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Where Can I File My Taxes Electronically For Free

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Where Can I File My Taxes Electronically For Free

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

Where can i file my taxes electronically for free 5. Where can i file my taxes electronically for free   Excise Taxes Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Prohibited Tax Shelter TransactionsEntity Level Tax Excess Benefit TransactionsTax on Disqualified Persons Tax on Organization Managers Excess Benefit Transaction Excess Business Holdings Taxable Distributions of Sponsoring Organizations Exception. Where can i file my taxes electronically for free A donor advised fund does not include: Taxes on Prohibited Benefits Resulting From Donor Advised Fund Distributions Excise Taxes on Private Foundations Excise Taxes on Black Lung Benefit Trusts Excise Tax on Failure to Meet the Community Health Needs Assessment Requirements Introduction An excise tax may be imposed on certain tax-exempt organizations. Where can i file my taxes electronically for free Topics - This chapter discusses: Prohibited tax shelter transactions Excess benefit transactions Excess business holdings Taxable distributions of sponsoring organizations Taxes on prohibited benefits distributed from donor advised funds Excise taxes on private foundations Excise taxes on 501(c)(21) black lung benefit trusts Excise Tax on Failure to Meet the Community Health Needs Assessment Requirements of Hospitals Useful Items - You may want to see: Forms (and Instructions) 4720 Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code See chapter 6 for more information about getting Form 4720. Where can i file my taxes electronically for free Prohibited Tax Shelter Transactions Section 4965 imposes an excise tax on: Certain tax-exempt entities that are party to prohibited tax shelter transactions, and Any entity manager who approves or otherwise causes the entity to be a party to a prohibited tax shelter transaction and knows or has reason to know that the transaction is a prohibited tax shelter transaction. Where can i file my taxes electronically for free  Additionally, section 6033 provides new disclosure requirements on a tax-exempt entity that is a party to a prohibited tax shelter transaction. Where can i file my taxes electronically for free Tax-exempt entities. Where can i file my taxes electronically for free   Tax-exempt entities that are subject to section 4965 include: Entities described in section 501(c), including but not limited to the following common types of entities: Instrumentalities of the United States described in section 501(c)(1); Churches, hospitals, museums, schools, scientific research organizations, and other charities described in section 501(c)(3); Civic leagues, social welfare organizations, and local associations of employees described in section 501(c)(4); Labor, agricultural, or horticultural organizations described in section 501(c)(5); Business leagues, chambers of commerce, trade associations, and other organizations described in section 501(c)(6); Voluntary employees' beneficiary associations (VEBAs) described in section 501(c)(9); Credit unions described in section 501(c)(14); Insurance companies described in section 501(c)(15); and Veterans' organizations described in section 501(c)(19). Where can i file my taxes electronically for free Religious or apostolic associations or corporations described in section 501(d). Where can i file my taxes electronically for free Entities described in section 170(c), including states, possessions of the United States, the District of Columbia, political subdivisions of states and political subdivisions of possessions of the United States (but not including the United States). Where can i file my taxes electronically for free Indian tribal governments within the meaning of section 7701(a)(40). Where can i file my taxes electronically for free Entity manager. Where can i file my taxes electronically for free    An entity manager is any person with authority or responsibility similar to that exercised by an officer, director, or trustee, and, for any act, the person that has authority or responsibility with respect to the prohibited transaction. Where can i file my taxes electronically for free Prohibited tax shelter transaction. Where can i file my taxes electronically for free   A prohibited tax shelter transaction is any listed transaction, within the meaning of section 6707A(c)(2), and any prohibited reportable transactions. Where can i file my taxes electronically for free A prohibited reportable transaction is a confidential transaction within the meaning of Regulations section 1. Where can i file my taxes electronically for free 6011-4(b)(3), and a transaction with contractual protection within the meaning of Regulations section 1. Where can i file my taxes electronically for free 6011-4(b)(4). Where can i file my taxes electronically for free See the Instructions for Form 8886 for more information on listed transactions and prohibited reportable transactions. Where can i file my taxes electronically for free Subsequently listed transaction. Where can i file my taxes electronically for free   Any transaction to which the tax-exempt entity is a party and is later determined to be a listed transaction after the entity has become a party to it, is a subsequently listed transaction. Where can i file my taxes electronically for free Entity Level Tax Section 4965(a)(1) imposes an entity level excise tax on any tax-exempt entity described in 1, 2, 3, or 4 above that becomes a party to a prohibited tax shelter transaction or is a party to a subsequently listed transaction (defined earlier). Where can i file my taxes electronically for free The excise tax imposed on a tax-exempt entity applies to tax years in which the entity becomes a party to the prohibited tax shelter transaction and any subsequent tax years. Where can i file my taxes electronically for free The amount of the excise tax depends on whether the tax-exempt entity knew or had reason to know that the transaction was a prohibited tax shelter transaction at the time it became a party to the transaction. Where can i file my taxes electronically for free To figure and report the excise tax imposed on a tax-exempt entity for being a party to a prohibited tax shelter transaction, file Form 4720. Where can i file my taxes electronically for free For more information about this excise tax, including information about how it is figured, see the Instructions for Form 4720. Where can i file my taxes electronically for free Manager Level Tax Section 4965(a)(2) imposes an excise tax on any tax-exempt entity manager who approves or otherwise causes the entity to be a party to a prohibited tax shelter transaction and knows (or has reason to know) that the transaction is a prohibited tax shelter transaction. Where can i file my taxes electronically for free The excise tax, in the amount of $20,000, is assessed for each approval or other act causing the organization to be a party to the prohibited tax shelter transaction. Where can i file my taxes electronically for free To report this tax, file Form 4720. Where can i file my taxes electronically for free Excess Benefit Transactions Excise tax on excess benefit transactions. Where can i file my taxes electronically for free   A disqualified person who benefits from an excess benefit transaction, such as compensation, fringe benefits, or contract payments from certain section 501(c)(3), 501(c)(4), or 501(c)(29) organizations, must correct the transaction and may have to pay an excise tax under section 4958. Where can i file my taxes electronically for free A manager of the organization may also have to pay an excise tax under section 4958. Where can i file my taxes electronically for free These taxes are reported on Form 4720. Where can i file my taxes electronically for free   The excise taxes are imposed if an applicable tax-exempt organization provides an excess benefit to a disqualified person and that benefit exceeds the value of the benefit received in exchange. Where can i file my taxes electronically for free   There are three taxes under section 4958. Where can i file my taxes electronically for free Disqualified persons are liable for the first two taxes and certain organization managers are liable for the third tax. Where can i file my taxes electronically for free    Taxes imposed on excess benefit transactions do not apply to a transaction under a written contract that was binding on September 13, 1995, and at all times thereafter before the transaction occurred. Where can i file my taxes electronically for free Tax on Disqualified Persons An excise tax equal to 25% of the excess benefit is imposed on each excess benefit transaction between an applicable tax-exempt organization and a disqualified person. Where can i file my taxes electronically for free The disqualified person who benefited from the transaction is liable for the tax. Where can i file my taxes electronically for free See definition of Disqualified person, later at Disqualified person. Where can i file my taxes electronically for free Additional tax on the disqualified person. Where can i file my taxes electronically for free   If the 25% tax is imposed and the excess benefit transaction is not corrected within the taxable period, an additional excise tax equal to 200% of the excess benefit is imposed on any disqualified person involved. Where can i file my taxes electronically for free   If a disqualified person makes a payment of less than the full correction amount, the 200% tax is imposed only on the unpaid portion of the correction amount. Where can i file my taxes electronically for free If more than one disqualified person received an excess benefit from an excess benefit transaction, all such disqualified persons are jointly and severally liable for the taxes. Where can i file my taxes electronically for free   To avoid the 200% tax, a disqualified person must correct the excess benefit transaction during the taxable period. Where can i file my taxes electronically for free The 200% tax is abated (refunded if collected) if the excess benefit transaction is corrected within a 90-day correction period beginning on the date a statutory notice of deficiency is issued. Where can i file my taxes electronically for free Taxable period. Where can i file my taxes electronically for free   The taxable period means the period beginning with the date on which the excess benefit transaction occurs and ending on the earlier of: The date a notice of deficiency was mailed to the disqualified person for the initial tax on the excess benefit transaction, or The date on which the initial tax on the excess benefit transaction for the disqualified person is assessed. Where can i file my taxes electronically for free Tax on Organization Managers If tax is imposed on a disqualified person for any excess benefit transaction, an excise tax equal to 10% of the excess benefit is imposed on an organization manager who knowingly participated in an excess benefit transaction, unless such participation was not willful and was due to reasonable cause. Where can i file my taxes electronically for free This tax cannot exceed $20,000 ($10,000 for transactions entered in a tax year beginning before August 18, 2006), for each transaction. Where can i file my taxes electronically for free There is also joint and several liability for this tax. Where can i file my taxes electronically for free A person can be liable for both the tax paid by the disqualified person and the organization manager tax for a particular excess benefit transaction. Where can i file my taxes electronically for free Organization Manager. Where can i file my taxes electronically for free   An organization manager is any officer, director, or trustee of an applicable tax-exempt organization, or any individual having powers or responsibilities similar to officers, directors, or trustees of the organization, regardless of title. Where can i file my taxes electronically for free An organization manager is not considered to have participated in an excess benefit transaction where the manager has opposed the transaction in a manner consistent with the fulfillment of the manager's responsibilities to the organization. Where can i file my taxes electronically for free For example, a director who votes against giving an excess benefit would ordinarily not be subject to the 10% tax. Where can i file my taxes electronically for free A person participates in a transaction knowingly if the person: Has actual knowledge of sufficient facts so that, based solely upon those facts, such transaction would be an excess benefit transaction; Is aware that such a transaction under these circumstances may violate the provisions of federal tax law governing excess benefit transactions; and Negligently fails to make reasonable attempts to ascertain whether the transaction is an excess benefit transaction, or the manager is in fact aware that it is such a transaction. Where can i file my taxes electronically for free Knowing does not mean having reason to know. Where can i file my taxes electronically for free The organization manager ordinarily will not be considered knowing if, after full disclosure of the factual situation to an appropriate professional, the organization manager relied on the professional's reasoned written opinion on matters within the professional's expertise or if the manager relied on the fact that the requirements for the rebuttable presumption of reasonableness have been satisfied. Where can i file my taxes electronically for free Participation by an organization manager is willful if it is voluntary, conscious, and intentional. Where can i file my taxes electronically for free An organization manager's participation is due to reasonable cause if the manager has exercised responsibility on behalf of the organization with ordinary business care and prudence. Where can i file my taxes electronically for free Excess Benefit Transaction An excess benefit transaction is a transaction in which an economic benefit is provided by an applicable tax-exempt organization, directly or indirectly, to or for the use of any disqualified person, and the value of the economic benefit provided by the organization exceeds the value of the consideration (including the performance of services) received for providing such benefit. Where can i file my taxes electronically for free The excess benefit transaction rules apply to all transactions with disqualified persons, regardless of whether the amount of the benefit provided is determined in whole or in part by the revenues of one or more activities of the organization. Where can i file my taxes electronically for free To determine whether an excess benefit transaction has occurred, all consideration and benefits exchanged between a disqualified person and the applicable tax-exempt organization, and all entities it controls, are taken into account. Where can i file my taxes electronically for free For purposes of determining the value of economic benefits, the value of property, including the right to use property, is the fair market value. Where can i file my taxes electronically for free Fair market value is the price at which property, or the right to use property, would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy, sell, or transfer property or the right to use property, and both having reasonable knowledge of relevant facts. Where can i file my taxes electronically for free Donor advised fund transactions occurring after August 17, 2006. Where can i file my taxes electronically for free   For a donor advised fund, an excess benefit transaction includes a grant, loan, compensation, or other similar payment from the fund to a: Donor or donor advisor, Family member of a donor, or donor advisor, 35% controlled entity of a donor, or donor advisor, or 35% controlled entity of a family member of a donor, or donor advisor. Where can i file my taxes electronically for free   The excess benefit in this transaction is the amount of the grant, loan, compensation, or other similar payment. Where can i file my taxes electronically for free For additional information, see the Instructions for Form 4720. Where can i file my taxes electronically for free Supporting organization transactions occurring after July 25, 2006. Where can i file my taxes electronically for free   For any supporting organization, defined in section 509(a)(3), an excess benefit transaction includes grants, loans, compensation, or other similar payment provided by the supporting organization to a: Substantial contributor, Family member of a substantial contributor, 35% controlled entity of a substantial contributor, or 35% controlled entity of a family member of a substantial contributor. Where can i file my taxes electronically for free   Additionally, an excess benefit transaction includes any loans provided by the supporting organization to a disqualified person (other than an organization described in section 509(a)(1), (2), or (4)). Where can i file my taxes electronically for free   The excess benefit for substantial contributors and parties related to those contributors includes the amount of the grant, loan, compensation, or other similar payment. Where can i file my taxes electronically for free For additional information, see the Instructions for Form 4720. Where can i file my taxes electronically for free   Excess benefit transaction rules generally do not apply to transactions between a supporting organization and its supported organization described in section 501(c)(4), (5), or (6) in furtherance of charitable purposes. Where can i file my taxes electronically for free Date of Occurrence An excess benefit transaction occurs on the date the disqualified person receives the economic benefit from the organization for federal income tax purposes. Where can i file my taxes electronically for free However, when a single contractual arrangement provides for a series of compensation or other payments to or for the use of a disqualified person during the disqualified person's tax year, any excess benefit transaction with respect to these payments occurs on the last day of the taxpayer's tax year. Where can i file my taxes electronically for free In the case of benefits provided to a qualified pension, profit-sharing, or stock bonus plan, the transaction occurs on the date the benefit is vested. Where can i file my taxes electronically for free In the case of the transfer of property subject to a substantial risk of forfeiture, or in the case of rights to future compensation or property, the transaction occurs on the date the property, or the rights to future compensation or property, is not subject to a substantial risk of forfeiture. Where can i file my taxes electronically for free Where the disqualified person elects to include an amount in gross income in the tax year of transfer under section 83(b), the excess benefit transaction occurs on the date the disqualified person receives the economic benefit for federal income tax purposes. Where can i file my taxes electronically for free Correcting the excess benefit. Where can i file my taxes electronically for free   An excess benefit transaction is corrected by undoing the excess benefit to the extent possible, and by taking any additional measures necessary to place the organization in a financial position not worse than what it would have been if the disqualified person were dealing under the highest fiduciary standards. Where can i file my taxes electronically for free   A disqualified person corrects an excess benefit by making a payment in cash or cash equivalents, excluding payment by a promissory note, equal to the correction amount to the applicable tax-exempt organization. Where can i file my taxes electronically for free The correction amount equals the excess benefit plus the interest on the excess benefit. Where can i file my taxes electronically for free The interest rate can be no lower than the applicable federal rate, compounded annually, for the month the transaction occurred. Where can i file my taxes electronically for free   A disqualified person can, with the agreement of the applicable tax-exempt organization, make a payment by returning the specific property previously transferred in the excess transaction. Where can i file my taxes electronically for free In this case, the disqualified person is treated as making a payment equal to the lesser of: The fair market value of the property on the date the property is returned to the organization, or The fair market value of the property on the date the excess benefit transaction occurred. Where can i file my taxes electronically for free   If the payment resulting from the return of property is less than the correction amount, the disqualified person must make an additional cash payment to the organization equal to the difference. Where can i file my taxes electronically for free   If the payment resulting from the return of the property exceeds the correction amount described above, the organization can make a cash payment to the disqualified person equal to the difference. Where can i file my taxes electronically for free Exception. Where can i file my taxes electronically for free   For a correction of an excess benefit transaction (discussed earlier), no amount repaid in a manner prescribed by the Secretary can be held in a donor advised fund. Where can i file my taxes electronically for free Applicable Tax-Exempt Organization An applicable tax-exempt organization is a section 501(c)(3), 501(c)(4), or 501(c)(29) organization that is tax-exempt under section 501(a), or was such an organization at any time during a 5-year period ending on the day of the excess benefit transaction. Where can i file my taxes electronically for free An applicable tax-exempt organization does not include: A private foundation as defined in section 509(a), A governmental entity that is: Exempt from (or not subject to) taxation without regard to section 501(a), or Not required to file an annual return, or A foreign organization, recognized by the IRS or by treaty, that receives substantially all of its support (other than gross investment income) from sources outside the United States. Where can i file my taxes electronically for free An organization is not treated as a section 501(c)(3), 501(c)(4), or 501(c)(29) organization for any period covered by a final determination that the organization was not tax-exempt under section 501(a), but only if the determination was not based on private inurement or one or more excess benefit transactions. Where can i file my taxes electronically for free Disqualified Person A disqualified person is: Any person (at any time during the 5-year period ending on the date of the transaction) in a position to exercise substantial influence over the affairs of the organization, A family member of an individual described in 1, and A 35% controlled entity. Where can i file my taxes electronically for free For donor advised funds, sponsoring organizations, and certain supporting organizations occurring after August 17, 2006. Where can i file my taxes electronically for free   The following persons will be considered disqualified persons along with certain family members and 35% controlled entities associated with them. Where can i file my taxes electronically for free Donors of donor advised funds, Investment advisors of sponsoring organizations, and Disqualified persons of a section 509(a)(3) supporting organization that supports the applicable tax-exempt organization. Where can i file my taxes electronically for free For certain supporting organization transactions occurring after July 25, 2006. Where can i file my taxes electronically for free   Substantial contributors to supporting organizations will also be considered disqualified persons with respect to the supporting organizations, along with their family members and 35% controlled entities. Where can i file my taxes electronically for free Investment advisor. Where can i file my taxes electronically for free   Investment advisor means for any sponsoring organization, any person compensated by such organization (but not an employee of such organization) for managing the investment of, or providing investment advice for, assets maintained in donor advised funds owned by such sponsoring organization. Where can i file my taxes electronically for free Substantial contributor. Where can i file my taxes electronically for free   In general, a substantial contributor means any person who contributed or bequeathed an aggregate of more than $5,000 to the organization, if that amount is more than 2% of the total contributions and bequests received by the end of the organization's tax year in which the contribution or bequest is received. Where can i file my taxes electronically for free A substantial contributor includes the grantor of a trust. Where can i file my taxes electronically for free Family members. Where can i file my taxes electronically for free   Family members of a disqualified person include a disqualified person's spouse, brothers or sisters (whether by whole or half-blood), spouses of brothers or sisters (whether by whole or half-blood), ancestors, children (including a legally adopted child), grandchildren, great grandchildren, and spouses of children, grandchildren, and great grandchildren (whether by whole or half-blood). Where can i file my taxes electronically for free 35% controlled entity. Where can i file my taxes electronically for free   A 35% controlled entity is: A corporation in which disqualified persons own more than 35% of the total combined voting power, A partnership in which such persons own more than 35% of the profits interest, or A trust or estate in which such persons own more than 35% of the beneficial interest. Where can i file my taxes electronically for free   In determining the holdings of a business enterprise, any stock or other interest owned directly or indirectly shall apply. Where can i file my taxes electronically for free Persons having substantial influence. Where can i file my taxes electronically for free   Among those who are in a position to exercise substantial influence over the affairs of the organization are, for example, voting members of the governing body, and persons holding the power of: Presidents, chief executives, or chief operating officers. Where can i file my taxes electronically for free Treasurers and chief financial officers. Where can i file my taxes electronically for free Persons with a material financial interest in a provider-sponsored organization. Where can i file my taxes electronically for free Persons not considered to have substantial influence. Where can i file my taxes electronically for free   Persons who are not considered to be in a position to exercise substantial influence over the affairs of an organization include: An employee who receives benefits that total less than the highly compensated amount in section 414(q)(1)(B)(i) and who does not hold the executive or voting powers mentioned earlier in the discussion on Disqualified Person, is not a family member of a disqualified person, and is not a substantial contributor, Tax-exempt organizations described in section 501(c)(3), and Section 501(c)(4) organizations with respect to transactions engaged in with other section 501(c)(4) organizations. Where can i file my taxes electronically for free Facts and circumstances. Where can i file my taxes electronically for free   The determination of whether a person has substantial influence over the affairs of an organization is based on all the facts and circumstances. Where can i file my taxes electronically for free Facts and circumstances that tend to show a person has substantial influence over the affairs of an organization include, but are not limited to, the following. Where can i file my taxes electronically for free The person founded the organization. Where can i file my taxes electronically for free The person is a substantial contributor to the organization under the section 507(d)(2)(A) definition, only taking into account contributions to the organization for the past 5 years. Where can i file my taxes electronically for free The person's compensation is primarily based on revenues derived from activities of the organization that the person controls. Where can i file my taxes electronically for free The person has or shares authority to control or determine a substantial portion of the organization's capital expenditures, operating budget, or compensation for employees. Where can i file my taxes electronically for free The person manages a discrete segment or activity of the organization that represents a substantial portion of the activities, assets, income, or expenses of the organization, as compared to the organization as a whole. Where can i file my taxes electronically for free The person owns a controlling interest (measured by either vote or value) in a corporation, partnership, or trust that is a disqualified person. Where can i file my taxes electronically for free The person is a nonstock organization controlled directly or indirectly by one or more disqualified persons. Where can i file my taxes electronically for free   Facts and circumstances tending to show that a person does not have substantial influence over the affairs of an organization include, but are not limited to, the following. Where can i file my taxes electronically for free The person has taken a bona fide vow of poverty as an employee or agent of a religious organization or on its behalf. Where can i file my taxes electronically for free The person is an independent contractor whose sole relationship to the organization is providing professional advice (without having decision-making authority) with respect to transactions from which the independent contractor will not economically benefit either directly or indirectly aside from customary fees received for the professional advice rendered. Where can i file my taxes electronically for free Any preferential treatment the person receives based on the size of the person's donation is also offered to others making comparable widely solicited donations. Where can i file my taxes electronically for free The direct supervisor of the person is not a disqualified person. Where can i file my taxes electronically for free The person does not participate in any management decisions affecting the organization as a whole or a discrete segment of the organization that represents a substantial portion of the activities, assets, income, or expenses of the organization, as compared to the organization as a whole. Where can i file my taxes electronically for free   In the case of multiple organizations affiliated by common control or governing documents, the determination of whether a person does or does not have substantial influence is made separately for each applicable tax-exempt organization. Where can i file my taxes electronically for free A person may be a disqualified person with respect to transactions with more than one organization. Where can i file my taxes electronically for free Reasonable Compensation. Where can i file my taxes electronically for free    Reasonable compensation is the value that would ordinarily be paid for like services by like enterprises under like circumstances. Where can i file my taxes electronically for free The section 162 standard will apply in determining the reasonableness of compensation. Where can i file my taxes electronically for free The fact that a bonus or revenue-sharing arrangement is subject to a cap is a relevant factor in determining reasonableness of compensation. Where can i file my taxes electronically for free   To determine the reasonableness of compensation, all items of compensation provided by an applicable tax-exempt organization in exchange for performance of services are taken into account in determining the value of compensation (except for economic benefits that are disregarded under the discussion Disregarded benefits , later). Where can i file my taxes electronically for free Items of compensation include: All forms of cash and noncash compensation, including salary, fees, bonuses, severance payments, and deferred noncash compensation, The payment of liability insurance premiums for, or the payment or reimbursement by the organization of penalties, taxes, or certain expenses under section 4958, unless excludable from income as a de minimis fringe benefit under section 132(a)(4), All other compensatory benefits, whether or not included in gross income for income tax purposes, Taxable and nontaxable fringe benefits, except fringe benefits described in section 132, and Foregone interest on loans. Where can i file my taxes electronically for free    Intent to treat benefits as compensation. Where can i file my taxes electronically for free An economic benefit is not treated as consideration for the performance of services unless the organization providing the benefit clearly indicates its intent to treat the benefit as compensation when the benefit is paid. Where can i file my taxes electronically for free   An applicable tax-exempt organization (or entity that it controls) is treated as clearly indicating its intent to provide an economic benefit as compensation for services only if the organization provides written substantiation that is contemporaneous with the transfer of the economic benefits under consideration. Where can i file my taxes electronically for free Ways to provide contemporaneous written substantiation of its intent to provide an economic benefit as compensation include: The organization produces a signed written employment contract, The organization reports the benefit as compensation on an original Form W-2, Form 1099, or Form 990, or on an amended form filed before starting an IRS examination, or The disqualified person reports the benefit as income on the person's original Form 1040, or on an amended form filed before starting an IRS examination. Where can i file my taxes electronically for free Exception. Where can i file my taxes electronically for free   If the economic benefit is excluded from the disqualified person's gross income for income tax purposes, the applicable tax-exempt organization is not required to indicate its intent to provide an economic benefit as compensation for services. Where can i file my taxes electronically for free Rebuttable presumption that a transaction is not an excess benefit transaction. Where can i file my taxes electronically for free   Payments under a compensation arrangement are presumed to be reasonable and the transfer of property (or right to use property) is presumed to be at fair market value, if the following three conditions are met. Where can i file my taxes electronically for free The transaction is approved in advance by an authorized body of the organization (or an entity it controls) which is composed of individuals who do not have a conflict of interest concerning the transaction. Where can i file my taxes electronically for free Before making its determination, the authorized body obtained and relied upon appropriate data as to comparability. Where can i file my taxes electronically for free (There is a special safe harbor for small organizations. Where can i file my taxes electronically for free If the organization has gross receipts of less than $1 million, appropriate comparability data includes data on compensation paid by three comparable organizations in the same or similar communities for similar services. Where can i file my taxes electronically for free ) The authorized body adequately documents the basis for its determination concurrently with making that determination. Where can i file my taxes electronically for free The documentation should include: The terms of the approved transaction and the date approved, The members of the authorized body who were present during debate on the transaction that was approved and those who voted on it, The comparability data obtained and relied upon by the authorized body and how the data was obtained, Any actions by a member of the authorized body having conflict of interest, and Documentation of the basis of the determination before the later of the next meeting of the authorized body or 60 days after the final actions of the authorized body are taken, and approval of records as reasonable, accurate, and complete within a reasonable time thereafter. Where can i file my taxes electronically for free Disregarded benefits. Where can i file my taxes electronically for free   The following economic benefits are disregarded for section 4958 purposes. Where can i file my taxes electronically for free Nontaxable fringe benefits that are excluded from income under section 132. Where can i file my taxes electronically for free Benefits provided to a volunteer for the organization if the benefit is provided to the general public in exchange for a membership fee or contribution of $75 or less. Where can i file my taxes electronically for free Benefits provided to a member of an organization due to the payment of a membership fee or to a donor as a result of a deductible contribution, if a significant number of disqualified persons make similar payments or contributions and are offered a similar economic benefit. Where can i file my taxes electronically for free Benefits provided to a person solely as a member of a charitable class that the applicable tax-exempt organization intends to benefit as part of the accomplishment of its exempt purpose. Where can i file my taxes electronically for free A transfer of an economic benefit to or for the use of a governmental unit, as defined in section 170(c)(1), if exclusively for public purposes. Where can i file my taxes electronically for free Special Exception for Initial Contracts      Section 4958 does not apply to any fixed payment made to a person under an initial contract. Where can i file my taxes electronically for free   A fixed payment is an amount of cash or other property specified in the contract, or determined by a fixed formula that is specified in the contract, which is to be paid or transferred in exchange for the provision of specified services or property. Where can i file my taxes electronically for free   A fixed formula can, generally, incorporate an amount that depends upon future specified events or contingencies, as long as no one has discretion when calculating the amount of a payment or deciding whether to make a payment (such as a bonus). Where can i file my taxes electronically for free   An initial contract is a binding written contract between an applicable tax-exempt organization and a person who was not a disqualified person immediately before entering into the contract. Where can i file my taxes electronically for free   A binding written contract, providing it can be terminated or canceled by the applicable tax-exempt organization without the other party's consent (except as a result of substantial nonperformance) and without substantial penalty, is treated as a new contract, as of the earliest date any termination or cancellation would be effective. Where can i file my taxes electronically for free Also, if the parties make a material change to a contract, which includes an extension or renewal of the contract (except for an extension or renewal resulting from the exercise of an option by the disqualified person), or a more than incidental change to the amount payable under the contract, it is treated as a new contract as of the effective date of the material change. Where can i file my taxes electronically for free More information. Where can i file my taxes electronically for free   For more information, see the Instructions to Forms 990 and 4720. Where can i file my taxes electronically for free Excess Business Holdings Private foundations are generally not permitted to hold more than a 20% interest in an unrelated business enterprise. Where can i file my taxes electronically for free They may be subject to an excise tax on the amount of any excess business holdings. Where can i file my taxes electronically for free For purposes of section 4943, for tax years beginning after August 17, 2006, donor advised funds and certain supporting organizations are considered private foundations. Where can i file my taxes electronically for free Donor advised fund. Where can i file my taxes electronically for free   In general, a donor advised fund is a fund or account separately identified by reference to contributions of a donor or donors that is owned and controlled by a sponsoring organization and for which the donor has or expects to have advisory privileges concerning the distribution or investment of the funds. Where can i file my taxes electronically for free Supporting organizations. Where can i file my taxes electronically for free   Only certain supporting organizations are subject to the excess business holdings tax under section 4943. Where can i file my taxes electronically for free These include (1) Type III supporting organizations that are not functionally integrated and (2) Type II supporting organizations that accept any gift or contribution from a person who by himself or in connection with a related party controls the supported organization that the Type II supporting organization supports. Where can i file my taxes electronically for free Taxes. Where can i file my taxes electronically for free   A private foundation that has excess holdings in a business enterprise may become liable for an excise tax based on the amount of holdings. Where can i file my taxes electronically for free The initial tax is 10% (5% for tax years beginning before August 18, 2006) of the value of the excess holdings and is imposed on the last day of each tax year that ends during the taxable period. Where can i file my taxes electronically for free The excess holdings are determined on the day during the tax year when they were the largest. Where can i file my taxes electronically for free   A foundation that fails to correct the excess business holdings becomes liable for an additional tax of 200% of the remaining excess business holdings as of the earlier of tax assessment or mailing of a notice of deficiency. Where can i file my taxes electronically for free   For more information on the tax on excess business holdings, see the Instructions for Form 4720. Where can i file my taxes electronically for free Taxable Distributions of Sponsoring Organizations An excise tax is imposed on a sponsoring organization for each taxable distribution it makes from a donor advised fund. Where can i file my taxes electronically for free An excise tax is also imposed on any fund manager of the sponsoring organization who agreed to the making of a distribution, knowing that it is a taxable distribution. Where can i file my taxes electronically for free Taxable distribution. Where can i file my taxes electronically for free   A taxable distribution is any distribution from a donor advised fund to any natural person or to any other person if: The distribution is for any purpose other than one specified in section 170(c)(2)(B), or The sponsoring organization maintaining the donor advised fund does not exercise expenditure responsibility with respect to the distribution in accordance with section 4945(h). Where can i file my taxes electronically for free    However, a taxable distribution does not include a distribution from a donor advised fund to: Any organization described in section 170(b)(1)(A) (other than a disqualified supporting organization), The sponsoring organization of the donor advised fund, or Any other donor advised fund. Where can i file my taxes electronically for free The tax on taxable distributions applies to distributions occurring in tax years beginning after August 17, 2006. Where can i file my taxes electronically for free Sponsoring organization. Where can i file my taxes electronically for free   A sponsoring organization is a section 170(c) organization that is neither a government organization (as referred to in section 170(c)(1) and (2)(A)) nor a private foundation. Where can i file my taxes electronically for free Donor advised fund. Where can i file my taxes electronically for free    A donor advised fund is a fund or account: Which is separately identified by reference to contributions of a donor or donors, Which is owned and controlled by a sponsoring organization, and For which the donor (or any person appointed or designated by the donor) has or expects to have advisory privileges concerning the distribution or investment of the funds held in the donor advised funds or accounts because of the donor's status as a donor. Where can i file my taxes electronically for free Exception. Where can i file my taxes electronically for free A donor advised fund does not include:    A fund or account that makes distributions only to a single identified organization or governmental entity, or Any fund or account for a person described in 3 above that gives advice about which individuals receive grants for travel, study, or similar purposes, if the following three requirements are met: The person's advisory privileges are performed exclusively by such person in their capacity as a committee member of which all the committee members are appointed by the sponsoring organization, No combination of persons with advisory privileges, described in 3 above, or persons related to those in 3 above directly or indirectly control the committee, and All grants from the fund or account are awarded on an objective and nondiscriminatory basis according to a procedure approved in advance by the board of directors of the sponsoring organization. Where can i file my taxes electronically for free The procedure must be designed to ensure that all grants meet the requirements of section 4945(g)(1), (2), or (3). Where can i file my taxes electronically for free Disqualified supporting organization. Where can i file my taxes electronically for free   A disqualified supporting organization includes (1) a Type III supporting organization that is not functionally integrated and (2) any supporting organization where the donor or donor advisor (and any related parties) directly or indirectly controls a supported organization of the supporting organization. Where can i file my taxes electronically for free Tax on sponsoring organization. Where can i file my taxes electronically for free   A tax of 20% of the amount of each taxable distribution is imposed on the sponsoring organization. Where can i file my taxes electronically for free Tax on fund manager. Where can i file my taxes electronically for free   If a tax is imposed on a taxable distribution of the sponsoring organization, a tax of 5% of the distribution will be imposed on any fund manager who agreed to the distribution knowing that it was a taxable distribution. Where can i file my taxes electronically for free Any fund manager who took part in the distribution and is liable for the tax must pay the tax. Where can i file my taxes electronically for free The maximum amount of tax on all fund managers for any one taxable distribution is $10,000. Where can i file my taxes electronically for free If more than one fund manager is liable for tax on a taxable distribution, all such managers are jointly and severally liable for the tax. Where can i file my taxes electronically for free   For more information on the tax on taxable distributions of sponsoring organizations, see the Instructions for Form 4720. Where can i file my taxes electronically for free Taxes on Prohibited Benefits Resulting From Donor Advised Fund Distributions Prohibited benefit. Where can i file my taxes electronically for free   If any donor, donor advisor, or related party advises the sponsoring organization about making a distribution which results in a donor, donor advisor, or related party receiving (either directly or indirectly) a more than incidental benefit, then such benefit is a prohibited benefit. Where can i file my taxes electronically for free The tax on prohibited benefits applies to distributions occurring in tax years beginning after August 17, 2006. Where can i file my taxes electronically for free Donor advisor. Where can i file my taxes electronically for free   A donor advisor is any person appointed or designated by a donor to advise a sponsoring organization on the distribution or investment of amounts held in the donor's fund or account. Where can i file my taxes electronically for free Related party. Where can i file my taxes electronically for free   A related party includes any family member or 35% controlled entity. Where can i file my taxes electronically for free See the definition of those terms under Disqualified Person , earlier. Where can i file my taxes electronically for free Tax on donor, donor advisor, or related person. Where can i file my taxes electronically for free    A tax of 125% of the benefit resulting from the distribution is imposed on both the party who advised as to the distribution (which might be a donor, donor advisor, or related party) and the party who received such benefit (which might be a donor, donor advisor, or related party). Where can i file my taxes electronically for free The advisor and the party who received the benefit are jointly and severally liable for the tax. Where can i file my taxes electronically for free Tax on fund managers. Where can i file my taxes electronically for free   If a tax is imposed on a prohibited benefit received by a donor, donor advisor, or related person, a tax of 10% of the amount of the prohibited benefit is imposed on any fund manager who agreed to the distribution knowing that it would confer a prohibited benefit. Where can i file my taxes electronically for free Any fund manager who took part in the distribution and is liable for the tax must pay the tax. Where can i file my taxes electronically for free The maximum amount of tax on all fund managers for any one taxable distribution is $10,000. Where can i file my taxes electronically for free If more than one fund manager is liable for tax on a taxable distribution, all such managers are jointly and severally liable for the tax. Where can i file my taxes electronically for free Exception. Where can i file my taxes electronically for free   If a person engaged in an excess benefit transaction and received a prohibited benefit for the same transaction, the person is taxed under section 4958, and no tax is imposed under section 4967 for a prohibited benefit. Where can i file my taxes electronically for free   For more information on taxes on prohibited benefits distributed from donor advised funds, see the Instructions for Form 4720. Where can i file my taxes electronically for free Excise Taxes on Private Foundations There is an excise tax on the net investment income of most domestic private foundations. Where can i file my taxes electronically for free Capital gains from appreciation are included in the tax base on private foundation net investment income. Where can i file my taxes electronically for free This tax must be reported on Form 990-PF and must be paid annually at the time for filing that return or in quarterly estimated tax payments if the total tax for the year (section 4940 tax minus credits) is $500 or more. Where can i file my taxes electronically for free Form 990-W is used to calculate the estimated tax. Where can i file my taxes electronically for free In addition, there are several other rules that apply to excise taxes on private foundations. Where can i file my taxes electronically for free These include: Restrictions on self-dealing between private foundations and their substantial contributors and other disqualified persons, Requirements that the foundation annually distribute income for charitable purposes, Limits on their holdings in any business enterprise (see Excess Business Holdings, earlier), Provisions that investments must not jeopardize the carrying out of exempt purposes, and Provisions to assure that expenditures further the organization's exempt purposes. Where can i file my taxes electronically for free Violations of these provisions give rise to taxes and penalties against the private foundation and, in some cases, its managers, its substantial contributors, and certain related persons. Where can i file my taxes electronically for free For more information on the excise taxes imposed on private foundations, see the Instructions for Form 4720 and the Instructions for Form 990-PF. Where can i file my taxes electronically for free Excise Taxes on Black Lung Benefit Trusts A black lung benefit trust that makes any expenditures, payments, or investments other than those described in chapter 4 under 501(c)(21) - Black Lung Benefit Trusts must pay a tax equal to 10% of the amount of such expenditures. Where can i file my taxes electronically for free If there are any acts of self-dealing between the trust and a disqualified person, a tax equal to 10% of the amount involved is imposed on the disqualified person. Where can i file my taxes electronically for free Both of these excise taxes are reported on Schedule A (Form 990-BL). Where can i file my taxes electronically for free See the Form 990-BL instructions for more information on these taxes and what has to be filed, even if the trust is excepted from filing. Where can i file my taxes electronically for free Excise Tax on Failure to Meet the Community Health Needs Assessment Requirements For tax years beginning after March 23, 2012, new section 4959 imposes an excise tax on hospital organizations which fail to meet certain section 501(r) requirements for each of their hospital facilities. Where can i file my taxes electronically for free These entities must meet section 501(r)(3) requirements at all times during their tax year. Where can i file my taxes electronically for free Section 501(r)(3) requirements pertain to a hospital organization preparing a community health needs assessment (CHNA). Where can i file my taxes electronically for free See Schedule H, Hospitals (Form 990), for details. Where can i file my taxes electronically for free Prev  Up  Next   Home   More Online Publications