Blank 84Ag Nebraska PDF Template

When filling out the Nebraska Ag Use Motor Fuels Tax Refund Claim Form 84AG, it’s essential to follow specific guidelines to ensure your claim is processed smoothly. Here’s a list of things you should and shouldn’t do:

• Do provide accurate information about your operations, including the number of acres and types of crops.
• Do include legible copies of all fuel purchase invoices, ensuring they indicate the amount of tax paid and the equipment fueled.
• Do sign the form with an original signature from the claimant or an authorized representative.
• Do file your claim within three years from the date of payment of the tax.
• Don't submit claims for fuel used in licensed vehicles, as they are ineligible for refunds.
• Don't forget to attach all necessary documentation, as it will not be returned.
• Don't round amounts incorrectly; follow the specified rounding rules for gallons and dollar amounts.

1. Incomplete Personal Information: Failing to provide complete details such as the Social Security Number or FEIN, name, address, and contact information can lead to delays or rejections of the claim.

2. Incorrect Period Covered: Not clearly indicating the beginning and ending dates for the period covered by the claim can result in confusion and potential denial of the refund request.

3. Insufficient Documentation: Not attaching required supporting documents, such as fuel purchase invoices or withdrawal logs, can undermine the validity of the claim. All invoices must clearly show the amount of tax paid and the specific equipment fueled.

4. Misclassification of Equipment: Incorrectly identifying the type of equipment used for fuel can lead to complications. Ensure that all equipment is accurately described, including make, model, and whether it is licensed or unlicensed.

5. Failure to Meet Minimum Tax Requirement: Claimants must remember that the tax paid on fuel must be at least $25 within a calendar year for each fuel type. Claims falling below this threshold will be disqualified.

6. Missing Signatures: Not signing the form or failing to have the preparer’s signature can invalidate the claim. Original signatures are required, and if someone else prepares the claim, their signature must also be included.

• Misconception 1: Only large farming operations can use Form 84AG.

This form is available to any individual or business that uses fuel in unlicensed equipment for farming or ranching purposes. Size does not matter; even small operations can file for a refund.

• Misconception 2: You can claim refunds for fuel used in licensed vehicles.

This is incorrect. Refunds are only available for fuel used in unlicensed equipment. Fuel used in licensed vehicles is not eligible for a refund.

• Misconception 3: You can submit multiple claims in a month.

Actually, only one claim per month is allowed. This means careful planning is necessary to ensure you maximize your refund opportunities.

• Misconception 4: There is no deadline for filing the claim.

Claims must be filed within three years from the date of tax payment. Missing this deadline means you lose the chance for a refund.

• Misconception 5: You don’t need to keep records of your fuel usage.

Records are essential. You must maintain detailed logs of fuel purchases and usage to support your claim. Inadequate documentation can lead to disapproval.

• Misconception 6: The refund amount is always the same regardless of fuel type.

This is not true. Refund rates vary based on the type of fuel used. It’s important to check the current rates and calculate your refund accordingly.

1. What is the purpose of the Nebraska Ag Use Motor Fuels Tax Refund Claim Form 84AG?

   The Nebraska Ag Use Motor Fuels Tax Refund Claim Form 84AG allows individuals or entities engaged in farming or ranching to request a refund of motor fuels tax paid on fuel used in unlicensed equipment. This form is specifically designed for those who utilize fuel for agricultural purposes and meet certain eligibility criteria.

2. Who is eligible to file the Form 84AG?

   Any person or entity that has purchased and used tax-paid fuel for exempt agricultural purposes may file this claim. However, only fuel used in unlicensed equipment qualifies for a refund. It's important to note that federal governmental agencies and buses for hire are the only entities eligible for refunds on fuel used in licensed motor vehicles.

3. When should I file the Form 84AG?

   Claims must be filed within three years from the date of payment of the tax. Additionally, only one claim may be submitted per month. It is advisable to keep track of your fuel purchases and usage throughout the year to ensure timely filing.

4. What documentation is required to support my claim?

   To support your claim, you must provide:

   • A description of your operations, including the number of acres farmed, types of crops raised, and livestock details.
   • A list of equipment used, detailing make, model, horsepower, and whether it is licensed.
   • Information about fuel purchases, usage, and storage.
   • Legible copies of fuel purchase invoices indicating tax paid, purchase date, fuel type, gallons purchased, and vendor name.
   • Withdrawal logs if both licensed vehicles and unlicensed equipment are fueled from the same storage facility.

5. How do I calculate the refund amount?

   To calculate your refund, multiply the number of gallons claimed by the applicable refund rate in effect at the time of purchase. Round amounts appropriately: amounts from .50 to .99 round up, while amounts less than .50 round down. If you are claiming gallons for periods with different refund rates, a summary of these calculations must be attached.

6. What happens if the tax paid on fuel claimed is less than $25?

   If the tax paid on the fuel claimed is less than $25 within a calendar year, you will not be eligible for a refund. It is crucial to keep this threshold in mind when compiling your claims.

7. Where should I send my completed Form 84AG?

   Your completed claim, along with all supporting documentation, should be mailed to the Nebraska Department of Revenue, Motor Fuels Division, PO Box 98904, Lincoln, NE 68509-8904. Ensure that you retain a copy of your claim for your records.

8. Is there an audit process for claims submitted?

   Yes, all refund claims are subject to audit for three years following the date the claim is filed. It is important to maintain accurate records and documentation to support your claim during this period.

9. What should I do if I need assistance with the form?

   If you require assistance with completing the form, you may contact the Nebraska Department of Revenue, Motor Fuels Division, at 800-554-3835 or 402-471-5730. They can provide guidance and answer any specific questions you may have about the filing process.

• IRS Form 8849: This form is used for claiming refunds of federal excise taxes on fuel. Like the 84Ag Nebraska form, it requires detailed information about fuel usage and supporting documentation.

• State Fuel Tax Refund Forms: Many states have similar forms for claiming refunds on state fuel taxes. These forms typically ask for information about fuel purchases and usage, mirroring the structure of the 84Ag Nebraska form.

• IRS Form 720: This form is used to report and pay federal excise taxes. While it focuses on reporting rather than refunds, it shares similarities in the need for accurate fuel usage data.

• IRS Form 2553: This form is utilized by small businesses to elect S corporation status for tax purposes, allowing income to flow directly to shareholders. For detailed guidance on completion, please refer to PDF Templates.

• Form 2290: This is the Heavy Highway Vehicle Use Tax Return. It requires vehicle information and usage details, similar to the equipment details required in the 84Ag Nebraska form.

• State Agricultural Tax Exemption Certificates: These documents allow farmers to purchase certain items without paying sales tax. They require information about the agricultural operation, akin to the operational details in the 84Ag Nebraska form.

• Form 990-T: This is used by tax-exempt organizations to report unrelated business income. It involves detailed financial reporting, similar to the financial aspects of claiming a fuel tax refund.

• Fuel Purchase Invoices: While not a formal tax form, these invoices are essential for supporting claims on the 84Ag Nebraska form, detailing fuel purchases and taxes paid.

• State Agricultural Use Tax Forms: These forms apply to agricultural property tax exemptions. They require similar information about agricultural operations and usage.

• Form 843: This is used to claim a refund for certain taxes, including fuel taxes. It requires detailed information about the tax paid, much like the 84Ag Nebraska form.

The Nebraska Ag Use Motor Fuels Tax Refund Claim Form 84AG is a crucial document for individuals seeking refunds on motor fuels tax paid for fuel used in unlicensed equipment for agricultural purposes. Along with this form, several other documents are often required to support the claim and ensure compliance with regulations. Below is a list of commonly used forms and documents associated with the 84AG form.

• Power of Attorney, Form 33: This document allows a claimant to authorize another person to act on their behalf in matters related to the refund claim. It must be submitted with the 84AG form if someone other than the claimant is signing the claim.
• Fuel Purchase Invoices: These invoices serve as proof of the tax paid on fuel purchases. They must detail the amount of tax, date of purchase, fuel type, gallons purchased, and the vendor's name. If the fuel was used in unlicensed equipment, the specific equipment must also be noted.
• Withdrawal Logs: If both licensed vehicles and unlicensed equipment are fueled from the same storage tank, withdrawal logs are necessary. These logs document the date, gallons used, and the equipment into which the fuel was placed, ensuring compliance with the regulations.
• Mobile Home Bill of Sale Form: For transferring ownership of a mobile home, utilize the necessary Mobile Home Bill of Sale documentation to ensure a smooth transaction.
• Annual Operations Description: This document outlines the agricultural operations of the claimant. It includes details such as the number of acres farmed, types of crops raised, and the number and types of livestock. This information must be submitted annually to support the claim.

Each of these documents plays a significant role in substantiating the refund claim and facilitating a smooth review process by the Nebraska Department of Revenue. Proper documentation ensures that claimants receive the refunds they are entitled to while maintaining compliance with state regulations.