Publication 378 |
2000 Tax Year |
Claiming a Credit
You make a claim for credit on Form 4136 and attach it
to your income tax return. Do not claim a credit for any amount for
which you have filed a refund claim.
When.
You can claim a fuel tax credit on your income tax return for the
year you used the fuel (or sold the fuel in the case of gasohol
blender or registered ultimate vendor claims).
Once you have filed a Form 4136, you cannot file an amended return
to show an increase in the number of gallons reported on a line of
that form. See the following discussion for when you can file a claim
on an amended return.
Fuel tax claim on amended return.
You may be able to make a fuel tax claim on an amended return for
the year you used or sold the fuels. Generally, you must file an
amended return by the later of 3 years from the date you
filed your original income tax return or within 2 years from the time
you paid the income tax. A return filed early is considered to have
been filed on the due date.
You can file an amended return to claim a fuel tax credit if any of
the following apply.
- You did not claim any credit for fuel taxes on Form 4136 for
the tax year.
- Your credit is for gasohol blending, discussed in chapter 1.
- Your credit is for a claim group, explained next, for which
you did not previously file a claim on Form 4136 for the tax
year.
Claims on Form 4136 (other than for gasohol blending, line 8) are
separated into seven claim groups. Once you file Form 4136
with a claim for a group, you cannot file an amended return with
another claim for that group. However, you can file an amended return
with a claim for another group.
The following table shows what claims are in each group. The
numbers in the second column refer to the line numbers on Form 4136.
The numbers in the third column are from the Type of Use Table
in the Form 4136 instructions.
Group |
Line No. |
Type of Use |
I |
1b, 1d-f, 2b |
1 |
II |
1a, 1d-f |
2 |
2a |
See line instructions |
III |
1c-f |
5, 7 |
IV |
1c-f, 2b |
3, 4, 9 |
V |
3c, 7 |
5, 7 |
VI |
3a-b, 4, 5, 6 |
See line instructions |
VII |
2b |
10 |
For each tax year, you can make only one claim for each group.
Example.
You file your income tax return and claim a fuel tax credit. Your
Form 4136 shows an amount on line 1b for use of gasoline on a farm for
farming purposes. This is a Group I claim. You cannot amend your
return to claim a credit for an amount on line 2b for use of aviation
gasoline on a farm for farming purposes (Type of Use 1) since that is
also a Group I claim. However, if you used aviation fuel on a farm for
farming purposes, you can amend your return to claim the credit for
that fuel tax because that would be a Group VI claim reported on line
4b (Type of Use 1).
How to claim a credit.
How you claim a credit depends on whether you are an individual,
partnership, corporation, S corporation, or farmers' cooperative.
Individuals.
You claim the credit on line 64 of Form 1040. Check box b on line
64. If you would not otherwise have to file an income tax return, you
must do so to get a fuel tax credit. See the instructions for Form
1040.
Partnerships.
A partnership cannot claim the credit on Form 1065, U.S.
Return of Partnership Income. The partnership must include on
line 25 of Schedule K-1 (Form 1065), Partner's Share of Income,
Credits, Deductions, etc., 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. Each partner claims the
credit on his or her income tax return for his or her share of the
fuel used by the partnership.
An electing large partnership can claim the credit on line 27 of
Form 1065-B, U.S. Return of Income for Electing Large
Partnerships.
Corporations.
To claim the credit, corporations use either line 32g of Form 1120,
U.S. Corporation Income Tax Return, or line 28g of Form
1120-A, U.S. Corporation Short-Form Income Tax Return.
S corporations.
To claim the credit, S corporations use line 23c of Form 1120S,
U.S. Income Tax Return for an S Corporation.
Farmers' cooperative associations.
If the cooperative must file Form 990-C, Farmers'
Cooperative Association Income Tax Return, it uses line 32g to
claim the credit.
Trusts.
Trusts required to file Form 1041, U.S. Income Tax Return for
Estates and Trusts, use line 24g to claim the credit.
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