Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Single and Joint Filers With No Dependents
Request for Taxpayer Identification Number (TIN) and Certification
Application for Automatic Extension of Time
Miscellaneous Income

 

Individual Tax Return
Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Request for Transcript of Tax Return

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Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Expired Tax Provisions

Several provisions that were effective for 2016 have expired and are currently not applicable for 2017. They include the following items. Check back here for details on if any of these items have been extended to be applicable for 2017.

  • Biofuel Producer Credit. The section 40 biofuel producer credit, formerly calculated on Form 6478, lines 1 and 2, expired for fuel sold or used after December 31, 2016. These lines are reserved for future use should the credit be restored for 2017.
  • Biodiesel and Renewable Diesel Fuels Credit. The section 40A biodiesel and renewable diesel fuels credit, formerly calculated on Form 8864, lines 1 through 8, expired for the 2017 tax year. These lines are reserved for future use should the credit be restored for 2017.
  • Biodiesel or renewable diesel mixture credit and the alternative fuel credit.  At the time Form 4136 went to print, the biodiesel or renewable diesel mixture credit and the alternative fuel credit, formerly claimed on lines 10 and 12, had expired for fuel sold, used, or removed after 2016.  Lines 10 and 12 are now shown as “Reserved for future use” in case Congress extends the credits for 2017. 
  • Biofuel Producer Credit. The section 40 biofuel producer credit, formerly calculated on Form 6478, lines 1 and 2, expired for fuel sold or used after December 31, 2016. These lines are reserved for future use should the credit be restored for 2017.
  • Empowerment Zone Employment Credit. The Empowerment Zone Employment Credit, previously calculated on Form 8844, Line 1 and Line 2, expired for 2018. These lines are reserved for future use should the credit be restored for 2018.
  • Tax on Crude Oil or Petroleum Products. The section 4611 tax on crude oil or petroleum products, formerly calculated on Form 6627, Part I, lines 1 through 6, expired for 2018. These lines are reserved for future use should the taxes be restored for 2018.
  • The deduction for mortgage insurance premiums claimed for 2016 on Schedule A, line 13, is currently not applicable for 2017 and that line is reserved for future use.
  • Tuition and Fees Deduction. For 2016 this was claimed on Form 1040, line 34 and Form 1040A for line 19. It is currently expired for 2017 and those lines are currently reserved for future use should the deduction be restored.