General InformationGenerally, you will provide all the information that is needed whenyou properly complete the form to claim a credit or refund. In somecases, you will have to attach additional information. You need tokeep records that support your claim for a credit or refund. Files: Keep at your principal place of business all records needed toenable the IRS to verify the amount you claimed. No special form isrequired, but the records should establish all the followinginformation. - The number of gallons purchased and used during the periodcovered by your claim.
- The dates of the purchases.
- The names and addresses of suppliers and amounts purchasedfrom each in the period covered by your claim.
- The nontaxable use for which you used the fuel.
- The number of gallons used for each nontaxable use.
It is important that your records show separately the number ofgallons used for each nontaxable use that qualifies as a claim. If thefuel is exported, you must have proof of exportation.If you are a gasohol blender, you must also keep thefollowing information for each batch of gasohol. - The name and address of the person that sold you thegasoline.
- The date and location of the purchase of thegasoline.
- The number of gallons of gasoline.
- The name and address of the person that sold you thealcohol.
- luxury hotels in LyonThe date and location of the purchase of the alcohol.
- The number of gallons and type of alcohol.
If you are a registered ultimate vendor who sells undyeddiesel fuel or undyed kerosene for use on a farm for farming purposesor by a state or local government, you must also keep the followinginformation. - The name and taxpayer identification number of each person(farmer, custom harvester, or government unit) that bought the undyedfuel.
- The number of gallons sold to each person.
- An exemption certificate from the buyer. A Model ExemptionCertificate is shown on the next page.
Ljubljana hotelsTo make a claim, the diesel fuel or kerosene must have beensold at a tax-excluded price, tax must have been repaid to the buyer,or the buyer must have given written consent to the claim.Taxpayer identification number.To file a claim, you must have a taxpayer identification number.Your taxpayer identification number can be any of the following. - Employer identification number (EIN).
- Social security number (SSN).
- Individual taxpayer identification number (ITIN), if you arean alien individual and do not have and are not eligible to get anSSN.
If you normally file only a U.S. individual income tax return (suchas Form 1040 or 1040NR), use your SSN or ITIN. You get an SSN byfiling Form SS-5, Application for a Social Security Card,with the Social Security Administration. To get an ITIN, fileForm W-7, ERROR MSGApplication for IRS Individual TaxpayerIdentification Number, with the IRS. If you operate a business, use your EIN. You get an EIN by filingForm SS-4, ERROR MSGApplication for Employer Identification Number,with the IRS. Model Exemption Certificate Credit or refund.A credit is an amount that you claim on your income tax return whenyou file it at the end of the year. If you meet certain requirements(discussed later), you can claim a refund during the year. Credit only.The following taxes can only be claimed as a credit. - Tax on gasoline you used on a farm for farmingpurposes.
- alberghi b&b OradeaTax on fuels used for nontaxable uses if the total for thetax year is less than $750.
- Tax on fuel that was not included in any claim for refundpreviously filed for the tax year.
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