Cat. No. 46455F Page 1 of 18 of Publication 378 9:14 - 16 ...

Department Publication 378 Contents
of the
Treasury (Rev. December 2003) What’s New . . . . . . . . . . . . . . . . . . . . . 1

Internal Cat. No. 46455F Introduction . . . . . . . . . . . . . . . . . . . . . 1
Revenue
Service Fuel Tax 1. Fuels . . . . . . . . . . . . . . . . . . . . . . . . 2
Credits
and Refunds 2. Definitions of Nontaxable Uses . . . . . 4

Get forms and other information 3. Filing Claims . . . . . . . . . . . . . . . . . . 7
faster and easier by:
Internet • www.irs.gov or FTP • ftp.irs.gov 4. Alcohol Fuel Credit . . . . . . . . . . . . . . 15
FAX • 703–368–9694 (from your fax machine)
5. How To Get Tax Help . . . . . . . . . . . . 15

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

What’s New

Pending legislation. At the time this publica-
tion 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 legisla-
tion 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 sub-
jects.

• 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 *[email protected].
Please put “Publications Comment” on the sub-
ject line.

You can write to us at the following address:

Internal Revenue Service
TE/GE and Specialty Forms and Publica-
tions Branch
SE:W:CAR:MP:T:T
1111 Constitution Ave. NW
Washington, DC 20224

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 subdivi-
area code, in your correspondence. under each fuel are from Table 1 – 1. The first
column of the table is the number you enter on sion of a state, or the District of Columbia.
Useful Items Form 4136 (Nos. 1 – 11) or Form 8849 (Nos.
1 – 16) for that type of use. • In an aircraft or vehicle owned by an air-
You may want to see:
craft museum.

Publication Gasoline and Gasohol Gasohol Blending
❏ 510 Excise Taxes for 2004

Form (and Instructions) Gasoline means all products (including gaso- A gasohol blender is any person that regularly
❏ 720 Quarterly Federal Excise Tax hol) commonly or commercially known or sold produces gasohol outside of the bulk transfer/
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
cation 510. Aviation gasoline is discussed tax imposed on gasoline the blender uses to
Tax Return 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
❏ 6478 Credit for Alcohol Used as Fuel duced. Alcohol includes ethanol and methanol. taxed at a reduced rate. See Publication 510 for
Generally, this includes ethanol used to produce a complete discussion of gasohol.
1. ethyl tertiary butyl ether (ETBE) and methanol
produced from methane gas formed in waste Aviation Gasoline
disposal sites. However, alcohol produced from
petroleum, natural gas, coal (including peat), or Aviation gasoline means all special grades of
any derivative or product of these items, and gasoline suitable for use in aviation recipro-
alcohol that is less than 190 proof, do not qualify cating engines and covered by ASTM specifica-
as alcohol for these rules. See Publication 510 tion D 910 or military specification MIL-G-5572.
for a complete discussion of gasohol.
Nontaxable Uses
Fuels Nontaxable Uses
The following are the uses of aviation gasoline
Federal excise taxes are imposed on certain The following are the uses of gasoline and gaso- for which a credit or refund may be allowable to
fuels. This chapter lists the nontaxable uses hol for which a credit or refund may be allowable an ultimate purchaser.
(defined in chapter 2) of each fuel for which a to an ultimate purchaser.
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 • On a farm for farming purposes (credit
or refund allowed for gasohol blending and for only).
certain sales by registered ultimate vendors of only).
undyed diesel fuel and undyed kerosene. • Export.
• Off-highway business use. • In foreign trade.
The ultimate purchaser of compressed • Export. • Certain helicopter and fixed-wing air am-
• In a boat engaged in commercial fishing.
! natural gas and special motor fuels • In an intercity or local bus. bulance uses.
• In a school bus.
CAUTION other than liquefied petroleum gas • In a highway vehicle owned by the United • In commercial aviation (other than foreign
used in buses, discussed later, generally does
not use taxed fuel for a nontaxable use and no States that is not used on a highway. trade).
credit or refund would be allowable. These fuels
are described in Publication 510. • Exclusive use by a nonprofit educational • Exclusive use by a nonprofit educational

organization. organization.

Table 1 –1. Type of Use Table • Exclusive use by a state, political subdivi-

No. Type of Use (See Chapter 2 for definition of terms) sion of a state, or the District of Columbia.

1 On a farm for farming purposes • In a aircraft owned by an aircraft museum.
2 Off-highway business use (for business use other than in a highway vehicle • In military aircraft.

registered or required to be registered for highway use) Undyed Diesel Fuel
3 Export and Undyed Kerosene
4 In a boat engaged in commercial fishing
5 In certain intercity and local buses Diesel fuel means any liquid that, without fur-
6 For diesel fuel in a qualified local bus ther processing or blending, is suitable for use
7 In a bus transporting students and employees of schools (school buses) as a fuel in a diesel-powered highway vehicle or
8 For diesel fuel and kerosene used other than as a fuel in the propulsion engine of train. A liquid is suitable for this use if the liquid
has practical and commercial fitness for use in
a train or diesel-powered highway vehicle (but not off-highway business use) the propulsion engine of a diesel-powered high-
9 In foreign trade way vehicle or diesel-powered train. A liquid
10 Certain helicopter and fixed-wing air ambulance uses may possess this practical and commercial fit-
11 For aviation fuel used other than as a fuel in the propulsion engine of an aircraft ness even though the specified use is not the
12 In a highway vehicle owned by the United States that is not used on a highway liquid1s predominant use. However, a liquid
13 Exclusive use by a nonprofit educational organization does not possess this practical and commercial
14 Exclusive use by a state, political subdivision of a state, or the District of fitness solely by reason of its possible or rare
use as a fuel in the propulsion engine of a
Columbia
15 In an aircraft or vehicle owned by an aircraft museum
16 In military aircraft

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, fuel in a diesel-powered highway vehi-
kerosene, excluded liquid, No. 5 and No. 6 fuel ! fined below), can claim a credit or re- cle or train.
oils covered by ASTM specification D 396, or
F-76 (Fuel Naval Distillate) covered by military CAUTION fund for: Registered ultimate vendor (blending). This
specification MIL-F-16884. is a taxable fuel registrant (discussed in Publica-
No credit or refund is allowable for any use of tion 510), a registered ultimate vendor, or a
An excluded liquid is either of the following. dyed diesel fuel and dyed kerosene. You buy registered ultimate vendor (blocked pump).
these fuels excise tax free. See Publication 510
1) A liquid that contains less than 4% normal for more information about dyed fuels. A credit or refund may be allowable to a
paraffins. registered ultimate vendor (blending) if the ven-
Sales by Registered Ultimate dor sold undyed kerosene in an area described
2) A liquid with all the following properties. Vendors in an IRS declaration of extreme cold for the
production of a cold weather blend.
a) Distillation range of 125 degrees Fahr- The following are the sales for which a credit or
enheit or less. refund may be allowable to the registered ulti- Cold weather blend. This is a blend of ker-
mate vendor only. osene and diesel fuel produced in an area de-
b) Sulfur content of 10 ppm or less. scribed in an IRS declaration of extreme cold
• Undyed diesel fuel or undyed kerosene and sold for use or used for heating purposes.
c) Minimum color of +27 Saybolt.
sold for use on a farm for farming pur- Aviation Fuel
Kerosene means any of the following li- poses or for exclusive use by a state or
quids. local government, Aviation fuel means any liquid, other than gas-
oline or diesel fuel, that is suitable for use as a
• One of the two grades of kerosene (No. • Undyed kerosene sold from a blocked fuel in an aircraft.

1 – K and No. 2 – K) covered by ASTM pump (defined below), or Nontaxable Uses
specification D 3699.
• Undyed kerosene sold for blending. The following are the uses of aviation fuel for
• Kerosene-type jet fuel (aviation-grade ker- which a credit or refund may be allowable to an
Registered ultimate vendor (farming and ultimate purchaser.
osene) covered by ASTM specification D state use). This is a person that sells undyed
1655 or military specification diesel fuel or undyed kerosene to any of the • On a farm for farming purposes.
MIL-DTL-5624T (Grade JP-5) or following. • Export.
MIL-DTL-83133E (Grade JP-8). • In foreign trade.
• The owner, tenant, or operator of a farm • Certain helicopter and fixed-wing air am-
Kerosene also includes any liquid that would
be described above but for the presence of a for use by that person on a farm for farm- bulance uses.
dye of the type used to dye kerosene for a ing purposes.
nontaxable use. • Used other than as a fuel.
• A person other than the owner, tenant, or • In commercial aviation (other than foreign
However, kerosene does not include an ex-
cluded liquid, discussed above. operator of a farm for use by that person trade).
on a farm in connection with cultivating,
Nontaxable Uses raising, or harvesting. • Exclusive use by a nonprofit educational

The following are the uses of undyed diesel fuel • A state or local government for its exclu- organization.
for which a credit or refund may be allowable to
an ultimate purchaser. sive use. • Exclusive use by a state, political subdivi-

• Off-highway business use. The person must be registered by the IRS as an sion of a state, or the District of Columbia.
• Export. ultimate vendor. See Publication 510 for a dis-
• In an intercity or local bus. cussion of the registration requirements. • In a aircraft owned by an aircraft museum.
• In a qualified local bus. • In military aircraft.
• In a school bus. Registered ultimate vendor (blocked pump).
• Used other than as a fuel. This is a person that sells undyed kerosene from Liquefied Petroleum
• In a train. a blocked pump. The person must be registered Gas
• In a highway vehicle owned by the United by the IRS as an ultimate vendor (blocked
pump). Liquefied petroleum gas (LPG) includes pro-
States that is not used on a highway. pane, butane, and pentane, or mixtures of those
A credit or refund may be allowable to a gases.
• Exclusive use by a nonprofit educational registered ultimate vendor (blocked pump) if the
vendor sold to a buyer undyed kerosene from a Nontaxable Uses
organization. blocked pump for use other than as a fuel in a
diesel-powered highway vehicle and the vendor The following are the uses of LPG for which a
• In a vehicle owned by an aircraft museum. had no reason to believe the kerosene would not credit or refund may be allowable to an ultimate
be used in that manner. purchaser.
The following are the uses of undyed ker-
osene for which a credit or refund may be allow- Blocked pump. A blocked pump is a fuel • In an intercity or local bus.
able to an ultimate purchaser. pump that meets all the following requirements. • In a qualified local bus.
• In a school bus.
• Off-highway business use. 1) It is used to make retail sales of undyed
• Export. kerosene for use by the buyer in any non-
• In a school bus. taxable use.
• Used other than as a fuel.
• In a highway vehicle owned by the United 2) It is at a fixed location.

States that is not used on a highway. 3) It is identified with a legible and conspicu-
ous notice stating, “UNDYED UNTAXED
• Exclusive use by a nonprofit educational KEROSENE, NONTAXABLE USE ONLY.”

organization. 4) It meets either of the following conditions.

• In a vehicle owned by an aircraft museum. a) It cannot reasonably be used to dis-
pense fuel directly into the fuel supply
tank of a diesel-powered highway vehi-
cle or train.

b) It is locked by the vendor after each
sale and unlocked by the vendor only in
response to a buyer’s request for un-

Chapter 1 Fuels Page 3

2. purposes. However, see Custom application of Off-Highway Business
fertilizer and pesticide, next.
Definitions Use (No. 2)
If doubt exists whether the owner, the tenant,
This chapter provides definitions of the terms or the operator of the farm bought the fuel, Off-highway business use means fuel used in a
used in Table 1 – 1 for nontaxable uses. If appli- determine who bore the cost of the fuel. For trade or business or in an income-producing
cable, the type of use number from Table 1 – 1 is example, if the owner of a farm and the tenant activity other than as a fuel in a highway vehicle
indicated in each heading. equally share the cost of gasoline that is used on registered or required to be registered for use on
a farm for farming purposes, each can claim a public highways. The terms “registered ”, “high-
On a Farm for Farming credit for the tax on one-half the fuel used. way vehicle” and “public highway” are defined
Purposes (No. 1) below. Do not consider any use in a boat as an
Custom application of fertilizer and pesti- off-highway business use.
On a farm for farming purposes means fuel used cide. The use of fuel in the aerial or other
in carrying on a trade or business of farming, on application of fertilizer, pesticides, or other sub- Off-highway business use includes fuels
a farm in the United States, and for farming stances is a use of fuel on a farm for farming used in any of the following ways.
purposes. purposes. In the case of gasoline and aviation
fuel, you, as the owner, tenant, or operator, may • In stationary machines such as genera-
If undyed diesel fuel or undyed ker- waive your right to be treated as the ultimate
purchaser. If you waive your right, the applicator tors, compressors, power saws, and simi-
! osene is used on a farm for farming is treated as having used the gasoline or avia- lar equipment.
tion fuel on a farm for farming purposes. See
CAUTION purposes, the claim is made by the Chapter 18 of Pub. 225, Farmer’s Tax Guide, for • For cleaning purposes.
registered ultimate vendor. a sample waiver.
• In forklift trucks, bulldozers, and
Farm. A farm includes livestock, dairy, fish, To waive your right to be treated as the
poultry, fruit, fur-bearing animals, and truck ultimate purchaser, you must take all the follow- earthmovers.
farms, orchards, plantations, ranches, nur- ing actions.
series, ranges, and feed yards for fattening cat- Generally, this use does not include nonbusi-
tle. It also includes structures such as • Before the applicator files his or her claim, ness use of fuel, such as use by minibikes,
greenhouses used primarily for the raising of snowmobiles, power lawn mowers, chain saws,
agricultural or horticultural commodities. A fish execute in writing an irrevocable agree- and other yard equipment.
farm is an area where fish are grown or raised ment stating that you knowingly give up
— not merely caught or harvested. your right to the credit or refund. You may Example. Caroline owns a landscaping
authorize an agent, such as a cooperative, business. She uses power lawn mowers and
Farming purposes. As an owner, tenant, or to sign the waiver for you. chain saws in her business. The gasoline used
operator, you use fuel on a farm for farming in the power lawn mowers and chain saws quali-
purposes if you use it in any of the following • Identify clearly the period the waiver cov- fies as fuel used in an off-highway business use.
ways. The gasoline used in her personal lawn mower
ers. at home does not qualify.
1) To cultivate the soil or to raise or harvest
any agricultural or horticultural commodity. The applicator must retain a copy of the Highway vehicle. A highway vehicle is any
waiver and give you a copy. Do not send a copy self-propelled vehicle designed to carry a load
2) To raise, shear, feed, care for, train, or to the Internal Revenue Service unless re- over public highways, whether or not it is also
manage livestock, bees, poultry, fur-bear- quested to do so. designed to perform other functions. Examples
ing animals, or wildlife. of vehicles designed to carry a load over public
The waiver may be a separate document or it highways are passenger automobiles,
3) To operate, manage, conserve, improve, may appear on an invoice or another document motorcycles, buses, and highway-type trucks
or maintain your farm and its tools and from the applicator. If the waiver appears on an and truck tractors. A vehicle is a highway vehicle
equipment. invoice or other document, it must be printed in a even though the vehicle’s design allows it to
section clearly set off from all other material, and perform a highway transportation function for
4) To handle, dry, pack, grade, or store any it must be printed in type sufficiently large to put only one of the following.
raw agricultural or horticultural commodity. you on notice that you are waiving your right to
For this use to qualify, you must have pro- the credit or refund. If the waiver appears as part • A particular type of load, such as passen-
duced more than half the commodity so of an invoice or other document, it must be
treated during the tax year. Commodity signed separately from any other item that re- gers, furnishings, and personal effects (as
means a single raw product. For example, quires your signature. in a house, office, or utility trailer).
apples and peaches are two separate
commodities. The effective period of the waiver cannot • A special kind of cargo, goods, supplies,
extend beyond your tax year. When the period
5) To plant, cultivate, care for, or cut trees or covered by the waiver extends beyond the or materials.
to prepare (other than sawing logs into applicator’s tax year, the applicator can only
lumber, chipping, or other milling) trees for claim a credit or refund for gasoline used in the • Some off-highway task unrelated to high-
market, but only if the planting, etc., is inci- part of the waiver period included in the
dental to your farming operations. Your applicator’s tax year. The applicator must wait way transportation, except as discussed
tree operations will be incidental only if until the next tax year to file a claim for gasoline next.
they are minor in nature when compared used in the rest of the waiver period.
to the total farming operations. Vehicles not considered highway vehicles.
Fuel not used for farming. Fuel is not used Generally, the following kinds of vehicles are not
If any other person, such as a neighbor or on a farm for farming purposes if it is used in any considered highway vehicles.
custom operator, performs a service for you on of the following ways.
your farm for any of the purposes listed in (1) or 1) Specially designed mobile machinery for
(2), you are considered to be the ultimate pur- • Off the farm, such as on the highway or in nontransportation functions. A self-pro-
chaser that used the fuel on a farm for farming pelled vehicle is not a highway vehicle if all
noncommercial aviation, even if the fuel is the following apply.
used in transporting livestock, feed, crops,
or equipment. a) The chassis has permanently mounted
to it machinery or equipment used to
• For personal use, such as mowing the perform certain operations (construc-
tion, manufacturing, drilling, mining,
lawn. timbering, processing, farming, or simi-
lar operations) if the operation of the
• In processing, packaging, freezing, or can- machinery or equipment is unrelated to
transportation on or off the public high-
ning operations. ways.

• In processing crude gum into gum spirits

of turpentine or gum resin or in processing
maple sap into maple syrup or maple
sugar.

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 organiza-
riage 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. Local Bus (No. 6)
c) The chassis could not, because of its
special design and without substantial Example. Hazel owns a refrigerated truck. It In a qualified local bus means fuel used in a bus
structural modification, be used as part has a separate motor for the refrigeration unit. meeting all the following requirements.
of a vehicle designed to carry any other The same tank supplies both motors. Using the
load. truck’s hubometer, Hazel figures that 90% of the • It is engaged in furnishing (for compensa-
fuel was used to propel the truck. Therefore,
2) Vehicles designed for off-highway trans- 10% of the fuel is used in an off-highway busi- tion) intracity passenger land transporta-
portation. A self-propelled vehicle is not a ness use. tion available to the general public.
highway vehicle if both of the following ap-
ply. Fuel lost or destroyed. You cannot treat fuel • It operates along scheduled, regular
lost or destroyed through spillage, fire, or other
a) The vehicle is designed primarily to casualty as fuel used in an off-highway business routes.
carry a specific kind of load other than use.
over the public highway for certain op- • It has a seating capacity of at least 20
erations (construction, manufacturing, Export (No. 3)
mining, processing, farming, drilling, adults (excluding the driver).
timbering, or similar operations). Export means fuel removed from the United
States with the intention that the fuel remain in a • It is under contract with (or is receiving
b) The vehicle’s use in carrying this load foreign country or possession of the United
over public highways is substantially States. more than a nominal subsidy from) any
limited or impaired because of its de- state or local government to furnish the
sign. To make this determination, you In a Boat Engaged in transportation.
can take into account whether the vehi- Commercial Fishing
cle can travel at regular highway (No. 4) Intracity passenger land transportation.
speeds, requires a special permit for This is the land transportation of passengers
highway use, or is overweight, In a boat engaged in commercial fishing means between points located within the same metro-
overheight, or overwidth for regular fuel used in taking, catching, processing, or politan area. It includes transportation along
highway use. transporting fish, shellfish, or other aquatic life routes that cross state, city, or county bounda-
for commercial purposes, such as selling or ries if the routes remain within the metropolitan
Public highway. A public highway includes processing the catch, on a specific trip basis. area.
any road in the United States that is not a private They include boats used in both fresh and salt
roadway. This includes federal, state, county, water fishing. They do not include boats used for Under contract. A bus is under contract with a
and city roads and streets. both sport fishing and commercial fishing on the state or local government only if the contract
same trip. imposes a bona fide obligation on the bus opera-
Registered. A vehicle is considered regis- tor to furnish the transportation.
tered when it is registered or required to be Buses
registered for highway use under the law of any More than a nominal subsidy. A subsidy is
state, the District of Columbia, or any foreign In Certain Intercity and Local more than nominal if it is reasonably expected to
country in which it is operated or situated. Any Buses (No. 5) exceed an amount equal to 3 cents multiplied by
highway vehicle operated under a dealer’s tag, the number of gallons of fuel used in buses on
license, or permit is considered registered. A In certain intercity and local buses means fuel subsidized routes. A company that operates its
highway vehicle is not considered registered used in a bus engaged in furnishing (for com- buses along subsidized and unsubsidized in-
solely because a special permit allows the vehi- pensation) passenger land transportation avail- tracity routes may consider its buses qualified
cle to be operated at particular times and under able to the general public. The bus must be local buses only when the buses are used on the
specified conditions. engaged in one of the following activities. subsidized intracity routes.

Dual use of propulsion motor. Off-highway • Scheduled transportation along regular In a School Bus (No. 7)
business use does not include any fuel used in
the propulsion motor of a registered highway routes regardless of the size of the bus. In a school bus means fuel used in a bus en-
vehicle even though that motor also operates gaged in the transportation of students or em-
special equipment by means of a power take-off • Nonscheduled operations if the seating ployees of schools. A school is an educational
or power transfer. It does not matter if the spe- organization with a regular faculty and curricu-
cial equipment is mounted on the vehicle. capacity of the bus is at least 20 adults, lum and a regularly enrolled body of students
not including the driver. Vans and similar who attend the place where the educational ac-
Example. The motor of a registered vehicles used for van-pooling or taxi serv- tivities occur.
concrete-mixer truck operates both the engine ice do not qualify.
and the mixing unit by means of a power For Diesel Fuel and
take-off. The fuel used in the motor to run the Available to the general public. This means Kerosene Used Other
mixer is not off-highway business use. you offer service to more than a limited number Than as a Fuel (No. 8)
of persons or organizations. If a bus operator
Use in separate motor. Off-highway busi- normally provides charter operations through Diesel Fuel and Kerosene
ness use includes fuel used in a separate motor travel agencies but has buses available for char-
to operate special equipment, such as a refriger- tering by the general public, this service is avail- Diesel fuel and kerosene used other than as a
ation unit, pump, generator, or mixing unit. If you able to the general public. A bus does 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 sel fuel and kerosene used in the following
the special equipment. You may make a reason- ways:
able estimate based on your operating experi-
ence and supported by your records. • For home heating, lighting, and cooking.
• In boats.
You can use devices that measure the miles • For any of the following nonbusiness uses.
the vehicle has traveled (such as hubometers)
to figure the gallons of fuel used to propel the

Chapter 2 Definitions Page 5

1) In stationary machines, such as genera- In a Highway Vehicle In an Aircraft or
tors and compressors. Owned by the United Vehicle Owned by an
States That is Not Used Aircraft Museum
2) For cleaning purposes. on a Highway (No. 12) (No. 15)

3) In minibikes and snowmobiles. 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-
In Foreign Trade a vehicle was not used on public highways dur- cle is owned by an organization that meets all
(No. 9) ing the period covered by the claim. This use the following requirements.
applies whether or not the vehicle is registered
In foreign trade means fuel used in civil aircraft or required to be registered for highway use. 1) It is exempt from income tax as an organi-
employed in foreign trade or trade between the zation described in section 501(c)(3) of the
United States and any of its possessions. In the Exclusive Use by a Code.
case of aircraft registered in a foreign country, Nonprofit Educational
the country must allow reciprocal benefits for Organization (No. 13) 2) It is operated as a museum under a state
aircraft registered in the United States. (or District of Columbia) charter.
Exclusive use by a nonprofit educational organi-
Certain Helicopter and zation means fuel used by an organization ex- 3) It is operated exclusively for acquiring, ex-
Fixed-Wing Air empt from income tax under section 501(a) of hibiting, and caring for aircraft of the type
Ambulance Uses the Internal Revenue Code that meets both of used for combat or transport in
(No. 10) the following requirements. World War II.

Certain helicopter uses. Certain helicopter • It has a regular faculty and curriculum. The aircraft or vehicle (such as a ground
uses means fuel used by a helicopter for any of • It has a regularly enrolled body of students servicing vehicle for aircraft) must be used ex-
the following purposes. clusively for the purposes described in item (3).
who attend the place where the instruction
1) Transporting individuals, equipment, or normally occurs. In Military Aircraft
supplies in the exploration for, or the de- (No. 16)
velopment or removal of, hard minerals, A nonprofit educational organization also in-
oil, or gas. cludes a school operated by a church or other In a military aircraft means fuel used in an air-
organization described in section 501(c)(3) of craft owned by the United States or any foreign
2) Planting, cultivating, cutting, transporting, the Internal Revenue Code if the school meets nation and constituting a part of its armed forces.
or caring for trees (including logging oper- the above requirements.
ations). In Commercial Aviation
Exclusive Use by a (Other Than Foreign
3) Providing emergency medical services. State, Political Trade)
Subdivision of a State,
During a use described in items (1) and (2), or the District of In commercial aviation (other than foreign trade)
the helicopter must not take off from, or land at, Columbia (No. 14) means fuel used in an aircraft in the business of
a facility eligible for assistance under the Airport transporting persons or property by air for pay.
and Airway Development Act of 1970, or other- ! If undyed diesel fuel or undyed ker- However, commercial aviation does not include
wise use services provided pursuant to section osene is used by a state, the claim is any of the following.
44509 or 44913(b) or subchapter I of chapter CAUTION made by the registered ultimate ven-
471 of title 49, United States Code. For item (1), • Any use of an aircraft that has a maximum
treat each flight segment as a separate flight. dor.
certificated takeoff weight of 6,000 pounds
Fixed-wing air ambulance uses. Fixed-wing Exclusive use by a state, political subdivision or less unless the aircraft is operated on
air ambulance uses means fuel used by a of a state, or the District of Columbia means fuel an established line.
fixed-wing aircraft providing emergency medical purchased by the state or local government for
services. The aircraft must be equipped for and its exclusive use. A state or local government is • Any use exclusively for the purpose of
exclusively dedicated on that flight to acute care any state, any political subdivision thereof, or
emergency medical services. the District of Columbia. An Indian tribal gov- skydiving.
ernment is treated as a state only if the fuel is
For Aviation Fuel Used used in an activity that involves the exercise of • Any use of an aircraft owned or leased by
Other Than as a Fuel an essential tribal government function. Gaso-
(No. 11) line, diesel fuel, and kerosene used by the a member of an affiliated group and un-
American Red Cross is considered to be the use available for hire by nonmembers of the
Aviation fuel used other than as a fuel in the of these fuels by a state. group. The determination of whether an
propulsion engine of an aircraft means aviation aircraft is available for hire by nonmem-
fuel used in the following ways. bers is made on a flight-by-flight basis.

• In stationary machines, such as genera- Use in a Train

tors and compressors. Use in a train means fuel used in the propulsion
engine of equipment or machinery that rides on
• For cleaning purposes. rails. This includes use in a locomotive, work
• In vehicles. train, switching engine, and track maintenance
machine.

Page 6 Chapter 2 Definitions

3. 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 sup-
income. port your claim for a credit or refund.

Filing Claims General Information Keep at your principal place of busi-
ness all records needed to enable the
This chapter tells you how and when to make a Generally, you will provide all the information RECORDS IRS to verify that you are the person
claim for a credit or refund of excise taxes on needed to claim a credit or refund when you entitled to claim a credit or refund and the
fuels. This chapter also covers recordkeeping properly complete Form 4136 or Form 8849. In amount you claimed. No special method or for-
mat is required, but the records should establish
Table 3-1. Model Certificate A all the following information.

CERTIFICATE OF FARMING USE OR STATE USE Ultimate purchaser. If you are an ultimate
purchaser, you must keep the following records.
(To support vendor’s claim for credit or payment under section 6427 of the Internal Revenue Code)
• The number of gallons purchased and
Name, Address, and Employer Identification Number of Vendor
The undersigned buyer (“Buyer”) hereby certifies the following under penalties of used during the period covered by your
perjury: claim.
A. Buyer will use the diesel fuel or kerosene to which this certificate relates — (check
• The dates of the purchases.
one):
1. On a farm for farming purposes (as defined in §48.6420-4 of the • The names and addresses of suppliers

Manufacturers and Retailers Excise Tax Regulations) and Buyer is the and amounts purchased from each in the
owner, tenant, or operator of the farm on which the fuel will be used; period covered by your claim.
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 • The nontaxable use for which you used
is not the owner, tenant, or operator of the farm on which the fuel will be
used; or the fuel.
3. For the exclusive use of a State or local government, or the District of
Columbia. • The number of gallons used for each non-
B. This certificate applies to the following (complete as applicable):
1. If this is a single purchase certificate, check here and enter: taxable use.
a. Invoice or delivery ticket number
b. Number of gallons It is important that your records show separately
2. If this is a certificate covering all purchases under a specified account or order the number of gallons used for each nontaxable
number, check here and enter: use that qualifies as a claim. If the fuel is ex-
a. Effective date ported, you must have proof of exportation.
b. Expiration date
For more information about keeping records,
(period not to exceed 1 year after effective date) see Publication 583, Starting a Business and
c. Buyer account or order number Keeping Records, or Publication 552, Record-
■ Buyer will provide a new certificate to the vendor if any information in this certificate keeping for Individuals.
changes.
■ If Buyer uses the diesel fuel or kerosene to which this certificate relates for a Gasohol blender. If you are a gasohol
purpose other than stated in the certificate, Buyer will be liable for any tax. blender (as discussed in chapter 1 under Gaso-
■ Buyer understands that the fraudulent use of this certificate may subject Buyer hol Blending), you must keep the following infor-
and all parties making such fraudulent use of this certificate to a fine or mation for each batch of gasohol.
imprisonment, or both, together with the costs of prosecution.
• The name and address of the person that
Printed or typed name of person signing
sold you the gasoline.
Title of person signing
• The date and location of the purchase of
Name of Buyer
the gasoline.
Employer identification number
• The number of gallons of gasoline.
Address of Buyer
• The name and address of the person that
Signature and date signed
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 reg-
istered ultimate vendor (as discussed in chapter
1 under Undyed Diesel Fuel and Undyed Ker-
osene), you must keep certain information per-
taining 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 sus-
pended. 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 num-
ber. 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.

Chapter 3 Filing Claims Page 7

Table 3-2. Model Certificate B 1040NR), use your SSN or ITIN. You get an
SSN by filing Form SS – 5, Application for a
CERTIFICATE OF BUYER FOR PRODUCTION OF A Social Security Card, with the Social Security
COLD WEATHER BLEND Administration. To get an ITIN, file Form W – 7,
Application for IRS Individual Taxpayer Identifi-
(To support vendor’s claim for credit or payment under section 6427 of the Internal Revenue Code) cation Number, with the IRS.

(Buyer) certifies the following under penalties If you operate a business, use your EIN. You
get an EIN by filing Form SS – 4, Application for
Name of Buyer Employer Identification Number, with the IRS.

of perjury: Filing date on holiday or weekend. If the last
day for filing your claim falls on a Saturday,
A. The kerosene to which this certificate applies will be used by Buyer to produce a Sunday, or legal holiday, the due date is delayed
blend of kerosene and diesel fuel in an area described in a declaration of extreme until the next business day.
cold and the blend will be sold for use or used for heating purposes.
Credit or refund. A credit is an amount you
B. This certificate applies to percent of Buyer’s purchases from claim on your income tax return when you file it
at the end of the year. If you meet certain re-
(name, address, and employer identification number of seller) on invoice or delivery quirements (discussed later), you can claim a
refund during the year.
ticket number .
Credit only. You can claim the following
■ If Buyer violates the terms of this certificate, the Internal Revenue Service may taxes only as a credit.
withdraw Buyer’s right to provide a certificate.
• Tax on gasoline, gasohol, or aviation gas-
■ Buyer has not been notified by the Internal Revenue Service that its right to
provide a certificate has been withdrawn. oline used on a farm for farming purposes.

■ Buyer understands that the fraudulent use of this certificate may subject Buyer • Tax on fuels used for nontaxable uses if
and all parties making such fraudulent use of this certificate to a fine or
imprisonment, or both, together with the costs of prosecution. 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.

Printed or typed name of person signing • The number of gallons sold to that buyer. Claiming a Credit

Title of person signing Blending. If you sell undyed kerosene for You make a claim for credit on Form 4136 and
blending with diesel fuel in an area under a attach it to your income tax return. Do not claim
Employer identification number declaration of extreme cold and the blend will be a credit for any amount for which you have filed
sold for use or used for heating purposes, you a refund claim.
Address of Buyer must keep the following information.
When to file. You can claim a fuel tax credit on
Signature and date signed • The number of gallons sold to each per- your income tax return for the year you used the
fuel (or sold the fuel in the case of gasohol
Farming and state use. If you sell undyed son. blender or registered ultimate vendor claims).
diesel fuel or undyed kerosene for use on a farm
for farming purposes or for use by a state or • An unexpired certificate from the buyer for You may be able to make a fuel tax
local government, you must keep the following TIP claim on an amended income tax re-
information. each purchase of kerosene. See the
model certificate inTable 3 – 2 above. turn for the year you used the fuel.
• The name and taxpayer identification Generally you must file an amended return by
Taxpayer identification number. To file a the later of 3 years from the date you filed your
number of each person (farmer, custom claim, you must have a taxpayer identification original return or within 2 years from the date
harvester, or government unit) that bought number. Your taxpayer identification number you paid the income tax.
the fuel. can be any of the following.
How to claim a credit. How you claim a credit
• The number of gallons sold to each per- • Employer identification number (EIN). depends on whether you are an individual, part-
• Social security number (SSN). nership, corporation, S corporation, or farmers’
son. • Individual taxpayer identification number cooperative association.

• An unexpired certificate from the buyer. (ITIN), if you are an alien individual and do Individuals. You claim the credit on the
not have and are not eligible to get an “Other payments from” line of Form 1040. Also
See the model certificate inTable 3 – 1 on SSN. check box b on that line. If you would not other-
page 7. The certificate expires on the ear- wise have to file an income tax return, you must
lier of one year after the date of the certifi- If you normally file only a U.S. individual in- do so to get a fuel tax credit.
cate or the date a new certificate is given come tax return (such as Form 1040 or
to the registered ultimate vendor. Partnership. Partnerships (other than
electing large partnerships) claim the credit by
Blocked pump. If you sell undyed kerosene including a statement on Schedule K-1 (Form
from a pump that qualifies as a blocked pump 1065), Partner’s Share of Income, Credits, De-
because it is locked by you after each sale and is ductions, etc., showing each partners share of
unlocked by you at the request of the buyer, you the number of gallons of each fuel sold or used
must keep the following information for each for a nontaxable use, the type of use, and the
sale of more than 5 gallons. applicable credit per gallon. Each partner claims
the credit on his or her income tax return for the
• The date of each sale. partners share of the fuel used by the partner-
• The name and address of the buyer. ship.

Other entities. Corporations, S corpora-
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 govern-
for 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. heating purposes.
Federal, state, and local governments, and • A state, political subdivision of a state, and
certain tax-exempt organizations (as discussed • The claim must be for sales during a pe-
below under Claiming a Refund) must use Form the District of Columbia.
8849, not Form 4136, to make an annual claim. riod of at least 1 week.
• An organization exempt from income tax
Claiming a Refund • The claim must be for at least $100. Only
under section 501(a) of the Internal Reve-
You may claim a refund on Form 8849. Com- nue Code that is not required to file an claims for sales by a registered ultimate
plete and attach to Form 8849 the appropriate income tax return. vendor of undyed kerosene can be used
Form 8849 schedules. If you file Form 720, you to meet this requirement.
can use the Schedule C portion of Form 720 for Gasohol Blending
your refund claims. (See the Form 720 instruc- • Complete Form 8849 and Schedule 2, in-
tions.) Do not claim a refund on Form 8849 for If you are a gasohol blender, you can make a
any amount for which you have filed or will file a claim to get a refund of part of the excise tax on cluding line 3, Farmer and Government
claim on Schedule C (Form 720) or Form 4136. gasoline used to produce gasohol. See Gasohol Unit Information.
Blending under Gasoline and Gasohol in chap-
Ultimate Purchasers ter 1. The following claim requirements apply. How to file. File the claim by filling out Sched-
ule 2 (Form 8849) and attaching it to Form 8849.
If you are an ultimate purchaser, you may claim • The claim must be for gasohol sold or Send it to the address shown in the instructions.
a refund for the excise tax on fuels you purchase Write “Diesel Fuel/Kerosene Claim” on the en-
and use for a nontaxable use. You may file a used during a period of at least 1 week. velope.
claim for refund for any quarter of your tax year
for which you can claim at least $750. This • The claim must be for at least $200. Do not combine this claim with any
amount is the excise tax on all fuels used for a • The claim can only be made by the gaso-
nontaxable use during that quarter or any prior ! other claim on Form 8849.
quarter (for which no other claim has been filed) hol blender.
during the tax year. CAUTION
How to file. File the claim for refund by filling
If you cannot claim at least $750 at the end of out Schedule 3 (Form 8849) and attaching it to When to file. The claim must be filed by the
a quarter, you carry the amount over to the next Form 8849. Send it to the address shown in the last day of the first quarter following the earliest
quarter of your tax year to determine if you can instructions. Write “Gasohol Claim” on the en- quarter included in the claim. If you do not meet
claim at least $750. If you cannot claim at least velope. the requirements or file a timely refund claim,
$750 at the end of your tax year, you must claim you will have to claim a credit on your income tax
a credit on your income tax return using Form Do not combine this claim with any return, as discussed earlier.
4136.
! other claim on Form 8849. Interest
How to file. File the claim for refund by filling
out Schedule 1 (Form 8849) and attaching it to CAUTION IRS pays no interest on refunds described in this
Form 8849. Send it to the address shown in the publication other than refunds to gasohol blend-
instructions. Only one claim may be filed for a When to file. The claim must be filed by the ers and registered ultimate vendors (discussed
quarter. last day of the first quarter following the earliest earlier) not paid within 20 days. Refunds result-
quarter included in the claim. If you do not meet ing from credits claimed on income tax returns
Only the registered ultimate vendor the requirements or file a timely refund claim, may qualify for interest.
you will have to claim a credit on your income tax
! can claim a refund for the excise tax on return, as discussed earlier. Penalties

CAUTION undyed diesel fuel and undyed ker- Registered Ultimate Vendors There are criminal penalties for false or fraudu-
osene in certain situations, as discussed later. lent claims. In addition, any person who files a
If you are a registered ultimate vendor, you can refund claim, discussed earlier, for an excessive
Example. You purchased gasoline and un- make a claim to get a refund of the excise tax on amount (without reasonable cause) may have to
dyed diesel fuel. For the first quarter of your tax undyed diesel fuel or undyed kerosene that you pay a penalty. An excessive amount is the
year, the excise tax on fuel you use for an sold for certain uses. See Sales by Registered amount claimed that is more than the allowable
off-highway business use is $184 for gasoline Ultimate Vendors under Undyed Diesel Fuel and amount. The penalty is the greater of two times
and $244 for diesel fuel. You cannot file a claim Undyed Kerosene in chapter 1. the excessive amount or $10.
for refund since the total ($428) is less than
$750. Undyed diesel fuel. You must meet the fol- Including the Credit
lowing requirements for this claim. or Refund in Income
For the second quarter, the excise tax on fuel
you use for an off-highway business use is $92 • The claim must be for undyed diesel fuel Include any credit or refund of excise taxes on
for gasoline and $244 for diesel fuel. You add fuels in your gross income if you claimed the
the amount from the first quarter ($428) to the sold for use on a farm for farming pur- total cost of the fuel (including the excise taxes)
total amount from the second quarter ($336) and poses or by a state or local government. as an expense deduction that reduced your in-
determine you can file a claim for refund since come tax liability.
the total is $764. • The claim must be for sales during a pe-
The year you include a credit or refund in
When to file. You must file a quarterly claim riod of at least 1 week. gross income depends on whether you use the
by the last day of the first quarter following the cash or an accrual method of accounting.
last quarter included in the claim. If you do not • The claim must be for at least $200.
file a timely refund claim for any quarter of your Cash method. If you use the cash method
tax year, you will have to claim a credit for that Claims for sales by a registered ultimate and file a claim for refund, include the refund
amount on your income tax return, as discussed vendor of undyed kerosene can be com- amount in your gross income for the tax year in
earlier. bined with claims for sales of undyed die- which you receive the refund. If you claim a
sel fuel to meet this requirement.
Generally, an annual claim must be made
on Form 4136 (as discussed under Claiming a • Complete Form 8849 and Schedule 2, in-
Credit on page 8). However, the following must
cluding line 3, Farmer and Government
Unit Information.

Undyed kerosene. You must meet the follow-
ing requirements for this claim.

• The claim must be for undyed kerosene

sold for use on a farm for farming pur-

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 December, he used 3,000 gallons of fuel. The
amount in gross income for the tax year in which Form 4136. The corporation claims the re- excise tax on the 3,000 gallons of fuel he used
you receive the credit. maining amounts ($400 + $300) as a credit on was $732 (24.4 cents per gallon).
its 2003 income tax return by attaching Form
Example 1. Ed Brown, a cash basis farmer, 4136. It files its tax return in 2004. It includes this Because the tax is less than $750, Steven
filed his 2003 Form 1040 on March 3, 2004. On credit ($700) in its 2004 gross income. 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
gasoline (including $110 of excise taxes) used Accrual method. If you use an accrual later) and attaches it to his 2003 income tax
on the farm. Then, on Form 4136, Ed claimed method, include the amount of credit or refund in 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 de-
following 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
January 1 through March 31 . . . . . . . $1,300 the total cost of gasoline (including $155 of ex- (Form 1040) for 2004.
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
the $155 as a credit. He reports the $155 as records show the following.
July 1 through September 30 . . . . . . . 400 additional income on his 2003 Schedule C.

October 1 through December 31 . . . . . 300 Example 4. Use the same facts as in Exam- Claim
ple 2 above, except that March Corporation Amount
Total $3,100 uses an accrual method of accounting. Since Quarter Gallons Used Tax Rate
the nontaxable use occurred in 2003, the corpo- $671
The corporation deducts the entire cost of ration reports the $3,100 of excise taxes as First 2,750 .244 610
the gasoline (including the $3,100 in excise income on its 2003 income tax return. This con- Second 2,500 .244
taxes) it used during the year as a business sists of the $2,400 it claimed on Form 8849 and
expense on its corporation income tax return, the $700 it claimed on Form 4136. Steven could not file a claim for a refund for
thereby reducing its corporate income tax liabil- the first quarter because the amount of the claim
ity for that year. Example was less than $750. He adds the first quarter
amount ($671) to the second quarter amount
Form 8849. March Corporation files quar- Steven S. Sands used undyed diesel fuel in ($610) and claims a refund of $1,281 by filing
terly refund claims for the first two quarters (end- vehicles used in his construction business. The Form 8849 and Schedule 1 (Form 8849), which
ing March 31 and June 30). It cannot file a are shown later. He will have to include the
quarterly refund claim for the third or fourth quar- $1,281 excise tax refund as additional income
ter because it did not meet the $750 minimum on his Schedule C (Form 1040) for 2003.
requirement.

Since March Corporation uses the cash
method of accounting, the corporation includes

Page 10 Chapter 3 Filing Claims

4136Form Credit for Federal Tax Paid on Fuels OMB No. 1545-0162

Department of the Treasury ᮣ See the Instructions on page 3. 2003
Internal Revenue Service ᮣ Attach this form to your income tax return.
Attachment

Sequence No. 23

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

Steven S. Sands 514-00-3894

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

● Sales by gasoline wholesale distr ibutors cannot be claimed on Form 4136. Instead, use Schedule 4 (Form 8849)
or Schedule C, line 11 (For m 720) to make these claims.

1 Nontaxable Use of Gasoline and Gasohol

(a) Type (b) (c) (d) (e)
of use Rate Gallons Amount of credit CRN

a Off-highway business use of gasoline $ .184 ͖$
b Use of gasoline on a farm for farming purposes 362
c Other nontaxable use of gasoline .184 $
.184 359
d 10% gasohol .184

.132

e 7.7% gasohol .14396 375

f 5.7% gasohol .15436 376
2 Nontaxable Use of Aviation Gasoline
(a) Type (b) (c) (d) (e)
a Use in commercial aviation (other than foreign trade) of use Rate Gallons Amount of credit CRN
b Other nontaxable use $
3 Nontaxable Use of Undyed Diesel Fuel $ .15 354
.194 ͖
.194 324

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.

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 ᮣ

Caution: Claims cannot be made on line 3 for diesel fuel used (a) Type (b) (c) (d) (e)
Gallons Amount of credit CRN
on a farm for farming purposes. Only registered ultimate of use Rate
3,000
vendors may make those claims (see line 6). 2 $ .244 ͖$
360
a Nontaxable use .244 732 00

b Use in trains 353
.20

c Use in certain intercity and local buses .17 350
4 Nontaxable Use of Undyed Kerosene

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.

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 ᮣ

Caution: Claims cannot be made on line 4 for kerosene used (a) Type (b) (c) (d) (e)
on a farm for farming purposes or for kerosene sold from a of use Rate Gallons Amount of credit CRN
blocked pump. Only registered ultimate vendors may make
those claims (see line 7). $ .244 ͖$ 346
.244
Nontaxable use

For Paperwork Reduction Act Notice, see the instructions. Cat. No. 12625R Form 4136 (2003)

Chapter 3 Filing Claims Page 11

Form 4136 (2003) Page 2

5 Nontaxable Use of Aviation Fuel (e)
CRN
(a) Type (b) (c) (d)
of use Rate Gallons Amount of credit 355
369
$ 377

a Use in commercial aviation (other than foreign trade) $ .175

b Other nontaxable use .219
.044
c Other nontaxable uses
UV Registration No. ᮣ
6 Sales by Registered Ultimate Vendors of Undyed Diesel Fuel

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.

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 ᮣ

(a) Type (b) (c) (d) (e)
of use Rate Gallons Amount of credit CRN

a Use on a farm for farming purposes $ ͖$ 360

b Use by a state or local government .244
7 Sales by Registered Ultimate Vendors of Undyed Kerosene
.244
UV Registration No. ᮣ
UP Registration No. ᮣ

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.

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 ᮣ

(a) Type (b) (c) (d) (e)
of use Rate Gallons Amount of credit CRN

a Use on a farm for farming purposes $ .244 $ 346
b Use by a state or local government .244
͖
c Sales from a blocked pump .244

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

(a) Type (b) (c) (d) (e)
of use Rate Gallons Amount of credit CRN

$ 352

a Use in certain intercity and local buses $ .062

b Use in qualified local buses or school buses .136 361
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.

Gallons of (d)
Amount of credit
(a) (b) (c) (col. (a) ϫ col. (b)) (e)
Rate Gasoline Alcohol CRN

a 10% gasohol $ .03734 $
356

b 7.7% gasohol .02804 357

c 5.7% gasohol .02031 363

10 Total income tax credit claimed. Add lines 1 through 9, column (d). Enter here and on 10 $ 732 00
Form 1040, line 67 (also check box b on line 67); Form 1120, line 32g; Form 1120-A, line Form 4136 (2003)
28g; Form 1120S, line 23c; Form 1041, line 24g; or the proper line of other returns. ᮣ

Page 12 Chapter 3 Filing Claims

Form Department of the Treasury—Internal Revenue Service OMB No. 1545-1420

8849 Claim for Refund of Excise Taxes Employer identification number (EIN)

(Rev. January 2003) 1 0 9 8 7 65 4 3

Print clearly. Leave a blank box between words. Social security number (SSN)

Name of claimant ZIP code

S T E V EN S SAN DS 1 2 345

Address (number, street, room or suite no.) Month claimant’s income
tax year ends
9 87 WEST ST RE E T
12
City and state or province. If you have a foreign address, see page 2.

A N YT O WN US A

Foreign country, if applicable. Do not abbreviate.

Daytime telephone number (optional)

9 8 7 5 5 5 00 0 0

Caution: Do not use For m 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 Retur n, or Form 730, Monthly Tax Return On Wagers.

Schedules Attached

Check (ߛ) 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.

Schedule 1 Nontaxable Use of Fuels ߛ

Schedule 2 Sales by Registered Ultimate Vendors of Undyed Diesel Fuel and Undyed Kerosene

Schedule 3 Gasohol Blending

Schedule 4 Sales by Gasoline Wholesale Distributors

Schedule 5 Section 4081(e) Claims

Schedule 6 Other Claims

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.

Sign Steven S. Sands 9/29/2003
Here
Signature and title (if applicable) Date

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

Type or print your name below signature.

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

Chapter 3 Filing Claims Page 13

Schedule 1 Department of the Treasury—Internal Revenue Service OMB No. 1545-1420
(Form 8849)
Nontaxable Use of Fuels Total refund (see instructions)

(Rev. January 2003) ᮣ Attach to Form 8849. $ 1281
To ᮣ 06302003
Name as shown on Form 8849 EIN or SSN

Steven S. Sands 109876543

Period of claim: Enter month, day, and year From ᮣ 01012003
in MMDDYYYY format.

1 Nontaxable Use of (a) (b) Rate (c) Gallons (d) Amount of refund (e)
Gasoline and Gasohol Type CRN
of use Multiply col. (b) by col. (c)
362
a Gasoline $ .184 $ 359
.184 375
376
b 10% gasohol .132

c 7.7% gasohol .14396

d 5.7% gasohol .15436

2 Nontaxable Use of Aviation Gasoline

a Use in commercial aviation $ .15 $ 354
(other than foreign trade)

b Other nontaxable use .194 324
.194

3 Nontaxable Use of Undyed Diesel Fuel

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.

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 ᮣ

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.

(a) (b) Rate (c) Gallons (d) Amount of refund (e)
Type 5250 CRN
of use $ .244 Multiply col. (b) by col. (c)
.244 360
a Nontaxable use (see Caution 2 .20 $ 1281 353
above)

b Use in trains

c Use in certain intercity .17 350
and local buses

4 Nontaxable Use of Undyed Kerosene

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.

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 ᮣ

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) (b) Rate (c) Gallons (d) Amount of refund (e)
Type CRN
of use Multiply col. (b) by col. (c)
346
Nontaxable use (see Caution $ .244 $
above) .244

5 Nontaxable Use of Aviation Fuel

a Use in commercial aviation $ .175 $ 355
(other than foreign trade)
369
b Other nontaxable use .219 377

c Other nontaxable use .044

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

a Use in certain intercity and local $ .062 $ 352
buses

b Use in qualified local buses .136 361
Use in school buses .136
Schedule 1 (Form 8849) (Rev. 1-2003)
For Privacy Act and Paperwork Reduction Act Notice, see Form 8849 instructions. Cat. No. 27449T

Page 14 Chapter 3 Filing Claims

4. If you combine alcohol eligible for the credit purpose listed under Qualified ethanol fuel pro-
with alcohol that is not eligible and use the com- duction, you must pay a tax equal to the credit.
Alcohol Fuel bined alcohol in a way that qualifies for the Report this tax on Form 720.
credit, you figure the credit based on the propor-
Credit tionate amount of eligible alcohol contained in How to claim the credit. You take the alcohol
the combined alcohol. fuel credit by completing Form 6478 and attach-
If you sell or use alcohol as a fuel, you may be ing it to your income tax return. All individuals
eligible for an income tax credit. The alcohol fuel Separation or failure to use as fuel. If the and corporations taking the credit use Form
credit consists of a straight alcohol credit, an credit applied to alcohol used in the production 6478. Partnerships (including electing large
alcohol mixture credit, and a small ethanol pro- of a qualified mixture, and you later separate the partnerships), S corporations, estates, and
ducer credit. Each of these credits is discussed alcohol from the mixture or do not use the mix- trusts figure the credit on Form 6478 but divide
later. ture as fuel, you must pay a tax equal to the the credit among their partners, shareholders, or
credit. Report this tax on Form 720. beneficiaries.
Alcohol eligible for the credit includes metha-
nol and ethanol. This includes methanol pro- Amount of credit. The straight alcohol credit If you take the alcohol fuel credit, you must
duced from methane gas formed in waste and the alcohol mixture credit are based on the include the credit for the tax year in your gross
disposal sites. But it does not include any of the proof content of the alcohol. You figure the proof income for that year.
following. without considering denaturants added to the
alcohol. Use Form 6478 to determine the credit General business credit. You combine the
• Alcohol produced from petroleum, natural for each gallon of alcohol. alcohol fuel credit with other credits on Form
3800, General Business Credit, to figure your
gas, or coal (including peat). Reduced credit for certain excise tax bene- general business credit for the year. See the
fits. You may have been entitled to a reduced Form 3800 instructions for a list of these credits
• Alcohol with a proof of less than 150. rate, an exemption, credit, or refund for the fed- and whether you must file Form 3800.
eral excise tax on certain fuel-alcohol mixtures.
• Ethanol produced as a by-product from You must reduce the credit allowable on these 5.
mixtures (such as gasohol) by the amount of
manufacturing ethylcellulose derived from these benefits. How To Get Tax
ethane.
Volume of alcohol. When figuring the num- Help
In figuring the proof of any alcohol, disregard ber of gallons of alcohol sold or used, include the
any denaturants (additives that make the alco- volume of any denaturant (including gasoline) You can get help with unresolved tax issues,
hol unfit for human consumption). added under formulas approved by the Secre- order free publications and forms, ask tax ques-
tary of the Treasury. Also include the denaturant tions, and get more information from the IRS in
Straight alcohol credit. You can claim the when you figure the percentage of any mixture several ways. By selecting the method that is
credit for any alcohol not mixed with gasoline or that is alcohol. However, denaturants can be best for you, you will have quick and easy ac-
a special fuel other than denaturants. counted only up to 5% of the total volume of cess to tax help.
alcohol (including denaturants).
You are eligible for the credit for straight Contacting your Taxpayer Advocate. If you
alcohol only if you met one of the following Small ethanol producer credit. If you are an have attempted to deal with an IRS problem
requirements during the tax year. eligible small ethanol producer, you qualify for a unsuccessfully, you should contact your Tax-
credit on up to 15 million gallons of your qualified payer Advocate.
• You used it as a fuel in your trade or ethanol fuel production for any tax year. This
additional alcohol fuel credit is 10 cents for each The Taxpayer Advocate independently rep-
business. gallon. resents your interests and concerns within the
IRS by protecting your rights and resolving
• You sold it at retail and placed it in the fuel You are an eligible small ethanol producer if, problems that have not been fixed through nor-
at all times during the tax year, you have an mal channels. While Taxpayer Advocates can-
tank of the buyer’s vehicle. annual productive capacity of not more than 30 not change the tax law or make a technical tax
million gallons of any type of alcohol. decision, they can clear up problems that re-
The buyer cannot claim the credit for the alco- sulted from previous contacts and ensure that
hol bought at retail, even if the buyer uses it as a For a partnership, trust, or S corporation, the your case is given a complete and impartial
fuel in a trade or business. 15- and 30-million gallon limits apply at both the review.
entity level and the partner, beneficiary, or
Mixing or failure to use as fuel. If the credit shareholder level. To contact your Taxpayer Advocate:
applied to alcohol you bought and you later mix
the alcohol or do not use it as a fuel, you must Qualified ethanol fuel production. Your • Call the Taxpayer Advocate toll free at
pay a tax equal to the credit. Report this tax on qualified ethanol fuel production is any ethanol
Form 720. you produce and sell during the tax year to 1 – 877 – 777 – 4778.
another person for any of the following pur-
Alcohol mixture credit. You can take the poses. • Call, write, or fax the Taxpayer Advocate
credit for alcohol you use to produce a qualified
mixture. A qualified mixture is a mixture of alco- • Use in the production of a qualified mix- office in your area.
hol with gasoline or with a special fuel. You do
not treat adding denaturants to alcohol as the ture in that person’s trade or business (ex- • Call 1 – 800 – 829 – 4059 if you are a
production of a mixture. cept casual off-farm production).
TTY/TDD user.
You can take the credit only for a mixture you • Use as a fuel in that person’s trade or
produce. You must sell the mixture for use as a • Visit the website at www.irs.gov/advo-
fuel, not merely as an octane enhancer, or use it business.
as a fuel in your trade or business. You can cate.
claim the credit whether you sell the fuels di- • Sale at retail by that person who puts the
rectly to the user or to a buyer for resale to the For more information, see Publication 1546,
user. Take into account alcohol you use to pro- ethanol in the fuel tank of the buyer’s vehi- The Taxpayer Advocate Service of the IRS.
duce a qualified mixture only if the sale or use is cle.
in your trade or business and only for the tax Free tax services. To find out what services
year in which the sale or use occurs. It also includes your use or sale of the ethanol are available, get Publication 910, Guide to Free
for these purposes. Tax Services. It contains a list of free tax publi-
A special fuel includes any liquid fuel, other cations and an index of tax topics. It also de-
than gasoline, suitable for use in an internal Qualified ethanol fuel production does not scribes other free tax information services,
combustion engine. include any alcohol bought by a producer who
then increases the proof of the alcohol by addi-
You cannot take a credit for the casual tional distillation.
off-farm production of a qualified mixture.
Failure to use for qualifying purposes. If
the credit applied to an eligible small ethanol
producer and you do not use the ethanol for a

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-
tions. Central Area Distribution Center
Internet. You can access the IRS web- P.O. Box 8903
site 24 hours a day, 7 days a week at • TeleTax topics. Call 1 – 800 – 829 – 4477 to Bloomington, IL 61702 – 8903
www.irs.gov to:
listen to pre-recorded messages covering • Eastern part of U.S. and foreign
• Download forms, instructions, and publica- various tax topics.
addresses:
tions. Evaluating the quality of our telephone serv- Eastern Area Distribution Center
ices. To ensure that IRS representatives give P.O. Box 85074
• Order IRS products online. accurate, courteous, and professional answers, Richmond, VA 23261 – 5074
• See answers to frequently asked tax ques- we use several methods to evaluate the quality
of our telephone services. One method is for a CD-ROM for tax products. You can
tions. second IRS representative to sometimes listen order IRS Publication 1796, Federal
in on or record telephone calls. Another is to ask Tax Products on CD-ROM, and obtain:
• Search publications online by topic or some callers to complete a short survey at the
end of the call. • Current tax forms, instructions, and publi-
keyword.
Walk-in. Many products and services cations.
• Send us comments or request help by are available on a walk-in basis.
• Prior-year tax forms and instructions.
email. • Products. You can walk in to many post • Frequently requested tax forms that may

• Sign up to receive local and national tax offices, libraries, and IRS offices to pick up be filled in electronically, printed out for
certain forms, instructions, and publica- submission, and saved for recordkeeping.
news by email. tions. Some IRS offices, libraries, grocery
stores, copy centers, city and county gov- • Internal Revenue Bulletins.
• Get information on starting and operating ernments, credit unions, and office supply
stores have an extensive collection of Buy the CD-ROM from National Technical In-
a small business. products available to print from a CD-ROM formation Service (NTIS) on the Internet at
or photocopy from reproducible proofs. www.irs.gov/cdorders for $22 (no handling
Fax. You can get over 100 of the most Also, some IRS offices and libraries have fee) or call 1 – 877 – 233 – 6767 toll free to buy
requested forms and instructions 24 the Internal Revenue Code, regulations, the CD-ROM for $22 (plus a $5 handling fee).
hours a day, 7 days a week, by fax. Internal Revenue Bulletins, and Cumula- The first release is available in early January
Just call 703 – 368 – 9694 from your fax ma- tive Bulletins available for research pur- and the final release is available in late Febru-
chine. Follow the directions from the prompts. poses. ary.
When you order forms, enter the catalog num-
ber for the form you need. The items you request • Services. You can walk in to your local CD-ROM for small businesses. IRS
will be faxed to you. Publication 3207, Small Business Re-
For help with transmission problems, call Taxpayer Assistance Center every busi- source Guide, is a must for every small
703 – 487 – 4608. ness day to ask tax questions or get help business owner or any taxpayer about to start a
Long-distance charges may apply. with a tax problem. An employee can ex- business. This handy, interactive CD contains
plain IRS letters, request adjustments to all the business tax forms, instructions, and pub-
Phone. Many services are available by your account, or help you set up a pay- lications needed to successfully manage a busi-
phone. ment plan. You can set up an appointment ness. In addition, the CD provides an
by calling your local Center and, at the abundance of other helpful information, such as
• Ordering forms, instructions, and publica- prompt, leaving a message requesting how to prepare a business plan, finding financ-
Everyday Tax Solutions help. A represen- ing for your business, and much more. The de-
tions. Call 1 – 800 – 829 – 3676 to order tative will call you back within 2 business sign of the CD makes finding information easy
current-year forms, instructions, and publi- days to schedule an in-person appoint- and quick and incorporates file formats and
cations and prior-year forms and instruc- ment at your convenience. To find the browsers that can be run on virtually any
tions. You should receive your order within number, go to www.irs.gov or look in the desktop or laptop computer.
10 days. phone book under “United States Govern- It is available in March. You can get a free
ment, Internal Revenue Service.” copy by calling 1-800-829-3676 or by visiting the
• Asking tax questions. Call the IRS with website at www.irs.gov/smallbiz.
Mail. You can send your order for
your tax questions at 1 – 800 – 829 – 4933. forms, instructions, and publications to Photographs of missing children. The Inter-
the Distribution Center nearest to you nal Revenue Service is a proud partner with the
• Solving problems. You can get and receive a response within 10 workdays after National Center for Missing and Exploited Chil-
your request is received. Find the address that dren. Photographs of missing children selected
face-to-face help solving tax problems applies to your part of the country. by the Center may appear in this publication on
every business day in IRS Taxpayer As- pages that would otherwise be blank. You can
sistance Centers. An employee can ex- • Western part of U.S.: help bring these children home by looking at the
plain IRS letters, request adjustments to photographs and calling 1 – 800 – THE – LOST
your account, or help you set up a pay- Western Area Distribution Center (1 – 800 – 843 – 5678) if you recognize a child.
ment plan. Call your local Taxpayer Assis- Rancho Cordova, CA 95743 – 0001
tance Center for an appointment. To find
the number, go to www.irs.gov or look in
the phone book under “United States Gov-
ernment, Internal Revenue Service.”

• TTY/TDD equipment. If you have access

to TTY/TDD equipment, call

Page 16 Chapter 5 How To Get Tax Help

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

A F L Suggestions . . . . . . . . . . . . 1

Air ambulance . . . . . . . . . . . 6 Farming . . . . . . . . . . . . . . . 4 Liquefied petroleum gas T
Aircraft museum . . . . . . . . . 6 Farming and state use . . . 3, 8 (LPG) . . . . . . . . . . . . . . . . 3
Alcohol fuel credit . . . . . . . 15 Fishing . . . . . . . . . . . . . . . . 5 Tax help . . . . . . . . . . . . . . 15
Annual claims . . . . . . . . . . . 9 Foreign trade . . . . . . . . . . . . 6 M Taxpayer Advocate . . . . . . 15
Assistance (See Tax help) Form: Taxpayer identification
Aviation: Military aircraft . . . . . . . . . . 6
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
B Free tax services . . . . . . . . 15 Nonprofit educational U
organization . . . . . . . . . . . 6
Blocked pump . . . . . . . . . . . 3 G Ultimate purchaser . . . . . . 7, 9
Boats . . . . . . . . . . . . . . . . . 5 O Used other than as a fuel:
Buses . . . . . . . . . . . . . . . . . 5 Gasohol . . . . . . . . . . . . . . . 2
Blender . . . . . . . . . . . . . . . 2 Off-highway use . . . . . . . . . 4 Aviation fuel . . . . . . . . . . . . 6
C Blending . . . . . . . . . . . . 7, 9 Diesel fuel and kerosene . . . 5
P Uses, nontaxable:
Claims: Gasoline . . . . . . . . . . . . . . . 2 Aviation fuel . . . . . . . . . . . . 3
Claiming a credit . . . . . . . . 8 Penalties . . . . . . . . . . . . . . . 9 Aviation gasoline . . . . . . . . 2
Claiming a refund . . . . . . . . 9 H Publications (See Tax help) Diesel fuel . . . . . . . . . . . . . 3
Filing claims . . . . . . . . . . . 7 Gasohol . . . . . . . . . . . . . . 2
Helicopter . . . . . . . . . . . . . . 6 Q Gasoline . . . . . . . . . . . . . . 2
Comments . . . . . . . . . . . . . 1 Help (See Tax help) Kerosene . . . . . . . . . . . . . 3
Commercial aviation . . . . . . 6 Highway vehicle . . . . . . . 4, 6 Qualified local bus . . . . . . . . 5 Liquefied petroleum gas
Commercial fishing . . . . . . . 5
Credits . . . . . . . . . . . . . . . . 8 I R (LPG) . . . . . . . . . . . . . . 3

D Identifying number . . . . . . . . 8 Records . . . . . . . . . . . . . . . 7 V
Income, include in . . . . . . . . 9 Refunds . . . . . . . . . . . . . . . 9
Diesel fuel . . . . . . . . . . . . . . 2 Intercity and local buses . . . . 5 Registered ultimate Vendors, registered
Interest . . . . . . . . . . . . . . . . 9 ultimate . . . . . . . . . . . 3, 7, 9
E vendor . . . . . . . . . . . . 3, 7, 9
K ■
Excluded liquid . . . . . . . . . . 3 S
Export . . . . . . . . . . . . . . . . . 5 Kerosene . . . . . . . . . . . . . . 3
School bus . . . . . . . . . . . . . 5
State or local

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

Page 17

Tax Publications for Business Taxpayers See How To Get Tax Help for a variety of ways to get publications, including by
computer, phone, and mail.

General Guides 505 Tax Withholding and Estimated Tax 597 Information on the United States-

1 Your Rights as a Taxpayer 510 Excise Taxes for 2004 Canada Income Tax Treaty
17 Your Federal Income Tax (For
515 Withholding of Tax on Nonresident 598 Tax on Unrelated Business Income of
Individuals)
334 Tax Guide for Small Business (For Aliens and Foreign Entities Exempt Organizations

Individuals Who Use Schedule C or 517 Social Security and Other Information 686 Certification for Reduced Tax Rates in
C-EZ)
509 Tax Calendars for 2004 for Members of the Clergy and Tax Treaty Countries
553 Highlights of 2003 Tax Changes
910 Guide to Free Tax Services Religious Workers 901 U.S. Tax Treaties

527 Residential Rental Property 908 Bankruptcy Tax Guide

533 Self-Employment Tax 911 Direct Sellers

534 Depreciating Property Placed in 925 Passive Activity and At-Risk Rules

Service Before 1987 946 How To Depreciate Property

Employer’s Guides 535 Business Expenses 947 Practice Before the IRS and Power of

536 Net Operating Losses (NOLs) for Attorney

15 Circular E, Employer’s Tax Guide Individuals, Estates, and Trusts 954 Tax Incentives for Distressed
15-A
15-B Employer’s Supplemental Tax Guide 537 Installment Sales Communities

51 Employer’s Tax Guide to Fringe 538 Accounting Periods and Methods 1544 Reporting Cash Payments of Over
80 Benefits $10,000
541 Partnerships
179 Circular A, Agricultural Employer’s Tax 542 Corporations 1546 The Taxpayer Advocate Service of the
926 Guide
544 Sales and Other Dispositions of Assets IRS
Circular SS, Federal Tax Guide For
Employers in the U.S. Virgin Islands, 551 Basis of Assets
Guam, American Samoa, and the
Commonwealth of the Northern 556 Examination of Returns, Appeal Rights, Spanish Language Publications
Mariana Islands
and Claims for Refund 1SP Derechos del Contribuyente
Circular PR Guía Contributiva Federal 579SP Cómo Preparar la Declaración de
Para Patronos Puertorriqueños 560 Retirement Plans for Small Business
(SEP, SIMPLE, and Qualified Plans) 594SP Impuesto Federal
Household Employer’s Tax Guide Comprendiendo el Proceso de Cobro
561 Determining the Value of Donated
Property

Specialized Publications 583 Starting a Business and Keeping 850 English-Spanish Glossary of Words
Records 1544SP and Phrases Used in Publications
225 Farmer’s Tax Guide Issued by the Internal Revenue
378 Fuel Tax Credits and Refunds 587 Business Use of Your Home (Including Service
463 Travel, Entertainment, Gift, and Car Use by Daycare Providers)
Informe de Pagos en Efectivo en
Expenses 594 The IRS Collection Process Exceso de $10,000 (Recibidos en
595 Tax Highlights for Commercial una Ocupación o Negocio)

Fishermen

Commonly Used Tax Forms 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 Form Number and Title Catalog
Number Number
W-2 Wage and Tax Statement 1120S U.S. Income Tax Return for an S Corporation
W-4 Employee’s Withholding Allowance Certificate* 10134 Sch D Capital Gains and Losses and Built-In Gains 11510
10220 Sch K-1 Shareholder’s Share of Income, Credits, 11516
940 Employer’s Annual Federal Unemployment 11234 Deductions, etc. 11520

(FUTA) Tax Return* 10983 2106 Employee Business Expenses* 11700
2106-EZ Unreimbursed Employee Business Expenses* 20604
940-EZ Employer’s Annual Federal Unemployment 17001
11320 11744
(FUTA) Tax Return* 11330
11862
941 Employer’s Quarterly Federal Tax Return 11334 11980
14374
1040 U.S. Individual Income Tax Return* 11338 2210 Underpayment of Estimated Tax by Individuals, 12392
10424 Estates, and Trusts* 12490
Sch A & B Itemized Deductions & Interest and 11344 2441 12906
11346 2848 Child and Dependent Care Expenses* 13086
Ordinary Dividends* 12187 Power of Attorney and Declaration of 13141
25513 3800
Sch C Profit or Loss From Business* 11359 3903 Representative* 13329
11358 4562
Sch C-EZ Net Profit From Business* 11340 4797 General Business Credit 13601
11360 4868 Moving Expenses* 62299
Sch D Capital Gains and Losses* 11390 Depreciation and Amortization* 62133
11393 5329 Sales of Business Property*
Sch D-1 Continuation Sheet for Schedule D* 11394 Application for Automatic Extension of Time To File 63704
6252 63966
Sch E Supplemental Income and Loss* 11450 8283 U.S. Individual Income Tax Return* 12081
11456 8300 13232
Sch F Profit or Loss From Farming* Additional Taxes on Qualified Plans (Including
8582 IRAs) and Other Tax-Favored Accounts*
Sch H Household Employment Taxes* 8606
8822 Installment Sale Income*
Sch J Farm Income Averaging* 8829 Noncash Charitable Contributions*
Report of Cash Payments Over $10,000 Received
Sch R Credit for the Elderly or the Disabled*
in a Trade or Business*
Sch SE Self-Employment Tax* Passive Activity Loss Limitations*
Nondeductible IRAs*
1040-ES Estimated Tax for Individuals* Change of Address*
Expenses for Business Use of Your Home*
1040X Amended U.S. Individual Income Tax Return*

1065 U.S. Return of Partnership Income

Sch D Capital Gains and Losses

Sch K-1 Partner’s Share of Income,
Credits, Deductions, etc.

1120 U.S. Corporation Income Tax Return

1120-A U.S. Corporation Short-Form Income
Tax Return

Page 18