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Instructions For Filing An Amended Tax Return

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Instructions For Filing An Amended Tax Return

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

Before you buy a used vehicle or other secondhand product, check to be sure it hasn't been recalled for safety reasons. Some recalls ban the sale of an item, while others ask consumers to return the item for replacement or repair. Sometimes, a seller provides a part that reduces the danger of using the product.

If you're buying a product for a child, be especially vigilant. Each year, there are about 400 recalls of children's products such as toys, clothing, and jewelry. Visit the websites below for the latest safety recalls. You can also sign up for free email notifications. This information could save a child's life.

The Instructions For Filing An Amended Tax Return

Instructions for filing an amended tax return Publication 3920 - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains some of the provisions of the Victims of Terrorism Tax Relief Act of 2001. Instructions for filing an amended tax return Under this Act, the federal income tax liability of those killed in the following attacks is forgiven for certain tax years. Instructions for filing an amended tax return The April 19, 1995, attack on the Alfred P. Instructions for filing an amended tax return Murrah Federal Building (Oklahoma City attack). Instructions for filing an amended tax return The September 11, 2001, attacks on the World Trade Center, the Pentagon, and United Airlines Flight 93 in Somerset County, Pennsylvania (September 11 attacks). Instructions for filing an amended tax return Terrorist attacks involving anthrax occurring after September 10, 2001, and before January 1, 2002 (anthrax attacks). Instructions for filing an amended tax return The Act also provides other types of relief. Instructions for filing an amended tax return For example, it provides that the following amounts are not included in income. Instructions for filing an amended tax return Payments from the September 11th Victim Compensation Fund of 2001. Instructions for filing an amended tax return Qualified disaster relief payments made after September 10, 2001, to cover personal, family, living, or funeral expenses incurred because of a terrorist attack. Instructions for filing an amended tax return Certain disability payments received in tax years ending after September 10, 2001, for injuries sustained in a terrorist attack. Instructions for filing an amended tax return Death benefits paid by an employer to the survivor of an employee if the benefits are paid because the employee died as a result of a terrorist attack. Instructions for filing an amended tax return Debt cancellations made after September 10, 2001, and before January 1, 2002, because an individual died as a result of the September 11 attacks or anthrax attacks. Instructions for filing an amended tax return Worksheet A. Instructions for filing an amended tax return Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Instructions for filing an amended tax return 1       2 Enter the total tax from the decedent's income tax return. Instructions for filing an amended tax return See Table 1 on page 5 for the line number for years before 2002. Instructions for filing an amended tax return 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Instructions for filing an amended tax return (These taxes are not eligible for forgiveness. Instructions for filing an amended tax return )           a Self-employment tax. Instructions for filing an amended tax return 3a         b Social security and Medicare tax on tip income not reported to employer. Instructions for filing an amended tax return 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Instructions for filing an amended tax return 3c         d Tax on excess accumulation in qualified retirement plans. Instructions for filing an amended tax return 3d         e Household employment taxes. Instructions for filing an amended tax return 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Instructions for filing an amended tax return 3f         g Tax on golden parachute payments. Instructions for filing an amended tax return 3g       4 Add lines 3a through 3g. Instructions for filing an amended tax return 4       5 Tax to be forgiven. Instructions for filing an amended tax return Subtract line 4 from line 2. Instructions for filing an amended tax return 5       Note. Instructions for filing an amended tax return If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Instructions for filing an amended tax return Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Instructions for filing an amended tax return If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Instructions for filing an amended tax return The IRS will determine the amount to be refunded. Instructions for filing an amended tax return Worksheet A. Instructions for filing an amended tax return Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Instructions for filing an amended tax return 1       2 Enter the total tax from the decedent's income tax return. Instructions for filing an amended tax return See Table 1 on page 5 for the line number for years before 2002. Instructions for filing an amended tax return 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Instructions for filing an amended tax return (These taxes are not eligible for forgiveness. Instructions for filing an amended tax return )           a Self-employment tax. Instructions for filing an amended tax return 3a         b Social security and Medicare tax on tip income not reported to employer. Instructions for filing an amended tax return 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Instructions for filing an amended tax return 3c         d Tax on excess accumulation in qualified retirement plans. Instructions for filing an amended tax return 3d         e Household employment taxes. Instructions for filing an amended tax return 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Instructions for filing an amended tax return 3f         g Tax on golden parachute payments. Instructions for filing an amended tax return 3g       4 Add lines 3a through 3g. Instructions for filing an amended tax return 4       5 Tax to be forgiven. Instructions for filing an amended tax return Subtract line 4 from line 2. Instructions for filing an amended tax return 5       Note. Instructions for filing an amended tax return If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Instructions for filing an amended tax return Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Instructions for filing an amended tax return If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Instructions for filing an amended tax return The IRS will determine the amount to be refunded. Instructions for filing an amended tax return Useful Items - You may want to see: Publication 547 Casualties, Disasters, and Thefts 559 Survivors, Executors, and Administrators Form (and Instructions) 706 United States Estate (and Generation- Skipping Transfer) Tax Return 1040 U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Individual Income Tax Return 1040NR U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Nonresident Alien Income Tax Return 1040X Amended U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Individual Income Tax Return 1041 U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Income Tax Return for Estates and Trusts 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer 4506 Request for Copy or Transcript of Tax Form Prev  Up  Next   Home   More Online Publications