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State Tax Online

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State Tax Online

State tax online Index Symbols $10,000, cash payments over, Introduction A Assistance (see Tax help) C Cash transactions over $10,000, Introduction F Form, Who Must File Form 8300? 8300, Who Must File Form 8300? Free tax services, How To Get Tax Help H Help (see Tax help) M More information (see Tax help) P Publications (see Tax help) R Reporting cash payments over $10,000, Introduction T Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. State tax online TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
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Tips for Taxpayers, Victims about Identity Theft and Tax Returns

IRS YouTube Videos
ID Theft: IRS Efforts on Identity Theft

FS-2014-2, January 2014

Identity theft remains a top priority for the Internal Revenue Service in 2014. Identity theft is one of the fastest growing crimes nationwide, and refund fraud caused by identity theft is one of the biggest challenges facing the IRS. This year, the IRS continues to take new steps and strong actions to protect taxpayers and help victims of identity theft and refund fraud.

Stopping refund fraud related to identity theft is a top priority for the tax agency. The IRS is focused on preventing, detecting and resolving identity theft cases as soon as possible. The IRS has more than 3,000 employees working on identity theft cases. We have trained more than 35,000 employees who work with taxpayers to recognize and provide assistance when identity theft occurs.

Taxpayers can encounter identity theft involving their tax returns in several ways. One instance is where identity thieves try filing fraudulent refund claims using another person’s identifying information, which has been stolen. Innocent taxpayers are victimized because their refunds are delayed.

Here are some tips to protect you from becoming a victim, and steps to take if you think someone may have filed a tax return using your name:

Tips to protect you from becoming a victim of identity theft

  • Don’t carry your Social Security card or any documents that include your Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN).
  • Don’t give a business your SSN or ITIN just because they ask. Give it only when required.
  • Protect your financial information.
  • Check your credit report every 12 months.
  • Secure personal information in your home.
  • Protect your personal computers by using firewalls and anti-spam/virus software, updating security patches and changing passwords for Internet accounts.
  • Don’t give personal information over the phone, through the mail or on the Internet unless you have initiated the contact or you are sure you know who you are dealing with.

If your tax records are not currently affected by identity theft, but you believe you may be at risk due to a lost or stolen purse or wallet, questionable credit card activity or credit report, contact the IRS Identity Protection Specialized Unit at 800-908-4490, extension 245 (Monday - Friday, 7 a.m. - 7 p.m. local time; Alaska and Hawaii follow Pacific time).

If you believe you’re a victim of identity theft

Be alert to possible identity theft if you receive a notice from the IRS or learn from your tax professional that:

  • More than one tax return for you was filed;
  • You have a balance due, refund offset or have had collection actions taken against you for a year you did not file a tax return;
  • IRS records indicate you received more wages than you actually earned or
  • Your state or federal benefits were reduced or cancelled because the agency received information reporting an income change.

If you receive a notice from the IRS and you suspect your identity has been used fraudulently, respond immediately by calling the number on the notice.

If you did not receive an IRS notice but believe you’ve been the victim of identity theft, contact the IRS Identity Protection Specialized Unit at 800-908-4490, extension 245 right away so we can take steps to secure your tax account and match your SSN or ITIN.

Also, fill out the IRS Identity Theft Affidavit, Form 14039. Please write legibly and follow the directions on the back of the form that relate to your specific circumstances.

In addition, we recommend you take additional steps with agencies outside the IRS:

  • Report incidents of identity theft to the Federal Trade Commission at www.consumer.ftc.gov or the FTC Identity Theft hotline at 877-438-4338 or TTY 866-653-4261.
  • File a report with the local police.
  • Contact the fraud departments of the three major credit bureaus:
    • Equifax – www.equifax.com, 800-525-6285
    • Experian – www.experian.com, 888-397-3742
    • TransUnion – www.transunion.com, 800-680-7289
  • Close any accounts that have been tampered with or opened fraudulently.

More information is available at IRS.gov:

Help if you have reported an identity theft case to the IRS and are waiting for your federal tax refund

The IRS is working to speed up and further streamline identity theft case resolution to help innocent taxpayers.

The IRS more than doubled the level of employees dedicated to working identity theft cases between 2011 and 2012.  As the IRS enters the 2014 filing season, we now have more than 3,000 employees working identity theft issues.

These are extremely complex cases to resolve, frequently touching on multiple issues and multiple tax years. Cases of resolving identity can be complicated by the thieves themselves contacting the IRS. Due to the complexity of the situation, this is a time-consuming process. Taxpayers are likely to see their refunds delayed for an extended period of time while we take the necessary actions to resolve the matter. A typical case can take about 180 days to resolve, and the IRS is working to reduce that time period.

If you have an open identity theft case that is being worked by the IRS, you need to continue to file your tax returns during this period.

For victims of identity theft who have previously been in contact with the IRS and have not achieved a resolution to their case, you may contact the IRS Identity Protection Specialized Unit, toll-free, at 800-908-4490. If you are unable to get your issue resolved and are experiencing financial difficulties, contact the Taxpayer Advocate Service toll-free at 877-777-4778.

More Information

It is a top priority for the IRS to help victims and reduce the time it takes to resolve cases. In addition, the IRS continues to aggressively expand its efforts to protect and prevent refund fraud involving identity theft before it occurs as well as work with federal, state and local officials to pursue the perpetrators of this fraud.

For more information, see the special identity theft section on IRS.gov and IRS Fact Sheet 2014-1, IRS Combats Identity Theft and Refund Fraud on Many Fronts.

Page Last Reviewed or Updated: 07-Jan-2014

The State Tax Online

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