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1040 A

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1040 A

1040 a 18. 1040 a   Appendix This appendix contains models of the certificates, waivers, reports, and statements discussed in Part One. 1040 a Model Certificate A   STATEMENT OF SUBSEQUENT SELLER     1. 1040 a                 Name, address, and employer identification number of seller in subsequent sale             2. 1040 a                 Name, address, and employer identification number of the buyer in subsequent sale             3. 1040 a         Date and location of subsequent sale             4. 1040 a         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. 1040 a       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. 1040 a                   Signature and date signed                   Printed or typed name of person signing this report                   Title—   Model Certificate B   FIRST TAXPAYER'S REPORT   1. 1040 a                     First Taxpayer's name, address and employer identification number     2. 1040 a                     Name, address, and employer identification number of the buyer of the taxable fuel subject to tax     3. 1040 a           Date and location of removal, entry, or sale       4. 1040 a           Volume and type of taxable fuel removed, entered or sold     5. 1040 a 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. 1040 a           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. 1040 a       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. 1040 a             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. 1040 a                 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. 1040 a                       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. 1040 a )                 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. 1040 a       This certificate applies to the following (complete as applicable):       If this is a single purchase certificate, check here and enter:     1. 1040 a Invoice or delivery ticket number       2. 1040 a (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. 1040 a Effective date       2. 1040 a Expiration date       (period not to exceed 1 year after the effective date)       3. 1040 a Type (or types) of gasoline blendstocks     4. 1040 a 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. 1040 a         Buyer will provide a new certificate to the seller if any information in this certificate changes. 1040 a       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. 1040 a 4081-4(b)(3) of the Manufacturers and Retailers Excise Tax Regulations. 1040 a       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. 1040 a       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. 1040 a     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. 1040 a       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. 1040 a             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. 1040 a )         (Buyer) certifies the following under penalties of perjury:       Name of buyer         Buyer is a registered feedstock user with registration number . 1040 a Buyer's registration has not been revoked     or suspended. 1040 a         The kerosene to which this certificate applies will be used by Buyer for a feedstock purpose. 1040 a                 This certificate applies to percent of Buyer's purchases from (name, address, and employer     identification number of seller) as follows (complete as applicable):       1. 1040 a A single purchase on invoice or delivery ticket number . 1040 a                 2. 1040 a All purchases between (effective date) and (expiration date) (period not to exceed     one year after the effective date) under account or order number(s) . 1040 a If this certificate applies only to Buyer's     purchases for certain locations, check here and list the locations. 1040 a                                   If Buyer sells the kerosene to which this certificate relates, Buyer will be liable for tax on that sale. 1040 a                 Buyer will provide a new certificate to the seller if any information in this certificate changes. 1040 a                 If Buyer violates the terms of this certificate, the Internal Revenue Service may revoke the Buyer's registration. 1040 a                 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. 1040 a             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. 1040 a )                                         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. 1040 a       This certificate applies to the following (complete as applicable):               If this is a single purchase certificate, check here and enter:       1. 1040 a Invoice or delivery ticket number       2. 1040 a (Gasoline gallon equivalents)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:         1. 1040 a Effective date         2. 1040 a Expiration date         (period not to exceed 1 year after the effective date)         3. 1040 a 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. 1040 a       Buyer will provide a new certificate to the seller if any information in this certificate changes. 1040 a       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. 1040 a       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. 1040 a     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. 1040 a       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. 1040 a             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. 1040 a )           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). 1040 a       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. 1040 a Buyer's registration has not been suspended or revoked by the Internal Revenue Service. 1040 a       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. 1040 a Invoice or delivery ticket number       2. 1040 a Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. 1040 a Effective date       2. 1040 a Expiration date (period not to exceed 1 year after the effective date)       3. 1040 a Buyer's account number       Buyer agrees to provide the person liable for tax with a new certificate if any information in this certificate changes. 1040 a       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. 1040 a       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. 1040 a       Buyer understands that it must be prepared to establish by satisfactory evidence the purpose for which the     fuel purchased under this certificate was used. 1040 a     Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. 1040 a     If Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's right to provide a certificate. 1040 a       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. 1040 a           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. 1040 a )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. 1040 a The kerosene to which this waiver relates is purchased for — (check one):       1. 1040 a □ Use on a farm for farming purposes,       2. 1040 a □ Use in foreign trade (reciprocal benefits required for foreign registered airlines),       3. 1040 a □ Use in certain helicopter and fixed-wing air ambulance uses,       4. 1040 a □ The exclusive use of a qualified blood collector organization,       5. 1040 a □ The exclusive use of a nonprofit educational organization,       6. 1040 a □ Use in an aircraft owned by an aircraft museum,       7. 1040 a □ Use in military aircraft, or       8. 1040 a □ Use in commercial aviation (other than foreign trade). 1040 a     B. 1040 a This waiver applies to the following (complete as applicable):       This is a single purchase waiver:           1. 1040 a Invoice or delivery ticket number           2. 1040 a Number of gallons       This is a waiver covering all purchases under a specified account or order number:           1. 1040 a Effective date           2. 1040 a Expiration date (period not to exceed 1 year after the effective date)           3. 1040 a Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. 1040 a       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. 1040 a       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. 1040 a       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. 1040 a       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. 1040 a           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. 1040 a )                       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. 1040 a       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. 1040 a Invoice or delivery ticket number       2. 1040 a Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. 1040 a Effective date       2. 1040 a Expiration date (period not to exceed 1 year after the effective date)       3. 1040 a Buyer's account number       Buyer will provide a new certificate to the vendor if any information in this certificate changes. 1040 a       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. 1040 a       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. 1040 a       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. 1040 a           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. 1040 a )                       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. 1040 a       This waiver applies to the following (complete as applicable):     This is a single purchase waiver:       1. 1040 a Invoice or delivery ticket number       2. 1040 a Number of gallons     This is a waiver covering all purchases under a specified account or order number:       1. 1040 a Effective date       2. 1040 a Expiration date (period not to exceed 1 year after the effective date)       3. 1040 a Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. 1040 a       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. 1040 a       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. 1040 a       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. 1040 a       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. 1040 a           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. 1040 a )     The undersigned biodiesel producer (“Producer”) hereby certifies the following under penalties of perjury:   1. 1040 a             Producer's name, address, and employer identification number (EIN)   2. 1040 a             Name, address, and EIN of person buying the biodiesel from Producer   3. 1040 a       Date and location of sale to buyer   4. 1040 a This certificate applies to gallons of biodiesel. 1040 a   5. 1040 a 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. 1040 a             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. 1040 a Original Certificate Identification Number (only in the case of certificates reissued to a reseller after return of the original certificate). 1040 a       Producer is registered as a biodiesel producer with registration number . 1040 a  Producer's registration has not been suspended or revoked by the Internal Revenue Service. 1040 a       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. 1040 a S. 1040 a C. 1040 a 7545). 1040 a       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. 1040 a           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. 1040 a )               Name, Address, and Employer Identification Number of Vendor     The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:     A. 1040 a 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. 1040 a     B. 1040 a This certificate applies to the following (complete as applicable):       1. 1040 a   If this is a single purchase certificate, check here □ and enter:           a. 1040 a Invoice or delivery ticket number           b. 1040 a Number of gallons       2. 1040 a   If this is a certificate covering all purchases under a specified account or order number, check here □  and enter:           a. 1040 a Effective date           b. 1040 a Expiration date   (period not to exceed 1 year after effective date)           c. 1040 a Buyer's account or order number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. 1040 a     ▪ 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. 1040 a     ▪ 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. 1040 a     ▪ 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. 1040 a           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. 1040 a )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. 1040 a The kerosene to which this certificate relates is purchased for a nonexempt use in noncommercial aviation. 1040 a     B. 1040 a This certificate applies to the following (complete as applicable):       1. 1040 a   If this is a single purchase certificate, check here □ and enter:           a. 1040 a Invoice or delivery ticket number           b. 1040 a Number of gallons       2. 1040 a   This is a certificate covering all purchases under a specified account or order number:           a. 1040 a Effective date           b. 1040 a Expiration date   (period not to exceed 1 year after effective date)           c. 1040 a Buyer's account number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. 1040 a     ▪ 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. 1040 a     ▪ 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. 1040 a           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. 1040 a )               Name, Address, and Employer Identification Number of Credit Card Issuer. 1040 a     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. 1040 a Buyer will use the taxable fuel to which this certificate relates for the exclusive use of a state; or     B. 1040 a Buyer will use the gasoline to which this certificate relates for the exclusive use of a nonprofit educational organization. 1040 a     C. 1040 a This certificate applies to all purchases made with the credit card identified below during the period specified:           a. 1040 a Effective date of certificate           b. 1040 a Expiration date of certificate   (period not to exceed 2 years after effective date)           c. 1040 a Buyer's account number     ▪ Buyer will provide a new certificate to the credit card issuer if any information in this certificate changes. 1040 a     ▪ 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. 1040 a     ▪ 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. 1040 a     ▪ 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. 1040 a           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. 1040 a )     The undersigned biodiesel producer (“Reseller”) hereby certifies the following under penalties of perjury:   1. 1040 a                   Reseller's name, address, and employer identification number (EIN)   2. 1040 a                   Name, address, and EIN of Reseller's buyer   3. 1040 a       Date and location of sale to buyer   4. 1040 a Volume of biodiesel sold   5. 1040 a 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. 1040 a       Reseller has not been notified by the Internal Revenue Service that its right to provide a certificate or statement has been withdrawn. 1040 a       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. 1040 a           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Prev  Up  Next   Home   More Online Publications
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Understanding your CP09 Notice

We've sent you this notice because our records indicate you may be eligible for the Earned Income Credit (EIC), but didn't claim it on your tax return.


What you need to do

  • Read your notice carefully — it will explain the steps needed to determine your qualifications.
  • Complete the Earned Income Credit Eligibility Worksheet.

    If you are eligible for the credit,
    • Sign and date the worksheet.
    • Mail the signed worksheet in the envelope provided.
    If you are not eligible for the credit,
    • Do not return the worksheet to us.

What we will do

We will review your worksheet and make a determination.

  • If you're eligible for the credit, we'll send you a refund check in 6 ― 8 weeks, as long as you don't owe tax or any other debts we’re required to collect.
  • If we deny the credit, we will send you a letter of explanation.
  • If you don't hear from us after 8 weeks, call our toll free line at 1-800-829-0922 to check the status.

You may want to...


Answers to Common Questions

Why did the IRS send me this notice?
You may be eligible for the Earned Income Credit (EIC). The EIC is a credit for certain people who work and have earned income. The credit may give you a refund even if you do not owe any tax.


Tips for next year

Claim the credit if you are still eligible.

Ask the IRS to figure the earned income credit for you by writing "EIC" on the EIC line, complete Schedule EIC, and attach it to your return. If you qualify for the credit, the IRS will calculate it for you.

Write "NO" on the EIC line if you do not want or you do not qualify for the credit.

Page Last Reviewed or Updated: 19-Feb-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The 1040 A

1040 a Publication 509 - Main Content Table of Contents General Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Fiscal-Year Taxpayers Employer's Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Excise Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter How To Get Tax Help General Tax Calendar This tax calendar has the due dates for 2014 that most taxpayers will need. 1040 a Employers and persons who pay excise taxes also should use the Employer's Tax Calendar and the Excise Tax Calendar . 1040 a Fiscal-year taxpayers. 1040 a   If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. 1040 a These changes are described under Fiscal-Year Taxpayers at the end of this calendar. 1040 a First Quarter The first quarter of a calendar year is made up of January, February, and March. 1040 a Second Quarter The second quarter of a calendar year is made up of April, May, and June. 1040 a Third Quarter The third quarter of a calendar year is made up of July, August, and September. 1040 a Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. 1040 a Fiscal-Year Taxpayers If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar. 1040 a Use the following general guidelines to make these changes. 1040 a The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins. 1040 a Also see Saturday, Sunday, or legal holiday, earlier. 1040 a Individuals Form 1040. 1040 a    This form is due on the 15th day of the 4th month after the end of your tax year. 1040 a Form 4868 is used to request an extension of time to file Form 1040. 1040 a Estimated tax payments (Form 1040-ES). 1040 a   Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends. 1040 a Partnerships Form 1065. 1040 a   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. 1040 a Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1. 1040 a Form 1065-B (electing large partnerships). 1040 a   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. 1040 a Provide each partner with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1 by the first March 15 following the close of the partnership's tax year. 1040 a Corporations and S Corporations Form 1120 and Form 1120S (or Form 7004). 1040 a   These forms are due on the 15th day of the 3rd month after the end of the corporation's tax year. 1040 a S corporations must provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1. 1040 a Form 7004 is used to request an extension of time to file Form 1120 or Form 1120S. 1040 a Estimated tax payments. 1040 a   Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year. 1040 a Form 2553. 1040 a   This form is used to choose S corporation treatment. 1040 a It is due no more than two months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year. 1040 a Employer's Tax Calendar This tax calendar covers various due dates of interest to employers. 1040 a Principally, it covers the following federal taxes. 1040 a Income tax you withhold from your employees' wages or from nonpayroll amounts you pay out. 1040 a Social security and Medicare taxes (FICA taxes) you withhold from your employees' wages and the social security and Medicare taxes you must pay as an employer. 1040 a Federal unemployment (FUTA) tax you must pay as an employer. 1040 a The calendar lists due dates for filing returns and for making deposits of these three taxes throughout the year. 1040 a Use this calendar with Publication 15 (Circular E), which gives the deposit rules. 1040 a Forms you may need. 1040 a   The following is a list and description of the primary employment tax forms you may need. 1040 a Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. 1040 a This form is due the last day of the first calendar month after the calendar year ends. 1040 a Use it to report the FUTA tax on wages you paid. 1040 a Form 941, Employer's QUARTERLY Federal Tax Return. 1040 a This form is due the last day of the first calendar month after the calendar quarter ends. 1040 a Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are not farm workers or household employees. 1040 a Form 943, Employer's Annual Federal Tax Return for Agricultural Employees. 1040 a This form is due the last day of the first calendar month after the calendar year ends. 1040 a Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are farm workers. 1040 a Form 944, Employer's ANNUAL Federal Tax Return. 1040 a This form is due the last day of the first calendar month after the calendar year ends. 1040 a Certain small employers use it instead of Form 941 to report social security and Medicare taxes and withheld income tax. 1040 a Form 945, Annual Return of Withheld Federal Income Tax. 1040 a This form is due the last day of the first calendar month after the calendar year ends. 1040 a Use it to report income tax withheld on all nonpayroll items. 1040 a Nonpayroll items include the following. 1040 a Backup withholding. 1040 a Withholding on pensions, annuities, IRAs, and gambling winnings. 1040 a Payments of Indian gaming profits to tribal members. 1040 a Fiscal-year taxpayers. 1040 a   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. 1040 a The only exception is the date for filing Forms 5500, Annual Return/Report of Employee Benefit Plan, and 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan. 1040 a These employee benefit plan forms are due by the last day of the seventh month after the plan year ends. 1040 a See July 31 , later. 1040 a Extended due dates. 1040 a   If you timely deposit in full the tax you are required to report on Form 940, 941, 943, 944, or 945, you have an additional 10 calendar days to file that form. 1040 a If you are subject to the semiweekly deposit rule, use Table 2 near the end of this publication for your deposit due dates. 1040 a However, if you accumulate $100,000 or more of taxes on any day during a deposit period, you must deposit the tax by the next business day instead of the date shown in Table 2. 1040 a First Quarter The first quarter of a calendar year is made up of January, February, and March. 1040 a Second Quarter The second quarter of a calendar year is made up of April, May, and June. 1040 a Third Quarter The third quarter of a calendar year is made up of July, August, and September. 1040 a Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. 1040 a Excise Tax Calendar This tax calendar gives the due dates for filing returns and making deposits of excise taxes. 1040 a Use this calendar with Publication 510. 1040 a Also see the instructions for Forms 11-C, 720, 730, and 2290 for more information. 1040 a References to Form 2290 also apply to Form 2290(SP). 1040 a Forms you may need. 1040 a   The following is a list and description of the excise tax forms you may need. 1040 a Form 11-C, Occupational Tax and Registration Return for Wagering. 1040 a Use this form to register any wagering activity and to pay an occupational tax on wagering. 1040 a File Form 11-C if you are in the business of accepting wagers, including conducting a wagering pool or lottery, or are an agent of someone who accepts wagers. 1040 a You must file the form before you begin accepting wagers. 1040 a After that, file the form by July 1 of each year. 1040 a Also, see Form 730, later. 1040 a Form 720, Quarterly Federal Excise Tax Return. 1040 a File this form by the last day of the month following the calendar quarter. 1040 a Use this form to report a wide variety of excise taxes, including: Communications and air transportation taxes, Fuel taxes, Retail tax, Ship passenger tax, and Manufacturers taxes. 1040 a Form 730, Monthly Tax Return for Wagers. 1040 a Use this form to pay an excise tax on wagers you accept. 1040 a File this form for each month by the last day of the following month. 1040 a Also, see Form 11-C, earlier. 1040 a Form 2290, Heavy Highway Vehicle Use Tax Return. 1040 a Use this form to pay the federal use tax on heavy highway vehicles registered in your name. 1040 a File this form by the last day of the month following the month of the vehicle's first taxable use in the tax period. 1040 a The tax period begins on July 1 and ends the following June 30. 1040 a You must pay the full year's tax on all vehicles you have in use during the month of July. 1040 a You must also pay a partial-year tax on taxable vehicles that you put into use in a month after July. 1040 a For more information, see the Instructions for Form 2290. 1040 a Fiscal-year taxpayers. 1040 a   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. 1040 a Adjustments for Saturday, Sunday, or legal holidays. 1040 a   Generally, if a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next day that is not a Saturday, Sunday, or legal holiday. 1040 a For excise taxes, there are two exceptions to this rule. 1040 a For deposits of regular method taxes, if the due date is a Saturday, Sunday, or legal holiday, the due date is the immediately preceding day that is not a Saturday, Sunday, or legal holiday. 1040 a Under the special September deposit rules, if the due date falls on a Saturday, the deposit is due on the preceding Friday. 1040 a If the due date falls on a Sunday, the deposit is due on the following Monday. 1040 a For more information, see the Instructions for Form 720. 1040 a The Excise Tax Calendar has been adjusted for all of these provisions. 1040 a Regular method taxes. 1040 a   These are taxes, other than alternative method taxes used for communication and air transportation taxes, reported on Form 720 for which deposits are required. 1040 a First Quarter The first quarter of a calendar year is made up of January, February, and March. 1040 a Second Quarter The second quarter of a calendar year is made up of April, May, and June. 1040 a Third Quarter The third quarter of a calendar year is made up of July, August, and September. 1040 a Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. 1040 a How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. 1040 a Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. 1040 a Free help with your tax return. 1040 a   Free help in preparing your return is available nationwide from IRS-certified volunteers. 1040 a The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. 1040 a The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 1040 a Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040 a Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 1040 a To find the nearest VITA or TCE site, visit IRS. 1040 a gov or call 1-800-906-9887. 1040 a   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040 a To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040 a aarp. 1040 a org/money/taxaide or call 1-888-227-7669. 1040 a   For more information on these programs, go to IRS. 1040 a gov and enter “VITA” in the search box. 1040 a Internet. 1040 a IRS. 1040 a gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. 1040 a Apply for an Employer Identification Number (EIN). 1040 a Go to IRS. 1040 a gov and enter Apply for an EIN in the search box. 1040 a Request an Electronic Filing PIN by going to IRS. 1040 a gov and entering Electronic Filing PIN in the search box. 1040 a Check the status of your 2013 refund with Where's My Refund? Go to IRS. 1040 a gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040 a If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040 a Checking the status of your amended return. 1040 a Go to IRS. 1040 a gov and enter Where's My Amended Return in the search box. 1040 a Download forms, instructions, and publications, including some accessible versions. 1040 a Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. 1040 a gov or IRS2Go. 1040 a Tax return and tax account transcripts are generally available for the current year and past three years. 1040 a Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040 a gov. 1040 a Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 1040 a Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040 a gov. 1040 a Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. 1040 a gov or IRS2Go. 1040 a Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. 1040 a An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. 1040 a Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. 1040 a If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. 1040 a Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1040 a Locate the nearest volunteer help site with the VITA Locator Tool on IRS. 1040 a gov. 1040 a Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040 a The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 1040 a Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. 1040 a AARP offers the Tax-Aide counseling program as part of the TCE program. 1040 a Visit AARP's website to find the nearest Tax-Aide location. 1040 a Research your tax questions. 1040 a Search publications and instructions by topic or keyword. 1040 a Read the Internal Revenue Code, regulations, or other official guidance. 1040 a Read Internal Revenue Bulletins. 1040 a Sign up to receive local and national tax news by email. 1040 a Phone. 1040 a You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1040 a Download the free IRS2Go mobile app from the iTunes app store or from Google Play. 1040 a Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 1040 a Call to locate the nearest volunteer help site, 1-800-906-9887. 1040 a Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040 a The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 1040 a Most VITA and TCE sites offer free electronic filing. 1040 a Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 1040 a Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 1040 a Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. 1040 a The automated Where's My Refund? information is available 24 hours a day, 7 days a week. 1040 a If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040 a Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 1040 a Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040 a Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 1040 a Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 1040 a Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). 1040 a You should receive your order within 10 business days. 1040 a Call to order transcripts of your tax returns or tax account, 1-800-908-9946. 1040 a Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. 1040 a Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. 1040 a Call to ask tax questions, 1-800-829-1040. 1040 a Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 1040 a The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 1040 a These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. 1040 a gsa. 1040 a gov/fedrelay. 1040 a Walk-in. 1040 a You can find a selection of forms, publications and services — in-person, face-to-face. 1040 a Products. 1040 a You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040 a Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040 a Services. 1040 a You can walk in to your local TAC most business days for personal, face-to-face tax help. 1040 a An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 1040 a If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. 1040 a No appointment is necessary—just walk in. 1040 a Before visiting, check www. 1040 a irs. 1040 a gov/localcontacts for hours of operation and services provided. 1040 a Mail. 1040 a You can send your order for forms, instructions, and publications to the address below. 1040 a You should receive a response within 10 business days after your request is received. 1040 a  Internal Revenue Service 1201 N. 1040 a Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. 1040 a   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040 a Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 1040 a What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. 1040 a We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 1040 a You face (or your business is facing) an immediate threat of adverse action. 1040 a You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 1040 a   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 1040 a Here's why we can help: TAS is an independent organization within the IRS. 1040 a Our advocates know how to work with the IRS. 1040 a Our services are free and tailored to meet your needs. 1040 a We have offices in every state, the District of Columbia, and Puerto Rico. 1040 a How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. 1040 a irs. 1040 a gov/advocate, or call us toll-free at 1-877-777-4778. 1040 a How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 1040 a If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 1040 a irs. 1040 a gov/sams. 1040 a Low Income Taxpayer Clinics. 1040 a   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. 1040 a Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 1040 a Visit www. 1040 a TaxpayerAdvocate. 1040 a irs. 1040 a gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 1040 a gnewbus01 Prev  Up  Next   Home   More Online Publications