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2008 Amended Tax Return Instructions

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2008 Amended Tax Return Instructions

2008 amended tax return instructions 18. 2008 amended tax return instructions   Appendix This appendix contains models of the certificates, waivers, reports, and statements discussed in Part One. 2008 amended tax return instructions Model Certificate A   STATEMENT OF SUBSEQUENT SELLER     1. 2008 amended tax return instructions                 Name, address, and employer identification number of seller in subsequent sale             2. 2008 amended tax return instructions                 Name, address, and employer identification number of the buyer in subsequent sale             3. 2008 amended tax return instructions         Date and location of subsequent sale             4. 2008 amended tax return instructions         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. 2008 amended tax return instructions       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. 2008 amended tax return instructions                   Signature and date signed                   Printed or typed name of person signing this report                   Title—   Model Certificate B   FIRST TAXPAYER'S REPORT   1. 2008 amended tax return instructions                     First Taxpayer's name, address and employer identification number     2. 2008 amended tax return instructions                     Name, address, and employer identification number of the buyer of the taxable fuel subject to tax     3. 2008 amended tax return instructions           Date and location of removal, entry, or sale       4. 2008 amended tax return instructions           Volume and type of taxable fuel removed, entered or sold     5. 2008 amended tax return instructions 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. 2008 amended tax return instructions           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. 2008 amended tax return instructions       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. 2008 amended tax return instructions             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. 2008 amended tax return instructions                 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. 2008 amended tax return instructions                       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. 2008 amended tax return instructions )                 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. 2008 amended tax return instructions       This certificate applies to the following (complete as applicable):       If this is a single purchase certificate, check here and enter:     1. 2008 amended tax return instructions Invoice or delivery ticket number       2. 2008 amended tax return instructions (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. 2008 amended tax return instructions Effective date       2. 2008 amended tax return instructions Expiration date       (period not to exceed 1 year after the effective date)       3. 2008 amended tax return instructions Type (or types) of gasoline blendstocks     4. 2008 amended tax return instructions 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. 2008 amended tax return instructions         Buyer will provide a new certificate to the seller if any information in this certificate changes. 2008 amended tax return instructions       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. 2008 amended tax return instructions 4081-4(b)(3) of the Manufacturers and Retailers Excise Tax Regulations. 2008 amended tax return instructions       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. 2008 amended tax return instructions       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. 2008 amended tax return instructions     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. 2008 amended tax return instructions       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. 2008 amended tax return instructions             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. 2008 amended tax return instructions )         (Buyer) certifies the following under penalties of perjury:       Name of buyer         Buyer is a registered feedstock user with registration number . 2008 amended tax return instructions Buyer's registration has not been revoked     or suspended. 2008 amended tax return instructions         The kerosene to which this certificate applies will be used by Buyer for a feedstock purpose. 2008 amended tax return instructions                 This certificate applies to percent of Buyer's purchases from (name, address, and employer     identification number of seller) as follows (complete as applicable):       1. 2008 amended tax return instructions A single purchase on invoice or delivery ticket number . 2008 amended tax return instructions                 2. 2008 amended tax return instructions All purchases between (effective date) and (expiration date) (period not to exceed     one year after the effective date) under account or order number(s) . 2008 amended tax return instructions If this certificate applies only to Buyer's     purchases for certain locations, check here and list the locations. 2008 amended tax return instructions                                   If Buyer sells the kerosene to which this certificate relates, Buyer will be liable for tax on that sale. 2008 amended tax return instructions                 Buyer will provide a new certificate to the seller if any information in this certificate changes. 2008 amended tax return instructions                 If Buyer violates the terms of this certificate, the Internal Revenue Service may revoke the Buyer's registration. 2008 amended tax return instructions                 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. 2008 amended tax return instructions             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. 2008 amended tax return instructions )                                         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. 2008 amended tax return instructions       This certificate applies to the following (complete as applicable):               If this is a single purchase certificate, check here and enter:       1. 2008 amended tax return instructions Invoice or delivery ticket number       2. 2008 amended tax return instructions (Gasoline gallon equivalents)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:         1. 2008 amended tax return instructions Effective date         2. 2008 amended tax return instructions Expiration date         (period not to exceed 1 year after the effective date)         3. 2008 amended tax return instructions 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. 2008 amended tax return instructions       Buyer will provide a new certificate to the seller if any information in this certificate changes. 2008 amended tax return instructions       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. 2008 amended tax return instructions       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. 2008 amended tax return instructions     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. 2008 amended tax return instructions       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. 2008 amended tax return instructions             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. 2008 amended tax return instructions )           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). 2008 amended tax return instructions       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. 2008 amended tax return instructions Buyer's registration has not been suspended or revoked by the Internal Revenue Service. 2008 amended tax return instructions       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. 2008 amended tax return instructions Invoice or delivery ticket number       2. 2008 amended tax return instructions Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. 2008 amended tax return instructions Effective date       2. 2008 amended tax return instructions Expiration date (period not to exceed 1 year after the effective date)       3. 2008 amended tax return instructions Buyer's account number       Buyer agrees to provide the person liable for tax with a new certificate if any information in this certificate changes. 2008 amended tax return instructions       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. 2008 amended tax return instructions       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. 2008 amended tax return instructions       Buyer understands that it must be prepared to establish by satisfactory evidence the purpose for which the     fuel purchased under this certificate was used. 2008 amended tax return instructions     Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. 2008 amended tax return instructions     If Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's right to provide a certificate. 2008 amended tax return instructions       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. 2008 amended tax return instructions           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. 2008 amended tax return instructions )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. 2008 amended tax return instructions The kerosene to which this waiver relates is purchased for — (check one):       1. 2008 amended tax return instructions □ Use on a farm for farming purposes,       2. 2008 amended tax return instructions □ Use in foreign trade (reciprocal benefits required for foreign registered airlines),       3. 2008 amended tax return instructions □ Use in certain helicopter and fixed-wing air ambulance uses,       4. 2008 amended tax return instructions □ The exclusive use of a qualified blood collector organization,       5. 2008 amended tax return instructions □ The exclusive use of a nonprofit educational organization,       6. 2008 amended tax return instructions □ Use in an aircraft owned by an aircraft museum,       7. 2008 amended tax return instructions □ Use in military aircraft, or       8. 2008 amended tax return instructions □ Use in commercial aviation (other than foreign trade). 2008 amended tax return instructions     B. 2008 amended tax return instructions This waiver applies to the following (complete as applicable):       This is a single purchase waiver:           1. 2008 amended tax return instructions Invoice or delivery ticket number           2. 2008 amended tax return instructions Number of gallons       This is a waiver covering all purchases under a specified account or order number:           1. 2008 amended tax return instructions Effective date           2. 2008 amended tax return instructions Expiration date (period not to exceed 1 year after the effective date)           3. 2008 amended tax return instructions Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. 2008 amended tax return instructions       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. 2008 amended tax return instructions       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. 2008 amended tax return instructions       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. 2008 amended tax return instructions       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. 2008 amended tax return instructions           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. 2008 amended tax return instructions )                       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. 2008 amended tax return instructions       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. 2008 amended tax return instructions Invoice or delivery ticket number       2. 2008 amended tax return instructions Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. 2008 amended tax return instructions Effective date       2. 2008 amended tax return instructions Expiration date (period not to exceed 1 year after the effective date)       3. 2008 amended tax return instructions Buyer's account number       Buyer will provide a new certificate to the vendor if any information in this certificate changes. 2008 amended tax return instructions       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. 2008 amended tax return instructions       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. 2008 amended tax return instructions       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. 2008 amended tax return instructions           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. 2008 amended tax return instructions )                       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. 2008 amended tax return instructions       This waiver applies to the following (complete as applicable):     This is a single purchase waiver:       1. 2008 amended tax return instructions Invoice or delivery ticket number       2. 2008 amended tax return instructions Number of gallons     This is a waiver covering all purchases under a specified account or order number:       1. 2008 amended tax return instructions Effective date       2. 2008 amended tax return instructions Expiration date (period not to exceed 1 year after the effective date)       3. 2008 amended tax return instructions Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. 2008 amended tax return instructions       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. 2008 amended tax return instructions       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. 2008 amended tax return instructions       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. 2008 amended tax return instructions       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. 2008 amended tax return instructions           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. 2008 amended tax return instructions )     The undersigned biodiesel producer (“Producer”) hereby certifies the following under penalties of perjury:   1. 2008 amended tax return instructions             Producer's name, address, and employer identification number (EIN)   2. 2008 amended tax return instructions             Name, address, and EIN of person buying the biodiesel from Producer   3. 2008 amended tax return instructions       Date and location of sale to buyer   4. 2008 amended tax return instructions This certificate applies to gallons of biodiesel. 2008 amended tax return instructions   5. 2008 amended tax return instructions 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. 2008 amended tax return instructions             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. 2008 amended tax return instructions Original Certificate Identification Number (only in the case of certificates reissued to a reseller after return of the original certificate). 2008 amended tax return instructions       Producer is registered as a biodiesel producer with registration number . 2008 amended tax return instructions  Producer's registration has not been suspended or revoked by the Internal Revenue Service. 2008 amended tax return instructions       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. 2008 amended tax return instructions S. 2008 amended tax return instructions C. 2008 amended tax return instructions 7545). 2008 amended tax return instructions       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. 2008 amended tax return instructions           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. 2008 amended tax return instructions )               Name, Address, and Employer Identification Number of Vendor     The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:     A. 2008 amended tax return instructions 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. 2008 amended tax return instructions     B. 2008 amended tax return instructions This certificate applies to the following (complete as applicable):       1. 2008 amended tax return instructions   If this is a single purchase certificate, check here □ and enter:           a. 2008 amended tax return instructions Invoice or delivery ticket number           b. 2008 amended tax return instructions Number of gallons       2. 2008 amended tax return instructions   If this is a certificate covering all purchases under a specified account or order number, check here □  and enter:           a. 2008 amended tax return instructions Effective date           b. 2008 amended tax return instructions Expiration date   (period not to exceed 1 year after effective date)           c. 2008 amended tax return instructions Buyer's account or order number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. 2008 amended tax return instructions     ▪ 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. 2008 amended tax return instructions     ▪ 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. 2008 amended tax return instructions     ▪ 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. 2008 amended tax return instructions           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. 2008 amended tax return instructions )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. 2008 amended tax return instructions The kerosene to which this certificate relates is purchased for a nonexempt use in noncommercial aviation. 2008 amended tax return instructions     B. 2008 amended tax return instructions This certificate applies to the following (complete as applicable):       1. 2008 amended tax return instructions   If this is a single purchase certificate, check here □ and enter:           a. 2008 amended tax return instructions Invoice or delivery ticket number           b. 2008 amended tax return instructions Number of gallons       2. 2008 amended tax return instructions   This is a certificate covering all purchases under a specified account or order number:           a. 2008 amended tax return instructions Effective date           b. 2008 amended tax return instructions Expiration date   (period not to exceed 1 year after effective date)           c. 2008 amended tax return instructions Buyer's account number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. 2008 amended tax return instructions     ▪ 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. 2008 amended tax return instructions     ▪ 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. 2008 amended tax return instructions           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. 2008 amended tax return instructions )               Name, Address, and Employer Identification Number of Credit Card Issuer. 2008 amended tax return instructions     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. 2008 amended tax return instructions Buyer will use the taxable fuel to which this certificate relates for the exclusive use of a state; or     B. 2008 amended tax return instructions Buyer will use the gasoline to which this certificate relates for the exclusive use of a nonprofit educational organization. 2008 amended tax return instructions     C. 2008 amended tax return instructions This certificate applies to all purchases made with the credit card identified below during the period specified:           a. 2008 amended tax return instructions Effective date of certificate           b. 2008 amended tax return instructions Expiration date of certificate   (period not to exceed 2 years after effective date)           c. 2008 amended tax return instructions Buyer's account number     ▪ Buyer will provide a new certificate to the credit card issuer if any information in this certificate changes. 2008 amended tax return instructions     ▪ 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. 2008 amended tax return instructions     ▪ 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. 2008 amended tax return instructions     ▪ 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. 2008 amended tax return instructions           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. 2008 amended tax return instructions )     The undersigned biodiesel producer (“Reseller”) hereby certifies the following under penalties of perjury:   1. 2008 amended tax return instructions                   Reseller's name, address, and employer identification number (EIN)   2. 2008 amended tax return instructions                   Name, address, and EIN of Reseller's buyer   3. 2008 amended tax return instructions       Date and location of sale to buyer   4. 2008 amended tax return instructions Volume of biodiesel sold   5. 2008 amended tax return instructions 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. 2008 amended tax return instructions       Reseller has not been notified by the Internal Revenue Service that its right to provide a certificate or statement has been withdrawn. 2008 amended tax return instructions       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. 2008 amended tax return instructions           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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Businesses and Nonprofits

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The 2008 Amended Tax Return Instructions

2008 amended tax return instructions Index A Assistance (see Tax help) C Carryback period, When To Use an NOL Carryback, waiving, Waiving the Carryback Period Carryforward period, When To Use an NOL Carryover from 2012 to 2013 Estates and trusts, Estates and trusts. 2008 amended tax return instructions Worksheet instructions, Worksheet Instructions Claiming an NOL deduction, How To Claim an NOL Deduction D Deducting a carryback, Deducting a Carryback Deducting a carryforward, Deducting a Carryforward Domestic production activities deduction, Domestic production activities deduction (line 23). 2008 amended tax return instructions , Modified taxable income. 2008 amended tax return instructions E Eligible loss, Eligible loss. 2008 amended tax return instructions F Farming business, Farming business. 2008 amended tax return instructions Farming loss, Farming loss. 2008 amended tax return instructions Figuring an NOL Capital losses, Adjustments for capital losses (lines 19–22). 2008 amended tax return instructions Carryover, How To Figure an NOL Carryover Form 1045, Schedule A, Form 1045, Schedule A. 2008 amended tax return instructions NOL deduction, NOLs from other years (line 24). 2008 amended tax return instructions Nonbusiness deductions, Nonbusiness deductions (line 6). 2008 amended tax return instructions Nonbusiness income, Nonbusiness income (line 7). 2008 amended tax return instructions Filing status, change in, Change in Filing Status Form 1045, Schedule A, Form 1045, Schedule A. 2008 amended tax return instructions Form 1045, Schedule B, Form 1045, Schedule B. 2008 amended tax return instructions Forms and schedules Form 1040X, Form 1040X. 2008 amended tax return instructions Form 1045, Form 1045. 2008 amended tax return instructions Form 1045, Schedule A, Form 1045, Schedule A. 2008 amended tax return instructions Form 1045, Schedule B, Form 1045, Schedule B. 2008 amended tax return instructions Free tax services, Free help with your tax return. 2008 amended tax return instructions Future developments, Reminders H Help (see Tax help) How to carry an NOL back or forward, How To Carry an NOL Back or Forward How to figure an NOL, How To Figure an NOL I Illustrated forms and schedules Form 1045, Illustrated Form 1045 Form 1045, Schedule A, Illustrated Form 1045, Schedule A Form 1045, Schedule B, Form 1045, Schedule B. 2008 amended tax return instructions M Marital status, change in, Change in Marital Status Missing children, photographs of, Reminders Modified taxable income, Modified taxable income. 2008 amended tax return instructions N NOL resulting in no taxable income, NOL resulting in no taxable income. 2008 amended tax return instructions NOL year, Introduction, NOL year. 2008 amended tax return instructions P Publications (see Tax help) Q Qualified disaster loss, Qualified disaster loss. 2008 amended tax return instructions Qualified small business, Qualified small business. 2008 amended tax return instructions R Refiguring tax, Refiguring your tax. 2008 amended tax return instructions S Specified liability loss, Specified liability loss. 2008 amended tax return instructions Steps in figuring NOL, NOL Steps T Tax help, How To Get Tax Help W Waiving the 10-year carryback, Waiving the 10-year carryback. 2008 amended tax return instructions Waiving the 5-year carryback, Waiving the 5-year carryback. 2008 amended tax return instructions Waiving the carryback period, Waiving the Carryback Period When to use an NOL, When To Use an NOL Worksheet (Continued), Carryover from 2012 to 2013, Prev  Up     Home   More Online Publications