Publication 378 Contents (Rev. December 2003)

Cat. No. 46455F What’s New ..................... 1 Department

of the Introduction ..................... 1

Treasury Fuel Tax 1. Fuels ........................ 2 Internal

Revenue 2. Definitions of Nontaxable Uses ..... 4 Service Credits

3. Filing Claims .................. 7

and Refunds 4. Alcohol Fuel Credit .............. 15

5. How To Get Tax Help ............ 15

Index .......................... 17

What’s New

Pending legislation. At the time this publication went to print, Congress was considering

legislation that would change fuel tax credits and

refunds. We will provide written guidance on the

IRS website at www.irs.gov if any of the legislation becomes law.

One claim rule. You may be able to amend a

previously filed income tax return to make a

claim on Form 4136, Credit for Federal Tax Paid

on Fuels. See Claiming a Credit later.

Introduction

This publication covers federal fuel tax credits

you may be able to claim on your income tax

return. It also covers fuel tax refunds you may be

able to claim during the year.

This publication discusses the following subjects.

• The kinds of fuels that qualify for a credit

or refund.

• The uses of fuels that qualify for a credit or

refund.

• Who may claim a credit or refund.

• How to claim a credit or refund for fuel

taxes.

• The alcohol fuel credit.

It also contains an example with filled-in forms

at the end of chapter 3.

Comments and suggestions. We welcome

your comments about this publication and your

suggestions for future editions.

You can email us at *taxforms@irs.gov.

Please put “Publications Comment” on the subject line.

You can write to us at the following address:

Internal Revenue Service Get forms and other information TE/GE and Specialty Forms and Publications Branch faster and easier by: SE:W:CAR:MP:T:T

1111 Constitution Ave. NW Internet • www.irs.gov or FTP • ftp.irs.gov Washington, DC 20224

FAX • 703–368–9694 (from your fax machine) We respond to many letters by telephone.

Therefore, it would be helpful if you would in-
clude your daytime phone number, including the Type of use table. The nontaxable uses listed • Exclusive use by a state, political subdiviarea code, in your correspondence. under each fuel are from Table 1–1. The first sion of a state, or the District of Columbia.

column of the table is the number you enter on • In an aircraft or vehicle owned by an air- Useful Items Form 4136 (Nos. 1–11) or Form 8849 (Nos. craft museum. 1–16) for that type of use. You may want to see:

Publication

❏ 510 Excise Taxes for 2004 Gasoline and Gasohol Gasohol Blending

Form (and Instructions) Gasoline means all products (including gaso- A gasohol blender is any person that regularly

❏ hol) commonly or commercially known or sold produces gasohol outside of the bulk transfer/ 720 Quarterly Federal Excise Tax as gasoline with an octane rating of 75 or more terminal system for sale or use in the blender’s Return that are suitable for use as a motor fuel. It in- trade or business. A gasohol blender may be

❏ 720X Amended Quarterly Federal Excise cludes gasoline blendstocks, discussed in Publi- allowed a credit or refund for part of the excise

Tax Return cation 510. Aviation gasoline is discussed tax imposed on gasoline the blender uses to

below. produce gasohol. ❏ 4136 Credit for Federal Tax Paid on Gasohol means a mixture of gasoline and The amount you may claim is based on the Fuels alcohol that satisfies the alcohol-content re- gallons of gasoline used to make gasohol. You

❏ 8849 Claim for Refund of Excise Taxes quirements immediately after the mixture is pro- cannot take a refund or credit if the gasoline was

duced. Alcohol includes ethanol and methanol. taxed at a reduced rate. See Publication 510 for ❏ 6478 Credit for Alcohol Used as Fuel Generally, this includes ethanol used to produce a complete discussion of gasohol.

ethyl tertiary butyl ether (ETBE) and methanol

produced from methane gas formed in waste

disposal sites. However, alcohol produced from

petroleum, natural gas, coal (including peat), or Aviation Gasoline any derivative or product of these items, and

alcohol that is less than 190 proof, do not qualify Aviation gasoline means all special grades of 1. as alcohol for these rules. See Publication 510 gasoline suitable for use in aviation recipro- for a complete discussion of gasohol. cating engines and covered by ASTM specification D 910 or military specification MIL-G-5572. Nontaxable Uses Fuels Nontaxable Uses The following are the uses of gasoline and gasohol for which a credit or refund may be allowable The following are the uses of aviation gasoline Federal excise taxes are imposed on certain to an ultimate purchaser. for which a credit or refund may be allowable to fuels. This chapter lists the nontaxable uses • On a farm for farming purposes (credit an ultimate purchaser. (defined in chapter 2) of each fuel for which a only). credit or refund of the excise tax may be allowed • On a farm for farming purposes (credit

to an ultimate purchaser. It also covers the credit • Off-highway business use. only).

or refund allowed for gasohol blending and for • Export. • Export. certain sales by registered ultimate vendors of • In a boat engaged in commercial fishing. • In foreign trade. undyed diesel fuel and undyed kerosene.

• In an intercity or local bus. • Certain helicopter and fixed-wing air am- The ultimate purchaser of compressed bulance uses. natural gas and special motor fuels • In a school bus.

other than liquefied petroleum gas • In commercial aviation (other than foreign CAUTION

! • In a highway vehicle owned by the United used in buses, discussed later, generally does trade). States that is not used on a highway. not use taxed fuel for a nontaxable use and no • Exclusive use by a nonprofit educational credit or refund would be allowable. These fuels • Exclusive use by a nonprofit educational organization. are described in Publication 510. organization.

• Exclusive use by a state, political subdiviTable 1–1. Type of Use Table sion of a state, or the District of Columbia.

• In a aircraft owned by an aircraft museum. No. Type of Use (See Chapter 2 for definition of terms)

• In military aircraft. 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)

3 Export

4 In a boat engaged in commercial fishing Undyed Diesel Fuel

5 In certain intercity and local buses

6 For diesel fuel in a qualified local bus and Undyed Kerosene

7 In a bus transporting students and employees of schools (school buses) Diesel fuel means any liquid that, without fur- 8 For diesel fuel and kerosene used other than as a fuel in the propulsion engine of ther processing or blending, is suitable for use a train or diesel-powered highway vehicle (but not off-highway business use) as a fuel in a diesel-powered highway vehicle or 9 In foreign trade train. A liquid is suitable for this use if the liquid 10 Certain helicopter and fixed-wing air ambulance uses has practical and commercial fitness for use in 11 For aviation fuel used other than as a fuel in the propulsion engine of an aircraft the propulsion engine of a diesel-powered high- 12 In a highway vehicle owned by the United States that is not used on a highway way vehicle or diesel-powered train. A liquid 13 Exclusive use by a nonprofit educational organization may possess this practical and commercial fit- 14 Exclusive use by a state, political subdivision of a state, or the District of ness even though the specified use is not the Columbia liquid1s predominant use. However, a liquid

15 In an aircraft or vehicle owned by an aircraft museum does not possess this practical and commercial

16 In military aircraft fitness solely by reason of its possible or rare

use as a fuel in the propulsion engine of a

Page 2 Chapter 1 Fuels
diesel-powered highway vehicle or diesel-pow- Only a registered ultimate vendor (de- dyed kerosene for use other than as a

ered train. Diesel fuel does not include gasoline, fined below), can claim a credit or re- fuel in a diesel-powered highway vehikerosene, excluded liquid, No. 5 and No. 6 fuel fund for: cle or train. CAUTION

!

oils covered by ASTM specification D 396, or No credit or refund is allowable for any use of F-76 (Fuel Naval Distillate) covered by military dyed diesel fuel and dyed kerosene. You buy specification MIL-F-16884. these fuels excise tax free. See Publication 510 Registered ultimate vendor (blending). This An excluded liquid is either of the following. for more information about dyed fuels. is a taxable fuel registrant (discussed in Publication 510), a registered ultimate vendor, or a 1) A liquid that contains less than 4% normal Sales by Registered Ultimate registered ultimate vendor (blocked pump). paraffins. Vendors A credit or refund may be allowable to a 2) A liquid with all the following properties. registered ultimate vendor (blending) if the ven- The following are the sales for which a credit or a) Distillation range of 125 degrees Fahr- dor sold undyed kerosene in an area described refund may be allowable to the registered ulti- enheit or less. in an IRS declaration of extreme cold for the mate vendor only. production of a cold weather blend. b) Sulfur content of 10 ppm or less. • Undyed diesel fuel or undyed kerosene Cold weather blend. This is a blend of ker- c) Minimum color of +27 Saybolt. sold for use on a farm for farming pur- osene and diesel fuel produced in an area de- poses or for exclusive use by a state or scribed in an IRS declaration of extreme cold Kerosene means any of the following li- local government, and sold for use or used for heating purposes. quids. • Undyed kerosene sold from a blocked

• One of the two grades of kerosene (No. pump (defined below), or

1–K and No. 2–K) covered by ASTM • Undyed kerosene sold for blending. specification D 3699. Aviation Fuel • Kerosene-type jet fuel (aviation-grade ker- Registered ultimate vendor (farming and osene) covered by ASTM specification D Aviation fuel means any liquid, other than gas- state use). This is a person that sells undyed 1655 or military specification oline or diesel fuel, that is suitable for use as a diesel fuel or undyed kerosene to any of the MIL-DTL-5624T (Grade JP-5) or fuel in an aircraft. following. MIL-DTL-83133E (Grade JP-8). • The owner, tenant, or operator of a farm Nontaxable Uses

Kerosene also includes any liquid that would for use by that person on a farm for farming purposes. be described above but for the presence of a The following are the uses of aviation fuel for

dye of the type used to dye kerosene for a • A person other than the owner, tenant, or which a credit or refund may be allowable to an

nontaxable use. operator of a farm for use by that person ultimate purchaser.

However, kerosene does not include an ex- on a farm in connection with cultivating, • On a farm for farming purposes. cluded liquid, discussed above. raising, or harvesting.

• Export. • A state or local government for its exclu- Nontaxable Uses sive use. • In foreign trade.

The following are the uses of undyed diesel fuel The person must be registered by the IRS as an • Certain helicopter and fixed-wing air amfor which a credit or refund may be allowable to ultimate vendor. See Publication 510 for a dis- bulance uses.

an ultimate purchaser. cussion of the registration requirements. • Used other than as a fuel.

• Off-highway business use. Registered ultimate vendor (blocked pump). • In commercial aviation (other than foreign This is a person that sells undyed kerosene from • Export. trade). a blocked pump. The person must be registered

• In an intercity or local bus. by the IRS as an ultimate vendor (blocked • Exclusive use by a nonprofit educational

pump). organization. • In a qualified local bus. A credit or refund may be allowable to a • Exclusive use by a state, political subdivi- • In a school bus. registered ultimate vendor (blocked pump) if the sion of a state, or the District of Columbia. vendor sold to a buyer undyed kerosene from a • Used other than as a fuel.

blocked pump for use other than as a fuel in a • In a aircraft owned by an aircraft museum. • In a train. diesel-powered highway vehicle and the vendor • In military aircraft. had no reason to believe the kerosene would not • In a highway vehicle owned by the United be used in that manner. States that is not used on a highway.

Blocked pump. A blocked pump is a fuel • Exclusive use by a nonprofit educational pump that meets all the following requirements. organization. Liquefied Petroleum • In a vehicle owned by an aircraft museum. 1) It is used to make retail sales of undyed

kerosene for use by the buyer in any non- Gas

The following are the uses of undyed ker- taxable use.

osene for which a credit or refund may be allow- Liquefied petroleum gas (LPG) includes pro- 2) It is at a fixed location. able to an ultimate purchaser. pane, butane, and pentane, or mixtures of those 3) It is identified with a legible and conspicu- gases. • Off-highway business use. ous notice stating, “UNDYED UNTAXED

KEROSENE, NONTAXABLE USE ONLY.” • Export. Nontaxable Uses

4) It meets either of the following conditions. • In a school bus. The following are the uses of LPG for which a

• Used other than as a fuel. a) It cannot reasonably be used to dis- credit or refund may be allowable to an ultimate

pense fuel directly into the fuel supply purchaser. • In a highway vehicle owned by the United tank of a diesel-powered highway vehi- States that is not used on a highway. cle or train. • In an intercity or local bus.

• Exclusive use by a nonprofit educational b) It is locked by the vendor after each • In a qualified local bus. organization. sale and unlocked by the vendor only in • In a school bus. • In a vehicle owned by an aircraft museum. response to a buyer’s request for unChapter 1 Fuels Page 3
purposes. However, see Custom application of

fertilizer and pesticide, next. Off-Highway Business If doubt exists whether the owner, the tenant, 2. or the operator of the farm bought the fuel, Use (No. 2) determine who bore the cost of the fuel. For

example, if the owner of a farm and the tenant Off-highway business use means fuel used in a

Definitions equally share the cost of gasoline that is used on trade or business or in an income-producing

a farm for farming purposes, each can claim a activity other than as a fuel in a highway vehicle

credit for the tax on one-half the fuel used. registered or required to be registered for use on

This chapter provides definitions of the terms Custom application of fertilizer and pesti- public highways. The terms “registered ”, “highcide. The use of fuel in the aerial or other way vehicle” and “public highway” are defined used in Table 1–1 for nontaxable uses. If applicable, the type of use number from Table 1–1 is application of fertilizer, pesticides, or other sub- below. Do not consider any use in a boat as an

stances is a use of fuel on a farm for farming off-highway business use. indicated in each heading.

purposes. In the case of gasoline and aviation Off-highway business use includes fuels

fuel, you, as the owner, tenant, or operator, may used in any of the following ways.

waive your right to be treated as the ultimate • In stationary machines such as genera- On a Farm for Farming purchaser. If you waive your right, the applicator tors, compressors, power saws, and simi- is treated as having used the gasoline or avia- lar equipment. Purposes (No. 1) tion fuel on a farm for farming purposes. See

Chapter 18 of Pub. 225, Farmer’s Tax Guide, for • For cleaning purposes.

On a farm for farming purposes means fuel used a sample waiver. • In forklift trucks, bulldozers, and in carrying on a trade or business of farming, on To waive your right to be treated as the earthmovers. a farm in the United States, and for farming ultimate purchaser, you must take all the followpurposes. ing actions. Generally, this use does not include nonbusiIf undyed diesel fuel or undyed ker- • Before the applicator files his or her claim, ness use of fuel, such as use by minibikes,

osene is used on a farm for farming execute in writing an irrevocable agree- snowmobiles, power lawn mowers, chain saws,

purposes, the claim is made by the ment stating that you knowingly give up and other yard equipment. CAUTION

!

registered ultimate vendor. your right to the credit or refund. You may

authorize an agent, such as a cooperative, Example. Caroline owns a landscaping

Farm. A farm includes livestock, dairy, fish, to sign the waiver for you. business. She uses power lawn mowers and

poultry, fruit, fur-bearing animals, and truck chain saws in her business. The gasoline used • Identify clearly the period the waiver cov- in the power lawn mowers and chain saws quali- farms, orchards, plantations, ranches, nur- ers. series, ranges, and feed yards for fattening cat- fies as fuel used in an off-highway business use.

The gasoline used in her personal lawn mower tle. It also includes structures such as The applicator must retain a copy of the greenhouses used primarily for the raising of at home does not qualify. waiver and give you a copy. Do not send a copy agricultural or horticultural commodities. A fish to the Internal Revenue Service unless re- farm is an area where fish are grown or raised Highway vehicle. A highway vehicle is any quested to do so. — not merely caught or harvested. self-propelled vehicle designed to carry a load The waiver may be a separate document or it over public highways, whether or not it is also may appear on an invoice or another document Farming purposes. As an owner, tenant, or designed to perform other functions. Examples from the applicator. If the waiver appears on an operator, you use fuel on a farm for farming of vehicles designed to carry a load over public invoice or other document, it must be printed in a purposes if you use it in any of the following highways are passenger automobiles, section clearly set off from all other material, and ways. motorcycles, buses, and highway-type trucks it must be printed in type sufficiently large to put and truck tractors. A vehicle is a highway vehicle you on notice that you are waiving your right to 1) To cultivate the soil or to raise or harvest even though the vehicle’s design allows it to the credit or refund. If the waiver appears as part any agricultural or horticultural commodity. perform a highway transportation function for of an invoice or other document, it must be only one of the following. 2) To raise, shear, feed, care for, train, or signed separately from any other item that re- manage livestock, bees, poultry, fur-bear- quires your signature. • A particular type of load, such as passen- ing animals, or wildlife. The effective period of the waiver cannot gers, furnishings, and personal effects (as

3) To operate, manage, conserve, improve, extend beyond your tax year. When the period in a house, office, or utility trailer).

or maintain your farm and its tools and covered by the waiver extends beyond the • A special kind of cargo, goods, supplies, equipment. applicator’s tax year, the applicator can only or materials. claim a credit or refund for gasoline used in the 4) To handle, dry, pack, grade, or store any part of the waiver period included in the • Some off-highway task unrelated to high- raw agricultural or horticultural commodity. applicator’s tax year. The applicator must wait way transportation, except as discussed For this use to qualify, you must have pro- until the next tax year to file a claim for gasoline next. duced more than half the commodity so used in the rest of the waiver period. treated during the tax year. Commodity Vehicles not considered highway vehicles. means a single raw product. For example, Fuel not used for farming. Fuel is not used Generally, the following kinds of vehicles are not apples and peaches are two separate on a farm for farming purposes if it is used in any considered highway vehicles. commodities. of the following ways.

1) Specially designed mobile machinery for 5) To plant, cultivate, care for, or cut trees or • Off the farm, such as on the highway or in nontransportation functions. A self-pro- to prepare (other than sawing logs into noncommercial aviation, even if the fuel is pelled vehicle is not a highway vehicle if all lumber, chipping, or other milling) trees for used in transporting livestock, feed, crops,

market, but only if the planting, etc., is inci- the following apply. or equipment.

dental to your farming operations. Your • For personal use, such as mowing the a) The chassis has permanently mounted tree operations will be incidental only if lawn. to it machinery or equipment used to they are minor in nature when compared perform certain operations (construc- to the total farming operations. • In processing, packaging, freezing, or can- tion, manufacturing, drilling, mining, ning operations. If any other person, such as a neighbor or timbering, processing, farming, or simicustom operator, performs a service for you on • In processing crude gum into gum spirits lar operations) if the operation of the

your farm for any of the purposes listed in (1) or of turpentine or gum resin or in processing machinery or equipment is unrelated to

(2), you are considered to be the ultimate pur- maple sap into maple syrup or maple transportation on or off the public highchaser that used the fuel on a farm for farming sugar. ways.

Page 4 Chapter 2 Definitions
b) The chassis has been specially de- vehicle. Add to this amount the fuel consumed when its operator uses it to provide exclusive

signed to serve only as a mobile car- while idling or warming up the motor before services to only one person, group, or organizariage and mount for the machinery or propelling the vehicle. The difference between tion.

equipment, whether or not the machin- your total fuel used and the fuel used to propel

ery or equipment is in operation. the vehicle is the fuel used in the separate mo- For Diesel Fuel in a Qualified

tor. c) The chassis could not, because of its Local Bus (No. 6)

special design and without substantial Example. Hazel owns a refrigerated truck. It structural modification, be used as part In a qualified local bus means fuel used in a bus has a separate motor for the refrigeration unit. of a vehicle designed to carry any other meeting all the following requirements. The same tank supplies both motors. Using the load. truck’s hubometer, Hazel figures that 90% of the • It is engaged in furnishing (for compensafuel was used to propel the truck. Therefore, tion) intracity passenger land transporta- 2) Vehicles designed for off-highway trans- 10% of the fuel is used in an off-highway busi- tion available to the general public. portation. A self-propelled vehicle is not a ness use. highway vehicle if both of the following ap- • It operates along scheduled, regular

ply. routes. Fuel lost or destroyed. You cannot treat fuel

lost or destroyed through spillage, fire, or other • It has a seating capacity of at least 20 a) The vehicle is designed primarily to casualty as fuel used in an off-highway business adults (excluding the driver). carry a specific kind of load other than use. over the public highway for certain op- • It is under contract with (or is receiving

erations (construction, manufacturing, more than a nominal subsidy from) any

mining, processing, farming, drilling, state or local government to furnish the

timbering, or similar operations). transportation. Export (No. 3) b) The vehicle’s use in carrying this load

over public highways is substantially Intracity passenger land transportation. Export means fuel removed from the United limited or impaired because of its de- This is the land transportation of passengers States with the intention that the fuel remain in a

sign. To make this determination, you between points located within the same metro- foreign country or possession of the United can take into account whether the vehi- politan area. It includes transportation along States.

cle can travel at regular highway routes that cross state, city, or county boundaspeeds, requires a special permit for ries if the routes remain within the metropolitan

highway use, or is overweight, area.

overheight, or overwidth for regular In a Boat Engaged in Under contract. A bus is under contract with a highway use. state or local government only if the contract Commercial Fishing imposes a bona fide obligation on the bus operaPublic highway. A public highway includes tor to furnish the transportation.

any road in the United States that is not a private (No. 4) More than a nominal subsidy. A subsidy is roadway. This includes federal, state, county, more than nominal if it is reasonably expected to and city roads and streets. In a boat engaged in commercial fishing means exceed an amount equal to 3 cents multiplied by fuel used in taking, catching, processing, or Registered. A vehicle is considered regis- the number of gallons of fuel used in buses on transporting fish, shellfish, or other aquatic life tered when it is registered or required to be subsidized routes. A company that operates its for commercial purposes, such as selling or registered for highway use under the law of any buses along subsidized and unsubsidized in- processing the catch, on a specific trip basis. state, the District of Columbia, or any foreign tracity routes may consider its buses qualified They include boats used in both fresh and salt country in which it is operated or situated. Any local buses only when the buses are used on the water fishing. They do not include boats used for highway vehicle operated under a dealer’s tag, subsidized intracity routes. both sport fishing and commercial fishing on the license, or permit is considered registered. A same trip. highway vehicle is not considered registered In a School Bus (No. 7) solely because a special permit allows the vehicle to be operated at particular times and under In a school bus means fuel used in a bus enspecified conditions. gaged in the transportation of students or em- Buses ployees of schools. A school is an educational Dual use of propulsion motor. Off-highway organization with a regular faculty and curricu- business use does not include any fuel used in lum and a regularly enrolled body of students the propulsion motor of a registered highway In Certain Intercity and Local who attend the place where the educational ac- vehicle even though that motor also operates Buses (No. 5) tivities occur. special equipment by means of a power take-off

or power transfer. It does not matter if the spe- In certain intercity and local buses means fuel

cial equipment is mounted on the vehicle. used in a bus engaged in furnishing (for compensation) passenger land transportation availExample. The motor of a registered able to the general public. The bus must be For Diesel Fuel and

concrete-mixer truck operates both the engine engaged in one of the following activities. Kerosene Used Other and the mixing unit by means of a power • Scheduled transportation along regular take-off. The fuel used in the motor to run the routes regardless of the size of the bus. Than as a Fuel (No. 8) mixer is not off-highway business use.

• Nonscheduled operations if the seating Use in separate motor. Off-highway business use includes fuel used in a separate motor capacity of the bus is at least 20 adults, Diesel Fuel and Kerosene

not including the driver. Vans and similar to operate special equipment, such as a refriger- vehicles used for van-pooling or taxi serv- Diesel fuel and kerosene used other than as a ation unit, pump, generator, or mixing unit. If you ice do not qualify. fuel in the propulsion engine of a diesel-powered draw fuel from the same tank that supplies fuel highway vehicle or diesel-powered train (not in- to the propulsion motor, you must figure the cluding off-highway business use), means die- quantity used in the separate motor operating Available to the general public. This means sel fuel and kerosene used in the following the special equipment. You may make a reason- you offer service to more than a limited number ways: able estimate based on your operating experi- of persons or organizations. If a bus operator

ence and supported by your records. normally provides charter operations through • For home heating, lighting, and cooking.

You can use devices that measure the miles travel agencies but has buses available for char- • In boats. the vehicle has traveled (such as hubometers) tering by the general public, this service is availto figure the gallons of fuel used to propel the able to the general public. A bus does not qualify • For any of the following nonbusiness uses.

Chapter 2 Definitions Page 5
1) In stationary machines, such as generators and compressors. In a Highway Vehicle In an Aircraft or

2) For cleaning purposes. Owned by the United Vehicle Owned by an 3) In minibikes and snowmobiles. States That is Not Used Aircraft Museum

on a Highway (No. 12) (No. 15)

In Foreign Trade In a highway vehicle owned by the United States In an aircraft or vehicle owned by an aircraft that is not used on a highway means fuel used in museum means fuel used in an aircraft or vehi- (No. 9) a vehicle was not used on public highways dur- cle is owned by an organization that meets all ing the period covered by the claim. This use the following requirements. In foreign trade means fuel used in civil aircraft applies whether or not the vehicle is registered

employed in foreign trade or trade between the or required to be registered for highway use. 1) It is exempt from income tax as an organi- United States and any of its possessions. In the zation described in section 501(c)(3) of the case of aircraft registered in a foreign country, Code. the country must allow reciprocal benefits for

aircraft registered in the United States. Exclusive Use by a 2) It is operated as a museum under a state

(or District of Columbia) charter.

Nonprofit Educational 3) It is operated exclusively for acquiring, exhibiting, and caring for aircraft of the type Organization (No. 13) Certain Helicopter and used for combat or transport in

World War II. Fixed-Wing Air Exclusive use by a nonprofit educational organization means fuel used by an organization ex- The aircraft or vehicle (such as a ground

Ambulance Uses empt from income tax under section 501(a) of servicing vehicle for aircraft) must be used exclusively for the purposes described in item (3). the Internal Revenue Code that meets both of (No. 10) the following requirements.

• It has a regular faculty and curriculum.

Certain helicopter uses. Certain helicopter • It has a regularly enrolled body of students uses means fuel used by a helicopter for any of In Military Aircraft who attend the place where the instruction the following purposes. normally occurs. (No. 16)

1) Transporting individuals, equipment, or A nonprofit educational organization also in- In a military aircraft means fuel used in an air- supplies in the exploration for, or the de- cludes a school operated by a church or other craft owned by the United States or any foreign velopment or removal of, hard minerals, organization described in section 501(c)(3) of nation and constituting a part of its armed forces. oil, or gas. the Internal Revenue Code if the school meets

2) Planting, cultivating, cutting, transporting, the above requirements.

or caring for trees (including logging operations). In Commercial Aviation

3) Providing emergency medical services. Exclusive Use by a (Other Than Foreign During a use described in items (1) and (2),

the helicopter must not take off from, or land at, State, Political Trade) a facility eligible for assistance under the Airport

and Airway Development Act of 1970, or other- Subdivision of a State, In commercial aviation (other than foreign trade) wise use services provided pursuant to section means fuel used in an aircraft in the business of

44509 or 44913(b) or subchapter I of chapter or the District of transporting persons or property by air for pay. 471 of title 49, United States Code. For item (1), Columbia (No. 14) However, commercial aviation does not include treat each flight segment as a separate flight. any of the following.

Fixed-wing air ambulance uses. Fixed-wing If undyed diesel fuel or undyed ker- • Any use of an aircraft that has a maximum

air ambulance uses means fuel used by a osene is used by a state, the claim is certificated takeoff weight of 6,000 pounds

fixed-wing aircraft providing emergency medical CAUTION made by the registered ultimate ven- or less unless the aircraft is operated on

!

services. The aircraft must be equipped for and dor. an established line.

exclusively dedicated on that flight to acute care Exclusive use by a state, political subdivision • Any use exclusively for the purpose of emergency medical services. of a state, or the District of Columbia means fuel skydiving.

purchased by the state or local government for • Any use of an aircraft owned or leased by its exclusive use. A state or local government is a member of an affiliated group and un- any state, any political subdivision thereof, or For Aviation Fuel Used available for hire by nonmembers of the the District of Columbia. An Indian tribal gov- group. The determination of whether an ernment is treated as a state only if the fuel is Other Than as a Fuel aircraft is available for hire by nonmem- used in an activity that involves the exercise of bers is made on a flight-by-flight basis. an essential tribal government function. Gaso- (No. 11) line, diesel fuel, and kerosene used by the

American Red Cross is considered to be the use

Aviation fuel used other than as a fuel in the of these fuels by a state. propulsion engine of an aircraft means aviation

fuel used in the following ways. Use in a Train

• In stationary machines, such as genera- Use in a train means fuel used in the propulsion

tors and compressors. engine of equipment or machinery that rides on

rails. This includes use in a locomotive, work • For cleaning purposes. train, switching engine, and track maintenance

• In vehicles. machine.

Page 6 Chapter 2 Definitions
requirements, interest and penalty provisions, some cases, you will have to attach additional

and when to include the credit or refund in your information. You need to keep records that supincome. port your claim for a credit or refund. 3. Keep at your principal place of business all records needed to enable the RECORDS IRS to verify that you are the person

Filing Claims General Information entitled to claim a credit or refund and the

amount you claimed. No special method or for- Generally, you will provide all the information mat is required, but the records should establish This chapter tells you how and when to make a needed to claim a credit or refund when you all the following information. claim for a credit or refund of excise taxes on properly complete Form 4136 or Form 8849. In

fuels. This chapter also covers recordkeeping Ultimate purchaser. If you are an ultimate

purchaser, you must keep the following records.

• The number of gallons purchased and

used during the period covered by your

claim.

• The dates of the purchases.

• The names and addresses of suppliers

and amounts purchased from each in the

period covered by your claim.

• The nontaxable use for which you used

the fuel.

• The number of gallons used for each nontaxable use.

It is important that your records show separately

the number of gallons used for each nontaxable

use that qualifies as a claim. If the fuel is exported, you must have proof of exportation.

For more information about keeping records,

see Publication 583, Starting a Business and

Keeping Records, or Publication 552, Recordkeeping for Individuals.

Gasohol blender. If you are a gasohol

blender (as discussed in chapter 1 under Gasohol Blending), you must keep the following information for each batch of gasohol. 

• The name and address of the person that

sold you the gasoline.

• The date and location of the purchase of

the gasoline.

• The number of gallons of gasoline.

• The name and address of the person that

sold you the alcohol.

• The date and location of the purchase of

the alcohol.

• The number of gallons and type of alcohol.

Registered ultimate vendor. If you are a registered ultimate vendor (as discussed in chapter

1 under Undyed Diesel Fuel and Undyed Kerosene), you must keep certain information pertaining to the sale of the fuel.

To make a claim, you must have sold the

diesel fuel or kerosene at a tax-excluded price,

repaid the tax to the buyer, or obtained the

buyer’s written consent to the allowance of the

claim.

In addition, you must have a registration

number that has not been revoked or suspended. If you are an ultimate vendor (farming

and state use), you must have a UV registration

number. If you are an ultimate vendor (blocked

pump), you must have a UP registration number. You can get either registration number from

the IRS by completing Form 637, Application for

Registration (For Certain Excise Tax Activities),

and providing the information requested in its

instructions.

Table 3-1. Model Certificate A

Name, Address, and Employer Identification Number of Vendor

CERTIFICATE OF FARMING USE OR STATE USE

(To support vendor’s claim for credit or payment under section 6427 of the Internal Revenue Code)

The undersigned buyer (“Buyer”) hereby certifies the following under penalties of

perjury:

■ Buyer will provide a new certificate to the vendor if any information in this certificate

changes.

Printed or typed name of person signing

Title of person signing

Name of Buyer

A.

1.

Buyer will use the diesel fuel or kerosene to which this certificate relates — (check

one):

On a farm for farming purposes (as defined in §48.6420-4 of the

Manufacturers and Retailers Excise Tax Regulations) and Buyer is the

owner, tenant, or operator of the farm on which the fuel will be used;

2. On a farm (as defined in §48.6420-4(c)) for any of the purposes described in

¶ (d) of that section (relating to cultivating, raising, or harvesting) and Buyer

is not the owner, tenant, or operator of the farm on which the fuel will be

used; or

B.

1.

This certificate applies to the following (complete as applicable):

If this is a single purchase certificate, check here and enter:

a. Invoice or delivery ticket number

b. Number of gallons

2. If this is a certificate covering all purchases under a specified account or order

number, check here and enter:

a. Effective date

b. Expiration date

(period not to exceed 1 year after effective date)

■ If Buyer uses the diesel fuel or kerosene to which this certificate relates for a

purpose other than stated in the certificate, Buyer will be liable for any tax.

■ Buyer understands that the fraudulent use of this certificate may subject Buyer

and all parties making such fraudulent use of this certificate to a fine or

imprisonment, or both, together with the costs of prosecution.

c. Buyer account or order number

3. For the exclusive use of a State or local government, or the District of

Columbia.

Employer identification number

Address of Buyer

Signature and date signed

Chapter 3 Filing Claims Page 7
1040NR), use your SSN or ITIN. You get an

SSN by filing Form SS–5, Application for a

Social Security Card, with the Social Security

Administration. To get an ITIN, file Form W–7,

Application for IRS Individual Taxpayer Identification Number, with the IRS.

If you operate a business, use your EIN. You

get an EIN by filing Form SS–4, Application for

Employer Identification Number, with the IRS.

Filing date on holiday or weekend. If the last

day for filing your claim falls on a Saturday,

Sunday, or legal holiday, the due date is delayed

until the next business day.

Credit or refund. A credit is an amount you

claim on your income tax return when you file it

at the end of the year. If you meet certain requirements (discussed later), you can claim a

refund during the year.

Credit only. You can claim the following

taxes only as a credit.

• Tax on gasoline, gasohol, or aviation gasoline used on a farm for farming purposes.

• Tax on fuels used for nontaxable uses if

the total for the tax year is less than $750.

• Tax on fuel you did not include in any

claim for refund previously filed for any

quarter of the tax year.

Claiming a Credit

You make a claim for credit on Form 4136 and

attach it to your income tax return. Do not claim

a credit for any amount for which you have filed

a refund claim.

When to file. 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 gasohol

blender or registered ultimate vendor claims).

You may be able to make a fuel tax

Table 3-2. Model Certificate B

CERTIFICATE OF BUYER FOR PRODUCTION OF A

COLD WEATHER BLEND

(To support vendor’s claim for credit or payment under section 6427 of the Internal Revenue Code)

 (Buyer) certifies the following under penalties

of perjury:

■ If Buyer violates the terms of this certificate, the Internal Revenue Service may

withdraw Buyer’s right to provide a certificate.

Printed or typed name of person signing

Title of person signing

A. The kerosene to which this certificate applies will be used by Buyer to produce a

blend of kerosene and diesel fuel in an area described in a declaration of extreme

cold and the blend will be sold for use or used for heating purposes.

B. This certificate applies to percent of Buyer’s purchases from

■ Buyer has not been notified by the Internal Revenue Service that its right to

provide a certificate has been withdrawn.

■ Buyer understands that the fraudulent use of this certificate may subject Buyer

and all parties making such fraudulent use of this certificate to a fine or

imprisonment, or both, together with the costs of prosecution.

Employer identification number

Address of Buyer

Signature and date signed

Name of Buyer

(name, address, and employer identification number of seller) on invoice or delivery

ticket number .

claim on an amended income tax reFarming and state use. turn for the year you used the fuel. If you sell undyed • The number of gallons sold to that buyer.

TIP

Generally you must file an amended return by diesel fuel or undyed kerosene for use on a farm

Blending. the later of 3 years from the date you filed your for farming purposes or for use by a state or If you sell undyed kerosene for

blending with diesel fuel in an area under a original return or within 2 years from the date local government, you must keep the following

declaration of extreme cold and the blend will be you paid the income tax. information.

sold for use or used for heating purposes, you • The name and taxpayer identification must keep the following information. How to claim a credit. How you claim a credit

number of each person (farmer, custom depends on whether you are an individual, partharvester, or government unit) that bought • The number of gallons sold to each per- nership, corporation, S corporation, or farmers’

the fuel. son. cooperative association.

• The number of gallons sold to each per- • An unexpired certificate from the buyer for Individuals. You claim the credit on the

son. each purchase of kerosene. See the “Other payments from” line of Form 1040. Also

model certificate inTable 3–2 above. check box b on that line. If you would not other- • An unexpired certificate from the buyer. wise have to file an income tax return, you must See the model certificate inTable 3–1 on do so to get a fuel tax credit. Taxpayer identification number. To file a page 7. The certificate expires on the earlier of one year after the date of the certifi- claim, you must have a taxpayer identification Partnership. Partnerships (other than

cate or the date a new certificate is given number. Your taxpayer identification number electing large partnerships) claim the credit by

can be any of the following. to the registered ultimate vendor. including a statement on Schedule K-1 (Form

1065), Partner’s Share of Income, Credits, De- • Employer identification number (EIN). Blocked pump. ductions, etc., showing each partners share of If you sell undyed kerosene • Social security number (SSN). the number of gallons of each fuel sold or used from a pump that qualifies as a blocked pump for a nontaxable use, the type of use, and the because it is locked by you after each sale and is • Individual taxpayer identification number applicable credit per gallon. Each partner claims unlocked by you at the request of the buyer, you (ITIN), if you are an alien individual and do must keep the following information for each the credit on his or her income tax return for the not have and are not eligible to get an partners share of the fuel used by the partner- sale of more than 5 gallons. SSN. ship.

• The date of each sale. If you normally file only a U.S. individual in- Other entities. Corporations, S corpora-

• The name and address of the buyer. come tax return (such as Form 1040 or tions, farmers’ cooperative associations, and

Page 8 Chapter 3 Filing Claims
trusts must make the claim on the line for “credit use Schedule 1 (Form 8849) to file an annual poses, for use by a state or local governfor Federal tax paid on fuels” of the applicable claim. ment, from a blocked pump, or for

income tax return. blending with diesel fuel to be used for • The United States.

Federal, state, and local governments, and heating purposes.

certain tax-exempt organizations (as discussed • A state, political subdivision of a state, and • The claim must be for sales during a pe- below under Claiming a Refund the District of Columbia. ) must use Form riod of at least 1 week.

8849, not Form 4136, to make an annual claim. • An organization exempt from income tax • The claim must be for at least $100. Only under section 501(a) of the Internal Reve- claims for sales by a registered ultimate nue Code that is not required to file an vendor of undyed kerosene can be used income tax return. Claiming a Refund to meet this requirement.

• Complete Form 8849 and Schedule 2, inYou may claim a refund on Form 8849. Com- Gasohol Blending cluding line 3, Farmer and Government

plete and attach to Form 8849 the appropriate Unit Information. If you are a gasohol blender, you can make a Form 8849 schedules. If you file Form 720, you claim to get a refund of part of the excise tax on can use the Schedule C portion of Form 720 for gasoline used to produce gasohol. See Gasohol How to file. File the claim by filling out Sched- your refund claims. (See the Form 720 instruc- Blending under Gasoline and Gasohol in chap- ule 2 (Form 8849) and attaching it to Form 8849. tions.) Do not claim a refund on Form 8849 for ter 1. The following claim requirements apply. Send it to the address shown in the instructions. any amount for which you have filed or will file a Write “Diesel Fuel/Kerosene Claim” on the en- claim on Schedule C (Form 720) or Form 4136. • The claim must be for gasohol sold or velope. used during a period of at least 1 week.

Ultimate Purchasers Do not combine this claim with any • The claim must be for at least $200. other claim on Form 8849.

If you are an ultimate purchaser, you may claim • The claim can only be made by the gaso- CAUTION

!

a refund for the excise tax on fuels you purchase hol blender.

and use for a nontaxable use. You may file a

claim for refund for any quarter of your tax year How to file. When to file. The claim must be filed by the File the claim for refund by filling for which you can claim at least $750. This last day of the first quarter following the earliest out Schedule 3 (Form 8849) and attaching it to amount is the excise tax on all fuels used for a quarter included in the claim. If you do not meet Form 8849. Send it to the address shown in the nontaxable use during that quarter or any prior the requirements or file a timely refund claim, instructions. Write “Gasohol Claim” on the en- quarter (for which no other claim has been filed) you will have to claim a credit on your income tax velope. during the tax year. return, as discussed earlier.

Do not combine this claim with any If you cannot claim at least $750 at the end of other claim on Form 8849. a quarter, you carry the amount over to the next CAUTION

!

quarter of your tax year to determine if you can

claim at least $750. If you cannot claim at least Interest

$750 at the end of your tax year, you must claim

a credit on your income tax return using Form When to file. The claim must be filed by the IRS pays no interest on refunds described in this

4136. last day of the first quarter following the earliest publication other than refunds to gasohol blendquarter included in the claim. If you do not meet ers and registered ultimate vendors (discussed

How to file. File the claim for refund by filling the requirements or file a timely refund claim, earlier) not paid within 20 days. Refunds resultout Schedule 1 (Form 8849) and attaching it to you will have to claim a credit on your income tax ing from credits claimed on income tax returns

Form 8849. Send it to the address shown in the return, as discussed earlier. may qualify for interest.

instructions. Only one claim may be filed for a

quarter. Registered Ultimate Vendors

Only the registered ultimate vendor

can claim a refund for the excise tax on If you are a registered ultimate vendor, you can Penalties

make a claim to get a refund of the excise tax on undyed diesel fuel and undyed ker- CAUTION

!

undyed diesel fuel or undyed kerosene that you There are criminal penalties for false or fraudu- osene in certain situations, as discussed later. sold for certain uses. See Sales by Registered lent claims. In addition, any person who files a

Ultimate Vendors under Undyed Diesel Fuel and refund claim, discussed earlier, for an excessive Example. You purchased gasoline and un- Undyed Kerosene in chapter 1. amount (without reasonable cause) may have to dyed diesel fuel. For the first quarter of your tax pay a penalty. An excessive amount is the year, the excise tax on fuel you use for an Undyed diesel fuel. You must meet the fol- amount claimed that is more than the allowable off-highway business use is $184 for gasoline lowing requirements for this claim. amount. The penalty is the greater of two times and $244 for diesel fuel. You cannot file a claim the excessive amount or $10. for refund since the total ($428) is less than • The claim must be for undyed diesel fuel

$750. sold for use on a farm for farming purposes or by a state or local government. For the second quarter, the excise tax on fuel

you use for an off-highway business use is $92 • The claim must be for sales during a pe- Including the Credit for gasoline and $244 for diesel fuel. You add riod of at least 1 week.

the amount from the first quarter ($428) to the • The claim must be for at least $200. or Refund in Income total amount from the second quarter ($336) and Claims for sales by a registered ultimate determine you can file a claim for refund since Include any credit or refund of excise taxes on vendor of undyed kerosene can be com- the total is $764. fuels in your gross income if you claimed the bined with claims for sales of undyed die- total cost of the fuel (including the excise taxes) When to file. You must file a quarterly claim sel fuel to meet this requirement. as an expense deduction that reduced your in- by the last day of the first quarter following the • Complete Form 8849 and Schedule 2, in- come tax liability. last quarter included in the claim. If you do not cluding line 3, Farmer and Government The year you include a credit or refund in file a timely refund claim for any quarter of your Unit Information. gross income depends on whether you use the tax year, you will have to claim a credit for that cash or an accrual method of accounting. amount on your income tax return, as discussed Undyed kerosene. You must meet the follow- earlier. Cash method. If you use the cash method ing requirements for this claim. Generally, an annual claim must be made and file a claim for refund, include the refund

on Form 4136 (as discussed under Claiming a • The claim must be for undyed kerosene amount in your gross income for the tax year in

Credit on page 8). However, the following must sold for use on a farm for farming pur- which you receive the refund. If you claim a

Chapter 3 Filing Claims Page 9
credit on your income tax return, include the $2,400 ($1,300 + $1,100) in its gross income for vehicles were not registered (or required to be

credit amount in gross income for the tax year in the tax year in which it receives the refunds registered) for highway use. In the fourth quarter

which you file Form 4136. If you file an amended (2003). of his 2003 income tax year, which ends in

return and claim a credit, include the credit Form 4136. The corporation claims the re- December, he used 3,000 gallons of fuel. The amount in gross income for the tax year in which maining amounts ($400 + $300) as a credit on excise tax on the 3,000 gallons of fuel he used you receive the credit. its 2003 income tax return by attaching Form was $732 (24.4 cents per gallon).

4136. It files its tax return in 2004. It includes this Example 1. Ed Brown, a cash basis farmer, Because the tax is less than $750, Steven credit ($700) in its 2004 gross income. filed his 2003 Form 1040 on March 3, 2004. On must claim a credit for the tax on his 2003

his Schedule F, Ed deducted the total cost of income tax return. He fills out Form 4136 (shown Accrual method. If you use an accrual gasoline (including $110 of excise taxes) used later) and attaches it to his 2003 income tax method, include the amount of credit or refund in on the farm. Then, on Form 4136, Ed claimed return, which he files in 2004. He enters the the $110 as a credit. Ed reports the $110 as gross income for the tax year in which you used $732 on line 67 of his Form 1040 and checks additional income on his 2004 Schedule F. the fuels (or sold the fuels if you are a registered box b. ultimate vendor). It does not matter whether you

Example 2. March Corporation uses the filed for a quarterly refund or claimed the entire Steven uses the cash method of accounting.

calendar year as its tax year. For 2003, the amount as a credit. On his 2003 Schedule C (Form 1040), he defollowing amounts of excise tax were included in ducts the total cost of the fuel, including the tax. the cost of gasoline the corporation used each Example 3. Todd Green uses an accrual When Steven files his 2004 Form 1040, he will quarter in a nontaxable use: method. He files his 2003 return on April 15, include the $732 credit shown on his 2003 Form 2004. On Schedule C (Form 1040) he deducts 4136 as additional income on his Schedule C the total cost of gasoline (including $155 of ex- (Form 1040) for 2004. January 1 through March 31 ....... $1,300 cise taxes) used for an off-highway business

April 1 through June 30 ........... 1,100 use during 2003. On Form 4136, Todd claims For the first two quarters of 2003, Steven’s

records show the following. the $155 as a credit. He reports the $155 as July 1 through September 30 . . . . . . . 400

additional income on his 2003 Schedule C.

October 1 through December 31 . . . . . 300 Claim

Quarter Gallons Used Tax Rate Amount Total $3,100 Example 4. Use the same facts as in Example 2 above, except that March Corporation First 2,750 .244 $671 The corporation deducts the entire cost of uses an accrual method of accounting. Since Second 2,500 .244 610 the gasoline (including the $3,100 in excise the nontaxable use occurred in 2003, the corpo- taxes) it used during the year as a business Steven could not file a claim for a refund for ration reports the $3,100 of excise taxes as expense on its corporation income tax return, income on its 2003 income tax return. This con- the first quarter because the amount of the claim thereby reducing its corporate income tax liabil- sists of the $2,400 it claimed on Form 8849 and was less than $750. He adds the first quarter ity for that year. the $700 it claimed on Form 4136. amount ($671) to the second quarter amount Form 8849. March Corporation files quar- ($610) and claims a refund of $1,281 by filing terly refund claims for the first two quarters (ending March 31 and June 30). It cannot file a Form 8849 and Schedule 1 (Form 8849), which

quarterly refund claim for the third or fourth quar- are shown later. He will have to include the

ter because it did not meet the $750 minimum Example $1,281 excise tax refund as additional income

requirement. on his Schedule C (Form 1040) for 2003.

Since March Corporation uses the cash Steven S. Sands used undyed diesel fuel in

method of accounting, the corporation includes vehicles used in his construction business. The

Page 10 Chapter 3 Filing Claims
Steven S. Sands 514-00-3894

3,000

732 00

2

OMB No. 1545-0162 Credit for Federal Tax Paid on Fuels

Form 4136

Department of the Treasury

Internal Revenue Service

Attachment

 Attach this form to your income tax return. Sequence No. 23

Name (as shown on your income tax return) Taxpayer identification number

Cat. No. 12625R Form 4136 (2003)

2 Nontaxable Use of Aviation Gasoline

375

10% gasohol

7.7% gasohol

5.7% gasohol

Nontaxable Use of Gasoline and Gasohol

(b)

Rate

(c)

Gallons

(d)

Amount of credit

Off-highway business use of gasoline $

1

(e)

CRN

362

3 Nontaxable Use of Undyed Diesel Fuel

Use of gasoline on a farm for farming purposes

e

d

f

a

b

c Other nontaxable use of gasoline

 See the Instructions on page 3.

(a) Type

of use

Claimant certifies that the diesel fuel did not contain visible evidence of dye.

Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach a detailed explanation and

check here 

For Paperwork Reduction Act Notice, see the instructions.

(b)

Rate

(c)

Gallons

(d)

Amount of credit

Use in commercial aviation (other than foreign trade) $

(e)

CRN

354

Other nontaxable use

a

b

(a) Type

of use

Claimant has the name and address of the person(s) who sold the diesel fuel to the claimant and the date(s) of the purchase(s) and if

exported, the required proof of export.

Caution: Claims cannot be made on line 3 for diesel fuel used

on a farm for farming purposes. Only registered ultimate

vendors may make those claims (see line 6).

(b)

Rate

(c)

Gallons

(d)

Amount of credit

$

(e)

CRN

(a) Type

of use

Nontaxable use

Use in certain intercity and local buses

a

b

c

Use in trains

350

353

$

4

$

$

$





360 

.184

.184

.184

.184

.132

.14396

.15436

.15

.194

.194

.244

.244

.20

.17

359

376

324

Nontaxable Use of Undyed Kerosene

Claimant certifies that the kerosene did not contain visible evidence of dye.

Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach a detailed explanation and check

here 

Claimant has the name and address of the person(s) who sold the kerosene to the claimant and the date(s) of the purchase(s) and if

exported, the required proof of export.

Caution: Claims cannot be made on line 4 for kerosene used

on a farm for farming purposes or for kerosene sold from a

blocked pump. Only registered ultimate vendors may make

those claims (see line 7).

(b)

Rate

(c)

Gallons

(d)

Amount of credit

$

(e)

CRN

(a) Type

of use

Nontaxable use

$ 346  .244

.244

Caution: ● You cannot claim any amounts on Form 4136 that you claimed on Form 8849 or Schedule C (Form 720).

● Sales by gasoline wholesale distributors cannot be claimed on Form 4136. Instead, use Schedule 4 (Form 8849)

or Schedule C, line 11 (Form 720) to make these claims.

2003

Chapter 3 Filing Claims Page 11
$ 732 00

Form 4136 (2003) Page 2

10

10 Total income tax credit claimed. Add lines 1 through 9, column (d). Enter here and on

Form 1040, line 67 (also check box b on line 67); Form 1120, line 32g; Form 1120-A, line

28g; Form 1120S, line 23c; Form 1041, line 24g; or the proper line of other returns. 

6 Sales by Registered Ultimate Vendors of Undyed Diesel Fuel

Claimant certifies that the diesel fuel did not contain visible evidence of dye.

Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach a detailed explanation and check here 

Claimant sold the diesel fuel at a tax-excluded price, repaid the amount of tax to the buyer, or has obtained written consent of the

buyer to take the claim; and obtained the required certificate from the buyer and has no reason to believe any information in the

certificate is false. See the instructions for additional information to be submitted.

UV Registration No. 

(b)

Rate

(c)

Gallons

(d)

Amount of credit

(e)

CRN

(a) Type

of use

Use on a farm for farming purposes 360

Use by a state or local government

a

b

$

$

7 Sales by Registered Ultimate Vendors of Undyed Kerosene

Claimant certifies that the kerosene did not contain visible evidence of dye.

Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach a detailed explanation and check here 

Claimant sold the kerosene at a tax-excluded price, repaid the amount of tax to the buyer, or has obtained written consent of the buyer

to take the claim; and obtained the required certificate (for lines 7a and 7b) from the buyer and has no reason to believe any information

in the certificate is false, or has the Regulations section 48.6427-10(e)(4) statement, if required, for line 7c. See the instructions for

additional information to be submitted.

UV Registration No. 

(b)

Rate

(c)

Gallons

(d)

Amount of credit

(e)

CRN

(a) Type

of use

Use on a farm for farming purposes

346

Use by a state or local government

a

b

$

$

c Sales from a blocked pump

8 Nontaxable Use of Liquefied Petroleum Gas (LPG) in Certain Buses

(b)

Rate

(c)

Gallons

(d)

Amount of credit

(e)

CRN

(a) Type

of use

Use in certain intercity and local buses

352

Use in qualified local buses or school buses

a

b

$

$

9 Gasohol Blending

Claimant bought gasoline taxed at the full rate and blended it with alcohol to make gasohol. The gasohol was sold or used in

claimant’s trade or business. For each batch of gasohol, claimant has the required information relating to the purchase of the

gasoline and alcohol used to make the gasohol and to support the amount claimed.

(a)

Rate (b)

Gasoline

(d)

Amount of credit

(col. (a) col. (b))

(e)

CRN

10% gasohol

357

7.7% gasohol

a

b

$

$

c 5.7% gasohol

(c)

Alcohol

Gallons of





UP Registration No. 

.244

.244

.244

.244

.244

.062

.136

.03734

.02804

.02031

Form 4136 (2003)

Nontaxable Use of Aviation Fuel

(b)

Rate

(c)

Gallons

(d)

Amount of credit

(e)

CRN

(a) Type

of use

Use in commercial aviation (other than foreign trade)

Other nontaxable use 369

a

b

$

$ .175

.219

.044

5

355

377

361

356

363

c Other nontaxable uses

Page 12 Chapter 3 Filing Claims
S T EV EN S SAN DS

987 WEST ST RE E

A NYT OWN US A

1 0 9 8 7 65 4 3

1 2 345

1 2

9 8 7 5 5 5 00 0 0

Steven S. Sands

Steven S. Sands

9/29/2003



T

OMB No. 1545-1420 Claim for Refund of Excise Taxes

(Rev. January 2003)

Department of the Treasury—Internal Revenue Service

Name of claimant

Address (number, street, room or suite no.)

Form

8849

City and state or province. If you have a foreign address, see page 2.

Foreign country, if applicable. Do not abbreviate.

Month claimant’s income

tax year ends

ZIP code

Social security number (SSN)

Employer identification number (EIN)

For Privacy Act and Paperwork Reduction Act Notice, see instructions.

Schedules Attached

Schedule 1

Schedule 2

Schedule 3

Schedule 4

Schedule 5

Schedule 6

Caution: Do not use Form 8849 to make adjustments to liability reported on Forms 720 for prior quarters or to claim any amounts

that were or will be claimed on Schedule C (Form 720), Claims, Form 4136, Credit for Federal Tax Paid on Fuels, Form 2290,

Heavy Highway Vehicle Use Tax Return, or Form 730, Monthly Tax Return On Wagers.

Nontaxable Use of Fuels

Sales by Registered Ultimate Vendors of Undyed Diesel Fuel and Undyed Kerosene

Gasohol Blending

Sales by Gasoline Wholesale Distributors

Section 4081(e) Claims

Other Claims

Sign

Here

Under penalties of perjury, I declare (1) that I have examined this claim, including accompanying schedules and statements, and to the best

of my knowledge and belief, it is true, correct, and complete, and (2) that amounts claimed on this form have not been, and will not be, claimed

on any other form.

Signature and title (if applicable) Date

Type or print your name below signature.

Cat. No. 20027J Form 8849 (Rev. 1-2003)

Print clearly. Leave a blank box between words.

Daytime telephone number (optional)

Check () the appropriate box(es) for the schedule(s) you attach to Form 8849. Only attach the schedules on which you are claiming

a refund. Schedules 2, 3, 5, and section 4091(d) claims on Schedule 6 cannot be filed with any other schedules on Form 8849.

File each of these schedules with a separate Form 8849.

Chapter 3 Filing Claims Page 13
Steven S. Sands 109876543 1281

01012003 06302003

2 5250 1281

Nontaxable Use of Fuels OMB No. 1545-1420

(Rev. January 2003)

Schedule 1 Department of the Treasury—Internal Revenue Service

Name as shown on Form 8849

Period of claim: Enter month, day, and year

in MMDDYYYY format.

(Form 8849)

 Attach to Form 8849.

Total refund (see instructions)

Nontaxable Use of Aviation Gasoline

Use in commercial aviation

(other than foreign trade)

Nontaxable Use of Undyed Diesel Fuel

Nontaxable use (see Caution

above)

Use in trains

Use in certain intercity

and local buses

Nontaxable Use of Aviation Fuel

Use in commercial aviation

(other than foreign trade)

Other nontaxable use

(a)

Type

of use

(e)

CRN

For Privacy Act and Paperwork Reduction Act Notice, see Form 8849 instructions. Cat. No. 27449T Schedule 1 (Form 8849) (Rev. 1-2003)

From  To 

362

375

324

360

353

350

369

1 Nontaxable Use of

Gasoline and Gasohol

a

b

c

d

Gasoline

10% gasohol

7.7% gasohol

5.7% gasohol

2

3

5

a

a

a

b

b

b

c

Other nontaxable use

Claimant certifies that the diesel fuel did not contain visible evidence of dye.

Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach a detailed explanation

and check here 

Claimant has the name and address of the person(s) who sold the diesel fuel to the claimant and the date(s) of the

purchase(s) and if exported, the required proof of export.

Caution: Claims cannot be made on line 3 for diesel fuel used on a farm for farming purposes or for the exclusive use by a

state or local government. Only registered ultimate vendors may make those claims using Schedule 2.

6 Nontaxable Use of Liquefied Petroleum Gas (LPG) in Certain Buses

a

b

Use in certain intercity and local

buses

Use in qualified local buses 361

(a)

Type

of use

(e)

CRN

(b) Rate (c) Gallons (d) Amount of refund

(b) Rate (c) Gallons (d) Amount of refund

.184

.132

.184

.14396

.15436

.15

.194

.194

.244

.244

.20

.17

.175

.219

.044

.062

.136

$

$

Multiply col. (b) by col. (c)

$

Multiply col. (b) by col. (c)

$

$

EIN or SSN

$

$

$

$

$

$

359

376

354

355

377

352

c Other nontaxable use

Nontaxable Use of Undyed Kerosene

Nontaxable use (see Caution

above) 346

4

Claimant certifies that the kerosene did not contain visible evidence of dye.

Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach a detailed explanation

and check here 

Claimant has the name and address of the person(s) who sold the kerosene to the claimant and the date(s) of the

purchase(s) and if exported, the required proof of export.

Caution: Claims cannot be made on line 4 for kerosene used on a farm for farming purposes, for the exclusive use by a state or local

government, or for sales from a blocked pump. Only registered ultimate vendors may make those claims using Schedule 2.

(a)

Type

of use

(e)

CRN

(b) Rate (c) Gallons (d) Amount of refund

.244

.244

$

Multiply col. (b) by col. (c)

$

Use in school buses .136

Page 14 Chapter 3 Filing Claims
If you combine alcohol eligible for the credit purpose listed under Qualified ethanol fuel prowith alcohol that is not eligible and use the com- duction, you must pay a tax equal to the credit.

bined alcohol in a way that qualifies for the Report this tax on Form 720. 4. credit, you figure the credit based on the propor- How to claim the credit. You take the alcohol tionate amount of eligible alcohol contained in fuel credit by completing Form 6478 and attach- the combined alcohol. ing it to your income tax return. All individuals Alcohol Fuel Separation or failure to use as fuel. If the and corporations taking the credit use Form

credit applied to alcohol used in the production 6478. Partnerships (including electing large Credit of a qualified mixture, and you later separate the partnerships), S corporations, estates, and

alcohol from the mixture or do not use the mix- trusts figure the credit on Form 6478 but divide

ture as fuel, you must pay a tax equal to the the credit among their partners, shareholders, or If you sell or use alcohol as a fuel, you may be credit. Report this tax on Form 720. beneficiaries.

eligible for an income tax credit. The alcohol fuel If you take the alcohol fuel credit, you must credit consists of a straight alcohol credit, an Amount of credit. The straight alcohol credit include the credit for the tax year in your gross alcohol mixture credit, and a small ethanol pro- and the alcohol mixture credit are based on the income for that year. ducer credit. Each of these credits is discussed proof content of the alcohol. You figure the proof

later. without considering denaturants added to the General business credit. You combine the

Alcohol eligible for the credit includes metha- alcohol. Use Form 6478 to determine the credit alcohol fuel credit with other credits on Form

nol and ethanol. This includes methanol pro- 3800, General Business Credit, to figure your for each gallon of alcohol.

duced from methane gas formed in waste general business credit for the year. See the Reduced credit for certain excise tax bene- disposal sites. But it does not include any of the Form 3800 instructions for a list of these credits

fits. You may have been entitled to a reduced and whether you must file Form 3800. following. rate, an exemption, credit, or refund for the fed-

• Alcohol produced from petroleum, natural eral excise tax on certain fuel-alcohol mixtures.

gas, or coal (including peat). You must reduce the credit allowable on these

mixtures (such as gasohol) by the amount of • Alcohol with a proof of less than 150. these benefits.

• Ethanol produced as a by-product from Volume of alcohol. When figuring the num- manufacturing ethylcellulose derived from 5. ber of gallons of alcohol sold or used, include the ethane. volume of any denaturant (including gasoline)

In figuring the proof of any alcohol, disregard added under formulas approved by the Secreany denaturants (additives that make the alco- tary of the Treasury. Also include the denaturant How To Get Tax

hol unfit for human consumption). when you figure the percentage of any mixture

that is alcohol. However, denaturants can be

Straight alcohol credit. You can claim the counted only up to 5% of the total volume of Help

credit for any alcohol not mixed with gasoline or alcohol (including denaturants).

a special fuel other than denaturants. You can get help with unresolved tax issues, You are eligible for the credit for straight Small ethanol producer credit. If you are an order free publications and forms, ask tax ques- alcohol only if you met one of the following eligible small ethanol producer, you qualify for a tions, and get more information from the IRS in requirements during the tax year. credit on up to 15 million gallons of your qualified several ways. By selecting the method that is ethanol fuel production for any tax year. This best for you, you will have quick and easy ac- • You used it as a fuel in your trade or additional alcohol fuel credit is 10 cents for each cess to tax help. business. gallon.

• You sold it at retail and placed it in the fuel You are an eligible small ethanol producer if, Contacting your Taxpayer Advocate. If you

tank of the buyer’s vehicle. at all times during the tax year, you have an have attempted to deal with an IRS problem

annual productive capacity of not more than 30 unsuccessfully, you should contact your TaxThe buyer cannot claim the credit for the alco- million gallons of any type of alcohol. payer Advocate.

hol bought at retail, even if the buyer uses it as a For a partnership, trust, or S corporation, the The Taxpayer Advocate independently repfuel in a trade or business. 15- and 30-million gallon limits apply at both the resents your interests and concerns within the

entity level and the partner, beneficiary, or IRS by protecting your rights and resolving Mixing or failure to use as fuel. If the credit shareholder level. problems that have not been fixed through nor- applied to alcohol you bought and you later mix mal channels. While Taxpayer Advocates can- the alcohol or do not use it as a fuel, you must Qualified ethanol fuel production. Your not change the tax law or make a technical tax pay a tax equal to the credit. Report this tax on qualified ethanol fuel production is any ethanol decision, they can clear up problems that re- Form 720. you produce and sell during the tax year to sulted from previous contacts and ensure that another person for any of the following pur- your case is given a complete and impartial Alcohol mixture credit. You can take the poses. review. credit for alcohol you use to produce a qualified • Use in the production of a qualified mix- To contact your Taxpayer Advocate: mixture. A qualified mixture is a mixture of alco- ture in that person’s trade or business (ex- hol with gasoline or with a special fuel. You do • Call the Taxpayer Advocate toll free at cept casual off-farm production). not treat adding denaturants to alcohol as the 1–877–777–4778.

production of a mixture. • Use as a fuel in that person’s trade or • Call, write, or fax the Taxpayer Advocate You can take the credit only for a mixture you business. office in your area. produce. You must sell the mixture for use as a • Sale at retail by that person who puts the fuel, not merely as an octane enhancer, or use it • Call 1–800–829–4059 if you are a ethanol in the fuel tank of the buyer’s vehi- as a fuel in your trade or business. You can TTY/TDD user. cle. claim the credit whether you sell the fuels di- • Visit the website at www.irs.gov/advo- rectly to the user or to a buyer for resale to the It also includes your use or sale of the ethanol cate. user. Take into account alcohol you use to pro- for these purposes. duce a qualified mixture only if the sale or use is Qualified ethanol fuel production does not For more information, see Publication 1546, in your trade or business and only for the tax include any alcohol bought by a producer who The Taxpayer Advocate Service of the IRS. year in which the sale or use occurs. then increases the proof of the alcohol by addi- A special fuel includes any liquid fuel, other Free tax services. To find out what services tional distillation. than gasoline, suitable for use in an internal are available, get Publication 910, Guide to Free

combustion engine. Failure to use for qualifying purposes. If Tax Services. It contains a list of free tax publiYou cannot take a credit for the casual the credit applied to an eligible small ethanol cations and an index of tax topics. It also deoff-farm production of a qualified mixture. producer and you do not use the ethanol for a scribes other free tax information services,

Chapter 5 How To Get Tax Help Page 15
including tax education and assistance pro- 1–800–829–4059 to ask tax or account • Central part of U.S.:

grams and a list of TeleTax topics. questions or to order forms and publica- Central Area Distribution Center

tions. P.O. Box 8903 Internet. You can access the IRS webBloomington, IL 61702–8903 site 24 hours a day, 7 days a week at • TeleTax topics. Call 1–800–829–4477 to

www.irs.gov to: listen to pre-recorded messages covering • Eastern part of U.S. and foreign

various tax topics. addresses:

• Download forms, instructions, and publica- Eastern Area Distribution Center

tions. Evaluating the quality of our telephone serv- P.O. Box 85074

ices. To ensure that IRS representatives give Richmond, VA 23261–5074 • Order IRS products online. accurate, courteous, and professional answers,

• See answers to frequently asked tax ques- we use several methods to evaluate the quality CD-ROM for tax products. You can

tions. of our telephone services. One method is for a order IRS Publication 1796, Federal

second IRS representative to sometimes listen Tax Products on CD-ROM, and obtain: • Search publications online by topic or in on or record telephone calls. Another is to ask keyword. some callers to complete a short survey at the • Current tax forms, instructions, and publi- • Send us comments or request help by end of the call.

cations. email.

Walk-in. Many products and services • Prior-year tax forms and instructions. • Sign up to receive local and national tax

news by email. are available on a walk-in basis. • Frequently requested tax forms that may

be filled in electronically, printed out for • Get information on starting and operating

a small business. submission, and saved for recordkeeping.

• Products. You can walk in to many post • Internal Revenue Bulletins. offices, libraries, and IRS offices to pick up

certain forms, instructions, and publica- Fax. You can get over 100 of the most Buy the CD-ROM from National Technical In- tions. Some IRS offices, libraries, grocery requested forms and instructions 24 formation Service (NTIS) on the Internet at stores, copy centers, city and county gov- hours a day, 7 days a week, by fax. www.irs.gov/cdorders for $22 (no handling ernments, credit unions, and office supply Just call 703–368–9694 from your fax ma- fee) or call 1–877–233–6767 toll free to buy stores have an extensive collection of chine. Follow the directions from the prompts. the CD-ROM for $22 (plus a $5 handling fee). products available to print from a CD-ROM When you order forms, enter the catalog num- or photocopy from reproducible proofs. The first release is available in early January ber for the form you need. The items you request Also, some IRS offices and libraries have and the final release is available in late Februwill be faxed to you. the Internal Revenue Code, regulations, ary. For help with transmission problems, call Internal Revenue Bulletins, and Cumula- 703–487–4608. CD-ROM for small businesses. IRS tive Bulletins available for research pur- Long-distance charges may apply. Publication 3207, Small Business Re- poses. source Guide, is a must for every small Phone. Many services are available by • Services. You can walk in to your local business owner or any taxpayer about to start a phone. Taxpayer Assistance Center every busi- business. This handy, interactive CD contains

ness day to ask tax questions or get help all the business tax forms, instructions, and pub- with a tax problem. An employee can ex- lications needed to successfully manage a busi- plain IRS letters, request adjustments to • Ordering forms, instructions, and publica- ness. In addition, the CD provides an your account, or help you set up a pay- tions. Call 1–800–829–3676 to order abundance of other helpful information, such as ment plan. You can set up an appointment current-year forms, instructions, and publi- how to prepare a business plan, finding financ- by calling your local Center and, at the cations and prior-year forms and instruc- ing for your business, and much more. The de- prompt, leaving a message requesting tions. You should receive your order within sign of the CD makes finding information easy Everyday Tax Solutions help. A represen- 10 days. and quick and incorporates file formats and tative will call you back within 2 business • Asking tax questions. Call the IRS with browsers that can be run on virtually any days to schedule an in-person appoint- your tax questions at 1–800–829–4933. ment at your convenience. To find the desktop or laptop computer.

number, go to www.irs.gov or look in the It is available in March. You can get a free • Solving problems. You can get phone book under “United States Govern- copy by calling 1-800-829-3676 or by visiting the face-to-face help solving tax problems ment, Internal Revenue Service.” website at www.irs.gov/smallbiz. every business day in IRS Taxpayer Assistance Centers. An employee can explain IRS letters, request adjustments to Mail. You can send your order for Photographs of missing children. The Interyour account, or help you set up a pay- forms, instructions, and publications to nal Revenue Service is a proud partner with the

ment plan. Call your local Taxpayer Assis- the Distribution Center nearest to you National Center for Missing and Exploited Chil- tance Center for an appointment. To find and receive a response within 10 workdays after dren. Photographs of missing children selected the number, go to www.irs.gov or look in your request is received. Find the address that by the Center may appear in this publication on the phone book under “United States Gov- applies to your part of the country. pages that would otherwise be blank. You can ernment, Internal Revenue Service.” • Western part of U.S.: help bring these children home by looking at the

• TTY/TDD equipment. If you have access Western Area Distribution Center photographs and calling 1–800–THE–LOST

to TTY/TDD equipment, call Rancho Cordova, CA 95743–0001 (1–800–843–5678) if you recognize a child.

Page 16 Chapter 5 How To Get Tax Help
To help us develop a more useful index, please let us know if you have ideas for index entries. Index See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.

AFL Suggestions ............ 1

Air ambulance ........... 6 Farming ............... 4 Liquefied petroleum gas

Aircraft museum ......... 6 Farming and state use . . . 3, 8 (LPG) ................ 3 T

Alcohol fuel credit . . . . . . . 15 Fishing ................ 5 Tax help . . . . . . . . . . . . . . 15

Annual claims ........... 9 Foreign trade ............ 6 M Taxpayer Advocate . . . . . . 15

Assistance (See Tax help) Form: Military aircraft .......... 6 Taxpayer identification

Aviation: 4136 ................ 8 More information (See Tax help) number .............. 8

Fuel ................. 3 6478 . . . . . . . . . . . . . . . 15 Train .................. 6

Gasoline .............. 2 720 . . . . . . . . . . . . . . . . . 9 N TTY/TDD information . . . . . 15

8849 ................ 9

Nonprofit educational Free tax services . . . . . . . . 15 B organization ........... 6 U

Blocked pump ........... 3 Ultimate purchaser . . . . . . 7, 9

Boats ................. 5 G O Used other than as a fuel:

Buses ................. 5 Gasohol ............... 2

Off-highway use Aviation fuel ............ 6 ......... 4 Blender ............... 2 Diesel fuel and kerosene . . . 5

Blending . . . . . . . . . . . . 7, 9 C Uses, nontaxable: Gasoline ............... 2 P

Claims: Aviation fuel ............ 3

Penalties ............... 9 Claiming a credit Aviation gasoline ........ 2 ........ 8

Claiming a refund H Publications (See Tax help) Diesel fuel ............. 3 ........ 9

Filing claims Helicopter .............. 6 Gasohol .............. 2 ........... 7

Help Q Gasoline .............. 2 Comments ............. 1 (See Tax help)

Qualified local bus Kerosene ............. 3 Commercial aviation ...... 6 Highway vehicle . . . . . . . 4, 6 ........ 5

Liquefied petroleum gas Commercial fishing ....... 5 (LPG) .............. 3 Credits ................ 8 I R

Identifying number ........ 8 Records ............... 7 V D Income, include in ........ 9 Refunds ............... 9 Vendors, registered Diesel fuel .............. 2 Intercity and local buses .... 5 Registered ultimate ultimate . . . . . . . . . . . 3, 7, 9 Interest ................ 9 vendor . . . . . . . . . . . . 3, 7, 9

■ E

Excluded liquid .......... 3 K S

Export ................. 5 Kerosene .............. 3 School bus ............. 5

State or local

governments .......... 6

Page 17
Tax Publications for Business Taxpayers

General Guides

Commonly Used Tax Forms

Spanish Language Publications

Your Rights as a Taxpayer

Your Federal Income Tax (For

Individuals)

Farmer’s Tax Guide

Tax Guide for Small Business (For

Individuals Who Use Schedule C or

C-EZ)

Tax Calendars for 2004

Highlights of 2003 Tax Changes

Guide to Free Tax Services

Circular E, Employer’s Tax Guide

Employer’s Supplemental Tax Guide

Circular A, Agricultural Employer’s Tax

Guide

Circular SS, Federal Tax Guide For

Employers in the U.S. Virgin Islands,

Guam, American Samoa, and the

Commonwealth of the Northern

Mariana Islands

Household Employer’s Tax Guide

Circular PR Guía Contributiva Federal

Para Patronos Puertorriqueños

Travel, Entertainment, Gift, and Car

Expenses

Tax Withholding and Estimated Tax

Excise Taxes for 2004

Withholding of Tax on Nonresident

Aliens and Foreign Entities

Social Security and Other Information

for Members of the Clergy and

Religious Workers

Residential Rental Property

Self-Employment Tax

Depreciating Property Placed in

Service Before 1987

Business Expenses

Net Operating Losses (NOLs) for

Individuals, Estates, and Trusts

Installment Sales

Accounting Periods and Methods

Corporations

Sales and Other Dispositions of Assets

Basis of Assets

Examination of Returns, Appeal Rights,

and Claims for Refund

Retirement Plans for Small Business

(SEP, SIMPLE, and Qualified Plans)

Determining the Value of Donated

Property

Starting a Business and Keeping

Records

The IRS Collection Process

Information on the United StatesCanada Income Tax Treaty

Bankruptcy Tax Guide

Direct Sellers

Passive Activity and At-Risk Rules

How To Depreciate Property

Reporting Cash Payments of Over

$10,000

The Taxpayer Advocate Service of the

IRS

Derechos del Contribuyente

Cómo Preparar la Declaración de

Impuesto Federal

English-Spanish Glossary of Words

and Phrases Used in Publications

Issued by the Internal Revenue

Service

Tax on Unrelated Business Income of

Exempt Organizations

Wage and Tax Statement

Itemized Deductions & Interest and

Ordinary Dividends*

Profit or Loss From Business*

Net Profit From Business*

Capital Gains and Losses*

Supplemental Income and Loss*

Profit or Loss From Farming*

Credit for the Elderly or the Disabled*

Estimated Tax for Individuals*

Self-Employment Tax*

Amended U.S. Individual Income Tax Return*

Capital Gains and Losses

Partner’s Share of Income,

Credits, Deductions, etc.

U.S. Corporation Income Tax Return

U.S. Income Tax Return for an S Corporation

Employee Business Expenses*

Unreimbursed Employee Business Expenses*

Power of Attorney and Declaration of

Representative*

Child and Dependent Care Expenses*

General Business Credit

Application for Automatic Extension of Time To File

U.S. Individual Income Tax Return*

Moving Expenses*

Additional Taxes on Qualified Plans (Including

IRAs) and Other Tax-Favored Accounts*

Installment Sale Income*

Noncash Charitable Contributions*

Change of Address*

Expenses for Business Use of Your Home*

Tax Highlights for Commercial

Fishermen

910

595

553

509

334

225

17

1

Nondeductible IRAs*

Passive Activity Loss Limitations*

15

15-A

51

80

179

926

378

463

505

510

515

517

527

533

534

535

536

537

541

538

542

Partnerships

544

551

556

560

561

583

594

597

598

901

911

925

946

947

908

1544

1546

1SP

850

579SP

594SP Comprendiendo el Proceso de Cobro

10134

Sch A & B

Sch C

Sch C-EZ

Sch D

Sch E

Sch F

Sch H Household Employment Taxes*

Sch R

Sch SE

1040-ES

1040X

Sch D

Sch K-1

1120

1120S

1065 U.S. Return of Partnership Income

2106

2106-EZ

2441

2848

3800

4868

3903

5329

6252

8283

8582

8606

8822

8829

Specialized Publications

Fuel Tax Credits and Refunds

W-4 Employee’s Withholding Allowance Certificate*

Employer’s Annual Federal Unemployment

(FUTA) Tax Return*

940

940-EZ

1040 U.S. Individual Income Tax Return*

Employer’s Annual Federal Unemployment

(FUTA) Tax Return*

Business Use of Your Home (Including

Use by Daycare Providers)

587

U.S. Tax Treaties

Practice Before the IRS and Power of

Attorney

Tax Incentives for Distressed

Communities

Employer’s Guides

Certification for Reduced Tax Rates in

Tax Treaty Countries

686

954

Capital Gains and Losses and Built-In Gains

Shareholder’s Share of Income, Credits,

Deductions, etc.

Sch D

Sch K-1

Underpayment of Estimated Tax by Individuals,

Estates, and Trusts*

2210

Report of Cash Payments Over $10,000 Received

in a Trade or Business*

8300

4562 Depreciation and Amortization*

4797 Sales of Business Property*

Informe de Pagos en Efectivo en

Exceso de $10,000 (Recibidos en

una Ocupación o Negocio)

1544SP

U.S. Corporation Short-Form Income

Tax Return

1120-A

See How To Get Tax Help for a variety of ways to get publications, including by

computer, phone, and mail.

See How To Get Tax Help for a variety of ways to get forms, including by computer, fax, phone,

and mail. Items with an asterisk are available by fax. For these orders only, use the catalog number

when ordering.

Form Number and Title

Catalog

Number

W-2

10220

11234

10983

17001

11320

11330

11334

14374

11338

11344

11346

12187

11358

11340

11360

941 Employer’s Quarterly Federal Tax Return

11359

Sch J Farm Income Averaging* 25513

11510

Catalog

Number

20604

11744

11862

11980

12392

12490

12906

13086

13141

13329

13601

62299

63966

12081

13232

63704

62133

11390

11393

11394

11450

11456

11700

11520

11516

Form Number and Title

Sch D-1 Continuation Sheet for Schedule D* 10424

Employer’s Tax Guide to Fringe

Benefits

15-B

Page 18