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Taxes online 2. Taxes online   Employees' Pay Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tests for Deducting PayTest 1—Reasonableness Test 2—For Services Performed Kinds of PayAwards Bonuses Education Expenses Fringe Benefits Loans or Advances Property Reimbursements for Business Expenses Sick and Vacation Pay Introduction You can generally deduct the amount you pay your employees for the services they perform. Taxes online The pay may be in cash, property, or services. Taxes online It may include wages, salaries, bonuses, commissions, or other non-cash compensation such as vacation allowances and fringe benefits. Taxes online For information about deducting employment taxes, see chapter 5. Taxes online You can claim employment credits, such as the following, if you hire individuals who meet certain requirements. Taxes online Empowerment zone employment credit (Form 8844). Taxes online Indian employment credit (Form 8845). Taxes online Work opportunity credit (Form 5884). Taxes online Credit for employer differential wage payments (Form 8932). Taxes online Reduce your deduction for employee wages by the amount of employment credits you claim. Taxes online For more information about these credits, see the form on which the credit is claimed. Taxes online Topics - This chapter discusses: Tests for deducting pay Kinds of pay Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits See chapter 12 for information about getting publications and forms. Taxes online Tests for Deducting Pay To be deductible, your employees' pay must be an ordinary and necessary business expense and you must pay or incur it. Taxes online These and other requirements that apply to all business expenses are explained in chapter 1. Taxes online In addition, the pay must meet both of the following tests. Taxes online Test 1. Taxes online It must be reasonable. Taxes online Test 2. Taxes online It must be for services performed. Taxes online The form or method of figuring the pay does not affect its deductibility. Taxes online For example, bonuses and commissions based on sales or earnings, and paid under an agreement made before the services were performed, are both deductible. Taxes online Test 1—Reasonableness You must be able to prove that the pay is reasonable. Taxes online Whether the pay is reasonable depends on the circumstances that existed when you contracted for the services, not those that exist when reasonableness is questioned. Taxes online If the pay is excessive, the excess pay is disallowed as a deduction. Taxes online Factors to consider. Taxes online   Determine the reasonableness of pay by the facts and circumstances. Taxes online Generally, reasonable pay is the amount that a similar business would pay for the same or similar services. Taxes online   To determine if pay is reasonable, also consider the following items and any other pertinent facts. Taxes online The duties performed by the employee. Taxes online The volume of business handled. Taxes online The character and amount of responsibility. Taxes online The complexities of your business. Taxes online The amount of time required. Taxes online The cost of living in the locality. Taxes online The ability and achievements of the individual employee performing the service. Taxes online The pay compared with the gross and net income of the business, as well as with distributions to shareholders if the business is a corporation. Taxes online Your policy regarding pay for all your employees. Taxes online The history of pay for each employee. Taxes online Test 2—For Services Performed You must be able to prove the payment was made for services actually performed. Taxes online Employee-shareholder salaries. Taxes online   If a corporation pays an employee who is also a shareholder a salary that is unreasonably high considering the services actually performed, the excessive part of the salary may be treated as a constructive dividend to the employee-shareholder. Taxes online The excessive part of the salary would not be allowed as a salary deduction by the corporation. Taxes online For more information on corporate distributions to shareholders, see Publication 542, Corporations. Taxes online Kinds of Pay Some of the ways you may provide pay to your employees in addition to regular wages or salaries are discussed next. Taxes online For specialized and detailed information on employees' pay and the employment tax treatment of employees' pay, see Publications 15, 15-A, and 15-B. Taxes online Awards You can generally deduct amounts you pay to your employees as awards, whether paid in cash or property. Taxes online If you give property to an employee as an employee achievement award, your deduction may be limited. Taxes online Achievement awards. Taxes online   An achievement award is an item of tangible personal property that meets all the following requirements. Taxes online It is given to an employee for length of service or safety achievement. Taxes online It is awarded as part of a meaningful presentation. Taxes online It is awarded under conditions and circumstances that do not create a significant likelihood of disguised pay. Taxes online Length-of-service award. Taxes online    An award will qualify as a length-of-service award only if either of the following applies. Taxes online The employee receives the award after his or her first 5 years of employment. Taxes online The employee did not receive another length-of-service award (other than one of very small value) during the same year or in any of the prior 4 years. Taxes online Safety achievement award. Taxes online    An award for safety achievement will qualify as an achievement award unless one of the following applies. Taxes online It is given to a manager, administrator, clerical employee, or other professional employee. Taxes online During the tax year, more than 10% of your employees, excluding those listed in (1), have already received a safety achievement award (other than one of very small value). Taxes online Deduction limit. Taxes online   Your deduction for the cost of employee achievement awards given to any one employee during the tax year is limited to the following. Taxes online $400 for awards that are not qualified plan awards. Taxes online $1,600 for all awards, whether or not qualified plan awards. Taxes online   A qualified plan award is an achievement award given as part of an established written plan or program that does not favor highly compensated employees as to eligibility or benefits. Taxes online   A highly compensated employee is an employee who meets either of the following tests. Taxes online The employee was a 5% owner at any time during the year or the preceding year. Taxes online The employee received more than $115,000 in pay for the preceding year. Taxes online You can choose to ignore test (2) if the employee was not also in the top 20% of employees ranked by pay for the preceding year. Taxes online   An award is not a qualified plan award if the average cost of all the employee achievement awards given during the tax year (that would be qualified plan awards except for this limit) is more than $400. Taxes online To figure this average cost, ignore awards of nominal value. Taxes online Deduct achievement awards as a nonwage business expense on your return or business schedule. Taxes online You may not owe employment taxes on the value of some achievement awards you provide to an employee. Taxes online See Publication 15-B. Taxes online Bonuses You can generally deduct a bonus paid to an employee if you intended the bonus as additional pay for services, not as a gift, and the services were performed. Taxes online However, the total bonuses, salaries, and other pay must be reasonable for the services performed. Taxes online If the bonus is paid in property, see Property , later. Taxes online Gifts of nominal value. Taxes online    If, to promote employee goodwill, you distribute food or merchandise of nominal value to your employees at holidays, you can deduct the cost of these items as a nonwage business expense. Taxes online Your deduction for de minimis gifts of food or drink are not subject to the 50% deduction limit that generally applies to meals. Taxes online For more information on this deduction limit, see Meals and lodging , later. Taxes online Education Expenses If you pay or reimburse education expenses for an employee, you can deduct the payments if they are part of a qualified educational assistance program. Taxes online Deduct them on the “Employee benefit programs” or other appropriate line of your tax return. Taxes online For information on educational assistance programs, see Educational Assistance in section 2 of Publication 15-B. Taxes online Fringe Benefits A fringe benefit is a form of pay for the performance of services. Taxes online You can generally deduct the cost of fringe benefits. Taxes online You may be able to exclude all or part of the value of some fringe benefits from your employees' pay. Taxes online You also may not owe employment taxes on the value of the fringe benefits. Taxes online See Table 2-1, Special Rules for Various Types of Fringe Benefits, in Publication 15-B for details. Taxes online Your deduction for the cost of fringe benefits for activities generally considered entertainment, amusement, or recreation, or for a facility used in connection with such an activity (for example, a company aircraft) for certain officers, directors, and more-than-10% shareholders is limited. Taxes online Certain fringe benefits are discussed next. Taxes online See Publication 15-B for more details on these and other fringe benefits. Taxes online Meals and lodging. Taxes online   You can usually deduct the cost of furnishing meals and lodging to your employees. Taxes online Deduct the cost in whatever category the expense falls. Taxes online For example, if you operate a restaurant, deduct the cost of the meals you furnish to employees as part of the cost of goods sold. Taxes online If you operate a nursing home, motel, or rental property, deduct the cost of furnishing lodging to an employee as expenses for utilities, linen service, salaries, depreciation, etc. Taxes online Deduction limit on meals. Taxes online   You can generally deduct only 50% of the cost of furnishing meals to your employees. Taxes online However, you can deduct the full cost of the following meals. Taxes online Meals whose value you include in an employee's wages. Taxes online Meals that qualify as a de minimis fringe benefit as discussed in section 2 of Publication 15-B. Taxes online This generally includes meals you furnish to employees at your place of business if more than half of these employees are provided the meals for your convenience. Taxes online Meals you furnish to your employees at the work site when you operate a restaurant or catering service. Taxes online Meals you furnish to your employees as part of the expense of providing recreational or social activities, such as a company picnic. Taxes online Meals you are required by federal law to furnish to crew members of certain commercial vessels (or would be required to furnish if the vessels were operated at sea). Taxes online This does not include meals you furnish on vessels primarily providing luxury water transportation. Taxes online Meals you furnish on an oil or gas platform or drilling rig located offshore or in Alaska. Taxes online This includes meals you furnish at a support camp that is near and integral to an oil or gas drilling rig located in Alaska. Taxes online Employee benefit programs. Taxes online   Employee benefit programs include the following. Taxes online Accident and health plans. Taxes online Adoption assistance. Taxes online Cafeteria plans. Taxes online Dependent care assistance. Taxes online Education assistance. Taxes online Life insurance coverage. Taxes online Welfare benefit funds. Taxes online   You can generally deduct amounts you spend on employee benefit programs on the applicable line of your tax return. Taxes online For example, if you provide dependent care by operating a dependent care facility for your employees, deduct your costs in whatever categories they fall (utilities, salaries, etc. Taxes online ). Taxes online Life insurance coverage. Taxes online   You cannot deduct the cost of life insurance coverage for you, an employee, or any person with a financial interest in your business, if you are directly or indirectly the beneficiary of the policy. Taxes online See Regulations section 1. Taxes online 264-1 for more information. Taxes online Welfare benefit funds. Taxes online   A welfare benefit fund is a funded plan (or a funded arrangement having the effect of a plan) that provides welfare benefits to your employees, independent contractors, or their beneficiaries. Taxes online Welfare benefits are any benefits other than deferred compensation or transfers of restricted property. Taxes online   Your deduction for contributions to a welfare benefit fund is limited to the fund's qualified cost for the tax year. Taxes online If your contributions to the fund are more than its qualified cost, carry the excess over to the next tax year. Taxes online   Generally, the fund's “qualified cost” is the total of the following amounts, reduced by the after-tax income of the fund. Taxes online The cost you would have been able to deduct using the cash method of accounting if you had paid for the benefits directly. Taxes online The contributions added to a reserve account that are needed to fund claims incurred but not paid as of the end of the year. Taxes online These claims can be for supplemental unemployment benefits, severance pay, or disability, medical, or life insurance benefits. Taxes online   For more information, see sections 419(c) and 419A of the Internal Revenue Code and the related regulations. Taxes online Loans or Advances You generally can deduct as wages an advance you make to an employee for services performed if you do not expect the employee to repay the advance. Taxes online However, if the employee performs no services, treat the amount you advanced as a loan. Taxes online If the employee does not repay the loan, treat it as income to the employee. Taxes online Below-market interest rate loans. Taxes online   On certain loans you make to an employee or shareholder, you are treated as having received interest income and as having paid compensation or dividends equal to that interest. Taxes online See Below-Market Loans in chapter 4. Taxes online Property If you transfer property (including your company's stock) to an employee as payment for services, you can generally deduct it as wages. Taxes online The amount you can deduct is the property's fair market value on the date of the transfer less any amount the employee paid for the property. Taxes online You can claim the deduction only for the tax year in which your employee includes the property's value in income. Taxes online Your employee is deemed to have included the value in income if you report it on Form W-2, Wage and Tax Statement, in a timely manner. Taxes online You treat the deductible amount as received in exchange for the property, and you must recognize any gain or loss realized on the transfer, unless it is the company's stock transferred as payment for services. Taxes online Your gain or loss is the difference between the fair market value of the property and its adjusted basis on the date of transfer. Taxes online These rules also apply to property transferred to an independent contractor for services, generally reported on Form 1099-MISC, Miscellaneous Income. Taxes online Restricted property. Taxes online   If the property you transfer for services is subject to restrictions that affect its value, you generally cannot deduct it and do not report gain or loss until it is substantially vested in the recipient. Taxes online However, if the recipient pays for the property, you must report any gain at the time of the transfer up to the amount paid. Taxes online    “Substantially vested” means the property is not subject to a substantial risk of forfeiture. Taxes online This means that the recipient is not likely to have to give up his or her rights in the property in the future. Taxes online Reimbursements for Business Expenses You can generally deduct the amount you pay or reimburse employees for business expenses incurred for your business. Taxes online However, your deduction may be limited. Taxes online If you make the payment under an accountable plan, deduct it in the category of the expense paid. Taxes online For example, if you pay an employee for travel expenses incurred on your behalf, deduct this payment as a travel expense. Taxes online If you make the payment under a nonaccountable plan, deduct it as wages and include it in the employee's Form W-2. Taxes online See Reimbursement of Travel, Meals, and Entertainment in chapter 11 for more information about deducting reimbursements and an explanation of accountable and nonaccountable plans. Taxes online Sick and Vacation Pay Sick pay. Taxes online   You can deduct amounts you pay to your employees for sickness and injury, including lump-sum amounts, as wages. Taxes online However, your deduction is limited to amounts not compensated by insurance or other means. Taxes online Vacation pay. Taxes online   Vacation pay is an employee benefit. Taxes online It includes amounts paid for unused vacation leave. Taxes online You can deduct vacation pay only in the tax year in which the employee actually receives it. Taxes online This rule applies regardless of whether you use the cash or accrual method of accounting. Taxes online Prev  Up  Next   Home   More Online Publications
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Taxes online 18. Taxes online   Appendix This appendix contains models of the certificates, waivers, reports, and statements discussed in Part One. Taxes online Model Certificate A   STATEMENT OF SUBSEQUENT SELLER     1. Taxes online                 Name, address, and employer identification number of seller in subsequent sale             2. Taxes online                 Name, address, and employer identification number of the buyer in subsequent sale             3. Taxes online         Date and location of subsequent sale             4. Taxes online         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. Taxes online       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. Taxes online                   Signature and date signed                   Printed or typed name of person signing this report                   Title—   Model Certificate B   FIRST TAXPAYER'S REPORT   1. Taxes online                     First Taxpayer's name, address and employer identification number     2. Taxes online                     Name, address, and employer identification number of the buyer of the taxable fuel subject to tax     3. Taxes online           Date and location of removal, entry, or sale       4. Taxes online           Volume and type of taxable fuel removed, entered or sold     5. Taxes online 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. Taxes online           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. Taxes online       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. Taxes online             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. Taxes online                 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. Taxes online                       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. Taxes online )                 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. Taxes online       This certificate applies to the following (complete as applicable):       If this is a single purchase certificate, check here and enter:     1. Taxes online Invoice or delivery ticket number       2. Taxes online (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. Taxes online Effective date       2. Taxes online Expiration date       (period not to exceed 1 year after the effective date)       3. Taxes online Type (or types) of gasoline blendstocks     4. Taxes online 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. Taxes online         Buyer will provide a new certificate to the seller if any information in this certificate changes. Taxes online       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. Taxes online 4081-4(b)(3) of the Manufacturers and Retailers Excise Tax Regulations. Taxes online       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. Taxes online       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. Taxes online     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. Taxes online       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. Taxes online             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. Taxes online )         (Buyer) certifies the following under penalties of perjury:       Name of buyer         Buyer is a registered feedstock user with registration number . Taxes online Buyer's registration has not been revoked     or suspended. Taxes online         The kerosene to which this certificate applies will be used by Buyer for a feedstock purpose. Taxes online                 This certificate applies to percent of Buyer's purchases from (name, address, and employer     identification number of seller) as follows (complete as applicable):       1. Taxes online A single purchase on invoice or delivery ticket number . Taxes online                 2. Taxes online All purchases between (effective date) and (expiration date) (period not to exceed     one year after the effective date) under account or order number(s) . Taxes online If this certificate applies only to Buyer's     purchases for certain locations, check here and list the locations. Taxes online                                   If Buyer sells the kerosene to which this certificate relates, Buyer will be liable for tax on that sale. Taxes online                 Buyer will provide a new certificate to the seller if any information in this certificate changes. Taxes online                 If Buyer violates the terms of this certificate, the Internal Revenue Service may revoke the Buyer's registration. Taxes online                 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. Taxes online             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. Taxes online )                                         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. Taxes online       This certificate applies to the following (complete as applicable):               If this is a single purchase certificate, check here and enter:       1. Taxes online Invoice or delivery ticket number       2. Taxes online (Gasoline gallon equivalents)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:         1. Taxes online Effective date         2. Taxes online Expiration date         (period not to exceed 1 year after the effective date)         3. Taxes online 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. Taxes online       Buyer will provide a new certificate to the seller if any information in this certificate changes. Taxes online       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. Taxes online       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. Taxes online     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. Taxes online       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. Taxes online             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. Taxes online )           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). Taxes online       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. Taxes online Buyer's registration has not been suspended or revoked by the Internal Revenue Service. Taxes online       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. Taxes online Invoice or delivery ticket number       2. Taxes online Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. Taxes online Effective date       2. Taxes online Expiration date (period not to exceed 1 year after the effective date)       3. Taxes online Buyer's account number       Buyer agrees to provide the person liable for tax with a new certificate if any information in this certificate changes. Taxes online       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. Taxes online       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. Taxes online       Buyer understands that it must be prepared to establish by satisfactory evidence the purpose for which the     fuel purchased under this certificate was used. Taxes online     Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. Taxes online     If Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's right to provide a certificate. Taxes online       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. Taxes online           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. Taxes online )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. Taxes online The kerosene to which this waiver relates is purchased for — (check one):       1. Taxes online □ Use on a farm for farming purposes,       2. Taxes online □ Use in foreign trade (reciprocal benefits required for foreign registered airlines),       3. Taxes online □ Use in certain helicopter and fixed-wing air ambulance uses,       4. Taxes online □ The exclusive use of a qualified blood collector organization,       5. Taxes online □ The exclusive use of a nonprofit educational organization,       6. Taxes online □ Use in an aircraft owned by an aircraft museum,       7. Taxes online □ Use in military aircraft, or       8. Taxes online □ Use in commercial aviation (other than foreign trade). Taxes online     B. Taxes online This waiver applies to the following (complete as applicable):       This is a single purchase waiver:           1. Taxes online Invoice or delivery ticket number           2. Taxes online Number of gallons       This is a waiver covering all purchases under a specified account or order number:           1. Taxes online Effective date           2. Taxes online Expiration date (period not to exceed 1 year after the effective date)           3. Taxes online Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. Taxes online       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. Taxes online       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. Taxes online       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. Taxes online       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. Taxes online           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. Taxes online )                       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. Taxes online       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. Taxes online Invoice or delivery ticket number       2. Taxes online Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. Taxes online Effective date       2. Taxes online Expiration date (period not to exceed 1 year after the effective date)       3. Taxes online Buyer's account number       Buyer will provide a new certificate to the vendor if any information in this certificate changes. Taxes online       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. Taxes online       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. Taxes online       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. Taxes online           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. Taxes online )                       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. Taxes online       This waiver applies to the following (complete as applicable):     This is a single purchase waiver:       1. Taxes online Invoice or delivery ticket number       2. Taxes online Number of gallons     This is a waiver covering all purchases under a specified account or order number:       1. Taxes online Effective date       2. Taxes online Expiration date (period not to exceed 1 year after the effective date)       3. Taxes online Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. Taxes online       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. Taxes online       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. Taxes online       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. Taxes online       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. Taxes online           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. Taxes online )     The undersigned biodiesel producer (“Producer”) hereby certifies the following under penalties of perjury:   1. Taxes online             Producer's name, address, and employer identification number (EIN)   2. Taxes online             Name, address, and EIN of person buying the biodiesel from Producer   3. Taxes online       Date and location of sale to buyer   4. Taxes online This certificate applies to gallons of biodiesel. Taxes online   5. Taxes online 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. Taxes online             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. Taxes online Original Certificate Identification Number (only in the case of certificates reissued to a reseller after return of the original certificate). Taxes online       Producer is registered as a biodiesel producer with registration number . Taxes online  Producer's registration has not been suspended or revoked by the Internal Revenue Service. Taxes online       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. Taxes online S. Taxes online C. Taxes online 7545). Taxes online       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. Taxes online           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. Taxes online )               Name, Address, and Employer Identification Number of Vendor     The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:     A. Taxes online 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. Taxes online     B. Taxes online This certificate applies to the following (complete as applicable):       1. Taxes online   If this is a single purchase certificate, check here □ and enter:           a. Taxes online Invoice or delivery ticket number           b. Taxes online Number of gallons       2. Taxes online   If this is a certificate covering all purchases under a specified account or order number, check here □  and enter:           a. Taxes online Effective date           b. Taxes online Expiration date   (period not to exceed 1 year after effective date)           c. Taxes online Buyer's account or order number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. Taxes online     ▪ 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. Taxes online     ▪ 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. Taxes online     ▪ 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. Taxes online           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. Taxes online )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. Taxes online The kerosene to which this certificate relates is purchased for a nonexempt use in noncommercial aviation. Taxes online     B. Taxes online This certificate applies to the following (complete as applicable):       1. Taxes online   If this is a single purchase certificate, check here □ and enter:           a. Taxes online Invoice or delivery ticket number           b. Taxes online Number of gallons       2. Taxes online   This is a certificate covering all purchases under a specified account or order number:           a. Taxes online Effective date           b. Taxes online Expiration date   (period not to exceed 1 year after effective date)           c. Taxes online Buyer's account number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. Taxes online     ▪ 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. Taxes online     ▪ 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. Taxes online           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. Taxes online )               Name, Address, and Employer Identification Number of Credit Card Issuer. Taxes online     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. Taxes online Buyer will use the taxable fuel to which this certificate relates for the exclusive use of a state; or     B. Taxes online Buyer will use the gasoline to which this certificate relates for the exclusive use of a nonprofit educational organization. Taxes online     C. Taxes online This certificate applies to all purchases made with the credit card identified below during the period specified:           a. Taxes online Effective date of certificate           b. Taxes online Expiration date of certificate   (period not to exceed 2 years after effective date)           c. Taxes online Buyer's account number     ▪ Buyer will provide a new certificate to the credit card issuer if any information in this certificate changes. Taxes online     ▪ 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. Taxes online     ▪ 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. Taxes online     ▪ 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. Taxes online           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. Taxes online )     The undersigned biodiesel producer (“Reseller”) hereby certifies the following under penalties of perjury:   1. Taxes online                   Reseller's name, address, and employer identification number (EIN)   2. Taxes online                   Name, address, and EIN of Reseller's buyer   3. Taxes online       Date and location of sale to buyer   4. Taxes online Volume of biodiesel sold   5. Taxes online 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. Taxes online       Reseller has not been notified by the Internal Revenue Service that its right to provide a certificate or statement has been withdrawn. Taxes online       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. Taxes online           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Prev  Up  Next   Home   More Online Publications