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1040ez Instructions 2011

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1040ez Instructions 2011

1040ez instructions 2011 Publication 521 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. 1040ez instructions 2011 Tax questions. 1040ez instructions 2011 Useful Items - You may want to see: What's New Standard mileage rate. 1040ez instructions 2011  For 2013, the standard mileage rate for using your vehicle to move to a new home is 24 cents per mile. 1040ez instructions 2011 See Travel by car under Deductible Moving Expenses. 1040ez instructions 2011 Reminders Future developments. 1040ez instructions 2011  For the latest information about developments related to Publication 521, such as legislation enacted after it was published, go to www. 1040ez instructions 2011 irs. 1040ez instructions 2011 gov/pub521. 1040ez instructions 2011 Change of address. 1040ez instructions 2011  If you change your mailing address, be sure to notify the IRS using Form 8822, Change of Address. 1040ez instructions 2011 Mail it to the Internal Revenue Service Center for your old address. 1040ez instructions 2011 Addresses for the service centers are on the back of the form. 1040ez instructions 2011 If you change your business address or the identity of your responsible party, use Form 8822-B, Change of Address or Responsible Party—Business. 1040ez instructions 2011 Photographs of missing children. 1040ez instructions 2011  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040ez instructions 2011 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040ez instructions 2011 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040ez instructions 2011 Introduction This publication explains the deduction of certain expenses of moving to a new home because you changed job locations or started a new job. 1040ez instructions 2011 It includes the following topics. 1040ez instructions 2011 Who can deduct moving expenses. 1040ez instructions 2011 What moving expenses are deductible. 1040ez instructions 2011 What moving expenses are not deductible. 1040ez instructions 2011 How a reimbursement affects your moving expense deduction. 1040ez instructions 2011 How and when to report moving expenses. 1040ez instructions 2011 Special rules for members of the Armed Forces. 1040ez instructions 2011 Form 3903, Moving Expenses, is used to claim the moving expense deduction. 1040ez instructions 2011 An example of how to report your moving expenses, including a filled-in Form 3903, is shown near the end of the publication. 1040ez instructions 2011 You may be able to deduct moving expenses whether you are self-employed or an employee. 1040ez instructions 2011 Your expenses generally must be related to starting work at your new job location. 1040ez instructions 2011 However, certain retirees and survivors may qualify to claim the deduction even though they are not starting work at a new job location. 1040ez instructions 2011 See Who Can Deduct Moving Expenses. 1040ez instructions 2011 Recordkeeping. 1040ez instructions 2011    It is important to maintain an accurate record of expenses you paid to move. 1040ez instructions 2011 You should save items such as receipts, bills, cancelled checks, credit card statements, and mileage logs. 1040ez instructions 2011 Also, you should save your Form W-2 and statements of reimbursement from your employer. 1040ez instructions 2011 Comments and suggestions. 1040ez instructions 2011   We welcome your comments about this publication and your suggestions for future editions. 1040ez instructions 2011   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040ez instructions 2011 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez instructions 2011 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez instructions 2011   You can send your comments from www. 1040ez instructions 2011 irs. 1040ez instructions 2011 gov/formspubs/. 1040ez instructions 2011 Click on “More Information” and then on “Comment on Tax Forms and Publications”. 1040ez instructions 2011   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040ez instructions 2011 Ordering forms and publications. 1040ez instructions 2011   Visit www. 1040ez instructions 2011 irs. 1040ez instructions 2011 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040ez instructions 2011 Internal Revenue Service 1201 N. 1040ez instructions 2011 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ez instructions 2011   If you have a tax question, check the information available on IRS. 1040ez instructions 2011 gov or call 1-800-829-1040. 1040ez instructions 2011 We cannot answer tax questions sent to either of the above addresses. 1040ez instructions 2011 Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide Forms (and Instructions) 1040 U. 1040ez instructions 2011 S. 1040ez instructions 2011 Individual Income Tax Return 1040X Amended U. 1040ez instructions 2011 S. 1040ez instructions 2011 Individual Income Tax Return 3903 Moving Expenses 8822 Change of Address 8822–B Change of Address or Responsible Party-Business See How To Get Tax Help, near the end of this publication, for information about getting the publications and the forms listed above. 1040ez instructions 2011 Prev  Up  Next   Home   More Online Publications
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The 1040ez Instructions 2011

1040ez instructions 2011 14. 1040ez instructions 2011   Excise Taxes Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Fuels Used in FarmingBuyer of fuel, including undyed diesel fuel or undyed kerosene. 1040ez instructions 2011 Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). 1040ez instructions 2011 Custom application of fertilizer and pesticide. 1040ez instructions 2011 Fuel not used for farming. 1040ez instructions 2011 Dyed Diesel Fuel and Dyed Kerosene Fuels Used in Off-Highway Business Use Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines How To Claim a Credit or RefundCredit only. 1040ez instructions 2011 Claiming a Credit Claiming a Refund Including the Credit or Refund in Income Introduction You may be eligible to claim a credit on your income tax return for the federal excise tax on certain fuels. 1040ez instructions 2011 You may also be eligible to claim a quarterly refund of the fuel taxes during the year, instead of waiting to claim a credit on your income tax return. 1040ez instructions 2011 Whether you can claim a credit or refund depends on whether the fuel was taxed and the purpose (nontaxable use) for which you used the fuel. 1040ez instructions 2011 The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. 1040ez instructions 2011 Use on a farm for farming purposes. 1040ez instructions 2011 Off-highway business use. 1040ez instructions 2011 Uses other than as a fuel in a propulsion engine, such as home use. 1040ez instructions 2011 Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. 1040ez instructions 2011 See Publication 510, Excise Taxes, for more information. 1040ez instructions 2011 Topics - This chapter discusses: Fuels used in farming Dyed diesel fuel and dyed kerosene Fuels used in off-highway business use Fuels used for household purposes How to claim a credit or refund Including the credit or refund in income Useful Items - You may want to see: Publication 510 Excise Taxes Form (and Instructions) 720 Quarterly Federal Excise Tax Return 4136 Credit for Federal Tax Paid on Fuels 8849 Claim for Refund of Excise Taxes See chapter 16 for information about getting publications and forms. 1040ez instructions 2011 Fuels Used in Farming Owners, operators, and tenants of farms and certain other persons may be eligible to claim a credit or refund of excise taxes on fuel used in the trade or business of farming, when used on a farm in the United States for farming purposes. 1040ez instructions 2011 See Table 14-1 for a list of available fuel tax credits and refunds. 1040ez instructions 2011 Fuel is used on a farm for farming purposes only if used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes. 1040ez instructions 2011 Farm. 1040ez instructions 2011   A farm includes livestock, dairy, fish, poultry, fruit, fur-bearing animals, and truck farms, orchards, plantations, ranches, nurseries, ranges, and feed yards for finishing cattle. 1040ez instructions 2011 It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. 1040ez instructions 2011 A fish farm is an area where fish are grown or raised and not merely caught or harvested. 1040ez instructions 2011 Table 14-1. 1040ez instructions 2011 Fuel Tax Credits and Refunds at a Glance Use this table to see if you can take a credit or refund for a nontaxable use of the fuel listed. 1040ez instructions 2011 Fuel Used On a Farm for Farming Purposes Off-Highway Business Use Household Use or Use Other Than as a Fuel1 Gasoline Credit only Credit or refund None Aviation gasoline Credit only None None Undyed diesel fuel and undyed kerosene Credit or refund Credit or refund2 Credit or refund2 Kerosene for use in aviation Credit or refund None None Dyed diesel fuel and dyed kerosene None None None Other Fuels (including alternative fuels)3 Credit or refund Credit or refund None 1For a use other than as fuel in a propulsion engine. 1040ez instructions 2011 2Applies to undyed kerosene not sold from a blocked pump or, under certain circumstances, for blending with undyed diesel fuel to be used for heating purposes. 1040ez instructions 2011 See Reg. 1040ez instructions 2011 48. 1040ez instructions 2011 6427-10 (b)(1) for the definition of a blocked pump. 1040ez instructions 2011 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. 1040ez instructions 2011 It includes the alternative fuels: liquefied petroleum gas (LPG),“P” Series fuels, compressed natural gas (CNG), liquefied hydrogen, any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process, liquid fuel derived from biomass, liquid natural gas (LNG), liquefied gas derived from biomass, and compressed gas derived from biomass. 1040ez instructions 2011 Farming purposes. 1040ez instructions 2011   As the owner, tenant, or operator and the ultimate purchaser of fuel that you purchased, you use the fuel on a farm for farming purposes if you use it in any of the following ways. 1040ez instructions 2011 To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. 1040ez instructions 2011 To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. 1040ez instructions 2011 To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. 1040ez instructions 2011 To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. 1040ez instructions 2011 For this use to qualify, you must have produced more than half the commodity so treated during the tax year. 1040ez instructions 2011 The more-than-one-half test applies separately to each commodity. 1040ez instructions 2011 Commodity means a single raw product. 1040ez instructions 2011 For example, apples and peaches are two separate commodities. 1040ez instructions 2011 To plant, cultivate, care for, or cut trees or to prepare (other than sawing logs into lumber, chipping, or other milling) trees for market, but only if these activities are incidental to your farming operations. 1040ez instructions 2011 Your tree operations are incidental only if they are minor in nature when compared to the total farming operations. 1040ez instructions 2011   If any other person, such as a neighbor or custom operator (independent contractor), performs a service for you on your farm for any of the purposes included in list items (1) or (2), above, you are considered to be the ultimate purchaser who used the fuel on a farm for farming purposes. 1040ez instructions 2011 Therefore, you can still claim the credit or refund for the fuel so used. 1040ez instructions 2011 However, see Custom application of fertilizer and pesticide, later. 1040ez instructions 2011 If the other person performs any other services for you on your farm for purposes not included in list items (1) or (2) above, no one can claim the credit or refund for fuel used on your farm for those other services. 1040ez instructions 2011 Buyer of fuel, including undyed diesel fuel or undyed kerosene. 1040ez instructions 2011   If doubt exists whether the owner, tenant, or operator of the farm bought the fuel, determine who actually bore the cost of the fuel. 1040ez instructions 2011 For example, if the owner of a farm and his or her tenant equally share the cost of gasoline used on the farm, each can claim a credit for the tax on half the fuel used. 1040ez instructions 2011 Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). 1040ez instructions 2011   Usually, the farmer is the only person who can make a claim for credit or refund for the tax on undyed diesel fuel, undyed kerosene, or other fuels (including alternative fuel) used for farming purposes. 1040ez instructions 2011 However, see Custom application of fertilizer and pesticide, next. 1040ez instructions 2011 Also see Dyed Diesel Fuel and Dyed Kerosene, later. 1040ez instructions 2011 Example. 1040ez instructions 2011 Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. 1040ez instructions 2011 Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. 1040ez instructions 2011 In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. 1040ez instructions 2011 Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. 1040ez instructions 2011 Haleigh can claim the credit for the 200 gallons of undyed diesel fuel used by Tyler on her farm because it qualifies as fuel used on the farm for farming purposes. 1040ez instructions 2011 No one can claim a credit for the 25 gallons used by Lee because that fuel was not used for a farming purpose included in list items (1) or (2), above. 1040ez instructions 2011 In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. 1040ez instructions 2011 Custom application of fertilizer and pesticide. 1040ez instructions 2011   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. 1040ez instructions 2011 Generally, the applicator is treated as having used the fuel on a farm for farming purposes. 1040ez instructions 2011 For applicators using highway vehicles, only the fuel used on the farm is exempt. 1040ez instructions 2011 Fuel used traveling on the highway to and from the farm is taxable. 1040ez instructions 2011 Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as used for a farming purpose. 1040ez instructions 2011 For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. 1040ez instructions 2011 For kerosene used in aviation, the ultimate purchaser may make the claim or waive the right to make the claim to the registered ultimate vendor. 1040ez instructions 2011 A sample waiver is included as Model Waiver L in the appendix of Publication 510. 1040ez instructions 2011 A registered ultimate vendor is the person who sells undyed diesel fuel, undyed kerosene, or kerosene for use in aviation to the user (ultimate purchaser) of the fuel for use on a farm for farming purposes. 1040ez instructions 2011 To claim a credit or refund of tax, the ultimate vendor must be registered with the Internal Revenue Service at the time the claim is made. 1040ez instructions 2011 However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. 1040ez instructions 2011 Fuel not used for farming. 1040ez instructions 2011   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. 1040ez instructions 2011 Off the farm, such as on the highway or in noncommercial aviation, even if the fuel is used in transporting livestock, feed, crops, or equipment. 1040ez instructions 2011 For personal use, such as lawn mowing. 1040ez instructions 2011 In processing, packaging, freezing, or canning operations. 1040ez instructions 2011 In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. 1040ez instructions 2011 All-terrain vehicles (ATVs). 1040ez instructions 2011   Fuel used in ATVs on a farm for farming purposes, discussed earlier, is eligible for a credit or refund of excise taxes on the fuel. 1040ez instructions 2011 Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. 1040ez instructions 2011 If ATVs are used both for farming and nonfarming purposes, only that portion of the fuel used for farming purposes is eligible for the credit or refund. 1040ez instructions 2011 Dyed Diesel Fuel and Dyed Kerosene If you purchase dyed diesel fuel or dyed kerosene for a nontaxable use, you must use it only on a farm for farming purposes or for other nontaxable purposes. 1040ez instructions 2011 For example, you should not use dyed diesel fuel in a truck that is used both on the farm for farming purposes and on the highway, even though the highway use is in connection with farm business. 1040ez instructions 2011 Excise tax applies to the fuel used by the truck on the highways. 1040ez instructions 2011 In this situation, undyed (taxed) fuel should be purchased for the truck. 1040ez instructions 2011 You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. 1040ez instructions 2011 You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. 1040ez instructions 2011 Penalty. 1040ez instructions 2011   A penalty is imposed on any person who knowingly uses, sells, or alters dyed diesel fuel or dyed kerosene for any purpose other than a nontaxable use. 1040ez instructions 2011 The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. 1040ez instructions 2011 After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. 1040ez instructions 2011 For more information on this penalty, see Publication 510. 1040ez instructions 2011 Fuels Used in Off-Highway Business Use You may be eligible to claim a credit or refund for the excise tax on fuel used in an off-highway business use. 1040ez instructions 2011 Off-highway business use. 1040ez instructions 2011   This is any use of fuel in a trade or business or in an income-producing activity. 1040ez instructions 2011 The use must not be in a highway vehicle registered or required to be registered for use on public highways. 1040ez instructions 2011 Off-highway business use generally does not include any use in a recreational motorboat. 1040ez instructions 2011 Examples. 1040ez instructions 2011   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. 1040ez instructions 2011 In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. 1040ez instructions 2011   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. 1040ez instructions 2011 For more information, see Publication 510. 1040ez instructions 2011 Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines You may be eligible to claim a credit or refund for the excise tax on undyed diesel fuel or kerosene used for home heating, lighting, and cooking. 1040ez instructions 2011 This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. 1040ez instructions 2011 Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. 1040ez instructions 2011 How To Claim a Credit or Refund You may be able to claim a credit or refund of the excise tax on fuels you use for nontaxable uses. 1040ez instructions 2011 The basic rules for claiming credits and refunds are listed in Table 14-2 . 1040ez instructions 2011 Table 14-2. 1040ez instructions 2011 Claiming a Credit or Refund of Excise Taxes This table gives the basic rules for claiming a credit or refund of excise taxes on fuels used for a nontaxable use. 1040ez instructions 2011   Credit Refund Which form to use Form 4136, Credit for Federal Tax Paid on Fuels Form 8849, Claim for Refund of Excise Taxes, and Schedule 1 (Form 8849), Nontaxable Use of Fuels Type of form Annual Quarterly When to file With your income tax return By the last day of the quarter following the last quarter included in the claim Amount of tax Any amount $750 or more1 1You may carry over an amount less than $750 to the next quarter. 1040ez instructions 2011 Keep at your principal place of business all records needed to enable the IRS to verify that you are the person entitled to claim a credit or refund and the amount you claimed. 1040ez instructions 2011 You do not have to use any special form, but the records should establish the following information. 1040ez instructions 2011 The total number of gallons bought and used during the period covered by your claim. 1040ez instructions 2011 The dates of the purchases. 1040ez instructions 2011 The names and addresses of suppliers and amounts bought from each during the period covered by your claim. 1040ez instructions 2011 The nontaxable use for which you used the fuel. 1040ez instructions 2011 The number of gallons used for each nontaxable use. 1040ez instructions 2011 It is important that your records separately show the number of gallons used for each nontaxable use that qualifies as a claim. 1040ez instructions 2011 For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. 1040ez instructions 2011 Credit or refund. 1040ez instructions 2011   A credit is an amount that reduces the tax on your income tax return when you file it at the end of the year. 1040ez instructions 2011 If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. 1040ez instructions 2011 Credit only. 1040ez instructions 2011   You can claim the following taxes only as a credit on your income tax return. 1040ez instructions 2011 Tax on gasoline and aviation gasoline you used on a farm for farming purposes. 1040ez instructions 2011 Tax on fuels (including undyed diesel fuel or undyed kerosene) you used for nontaxable uses if the total for the tax year is less than $750. 1040ez instructions 2011 Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year. 1040ez instructions 2011 Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. 1040ez instructions 2011 Do not claim a credit for any excise tax for which you have filed a refund claim. 1040ez instructions 2011 How to claim a credit. 1040ez instructions 2011   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, trust, or farmers' cooperative association. 1040ez instructions 2011 Individuals. 1040ez instructions 2011   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. 1040ez instructions 2011 If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. 1040ez instructions 2011 Partnership. 1040ez instructions 2011   Partnerships (other than electing large partnerships) claim the credit by including a statement on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. 1040ez instructions 2011 , showing each partner's share of the number of gallons of each fuel sold or used for a nontaxable use, the type of use, and the applicable credit per gallon. 1040ez instructions 2011 Each partner claims the credit on his or her income tax return for the partner's share of the fuel used by the partnership. 1040ez instructions 2011 An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. 1040ez instructions 2011 S. 1040ez instructions 2011 Return of Income for Electing Large Partnerships. 1040ez instructions 2011 Other entities. 1040ez instructions 2011   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. 1040ez instructions 2011 When to claim a credit. 1040ez instructions 2011   You can claim a fuel tax credit on your income tax return for the year you used the fuel. 1040ez instructions 2011 You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. 1040ez instructions 2011 A claim for credit or refund of an overpayment must generally be filed within the later of: Three years from the date the original return was filed, or Two years from the date the tax was paid. 1040ez instructions 2011 Claiming a Refund Generally, you may claim a refund of excise taxes on Form 8849. 1040ez instructions 2011 Complete and attach to Form 8849 the appropriate Form 8849 schedule(s). 1040ez instructions 2011 The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. 1040ez instructions 2011 If you file Form 720, you can use its Schedule C for your refund claims for the quarter. 1040ez instructions 2011 See the Instructions for Form 720. 1040ez instructions 2011 Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Form 720 or Form 4136. 1040ez instructions 2011 You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. 1040ez instructions 2011 This amount is the excise tax on all fuels used for a nontaxable use during that quarter or any prior quarter (for which no other claim has been filed) during the tax year. 1040ez instructions 2011 If you cannot claim at least $750 at the end of a quarter, you carry the amount over to the next quarter of your tax year to determine if you can claim at least $750 for that quarter. 1040ez instructions 2011 If you cannot claim at least $750 at the end of the fourth quarter of your tax year, you must claim a credit on your income tax return using Form 4136. 1040ez instructions 2011 Only one claim can be filed for a quarter. 1040ez instructions 2011 You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. 1040ez instructions 2011 You must claim a credit on your income tax return for the tax. 1040ez instructions 2011 How to file a quarterly claim. 1040ez instructions 2011   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. 1040ez instructions 2011 Send it to the address shown in the instructions. 1040ez instructions 2011 If you file Form 720, you can use its Schedule C for your refund claims. 1040ez instructions 2011 See the Instructions for Form 720. 1040ez instructions 2011 When to file a quarterly claim. 1040ez instructions 2011   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. 1040ez instructions 2011 If you do not file a timely refund claim for the fourth quarter of your tax year, you will have to claim a credit for that amount on your income tax return, as discussed earlier. 1040ez instructions 2011    In most situations, the amount claimed as a credit or refund will be less than the amount deducted as fuel tax expense because the Leaking Underground Storage Tank (LUST) tax of $0. 1040ez instructions 2011 001 per gallon is generally not subject to credit or refund. 1040ez instructions 2011 Including the Credit or Refund in Income Include any credit or refund of excise taxes on fuels in your gross income if you claimed the total cost of the fuel (including the excise taxes) as an expense deduction that reduced your income tax liability. 1040ez instructions 2011 Which year you include a credit or refund in gross income depends on whether you use the cash or an accrual method of accounting. 1040ez instructions 2011 Cash method. 1040ez instructions 2011   If you use the cash method and file a claim for refund, include the refund amount in gross income for the tax year in which you receive the refund. 1040ez instructions 2011 If you claim a credit on your income tax return, include the credit amount in gross income for the tax year in which you file Form 4136. 1040ez instructions 2011 If you file an amended return and claim a credit, include the credit amount in gross income for the tax year in which you receive the credit. 1040ez instructions 2011 Example. 1040ez instructions 2011 Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. 1040ez instructions 2011 On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. 1040ez instructions 2011 Then, on Form 4136, she claimed the $110 as a credit. 1040ez instructions 2011 Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. 1040ez instructions 2011 Accrual method. 1040ez instructions 2011   If you use an accrual method, include the amount of credit or refund in gross income for the tax year in which you used the fuels. 1040ez instructions 2011 It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. 1040ez instructions 2011 Example. 1040ez instructions 2011 Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. 1040ez instructions 2011 On Schedule F, she deducts the total cost of gasoline (including $155 of excise taxes) she used on the farm for farming purposes during 2012. 1040ez instructions 2011 On Form 4136, Patty claims the $155 as a credit. 1040ez instructions 2011 She reports the $155 as other income on line 8b of her 2012 Schedule F. 1040ez instructions 2011 Prev  Up  Next   Home   More Online Publications