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Irs Form 1040ez Tax Tables

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Irs Form 1040ez Tax Tables

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

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Statistics of Income Projects and Contacts (PDF, revised March 2014)

This document contains a complete listing of Projects and Contacts for SOI’s current and future releases. Here you will find the project name and primary contact, program content, and projected date for public release.

Please contact the Statistical Information Service with questions.

The IRS Statistics of Income Division (SOI) produces data compiled from samples of tax and information returns filed with the IRS. A variety of Federal agencies, academics, researchers, and the general public use the information we gather, analyze, and publish to study tax policy, project tax revenues, and to estimate the overall impact and their effects on tax law changes.

Page Last Reviewed or Updated: 24-Mar-2014

The Irs Form 1040ez Tax Tables

Irs form 1040ez tax tables Publication 590 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. Irs form 1040ez tax tables Tax questions. Irs form 1040ez tax tables Useful Items - You may want to see: Note. Irs form 1040ez tax tables After 2013, Publication 590 will be split into two separate publications as follows. Irs form 1040ez tax tables Publication 590-A, will focus on contributions to traditional IRAs as well as Roth IRAs. Irs form 1040ez tax tables This publication will include the rules for rollover and conversion contributions. Irs form 1040ez tax tables Publication 590-B, will focus on distributions from traditional IRAs as well as Roth IRAs. Irs form 1040ez tax tables This publication will include the rules for required minimum distributions and IRA beneficiaries. Irs form 1040ez tax tables What's New for 2013 Traditional IRA contribution and deduction limit. Irs form 1040ez tax tables  The contribution limit to your traditional IRA for 2013 will be increased to the smaller of the following amounts: $5,500, or Your taxable compensation for the year. Irs form 1040ez tax tables If you were age 50 or older before 2014, the most that can be contributed to your traditional IRA for 2013 will be the smaller of the following amounts: $6,500, or Your taxable compensation for the year. Irs form 1040ez tax tables For more information, see How Much Can Be Contributed? in chapter 1. Irs form 1040ez tax tables Roth IRA contribution limit. Irs form 1040ez tax tables  If contributions on your behalf are made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $5,500, or Your taxable compensation for the year. Irs form 1040ez tax tables If you were age 50 or older before 2014 and contributions on your behalf were made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $6,500, or Your taxable compensation for the year. Irs form 1040ez tax tables However, if your modified adjusted gross income (AGI) is above a certain amount, your contribution limit may be reduced. Irs form 1040ez tax tables For more information, see How Much Can Be Contributed? under Can You Contribute to a Roth IRA? in chapter 2. Irs form 1040ez tax tables Modified AGI limit for traditional IRA contributions increased. Irs form 1040ez tax tables  For 2013, if you were covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $95,000 but less than $115,000 for a married couple filing a joint return or a qualifying widow(er), More than $59,000 but less than $69,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. Irs form 1040ez tax tables If you either lived with your spouse or file a joint return, and your spouse was covered by a retirement plan at work, but you were not, your deduction is phased out if your modified AGI is more than $178,000 but less than $188,000. Irs form 1040ez tax tables If your modified AGI is $188,000 or more, you cannot take a deduction for contributions to a traditional IRA. Irs form 1040ez tax tables See How Much Can You Deduct? in chapter 1. Irs form 1040ez tax tables Modified AGI limit for Roth IRA contributions increased. Irs form 1040ez tax tables  For 2013, your Roth IRA contribution limit is reduced (phased out) in the following situations. Irs form 1040ez tax tables Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $178,000. Irs form 1040ez tax tables You cannot make a Roth IRA contribution if your modified AGI is $188,000 or more. Irs form 1040ez tax tables Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2013 and your modified AGI is at least $112,000. Irs form 1040ez tax tables You cannot make a Roth IRA contribution if your modified AGI is $127,000 or more. Irs form 1040ez tax tables Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. Irs form 1040ez tax tables You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. Irs form 1040ez tax tables See Can You Contribute to a Roth IRA? in chapter 2. Irs form 1040ez tax tables Net Investment Income Tax. Irs form 1040ez tax tables  For purposes of the Net Investment Income Tax (NIIT), net investment income does not include distributions from a qualified retirement plan (for example, 401(a), 403(a), 403(b), 457(b) plans, and IRAs). Irs form 1040ez tax tables However, these distributions are taken into account when determining the modified adjusted gross income threshold. Irs form 1040ez tax tables Distributions from a nonqualified retirement plan are included in net investment income. Irs form 1040ez tax tables See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information. Irs form 1040ez tax tables Kay Bailey Hutchison Spousal IRA. Irs form 1040ez tax tables . Irs form 1040ez tax tables  In 2013, spousal IRAs were renamed to Kay Bailey Hutchison Spousal IRAs. Irs form 1040ez tax tables There are no changes to the rules regarding these IRAs. Irs form 1040ez tax tables See Kay Bailey Hutchison Spousal IRA Limit in chapter 1 for more information. Irs form 1040ez tax tables What's New for 2014 Modified AGI limit for traditional IRA contributions increased. Irs form 1040ez tax tables  For 2014, if you are covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $96,000 but less than $116,000 for a married couple filing a joint return or a qualifying widow(er), More than $60,000 but less than $70,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. Irs form 1040ez tax tables If you either live with your spouse or file a joint return, and your spouse is covered by a retirement plan at work, but you are not, your deduction is phased out if your modified AGI is more than $181,000 but less than $191,000. Irs form 1040ez tax tables If your modified AGI is $191,000 or more, you cannot take a deduction for contributions to a traditional IRA. Irs form 1040ez tax tables Modified AGI limit for Roth IRA contributions increased. Irs form 1040ez tax tables  For 2014, your Roth IRA contribution limit is reduced (phased out) in the following situations. Irs form 1040ez tax tables Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $181,000. Irs form 1040ez tax tables You cannot make a Roth IRA contribution if your modified AGI is $191,000 or more. Irs form 1040ez tax tables Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2014 and your modified AGI is at least $114,000. Irs form 1040ez tax tables You cannot make a Roth IRA contribution if your modified AGI is $129,000 or more. Irs form 1040ez tax tables Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. Irs form 1040ez tax tables You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. Irs form 1040ez tax tables Reminders Future developments. Irs form 1040ez tax tables  For the latest information about developments related to Publication 590, such as legislation enacted after it was published, go to www. Irs form 1040ez tax tables irs. Irs form 1040ez tax tables gov/pub590. Irs form 1040ez tax tables Simplified employee pension (SEP). Irs form 1040ez tax tables  SEP IRAs are not covered in this publication. Irs form 1040ez tax tables They are covered in Publication 560, Retirement Plans for Small Business. Irs form 1040ez tax tables Deemed IRAs. Irs form 1040ez tax tables  A qualified employer plan (retirement plan) can maintain a separate account or annuity under the plan (a deemed IRA) to receive voluntary employee contributions. Irs form 1040ez tax tables If the separate account or annuity otherwise meets the requirements of an IRA, it will be subject only to IRA rules. Irs form 1040ez tax tables An employee's account can be treated as a traditional IRA or a Roth IRA. Irs form 1040ez tax tables For this purpose, a “qualified employer plan” includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), A tax-sheltered annuity plan (section 403(b) plan), and A deferred compensation plan (section 457 plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. Irs form 1040ez tax tables Contributions to both traditional and Roth IRAs. Irs form 1040ez tax tables  For information on your combined contribution limit if you contribute to both traditional and Roth IRAs, see Roth IRAs and traditional IRAs under How Much Can Be Contributed? in chapter 2. Irs form 1040ez tax tables Statement of required minimum distribution (RMD). Irs form 1040ez tax tables  If an RMD is required from your IRA, the trustee, custodian, or issuer that held the IRA at the end of the preceding year must either report the amount of the RMD to you, or offer to calculate it for you. Irs form 1040ez tax tables The report or offer must include the date by which the amount must be distributed. Irs form 1040ez tax tables The report is due January 31 of the year in which the minimum distribution is required. Irs form 1040ez tax tables It can be provided with the year-end fair market value statement that you normally get each year. Irs form 1040ez tax tables No report is required for section 403(b) contracts (generally tax-sheltered annuities) or for IRAs of owners who have died. Irs form 1040ez tax tables IRA interest. Irs form 1040ez tax tables  Although interest earned from your IRA is generally not taxed in the year earned, it is not tax-exempt interest. Irs form 1040ez tax tables Tax on your traditional IRA is generally deferred until you take a distribution. Irs form 1040ez tax tables Do not report this interest on your return as tax-exempt interest. Irs form 1040ez tax tables For more information on tax-exempt interest, see the instructions for your tax return. Irs form 1040ez tax tables Photographs of missing children. Irs form 1040ez tax tables  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs form 1040ez tax tables Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs form 1040ez tax tables You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Irs form 1040ez tax tables Introduction This publication discusses individual retirement arrangements (IRAs). Irs form 1040ez tax tables An IRA is a personal savings plan that gives you tax advantages for setting aside money for retirement. Irs form 1040ez tax tables What are some tax advantages of an IRA?   Two tax advantages of an IRA are that: Contributions you make to an IRA may be fully or partially deductible, depending on which type of IRA you have and on your circumstances, and Generally, amounts in your IRA (including earnings and gains) are not taxed until distributed. Irs form 1040ez tax tables In some cases, amounts are not taxed at all if distributed according to the rules. Irs form 1040ez tax tables What's in this publication?   This publication discusses traditional, Roth, and SIMPLE IRAs. Irs form 1040ez tax tables It explains the rules for: Setting up an IRA, Contributing to an IRA, Transferring money or property to and from an IRA, Handling an inherited IRA, Receiving distributions (making withdrawals) from an IRA, and Taking a credit for contributions to an IRA. Irs form 1040ez tax tables   It also explains the penalties and additional taxes that apply when the rules are not followed. Irs form 1040ez tax tables To assist you in complying with the tax rules for IRAs, this publication contains worksheets, sample forms, and tables, which can be found throughout the publication and in the appendices at the back of the publication. Irs form 1040ez tax tables How to use this publication. Irs form 1040ez tax tables   The rules that you must follow depend on which type of IRA you have. Irs form 1040ez tax tables Use Table I-1 to help you determine which parts of this publication to read. Irs form 1040ez tax tables Also use Table I-1 if you were referred to this publication from instructions to a form. Irs form 1040ez tax tables Comments and suggestions. Irs form 1040ez tax tables   We welcome your comments about this publication and your suggestions for future editions. Irs form 1040ez tax tables   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs form 1040ez tax tables NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs form 1040ez tax tables Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs form 1040ez tax tables   You can send your comments from www. Irs form 1040ez tax tables irs. Irs form 1040ez tax tables gov/formspubs/. Irs form 1040ez tax tables Click on “More Information” and then on “Comment on Tax Forms and Publications”. Irs form 1040ez tax tables   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Irs form 1040ez tax tables Ordering forms and publications. Irs form 1040ez tax tables   Visit www. Irs form 1040ez tax tables irs. Irs form 1040ez tax tables gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Irs form 1040ez tax tables Internal Revenue Service 1201 N. Irs form 1040ez tax tables Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs form 1040ez tax tables   If you have a tax question, check the information available on IRS. Irs form 1040ez tax tables gov or call 1-800-829-1040. Irs form 1040ez tax tables We cannot answer tax questions sent to either of the above addresses. Irs form 1040ez tax tables Useful Items - You may want to see: Publications 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 571 Tax-Sheltered Annuity Plans (403(b) Plans) 575 Pension and Annuity Income 939 General Rule for Pensions and Annuities Forms (and instructions) W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Irs form 1040ez tax tables 5304-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–Not for Use With a Designated Financial Institution 5305-S SIMPLE Individual Retirement Trust Account 5305-SA SIMPLE Individual Retirement Custodial Account 5305-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–for Use With a Designated Financial Institution 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 5498 IRA Contribution Information 8606 Nondeductible IRAs 8815 Exclusion of Interest From Series EE and I U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables Savings Bonds Issued After 1989 8839 Qualified Adoption Expenses 8880 Credit for Qualified Retirement Savings Contributions See chapter 5 for information about getting these publications and forms. Irs form 1040ez tax tables Table I-1. Irs form 1040ez tax tables Using This Publication IF you need information on . Irs form 1040ez tax tables . Irs form 1040ez tax tables . Irs form 1040ez tax tables THEN see . Irs form 1040ez tax tables . Irs form 1040ez tax tables . Irs form 1040ez tax tables traditional IRAs chapter 1. Irs form 1040ez tax tables Roth IRAs chapter 2, and parts of  chapter 1. Irs form 1040ez tax tables SIMPLE IRAs chapter 3. Irs form 1040ez tax tables the credit for qualified retirement savings contributions (the saver's credit) chapter 4. Irs form 1040ez tax tables how to keep a record of your contributions to, and distributions from, your traditional IRA(s) appendix A. Irs form 1040ez tax tables SEP IRAs and 401(k) plans Publication 560. Irs form 1040ez tax tables Coverdell education savings accounts (formerly called education IRAs) Publication 970. Irs form 1040ez tax tables IF for 2013, you received social security benefits, had taxable compensation, contributed to a traditional IRA, and you or your spouse was covered by an employer retirement plan, and you want to. Irs form 1040ez tax tables . Irs form 1040ez tax tables . Irs form 1040ez tax tables THEN see . Irs form 1040ez tax tables . Irs form 1040ez tax tables . Irs form 1040ez tax tables first figure your modified adjusted gross income (AGI) appendix B, worksheet 1. Irs form 1040ez tax tables then figure how much of your traditional IRA contribution you can deduct appendix B, worksheet 2. Irs form 1040ez tax tables and finally figure how much of your social security is taxable appendix B, worksheet 3. Irs form 1040ez tax tables Table I-2. Irs form 1040ez tax tables How Are a Traditional IRA and a Roth IRA Different? This table shows the differences between traditional and Roth IRAs. Irs form 1040ez tax tables Answers in the middle column apply to traditional IRAs. Irs form 1040ez tax tables Answers in the right column apply to Roth IRAs. Irs form 1040ez tax tables Question Answer   Traditional IRA? Roth IRA? Is there an age limit on when I can open and contribute to a Yes. Irs form 1040ez tax tables You must not have reached age  70½ by the end of the year. Irs form 1040ez tax tables See Who Can Open a Traditional IRA? in chapter 1. Irs form 1040ez tax tables No. Irs form 1040ez tax tables You can be any age. Irs form 1040ez tax tables See Can You Contribute to a Roth IRA? in chapter 2. Irs form 1040ez tax tables If I earned more than $5,500 in 2013 ($6,500 if I was 50 or older by the end of 2013), is there a limit on how much I can contribute to a Yes. Irs form 1040ez tax tables For 2013, you can contribute to a traditional IRA up to: $5,500, or $6,500 if you were age 50 or older by the end of 2013. Irs form 1040ez tax tables  There is no upper limit on how much you can earn and still contribute. Irs form 1040ez tax tables See How Much Can Be Contributed? in chapter 1. Irs form 1040ez tax tables Yes. Irs form 1040ez tax tables For 2013, you may be able to contribute to a Roth IRA up to: $5,500, or $6,500 if you were age 50 or older by the end of 2013,  but the amount you can contribute may be less than that depending on your income, filing status, and if you contribute to another IRA. Irs form 1040ez tax tables See How Much Can Be Contributed? and Table 2-1 in chapter 2. Irs form 1040ez tax tables Can I deduct contributions to a Yes. Irs form 1040ez tax tables You may be able to deduct your contributions to a traditional IRA depending on your income, filing status, whether you are covered by a retirement plan at work, and whether you receive social security benefits. Irs form 1040ez tax tables See How Much Can You Deduct? in chapter 1. Irs form 1040ez tax tables No. Irs form 1040ez tax tables You can never deduct contributions to a Roth IRA. Irs form 1040ez tax tables See What Is a Roth IRA? in chapter 2. Irs form 1040ez tax tables Do I have to file a form just because I contribute to a Not unless you make nondeductible contributions to your traditional IRA. Irs form 1040ez tax tables In that case, you must file Form 8606. Irs form 1040ez tax tables See Nondeductible Contributions in chapter 1. Irs form 1040ez tax tables No. Irs form 1040ez tax tables You do not have to file a form if you contribute to a Roth IRA. Irs form 1040ez tax tables See Contributions not reported in chapter 2. Irs form 1040ez tax tables Do I have to start taking distributions when I reach a certain age from a Yes. Irs form 1040ez tax tables You must begin receiving required minimum distributions by April 1 of the year following the year you reach age 70½. Irs form 1040ez tax tables See When Must You Withdraw Assets? (Required Minimum Distributions) in chapter 1. Irs form 1040ez tax tables No. Irs form 1040ez tax tables If you are the original owner of a Roth IRA, you do not have to take distributions regardless of your age. Irs form 1040ez tax tables See Are Distributions Taxable? in chapter 2. Irs form 1040ez tax tables However, if you are the beneficiary of a Roth IRA, you may have to take distributions. Irs form 1040ez tax tables See Distributions After Owner's Death in chapter 2. Irs form 1040ez tax tables How are distributions taxed from a Distributions from a traditional IRA are taxed as ordinary income, but if you made nondeductible contributions, not all of the distribution is taxable. Irs form 1040ez tax tables See Are Distributions Taxable? in chapter 1. Irs form 1040ez tax tables Distributions from a Roth IRA are not taxed as long as you meet certain criteria. Irs form 1040ez tax tables See Are Distributions Taxable? in chapter 2. Irs form 1040ez tax tables Do I have to file a form just because I receive distributions from a Not unless you have ever made a nondeductible contribution to a traditional IRA. Irs form 1040ez tax tables If you have, file Form 8606. Irs form 1040ez tax tables See Nondeductible Contributions in chapter 1. Irs form 1040ez tax tables Yes. Irs form 1040ez tax tables File Form 8606 if you received distributions from a Roth IRA (other than a rollover, qualified charitable distribution, one-time distribution to fund an HSA, recharacterization, certain qualified distributions, or a return of certain contributions). Irs form 1040ez tax tables Prev  Up  Next   Home   More Online Publications