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Minimum Earnings For Filing Taxes

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Minimum Earnings For Filing Taxes

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

There are many types of credit cards with various features, but there is no one best credit card. The card you use depends entirely on how you plan to use it. Are you going to use it for everyday purchases or larger purchases? Do you plan to pay your balance off each month?When you apply for a credit card, consider:

  • The Annual Percentage Rate (APR). If the interest rate is variable, how is it determined and when can it change?
  • Periodic rate. This is the interest rate used to determine the finance charge on your balance each billing period.
  • Annual fee. While some cards have no annual fee, others expect you to pay an amount each year for being a cardholder.
  • Rewards programs. Can you earn points for flights, hotel stays, and gift certificates to your favorite retailers? Use online tools to find the card that offers the best rewards for you.
  • Grace period. This is the number of days you have to pay your bill before finance charges start. Without this period, you may have to pay interest from the date you use your card or when the purchase is posted to your account.
  • Finance charges. Most lenders calculate finance charges using an average daily account balance, which is the average of what you owed each day in the billing cycle. Look for offers that use an adjusted balance, which subtracts your monthly payment from your beginning balance. This method usually has the lowest finance charges. Stay away from offers that use the previous balance in calculating what you owe; this method has the highest finance charge. Also don't forget to check if there is a minimum finance charge.
  • Swipe fees. Some credit card companies may allow individual retailers to set and charge a fee when you swipe your credit card.
  • Other fees. Ask about fees when you get a cash advance, make a late payment, or go over your credit limit. Some credit card companies also charge a monthly fee. Be careful: sometimes companies may also try to upsell by offering other services such as credit protection, insurance, or debt coverage. The Federal Reserve has more information about credit card fees.

The Fair Credit and Charge Card Disclosure Act require credit and charge card issuers to include this information on credit applications. The Federal Trade Commission (FTC) offers a wide range of free publications on credit and consumer rights. The Federal Reserve Board provides a free brochure on choosing a credit card and a guide to credit protection laws.

Lost and Stolen Credit Cards

Immediately call the card issuer when you suspect a credit or charge card has been lost or stolen. Once you report the loss or theft of a card, you have no further responsibility for unauthorized charges. In any event, your maximum liability under federal law is $50 per card.

By federal law, once you report the loss or theft of a card, you have no further responsibility for unauthorized charges. In any event, your maximum liability under federal law is $50 per card.

The Minimum Earnings For Filing Taxes

Minimum earnings for filing taxes 2. Minimum earnings for filing taxes   Maximum Amount Contributable (MAC) Table of Contents Components of Your MAC How Do I Figure My MAC?Elective deferrals only. Minimum earnings for filing taxes Nonelective contributions only. Minimum earnings for filing taxes Elective deferrals and nonelective contributions. Minimum earnings for filing taxes When Should I Figure My MAC? Throughout this publication, the limit on the amount that can be contributed to your 403(b) account for any year is referred to as your maximum amount contributable (MAC). Minimum earnings for filing taxes This chapter: Introduces the components of your MAC, Tells you how to figure your MAC, and Tells you when to figure your MAC. Minimum earnings for filing taxes Components of Your MAC Generally, before you can determine your MAC, you must first figure the components of your MAC. Minimum earnings for filing taxes The components of your MAC are: The limit on annual additions (chapter 3), and The limit on elective deferrals (chapter 4). Minimum earnings for filing taxes How Do I Figure My MAC? Generally, contributions to your 403(b) account are limited to the lesser of: The limit on annual additions, or The limit on elective deferrals. Minimum earnings for filing taxes Depending upon the type of contributions made to your 403(b) account, only one of the limits may apply to you. Minimum earnings for filing taxes Which limit applies. Minimum earnings for filing taxes   Whether you must apply one or both of the limits depends on the type of contributions made to your 403(b) account during the year. Minimum earnings for filing taxes Elective deferrals only. Minimum earnings for filing taxes   If the only contributions made to your 403(b) account during the year were elective deferrals made under a salary reduction agreement, you will need to figure both of the limits. Minimum earnings for filing taxes Your MAC is the lesser of the two limits. Minimum earnings for filing taxes Nonelective contributions only. Minimum earnings for filing taxes   If the only contributions made to your 403(b) account during the year were nonelective contributions (employer contributions not made under a salary reduction agreement), you will only need to figure the limit on annual additions. Minimum earnings for filing taxes Your MAC is the limit on annual additions. Minimum earnings for filing taxes Elective deferrals and nonelective contributions. Minimum earnings for filing taxes   If the contributions made to your 403(b) account were a combination of both elective deferrals made under a salary reduction agreement and nonelective contributions (employer contributions not made under a salary reduction agreement), you will need to figure both limits. Minimum earnings for filing taxes Your MAC is the limit on the annual additions. Minimum earnings for filing taxes   You need to figure the limit on elective deferrals to determine if you have excess elective deferrals, which are explained in chapter 7. Minimum earnings for filing taxes Worksheets. Minimum earnings for filing taxes   Worksheets are available in chapter 9 to help you figure your MAC. Minimum earnings for filing taxes When Should I Figure My MAC? At the beginning of 2014, you should refigure your 2013 MAC based on your actual compensation for 2013. Minimum earnings for filing taxes This will allow you to determine if the amount that has been contributed to your 403(b) account for 2013 has exceeded the allowable limits. Minimum earnings for filing taxes In some cases, this will allow you to avoid penalties and additional taxes. Minimum earnings for filing taxes See chapter 7. Minimum earnings for filing taxes Generally, you should figure your MAC for the current year at the beginning of each tax year using a conservative estimate of your compensation. Minimum earnings for filing taxes If your compensation changes during the year, you should refigure your MAC based on a revised conservative estimate. Minimum earnings for filing taxes By doing this, you will be able to determine if contributions to your 403(b) account can be increased or should be decreased for the year. Minimum earnings for filing taxes Prev  Up  Next   Home   More Online Publications