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H&r Tax Cut

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H&r Tax Cut

H&r tax cut 3. H&r tax cut   Limit on Annual Additions Table of Contents Ministers and church employees. H&r tax cut Includible Compensation for Your Most Recent Year of ServiceMost Recent Year of Service Includible Compensation The first component of MAC is the limit on annual additions. H&r tax cut This is a limit on the total contributions (elective deferrals, nonelective contributions, and after-tax contributions) that can be made to your 403(b) account. H&r tax cut The limit on annual additions generally is the lesser of: $51,000 for 2013 and $52,000 for 2014, or 100% of your includible compensation for your most recent year of service. H&r tax cut More than one 403(b) account. H&r tax cut If you contributed to more than one 403(b) account, you must combine the contributions made to all 403(b) accounts on your behalf by your employer. H&r tax cut Ministers and church employees. H&r tax cut   If you are a minister or a church employee, you may be able to increase your limit on annual additions or use different rules when figuring your limit on annual additions. H&r tax cut For more information, see chapter 5. H&r tax cut Participation in a qualified plan. H&r tax cut If you participated in a 403(b) plan and a qualified plan, you must combine contributions made to your 403(b) account with contributions to a qualified plan and simplified employee pensions of all corporations, partnerships, and sole proprietorships in which you have more than 50% control. H&r tax cut You can use Part I of Worksheet 1 in chapter 9 to figure your limit on annual additions. H&r tax cut Includible Compensation for Your Most Recent Year of Service Definition. H&r tax cut   Generally, includible compensation for your most recent year of service is the amount of taxable wages and benefits you received from the employer that maintained a 403(b) account for your benefit during your most recent year of service. H&r tax cut When figuring your includible compensation for your most recent year of service, keep in mind that your most recent year of service may not be the same as your employer's most recent annual work period. H&r tax cut This can happen if your tax year is not the same as your employer's annual work period. H&r tax cut When figuring includible compensation for your most recent year of service, do not mix compensation or service of one employer with compensation or service of another employer. H&r tax cut Most Recent Year of Service Your most recent year of service is your last full year of service, ending on the last day of your tax year that you worked for the employer that maintained a 403(b) account on your behalf. H&r tax cut Tax year different from employer's annual work period. H&r tax cut   If your tax year is not the same as your employer's annual work period, your most recent year of service is made up of parts of at least two of your employer's annual work periods. H&r tax cut Example. H&r tax cut A professor who reports her income on a calendar-year basis is employed on a full-time basis by a university that operates on an academic year (October through May). H&r tax cut To figure her includible compensation for 2013, the professor's most recent year of service is her service from January through May 2013 and from October through December 2013. H&r tax cut Figuring Your Most Recent Year of Service To figure your most recent year of service, begin by determining what is a full year of service for your position. H&r tax cut A full year of service is equal to full-time employment for your employer's annual work period. H&r tax cut After identifying a full year of service, begin counting the service you have provided for your employer starting with the service provided in the current year. H&r tax cut Part-time or employed only part of the year. H&r tax cut   If you are a part-time or a full-time employee who is employed for only part of the year, your most recent year of service is your service this year and your service for as many previous years as is necessary to total 1 full year of service. H&r tax cut To determine your most recent year of service, add the following periods of service: Your service during the year for which you are figuring the limit on annual additions, and Your service during your preceding tax years until the total service equals 1 year of service or you have figured all of your service with the employer. H&r tax cut Example. H&r tax cut You were employed on a full-time basis from July through December 2011 (1/2 year of service), July through December 2012 (1/2 year of service), and October through December 2013 (1/4 year of service). H&r tax cut Your most recent year of service for computing your limit on annual additions for 2013 is the total of your service during 2013 (1/4 year of service), your service during 2012 (1/2 year of service), and your service during the months October through December 2011 (1/4 year of service). H&r tax cut Not yet employed for 1 year. H&r tax cut   If, at the close of the year, you have not yet worked for your employer for 1 year (including time you worked for the same employer in all earlier years), use the period of time you have worked for the employer as your most recent year of service. H&r tax cut Includible Compensation After identifying your most recent year of service, the next step is to identify the includible compensation associated with that full year of service. H&r tax cut Includible compensation is not the same as income included on your tax return. H&r tax cut Compensation is a combination of income and benefits received in exchange for services provided to your employer. H&r tax cut Generally, includible compensation is the amount of income and benefits: Received from the employer who maintains your 403(b) account, and Must be included in your income. H&r tax cut Includible compensation includes the following amounts. H&r tax cut Elective deferrals (employer's contributions made on your behalf under a salary reduction agreement). H&r tax cut Amounts contributed or deferred by your employer under a section 125 cafeteria plan. H&r tax cut Amounts contributed or deferred, at the election of the employee, under an eligible section 457 nonqualified deferred compensation plan (state or local government or tax-exempt organization plan). H&r tax cut  Note. H&r tax cut For information about treating elective deferrals under section 457 plans as Roth contributions, see Publication 575. H&r tax cut Wages, salaries, and fees for personal services earned with the employer maintaining your 403(b) account. H&r tax cut Income otherwise excluded under the foreign earned income exclusion. H&r tax cut Pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan. H&r tax cut Includible compensation does not include the following items. H&r tax cut Your employer's contributions to your 403(b) account. H&r tax cut Compensation earned while your employer was not an eligible employer. H&r tax cut Your employer's contributions to a qualified plan that: Are on your behalf, and Are excludable from income. H&r tax cut The cost of incidental life insurance. H&r tax cut See Cost of Incidental Life Insurance, later. H&r tax cut If you are a church employee or a foreign missionary, figure includible compensation using the rules explained in chapter 5. H&r tax cut Contributions after retirement. H&r tax cut   Nonelective contributions may be made for an employee for up to 5 years after retirement. H&r tax cut These contributions would be based on includible compensation for the last year of service before retirement. H&r tax cut Cost of Incidental Life Insurance Includible compensation does not include the cost of incidental life insurance. H&r tax cut If all of your 403(b) accounts invest only in mutual funds, then you have no incidental life insurance. H&r tax cut If you have an annuity contract, a portion of the cost of that contract may be for incidental life insurance. H&r tax cut If so, the cost of the insurance is taxable to you in the year contributed and is considered part of your basis when distributed. H&r tax cut Your employer will include the cost of your insurance as taxable wages in box 1 of Form W-2. H&r tax cut Not all annuity contracts include life insurance. H&r tax cut Contact your plan administrator to determine if your contract includes incidental life insurance. H&r tax cut If it does, you will need to figure the cost of life insurance each year the policy is in effect. H&r tax cut Figuring the cost of incidental life insurance. H&r tax cut If you have determined that part of the cost of your annuity contract is for an incidental life insurance premium, you will need to determine the amount of the premium and subtract it from your includible compensation. H&r tax cut To determine the amount of the life insurance premiums, you will need to know the following information. H&r tax cut The value of your life insurance contract, which is the amount payable upon your death. H&r tax cut The cash value of your life insurance contract at the end of the tax year. H&r tax cut Your age on your birthday nearest the beginning of the policy year. H&r tax cut Your current life insurance protection under an ordinary retirement income life insurance policy, which is the amount payable upon your death minus the cash value of the contract at the end of the year. H&r tax cut You can use Worksheet A, in chapter 9, to determine the cost of your incidental life insurance. H&r tax cut Example. H&r tax cut Your new contract provides that your beneficiary will receive $10,000 if you should die before retirement. H&r tax cut Your cash value in the contract at the end of the first year is zero. H&r tax cut Your current life insurance protection for the first year is $10,000 ($10,000 − 0). H&r tax cut The cash value in the contract at the end of year two is $1,000, and the current life insurance protection for the second year is $9,000 ($10,000 – $1,000). H&r tax cut The 1-year cost of the protection can be calculated by using Figure 3-1, Table of One-Year Term Premiums for $1,000 Life Insurance Protection . H&r tax cut The premium rate is determined based on your age on your birthday nearest the beginning of the policy year. H&r tax cut Figure 3-1. H&r tax cut Table of One-Year Term Premiums for $1,000 Life Insurance Protection Age Cost   Age Cost   Age Cost 0 $0. H&r tax cut 70   35 $0. H&r tax cut 99   70 $20. H&r tax cut 62 1 0. H&r tax cut 41   36 1. H&r tax cut 01   71 22. H&r tax cut 72 2 0. H&r tax cut 27   37 1. H&r tax cut 04   72 25. H&r tax cut 07 3 0. H&r tax cut 19   38 1. H&r tax cut 06   73 27. H&r tax cut 57 4 0. H&r tax cut 13   39 1. H&r tax cut 07   74 30. H&r tax cut 18 5 0. H&r tax cut 13   40 1. H&r tax cut 10   75 33. H&r tax cut 05 6 0. H&r tax cut 14   41 1. H&r tax cut 13   76 36. H&r tax cut 33 7 0. H&r tax cut 15   42 1. H&r tax cut 20   77 40. H&r tax cut 17 8 0. H&r tax cut 16   43 1. H&r tax cut 29   78 44. H&r tax cut 33 9 0. H&r tax cut 16   44 1. H&r tax cut 40   79 49. H&r tax cut 23 10 0. H&r tax cut 16   45 1. H&r tax cut 53   80 54. H&r tax cut 56 11 0. H&r tax cut 19   46 1. H&r tax cut 67   81 60. H&r tax cut 51 12 0. H&r tax cut 24   47 1. H&r tax cut 83   82 66. H&r tax cut 74 13 0. H&r tax cut 28   48 1. H&r tax cut 98   83 73. H&r tax cut 07 14 0. H&r tax cut 33   49 2. H&r tax cut 13   84 80. H&r tax cut 35 15 0. H&r tax cut 38   50 2. H&r tax cut 30   85 88. H&r tax cut 76 16 0. H&r tax cut 52   51 2. H&r tax cut 52   86 99. H&r tax cut 16 17 0. H&r tax cut 57   52 2. H&r tax cut 81   87 110. H&r tax cut 40 18 0. H&r tax cut 59   53 3. H&r tax cut 20   88 121. H&r tax cut 85 19 0. H&r tax cut 61   54 3. H&r tax cut 65   89 133. H&r tax cut 40 20 0. H&r tax cut 62   55 4. H&r tax cut 15   90 144. H&r tax cut 30 21 0. H&r tax cut 62   56 4. H&r tax cut 68   91 155. H&r tax cut 80 22 0. H&r tax cut 64   57 5. H&r tax cut 20   92 168. H&r tax cut 75 23 0. H&r tax cut 66   58 5. H&r tax cut 66   93 186. H&r tax cut 44 24 0. H&r tax cut 68   59 6. H&r tax cut 06   94 206. H&r tax cut 70 25 0. H&r tax cut 71   60 6. H&r tax cut 51   95 228. H&r tax cut 35 26 0. H&r tax cut 73   61 7. H&r tax cut 11   96 250. H&r tax cut 01 27 0. H&r tax cut 76   62 7. H&r tax cut 96   97 265. H&r tax cut 09 28 0. H&r tax cut 80   63 9. H&r tax cut 08   98 270. H&r tax cut 11 29 0. H&r tax cut 83   64 10. H&r tax cut 41   99 281. H&r tax cut 05 30 0. H&r tax cut 87   65 11. H&r tax cut 90       31 0. H&r tax cut 90   66 13. H&r tax cut 51       32 0. H&r tax cut 93   67 15. H&r tax cut 20       33 0. H&r tax cut 96   68 16. H&r tax cut 92       34 0. H&r tax cut 98   69 18. H&r tax cut 70                       If the current published premium rates per $1,000 of insurance protection charged by an insurer for individual 1-year term life insurance premiums available to all standard risks are lower than those in the preceding table, you can use the lower rates for figuring the cost of insurance in connection with individual policies issued by the same insurer. H&r tax cut Example 1. H&r tax cut Lynne Green, age 44, and her employer enter into a 403(b) plan that will provide her with a $500 a month annuity upon retirement at age 65. H&r tax cut The agreement also provides that if she should die before retirement, her beneficiary will receive the greater of $20,000 or the cash surrender value in the life insurance contract. H&r tax cut Using the facts presented we can determine the cost of Lynne's life insurance protection as shown in Table 3-1. H&r tax cut Lynne's employer has included $28 for the cost of the life insurance protection in her current year's income. H&r tax cut When figuring her includible compensation for this year, Lynne will subtract $28. H&r tax cut Table 3-1. H&r tax cut Worksheet A. H&r tax cut Cost of Incidental Life Insurance Note. H&r tax cut Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. H&r tax cut This amount will be used to figure includible compensation for your most recent year of service. H&r tax cut 1. H&r tax cut Enter the value of the contract (amount payable upon your death) 1. H&r tax cut $20,000. H&r tax cut 00 2. H&r tax cut Enter the cash value in the contract at the end of the year 2. H&r tax cut 0. H&r tax cut 00 3. H&r tax cut Subtract line 2 from line 1. H&r tax cut This is the value of your current life insurance protection 3. H&r tax cut $20,000. H&r tax cut 00 4. H&r tax cut Enter your age on your birthday nearest the beginning of the policy year 4. H&r tax cut 44 5. H&r tax cut Enter the 1-year term premium for $1,000 of life insurance based on your age. H&r tax cut (From Figure 3-1) 5. H&r tax cut $1. H&r tax cut 40 6. H&r tax cut Divide line 3 by $1,000 6. H&r tax cut 20 7. H&r tax cut Multiply line 6 by line 5. H&r tax cut This is the cost of your incidental life insurance 7. H&r tax cut $28. H&r tax cut 00 Example 2. H&r tax cut Lynne's cash value in the contract at the end of the second year is $1,000. H&r tax cut In year two, the cost of Lynne's life insurance is calculated as shown in Table 3-2. H&r tax cut In year two, Lynne's employer will include $29. H&r tax cut 07 in her current year's income. H&r tax cut Lynne will subtract this amount when figuring her includible compensation. H&r tax cut Table 3-2. H&r tax cut Worksheet A. H&r tax cut Cost of Incidental Life Insurance Note. H&r tax cut Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. H&r tax cut This amount will be used to figure includible compensation for your most recent year of service. H&r tax cut 1. H&r tax cut Enter the value of the contract (amount payable upon your death) 1. H&r tax cut $20,000. H&r tax cut 00 2. H&r tax cut Enter the cash value in the contract at the end of the year 2. H&r tax cut $1,000. H&r tax cut 00 3. H&r tax cut Subtract line 2 from line 1. H&r tax cut This is the value of your current life insurance protection 3. H&r tax cut $19,000. H&r tax cut 00 4. H&r tax cut Enter your age on your birthday nearest the beginning of the policy year 4. H&r tax cut 45 5. H&r tax cut Enter the 1-year term premium for $1,000 of life insurance based on your age. H&r tax cut (From Figure 3-1) 5. H&r tax cut $1. H&r tax cut 53 6. H&r tax cut Divide line 3 by $1,000 6. H&r tax cut 19 7. H&r tax cut Multiply line 6 by line 5. H&r tax cut This is the cost of your incidental life insurance 7. H&r tax cut $29. H&r tax cut 07 Figuring Includible Compensation for Your Most Recent Year of Service You can use Worksheet B in chapter 9 to determine your includible compensation for your most recent year of service. H&r tax cut Example. H&r tax cut Floyd has been periodically working full-time for a local hospital since September 2011. H&r tax cut He needs to figure his limit on annual additions for 2014. H&r tax cut The hospital's normal annual work period for employees in Floyd's general type of work runs from January to December. H&r tax cut During the periods that Floyd was employed with the hospital, the hospital has always been eligible to provide a 403(b) plan to employees. H&r tax cut Additionally, the hospital has never provided the employees with a 457 deferred compensation plan, a transportation fringe benefit plan, or a cafeteria plan. H&r tax cut Floyd has never worked abroad and there is no life insurance provided under the plan. H&r tax cut Table 3-3 shows the service Floyd provided to his employer, his compensation for the periods worked, his elective deferrals, and his taxable wages. H&r tax cut Table 3-3. H&r tax cut Floyd's Compensation Note. H&r tax cut This table shows information Floyd will use to figure includible compensation for his most recent year of service. H&r tax cut   Year Years of Service Taxable Wages Elective Deferrals 2014 6/12 of  a year $42,000 $2,000 2013 4/12 of  a year $16,000 $1,650 2012 4/12 of  a year $16,000 $1,650 Before Floyd can figure his limit on annual additions, he must figure includible compensation for his most recent year of service. H&r tax cut Because Floyd is not planning to work the entire 2014 year, his most recent year of service will include the time he is planning to work in 2014 plus time he worked in the preceding 3 years until the time he worked for the hospital totals 1 year. H&r tax cut If the total time he worked is less than 1 year, Floyd will treat it as if it were 1 year. H&r tax cut He figures his most recent year of service shown in the following list. H&r tax cut Time he will work in 2014 is 6/12 of a year. H&r tax cut Time worked in 2013 is 4/12 of a year. H&r tax cut All of this time will be used to determine Floyd's most recent year of service. H&r tax cut Time worked in 2012 is 4/12 of a year. H&r tax cut Floyd only needs 2 months of the 4 months he worked in 2012 to have enough time to total 1 full year. H&r tax cut Because he needs only one-half of the actual time he worked, Floyd will use only one-half of his income earned during that period to calculate wages that will be used in figuring his includible compensation. H&r tax cut Using the information provided in Table 3-3, wages for Floyd's most recent year of service are $66,000 ($42,000 + $16,000 + $8,000). H&r tax cut His includible compensation for his most recent year of service is figured as shown in Table 3-4. H&r tax cut After figuring his includible compensation, Floyd determines his limit on annual additions for 2014 to be $52,000, the lesser of his includible compensation, $70,475 (Table 3-4), and the maximum amount of $52,000. H&r tax cut Table 3-4. H&r tax cut Worksheet B. H&r tax cut Includible Compensation for Your Most Recent Year of Service1 Note. H&r tax cut Use this worksheet to figure includible compensation for your most recent year of service. H&r tax cut 1. H&r tax cut Enter your includible wages from the employer maintaining your 403(b) account for your most recent year of service 1. H&r tax cut $66,000 2. H&r tax cut Enter elective deferrals excluded from your gross income for your most recent year of service2 2. H&r tax cut 4,4753 3. H&r tax cut Enter amounts contributed or deferred by your employer under a cafeteria plan for your most recent year of service 3. H&r tax cut -0- 4. H&r tax cut Enter amounts contributed or deferred by your employer according to your election to your 457 account (a nonqualified plan of a state or local government, or of a tax-exempt organization) for your most recent year of service 4. H&r tax cut -0- 5. H&r tax cut Enter pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan for your most recent year of service 5. H&r tax cut -0- 6. H&r tax cut Enter your foreign earned income exclusion for your most recent year of service 6. H&r tax cut -0- 7. H&r tax cut Add lines 1, 2, 3, 4, 5, and 6 7. H&r tax cut 70,475 8. H&r tax cut Enter the cost of incidental life insurance that is part of your annuity contract for your most recent year of service 8. H&r tax cut -0- 9. H&r tax cut Enter compensation that was both: Earned during your most recent year of service, and Earned while your employer was not qualified to maintain a 403(b) plan 9. H&r tax cut -0- 10. H&r tax cut Add lines 8 and 9 10. H&r tax cut -0- 11. H&r tax cut Subtract line 10 from line 7. H&r tax cut This is your includible compensation for your most recent year of service 11. H&r tax cut 70,475 1Use estimated amounts if figuring includible compensation before the end of the year. H&r tax cut 2Elective deferrals made to a designated Roth account are not excluded from your gross income and should not be included on this line. H&r tax cut  3$4,475 ($2,000 + $1,650 + $825). H&r tax cut Prev  Up  Next   Home   More Online Publications
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IRS Warns Consumers of Possible Scams Relating to Relief of Typhoon Victims

IR-2013-90, Nov. 15, 2013

WASHINGTON ― The Internal Revenue Service today issued a consumer alert about possible scams taking place in the wake of Typhoon Haiyan. On Nov. 8, 2013, Typhoon Haiyan — known as Yolanda in the Philippines — made landfall in the central Philippines, bringing strong winds and heavy rains that have resulted in flooding, landslides, and widespread damage.

Following major disasters, it is common for scam artists to impersonate charities to get money or private information from well-intentioned taxpayers. Such fraudulent schemes may involve contact by telephone, social media, email or in-person solicitations.

The IRS cautions people wishing to make disaster-related charitable donations to avoid scam artists by following these tips:

  • To help disaster victims, donate to recognized charities. 

  • Be wary of charities with names that are similar to familiar or nationally known organizations. Some phony charities use names or websites that sound or look like those of respected, legitimate organizations. The IRS website at IRS.gov has a search feature, Exempt Organizations Select Check, through which people may find legitimate, qualified charities; donations to these charities may be tax-deductible. Legitimate charities may also be found on the Federal Emergency Management Agency (FEMA) website at fema.gov.

  • Don’t give out personal financial information — such as Social Security numbers or credit card and bank account numbers and passwords — to anyone who solicits a contribution from you. Scam artists may use this information to steal your identity and money.

  • Don’t give or send cash. For security and tax record purposes, contribute by check or credit card or another way that provides documentation of the gift.

  • If you plan to make a contribution for which you would like to claim a deduction, see IRS Publication 526, Charitable Contributions, to read about the kinds of organizations that can receive deductible contributions.

Bogus websites may solicit funds for disaster victims. Such fraudulent sites frequently mimic the sites of, or use names similar to, legitimate charities, or claim to be affiliated with legitimate charities in order to persuade members of the public to send money or provide personal financial information that can be used to steal identities or financial resources. Additionally, scammers often send email that steers the recipient to bogus websites that appear to be affiliated with legitimate charitable causes.

Taxpayers suspecting disaster-related frauds should visit IRS.gov and search for the keywords “Report Phishing.” More information about tax scams and schemes may be found at IRS.gov using the keywords “scams and schemes.” 

Related Item: Disaster Relief Resources for Charities and Contributors

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Page Last Reviewed or Updated: 19-Nov-2013

The H&r Tax Cut

H&r tax cut 18. H&r tax cut   Appendix This appendix contains models of the certificates, waivers, reports, and statements discussed in Part One. H&r tax cut Model Certificate A   STATEMENT OF SUBSEQUENT SELLER     1. H&r tax cut                 Name, address, and employer identification number of seller in subsequent sale             2. H&r tax cut                 Name, address, and employer identification number of the buyer in subsequent sale             3. H&r tax cut         Date and location of subsequent sale             4. H&r tax cut         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. H&r tax cut       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. H&r tax cut                   Signature and date signed                   Printed or typed name of person signing this report                   Title—   Model Certificate B   FIRST TAXPAYER'S REPORT   1. H&r tax cut                     First Taxpayer's name, address and employer identification number     2. H&r tax cut                     Name, address, and employer identification number of the buyer of the taxable fuel subject to tax     3. H&r tax cut           Date and location of removal, entry, or sale       4. H&r tax cut           Volume and type of taxable fuel removed, entered or sold     5. H&r tax cut 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. H&r tax cut           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. H&r tax cut       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. H&r tax cut             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. H&r tax cut                 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. H&r tax cut                       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. H&r tax cut )                 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. H&r tax cut       This certificate applies to the following (complete as applicable):       If this is a single purchase certificate, check here and enter:     1. H&r tax cut Invoice or delivery ticket number       2. H&r tax cut (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. H&r tax cut Effective date       2. H&r tax cut Expiration date       (period not to exceed 1 year after the effective date)       3. H&r tax cut Type (or types) of gasoline blendstocks     4. H&r tax cut 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. H&r tax cut         Buyer will provide a new certificate to the seller if any information in this certificate changes. H&r tax cut       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. H&r tax cut 4081-4(b)(3) of the Manufacturers and Retailers Excise Tax Regulations. H&r tax cut       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. H&r tax cut       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. H&r tax cut     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. H&r tax cut       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. H&r tax cut             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. H&r tax cut )         (Buyer) certifies the following under penalties of perjury:       Name of buyer         Buyer is a registered feedstock user with registration number . H&r tax cut Buyer's registration has not been revoked     or suspended. H&r tax cut         The kerosene to which this certificate applies will be used by Buyer for a feedstock purpose. H&r tax cut                 This certificate applies to percent of Buyer's purchases from (name, address, and employer     identification number of seller) as follows (complete as applicable):       1. H&r tax cut A single purchase on invoice or delivery ticket number . H&r tax cut                 2. H&r tax cut All purchases between (effective date) and (expiration date) (period not to exceed     one year after the effective date) under account or order number(s) . H&r tax cut If this certificate applies only to Buyer's     purchases for certain locations, check here and list the locations. H&r tax cut                                   If Buyer sells the kerosene to which this certificate relates, Buyer will be liable for tax on that sale. H&r tax cut                 Buyer will provide a new certificate to the seller if any information in this certificate changes. H&r tax cut                 If Buyer violates the terms of this certificate, the Internal Revenue Service may revoke the Buyer's registration. H&r tax cut                 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. H&r tax cut             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. H&r tax cut )                                         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. H&r tax cut       This certificate applies to the following (complete as applicable):               If this is a single purchase certificate, check here and enter:       1. H&r tax cut Invoice or delivery ticket number       2. H&r tax cut (Gasoline gallon equivalents)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:         1. H&r tax cut Effective date         2. H&r tax cut Expiration date         (period not to exceed 1 year after the effective date)         3. H&r tax cut 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. H&r tax cut       Buyer will provide a new certificate to the seller if any information in this certificate changes. H&r tax cut       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. H&r tax cut       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. H&r tax cut     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. H&r tax cut       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. H&r tax cut             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. H&r tax cut )           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). H&r tax cut       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. H&r tax cut Buyer's registration has not been suspended or revoked by the Internal Revenue Service. H&r tax cut       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. H&r tax cut Invoice or delivery ticket number       2. H&r tax cut Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. H&r tax cut Effective date       2. H&r tax cut Expiration date (period not to exceed 1 year after the effective date)       3. H&r tax cut Buyer's account number       Buyer agrees to provide the person liable for tax with a new certificate if any information in this certificate changes. H&r tax cut       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. H&r tax cut       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. H&r tax cut       Buyer understands that it must be prepared to establish by satisfactory evidence the purpose for which the     fuel purchased under this certificate was used. H&r tax cut     Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. H&r tax cut     If Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's right to provide a certificate. H&r tax cut       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. H&r tax cut           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. H&r tax cut )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. H&r tax cut The kerosene to which this waiver relates is purchased for — (check one):       1. H&r tax cut □ Use on a farm for farming purposes,       2. H&r tax cut □ Use in foreign trade (reciprocal benefits required for foreign registered airlines),       3. H&r tax cut □ Use in certain helicopter and fixed-wing air ambulance uses,       4. H&r tax cut □ The exclusive use of a qualified blood collector organization,       5. H&r tax cut □ The exclusive use of a nonprofit educational organization,       6. H&r tax cut □ Use in an aircraft owned by an aircraft museum,       7. H&r tax cut □ Use in military aircraft, or       8. H&r tax cut □ Use in commercial aviation (other than foreign trade). H&r tax cut     B. H&r tax cut This waiver applies to the following (complete as applicable):       This is a single purchase waiver:           1. H&r tax cut Invoice or delivery ticket number           2. H&r tax cut Number of gallons       This is a waiver covering all purchases under a specified account or order number:           1. H&r tax cut Effective date           2. H&r tax cut Expiration date (period not to exceed 1 year after the effective date)           3. H&r tax cut Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. H&r tax cut       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. H&r tax cut       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. H&r tax cut       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. H&r tax cut       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. H&r tax cut           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. H&r tax cut )                       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. H&r tax cut       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. H&r tax cut Invoice or delivery ticket number       2. H&r tax cut Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. H&r tax cut Effective date       2. H&r tax cut Expiration date (period not to exceed 1 year after the effective date)       3. H&r tax cut Buyer's account number       Buyer will provide a new certificate to the vendor if any information in this certificate changes. H&r tax cut       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. H&r tax cut       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. H&r tax cut       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. H&r tax cut           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. H&r tax cut )                       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. H&r tax cut       This waiver applies to the following (complete as applicable):     This is a single purchase waiver:       1. H&r tax cut Invoice or delivery ticket number       2. H&r tax cut Number of gallons     This is a waiver covering all purchases under a specified account or order number:       1. H&r tax cut Effective date       2. H&r tax cut Expiration date (period not to exceed 1 year after the effective date)       3. H&r tax cut Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. H&r tax cut       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. H&r tax cut       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. H&r tax cut       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. H&r tax cut       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. H&r tax cut           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. H&r tax cut )     The undersigned biodiesel producer (“Producer”) hereby certifies the following under penalties of perjury:   1. H&r tax cut             Producer's name, address, and employer identification number (EIN)   2. H&r tax cut             Name, address, and EIN of person buying the biodiesel from Producer   3. H&r tax cut       Date and location of sale to buyer   4. H&r tax cut This certificate applies to gallons of biodiesel. H&r tax cut   5. H&r tax cut 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. H&r tax cut             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. H&r tax cut Original Certificate Identification Number (only in the case of certificates reissued to a reseller after return of the original certificate). H&r tax cut       Producer is registered as a biodiesel producer with registration number . H&r tax cut  Producer's registration has not been suspended or revoked by the Internal Revenue Service. H&r tax cut       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. H&r tax cut S. H&r tax cut C. H&r tax cut 7545). H&r tax cut       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. H&r tax cut           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. H&r tax cut )               Name, Address, and Employer Identification Number of Vendor     The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:     A. H&r tax cut 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. H&r tax cut     B. H&r tax cut This certificate applies to the following (complete as applicable):       1. H&r tax cut   If this is a single purchase certificate, check here □ and enter:           a. H&r tax cut Invoice or delivery ticket number           b. H&r tax cut Number of gallons       2. H&r tax cut   If this is a certificate covering all purchases under a specified account or order number, check here □  and enter:           a. H&r tax cut Effective date           b. H&r tax cut Expiration date   (period not to exceed 1 year after effective date)           c. H&r tax cut Buyer's account or order number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. H&r tax cut     ▪ 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. H&r tax cut     ▪ 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. H&r tax cut     ▪ 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. H&r tax cut           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. H&r tax cut )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. H&r tax cut The kerosene to which this certificate relates is purchased for a nonexempt use in noncommercial aviation. H&r tax cut     B. H&r tax cut This certificate applies to the following (complete as applicable):       1. H&r tax cut   If this is a single purchase certificate, check here □ and enter:           a. H&r tax cut Invoice or delivery ticket number           b. H&r tax cut Number of gallons       2. H&r tax cut   This is a certificate covering all purchases under a specified account or order number:           a. H&r tax cut Effective date           b. H&r tax cut Expiration date   (period not to exceed 1 year after effective date)           c. H&r tax cut Buyer's account number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. H&r tax cut     ▪ 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. H&r tax cut     ▪ 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. H&r tax cut           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. H&r tax cut )               Name, Address, and Employer Identification Number of Credit Card Issuer. H&r tax cut     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. H&r tax cut Buyer will use the taxable fuel to which this certificate relates for the exclusive use of a state; or     B. H&r tax cut Buyer will use the gasoline to which this certificate relates for the exclusive use of a nonprofit educational organization. H&r tax cut     C. H&r tax cut This certificate applies to all purchases made with the credit card identified below during the period specified:           a. H&r tax cut Effective date of certificate           b. H&r tax cut Expiration date of certificate   (period not to exceed 2 years after effective date)           c. H&r tax cut Buyer's account number     ▪ Buyer will provide a new certificate to the credit card issuer if any information in this certificate changes. H&r tax cut     ▪ 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. H&r tax cut     ▪ 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. H&r tax cut     ▪ 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. H&r tax cut           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. H&r tax cut )     The undersigned biodiesel producer (“Reseller”) hereby certifies the following under penalties of perjury:   1. H&r tax cut                   Reseller's name, address, and employer identification number (EIN)   2. H&r tax cut                   Name, address, and EIN of Reseller's buyer   3. H&r tax cut       Date and location of sale to buyer   4. H&r tax cut Volume of biodiesel sold   5. H&r tax cut 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. H&r tax cut       Reseller has not been notified by the Internal Revenue Service that its right to provide a certificate or statement has been withdrawn. H&r tax cut       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. H&r tax cut           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Prev  Up  Next   Home   More Online Publications