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Free Efile Tax Return 2013

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Free Efile Tax Return 2013

Free efile tax return 2013 18. Free efile tax return 2013   Appendix This appendix contains models of the certificates, waivers, reports, and statements discussed in Part One. Free efile tax return 2013 Model Certificate A   STATEMENT OF SUBSEQUENT SELLER     1. Free efile tax return 2013                 Name, address, and employer identification number of seller in subsequent sale             2. Free efile tax return 2013                 Name, address, and employer identification number of the buyer in subsequent sale             3. Free efile tax return 2013         Date and location of subsequent sale             4. Free efile tax return 2013         Volume and type of taxable fuel sold               The undersigned seller (“Seller”) has received the copy of the first taxpayer's report provided with this statement in     connection with Seller's purchase of the taxable fuel described in this statement. Free efile tax return 2013       Under penalties of perjury, Seller declares that Seller has examined this statement, including any accompanying     schedules and statements, and, to the best of Seller's knowledge and belief, they are true, correct and complete. Free efile tax return 2013                   Signature and date signed                   Printed or typed name of person signing this report                   Title—   Model Certificate B   FIRST TAXPAYER'S REPORT   1. Free efile tax return 2013                     First Taxpayer's name, address and employer identification number     2. Free efile tax return 2013                     Name, address, and employer identification number of the buyer of the taxable fuel subject to tax     3. Free efile tax return 2013           Date and location of removal, entry, or sale       4. Free efile tax return 2013           Volume and type of taxable fuel removed, entered or sold     5. Free efile tax return 2013 Check type of taxable event:         Removal from refinery         Entry into United States         Bulk transfer from terminal by unregistered position holder       Bulk transfer not received at an approved terminal       Sale within the bulk transfer/terminal system       Removal at the terminal rack         Removal or sale by the blender                   6. Free efile tax return 2013           Amount of federal excise tax paid on account of the removal, entry, or sale                   The undersigned taxpayer (“Taxpayer”) has not received, and will not claim, a credit with respect to, or a refund of, the tax     on the taxable fuel to which this form relates. Free efile tax return 2013       Under penalties of perjury, Taxpayer declares that Taxpayer has examined this statement, including any accompanying     schedules and statements, and to the best of Taxpayer's knowledge and belief, they are true, correct and complete. Free efile tax return 2013             Signature and date signed               Printed or typed name of person signing this report               Title     Model Certificate C   NOTIFICATION CERTIFICATE OF TAXABLE FUEL REGISTRANT                           Name, address, and employer identification number of person receiving certificate       The undersigned taxable registrant (“Registrant”) hereby certifies under penalties of perjury that Registrant is registered     by the Internal Revenue Service with registration number and that Registrant's registration has not     been revoked or suspended by the Internal Revenue Service. Free efile tax return 2013                 Registrant understands that the fraudulent use of this certificate may subject Registrant and all parties making such     fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Free efile tax return 2013                       Signature and date signed                         Printed or typed name of person signing                         Title of person signing                         Name of Registrant                         Employer identification number                         Address of Registrant     Model Certificate D   CERTIFICATE OF PERSON BUYING GASOLINE BLENDSTOCKS FOR USE OTHER THAN IN THE PRODUCTION OF FINISHED GASOLINE     (To support tax-free sales (other than LUST) under section 4081 of the Internal Revenue Code. Free efile tax return 2013 )                 Name, address, and employer identification number of seller       The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:       The gasoline blendstocks to which this certificate relates will not be used to produce finished gasoline. Free efile tax return 2013       This certificate applies to the following (complete as applicable):       If this is a single purchase certificate, check here and enter:     1. Free efile tax return 2013 Invoice or delivery ticket number       2. Free efile tax return 2013 (number of gallons) of(type of gasoline blendstocks)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:     1. Free efile tax return 2013 Effective date       2. Free efile tax return 2013 Expiration date       (period not to exceed 1 year after the effective date)       3. Free efile tax return 2013 Type (or types) of gasoline blendstocks     4. Free efile tax return 2013 Buyer's account or order number         Buyer will not claim a credit or refund under section 6427(h) of the Internal Revenue Code for any gasoline blendstocks     covered by this certificate. Free efile tax return 2013         Buyer will provide a new certificate to the seller if any information in this certificate changes. Free efile tax return 2013       If Buyer resells the gasoline blendstocks to which this certificate relates, Buyer will be liable for tax unless Buyer obtains a     certificate from the purchaser stating that the gasoline blendstocks will not be used to produce finished gasoline and otherwise complies with the conditions of §48. Free efile tax return 2013 4081-4(b)(3) of the Manufacturers and Retailers Excise Tax Regulations. Free efile tax return 2013       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. Free efile tax return 2013       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. Free efile tax return 2013     In addition, the Internal Revenue Service has not notified Buyer that the right to provide a certificate has been withdrawn from a purchaser to which Buyer sells gasoline blendstocks tax free. Free efile tax return 2013       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use     of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Free efile tax return 2013             Signature and date signed               Printed or typed name of person signing               Title of person signing               Name of Buyer               Employer identification number               Address of Buyer     Model Certificate G   CERTIFICATE OF REGISTERED FEEDSTOCK USER     (To support tax-free removals and entries (other than LUST) of kerosene under section 4082 of the Internal Revenue Code. Free efile tax return 2013 )         (Buyer) certifies the following under penalties of perjury:       Name of buyer         Buyer is a registered feedstock user with registration number . Free efile tax return 2013 Buyer's registration has not been revoked     or suspended. Free efile tax return 2013         The kerosene to which this certificate applies will be used by Buyer for a feedstock purpose. Free efile tax return 2013                 This certificate applies to percent of Buyer's purchases from (name, address, and employer     identification number of seller) as follows (complete as applicable):       1. Free efile tax return 2013 A single purchase on invoice or delivery ticket number . Free efile tax return 2013                 2. Free efile tax return 2013 All purchases between (effective date) and (expiration date) (period not to exceed     one year after the effective date) under account or order number(s) . Free efile tax return 2013 If this certificate applies only to Buyer's     purchases for certain locations, check here and list the locations. Free efile tax return 2013                                   If Buyer sells the kerosene to which this certificate relates, Buyer will be liable for tax on that sale. Free efile tax return 2013                 Buyer will provide a new certificate to the seller if any information in this certificate changes. Free efile tax return 2013                 If Buyer violates the terms of this certificate, the Internal Revenue Service may revoke the Buyer's registration. Free efile tax return 2013                 Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use of     this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Free efile tax return 2013             Printed or typed name of person signing               Title of person signing               Employer identification number               Address of Buyer               Signature and date signed     Model Certificate J   CERTIFICATE OF PERSON BUYING COMPRESSED NATURAL GAS (CNG) FOR A NONTAXABLE USE     (To support tax-free sales of CNG under section 4041 of the Internal Revenue Code. Free efile tax return 2013 )                                         Name, address, and employer identification number of seller                   (“Buyer”) certifies the following under penalties of perjury:     Name of buyer                     The CNG to which this certificate relates will be used in a nontaxable use. Free efile tax return 2013       This certificate applies to the following (complete as applicable):               If this is a single purchase certificate, check here and enter:       1. Free efile tax return 2013 Invoice or delivery ticket number       2. Free efile tax return 2013 (Gasoline gallon equivalents)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:         1. Free efile tax return 2013 Effective date         2. Free efile tax return 2013 Expiration date         (period not to exceed 1 year after the effective date)         3. Free efile tax return 2013 Buyer's account or order number       Buyer will not claim a credit or refund under section 6427 of the Internal Revenue Code for any CNG to which this certificate relates. Free efile tax return 2013       Buyer will provide a new certificate to the seller if any information in this certificate changes. Free efile tax return 2013       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. Free efile tax return 2013       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. Free efile tax return 2013     In addition, the Internal Revenue Service has not notified Buyer that the right to provide a certificate has been withdrawn     from a purchaser to which Buyer sells CNG tax free. Free efile tax return 2013       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use     of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Free efile tax return 2013             Printed or typed name of person signing               Title of person signing             Employer identification number               Address of Buyer               Signature and date signed     Model Certificate K   CERTIFICATE OF PERSON BUYING KEROSENE FOR USE IN AVIATION FOR     COMMERCIAL AVIATION OR NONTAXABLE USE     (To support operator liability for tax on removals of kerosene for use in aviation directly into the fuel tank of an aircraft in commercial aviation pursuant to § 4081 of the Internal Revenue Code or to support a tax rate of zero under § 4041(c) pursuant to §§4041(c) and 4082. Free efile tax return 2013 )           Name, address, and employer identification number of position holder       The undersigned aircraft operator (“Buyer”) hereby certifies the following under the penalties of perjury:       The kerosene for use in aviation to which this certificate relates is purchased (check one): for     use on a farm for farming purposes; for use in foreign trade (reciprocal benefits required for foreign registered airlines); for use in certain helicopter and fixed-wing air ambulance uses; for use other than as a fuel in the propulsion engine of an aircraft; for the exclusive use of a qualified blood collector organization; for the exclusive use of a nonprofit educational organization; for the exclusive use of a state; for use in an aircraft owned by an aircraft museum; for use in military aircraft; or for use in commercial aviation (other than foreign trade). Free efile tax return 2013       With respect to kerosene for use in aviation purchased after June 30, 2005, for use in commercial aviation     (other than foreign trade), Buyer's registration number is. Free efile tax return 2013 Buyer's registration has not been suspended or revoked by the Internal Revenue Service. Free efile tax return 2013       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. Free efile tax return 2013 Invoice or delivery ticket number       2. Free efile tax return 2013 Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. Free efile tax return 2013 Effective date       2. Free efile tax return 2013 Expiration date (period not to exceed 1 year after the effective date)       3. Free efile tax return 2013 Buyer's account number       Buyer agrees to provide the person liable for tax with a new certificate if any information in this certificate changes. Free efile tax return 2013       If the kerosene for use in aviation to which this certificate relates is being bought for use in commercial aviation     (other than foreign trade), Buyer is liable for tax on its use of the fuel and will pay that tax to the government. Free efile tax return 2013       If Buyer sells or uses the kerosene for use in aviation to which this certificate relates for a use other than the use     stated above, Buyer will be liable for tax. Free efile tax return 2013       Buyer understands that it must be prepared to establish by satisfactory evidence the purpose for which the     fuel purchased under this certificate was used. Free efile tax return 2013     Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. Free efile tax return 2013     If Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's right to provide a certificate. Free efile tax return 2013       The fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use of this certificate     to a fine or imprisonment, or both, together with the costs of prosecution. Free efile tax return 2013           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Waiver L WAIVER FOR USE BY ULTIMATE PURCHASERS OF KEROSENE FOR CERTAIN USES IN AVIATION (To support vendor's claim for a credit or payment under § 6427(l)(4)(C)(i) of the Internal Revenue Code. Free efile tax return 2013 )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. Free efile tax return 2013 The kerosene to which this waiver relates is purchased for — (check one):       1. Free efile tax return 2013 □ Use on a farm for farming purposes,       2. Free efile tax return 2013 □ Use in foreign trade (reciprocal benefits required for foreign registered airlines),       3. Free efile tax return 2013 □ Use in certain helicopter and fixed-wing air ambulance uses,       4. Free efile tax return 2013 □ The exclusive use of a qualified blood collector organization,       5. Free efile tax return 2013 □ The exclusive use of a nonprofit educational organization,       6. Free efile tax return 2013 □ Use in an aircraft owned by an aircraft museum,       7. Free efile tax return 2013 □ Use in military aircraft, or       8. Free efile tax return 2013 □ Use in commercial aviation (other than foreign trade). Free efile tax return 2013     B. Free efile tax return 2013 This waiver applies to the following (complete as applicable):       This is a single purchase waiver:           1. Free efile tax return 2013 Invoice or delivery ticket number           2. Free efile tax return 2013 Number of gallons       This is a waiver covering all purchases under a specified account or order number:           1. Free efile tax return 2013 Effective date           2. Free efile tax return 2013 Expiration date (period not to exceed 1 year after the effective date)           3. Free efile tax return 2013 Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. Free efile tax return 2013       If Buyer uses the kerosene for use in aviation to which this waiver relates for a use other than the use stated above, Buyer will be liable for tax. Free efile tax return 2013       Buyer understands that by signing this waiver, Buyer gives up its right to claim any credit or payment for the kerosene for use in aviation used in a nontaxable use. Free efile tax return 2013       Buyer acknowledges that it has not and will not claim any credit or payment for the kerosene for use in aviation to which this waiver relates. Free efile tax return 2013       Buyer understands that the fraudulent use of this waiver may subject Buyer and all parties making such fraudulent use of this waiver to a fine or imprisonment, or both, together with the costs of prosecution. Free efile tax return 2013           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate M   CERTIFICATE FOR STATE USE OR NONPROFIT EDUCATIONAL     ORGANIZATION USE     (To support vendor's claim for a credit or payment under § 6416(a)(4) of the Internal Revenue Code. Free efile tax return 2013 )                       Name, address, and employer identification number of ultimate vendor       The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under the penalties of perjury:       Buyer will use the gasoline or aviation gasoline to which this certificate relates (check one):     For the exclusive use of a state or local government; or     For the exclusive use of a nonprofit educational organization. Free efile tax return 2013       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. Free efile tax return 2013 Invoice or delivery ticket number       2. Free efile tax return 2013 Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. Free efile tax return 2013 Effective date       2. Free efile tax return 2013 Expiration date (period not to exceed 1 year after the effective date)       3. Free efile tax return 2013 Buyer's account number       Buyer will provide a new certificate to the vendor if any information in this certificate changes. Free efile tax return 2013       Buyer understands that by signing this certificate, Buyer gives up its right to claim any credit or payment for the gasoline or aviation gasoline to which this certificate relates. Free efile tax return 2013       Buyer acknowledges that it has not and will not claim any credit or payment for the gasoline or aviation gasoline to which this certificate relates. Free efile tax return 2013       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Free efile tax return 2013           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Waiver N   WAIVER FOR USE BY ULTIMATE PURCHASERS OF DIESEL FUEL OR     KEROSENE USED IN INTERCITY BUS TRANSPORTATION     (To support vendor's claim for a credit or payment under § 6427 of the Internal Revenue Code. Free efile tax return 2013 )                       Name, address, and employer identification number of ultimate vendor       The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under the penalties of perjury:       The diesel fuel or kerosene to which this waiver relates is purchased for use in intercity bus transportation. Free efile tax return 2013       This waiver applies to the following (complete as applicable):     This is a single purchase waiver:       1. Free efile tax return 2013 Invoice or delivery ticket number       2. Free efile tax return 2013 Number of gallons     This is a waiver covering all purchases under a specified account or order number:       1. Free efile tax return 2013 Effective date       2. Free efile tax return 2013 Expiration date (period not to exceed 1 year after the effective date)       3. Free efile tax return 2013 Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. Free efile tax return 2013       If Buyer uses the diesel fuel or kerosene to which this waiver relates for a use other than in intercity bus transportation, Buyer will be liable for tax. Free efile tax return 2013       Buyer understands that by signing this waiver, Buyer gives up its right to claim any credit or payment for the diesel fuel or kerosene used in intercity bus transportation. Free efile tax return 2013       Buyer acknowledges that it has not and will not claim any credit or payment for the diesel fuel or kerosene to which this waiver relates. Free efile tax return 2013       Buyer understands that the fraudulent use of this waiver may subject Buyer and all parties making such fraudulent use of this waiver to a fine or imprisonment, or both, together with the costs of prosecution. Free efile tax return 2013           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate O   CERTIFICATE FOR BIODIESEL     Certificate Identification Number:     (To support a claim related to biodiesel or a biodiesel mixture under section 6426 of the Internal Revenue Code. Free efile tax return 2013 )     The undersigned biodiesel producer (“Producer”) hereby certifies the following under penalties of perjury:   1. Free efile tax return 2013             Producer's name, address, and employer identification number (EIN)   2. Free efile tax return 2013             Name, address, and EIN of person buying the biodiesel from Producer   3. Free efile tax return 2013       Date and location of sale to buyer   4. Free efile tax return 2013 This certificate applies to gallons of biodiesel. Free efile tax return 2013   5. Free efile tax return 2013 Producer certifies that the biodiesel to which this certificate relates is:       % Agri-biodiesel (derived solely from virgin oils)       % Biodiesel other than agri-biodiesel       This certificate applies to the following sale:       Invoice or delivery ticket number       Total number of gallons of biodiesel sold under that invoice or delivery ticket number (including biodiesel not covered by this certificate)       Total number of certificates issued for that invoice or delivery ticket number   6. Free efile tax return 2013             Name, address, and employer identification number of reseller to whom certificate is issued (only in the case of certificates reissued to a reseller after the return of the original certificate)   7. Free efile tax return 2013 Original Certificate Identification Number (only in the case of certificates reissued to a reseller after return of the original certificate). Free efile tax return 2013       Producer is registered as a biodiesel producer with registration number . Free efile tax return 2013  Producer's registration has not been suspended or revoked by the Internal Revenue Service. Free efile tax return 2013       Producer certifies that the biodiesel to which this certificate relates in monoalkyl esters of long chain fatty acids derived from plant or animal matter that meets the requirements of the American Society of Testing and Materials D6751 and the registration requirements for fuels and fuel additives established by EPA under section 211 of the Clean Air Act (42 U. Free efile tax return 2013 S. Free efile tax return 2013 C. Free efile tax return 2013 7545). Free efile tax return 2013       Producer understands that the fraudulent use of this certificate may subject Producer and all parties making any fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Free efile tax return 2013           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Model Certificate P CERTIFICATE OF STATE USE (To support vendor's claim for credit or payment under section 6427 of the Internal Revenue Code. Free efile tax return 2013 )               Name, Address, and Employer Identification Number of Vendor     The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:     A. Free efile tax return 2013 Buyer will use the diesel fuel or kerosene to which this certificate relates for the exclusive use of a state or local government, or the District of Columbia. Free efile tax return 2013     B. Free efile tax return 2013 This certificate applies to the following (complete as applicable):       1. Free efile tax return 2013   If this is a single purchase certificate, check here □ and enter:           a. Free efile tax return 2013 Invoice or delivery ticket number           b. Free efile tax return 2013 Number of gallons       2. Free efile tax return 2013   If this is a certificate covering all purchases under a specified account or order number, check here □  and enter:           a. Free efile tax return 2013 Effective date           b. Free efile tax return 2013 Expiration date   (period not to exceed 1 year after effective date)           c. Free efile tax return 2013 Buyer's account or order number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. Free efile tax return 2013     ▪ If Buyer uses the diesel fuel or kerosene to which this certificate relates for a purpose other than stated in the certificate, Buyer will be liable for any tax. Free efile tax return 2013     ▪ Buyer acknowledges that it has not and will not claim any credit or payment for the diesel fuel or kerosene to which this certificate relates. Free efile tax return 2013     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Free efile tax return 2013           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate Q CERTIFICATE OF ULTIMATE PURCHASER OF KEROSENE FOR USE IN NONEXEMPT, NONCOMMERCIAL AVIATION (To support vendor's claim for credit or payment under section 6427(l)(4)(C)(ii) of the Internal Revenue Code. Free efile tax return 2013 )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. Free efile tax return 2013 The kerosene to which this certificate relates is purchased for a nonexempt use in noncommercial aviation. Free efile tax return 2013     B. Free efile tax return 2013 This certificate applies to the following (complete as applicable):       1. Free efile tax return 2013   If this is a single purchase certificate, check here □ and enter:           a. Free efile tax return 2013 Invoice or delivery ticket number           b. Free efile tax return 2013 Number of gallons       2. Free efile tax return 2013   This is a certificate covering all purchases under a specified account or order number:           a. Free efile tax return 2013 Effective date           b. Free efile tax return 2013 Expiration date   (period not to exceed 1 year after effective date)           c. Free efile tax return 2013 Buyer's account number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. Free efile tax return 2013     ▪ If Buyer uses the kerosene to which this certificate relates for a use other than the nontaxable use stated above, Buyer will be liable for tax. Free efile tax return 2013     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Free efile tax return 2013           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate R CERTIFICATE OF BUYER OF TAXABLE FUEL FOR USE BY A STATE OR NONPROFIT EDUCATIONAL ORGANIZATION (To support credit card issuer's claim for credit, refund, or payment under section 6416(a)(4)(B) or section 6427(l)(5)(D) of the Internal Revenue Code. Free efile tax return 2013 )               Name, Address, and Employer Identification Number of Credit Card Issuer. Free efile tax return 2013     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. Free efile tax return 2013 Buyer will use the taxable fuel to which this certificate relates for the exclusive use of a state; or     B. Free efile tax return 2013 Buyer will use the gasoline to which this certificate relates for the exclusive use of a nonprofit educational organization. Free efile tax return 2013     C. Free efile tax return 2013 This certificate applies to all purchases made with the credit card identified below during the period specified:           a. Free efile tax return 2013 Effective date of certificate           b. Free efile tax return 2013 Expiration date of certificate   (period not to exceed 2 years after effective date)           c. Free efile tax return 2013 Buyer's account number     ▪ Buyer will provide a new certificate to the credit card issuer if any information in this certificate changes. Free efile tax return 2013     ▪ Buyer understands that by signing this certificate, Buyer gives up its right to claim a credit or payment for the taxable fuel purchased with the credit card to which this certificate relates. Free efile tax return 2013     ▪ Buyer acknowledges that it has not and will not claim any credit or payment for the taxable fuel purchased with the credit card to which this certificate relates. Free efile tax return 2013     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Free efile tax return 2013           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Statement S   STATEMENT OF BIODIESEL RESELLER     (To support a claim related to biodiesel or a biodiesel mixture under section 6426 of the Internal Revenue Code. Free efile tax return 2013 )     The undersigned biodiesel producer (“Reseller”) hereby certifies the following under penalties of perjury:   1. Free efile tax return 2013                   Reseller's name, address, and employer identification number (EIN)   2. Free efile tax return 2013                   Name, address, and EIN of Reseller's buyer   3. Free efile tax return 2013       Date and location of sale to buyer   4. Free efile tax return 2013 Volume of biodiesel sold   5. Free efile tax return 2013 Certificate Identification Number on the Certificate for Biodiesel       Reseller has bought the biodiesel described in the accompanying Certificate for Biodiesel and Reseller has no reason to believe that any information in the certificate is false. Free efile tax return 2013       Reseller has not been notified by the Internal Revenue Service that its right to provide a certificate or statement has been withdrawn. Free efile tax return 2013       Reseller understands that the fraudulent use of this statement may subject Reseller and all parties making any fraudulent use of this statement to a fine or imprisonment, or both, together with the costs of prosecution. Free efile tax return 2013           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Prev  Up  Next   Home   More Online Publications
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More than Half of all Income Tax Returns Have Been Received. IRS Issues Publication on Business Expenses

 

IR-2014-32, March 20, 2014

WASHINGTON — With the tax deadline getting closer, the IRS has received more than half of all the returns it expects to receive during 2014, the agency announced today. The IRS received more than 75 million individual tax returns as of March 14 and projects that it will receive about 149 million individual income tax returns by the end of the year.

Millions of individual tax filers have business income either as sole proprietors or as sub contractors. Many individual filers also have unreimbursed business expenses. The IRS recently issued Publication 535, Business Expenses, which provides valuable information for these filers. The publication contains useful hints for Tax Year 2013, for which many taxpayers are still completing returns and for Tax Year 2014, for which taxpayers are tracking expenses and making financial decisions.

For Tax Year 2013

Optional safe harbor method to determine the business use of a home deduction, also known as the simplified option for claiming the home office deduction. Beginning in 2013, taxpayers can use the optional safe harbor method to determine the deduction for the business use of a home. 

Standard mileage rate. Beginning in 2013, the standard mileage rate for the cost of operating a car, van, pickup, or panel truck for each mile of business use is 56.5 cents per mile.

Additional Medicare Tax. Beginning in 2013, a 0.9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than:

  • $125,000 if married filing separately,
  • $250,000 if married filing jointly, or
  • $200,000 if single, head of household, or qualifying widow(er) with dependent child.

Medicare wages and self-employment income are combined to determine if a taxpayer’s income exceeds the threshold. RRTA compensation should be separately compared to the threshold. 

For Tax Year 2014

Standard mileage rate. Beginning in 2014, the standard mileage rate for the cost of operating a car, van, pickup, or panel truck for each mile of business use is 56 cents per mile.

  [The filing season statistics table follows.]

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2014 FILING SEASON STATISTICS

Cumulative statistics comparing 3/15/13 and 3/14/14

Individual Income Tax Returns:

2013

2014

% Change

Total Receipts

74,882,000

75,100,000

0.3

Total Processed

69,153,000

73,157,000

5.8

 

 

 

 

E-filing Receipts:

 

 

 

TOTAL           

68,029,000

68,966,000

1.4

Tax Professionals

40,117,000

39,413,000

-1.8

Self-prepared

27,912,000

29,553,000

5.9

 

 

 

 

Web Usage:

 

 

 

Visits to IRS.gov

218,469,657

195,637,190

-10.4

 

 

 

 

Total Refunds:

 

 

 

Number

60,243,000

61,645,000

2.3

Amount

$172.494

Billion

$179.793

Billion

4.2

Average refund

$2,863

$2,917

1.9

 

 

 

 

Direct Deposit Refunds:

 

 

 

Number

52,414,000

52,770,000

0.7

Amount

$157.786

Billion

$158.983

Billion

0.8

Average refund

$3,010

$3,013

0.08

 

Page Last Reviewed or Updated: 21-Mar-2014

The Free Efile Tax Return 2013

Free efile tax return 2013 Publication 542 - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Photographs of missing children. Free efile tax return 2013  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free efile tax return 2013 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free efile tax return 2013 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free efile tax return 2013 Introduction This publication discusses the general tax laws that apply to ordinary domestic corporations. Free efile tax return 2013 It explains the tax law in plain language so it will be easier to understand. Free efile tax return 2013 However, the information given does not cover every situation and is not intended to replace the law or change its meaning. Free efile tax return 2013 Note. Free efile tax return 2013 This publication is not revised on an annual basis. Free efile tax return 2013 To find changes that may affect current year returns, see the instructions for your income tax return for the current year; and Changes to Current Forms and Publications at www. Free efile tax return 2013 irs. Free efile tax return 2013 gov/formspubs. Free efile tax return 2013 Comments and suggestions. Free efile tax return 2013   We welcome your comments about this publication and your suggestions for future editions. Free efile tax return 2013   You can write to us at the following address: Internal Revenue Service Business, Exempt Organizations and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Free efile tax return 2013 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free efile tax return 2013 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free efile tax return 2013   You can email us at *taxforms@irs. Free efile tax return 2013 gov (The asterisk must be included in the address). Free efile tax return 2013 Please put “Publications Comment” on the subject line. Free efile tax return 2013 You can also send us comments at www. Free efile tax return 2013 irs. Free efile tax return 2013 gov/formspubs/. Free efile tax return 2013 Select “Comment on Tax Forms and Publications” under “Information about. Free efile tax return 2013 ” Although we cannot respond individually to each comment, we do appreciate your feedback and will consider your comments as we revise our tax products. Free efile tax return 2013 Tax questions. Free efile tax return 2013   If you have a tax question, visit IRS. Free efile tax return 2013 gov or call 1-800-829-1040. Free efile tax return 2013 We cannot answer tax questions at either of the addresses listed above. Free efile tax return 2013 Ordering forms and publications. Free efile tax return 2013   Visit www. Free efile tax return 2013 irs. Free efile tax return 2013 gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the National Distribution Center at the address shown under How to Get Tax Help, later in this publication. Free efile tax return 2013 Additional forms. Free efile tax return 2013   A list of other forms and statements that a corporation may need to file is included at the end of this publication. Free efile tax return 2013 Useful Items - You may want to see: Publication 510 Excise Taxes (Including Fuel Tax Credits and Refunds) 535 Business Expenses 538 Accounting Periods and Methods 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 925 Passive Activity and At-Risk Rules 946 How to Depreciate Property Prev  Up  Next   Home   More Online Publications