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Irs Gov 1040x

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Irs Gov 1040x

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

Irs gov 1040x 13. Irs gov 1040x   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Irs gov 1040x Free help with your tax return. Irs gov 1040x   You can get free help preparing your return nationwide from IRS-certified volunteers. Irs gov 1040x The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Irs gov 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Irs gov 1040x Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Irs gov 1040x In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Irs gov 1040x To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Irs gov 1040x gov, download the IRS2Go app, or call 1-800-906-9887. Irs gov 1040x   As part of the TCE program, AARP offers the Tax-Aide counseling program. Irs gov 1040x To find the nearest AARP Tax-Aide site, visit AARP's website at www. Irs gov 1040x aarp. Irs gov 1040x org/money/taxaide or call 1-888-227-7669. Irs gov 1040x For more information on these programs, go to IRS. Irs gov 1040x gov and enter “VITA” in the search box. Irs gov 1040x Internet. Irs gov 1040x    IRS. Irs gov 1040x gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Irs gov 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. Irs gov 1040x Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Irs gov 1040x Check the status of your 2013 refund with the Where's My Refund? application on IRS. Irs gov 1040x gov or download the IRS2Go app and select the Refund Status option. Irs gov 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. Irs gov 1040x Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Irs gov 1040x You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs gov 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Irs gov 1040x Use the Interactive Tax Assistant (ITA) to research your tax questions. Irs gov 1040x No need to wait on the phone or stand in line. Irs gov 1040x The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Irs gov 1040x When you reach the response screen, you can print the entire interview and the final response for your records. Irs gov 1040x New subject areas are added on a regular basis. Irs gov 1040x  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Irs gov 1040x gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Irs gov 1040x You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Irs gov 1040x The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Irs gov 1040x When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Irs gov 1040x Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Irs gov 1040x You can also ask the IRS to mail a return or an account transcript to you. Irs gov 1040x Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Irs gov 1040x gov or by calling 1-800-908-9946. Irs gov 1040x Tax return and tax account transcripts are generally available for the current year and the past three years. Irs gov 1040x Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Irs gov 1040x Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Irs gov 1040x If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Irs gov 1040x Check the status of your amended return using Where's My Amended Return? Go to IRS. Irs gov 1040x gov and enter Where's My Amended Return? in the search box. Irs gov 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Irs gov 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. Irs gov 1040x Make a payment using one of several safe and convenient electronic payment options available on IRS. Irs gov 1040x gov. Irs gov 1040x Select the Payment tab on the front page of IRS. Irs gov 1040x gov for more information. Irs gov 1040x Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Irs gov 1040x Figure your income tax withholding with the IRS Withholding Calculator on IRS. Irs gov 1040x gov. Irs gov 1040x Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Irs gov 1040x Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Irs gov 1040x gov. Irs gov 1040x Request an Electronic Filing PIN by going to IRS. Irs gov 1040x gov and entering Electronic Filing PIN in the search box. Irs gov 1040x Download forms, instructions and publications, including accessible versions for people with disabilities. Irs gov 1040x Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Irs gov 1040x gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Irs gov 1040x An employee can answer questions about your tax account or help you set up a payment plan. Irs gov 1040x Before you visit, check the Office Locator on IRS. Irs gov 1040x gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Irs gov 1040x If you have a special need, such as a disability, you can request an appointment. Irs gov 1040x Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Irs gov 1040x Apply for an Employer Identification Number (EIN). Irs gov 1040x Go to IRS. Irs gov 1040x gov and enter Apply for an EIN in the search box. Irs gov 1040x Read the Internal Revenue Code, regulations, or other official guidance. Irs gov 1040x Read Internal Revenue Bulletins. Irs gov 1040x Sign up to receive local and national tax news and more by email. Irs gov 1040x Just click on “subscriptions” above the search box on IRS. Irs gov 1040x gov and choose from a variety of options. Irs gov 1040x    Phone. Irs gov 1040x You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Irs gov 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. Irs gov 1040x Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Irs gov 1040x gov, or download the IRS2Go app. Irs gov 1040x Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Irs gov 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Irs gov 1040x Most VITA and TCE sites offer free electronic filing. Irs gov 1040x Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Irs gov 1040x Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Irs gov 1040x Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Irs gov 1040x If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Irs gov 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. Irs gov 1040x Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs gov 1040x Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Irs gov 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Irs gov 1040x Note, the above information is for our automated hotline. Irs gov 1040x Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Irs gov 1040x Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Irs gov 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Irs gov 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. Irs gov 1040x Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Irs gov 1040x You should receive your order within 10 business days. Irs gov 1040x Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Irs gov 1040x If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Irs gov 1040x Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Irs gov 1040x The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Irs gov 1040x These individuals can also contact the IRS through relay services such as the Federal Relay Service. Irs gov 1040x    Walk-in. Irs gov 1040x You can find a selection of forms, publications and services — in-person. Irs gov 1040x Products. Irs gov 1040x You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Irs gov 1040x Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Irs gov 1040x Services. Irs gov 1040x You can walk in to your local TAC for face-to-face tax help. Irs gov 1040x An employee can answer questions about your tax account or help you set up a payment plan. Irs gov 1040x Before visiting, use the Office Locator tool on IRS. Irs gov 1040x gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Irs gov 1040x    Mail. Irs gov 1040x You can send your order for forms, instructions, and publications to the address below. Irs gov 1040x You should receive a response within 10 business days after your request is received. Irs gov 1040x Internal Revenue Service 1201 N. Irs gov 1040x Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Irs gov 1040x The Taxpayer Advocate Service (TAS) is your voice at the IRS. Irs gov 1040x Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Irs gov 1040x   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Irs gov 1040x We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Irs gov 1040x You face (or your business is facing) an immediate threat of adverse action. Irs gov 1040x You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Irs gov 1040x   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Irs gov 1040x Here's why we can help: TAS is an independent organization within the IRS. Irs gov 1040x Our advocates know how to work with the IRS. Irs gov 1040x Our services are free and tailored to meet your needs. Irs gov 1040x We have offices in every state, the District of Columbia, and Puerto Rico. Irs gov 1040x   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Irs gov 1040x   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Irs gov 1040x If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Irs gov 1040x Low Income Taxpayer Clinics. Irs gov 1040x   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Irs gov 1040x Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Irs gov 1040x Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Irs gov 1040x Prev  Up  Next   Home   More Online Publications