File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Tax Forms 2012

File An Amended Tax Return For 2012Irs 1040v FormHnr BlockDo My State Tax For FreeI Need To File My 2012 Federal Taxes1040 Ez Electronic FilingH&r Block Free Tax File 2012Irs Tax Forms 2012File Online 1040ez2010 Tax ReturnHow To Fill 1040x2010 Tax DeadlineHow Do I Amend My Tax Return OnlineIrs Form 1040ez 20102011 Tax DeductionsFile Taxes 20091040 Ez OnlineIrs Gov Free FileState Income Tax ReturnAmended FormsEz TaxSelf Employed Tax DeductionsHow To File 1040x FormDownload A 1040ez Federal Tax Form1040ez 2012 InstructionsIrs Gov EfileTurbotax 2011 DeluxeMississippi State Tax Return Forms 20121040ez Form 2013 InstructionsTurbotax 2007 Free2009 Tax ReturnFiling For 2012 TaxesFree Fillable FormsAmend Tax ReturnHow To Do Amended Tax ReturnWww Turbotax ComCan I Still Do My 2012 TaxesFiling 1040xBack Tax FilingCan You File 2012 Taxes Online

Tax Forms 2012

Tax forms 2012 18. Tax forms 2012   Appendix This appendix contains models of the certificates, waivers, reports, and statements discussed in Part One. Tax forms 2012 Model Certificate A   STATEMENT OF SUBSEQUENT SELLER     1. Tax forms 2012                 Name, address, and employer identification number of seller in subsequent sale             2. Tax forms 2012                 Name, address, and employer identification number of the buyer in subsequent sale             3. Tax forms 2012         Date and location of subsequent sale             4. Tax forms 2012         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. Tax forms 2012       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. Tax forms 2012                   Signature and date signed                   Printed or typed name of person signing this report                   Title—   Model Certificate B   FIRST TAXPAYER'S REPORT   1. Tax forms 2012                     First Taxpayer's name, address and employer identification number     2. Tax forms 2012                     Name, address, and employer identification number of the buyer of the taxable fuel subject to tax     3. Tax forms 2012           Date and location of removal, entry, or sale       4. Tax forms 2012           Volume and type of taxable fuel removed, entered or sold     5. Tax forms 2012 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. Tax forms 2012           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. Tax forms 2012       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. Tax forms 2012             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. Tax forms 2012                 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. Tax forms 2012                       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. Tax forms 2012 )                 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. Tax forms 2012       This certificate applies to the following (complete as applicable):       If this is a single purchase certificate, check here and enter:     1. Tax forms 2012 Invoice or delivery ticket number       2. Tax forms 2012 (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. Tax forms 2012 Effective date       2. Tax forms 2012 Expiration date       (period not to exceed 1 year after the effective date)       3. Tax forms 2012 Type (or types) of gasoline blendstocks     4. Tax forms 2012 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. Tax forms 2012         Buyer will provide a new certificate to the seller if any information in this certificate changes. Tax forms 2012       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. Tax forms 2012 4081-4(b)(3) of the Manufacturers and Retailers Excise Tax Regulations. Tax forms 2012       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. Tax forms 2012       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. Tax forms 2012     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. Tax forms 2012       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. Tax forms 2012             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. Tax forms 2012 )         (Buyer) certifies the following under penalties of perjury:       Name of buyer         Buyer is a registered feedstock user with registration number . Tax forms 2012 Buyer's registration has not been revoked     or suspended. Tax forms 2012         The kerosene to which this certificate applies will be used by Buyer for a feedstock purpose. Tax forms 2012                 This certificate applies to percent of Buyer's purchases from (name, address, and employer     identification number of seller) as follows (complete as applicable):       1. Tax forms 2012 A single purchase on invoice or delivery ticket number . Tax forms 2012                 2. Tax forms 2012 All purchases between (effective date) and (expiration date) (period not to exceed     one year after the effective date) under account or order number(s) . Tax forms 2012 If this certificate applies only to Buyer's     purchases for certain locations, check here and list the locations. Tax forms 2012                                   If Buyer sells the kerosene to which this certificate relates, Buyer will be liable for tax on that sale. Tax forms 2012                 Buyer will provide a new certificate to the seller if any information in this certificate changes. Tax forms 2012                 If Buyer violates the terms of this certificate, the Internal Revenue Service may revoke the Buyer's registration. Tax forms 2012                 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. Tax forms 2012             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. Tax forms 2012 )                                         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. Tax forms 2012       This certificate applies to the following (complete as applicable):               If this is a single purchase certificate, check here and enter:       1. Tax forms 2012 Invoice or delivery ticket number       2. Tax forms 2012 (Gasoline gallon equivalents)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:         1. Tax forms 2012 Effective date         2. Tax forms 2012 Expiration date         (period not to exceed 1 year after the effective date)         3. Tax forms 2012 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. Tax forms 2012       Buyer will provide a new certificate to the seller if any information in this certificate changes. Tax forms 2012       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. Tax forms 2012       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. Tax forms 2012     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. Tax forms 2012       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. Tax forms 2012             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. Tax forms 2012 )           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). Tax forms 2012       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. Tax forms 2012 Buyer's registration has not been suspended or revoked by the Internal Revenue Service. Tax forms 2012       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. Tax forms 2012 Invoice or delivery ticket number       2. Tax forms 2012 Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. Tax forms 2012 Effective date       2. Tax forms 2012 Expiration date (period not to exceed 1 year after the effective date)       3. Tax forms 2012 Buyer's account number       Buyer agrees to provide the person liable for tax with a new certificate if any information in this certificate changes. Tax forms 2012       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. Tax forms 2012       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. Tax forms 2012       Buyer understands that it must be prepared to establish by satisfactory evidence the purpose for which the     fuel purchased under this certificate was used. Tax forms 2012     Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. Tax forms 2012     If Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's right to provide a certificate. Tax forms 2012       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. Tax forms 2012           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. Tax forms 2012 )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. Tax forms 2012 The kerosene to which this waiver relates is purchased for — (check one):       1. Tax forms 2012 □ Use on a farm for farming purposes,       2. Tax forms 2012 □ Use in foreign trade (reciprocal benefits required for foreign registered airlines),       3. Tax forms 2012 □ Use in certain helicopter and fixed-wing air ambulance uses,       4. Tax forms 2012 □ The exclusive use of a qualified blood collector organization,       5. Tax forms 2012 □ The exclusive use of a nonprofit educational organization,       6. Tax forms 2012 □ Use in an aircraft owned by an aircraft museum,       7. Tax forms 2012 □ Use in military aircraft, or       8. Tax forms 2012 □ Use in commercial aviation (other than foreign trade). Tax forms 2012     B. Tax forms 2012 This waiver applies to the following (complete as applicable):       This is a single purchase waiver:           1. Tax forms 2012 Invoice or delivery ticket number           2. Tax forms 2012 Number of gallons       This is a waiver covering all purchases under a specified account or order number:           1. Tax forms 2012 Effective date           2. Tax forms 2012 Expiration date (period not to exceed 1 year after the effective date)           3. Tax forms 2012 Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. Tax forms 2012       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. Tax forms 2012       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. Tax forms 2012       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. Tax forms 2012       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. Tax forms 2012           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. Tax forms 2012 )                       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. Tax forms 2012       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. Tax forms 2012 Invoice or delivery ticket number       2. Tax forms 2012 Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. Tax forms 2012 Effective date       2. Tax forms 2012 Expiration date (period not to exceed 1 year after the effective date)       3. Tax forms 2012 Buyer's account number       Buyer will provide a new certificate to the vendor if any information in this certificate changes. Tax forms 2012       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. Tax forms 2012       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. Tax forms 2012       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. Tax forms 2012           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. Tax forms 2012 )                       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. Tax forms 2012       This waiver applies to the following (complete as applicable):     This is a single purchase waiver:       1. Tax forms 2012 Invoice or delivery ticket number       2. Tax forms 2012 Number of gallons     This is a waiver covering all purchases under a specified account or order number:       1. Tax forms 2012 Effective date       2. Tax forms 2012 Expiration date (period not to exceed 1 year after the effective date)       3. Tax forms 2012 Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. Tax forms 2012       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. Tax forms 2012       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. Tax forms 2012       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. Tax forms 2012       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. Tax forms 2012           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. Tax forms 2012 )     The undersigned biodiesel producer (“Producer”) hereby certifies the following under penalties of perjury:   1. Tax forms 2012             Producer's name, address, and employer identification number (EIN)   2. Tax forms 2012             Name, address, and EIN of person buying the biodiesel from Producer   3. Tax forms 2012       Date and location of sale to buyer   4. Tax forms 2012 This certificate applies to gallons of biodiesel. Tax forms 2012   5. Tax forms 2012 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. Tax forms 2012             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. Tax forms 2012 Original Certificate Identification Number (only in the case of certificates reissued to a reseller after return of the original certificate). Tax forms 2012       Producer is registered as a biodiesel producer with registration number . Tax forms 2012  Producer's registration has not been suspended or revoked by the Internal Revenue Service. Tax forms 2012       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. Tax forms 2012 S. Tax forms 2012 C. Tax forms 2012 7545). Tax forms 2012       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. Tax forms 2012           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. Tax forms 2012 )               Name, Address, and Employer Identification Number of Vendor     The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:     A. Tax forms 2012 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. Tax forms 2012     B. Tax forms 2012 This certificate applies to the following (complete as applicable):       1. Tax forms 2012   If this is a single purchase certificate, check here □ and enter:           a. Tax forms 2012 Invoice or delivery ticket number           b. Tax forms 2012 Number of gallons       2. Tax forms 2012   If this is a certificate covering all purchases under a specified account or order number, check here □  and enter:           a. Tax forms 2012 Effective date           b. Tax forms 2012 Expiration date   (period not to exceed 1 year after effective date)           c. Tax forms 2012 Buyer's account or order number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. Tax forms 2012     ▪ 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. Tax forms 2012     ▪ 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. Tax forms 2012     ▪ 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. Tax forms 2012           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. Tax forms 2012 )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. Tax forms 2012 The kerosene to which this certificate relates is purchased for a nonexempt use in noncommercial aviation. Tax forms 2012     B. Tax forms 2012 This certificate applies to the following (complete as applicable):       1. Tax forms 2012   If this is a single purchase certificate, check here □ and enter:           a. Tax forms 2012 Invoice or delivery ticket number           b. Tax forms 2012 Number of gallons       2. Tax forms 2012   This is a certificate covering all purchases under a specified account or order number:           a. Tax forms 2012 Effective date           b. Tax forms 2012 Expiration date   (period not to exceed 1 year after effective date)           c. Tax forms 2012 Buyer's account number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. Tax forms 2012     ▪ 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. Tax forms 2012     ▪ 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. Tax forms 2012           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. Tax forms 2012 )               Name, Address, and Employer Identification Number of Credit Card Issuer. Tax forms 2012     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. Tax forms 2012 Buyer will use the taxable fuel to which this certificate relates for the exclusive use of a state; or     B. Tax forms 2012 Buyer will use the gasoline to which this certificate relates for the exclusive use of a nonprofit educational organization. Tax forms 2012     C. Tax forms 2012 This certificate applies to all purchases made with the credit card identified below during the period specified:           a. Tax forms 2012 Effective date of certificate           b. Tax forms 2012 Expiration date of certificate   (period not to exceed 2 years after effective date)           c. Tax forms 2012 Buyer's account number     ▪ Buyer will provide a new certificate to the credit card issuer if any information in this certificate changes. Tax forms 2012     ▪ 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. Tax forms 2012     ▪ 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. Tax forms 2012     ▪ 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. Tax forms 2012           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. Tax forms 2012 )     The undersigned biodiesel producer (“Reseller”) hereby certifies the following under penalties of perjury:   1. Tax forms 2012                   Reseller's name, address, and employer identification number (EIN)   2. Tax forms 2012                   Name, address, and EIN of Reseller's buyer   3. Tax forms 2012       Date and location of sale to buyer   4. Tax forms 2012 Volume of biodiesel sold   5. Tax forms 2012 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. Tax forms 2012       Reseller has not been notified by the Internal Revenue Service that its right to provide a certificate or statement has been withdrawn. Tax forms 2012       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. Tax forms 2012           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Prev  Up  Next   Home   More Online Publications

Topic 203 - Refund Offsets for Unpaid Child Support, Certain Federal and State Debts, and Unemployment Compensation Debts

The Department of Treasury's Bureau of Fiscal Service (BFS), which issues IRS tax refunds, has been authorized by Congress to conduct the Treasury Offset Program (TOP). Through this program, your refund or overpayment may be reduced by BFS and offset to pay:

  • Past-due child support;
  • Federal agency non-tax debts;
  • State income tax obligations; or
  • Certain unemployment compensation debts owed to a state. (Generally, these are debts for (1) compensation that was paid due to fraud, or (2) for contributions owing to a state fund that were not paid due to fraud).

You can contact the agency with which you have a debt to determine if your debt was submitted for a tax refund offset. You may call BFS' TOP call center at the number below for an agency address and phone number. If your debt was submitted for offset, BFS will take as much of your refund as is needed to pay off the debt and send it to the agency you owe. Any portion of your refund remaining after offset will be issued in a check to you or direct deposited for you.

BFS will send you a notice if an offset occurs. The notice will reflect the original refund amount, your offset amount, the agency receiving the payment, and the address and telephone number of the agency. BFS will notify the IRS of the amount taken from your refund. Contact the agency shown on the notice if you believe you do not owe the debt, or if you are disputing the amount taken from your refund. If a notice is not received, contact BFS' TOP call center at 800-304-3107 or TDD 866-297-0517. The available hours are Monday through Friday 7:30 a.m. to 5 p.m. CST. Contact the IRS only if your original refund amount shown on the BFS offset notice differs from the refund amount shown on your tax return.

If you filed a joint return and you are not responsible for the debt, but you are entitled to a portion of the refund, you may request your portion of the refund by filing Form 8379 (PDF), Injured Spouse Allocation. You may file Form 8379 with your original joint tax return ( Form 1040 (PDF), Form 1040A (PDF), or Form 1040EZ (PDF)), with your amended joint tax return ( Form 1040X (PDF)), or by itself after you are notified of an offset. If you file a Form 8379 with your joint return, write "INJURED SPOUSE" in the top left corner of the first page of the joint return. The IRS will process your Form 8379 before an offset occurs. If you file Form 8379 with your original or amended joint tax return, it may take 11 weeks for electronically filed returns or 14 weeks if you file a paper return, to process your return.

If you file Form 8379 by itself, it must show both spouses' social security numbers in the same order as they appeared on your joint income tax return. You, the "injured" spouse, must sign the form. Follow the instructions on Form 8379 carefully and be sure to attach the required forms to avoid delays. Do not attach the previously filed joint tax return to the Form 8379. Send Form 8379 to the Service Center where you filed your original return and allow at least 8 weeks for the IRS to process your Form 8379. The IRS will compute the injured spouse's share of the joint return, and if you lived in a community property state during the tax year, the IRS will divide the joint refund based upon state law. Not all debts are subject to a tax refund offset. To determine if a debt is owed (other than federal tax), and whether an offset will occur, contact BFS' TOP call center at 800-304-3107 (for TTY/TDD help, call 866-297-0517).

Page Last Reviewed or Updated: February 24, 2014

The Tax Forms 2012

Tax forms 2012 Publication 584-B - Main Content Table of Contents How To Use This Workbook Comments and SuggestionsOrdering forms and publications. Tax forms 2012 Tax questions. Tax forms 2012 How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Tax forms 2012 How To Use This Workbook You can use this workbook by following these five steps. Tax forms 2012 Read Publication 547 to learn about the tax rules for casualties, disasters, and thefts. Tax forms 2012 Know the definitions of adjusted basis and fair market value, discussed below. Tax forms 2012 Fill out Schedules 1 through 6. Tax forms 2012 Read the Instructions for Form 4684. Tax forms 2012 Fill out Form 4684 using the information you entered in Schedules 1 through 6. Tax forms 2012 Use the chart below to find out how to use Schedules 1 through 6 to fill out Form 4684. Tax forms 2012 Take what's in each row of. Tax forms 2012 . Tax forms 2012 . Tax forms 2012 And enter it on Form 4684. Tax forms 2012 . Tax forms 2012 . Tax forms 2012 Column 1 Line 19 Column 2 Line 20 Column 3 Line 21 Column 4 Line 22 Column 5 Line 23 Column 6 Line 24 Column 7 Line 25 Column 8 Line 26 Column 9 Line 27 Adjusted basis. Tax forms 2012   Adjusted basis usually means original cost plus improvements, minus depreciation allowed or allowable (including any section 179 expense deduction), amortization, depletion, etc. Tax forms 2012 If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. Tax forms 2012 If you inherited the property from someone who died in 2010 and the executor of the decedent's estate made the election to file Form 8939, Allocation of Increase in Basis for Property Received From a Decedent, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. Tax forms 2012 Fair market value. Tax forms 2012   Fair market value is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. Tax forms 2012 When filling out Schedules 1 through 6, you need to know the fair market value of the property immediately before and immediately after the disaster or casualty. Tax forms 2012 Deduction limits. Tax forms 2012   If your casualty or theft loss involved a home you used for business or rented out, your deductible loss may be limited. Tax forms 2012 See the Instructions for Form 4684, Section B. Tax forms 2012 If the casualty or theft loss involved property used in a passive activity, see Form 8582, Passive Activity Loss Limitations, and its instructions. Tax forms 2012   The casualty and theft loss deduction for employee property, when added to your job expenses and most other miscellaneous itemized deductions on Schedule A (Form 1040), must be reduced by 2% of your adjusted gross income. Tax forms 2012 Employee property is property used in performing services as an employee. Tax forms 2012 Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. Tax forms 2012 You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Tax forms 2012 NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Tax forms 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax forms 2012 You can email us at taxforms@irs. Tax forms 2012 gov. Tax forms 2012 Please put “Publications Comment” on the subject line. Tax forms 2012 You can also send us comments from www. Tax forms 2012 irs. Tax forms 2012 gov/formspubs/. Tax forms 2012 Select “Comment on Tax Forms and Publications” under “Information about. Tax forms 2012 ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Tax forms 2012 Ordering forms and publications. Tax forms 2012   Visit www. Tax forms 2012 irs. Tax forms 2012 gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Tax forms 2012 Internal Revenue Service 1201 N. Tax forms 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax forms 2012   If you have a tax question, check the information available on IRS. Tax forms 2012 gov or call 1-800-829-1040. Tax forms 2012 We cannot answer tax questions sent to either of the above addresses. Tax forms 2012 How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Tax forms 2012 By selecting the method that is best for you, you will have quick and easy access to tax help. Tax forms 2012 Free help with your return. Tax forms 2012   Free help in preparing your return is available nationwide from IRS-certified volunteers. Tax forms 2012 The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Tax forms 2012 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Tax forms 2012 To find the nearest VITA or TCE site, visit IRS. Tax forms 2012 gov or call 1-800-906-9887 or 1-800-829-1040. Tax forms 2012   As part of the TCE program, AARP offers the Tax-Aide counseling program. Tax forms 2012 To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Tax forms 2012 aarp. Tax forms 2012 org/money/taxaide. Tax forms 2012   For more information on these programs, go to IRS. Tax forms 2012 gov and enter keyword “VITA” in the upper right-hand corner. Tax forms 2012 Internet. Tax forms 2012 You can access the IRS website at IRS. Tax forms 2012 gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. Tax forms 2012 Go to IRS. Tax forms 2012 gov and click on Where's My Refund. Tax forms 2012 Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Tax forms 2012 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Tax forms 2012 Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Tax forms 2012 E-file your return. Tax forms 2012 Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Tax forms 2012 Download forms, including talking tax forms, instructions, and publications. Tax forms 2012 Order IRS products online. Tax forms 2012 Research your tax questions online. Tax forms 2012 Search publications online by topic or keyword. Tax forms 2012 Use the online Internal Revenue Code, regulations, or other official guidance. Tax forms 2012 View Internal Revenue Bulletins (IRBs) published in the last few years. Tax forms 2012 Figure your withholding allowances using the withholding calculator online at www. Tax forms 2012 irs. Tax forms 2012 gov/individuals. Tax forms 2012 Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. Tax forms 2012 irs. Tax forms 2012 gov/individuals. Tax forms 2012 Sign up to receive local and national tax news by email. Tax forms 2012 Get information on starting and operating a small business. Tax forms 2012 Phone. Tax forms 2012 Many services are available by phone. Tax forms 2012   Ordering forms, instructions, and publications. Tax forms 2012 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Tax forms 2012 You should receive your order within 10 days. Tax forms 2012 Asking tax questions. Tax forms 2012 Call the IRS with your tax questions at 1-800-829-1040. Tax forms 2012 Solving problems. Tax forms 2012 You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Tax forms 2012 An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Tax forms 2012 Call your local Taxpayer Assistance Center for an appointment. Tax forms 2012 To find the number, go to www. Tax forms 2012 irs. Tax forms 2012 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Tax forms 2012 TTY/TDD equipment. Tax forms 2012 If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Tax forms 2012 TeleTax topics. Tax forms 2012 Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Tax forms 2012 Refund information. Tax forms 2012 You can check the status of your refund on the new IRS phone app. Tax forms 2012 Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. Tax forms 2012 IRS2Go is a new way to provide you with information and tools. Tax forms 2012 To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Tax forms 2012 Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Tax forms 2012 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Tax forms 2012 Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Tax forms 2012 If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Tax forms 2012 Other refund information. Tax forms 2012 To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Tax forms 2012 Evaluating the quality of our telephone services. Tax forms 2012 To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Tax forms 2012 One method is for a second IRS representative to listen in on or record random telephone calls. Tax forms 2012 Another is to ask some callers to complete a short survey at the end of the call. Tax forms 2012 Walk-in. Tax forms 2012 Many products and services are available on a walk-in basis. Tax forms 2012   Products. Tax forms 2012 You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax forms 2012 Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Tax forms 2012 Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Tax forms 2012 Services. Tax forms 2012 You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Tax forms 2012 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Tax forms 2012 If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Tax forms 2012 No appointment is necessary—just walk in. Tax forms 2012 If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Tax forms 2012 A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Tax forms 2012 If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Tax forms 2012 All other issues will be handled without an appointment. Tax forms 2012 To find the number of your local office, go to  www. Tax forms 2012 irs. Tax forms 2012 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Tax forms 2012 Mail. Tax forms 2012 You can send your order for forms, instructions, and publications to the address below. Tax forms 2012 You should receive a response within 10 days after your request is received. Tax forms 2012  Internal Revenue Service 1201 N. Tax forms 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Tax forms 2012   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Tax forms 2012 Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Tax forms 2012 We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Tax forms 2012 Remember, the worst thing you can do is nothing at all. Tax forms 2012   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Tax forms 2012 You face (or your business is facing) an immediate threat of adverse action. Tax forms 2012 You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Tax forms 2012   If you qualify for our help, we’ll do everything we can to get your problem resolved. Tax forms 2012 You will be assigned to one advocate who will be with you at every turn. Tax forms 2012 We have offices in every state, the District of Columbia, and Puerto Rico. Tax forms 2012 Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Tax forms 2012 And our services are always free. Tax forms 2012   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Tax forms 2012 Our tax toolkit at www. Tax forms 2012 TaxpayerAdvocate. Tax forms 2012 irs. Tax forms 2012 gov can help you understand these rights. Tax forms 2012   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Tax forms 2012 irs. Tax forms 2012 gov/advocate. Tax forms 2012 You can also call our toll-free number at 1-877-777-4778. Tax forms 2012   TAS also handles large-scale or systemic problems that affect many taxpayers. Tax forms 2012 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Tax forms 2012 irs. Tax forms 2012 gov/advocate. Tax forms 2012 Low Income Taxpayer Clinics (LITCs). Tax forms 2012   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Tax forms 2012 Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Tax forms 2012 These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Tax forms 2012 Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Tax forms 2012 For more information and to find a clinic near you, see the LITC page at www. Tax forms 2012 irs. Tax forms 2012 gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Tax forms 2012 This publication is also available by calling 1-800-829-3676 or at your local IRS office. Tax forms 2012 Free tax services. Tax forms 2012   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Tax forms 2012 Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Tax forms 2012 The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Tax forms 2012 The majority of the information and services listed in this publication are available to you free of charge. Tax forms 2012 If there is a fee associated with a resource or service, it is listed in the publication. Tax forms 2012   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Tax forms 2012 DVD for tax products. Tax forms 2012 You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Tax forms 2012 Prior-year forms, instructions, and publications. Tax forms 2012 Tax Map: an electronic research tool and finding aid. Tax forms 2012 Tax law frequently asked questions. Tax forms 2012 Tax Topics from the IRS telephone response system. Tax forms 2012 Internal Revenue Code—Title 26 of the U. Tax forms 2012 S. Tax forms 2012 Code. Tax forms 2012 Links to other Internet based Tax Research Materials. Tax forms 2012 Fill-in, print, and save features for most tax forms. Tax forms 2012 Internal Revenue Bulletins. Tax forms 2012 Toll-free and email technical support. Tax forms 2012 Two releases during the year. Tax forms 2012  – The first release will ship the beginning of January 2012. Tax forms 2012  – The final release will ship the beginning of March 2012. Tax forms 2012 Purchase the DVD from National Technical Information Service (NTIS) at www. Tax forms 2012 irs. Tax forms 2012 gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Tax forms 2012 Prev  Up  Next   Home   More Online Publications