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Tax Act 2011 Login

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Tax Act 2011 Login

Tax act 2011 login 5. Tax act 2011 login   Table and Worksheets for the Self-Employed Table of Contents Community property laws. Tax act 2011 login As discussed in chapters 2 and 4, if you are self-employed, you must use the rate table or rate worksheet and deduction worksheet to figure your deduction for contributions you made for yourself to a SEP-IRA or qualified plan. Tax act 2011 login First, use either the rate table or rate worksheet to find your reduced contribution rate. Tax act 2011 login Then complete the deduction worksheet to figure your deduction for contributions. Tax act 2011 login The table and the worksheets in chapter 5 apply only to self-employed individuals who have only one defined contribution plan, such as a profit-sharing plan. Tax act 2011 login A SEP plan is treated as a profit-sharing plan. Tax act 2011 login However, do not use this worksheet for SARSEPs. Tax act 2011 login Rate table for self-employed. Tax act 2011 login   If your plan's contribution rate is a whole percentage (for example, 12% rather than 12½%), you can use the table on the next page to find your reduced contribution rate. Tax act 2011 login Otherwise, use the rate worksheet provided below. Tax act 2011 login   First, find your plan contribution rate (the contribution rate stated in your plan) in Column A of the table. Tax act 2011 login Then read across to the rate under Column B. Tax act 2011 login Enter the rate from Column B in step 4 of the Deduction Worksheet for Self-Employed on this page. Tax act 2011 login    Example. Tax act 2011 login You are a sole proprietor with no employees. Tax act 2011 login If your plan's contribution rate is 10% of a participant's compensation, your rate is 0. Tax act 2011 login 090909. Tax act 2011 login Enter this rate in step 4 of the Deduction Worksheet for Self-Employed on this page. Tax act 2011 login Deduction Worksheet for Self-Employed   Step 1           Enter your net profit from line 31, Schedule C (Form 1040); line 3, Schedule C-EZ (Form 1040); line 34, Schedule F (Form 1040)*; or box 14, code A**, Schedule K-1 (Form 1065)*. Tax act 2011 login For information on other income included in net profit from self-employment, see the Instructions for Schedule SE, Form 1040. Tax act 2011 login       *Reduce this amount by any amount reported on Schedule SE (Form 1040), line 1b. Tax act 2011 login       **General partners should reduce this amount by the same additional expenses subtracted from box 14, code A to determine the amount on line 1 or 2 of Schedule SE. Tax act 2011 login     Step 2           Enter your deduction for self-employment tax from Form 1040, line 27             Step 3           Net earnings from self-employment. Tax act 2011 login Subtract step 2 from step 1     Step 4           Enter your rate from the Rate Table for Self-Employed or Rate Worksheet for Self-Employed     Step 5           Multiply step 3 by step 4     Step 6           Multiply $255,000 by your plan contribution rate (not the reduced rate)     Step 7           Enter the smaller of step 5 or step 6     Step 8           Contribution dollar limit $51,000     • If you made any elective deferrals to your self-employed plan, go to step 9. Tax act 2011 login         • Otherwise, skip steps 9 through 20 and enter the smaller of step 7 or step 8 on step 21. Tax act 2011 login       Step 9           Enter your allowable elective deferrals (including designated Roth contributions) made to your self-employed plan during 2013. Tax act 2011 login Do not enter more than $17,500     Step 10           Subtract step 9 from step 8     Step 11           Subtract step 9 from step 3       Step 12           Enter one-half of step 11     Step 13           Enter the smallest of step 7, 10, or 12     Step 14           Subtract step 13 from step 3     Step 15           Enter the smaller of step 9 or step 14       • If you made catch-up contributions, go to step 16. Tax act 2011 login         • Otherwise, skip steps 16 through 18 and go to step 19. Tax act 2011 login       Step 16           Subtract step 15 from step 14     Step 17           Enter your catch-up contributions (including designated Roth contributions), if any. Tax act 2011 login Do not enter more than $5,500     Step 18           Enter the smaller of step 16 or step 17     Step 19           Add steps 13, 15, and 18. Tax act 2011 login     Step 20           Enter the amount of designated Roth contributions included on lines 9 and 17. Tax act 2011 login     Step 21           Subtract step 20 from step 19. Tax act 2011 login This is your maximum deductible contribution. Tax act 2011 login                 Next: Enter your actual contribution, not to exceed your maximum deductible contribution, on Form 1040, line 28. Tax act 2011 login   Rate worksheet for self-employed. Tax act 2011 login   If your plan's contribution rate is not a whole percentage (for example, 10½%), you cannot use the Rate Table for Self-Employed. Tax act 2011 login Use the following worksheet instead. Tax act 2011 login Rate Worksheet for Self-Employed 1) Plan contribution rate as a decimal (for example, 10½% = 0. Tax act 2011 login 105)   2) Rate in line 1 plus 1 (for example, 0. Tax act 2011 login 105 + 1 = 1. Tax act 2011 login 105)   3) Self-employed rate as a decimal rounded to at least 3 decimal places (line 1 ÷ line 2) (for example, 0. Tax act 2011 login 105 ÷ 1. Tax act 2011 login 105 = 0. Tax act 2011 login 095)   Figuring your deduction. Tax act 2011 login   Now that you have your self-employed rate from either the rate table or rate worksheet, you can figure your maximum deduction for contributions for yourself by completing the Deduction Worksheet for Self-Employed. Tax act 2011 login Community property laws. Tax act 2011 login   If you reside in a community property state and you are married and filing a separate return, disregard community property laws for step 1 of the Deduction Worksheet for Self-Employed. Tax act 2011 login Enter on step 1 the total net profit you actually earned. Tax act 2011 login Rate Table for Self-Employed Column A  If the plan contri- bution rate is: (shown as %) Column B  Your rate is: (shown as decimal) 1 . Tax act 2011 login 009901 2 . Tax act 2011 login 019608 3 . Tax act 2011 login 029126 4 . Tax act 2011 login 038462 5 . Tax act 2011 login 047619 6 . Tax act 2011 login 056604 7 . Tax act 2011 login 065421 8 . Tax act 2011 login 074074 9 . Tax act 2011 login 082569 10 . Tax act 2011 login 090909 11 . Tax act 2011 login 099099 12 . Tax act 2011 login 107143 13 . Tax act 2011 login 115044 14 . Tax act 2011 login 122807 15 . Tax act 2011 login 130435 16 . Tax act 2011 login 137931 17 . Tax act 2011 login 145299 18 . Tax act 2011 login 152542 19 . Tax act 2011 login 159664 20 . Tax act 2011 login 166667 21 . Tax act 2011 login 173554 22 . Tax act 2011 login 180328 23 . Tax act 2011 login 186992 24 . Tax act 2011 login 193548 25* . Tax act 2011 login 200000* *The deduction for annual employer contributions (other than elective deferrals) to a SEP plan, a profit-sharing plan, or a money purchase plan cannot be more than 20% of your net earnings (figured without deducting contributions for yourself) from the business that has the plan. Tax act 2011 login Example. Tax act 2011 login You are a sole proprietor with no employees. Tax act 2011 login The terms of your plan provide that you contribute 8½% (. Tax act 2011 login 085) of your compensation to your plan. Tax act 2011 login Your net profit from line 31, Schedule C (Form 1040) is $200,000. Tax act 2011 login You have no elective deferrals or catch-up contributions. Tax act 2011 login Your self-employment tax deduction on line 27 of Form 1040 is $9,728. Tax act 2011 login See the filled-in portions of both Schedule SE (Form 1040), Self-Employment Income, and Form 1040, later. Tax act 2011 login You figure your self-employed rate and maximum deduction for employer contributions you made for yourself as follows. Tax act 2011 login Deduction Worksheet for Self-Employed   Step 1           Enter your net profit from line 31, Schedule C (Form 1040); line 3, Schedule C-EZ (Form 1040); line 34, Schedule F (Form 1040)*; or box 14, code A**, Schedule K-1 (Form 1065)*. Tax act 2011 login For information on other income included in net profit from self-employment, see the Instructions for Schedule SE, Form 1040. Tax act 2011 login $200,000     *Reduce this amount by any amount reported on Schedule SE (Form 1040), line 1b. Tax act 2011 login       **General partners should reduce this amount by the same additional expenses subtracted from box 14, code A to determine the amount on line 1 or 2 of Schedule SE. Tax act 2011 login     Step 2           Enter your deduction for self-employment tax from Form 1040, line 27 9,728           Step 3           Net earnings from self-employment. Tax act 2011 login Subtract step 2 from step 1 190,272   Step 4           Enter your rate from the Rate Table for Self-Employed or Rate Worksheet for Self-Employed 0. Tax act 2011 login 078   Step 5           Multiply step 3 by step 4 14,841   Step 6           Multiply $255,000 by your plan contribution rate (not the reduced rate) 21,675   Step 7           Enter the smaller of step 5 or step 6 14,841   Step 8           Contribution dollar limit $51,000     • If you made any elective deferrals to your self-employed plan, go to step 9. Tax act 2011 login         • Otherwise, skip steps 9 through 20 and enter the smaller of step 7 or step 8 on step 21. Tax act 2011 login       Step 9           Enter your allowable elective deferrals (including designated Roth contributions) made to your self-employed plan during 2013. Tax act 2011 login Do not enter more than $17,500 N/A   Step 10           Subtract step 9 from step 8     Step 11           Subtract step 9 from step 3       Step 12           Enter one-half of step 11     Step 13           Enter the smallest of step 7, 10, or 12     Step 14           Subtract step 13 from step 3     Step 15           Enter the smaller of step 9 or step 14       • If you made catch-up contributions, go to step 16. Tax act 2011 login         • Otherwise, skip steps 16 through 18 and go to step 19. Tax act 2011 login       Step 16           Subtract step 15 from step 14     Step 17           Enter your catch-up contributions (including designated Roth contributions), if any. Tax act 2011 login Do not enter more than $5,500     Step 18           Enter the smaller of step 16 or step 17     Step 19           Add steps 13, 15, and 18. Tax act 2011 login     Step 20           Enter the amount of designated Roth contributions included on lines 9 and 17     Step 21           Subtract step 20 from step 19. Tax act 2011 login This is your maximum deductible contribution $14,841                 Next: Enter your actual contribution, not to exceed your maximum deductible contribution, on Form 1040, line 28. Tax act 2011 login   See the filled-in Deduction Worksheet for Self-Employed on this page. Tax act 2011 login Rate Worksheet for Self-Employed 1) Plan contribution rate as a decimal (for example, 10½% = 0. Tax act 2011 login 105) 0. Tax act 2011 login 085 2) Rate in line 1 plus 1 (for example, 0. Tax act 2011 login 105 + 1 = 1. Tax act 2011 login 105) 1. Tax act 2011 login 085 3) Self-employed rate as a decimal rounded to at least 3 decimal places (line 1 ÷ line 2) (for example, 0. Tax act 2011 login 105 ÷ 1. Tax act 2011 login 105 = 0. Tax act 2011 login 095) 0. Tax act 2011 login 078 This image is too large to be displayed in the current screen. Tax act 2011 login Please click the link to view the image. Tax act 2011 login Portion of Form 1040 and Portion of Schedule SE Prev  Up  Next   Home   More Online Publications
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The Tax Act 2011 Login

Tax act 2011 login 2. Tax act 2011 login   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. Tax act 2011 login Providing information. Tax act 2011 login Definitions of Nontaxable UsesCustom application of fertilizer and pesticide. Tax act 2011 login Fuel used between airfield and farm. Tax act 2011 login Fuel not used for farming. Tax act 2011 login Vehicles not considered highway vehicles. Tax act 2011 login 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. Tax act 2011 login This chapter lists the nontaxable uses of each fuel and defines the nontaxable uses. Tax act 2011 login Information on the refund of second tax is included. Tax act 2011 login This chapter also explains credits and refunds for the biodiesel or renewable diesel mixture credits, and the alternative fuel mixture and alternative fuel credits. Tax act 2011 login 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. Tax act 2011 login Exported taxable fuel. Tax act 2011 login   The claim rates for exported taxable fuel are listed on Schedule C (Form 720), Schedule 1 (Form 8849), and Form 4136. Tax act 2011 login Taxpayers making a claim for exported taxable fuel must include with their records proof of exportation. Tax act 2011 login 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. Tax act 2011 login Gasoline and Aviation Gasoline Ultimate Purchasers. Tax act 2011 login   The following are the uses of gasoline (defined earlier) for which a credit or refund may be allowable to an ultimate purchaser. Tax act 2011 login On a farm for farming purposes (credit only). Tax act 2011 login Off-highway business use. Tax act 2011 login Export. Tax act 2011 login In a boat engaged in commercial fishing. Tax act 2011 login In certain intercity and local buses. Tax act 2011 login In a school bus. Tax act 2011 login Exclusive use by a qualified blood collector organization. Tax act 2011 login In a highway vehicle owned by the United States that is not used on a highway. Tax act 2011 login Exclusive use by a nonprofit educational organization (see Sales by registered ultimate vendors and Credit Card Purchases, later). Tax act 2011 login 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). Tax act 2011 login In an aircraft or vehicle owned by an aircraft museum. Tax act 2011 login   The following are the uses of aviation gasoline for which a credit or refund may be allowable to an ultimate purchaser. Tax act 2011 login On a farm for farming purposes (credit only). Tax act 2011 login Export. Tax act 2011 login In foreign trade. Tax act 2011 login Certain helicopter and fixed-wing air ambulance uses. Tax act 2011 login In commercial aviation (other than foreign trade). Tax act 2011 login Exclusive use by a qualified blood collector organization. Tax act 2011 login Exclusive use by a nonprofit education organization (see Sales by registered ultimate vendors and Credit card purchases, later). Tax act 2011 login 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). Tax act 2011 login In an aircraft owned by an aircraft museum. Tax act 2011 login In military aircraft. Tax act 2011 login Claims by persons who paid the tax to the government. Tax act 2011 login   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. Tax act 2011 login See Filing Claims, later. Tax act 2011 login Sales by registered ultimate vendors. Tax act 2011 login   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. Tax act 2011 login A state or local government for its exclusive use (including essential government use by an Indian tribal government). Tax act 2011 login A nonprofit educational organization for its exclusive use. Tax act 2011 login   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. Tax act 2011 login A sample certificate is included as Model Certificate M in the Appendix. Tax act 2011 login The registered ultimate vendor must have the certificate at the time the credit or refund is claimed. Tax act 2011 login   The ultimate vendor must be registered by the IRS. Tax act 2011 login See Registration Requirements, earlier. Tax act 2011 login Credit card purchases. Tax act 2011 login   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. Tax act 2011 login   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. Tax act 2011 login How to make the claim. Tax act 2011 login   If the claim is made by the credit card issuer, see Schedule C  (Form 720) or Schedule 8 (Form 8849). Tax act 2011 login 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. Tax act 2011 login Ultimate purchasers. Tax act 2011 login   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. Tax act 2011 login On a farm for farming purposes. Tax act 2011 login Off-highway business use. Tax act 2011 login Export. Tax act 2011 login In a qualified local bus. Tax act 2011 login In a school bus. Tax act 2011 login Other than as a fuel in a propulsion engine of a diesel-powered highway vehicle (such as home heating oil). Tax act 2011 login Exclusive use by a qualified blood collector organization. Tax act 2011 login In a highway vehicle owned by the United States that is not used on a highway. Tax act 2011 login Exclusive use by a nonprofit educational organization (see Sales by Registered Ultimate Vendors and Credit Card Purchases, later). Tax act 2011 login 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). Tax act 2011 login In a vehicle owned by an aircraft museum. Tax act 2011 login As a fuel in a propulsion engine of a diesel-powered train. Tax act 2011 login 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. Tax act 2011 login 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. Tax act 2011 login Registered ultimate vendor (state use). Tax act 2011 login   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). Tax act 2011 login 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. Tax act 2011 login The ultimate vendor must be registered by the IRS. Tax act 2011 login See Registration Requirements, earlier. Tax act 2011 login Registered ultimate vendor (blocked pump). Tax act 2011 login   This is an ultimate vendor that sells undyed kerosene from a blocked pump. Tax act 2011 login   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. Tax act 2011 login Blocked pump. Tax act 2011 login   A blocked pump is a fuel pump that meets all the following requirements. Tax act 2011 login It is used to make retail sales of undyed kerosene for use by the buyer in any nontaxable use. Tax act 2011 login It is at a fixed location. Tax act 2011 login It is identified with a legible and conspicuous notice stating, “UNDYED UNTAXED KEROSENE, NONTAXABLE USE ONLY. Tax act 2011 login ” It meets either of the following conditions. Tax act 2011 login It cannot reasonably be used to dispense fuel directly into the fuel supply tank of a diesel-powered highway vehicle or train. Tax act 2011 login 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. Tax act 2011 login Registered ultimate vendor (certain intercity and local buses). Tax act 2011 login   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. Tax act 2011 login   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. Tax act 2011 login A sample waiver is included as Model Waiver N in the Appendix. Tax act 2011 login The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. Tax act 2011 login Credit Card Purchases. Tax act 2011 login   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. Tax act 2011 login   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. Tax act 2011 login 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. Tax act 2011 login The claim rate for nontaxable use of a diesel-water fuel emulsion taxed at $. Tax act 2011 login 198 per gallon is $. Tax act 2011 login 197 (if exported, the claim rate is $. Tax act 2011 login 198). Tax act 2011 login 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. Tax act 2011 login On a farm for farming purposes. Tax act 2011 login Off-highway business use. Tax act 2011 login Export. Tax act 2011 login In a qualified local bus. Tax act 2011 login In a school bus. Tax act 2011 login Other than as fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway use). Tax act 2011 login Exclusive use by a qualified blood collector organization. Tax act 2011 login In a highway vehicle owned by the United States that is not used on a highway. Tax act 2011 login Exclusive use by a nonprofit educational organization. Tax act 2011 login Exclusive use by a state, political subdivision of a state, or the District of Columbia. Tax act 2011 login In an aircraft or vehicle owned by an aircraft museum. Tax act 2011 login Blender claims. Tax act 2011 login   The claim rate for undyed diesel fuel taxed at $. Tax act 2011 login 244 and used to produce a diesel-water fuel emulsion is $. Tax act 2011 login 046 per gallon of diesel fuel so used. Tax act 2011 login The blender must be registered by the IRS in order to make the claim. Tax act 2011 login 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 $. Tax act 2011 login 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. Tax act 2011 login Kerosene for Use in Aviation Ultimate purchasers. Tax act 2011 login   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. Tax act 2011 login   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. Tax act 2011 login Generally, the ultimate purchaser is the aircraft operator. Tax act 2011 login   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. Tax act 2011 login On a farm for farming purposes. Tax act 2011 login Certain helicopter and fixed-wing aircraft uses. Tax act 2011 login Exclusive use by a qualified blood collector organization. Tax act 2011 login Exclusive use by a nonprofit educational organization. Tax act 2011 login In an aircraft owned by an aircraft museum. Tax act 2011 login In military aircraft. Tax act 2011 login Kerosene for use partly in commercial aviation and partly in nonexempt, noncommercial aviation. Tax act 2011 login   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. Tax act 2011 login 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. Tax act 2011 login   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. Tax act 2011 login For kerosene purchased with the certificate, used in commercial aviation, and taxed at $. Tax act 2011 login 244 per gallon, use of the certificate will be treated as a waiver of the right to claim a credit or refund for the $. Tax act 2011 login 025 per gallon part of the tax. Tax act 2011 login The ultimate vendor may make this claim. Tax act 2011 login The operator may make a claim for the $. Tax act 2011 login 175 tax per gallon of the kerosene, but cannot waive the right to make the claim for the $. Tax act 2011 login 175 tax per gallon. Tax act 2011 login Sales by Registered Ultimate Vendors Kerosene for use in commercial aviation or noncommercial aviation. Tax act 2011 login   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. Tax act 2011 login A sample waiver is included as Model Waiver L in the Appendix. Tax act 2011 login The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. Tax act 2011 login   Noncommercial aviation means any use of an aircraft not described as commercial aviation. Tax act 2011 login For the definition of commercial aviation, see Commercial aviation on page 11. Tax act 2011 login Kerosene for use in nonexempt, noncommercial aviation. Tax act 2011 login   Only the registered ultimate vendor may claim a credit or payment for sales of kerosene for use in nonexempt, noncommercial aviation. Tax act 2011 login The ultimate vendor must be registered by the IRS (activity letter UA) and have the required certificate from the ultimate purchaser. Tax act 2011 login A sample certificate is included as Model Certificate Q in the Appendix. Tax act 2011 login The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. Tax act 2011 login Kerosene for use in aviation by a state or local government. Tax act 2011 login   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). Tax act 2011 login 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. Tax act 2011 login The ultimate vendor must be registered by the IRS (activity letter UV) and have the required certificate from the ultimate purchaser. Tax act 2011 login A sample certificate is included as Model Certificate P in the Appendix. Tax act 2011 login The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. Tax act 2011 login Credit card purchases. Tax act 2011 login   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. Tax act 2011 login   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. Tax act 2011 login Other Fuels (Including Alternative Fuels) Credit or refund for nontaxable use of taxed Other Fuels may be allowable to an ultimate purchaser. Tax act 2011 login 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. Tax act 2011 login The following are the nontaxable uses of Other Fuels for which a credit or refund may be allowable to the ultimate purchaser. Tax act 2011 login On a farm for farming purposes. Tax act 2011 login Off-highway business use. Tax act 2011 login In a boat engaged in commercial fishing. Tax act 2011 login In certain intercity and local buses. Tax act 2011 login In a school bus. Tax act 2011 login In a qualified local bus. Tax act 2011 login Exclusive use by a qualified blood collector organization. Tax act 2011 login Exclusive use by a nonprofit educational organization. Tax act 2011 login Exclusive use by a state, political subdivision of a state, or the District of Columbia. Tax act 2011 login In an aircraft or vehicle owned by an aircraft museum. Tax act 2011 login Use in any boat operated by the United States for its exclusive use or any vessel of war of any foreign nation. Tax act 2011 login See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit, later. Tax act 2011 login Refunds of Second Tax The tax on dyed diesel fuel for inland waterways fuel use applies at the rate listed on Form 720. Tax act 2011 login This is in addition to all other taxes imposed on the sale or use of the fuel. Tax act 2011 login The section 4081(e) refund (discussed below) cannot be claimed. Tax act 2011 login 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. Tax act 2011 login No credit against any tax is allowed for this tax. Tax act 2011 login For information about taxable events, see the discussions under Gasoline, Diesel Fuel and Kerosene and Kerosene for Use in Aviation in chapter 1. Tax act 2011 login Conditions to allowance of refund. Tax act 2011 login   A claim for refund of the tax is allowed only if all the following conditions are met. Tax act 2011 login A tax on the fuel was paid to the government and not credited or refunded (the “first tax”). Tax act 2011 login After the first tax was imposed, another tax was imposed on the same fuel and was paid to the government (the “second tax”). Tax act 2011 login The person that paid the second tax filed a timely claim for refund containing the information required (see Refund claim, later). Tax act 2011 login The person that paid the first tax has met the reporting requirements, discussed next. Tax act 2011 login Reporting requirements. Tax act 2011 login   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. Tax act 2011 login A model first taxpayer's report is shown in the Appendix as Model Certificate B. Tax act 2011 login The report must contain all information needed to complete the model. Tax act 2011 login   By the due date for filing the Form 720, you must also send a separate copy of the report to the following address. Tax act 2011 login Department of the Treasury Internal Revenue Service  Cincinnati, OH 45999-0555 Write “EXCISE – FIRST TAXPAYER'S REPORT” across the top of that copy. Tax act 2011 login Optional reporting. Tax act 2011 login   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. Tax act 2011 login 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. Tax act 2011 login Providing information. Tax act 2011 login   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. Tax act 2011 login If an optional report is filed, a copy should (but is not required to) be given to the buyer or owner. Tax act 2011 login   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. Tax act 2011 login 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. Tax act 2011 login A model statement of subsequent seller is shown in the Appendix as Model Certificate A. Tax act 2011 login The statement must contain all information necessary to complete the model. Tax act 2011 login   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. Tax act 2011 login Each buyer must be given a copy of the report. Tax act 2011 login Refund claim. Tax act 2011 login   You must have filed Form 720 and paid the second tax before you file for a refund of that tax. Tax act 2011 login You must make your claim for refund on Form 8849. Tax act 2011 login Complete Schedule 5 (Form 8849) and attach it to your Form 8849. Tax act 2011 login Do not include this claim with a claim under another tax provision. Tax act 2011 login You must not have included the second tax in the price of the fuel and must not have collected it from the purchaser. Tax act 2011 login You must submit the following information with your claim. Tax act 2011 login A copy of the first taxpayer's report (discussed earlier). Tax act 2011 login A copy of the statement of subsequent seller if the fuel was bought from someone other than the first taxpayer. Tax act 2011 login Definitions of Nontaxable Uses This section provides definitions of the terms used in Table 2-1 for nontaxable uses. Tax act 2011 login If applicable, the type of use number from Table 2-1 is indicated in each heading. Tax act 2011 login Type of use table. Tax act 2011 login   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. Tax act 2011 login For type of use 2, the mobile machinery parenthetical applies only to Form 8849 and Form 720. Tax act 2011 login Table 2-1. Tax act 2011 login Type of Use Table No. Tax act 2011 login 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. Tax act 2011 login 1). Tax act 2011 login   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. Tax act 2011 login Farm. Tax act 2011 login   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. Tax act 2011 login It also includes structures such as greenhouses used primarily for the raising of agricultural or horticultural commodities. Tax act 2011 login A fish farm is an area where fish are grown or raised — not merely caught or harvested. Tax act 2011 login Farming purposes. Tax act 2011 login   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. Tax act 2011 login To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. Tax act 2011 login To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. Tax act 2011 login To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. Tax act 2011 login To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. Tax act 2011 login For this use to qualify, you must have produced more than half the commodity so treated during the tax year. Tax act 2011 login Commodity means a single raw product. Tax act 2011 login For example, apples and peaches are two separate commodities. Tax act 2011 login 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. Tax act 2011 login , is incidental to your farming operations. Tax act 2011 login Your tree operations will be incidental only if they are minor in nature when compared to the total farming operations. Tax act 2011 login   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. Tax act 2011 login However, see Custom application of fertilizer and pesticide, next. Tax act 2011 login   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. Tax act 2011 login 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. Tax act 2011 login Custom application of fertilizer and pesticide. Tax act 2011 login   Fuel used on a farm for farming purposes includes fuel used in the application of fertilizer, pesticides, or other substances, including aerial applications. Tax act 2011 login Generally, the applicator is treated as having used the fuel on a farm for farming purposes. Tax act 2011 login For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. Tax act 2011 login 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. Tax act 2011 login Fuel used between airfield and farm. Tax act 2011 login   Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as a farming purpose. Tax act 2011 login Fuel not used for farming. Tax act 2011 login   Fuel is not used on a farm for farming purposes if it is used in any of the following ways. Tax act 2011 login 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. Tax act 2011 login For personal use, such as mowing the lawn. Tax act 2011 login In processing, packaging, freezing, or canning operations. Tax act 2011 login In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. Tax act 2011 login Off-highway business use (No. Tax act 2011 login 2). Tax act 2011 login   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. Tax act 2011 login The terms “highway vehicle,” “public highway,” and “registered” are defined below. Tax act 2011 login Do not consider any use in a boat as an off-highway business use. Tax act 2011 login   Off-highway business use includes fuels used in any of the following ways. Tax act 2011 login In stationary machines such as generators, compressors, power saws, and similar equipment. Tax act 2011 login For cleaning purposes. Tax act 2011 login In forklift trucks, bulldozers, and earthmovers. Tax act 2011 login   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. Tax act 2011 login Example. Tax act 2011 login Caroline owns a landscaping business. Tax act 2011 login She uses power lawn mowers and chain saws in her business. Tax act 2011 login The gasoline used in the power lawn mowers and chain saws qualifies as fuel used in an off-highway business use. Tax act 2011 login The gasoline used in her personal lawn mower at home does not qualify. Tax act 2011 login Highway vehicle. Tax act 2011 login   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. Tax act 2011 login Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. Tax act 2011 login 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. Tax act 2011 login A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). Tax act 2011 login A special kind of cargo, goods, supplies, or materials. Tax act 2011 login Some off-highway task unrelated to highway transportation, except as discussed next. Tax act 2011 login Vehicles not considered highway vehicles. Tax act 2011 login   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the credit or refund of fuel taxes. Tax act 2011 login Specially designed mobile machinery for nontransportation functions. Tax act 2011 login A self-propelled vehicle is not a highway vehicle if all the following apply. Tax act 2011 login 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. Tax act 2011 login 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. Tax act 2011 login 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. Tax act 2011 login The vehicle must have traveled less than 7,500 miles on public highways during the taxable year. Tax act 2011 login Vehicles specially designed for off-highway transportation. Tax act 2011 login 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. Tax act 2011 login 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. Tax act 2011 login It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. Tax act 2011 login Nontransportation trailers and semitrailers. Tax act 2011 login 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. Tax act 2011 login For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. Tax act 2011 login Public highway. Tax act 2011 login   A public highway includes any road in the United States that is not a private roadway. Tax act 2011 login This includes federal, state, county, and city roads and streets. Tax act 2011 login Registered. Tax act 2011 login   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. Tax act 2011 login Any highway vehicle operated under a dealer's tag, license, or permit is considered registered. Tax act 2011 login 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. Tax act 2011 login Dual use of propulsion motor. Tax act 2011 login   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. Tax act 2011 login It does not matter if the special equipment is mounted on the vehicle. Tax act 2011 login Example. Tax act 2011 login The motor of a registered concrete-mixer truck operates both the engine and the mixing unit by means of a power take-off. Tax act 2011 login The fuel used in the motor to run the mixer is not off-highway business use. Tax act 2011 login Use in separate motor. Tax act 2011 login   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. Tax act 2011 login 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. Tax act 2011 login You may make a reasonable estimate based on your operating experience and supported by your records. Tax act 2011 login   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. Tax act 2011 login Add to this amount the fuel consumed while idling or warming up the motor before propelling the vehicle. Tax act 2011 login The difference between your total fuel used and the fuel used to propel the vehicle is the fuel used in the separate motor. Tax act 2011 login Example. Tax act 2011 login Hazel owns a refrigerated truck. Tax act 2011 login It has a separate motor for the refrigeration unit. Tax act 2011 login The same tank supplies both motors. Tax act 2011 login Using the truck's hubometer, Hazel figures that 90% of the fuel was used to propel the truck. Tax act 2011 login Therefore, 10% of the fuel is used in an off-highway business use. Tax act 2011 login Fuel lost or destroyed. Tax act 2011 login   You cannot treat fuel lost or destroyed through spillage, fire, or other casualty as fuel used in an off-highway business use. Tax act 2011 login Export (No. Tax act 2011 login 3). Tax act 2011 login   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. Tax act 2011 login Fuel is not exported if it is in the fuel supply tank of a vehicle or aircraft. Tax act 2011 login In a boat engaged in commercial fishing (No. Tax act 2011 login 4). Tax act 2011 login   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. Tax act 2011 login They include boats used in both fresh and salt water fishing. Tax act 2011 login They do not include boats used for both sport fishing and commercial fishing on the same trip. Tax act 2011 login In certain intercity and local buses (No. Tax act 2011 login 5). Tax act 2011 login   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. Tax act 2011 login The bus must be engaged in one of the following activities. Tax act 2011 login Scheduled transportation along regular routes. Tax act 2011 login Nonscheduled operations if the seating capacity of the bus is at least 20 adults, not including the driver. Tax act 2011 login Vans and similar vehicles used for van-pooling or taxi service do not qualify. Tax act 2011 login Available to the general public. Tax act 2011 login   This means you offer service to more than a limited number of persons or organizations. Tax act 2011 login 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. Tax act 2011 login A bus does not qualify when its operator uses it to provide exclusive services to only one person, group, or organization. Tax act 2011 login Also, intercity bus transportation does not include transporting students and employees of schools or intercity transportation in a qualified local bus. Tax act 2011 login In a qualified local bus (No. Tax act 2011 login 6). Tax act 2011 login   In a qualified local bus means fuel used in a bus meeting all the following requirements. Tax act 2011 login It is engaged in furnishing (for compensation) intracity passenger land transportation available to the general public. Tax act 2011 login It operates along scheduled, regular routes. Tax act 2011 login It has a seating capacity of at least 20 adults (excluding the driver). Tax act 2011 login It is under contract with (or is receiving more than a nominal subsidy from) any state or local government to furnish the transportation. Tax act 2011 login Intracity passenger land transportation. Tax act 2011 login   This is the land transportation of passengers between points located within the same metropolitan area. Tax act 2011 login It includes transportation along routes that cross state, city, or county boundaries if the routes remain within the metropolitan area. Tax act 2011 login Under contract. Tax act 2011 login   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. Tax act 2011 login More than a nominal subsidy. Tax act 2011 login   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. Tax act 2011 login 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. Tax act 2011 login In a school bus (No. Tax act 2011 login 7). Tax act 2011 login   In a school bus means fuel used in a bus engaged in the transportation of students or employees of schools. Tax act 2011 login 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. Tax act 2011 login For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. Tax act 2011 login 8). Tax act 2011 login   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. Tax act 2011 login In foreign trade (No. Tax act 2011 login 9). Tax act 2011 login   In foreign trade means fuel used in civil aircraft employed in foreign trade or trade between the United States and any of its possessions. Tax act 2011 login The term trade includes the transportation of persons or property for hire and the making of the necessary preparations for such transportation. Tax act 2011 login In the case of aircraft registered in a foreign country, the country must allow reciprocal benefits for aircraft registered in the United States. Tax act 2011 login Certain helicopter and fixed-wing aircraft uses (No. Tax act 2011 login 10). Tax act 2011 login   Includes: Certain helicopter uses. Tax act 2011 login   Certain helicopter uses means fuel used by a helicopter for any of the following purposes. Tax act 2011 login Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. Tax act 2011 login Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Tax act 2011 login Providing emergency medical transportation. Tax act 2011 login   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. Tax act 2011 login For item (1), treat each flight segment as a separate flight. Tax act 2011 login Fixed-wing aircraft uses. Tax act 2011 login   Fixed-wing aircraft uses means fuel used by a fixed-wing aircraft for any of the following purposes. Tax act 2011 login Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Tax act 2011 login Providing emergency medical transportation. Tax act 2011 login The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. Tax act 2011 login 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. Tax act 2011 login Exclusive use by a qualified blood collector organization (No. Tax act 2011 login 11). Tax act 2011 login   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. Tax act 2011 login Qualified blood collector organization. Tax act 2011 login   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. Tax act 2011 login In a highway vehicle owned by the United States that is not used on a highway (No. Tax act 2011 login 12). Tax act 2011 login   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. Tax act 2011 login This use applies whether or not the vehicle is registered or required to be registered for highway use. Tax act 2011 login Exclusive use by a nonprofit educational organization (No. Tax act 2011 login 13). Tax act 2011 login   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. Tax act 2011 login It has a regular faculty and curriculum. Tax act 2011 login It has a regularly enrolled body of students who attend the place where the instruction normally occurs. Tax act 2011 login   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. Tax act 2011 login Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. Tax act 2011 login 14). Tax act 2011 login   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. Tax act 2011 login A state or local government is any state, any political subdivision thereof, or the District of Columbia. Tax act 2011 login 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. Tax act 2011 login Gasoline, diesel fuel, and kerosene used by the American Red Cross is considered to be the use of these fuels by a state. Tax act 2011 login In an aircraft or vehicle owned by an aircraft museum (No. Tax act 2011 login 15). Tax act 2011 login   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. Tax act 2011 login It is exempt from income tax as an organization described in section 501(c)(3). Tax act 2011 login It is operated as a museum under a state (or District of Columbia) charter. Tax act 2011 login It is operated exclusively for acquiring, exhibiting, and caring for aircraft of the type used for combat or transport in  World War II. Tax act 2011 login   The aircraft or vehicle (such as a ground servicing vehicle for aircraft) must be used exclusively for the purposes described in item (3). Tax act 2011 login In military aircraft (No. Tax act 2011 login 16). Tax act 2011 login   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. Tax act 2011 login In commercial aviation (other than foreign trade). Tax act 2011 login   See Commercial aviation, earlier, for the definition. Tax act 2011 login Use in a train. Tax act 2011 login   Use in a train means fuel used in the propulsion engine of equipment or machinery that rides on rails. Tax act 2011 login This includes use in a locomotive, work train, switching engine, and track maintenance machine. Tax act 2011 login 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. Tax act 2011 login 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. Tax act 2011 login Biodiesel or renewable diesel mixture credit claimant. Tax act 2011 login   Claimant produced a biodiesel mixture by mixing biodiesel with diesel fuel. Tax act 2011 login Claimant produced a renewable diesel mixture by mixing renewable diesel with liquid fuel (other than renewable diesel). Tax act 2011 login   The person that produced and sold or used the mixture in their trade or business is the only person eligible to make this claim. Tax act 2011 login The credit is based on the gallons of biodiesel or renewable diesel in the mixture. Tax act 2011 login 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. Tax act 2011 login Claim requirements. Tax act 2011 login   See the Instructions for Form 720 for the biodiesel or renewable diesel mixture claim requirements. Tax act 2011 login Alternative fuel credit claimant. Tax act 2011 login   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. Tax act 2011 login Carbon capture requirement. Tax act 2011 login   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. Tax act 2011 login Alternative fuel credit. Tax act 2011 login   The registered alternative fueler is the person eligible to make the claim. Tax act 2011 login 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. Tax act 2011 login An alternative fueler includes a person who sells for use or uses an alternative fuel in aviation. Tax act 2011 login Alternative fuel mixture credit claimant. Tax act 2011 login   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. Tax act 2011 login The credit is based on the gallons of alternative fuel in the mixture. Tax act 2011 login An alternative fuel mixture is a mixture of alternative fuel and section 4081 taxable fuel (gasoline, diesel fuel, or kerosene). Tax act 2011 login Registration. Tax act 2011 login   You must be registered by the IRS to be eligible to claim the section 6426 fuel credit. Tax act 2011 login See Registration Requirements in chapter 1. Tax act 2011 login Credits for fuel provide incentive for United States production. Tax act 2011 login   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. Tax act 2011 login The United States includes any possession of the United States. Tax act 2011 login Credit for fuels derived from paper or pulp production. Tax act 2011 login   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. Tax act 2011 login 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. Tax act 2011 login 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. Tax act 2011 login See Notice 2005-4 and the Instructions for Form 720 for more information. Tax act 2011 login Also see Notice 2013-26 on page 984 of I. Tax act 2011 login R. Tax act 2011 login B. Tax act 2011 login 2013-18 at www. Tax act 2011 login irs. Tax act 2011 login gov/pub/irs-irbs/irb13-18. Tax act 2011 login pdf; and see chapter 2, later. Tax act 2011 login Coordination with income tax credit. Tax act 2011 login   Only one credit may be taken for any amount of biodiesel or renewable diesel. Tax act 2011 login 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. Tax act 2011 login   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. Tax act 2011 login Any excess credit may claimed on Schedule C (Form 720), Schedule 3 (Form 8849), or Form 4136. Tax act 2011 login   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. Tax act 2011 login   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. Tax act 2011 login Filing Claims This section tells you how to make a claim for a credit or refund of excise taxes on fuels. Tax act 2011 login This section also covers recordkeeping requirements and when to include the credit or refund in your income. Tax act 2011 login 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. Tax act 2011 login In some cases, you will have to attach additional information. Tax act 2011 login You need to keep records that support your claim for a credit or refund. Tax act 2011 login 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. Tax act 2011 login Ultimate purchaser. Tax act 2011 login   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. Tax act 2011 login If you are an ultimate purchaser, you must keep the following records. Tax act 2011 login The number of gallons purchased and used during the period covered by your claim. Tax act 2011 login The dates of the purchases. Tax act 2011 login The names and addresses of suppliers and amounts purchased from each in the period covered by your claim. Tax act 2011 login The nontaxable use for which you used the fuel. Tax act 2011 login The number of gallons used for each nontaxable use. Tax act 2011 login It is important that your records show separately the number of gallons used for each nontaxable use that qualifies as a claim. Tax act 2011 login If the fuel is exported, you must have proof of exportation. Tax act 2011 login   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. Tax act 2011 login Exceptions. Tax act 2011 login    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. Tax act 2011 login However, see Claims by credit card issuers, later, for an exception. Tax act 2011 login The ultimate purchaser may not claim a credit or refund as follows. Tax act 2011 login 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. Tax act 2011 login A new certificate is required each year or when any information in the current certificate expires. Tax act 2011 login 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. Tax act 2011 login A new waiver is required each year or when any information in the current waiver expires. Tax act 2011 login 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. Tax act 2011 login A new waiver is required each year or when any information in the current waiver expires. Tax act 2011 login 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. Tax act 2011 login A new certificate is required each year or when any information in the current certificate expires. Tax act 2011 login Registered ultimate vendor. Tax act 2011 login   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. Tax act 2011 login If you are a registered ultimate vendor, you must keep certain information pertaining to the sale of the fuel. Tax act 2011 login   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. Tax act 2011 login You are required to have a valid certificate or waiver in your possession in order to make the claim. Tax act 2011 login   In addition, you must have a registration number that has not been revoked or suspended. Tax act 2011 login See Form 637. Tax act 2011 login State use. Tax act 2011 login   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. Tax act 2011 login 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. Tax act 2011 login The name and taxpayer identification number of each person (government unit) that bought the fuel. Tax act 2011 login The number of gallons sold to each person. Tax act 2011 login An unexpired certificate from the buyer. Tax act 2011 login See Model Certificate P in the Appendix. Tax act 2011 login 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. Tax act 2011 login Nonprofit educational organization and state use. Tax act 2011 login   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. Tax act 2011 login 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. Tax act 2011 login The name and taxpayer identification number of each person (nonprofit educational organization or government unit) that bought the fuel. Tax act 2011 login The number of gallons sold to each person. Tax act 2011 login An unexpired certificate from the buyer. Tax act 2011 login See Model Certificate M in the Appendix. Tax act 2011 login  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. Tax act 2011 login Blocked pump. Tax act 2011 login   To make a claim as an ultimate vendor (blocked pump), you must have a UP registration number. Tax act 2011 login 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. Tax act 2011 login The date of each sale. Tax act 2011 login The name and address of the buyer. Tax act 2011 login The number of gallons sold to that buyer. Tax act 2011 login Certain intercity and local bus use. Tax act 2011 login   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. Tax act 2011 login You must keep the following information. Tax act 2011 login The date of each sale. Tax act 2011 login The name and address of the buyer. Tax act 2011 login The number of gallons sold to the buyer. Tax act 2011 login A copy of the waiver signed by the buyer at the time the credit or payment is claimed. Tax act 2011 login See Model Waiver N in the Appendix. Tax act 2011 login Kerosene for use in commercial aviation or noncommercial aviation. Tax act 2011 login   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. Tax act 2011 login See Kerosene for use in aviation, earlier, for a list of nontaxable uses. Tax act 2011 login You must keep the following information. Tax act 2011 login The date of each sale. Tax act 2011 login The name and address of the buyer. Tax act 2011 login The number of gallons sold to the buyer. Tax act 2011 login A copy of the waiver signed by the buyer at the time the credit or payment is claimed. Tax act 2011 login See Model Waiver L in the Appendix. Tax act 2011 login Kerosene for use in nonexempt, noncommercial aviation. Tax act 2011 login   To make a claim as an ultimate vendor of kerosene for use in nonexempt, noncommercial aviation, you must have a UA registration number. Tax act 2011 login You must keep the following information. Tax act 2011 login The date of each sale. Tax act 2011 login The name and address of the buyer. Tax act 2011 login The number of gallons sold to the buyer. Tax act 2011 login A copy of the certificate signed by the buyer at the time the credit or payment is claimed. Tax act 2011 login See Model Certificate Q in the Appendix. Tax act 2011 login Claims by credit card issuers. Tax act 2011 login   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. Tax act 2011 login 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). Tax act 2011 login   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. Tax act 2011 login 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. Tax act 2011 login   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. Tax act 2011 login A state is not allowed to make a claim for these fuels. Tax act 2011 login 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. Tax act 2011 login   The claim from the credit card issuer must contain the following information as it applies to the fuel covered in the claim. Tax act 2011 login The total number of gallons. Tax act 2011 login Its registration number. Tax act 2011 login 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. Tax act 2011 login 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. Tax act 2011 login 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. Tax act 2011 login Taxpayer identification number. Tax act 2011 login   To file a claim, you must have a taxpayer identification number. Tax act 2011 login 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. Tax act 2011 login   If you normally file only a U. Tax act 2011 login S. Tax act 2011 login individual income tax return (such as Form 1040 or 1040NR), use your SSN or ITIN. Tax act 2011 login You get an SSN by filing Form SS-5, Application for a Social Security Card, with the Social Security Administration. Tax act 2011 login To get an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. Tax act 2011 login   If you operate a business, use your EIN. Tax act 2011 login If you do not have an EIN, you may apply for one online. Tax act 2011 login Go to the IRS website at irs. Tax act 2011 login gov/businesses/small and click on the “Employer ID Numbers (EINs)” link. Tax act 2011 login 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. Tax act 2011 login Claiming A Refund Generally, you may claim a refund of excise taxes on Form 8849. Tax act 2011 login Complete and attach to Form 8849 the appropriate Form 8849 schedules. Tax act 2011 login The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. Tax act 2011 login If you file Form 720, you can use the Schedule C (Form 720) for your refund claims for the quarter. Tax act 2011 login See the Instructions for Form 720. Tax act 2011 login 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. Tax act 2011 login 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. Tax act 2011 login 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. Tax act 2011 login 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. Tax act 2011 login Only one claim may be made for any particular amount of alternative fuel. Tax act 2011 login 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. Tax act 2011 login See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2, earlier. Tax act 2011 login 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. Tax act 2011 login If you meet certain requirements (discussed earlier), you may be able to make a claim during the year. Tax act 2011 login Credit only. Tax act 2011 login   You can claim the following taxes only as a credit on Form 4136. Tax act 2011 login Tax on fuels used for nontaxable uses if the total for your tax year is less than $750. Tax act 2011 login Tax on fuel you did not include in any claim for refund previously filed for any quarter of your tax year. Tax act 2011 login Tax on fuel you used in mobile machinery (off-highway business use) that traveled less than 7,500 miles on public highways. Tax act 2011 login 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). Tax act 2011 login When to file. Tax act 2011 login   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). Tax act 2011 login You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. Tax act 2011 login 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. Tax act 2011 login How to claim a credit. Tax act 2011 login   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, or farmers' cooperative association. Tax act 2011 login Individuals. Tax act 2011 login   You claim the credit on the “Credits from” line of Form 1040. Tax act 2011 login Also check box b on that line. Tax act 2011 login If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. Tax act 2011 login Partnerships. Tax act 2011 login   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. Tax act 2011 login , showing each partner's share of the number of gallons of each fuel sold or used for a non