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

Irs E File Application

How To File Tax Extension ElectronicallyFile 2010 Taxes Late Online FreeEfile 7004 Tax ExtensionIncome Tax ReturnAmendment For Tax ReturnsHow To File Free State TaxesIncome Tax Forms For 2012MyfreetaxIrs 1040ez 2012Federal Tax Form 1040 Ez 2011Can I File State Taxes For FreeWww Njfastfile ComEz Tax Form 2011Tax Act Online FreeIrs 2012 Tax Return FormsHow To File A 1040x1040ez File OnlineOnlinetaxes Hrblock ComHow To Amend 2010 Tax Return OnlineWhere Can I File My State Taxes For FreeHow To Ammend TaxesArmy One Source TaxesHow Do I File State Taxes For FreeFree 1040ez FormsFree Turbo Tax 1040ezFree State File1040x 2011 Free FileCan I File Previous Years Taxes Online2009 Tax Return2011 1040 Ez FormWww Irs Amended ReturnsFree 1040ez Form1040exFile 1040ez By PhoneWww Irs Gov EfileH&r Block 2011 Tax Software DownloadH&r Block Printable Coupon1040ez Fill In FormHow To File An Amended Tax ReturnTurbotax Amended Return 2011

Irs E File Application

Irs e file application Publication 936 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. Irs e file application Tax questions. Irs e file application Useful Items - You may want to see: Reminders Future developments. Irs e file application  For the latest information about developments related to Publication 936, Home Mortgage Interest Deduction, such as legislation enacted after it was published, go to www. Irs e file application irs. Irs e file application gov/pub936. Irs e file application Photographs of missing children. Irs e file application  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs e file application Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs e file application You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Irs e file application Introduction This publication discusses the rules for deducting home mortgage interest. Irs e file application Part I contains general information on home mortgage interest, including points and mortgage insurance premiums. Irs e file application It also explains how to report deductible interest on your tax return. Irs e file application Part II explains how your deduction for home mortgage interest may be limited. Irs e file application It contains Table 1, which is a worksheet you can use to figure the limit on your deduction. Irs e file application Comments and suggestions. Irs e file application   We welcome your comments about this publication and your suggestions for future editions. Irs e file application   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs e file application NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs e file application Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs e file application   You can send your comments from www. Irs e file application irs. Irs e file application gov/formspubs. Irs e file application Click on “More Information” and then on “Comment on Tax Forms and Publications. Irs e file application ”   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. Irs e file application Ordering forms and publications. Irs e file application   Visit www. Irs e file application irs. Irs e file application 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. Irs e file application Internal Revenue Service 1201 N. Irs e file application Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs e file application   If you have a tax question, check the information available on IRS. Irs e file application gov or call 1-800-829-1040. Irs e file application We cannot answer tax questions sent to either of the above addresses. Irs e file application Useful Items - You may want to see: Publication 523 Selling Your Home 527 Residential Rental Property 530 Tax Information for Homeowners 535 Business Expenses   See How To Get Tax Help near the end of this publication, for information about getting these publications. Irs e file application Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Quality Examination Process

The Quality Examination Process (QEP) is a systematic approach for engaging and involving Large Business and International (LB&I) Division taxpayers in the tax examination process, from the earliest planning stages through resolution of all issues and completion of the case.

QEP sets the foundation for improved communication between LB&I agents and taxpayers. QEP also supports greater consistency in the exam process.

LB&I has developed a new publication, “ Achieving Quality Examinations through Effective Planning, Execution and Resolution”. The publication outlines the LB&I examination process from start to finish, and it explains LB&I and taxpayer responsibilities for ensuring an efficient, effective examination. LB&I revenue agents will review the publication with taxpayers at the start of most new tax examinations.

Note: IRM Section 4.46 – LB&I Guide for Quality Examinations – is being updated to reflect these changes. Existing references to the Joint Audit Planning Process are being removed and replaced with information about the Quality Examination Process.

Related Links:

Page Last Reviewed or Updated: 16-Jan-2014

The Irs E File Application

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