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Where To File Federal Tax Return 2012

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Where To File Federal Tax Return 2012

Where to file federal tax return 2012 Publication 596SP - Introductory Material Table of Contents Acontecimientos Futuros ¿Qué es el Crédito por Ingreso del Trabajo (EIC)? ¿Puedo Reclamar el Crédito por Ingreso del Trabajo (EIC)? ¿Necesito esta Publicación? ¿Hay que Tener un Hijo para Tener Derecho al Crédito por Ingreso del Trabajo (EIC)? ¿Cómo Calculo la Cantidad del Crédito por Ingreso del Trabajo (EIC)? ¿Cómo Puedo Encontrar Rápidamente Información Específica? ¿Hay Ayuda Disponible en Internet? Qué Hay de Nuevo para el año 2013 Recordatorios Acontecimientos Futuros Para la información más actualizada sobre los acontecimientos que afectan la Publicación 596(SP), tales como legislación promulgada después de su publicación, visite www. Where to file federal tax return 2012 irs. Where to file federal tax return 2012 gov/pub596sp, en inglés. Where to file federal tax return 2012 ¿Qué es el Crédito por Ingreso del Trabajo (EIC)? El crédito por ingreso del trabajo (EIC, por sus siglas en inglés) es un crédito tributario para aquellas personas que trabajan y que reciben ingreso del trabajo inferior a $51,567. Where to file federal tax return 2012 Un crédito tributario significa que va a tener más dinero disponible porque reduce la cantidad de impuesto a pagar. Where to file federal tax return 2012 El crédito por ingreso del trabajo (EIC) también podría proporcionarle un reembolso. Where to file federal tax return 2012 ¿Puedo Reclamar el Crédito por Ingreso del Trabajo (EIC)? Para tener derecho al crédito por ingreso del trabajo (EIC), tiene que cumplir determinados requisitos. Where to file federal tax return 2012 Dichos requisitos se resumen en la Tabla 1. Where to file federal tax return 2012 Tabla 1. Where to file federal tax return 2012 Síntesis del Crédito por Ingreso del Trabajo Primero, tiene que cumplir todos los requisitos de esta columna. Where to file federal tax return 2012 Segundo, tiene que cumplir todos los requisitos de una de estas columnas, la que le corresponda. Where to file federal tax return 2012 Tercero, tiene que cumplir el requisito de esta columna. Where to file federal tax return 2012 Capítulo 1. Where to file federal tax return 2012  Requisitos para Todos Capítulo 2. Where to file federal tax return 2012  Requisitos que Tiene que Cumplir si Tiene un Hijo Calificado Capítulo 3. Where to file federal tax return 2012  Requisitos que Tiene que Cumplir si no Tiene un Hijo Calificado Capítulo 4. Where to file federal tax return 2012  Calcular y Reclamar el Crédito por Ingreso del Trabajo (EIC) 1. Where to file federal tax return 2012 Tiene que tener  ingresos brutos ajustados (AGI, por sus siglas en inglés) inferiores a:  • $46,227 ($51,567 para casados que presentan una declaración conjunta) si tiene tres o más hijos calificados,  • $43,038 ($48,378 para casados que presentan una declaración conjunta) si tiene dos hijos calificados,  • $37,870 ($43,210 para casados que presentan una declaración conjunta) si tiene un hijo calificado o  • $14,340 ($19,680 para casados que presentan una declaración conjunta) si no tiene un hijo calificado. Where to file federal tax return 2012 2. Where to file federal tax return 2012 Tiene que tener un número de Seguro Social válido. Where to file federal tax return 2012   3. Where to file federal tax return 2012 Su estado civil para efectos de la declaración no puede ser  “casado que presenta la declaración por separado”. Where to file federal tax return 2012   4. Where to file federal tax return 2012 Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año. Where to file federal tax return 2012   5. Where to file federal tax return 2012 No puede presentar el Formulario 2555 ni el Formulario 2555-EZ (relacionado con el ingreso del trabajo en el extranjero). Where to file federal tax return 2012   6. Where to file federal tax return 2012 Sus ingresos procedentes de inversiones tienen que ser de $3,300 o menos. Where to file federal tax return 2012    7. Where to file federal tax return 2012 Tiene que haber recibido ingreso del trabajo. Where to file federal tax return 2012 8. Where to file federal tax return 2012 Su hijo tiene que cumplir los requisitos de parentesco, edad, residencia y de declaración conjunta. Where to file federal tax return 2012   9. Where to file federal tax return 2012 Soló una persona puede utilizar su hijo calificado para fines de reclamar el crédito por ingreso del trabajo (EIC). Where to file federal tax return 2012   10. Where to file federal tax return 2012 Usted no puede ser el hijo calificado de otra persona. Where to file federal tax return 2012 11. Where to file federal tax return 2012 Tiene que tener por lo menos 25 años de edad pero menos de 65 años de edad. Where to file federal tax return 2012   12. Where to file federal tax return 2012 Usted no puede ser dependiente de otra persona. Where to file federal tax return 2012   13. Where to file federal tax return 2012 Usted no puede ser el hijo calificado de otra persona. Where to file federal tax return 2012   14. Where to file federal tax return 2012 Tiene que haber vivido en los Estados Unidos durante más de la mitad del año. Where to file federal tax return 2012 15. Where to file federal tax return 2012 Tiene que tener ingresos del trabajo inferiores a:  • $46,227 ($51,567 para casados que presentan una declaración conjunta) si tiene tres o más hijos calificados,  • $43,038 ($48,378 para casados que presentan una declaración conjunta) si tiene dos hijos calificados,  • $37,870 ($43,210 para casados que presentan una declaración conjunta) si tiene un hijo calificado o  • $14,340 ($19,680 para casados que presentan una declaración conjunta) si no tiene un hijo calificado. Where to file federal tax return 2012 ¿Necesito esta Publicación? Algunas personas que presenten el Formulario 1040 tienen que usar la Hoja de Trabajo 1 de esta publicación, en vez de consultar el Paso 2 de las instrucciones para el Formulario 1040, para determinar si pueden reclamar el crédito por ingreso del trabajo (EIC). Where to file federal tax return 2012 Usted se encuentra en esta categoría si alguna de las siguientes situaciones le corresponde para el año 2013. Where to file federal tax return 2012 Presenta el Anexo E (Formulario 1040). Where to file federal tax return 2012 Declara ingresos provenientes del alquiler de bienes inmuebles/muebles que no son utilizados en un oficio o negocio. Where to file federal tax return 2012 Declara ingresos en la línea 21 del Formulario 1040 que provienen del Formulario 8814 (relacionados con la elección de declarar los intereses y dividendos recibidos por un hijo). Where to file federal tax return 2012 Declara una cantidad en la línea 13 del Formulario 1040 que incluye una cantidad del Formulario 4797. Where to file federal tax return 2012 Si ninguna de las situaciones que aparecen anteriormente le corresponde, las instrucciones del formulario de impuestos contienen toda la información que necesita para saber si puede reclamar el crédito por ingreso del trabajo (EIC) y para calcular la cantidad del mismo. Where to file federal tax return 2012 No necesita esta publicación, pero puede leerla para saber si puede reclamar el crédito por ingreso del trabajo (EIC) y para aprender más sobre este crédito. Where to file federal tax return 2012 ¿Hay que Tener un Hijo para Tener Derecho al Crédito por Ingreso del Trabajo (EIC)? No. Where to file federal tax return 2012 Puede reunir los requisitos del crédito por ingreso del trabajo (EIC) aunque no tenga un hijo calificado si usted tiene como mínimo 25 años de edad pero menos de 65 años y tiene ingresos del trabajo inferiores a $14,340 ($19,680 si es casado que presenta una declaración conjunta). Where to file federal tax return 2012 Vea el capítulo 3 para información adicional. Where to file federal tax return 2012 ¿Cómo Calculo la Cantidad del Crédito por Ingreso del Trabajo (EIC)? Si puede reclamar el crédito por ingreso del trabajo (EIC), tiene la opción de solicitar que el IRS le calcule la cantidad del crédito o puede calcularlo usted mismo. Where to file federal tax return 2012 Para calcularlo usted mismo, puede llenar la hoja de trabajo que se encuentra en las instrucciones del formulario que presente. Where to file federal tax return 2012 Para saber cómo solicitar que el IRS le calcule la cantidad del crédito, vea el capítulo 4. Where to file federal tax return 2012 ¿Cómo Puedo Encontrar Rápidamente Información Específica? Puede utilizar el índice para buscar información específica. Where to file federal tax return 2012 En la mayoría de los casos, el índice hace referencia a títulos, tablas u hojas de trabajo. Where to file federal tax return 2012 ¿Hay Ayuda Disponible en Internet? Sí. Where to file federal tax return 2012 Puede utilizar el Asistente EITC en el sitio web www. Where to file federal tax return 2012 irs. Where to file federal tax return 2012 gov/espanol para saber si tiene derecho al crédito. Where to file federal tax return 2012 El Asistente EITC está disponible en español y en inglés. Where to file federal tax return 2012 Qué Hay de Nuevo para el año 2013 La cantidad de ingresos del trabajo ha aumentado. Where to file federal tax return 2012 La cantidad máxima de ingresos que usted puede ganar y aún obtener el crédito ha aumentado. Where to file federal tax return 2012 Tal vez pueda reclamar el crédito si: Tiene tres o más hijos calificados y gana menos de $46,227 ($51,567 si es casado que presenta una declaración conjunta), Tiene dos hijos calificados y gana menos de $43,038 ($48,378 si es casado que presenta una declaración conjunta), Tiene un hijo calificado y gana menos de $37,870 ($43,210 si es casado que presenta una declaración conjunta) o No tiene un hijo calificado y gana menos de $14,340 ($19,680 si es casado que presenta una declaración conjunta). Where to file federal tax return 2012 Además, tiene que tener ingresos brutos ajustados inferiores a la cantidad que le corresponda de la lista anterior. Where to file federal tax return 2012 Para más información, vea los Requisitos 1 y 15. Where to file federal tax return 2012 La cantidad de ingresos de inversiones ha aumentado. Where to file federal tax return 2012 La cantidad máxima de ingresos de inversiones que usted puede ganar y aún obtener el crédito ha aumentado a $3,300. Where to file federal tax return 2012 Vea el Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos . Where to file federal tax return 2012 Recordatorios Aumento del crédito por ingreso del trabajo (EIC) en ciertas declaraciones conjuntas. Where to file federal tax return 2012  Una persona casada que presente una declaración conjunta podría recibir un crédito mayor que el que recibe otra persona que tenga los mismos ingresos pero con un estado civil diferente para efectos de la declaración. Where to file federal tax return 2012 Por lo tanto, la Tabla del Crédito por Ingreso del Trabajo (EIC) tiene columnas distintas para las personas casadas que presenten una declaración conjunta que para los demás. Where to file federal tax return 2012 Cuando busque su crédito por ingreso del trabajo en la Tabla del Crédito por Ingreso del Trabajo (EIC), asegúrese de usar la columna correcta para su estado civil para efectos de la declaración y el número de hijos que tenga. Where to file federal tax return 2012 El crédito por ingreso del trabajo (EIC) no afecta ciertos pagos de bienestar social. Where to file federal tax return 2012  Todo reembolso que reciba por el crédito por ingreso del trabajo (EIC) no se considera ingreso al determinar si usted u otra persona tiene derecho a recibir beneficios de los programas de asistencia social que se indican a continuación, ni al determinar la cantidad que usted u otra persona puede recibir de algún programa federal, o algún programa estatal o local que recibe todo o parte de sus fondos de fuentes federales. Where to file federal tax return 2012 Tales programas incluyen los siguientes: Asistencia Temporal para Familias Necesitadas (TANF, por sus siglas en inglés). Where to file federal tax return 2012 Seguro Medicaid. Where to file federal tax return 2012 Seguridad de Ingreso Suplementario (SSI, por sus siglas en inglés). Where to file federal tax return 2012 Programas de Asistencia Suplementaria de Alimentación (SNAP, por sus siglas en inglés) (cupones para alimentos). Where to file federal tax return 2012 Viviendas para personas de bajos ingresos. Where to file federal tax return 2012 Además, cuando determine la elegibilidad, el reembolso no podrá ser contado como una fuente de ingresos, durante por lo menos 12 meses después que usted lo reciba. Where to file federal tax return 2012 Hable con el coordinador de beneficios local para averiguar si su reembolso afectará sus beneficios. Where to file federal tax return 2012 No se olvide del crédito estatal. Where to file federal tax return 2012  Si reúne los requisitos para reclamar el crédito por ingreso del trabajo (EIC) en la declaración de impuestos federales sobre los ingresos, podría tener también derecho a reclamar un crédito parecido en la declaración de impuestos estatales o locales sobre los ingresos. Where to file federal tax return 2012 Para ver una lista de estados que ofrecen el crédito estatal por ingreso del trabajo, visite www. Where to file federal tax return 2012 irs. Where to file federal tax return 2012 gov/eitc. Where to file federal tax return 2012 En caso de que el IRS cuestione el crédito por ingreso del trabajo (EIC). Where to file federal tax return 2012  El IRS puede pedirle que entregue documentos para comprobar que usted tiene derecho al crédito por ingreso del trabajo (EIC). Where to file federal tax return 2012 Le informaremos cuáles documentos debe enviarnos. Where to file federal tax return 2012 Éstos pueden incluir actas de nacimiento, expedientes académicos, expedientes médicos, etc. Where to file federal tax return 2012 El proceso para determinar su derecho al crédito demorará su reembolso. Where to file federal tax return 2012 Fotografías de niños desaparecidos. Where to file federal tax return 2012  El IRS se complace en colaborar con el Centro Nacional de Niños Desaparecidos y Explotados (National Center for Missing and Exploited Children). Where to file federal tax return 2012 Esta publicación puede contener fotografías de niños desaparecidos seleccionadas por el Centro en páginas que de otra manera estarían en blanco. Where to file federal tax return 2012 Usted puede ayudar a que estos niños regresen a su hogar si al mirar sus fotografías los identifica y llama gratis al 1-800-THE-LOST (1-800-843-5678). Where to file federal tax return 2012 Comentarios y sugerencias. Where to file federal tax return 2012  Agradeceremos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. Where to file federal tax return 2012 Nos puede escribir a la dirección siguiente:  Internal Revenue Service Tax Forms and Publications 1111 Constitution Ave. Where to file federal tax return 2012 NW, IR-6526 Washington, DC 20224 Contestamos muchas cartas por teléfono. Where to file federal tax return 2012 Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, para llamar durante el día. Where to file federal tax return 2012 Usted nos puede enviar comentarios desde la página web en www. Where to file federal tax return 2012 irs. Where to file federal tax return 2012 gov/formspubs, en inglés. Where to file federal tax return 2012 Pulse sobre “More Information,” (Más información) y seleccionando “Give us feedback. Where to file federal tax return 2012 ” (Proveer comentarios). Where to file federal tax return 2012 Aunque no podemos contestar individualmente cada comentario, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. Where to file federal tax return 2012 Para pedir formularios y publicaciones. Where to file federal tax return 2012  Visite www. Where to file federal tax return 2012 irs. Where to file federal tax return 2012 gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formularios y publicaciones o escriba a la dirección a continuación para recibir una respuesta dentro de los 10 días después de recibir su solicitud. Where to file federal tax return 2012  Internal Revenue Service 1201 N. Where to file federal tax return 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. Where to file federal tax return 2012  Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. Where to file federal tax return 2012 gov/espanol o llame al 1-800-829-1040. Where to file federal tax return 2012 No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones anteriores. Where to file federal tax return 2012 Prev  Up  Next   Home   More Online Publications
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The Where To File Federal Tax Return 2012

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