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Turbotax Home & Business Federal E File State 2011 Old Version

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Turbotax Home & Business Federal E File State 2011 Old Version

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

Turbotax home & business federal e file state 2011 old version Publication 970 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionComparison table. Turbotax home & business federal e file state 2011 old version Ordering forms and publications. Turbotax home & business federal e file state 2011 old version Tax questions. Turbotax home & business federal e file state 2011 old version Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 970, such as legislation enacted after it was published, go to www. Turbotax home & business federal e file state 2011 old version irs. Turbotax home & business federal e file state 2011 old version gov/pub970. Turbotax home & business federal e file state 2011 old version What's New Lifetime learning credit. Turbotax home & business federal e file state 2011 old version  For 2013, the amount of your lifetime learning credit is gradually reduced (phased out) if your modified adjusted gross income (MAGI) is between $53,000 and $63,000 ($107,000 and $127,000 if you file a joint return). Turbotax home & business federal e file state 2011 old version You cannot claim a credit if your MAGI is $63,000 or more ($127,000 or more if you file a joint return). Turbotax home & business federal e file state 2011 old version This is an increase from the 2012 limits of $52,000 and $62,000 ($104,000 and $124,000 if filing a joint return). Turbotax home & business federal e file state 2011 old version For more information, see chapter 3, Lifetime Learning Credit . Turbotax home & business federal e file state 2011 old version Business deduction for work-related education. Turbotax home & business federal e file state 2011 old version  For 2013, if you drive your car to and from school and qualify to deduct transportation expenses, the amount you can deduct for miles driven from January 1, 2013 through December 31, 2013 is 56. Turbotax home & business federal e file state 2011 old version 5 cents per mile. Turbotax home & business federal e file state 2011 old version See chapter 12, Business Deduction for Work-Related Education , for more information. Turbotax home & business federal e file state 2011 old version Reminders Form 1098-T, Tuition Statement. Turbotax home & business federal e file state 2011 old version  When figuring an education credit or the tuition and fees deduction, use only the amounts you paid and are deemed to have paid during the tax year for qualified education expenses. Turbotax home & business federal e file state 2011 old version In most cases, the student should receive Form 1098-T from the eligible educational institution by January 31, 2014. Turbotax home & business federal e file state 2011 old version An institution my choose to report either payments received during calendar year 2013 (box 1), or amounts billed during the calendar year 2013 (box 2), for qualified education expenses. Turbotax home & business federal e file state 2011 old version However, the amounts in boxes 1 and 2 of Form 1098-T might be different than the amount you actually paid and are deemed to have paid. Turbotax home & business federal e file state 2011 old version In addition, the Form 1098-T should give you other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements, or refunds, and whether the student was enrolled at least half-time or was a graduate student. Turbotax home & business federal e file state 2011 old version The eligible educational institution may ask for a completed Form W-9S, Request for Student's or Borrower's Taxpayer Identification Number and Certification, or similar statement to obtain the student's name, address, and taxpayer identification number. Turbotax home & business federal e file state 2011 old version Hope Scholarship Credit. Turbotax home & business federal e file state 2011 old version  For 2013, the Hope Scholarship Credit is not available. Turbotax home & business federal e file state 2011 old version However, you may be able to claim an American opportunity or lifetime learning credit. Turbotax home & business federal e file state 2011 old version See chapter 2, American Opportunity Credit , and chapter 3, Lifetime Learning Credit , for more information. Turbotax home & business federal e file state 2011 old version Estimated tax payments. Turbotax home & business federal e file state 2011 old version  If you have taxable income from any of your education benefits and the payer does not withhold enough income tax, you may need to make estimated tax payments. Turbotax home & business federal e file state 2011 old version For more information, see Publication 505, Tax Withholding and Estimated Tax. Turbotax home & business federal e file state 2011 old version Photographs of missing children. Turbotax home & business federal e file state 2011 old version  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Turbotax home & business federal e file state 2011 old version Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Turbotax home & business federal e file state 2011 old version You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Turbotax home & business federal e file state 2011 old version Introduction This publication explains tax benefits that may be available to you if you are saving for or paying education costs for yourself or, in many cases, another student who is a member of your immediate family. Turbotax home & business federal e file state 2011 old version Most benefits apply only to higher education. Turbotax home & business federal e file state 2011 old version What is in this publication. Turbotax home & business federal e file state 2011 old version    Chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions , explains the tax treatment of various types of educational assistance, including scholarships, fellowships, and tuition reductions. Turbotax home & business federal e file state 2011 old version   Two tax credits for which you may be eligible are explained in chapter 2, American Opportunity Credit , and chapter 3, Lifetime Learning Credit . Turbotax home & business federal e file state 2011 old version These benefits, which reduce the amount of income tax you may have to pay, are: The American opportunity credit, and The lifetime learning credit. Turbotax home & business federal e file state 2011 old version    Ten other types of benefits are explained in chapters 4 through 12. Turbotax home & business federal e file state 2011 old version These benefits, which reduce the amount of income tax you may have to pay, are: Deduct student loan interest; Receive tax-free treatment of a canceled student loan; Receive tax-free student loan repayment assistance; Deduct tuition and fees for education; Establish and contribute to a Coverdell education savings account (ESA), which features tax-free earnings; Participate in a qualified tuition program (QTP), which features tax-free earnings; Take early distributions from any type of individual retirement arrangement (IRA) for education costs without paying the 10% additional tax on early distributions; Cash in savings bonds for education costs without having to pay tax on the interest; Receive tax-free educational benefits from your employer; and Take a business deduction for work-related education. Turbotax home & business federal e file state 2011 old version Note. Turbotax home & business federal e file state 2011 old version You generally cannot claim more than one of the benefits described in the list above for the same qualifying education expense. Turbotax home & business federal e file state 2011 old version Comparison table. Turbotax home & business federal e file state 2011 old version   Some of the features of these benefits are highlighted in Appendix B, Highlights of Education Tax Benefits for Tax Year 2013 , later, in this publication. Turbotax home & business federal e file state 2011 old version This general comparison table may guide you in determining which benefits you may be eligible for and which chapters you may want to read. Turbotax home & business federal e file state 2011 old version When you figure your taxes, you may want to compare these tax benefits so you can choose the method(s) that gives you the lowest tax liability. Turbotax home & business federal e file state 2011 old version If you qualify, you may find that a combination of credit(s) and deduction(s) gives you the lowest tax. Turbotax home & business federal e file state 2011 old version Analyzing your tax withholding. Turbotax home & business federal e file state 2011 old version   After you estimate your education tax benefits for the year, you may be able to reduce the amount of your federal income tax withholding. Turbotax home & business federal e file state 2011 old version Also, you may want to recheck your withholding during the year if your personal or financial situation changes. Turbotax home & business federal e file state 2011 old version See Publication 919, How Do I Adjust My Tax Withholding, for more information. Turbotax home & business federal e file state 2011 old version Glossary. Turbotax home & business federal e file state 2011 old version   In this publication, wherever appropriate, we have tried to use the same or similar terminology when referring to the basic components of each education benefit. Turbotax home & business federal e file state 2011 old version Some of the terms used are: Qualified education expenses, Eligible educational institution, and Modified adjusted gross income. Turbotax home & business federal e file state 2011 old version   Even though the same term, such as qualified education expenses, is used to label a basic component of many of the education benefits, the same expenses are not necessarily allowed for each benefit. Turbotax home & business federal e file state 2011 old version For example, the cost of room and board is a qualified education expense for the qualified tuition program, but not for the education savings bond program. Turbotax home & business federal e file state 2011 old version   Many of the terms used in the publication are defined in the glossary near the end of the publication. Turbotax home & business federal e file state 2011 old version The glossary is not intended to be a substitute for reading the chapter on a particular education benefit, but it will give you an overview of how certain terms are used in discussing the different benefits. Turbotax home & business federal e file state 2011 old version Comments and suggestions. Turbotax home & business federal e file state 2011 old version   We welcome your comments about this publication and your suggestions for future editions. Turbotax home & business federal e file state 2011 old version   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Turbotax home & business federal e file state 2011 old version NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Turbotax home & business federal e file state 2011 old version Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Turbotax home & business federal e file state 2011 old version   You can send your comments from www. Turbotax home & business federal e file state 2011 old version irs. Turbotax home & business federal e file state 2011 old version gov/formspubs/. Turbotax home & business federal e file state 2011 old version Click on “More Information” and then on “Comment on Tax Forms and Publications”. Turbotax home & business federal e file state 2011 old version   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Turbotax home & business federal e file state 2011 old version Ordering forms and publications. Turbotax home & business federal e file state 2011 old version   Visit www. Turbotax home & business federal e file state 2011 old version irs. Turbotax home & business federal e file state 2011 old version gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Turbotax home & business federal e file state 2011 old version Internal Revenue Service 1201 N. Turbotax home & business federal e file state 2011 old version Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Turbotax home & business federal e file state 2011 old version   If you have a tax question, check the information available on IRS. Turbotax home & business federal e file state 2011 old version gov or call 1-800-829-1040. Turbotax home & business federal e file state 2011 old version We cannot answer tax questions sent to either of the above addresses. Turbotax home & business federal e file state 2011 old version Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 550 Investment Income and Expenses 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1040 U. Turbotax home & business federal e file state 2011 old version S. Turbotax home & business federal e file state 2011 old version Individual Income Tax Return 1040A U. Turbotax home & business federal e file state 2011 old version S. Turbotax home & business federal e file state 2011 old version Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. Turbotax home & business federal e file state 2011 old version S. Turbotax home & business federal e file state 2011 old version Nonresident Alien Income Tax Return 1040NR-EZ U. Turbotax home & business federal e file state 2011 old version S. Turbotax home & business federal e file state 2011 old version Income Tax Return for Certain Nonresident Aliens With No Dependents 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 5329 Additional Taxes on Qualified Plans and Other Tax-Favored Accounts 8815 Exclusion of Interest From Series EE and I U. Turbotax home & business federal e file state 2011 old version S. Turbotax home & business federal e file state 2011 old version Savings Bonds Issued After 1989 8863 Education Credits 8917 Tuition and Fees Deduction Schedule A (Form 1040) Itemized Deductions  See chapter 13, How To Get Tax Help , for information about getting these publications and forms. Turbotax home & business federal e file state 2011 old version Prev  Up  Next   Home   More Online Publications