PDF Archive

Easily share your PDF documents with your contacts, on the Web and Social Networks.

Share a file Manage my documents Convert Recover PDF Search Help Contact



BYU 2013 .pdf


Original filename: BYU_2013.pdf

This PDF 1.3 document has been generated by pdftk 2.01 - www.pdftk.com / itext-paulo-155 (itextpdf.sf.net-lowagie.com), and has been sent on pdf-archive.com on 12/03/2017 at 19:41, from IP address 47.216.x.x. The current document download page has been viewed 283 times.
File size: 1.8 MB (28 pages).
Privacy: public file




Download original PDF file









Document preview


3
OMB No 1545-0687

Exempt Organization Business Income Tax Return
990T

(and proxy tax under section 6033(e))
For calendar year 2013 or other tax year beginning ______________ , 2013, and ending
> See separate instructions.

Department of the Treasury
Intemal Revenue Sewice
A [:l Eggfelgggnged
B Exempt under sectlon
501( c ) ( 3 )
El 408(e)
I] 408A

El 220(e)
El 530(3)

, 20

> Information about Form 990-T and its instructions is available at www.irs.gov/form990t.
Open to Public Inspection for
> Do not enter SSN numbers on this form as it may be made public if your organization is a 501(c)(3).
501(c)(3) Organizations Only
D Employer idenucation number
Name of organization ( [3 Check box if name changed and see instructions)
Print BRIGHAM YOUNG UNIVERSITY
(Employees trust, see instructions)
or

Number, street, and room or su1te no If a P 0 box, see instructions

87.0217230

Type c-233 ASB, PO BOX 21128
City or town, state or provmce, country, and ZIP or foreign postal code

E Un'e'aed busmess MY d5
(see mStmcnons )

I] 529(a)
PROVO, UT 84602
445100
E
111900
C Book value of all assets F Group exemption number (See instructions.) >
at end of year
E] 401 (a) trust
|:| 501(0) trust
C) Other trust
501(0) corporation
3,775,562,000 G Check organization type >
H Describe the organization's primary unrelated busmess activ1ty. b GROCERY a. RETAIL SALES, DINING, FARMING
Yes E] No
During the tax year, was the corporation a subSIdiary in an affiliated group or a parent-sub31diary controlled group? . . >
If Yes, enter the name and identifying number of the parent corpOration. > The Church of Jesus Christ of Latter-day Saints 23-7300405
Telephone number >
J The books are in care of > BRIGHAM YOUNG UNIVERSITY
801-422-8098
Unrelated Trade or Business Income
(A) Income
(B) Expenses
(0) Net
,k it i I
:3}:
=,~
i K,
t
7,848,957
1a Gross receipts or sales
b
2
3
43
b
c
5
6
7
8
9
10
$1
E2
13
\
g 14
15
Q 16
2% 17
2 18
S 19
r; 20
21
22
23
24
25
26
27
28
29
30
31
32
33
34

Less returns and allowances
120,949
c Balance>
.
. . .
Cost of goods sold (Schedule A, line 7)
Gross profit. Subtract line 2 from line 1c
.
. . .
Capital gain net income (attach Form 8949 and Schedule D)
Net galn (loss) (Form 4797, Part II, line 17) (attach Form 4797)
. .
.
Capital loss deduction for trusts

10
2
3
4a
4b
4c

7,728,008
4,027,986
3,700,022

~

" 3

5
if

:3" 1,;1} i .
5 F"
v" 7
3,700,022

<
2 9? {it
\ J. l

Income (loss) from partnerships and S corporations (attach statement)
5
(48,672)
be
(48,672)
6
. . .
.
Rent income (Schedule C)
7
Unrelated debt-financed income (Schedule E) . . . . .
Interest, annumes, royalties, and rents from controlled organizations (Schedule F)
8
9
Investment income of a section 501(c)(7), (9), or (17) organization (Schedule G)
10
Exploded exempt activ1ty income (Schedule I) .
Advertismg income (Schedule J) .
.
11
531,828
410,086
121,742
* E
12
Other income (See instructions; attach schedule).
Total. Combine lines 3 through 12
13
4,183,178
410,086
3,773,092
Deductions Not Taken Elsewhere (See instructions for limitations on deductions.) (Except for contributions,
deductions must be directly connected With the unrelated business income.)
14
Compensation of officers, directors, and trustees (Schedule K)
Salaries and wages
15
2,228,918
Repairs and maintenance
16
185,983
3,740
17
. .
Bad debts
18
Interest (attach schedule)
Taxes and lICen?FS%N .
.
.
.
. . . .
19
10,116
Charitable contitioutions(8ee~instfuction fgri\imitation rules.) .
.
. .
20
25,691
134,244
21
. . . . . . .
DepreCiation (ahacbrrngigw) . 7
Less deprec1atiofn claimed on SEHedul'eAgnd a sewhere on return .
22a
22b
134,244
23
A. . t
I if} V ,7 a
(59/
Depletion
24
COI'ItIIbUtIOITS/o deems compensatibf'i plans,
Employee benefit Erograms'T . k . g ~',,.',~' 4.
25
Excess exentpt=expgs (Schedule I) -. 1 -'
26
27
Excess readership costsTSEedifileJ); \J
Other deductions (attach schedule)
. . . .
28
885,808
Tota] deductions. Addline's 14 through 28
. . . . V . .
'. . _. .
. . _. _. .
29
_ 3,474,500 _
Unrelated busmess taxable income before net operating loss deduction. Subtract line 29 from line 13
30
298,592
Net operating loss deduction (limited to the amount on line 30) . . . . . . . .
.
31
82,316
Unrelated busmess taxable income before spec1fic deduction. Subtract line 31 from line 30 .
32
216,276
Spec1fic deduction (Generally $1,000, but see line 33 instructions for exceptions.)
.
. . .
33
1,000
Unrelated business taxable income. Subtract line 33 from line 32. If line 33 is greater than line 32,
21 L276
34
. . .
enter the smaller of zero or line 32 .

For Paperwork Reduction Act Notice, see instructions.

Cat No 11291.]

_

_

Form 990-T (2013)

C65"

11

c
Page 2

Form ESQ-T (2013)
m Tax Computation
Organizations Taxable as Corporations. See instructions for tax computation. Controlled group
35
members (sections 1561 and 1563) check here b I] See instructions and'
a
b
c
36
37
38
39
40a
b
c
d
e
41
42
43
44a
b
c
d
e
f
9

l
1

I
l
1

45
46
47
48
49

Enter your share of the $50,000, $25,000, and $9,925,000 taxable income brackets (in that order):
(a) $
I J
l2) l$
(1) |$
Enter organizations share of. (1) Additional 5% tax (not more than $11,750)
$
(2) Additional 3% tax (not more than $100,000)
$
Income tax on the amount on line 34 . . .
.
. .
.
. . . . .
Trusts Taxable at Trust Rates. See instructions for tax computation. Income
the amount on line 34 from: E) Tax rate schedule or (:1 Schedule D (Form 1041)
.

P
on
D

35c

b
. . . .
. . . . . .
. .
.
. . .
Proxy tax. See instructions
.
.
. . . .
Alternative minimum tax
Total. Add lines 37 and 38 to line 35c or 36, Whichever applies
Tax and Payments
40a
Foreign tax credit (corporations attach Form 1118, trusts attach Form 1116)
40b
.
. .
. . .
.
Other credits (see instructions)
55,655
40c
General busmess credit. Attach Form 3800 (see instructions) .
40d
Credit for prior year minimum tax (attach Form 8801 or 8827) .
.
. .
. . . . .
Total credits. Add lines 40a through 40d
.
. . . .
.
. . . .
.
Subtract line 40e from line 39 . . .
Other taxes Check If from El Form 4255 E] Form 8611 El Form 8697 El Form 8866 El Other (attach schedule)
Total tax. Add lines 41 and 42 .
. .
. .
.
Payments: A 2012 overpayment credited to 2013
44a
100,000
2013 estimated tax payments
44b
242,000
Tax depOSited With Form 8868 .
. . . . . .
. . .
44c
44d
Foreign organizations. Tax paid or Withheld at source (see instructions)
44e
. . . .
. . . . . .
Backup Withholding (see instructions)
44f
Credit for small employer health insurance premiums (Attach Form 8941) .
[I Form 2439
Other credits and payments:
5,350
Total D {y
El Other
5,350
Form 4136
Total payments. Add lines 44a through 449 . .
.
. .
. .
.
> El
Estimated tax penalty (see instructions). Check if Form 2220 is attached
>
Tax due. If line 45 is less than the total of lines 43 and 46, enter amount owed . . .
D
Overpayment. If line 45 is larger than the total of lines 43 and 46, enter amount overpaid
Enter the amount of line 48 you want Credited to 2014 estimated tax >
230,952I
Refunded b
Statements Regarding Certain Activities and Other Information (see instructions)

37
38

tax
.

67,208

36

39

67,208

40c

56,555

41
42

10,552

43

10,552
g

.
?
{ 1

, ,
45
46
47
48

347,350

49

55,836

336,798

Yes

At any time during the 2013 calendar year, did the organization have an interest in or a Signature
or other authority over a finanCIal account (bank, securities, or other) in a foreign country?
If YES, the organization may have to file Form TD F 90-221, Report of Foreign Bank and
FinanCIal Accounts. If YES, enter the name of the foreign country here > See Attachment No 3

1

,/

During the tax year, did the organization receive a distribution from, or was it the grantor of, or transferor to, a foreign trust"
If YES, see instructions for other forms the organization may have to file
27,425,208
Enter the amount of tax-exempt interest received or accrued during the tax year > $
3
Schedule ACost of Goods Sold. Enter method of inventory valuation b
1
Inventory at beginning of year
1
1,102,592
6
Inventory at end of year . . .
6
1,186,900
2
Purchases
.
. . .
2
3,784,329
7
Cost of goods sold. Subtract
line 6 from line 5. Enter here and
3
_ _ ,
Cost of labor ,
3
4a Additional section 263A costs
In Part I. line 2 - - - 7
3,700,021
2

b
5
7

I

(attaCh SChedUle)
4a
8
Do the rules of section 263A (With respect to Yes No
j
property produced or achIred for resale) apply
4b
Other costs (attach schedule)
- - . to the organlzatlon?
4,886,921
5
Total. Add IlneS 1 through 4b
Under penalties ofper1ury, I declare that l have examined this retuminclutynggccompanylng s_c_hedies a_nd stitementsiind to the_best of_my_knowledge and belief, it is true, __
correct, and c_omplte Decl _ onof preparer(other thantaxpayer) is based on all infonnatlon of which preparer has any knowledge
Ma
y the IRS discuss this return

ew/gab
Here '
Signature of officer
Print/Type preparers name
Paid
l
1

0

Preparer
use

WWW CFO
Tltle
Date
Preparer's srgnature

(:2: 3.235223;
Date

Check [3 if

.512:

PTIN

self-employed
Firm's name >
Firm's address >

Finn's EIN >
Phone no
Form 990-T (2013)

I
FormSQO-T (2013)

Page 3

Schedule CRent Income (From Real Property and Personal Property Leased With Real Property)
(see Instructions)
1. Descnption of property
(1)
(2)
(3)
(4)
2. Rent received or accrued
(a) From personal property (If the percentage of rent
for personal property Is more than 10% but not
more than 50%)
(1)
(2)
(3)
(4)
Total

3(a) Deductions directly connected With the Income
in columns 2(a) and 2(b) (attach schedule)

(b) From real and personal property (If the
percentage of rent for personal property exceeds
50% or if the rent Is based on prot or Income)

Total

(c) Total income. Add totals of columns 2(a) and 2(b) Enter
>
here and on page 1, Part I, Me 6, column (A)
Schedule EUnrelated Debt-Financed Income (see Instructions)
2 Gross Income from or
allocable to debt-financed
property

1. Descnption of debt-financed property

(b) Total deductions.
Enter here and on page 1,
Part |, line 6, column (Blb
3. DeductIons directly connected With or allocable to
debt-f nanced ro e
p p "y
I
(b) Other deductions
(a) Straight line depreciation
(attach schedule)
(attach schedule)

(1)
(2)
(3)
(4)
4. Amount of average
acquISItIon debt on or
allocable to debt-financed
property (attach schedule)

5. Average adjusted baSlS
of or allocable to
debt-financed property
(attach schedule)

6'4 deed
comm"
b column 5
y

7. Gross Income reportable
(column 2 x column 6)

8' Allocab'e
deducnons
(column
6 x total
of columns
3(a) and 36)

Enter here and on page 1,
Part I, line 7, column (A)

Enter here and on page 1,
Part I, line 7, column (8)

%

(1)
(2)
(3)
(4)

%
%
%

Totals
>
b
Total dividends-received deductions Included In column 8
Instructions)
(see
Schedule FInterest, Annuities, Royalties, and Rents From Controlled Organizations
Exempt Controlled OrganIzatIons
2. Employer
identification number

1. Name of controlled
organization

3. Net unrelated Income 4. Total of speCIerd
payments made
(loss) (see Instructions)

5. Part of column 4 that Is
Included In the controlling
organizations gross Income

6. Deductions directly
connected With Income
In column 5

10. Part of column 9 that Is
Included In the controlling
organization's gross Income

11. Deductrons directly
connected With Income In
column 10

(1)
(2)
(3)
(4)
Nonexempt Controlled OrganIzatIons

(1)
(2)(3)
(4)

_

_

__

9. Total of specmed
payments made

8. Net unrelated Income
(loss) (see Instructions)

7. Taxable Income

_

_,___

___,_

_

_

___

___f_

Add columns 5 and 10
Enter here and on page 1,
Part I, line 8, column (A)
Totals

___,_

_______

Add columns 6 and 11
Enter here and on page 1,
Part I, lIne 8, column (B)

b
Form 990-T (2013)

\
Form 990-T (2013)

Page 4

Schedule Glnvestment Income of a Section 501(c (7), (9), or (17) Organization (see Instructions)
3. Deductions
4. Set-aSIdes
2. Amount of Income
1. Description of Income
directly connected
(attach schedule)
(attach schedule)

5. Total deductions
and set-aSIdes (col 3
plus col 4)

(1)
(2)
(3)
(4)
Enter here and on page 1,
Part I, line 9, column (A)

Enter here and on page 1,
Part I. line 9, column (B).

P
Schedule lExploited Exempt Activity Income, Other Than Advertising Income (see Instructions)
4. Net Income
3. Expenses
(loss) from
2. Gross
directly
unrelated
trade or 5. Gross Income
unrelated
6. Expenses
connected
With
busmess
(column
from actIVIty that
business Income
1. Description of eprOIted actIVIty
attributable
production
of
2
minus
column
Is
not
unrelated
column 5 to
from trade or
3) If a gain,
unrelated
business
Income
busmess
busmess Income
compute cols 5
through 7
Totals

(1)
(2)
(3)
(4)

Enter here and on
page 1, Part I,
line 10, col (A)

Enter here and on
page 1, Part I,
line 10. col (B)

>
Totals
Schedule JAdvertising Income (see Instructions)
Income From Periodicals Reported on a Consolidated Basis
4. Advertismg
2. Gross
gain or (loss) (col
1. Name of penodical
advertismg
advelgzecosts 2 minus col 3) If
Income
9
a gain. compute
cols 5 through 7
(1) Gameday
(2)
(3)
(4)

531,828

7. Excess exempt
expenses
(eclumn5.6 mm
column
but not
more than
column 4)

Enter here and
on page 1,
Part II, line 26

5' aEUEEW

6' Riigfsrsmp

7. Excess readership
costs (column 6
minus column 5, but
not more than
column 4)

410,086

121,742
410,086
531,828
>
Totals (carry to Part II. line (5))
Income From Periodicals Reported on 3 Separate Basis (For each periodical listed in Part II, fill in columns
2 through 7 on a line-by-Iine baSlS.)
4. AdvertiSing
7. Excess readership
2. Gross
gain or (loss) (col
costs (column 6
3.
Direct
5.
Circulation
6.
Readership
advertismg
2 minus col 3) If
1 . Name of periodical
minus column 5. but
advertising
costs
Income
costs
Income
a gain. compute
not more than
column 4)
cots 5 through 7
(1)
(2)
(3)
(4)
Totals from Part I
Enter here and on
page 1, Part I.
line 11. col (A)

Enter here and on
page 1. Part I.
line 11, col (B)

Enter here and
on page 1.
Part II, line 27

>
Totals, Part II (lines 1-5)
Schedule KCompensation of Officers, Directors, and Trustees (see Instructions)
_ _3-_P9rcsnt_ of _ - 4. Compensation attributable to
2.Title_'
-1. Name
time devoted to
unrelated business
busmess
(1)
(2)
(3)
(4)
Total. Enter here and on page 1, Part II. line 14

%
%
%
%
D
Form 990-T (2013)

--

OMB No 1545-0162
.m4136

Credit for Federal Tax Paid on Fuels
213
Attachment
Sequence No 23

Department of the Treasury
> Information about Form 4136 and its separate instructions is at www.irs.gov/form4136.
Internal Revenue Servrce (99)
Name (as shown on your income tax return)
Taxpayer Identification number
BRIGHAM YOUNG UNIVERSITY

87-0217280
Caution. Claimant has the name and address of the person who sold the fuel to the claimant and the dates of purchase For
claims on lines 1c and 2b (type of use 13 and 14), 3d, 4c, and 5, claimant has not waived the right to make the claim.
For claims on lines 1c and 2b (type of use 13 and 14), claimant certifies that a certificate has not been prowded to the
credit card Issuer.
The alternative fuel mixture credit cannot be claimed on this form or on Schedule 3 (Form 8849). It must be taken as
a credit against your taxable fuel liability (gasoline, diesel fuel, and kerosene) reported on Form 720.

1

Nontaxable Use of Gasoline

Note. CRN is credlt reference number.
(a) Type of use

a
b
c
d

2

Off-highway busrness use
Use on a farm for farming purposes
Other nontaxable use (see Caution above line 1)
Exported

(b) Rate

(c) Gallons

3 133
133

n
13

133
134

(d) Amount of credit
}

29,234

(e) CRN
362

$

5,350
411

Nontaxable Use of Aviation Gasoline
(a) Type of use
3
b
c
d

3

Use In commerCIal aVIation (other than foreign trade)
Other nontaxable use (see Caution above line 1)
Exported
LUST tax on avnation fuels used in foreign trade

(b) Rate

(c) Gallons

(d) Amount of credit

$ 15
193
194
001

$

(e) CRN
354
324
412
433

Nontaxable Use of Undyed Diesel Fuel
Claimant certifies that the diesel fuel did not contain Vi5ible evndence of dye
Exception. If any of the diesel fuel included In this claim did contain VlSlble eVIdence of dye, attach an explanation and check here >
(a) Type of use
a
b
c
d
e

4

Nontaxable use
Use on a farm for farming purposes
Use in trains
Use in certain interCIty and local buses (see Caution
above line 1)

(b) Rate

(c) Gallons

$ 243
243
243

(d) Amount of credit
l
$

360
353

17

350
413

244

Exported

D
(e) CRN

Nontaxable Use of Undyed Kerosene (Other Than Kerosene Used in Aviation)
Claimant certifies that the kerosene did not contain VlSlble eVIdence of dye
Exception. If any of the kerosene included in this claim did contain Visible evndence of dye, attach an explanation and check here >
(a) Type of use
a
I)
c

?
e
f

Nontaxable use taxed at $ 244
Use on a farm for farming purposes
Use In certain interCIty and local buses (see Caution
aboveline1)
A __ __

(b) Rate

(c) Gallons

$ 243
243
__

Exported
Nontaxable use taxed at $ 044
Nontaxable use taxed at $ 219
For Paperwork Reduction Act Notice, see the separate instructions.

~_

~_

__17_____

(d) Amount of credit

D
(e) CRN

}
$
__

244
043
218
Cat No 12625R

346
__

_

-___ 347414
377
369
Form 4136 (2013)

\
Form 4136 (2013)
5

Page 2

Kerosene Used in Aviation (see Caution above line 1)
(a) Type of use

(b) Rate

(0) Gallons

(d) Amount of credit

(e) CRN

a

Kerosene used in commerCIal aVIation (other than foreign
trade) taxed at $ 244

$ 200

b

Kerosene used in commerCial aViation (other than foreign
trade) taxed at $ 219

175

355

c

Nontaxable use (other than use by state or local
government) taxed at $ 244

243

346

d

Nontaxable use (other than use by state or local
government) taxed at $ 219

e

LUST tax on aVIation fuels used In foreign trade

218
001

369
433

417

Registration No. b

Sales by Registered Ultimate Vendors of Undyed Diesel Fuel

6

$

3

Claimant certifies that it sold the diesel fuel at a tax-excluded price, repaid the amount of tax to the buyer, or has obtained the written consent
of the buyer to make the claim Claimant certifies that the diesel fuel did not contain VISIbIe eVidence of dye.
E]
Exception. If any of the diesel fuel included in this claim did contain VISlble eVIdence of dye, attach an explanation and check here >
(d) Amount of credit (e) CRN
(c) Gallons
(b) Rate
350
$
$ 243
Use by a state or local government

b

Use in certain interCIty and local buses

17

Sales by Registered Ultimate Vendors of Undyed Kerosene (Other
Than Kerosene For Use in Aviation)

7

350

Registration No_ >

Claimant certifies that it sold the kerosene at a tax-excluded price, repaid the amount of tax to the buyer, or has obtained the written consent
of the buyer to make the claim 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 ewdence of dye, attach an explanation and check here >
E!
(d) Amount of credit (e) CRN
(c) Gallons
(b) Rate
3
b
c

Use by a state or local government
Sales from a blocked pump
Use in certain interCIty and local buses

:5 243
243
17

$

346
347

Registration No. >

Sales by Registered Ultimate Vendors of Kerosene For Use in Aviation

8

}

Claimant sold the kerosene for use in aVIation at a tax-excluded price and has not collected the amount of tax from the buyer, repaid the
amount of tax to the buyer, or has obtained the written consent of the buyer to make the claim See the instructions for additional information
to be submitted
(a) Type of use
(b) Rate
(c) Gallons
(d) Amount of credit (e) CRN
3

Use in commerCIal aVIation (other than foreign trade) taxed
at $ 244
c_ Nonexempt Le in_non_corrlmeLCIal_z-1v@tion_ _ _ _ _ _ _
d Other nontaxable uses taxed at $ 244
e Other nontaxable uses taxed at $ 219
f LUST tax on aViation fuels used in foreign trade
b

_

Use in commerCIal aVIation (other than foreign trade) taxed
at$219

<

3
,
'

s 175

$

355

~

~
~ 9 _- w - , -

_

200
025-.
243
218
001

__

__ . __

417
418346
369
433
Form 41 36 (2013)

Form 4136 (2013)
9

Page 3

Reserved

Registration No. b

(b) Rate
a
b
10

(ClGa"S 0'
alcohol

(d) Amount of credit

le)CRN

Reserved
Reserved

:

Biodiesel or Renewable Diesel Mixture Credit

Registration No. b

Biodiesel mixtures. Claimant produced a mixture by mixmg biodiesel With diesel fuel The biodiesel used to produce the mixture met ASTM
D6751 and met EPAs registration reqmrements for fuels and fuel additives The mixture was sold by the claimant to any person for use as a
fuel or was used as a fuel by the claimant Claimant has attached the Certificate for Biodiesel and. if applicable, the Statement of Biodiesel
Reseller Renewable diesel mixtures. Claimant produced a mixture by mixmg renewable diesel wrth quwd fuel (other than renewable diesel).
The renewable diesel used to produce the renewable diesel mixture was derived from biomass process, met EPAs registration reqmrements
for fuels and fuel additives, and met ASTM D975, D396, or other equivalent standard approved by the IRS The mixture was sold by the
claimant to any person for use as a fuel or was used as a fuel by the claimant Claimant has attached the Certificate for Biodiesel and, if
applicable, the Statement of Biodiesel Reseller, both of which have been edited as discussed in the Instructions for Form 4136. See the
instructions for line 10 for information about renewable diesel used in aViation
(b) Rate

a
b
c
11

Biodiesel (other than agri-biodiesel) mixtures
Agri-biodiesel mixtures
Renewable diesel mixtures

(C) Gallons 0f
biodiesel or
renewable
diesel

$1 00
$1 00
$1 00

(d) Amount of credit

$

(6) CR"

388
390
307

Nontaxable Use of Alternative Fuel
Caution. There is a reduced credit rate for use in certain interCity and local buses (type of use 5) (see instructions).
(a) Type of use

a
b
c
d
e
1
g
h
12

Liquefied petroleum gas (LPG)
P Series" fuels
Compressed natural gas (CNG) (GGE = 126 67 cu. ft)
Liquefied hydrogen
Fischer-Tropsch process liquid fuel from coal (including
peat)
Liquid fuel derived from biomass
Liquefied natural gas (LNG)
Liquefied gas derived from biomass
Alternative Fuel Credit

(b) Rate

$ 183
183
183
183

Liquefied petroleum gas (LPG)
P Series" fuels
Compressed natural gas (CNG) (GGE = 121 cu ft)
Liquefiedhydrogen_ _ a -7 _
r
Fischer-Tropsch process liqUId fuel from coal (including peat)
Liquid fuel derived from biomass
Liquefied natural gas (LNG)
Liquefied gas derived from biomass
Compressed gas derived from biomass (GGE = 121 cu ft)

$

(9) CRN

419
420
421
422

243
243
243
183

423
424
425
435

Registration No. b
(b) Rate

a
b
c
_d
e
f
g
h
i

(c) Gallons
(d) Amount of credit
or gasoline
gallon
equivalents (GGE)

(c) Gallons
(d) Amount of credit
or gasoline
gallon
equivalents (GGE)

$ 50
50
50
50 50
50
50
50
50

$

-

-

-- --

(e) CRN

426
427
428
- 429 430
431
432
436
437

Form 4136 (2013)

Form 4136 (2013)

Page 4
Registration No. b

Registered Credit Card Issuers

13

(b) Rate
a
b
c

14

Diesel fuel sold for the excluswe use of a state or local government
Kerosene sold for the excluswe use of a state or local government
Kerosene for use In aVIatlon sold for the exclusuve use of a state or local
government taxed at $ 219

(c) Gallons

$ 243
243

(d) Amount of credit
$

360
346

213

359

Nontaxable Use of a Diesel-Water Fuel Emulsion
Caution. There IS a reduced credit rate for use In certain Intercuty and local buses (type of use 5) (see Instructions).
(d) Amount of credit
(c) Gallons
(b) Rate
(a) Type of use
a
b

Nontaxable use
Exported

;

' t

Diesel-Water Fuel Emulsion Blending

15

$ 197
198

16

$

(e) CRN
309
306

Registration No. b
(b) Rate

Blender credlt

(d) Amount of credit

(c) Gallons

$ 046

$

I

(e) CRN
310

Exported Dyed Fuels and Exported Gasoline Blendstocks
(b) Rate
a
b

17

(e) CRN

Exported dyed diesel fuel and exported gasollne blendstocks taxed at $ 001
Exported dyed kerosene

(d) Amount of credit

(c) Gallons

$ 001
001

Total income tax credit claimed. Add lines 1 through 16, column (d) Enter here and on Form
1040. We 70, Form 1120, Schedule J. llne 19b. Form 11208. line 230. Form 1041 line 249: or
the proper line of other returns D

$

17 $

(e) CRN
415
416

5,350

t A
\
3 v is

Form 4136 (2013)


Related documents


byu 2009
byu 2008
byui 2011
ldsbc 2014
byu 2015
ldsbc 2015


Related keywords