 to the next quarter. How to file an amended 2011 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 an amended 2011 tax return You do not have to use any special form, but the records should establish the following information. How to file an amended 2011 tax return The total number of gallons bought and used during the period covered by your claim. How to file an amended 2011 tax return The dates of the purchases. How to file an amended 2011 tax return The names and addresses of suppliers and amounts bought from each during the period covered by your claim. How to file an amended 2011 tax return The nontaxable use for which you used the fuel. How to file an amended 2011 tax return The number of gallons used for each nontaxable use. How to file an amended 2011 tax return It is important that your records separately show the number of gallons used for each nontaxable use that qualifies as a claim. How to file an amended 2011 tax return For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. How to file an amended 2011 tax return Credit or refund. How to file an amended 2011 tax return   A credit is an amount that reduces the tax on your income tax return when you file it at the end of the year. How to file an amended 2011 tax return If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. How to file an amended 2011 tax return Credit only. How to file an amended 2011 tax return   You can claim the following taxes only as a credit on your income tax return. How to file an amended 2011 tax return Tax on gasoline and aviation gasoline you used on a farm for farming purposes. How to file an amended 2011 tax return Tax on fuels (including undyed diesel fuel or undyed kerosene) you used for nontaxable uses if the total for the tax year is less than $750. How to file an amended 2011 tax return Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year. How to file an amended 2011 tax return Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. How to file an amended 2011 tax return Do not claim a credit for any excise tax for which you have filed a refund claim. How to file an amended 2011 tax return How to claim a credit. How to file an amended 2011 tax return   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, trust, or farmers' cooperative association. How to file an amended 2011 tax return Individuals. How to file an amended 2011 tax return   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. How to file an amended 2011 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 an amended 2011 tax return Partnership. How to file an amended 2011 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 an amended 2011 tax return , showing each partner's share of the number of gallons of each fuel sold or used for a nontaxable use, the type of use, and the applicable credit per gallon. How to file an amended 2011 tax return Each partner claims the credit on his or her income tax return for the partner's share of the fuel used by the partnership. How to file an amended 2011 tax return An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. How to file an amended 2011 tax return S. How to file an amended 2011 tax return Return of Income for Electing Large Partnerships. How to file an amended 2011 tax return Other entities. How to file an amended 2011 tax return   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. How to file an amended 2011 tax return When to claim a credit. How to file an amended 2011 tax return   You can claim a fuel tax credit on your income tax return for the year you used the fuel. How to file an amended 2011 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 an amended 2011 tax return A claim for credit or refund of an overpayment must generally be filed within the later of: Three years from the date the original return was filed, or Two years from the date the tax was paid. How to file an amended 2011 tax return Claiming a Refund Generally, you may claim a refund of excise taxes on Form 8849. How to file an amended 2011 tax return Complete and attach to Form 8849 the appropriate Form 8849 schedule(s). How to file an amended 2011 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 an amended 2011 tax return If you file Form 720, you can use its Schedule C for your refund claims for the quarter. How to file an amended 2011 tax return See the Instructions for Form 720. How to file an amended 2011 tax return Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Form 720 or Form 4136. How to file an amended 2011 tax return You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. How to file an amended 2011 tax return This amount is the excise tax on all fuels used for a nontaxable use during that quarter or any prior quarter (for which no other claim has been filed) during the tax year. How to file an amended 2011 tax return If you cannot claim at least $750 at the end of a quarter, you carry the amount over to the next quarter of your tax year to determine if you can claim at least $750 for that quarter. How to file an amended 2011 tax return If you cannot claim at least $750 at the end of the fourth quarter of your tax year, you must claim a credit on your income tax return using Form 4136. How to file an amended 2011 tax return Only one claim can be filed for a quarter. How to file an amended 2011 tax return You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. How to file an amended 2011 tax return You must claim a credit on your income tax return for the tax. How to file an amended 2011 tax return How to file a quarterly claim. How to file an amended 2011 tax return   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. How to file an amended 2011 tax return Send it to the address shown in the instructions. How to file an amended 2011 tax return If you file Form 720, you can use its Schedule C for your refund claims. How to file an amended 2011 tax return See the Instructions for Form 720. How to file an amended 2011 tax return When to file a quarterly claim. How to file an amended 2011 tax return   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. How to file an amended 2011 tax return If you do not file a timely refund claim for the fourth quarter of your tax year, you will have to claim a credit for that amount on your income tax return, as discussed earlier. How to file an amended 2011 tax return    In most situations, the amount claimed as a credit or refund will be less than the amount deducted as fuel tax expense because the Leaking Underground Storage Tank (LUST) tax of $0. How to file an amended 2011 tax return 001 per gallon is generally not subject to credit or refund. How to file an amended 2011 tax return Including the Credit or Refund in Income Include any credit or refund of excise taxes on fuels in your gross income if you claimed the total cost of the fuel (including the excise taxes) as an expense deduction that reduced your income tax liability. How to file an amended 2011 tax return Which year you include a credit or refund in gross income depends on whether you use the cash or an accrual method of accounting. How to file an amended 2011 tax return Cash method. How to file an amended 2011 tax return   If you use the cash method and file a claim for refund, include the refund amount in gross income for the tax year in which you receive the refund. How to file an amended 2011 tax return If you claim a credit on your income tax return, include the credit amount in gross income for the tax year in which you file Form 4136. How to file an amended 2011 tax return If you file an amended return and claim a credit, include the credit amount in gross income for the tax year in which you receive the credit. How to file an amended 2011 tax return Example. How to file an amended 2011 tax return Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. How to file an amended 2011 tax return On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. How to file an amended 2011 tax return Then, on Form 4136, she claimed the $110 as a credit. How to file an amended 2011 tax return Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. How to file an amended 2011 tax return Accrual method. How to file an amended 2011 tax return   If you use an accrual method, include the amount of credit or refund in gross income for the tax year in which you used the fuels. How to file an amended 2011 tax return It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. How to file an amended 2011 tax return Example. How to file an amended 2011 tax return Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. How to file an amended 2011 tax return On Schedule F, she deducts the total cost of gasoline (including $155 of excise taxes) she used on the farm for farming purposes during 2012. How to file an amended 2011 tax return On Form 4136, Patty claims the $155 as a credit. How to file an amended 2011 tax return She reports the $155 as other income on line 8b of her 2012 Schedule F. How to file an amended 2011 tax return Prev  Up  Next   Home   More Online Publications