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File Taxes From 2012

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File Taxes From 2012

File taxes from 2012 Index , Hardest Hit Fund and Emergency Homeowners' Loan Programs. File taxes from 2012 , Form 1098. File taxes from 2012 , How To Report, Form 1098. File taxes from 2012 A Acquisition debt, Fully deductible interest. File taxes from 2012 , Home Acquisition Debt, Part of home not a qualified home. File taxes from 2012 Alimony, Divorced or separated individuals. File taxes from 2012 Amortization Points, General Rule Appraisal fees, Amounts charged for services. File taxes from 2012 Armed forces Housing allowance, Ministers' and military housing allowance. File taxes from 2012 Assistance (see Tax help) Average mortgage balance, Average Mortgage Balance B Borrowers More than one, More than one borrower. File taxes from 2012 Seller-paid points, treatment by buyer, Treatment by buyer. File taxes from 2012 Business Average mortgage balance, total amount of interest otherwise allowable to each activity, Line 13 Mortgage proceeds used for, Mortgage proceeds used for business or investment. File taxes from 2012 C Clergy Ministers' and military housing allowance, Ministers' and military housing allowance. File taxes from 2012 Cooperative housing, Cooperative apartment owner. File taxes from 2012 , Cooperative apartment owner. File taxes from 2012 , Special Rule for Tenant-Stockholders in Cooperative Housing Corporations, Form 1098. File taxes from 2012 Cost of home or improvements, Cost of home or improvements. File taxes from 2012 Credits, Mortgage interest credit. File taxes from 2012 D Date of mortgage, Date of the mortgage. File taxes from 2012 Debt Choice to treat as not secured by home, Choice to treat the debt as not secured by your home. File taxes from 2012 Grandfathered, Fully deductible interest. File taxes from 2012 , Grandfathered Debt, Line-of-credit mortgage. File taxes from 2012 Home acquisition, Fully deductible interest. File taxes from 2012 , Home Acquisition Debt Home equity, Fully deductible interest. File taxes from 2012 , Home Equity Debt Home equity only (Table 1), Home equity debt only. File taxes from 2012 Not secured by home, Debt not secured by home. File taxes from 2012 Secured, Secured Debt Deductions, Part I. File taxes from 2012 Home Mortgage Interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. File taxes from 2012 Home office, Office in home. File taxes from 2012 Mortgage insurance premiums, Claiming your deductible mortgage insurance premiums. File taxes from 2012 Points, General Rule, Claiming your deductible points. File taxes from 2012 Deed preparation costs, Amounts charged for services. File taxes from 2012 Divorced taxpayers, Divorced or separated individuals. File taxes from 2012 , Acquiring an interest in a home because of a divorce. File taxes from 2012 E Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Programs. File taxes from 2012 Equity debt, Fully deductible interest. File taxes from 2012 , Home Equity Debt, Fair market value (FMV). File taxes from 2012 Equity debt only (Table 1), Home equity debt only. File taxes from 2012 F Fair market value (FMV), Fair market value (FMV). File taxes from 2012 Fees Appraisal, Amounts charged for services. File taxes from 2012 Notaries, Amounts charged for services. File taxes from 2012 Points (see Points) Figures (see Tables and figures) Form 1040, Schedule A, How To Report, Table 2. File taxes from 2012 Where To Deduct Your Interest Expense Form 1040, Schedule C or C-EZ, Table 2. File taxes from 2012 Where To Deduct Your Interest Expense Form 1040, Schedule E, Table 2. File taxes from 2012 Where To Deduct Your Interest Expense Form 1040, Schedule F, Table 2. File taxes from 2012 Where To Deduct Your Interest Expense Form 1098, Form 1098, Mortgage Interest Statement Mortgage insurance premiums, Form 1098. File taxes from 2012 Form 8396, Mortgage interest credit. File taxes from 2012 Free tax services, Free help with your tax return. File taxes from 2012 G Grandfathered debt, Fully deductible interest. File taxes from 2012 , Grandfathered Debt, Line-of-credit mortgage. File taxes from 2012 Ground rents, Redeemable ground rents. File taxes from 2012 H Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Programs. File taxes from 2012 Help (see Tax help) Home, Publication 936 - Introductory Material Acquisition debt, Fully deductible interest. File taxes from 2012 , Home Acquisition Debt Construction, Home under construction. File taxes from 2012 Cost of, Cost of home or improvements. File taxes from 2012 Destroyed, Home destroyed. File taxes from 2012 Divided use, Divided use of your home. File taxes from 2012 , Part of home not a qualified home. File taxes from 2012 , Part of home not a qualified home. File taxes from 2012 Equity debt, Fully deductible interest. File taxes from 2012 , Home Equity Debt Equity debt only (Table 1), Home equity debt only. File taxes from 2012 Fair market value, Fair market value (FMV). File taxes from 2012 Grandfathered debt, Fully deductible interest. File taxes from 2012 , Grandfathered Debt, Line-of-credit mortgage. File taxes from 2012 Improvement loan, points, Home improvement loan. File taxes from 2012 Main, Main home. File taxes from 2012 Office in, Office in home. File taxes from 2012 Qualified, Qualified Home Renting out part of, Renting out part of home. File taxes from 2012 Sale of, Sale of home. File taxes from 2012 Second, Second home. File taxes from 2012 Time-sharing arrangements, Time-sharing arrangements. File taxes from 2012 Housing allowance Ministers and military, Ministers' and military housing allowance. File taxes from 2012 I Improvements Cost of, Cost of home or improvements. File taxes from 2012 Home acquisition debt, Mortgage treated as used to buy, build, or improve home. File taxes from 2012 Points, Home improvement loan. File taxes from 2012 Substantial, Substantial improvement. File taxes from 2012 Interest, Part I. File taxes from 2012 Home Mortgage Interest (see also Mortgage interest) Interest rate method, Interest paid divided by interest rate method. File taxes from 2012 Refunded, Refunds of interest. File taxes from 2012 , Refunded interest. File taxes from 2012 Where to deduct, Table 2. File taxes from 2012 Where To Deduct Your Interest Expense Investments Average mortgage balance and total amount of interest allowable, Line 13 Mortgage proceeds used for, Mortgage proceeds invested in tax-exempt securities. File taxes from 2012 , Mortgage proceeds used for business or investment. File taxes from 2012 J Joint returns, Married taxpayers. File taxes from 2012 L Lender mortgage statements, Statements provided by your lender. File taxes from 2012 Limits Cooperative housing, mortgage interest deduction, Limits on deduction. File taxes from 2012 Deductibility of mortgage insurance premiums, Limit on deduction. File taxes from 2012 Deductibility of points, Limits on deduction. File taxes from 2012 Home acquisition debt, Home acquisition debt limit. File taxes from 2012 Home equity debt, Home equity debt limit. File taxes from 2012 Home mortgage interest deduction, Form 1098. File taxes from 2012 Qualified loan limit, Table 1. File taxes from 2012 Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. File taxes from 2012 , Average Mortgage Balance Line-of-credit mortgage, Line-of-credit mortgage. File taxes from 2012 Loans, Mortgage proceeds used for business or investment. File taxes from 2012 , Mortgage treated as used to buy, build, or improve home. File taxes from 2012 (see also Mortgages) Home improvement, points, Home improvement loan. File taxes from 2012 Qualified loan limit, Table 1. File taxes from 2012 Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. File taxes from 2012 M Main home, Main home. File taxes from 2012 Married taxpayers, Married taxpayers. File taxes from 2012 Military housing allowance, Ministers' and military housing allowance. File taxes from 2012 Ministers' housing allowance, Ministers' and military housing allowance. File taxes from 2012 Missing children, photographs of, Reminders Mixed-use mortgages, Mixed-use mortgages. File taxes from 2012 Mortgage insurance premiums Claiming deductible, Claiming your deductible mortgage insurance premiums. File taxes from 2012 Mortgage interest, Publication 936 - Introductory Material, Part I. File taxes from 2012 Home Mortgage Interest Cooperative housing, Figuring deductible home mortgage interest. File taxes from 2012 Credit, Mortgage interest credit. File taxes from 2012 Fully deductible interest, Fully deductible interest. File taxes from 2012 Home mortgage interest, Part I. File taxes from 2012 Home Mortgage Interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. File taxes from 2012 How to report, How To Report Late payment charges, Late payment charge on mortgage payment. File taxes from 2012 Limits on deduction, Part II. File taxes from 2012 Limits on Home Mortgage Interest Deduction Ministers' and military housing allowance, Ministers' and military housing allowance. File taxes from 2012 Prepaid interest, Prepaid interest. File taxes from 2012 , Prepaid interest on Form 1098. File taxes from 2012 Prepayment penalty, Mortgage prepayment penalty. File taxes from 2012 Refunds, Refunds of interest. File taxes from 2012 , Refunded interest. File taxes from 2012 Sale of home, Sale of home. File taxes from 2012 Special situations, Special Situations Statement, Form 1098, Mortgage Interest Statement Where to deduct, Table 2. File taxes from 2012 Where To Deduct Your Interest Expense Worksheet to figure (Table 1), Table 1. File taxes from 2012 Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. File taxes from 2012 Mortgages Assistance payments (under sec. File taxes from 2012 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act. File taxes from 2012 Average balance, Average Mortgage Balance Date of, Date of the mortgage. File taxes from 2012 Ending early, Mortgage ending early. File taxes from 2012 Late qualifying, Mortgage that qualifies later. File taxes from 2012 Line-of-credit, Line-of-credit mortgage. File taxes from 2012 Mixed-use, Mixed-use mortgages. File taxes from 2012 Preparation costs for note or deed of trust, Amounts charged for services. File taxes from 2012 Proceeds invested in tax-exempt securities, Mortgage proceeds invested in tax-exempt securities. File taxes from 2012 Proceeds used for business, Mortgage proceeds used for business or investment. File taxes from 2012 Proceeds used for investment, Mortgage proceeds used for business or investment. File taxes from 2012 Qualified loan limit, Table 1. File taxes from 2012 Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. File taxes from 2012 , Average Mortgage Balance Refinanced, Refinancing. File taxes from 2012 , Refinanced home acquisition debt. File taxes from 2012 , Refinanced grandfathered debt. File taxes from 2012 Reverse, Reverse mortgages. File taxes from 2012 Statements provided by lender, Statements provided by your lender. File taxes from 2012 To buy, build, or improve, Mortgage treated as used to buy, build, or improve home. File taxes from 2012 Wraparound, Wraparound mortgage. File taxes from 2012 N Nonredeemable ground rents, Nonredeemable ground rents. File taxes from 2012 Notary fees, Amounts charged for services. File taxes from 2012 O Office in home, Office in home. File taxes from 2012 P Penalties Mortgage prepayment, Mortgage prepayment penalty. File taxes from 2012 Points, Points, Deduction Allowed in Year Paid, Form 1098. File taxes from 2012 Claiming deductible, Claiming your deductible points. File taxes from 2012 Exception to general rule, Deduction Allowed in Year Paid Excess, Excess points. File taxes from 2012 Funds provided less than, Funds provided are less than points. File taxes from 2012 General rule, General Rule Home improvement loans, Home improvement loan. File taxes from 2012 Seller paid, Points paid by the seller. File taxes from 2012 Prepaid interest, Prepaid interest. File taxes from 2012 , Prepaid interest on Form 1098. File taxes from 2012 Prepayment penalties, Mortgage prepayment penalty. File taxes from 2012 Publications (see Tax help) Q Qualified homes, Qualified Home Qualified loan limit Average mortgage balance, Average Mortgage Balance Worksheet to figure (Table 1), Table 1. File taxes from 2012 Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. File taxes from 2012 R Redeemable ground rents, Redeemable ground rents. File taxes from 2012 Refinancing, Refinancing. File taxes from 2012 Grandfathered debt, Refinanced grandfathered debt. File taxes from 2012 Home acquisition debt, Refinanced home acquisition debt. File taxes from 2012 Refunds, Refunds of interest. File taxes from 2012 , Refunded interest. File taxes from 2012 Rent Nonredeemable ground rents, Nonredeemable ground rents. File taxes from 2012 Redeemable ground rents, Redeemable ground rents. File taxes from 2012 Rental payments, Rental payments. File taxes from 2012 Renting of home Part of, Renting out part of home. File taxes from 2012 Time-sharing arrangements, Rental of time-share. File taxes from 2012 Repairs, Substantial improvement. File taxes from 2012 Reverse Mortgages, Reverse mortgages. File taxes from 2012 S Sale of home, Sale of home. File taxes from 2012 Second home, Second home. File taxes from 2012 , Deduction Allowed in Year Paid Secured debt, Secured Debt Seller-paid points, Points paid by the seller. File taxes from 2012 Separate returns, Separate returns. File taxes from 2012 Separated taxpayers, Divorced or separated individuals. File taxes from 2012 Spouses, Married taxpayers. File taxes from 2012 Statements provided by lender, Statements provided by your lender. File taxes from 2012 Stock Cooperative housing, Stock used to secure debt. File taxes from 2012 T Tables and figures Deductible home mortgage interest Fully deductible, determination of (Figure A), Fully deductible interest. File taxes from 2012 How to figure (Table 1), Table 1. File taxes from 2012 Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. File taxes from 2012 Mortgage to buy, build, or improve home (Figure C), Mortgage treated as used to buy, build, or improve home. File taxes from 2012 Points (Figure B), Points Qualified loan limit worksheet (Table 1), Table 1. File taxes from 2012 Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. File taxes from 2012 Tax credits, Mortgage interest credit. File taxes from 2012 Tax help, How To Get Tax Help Tax-exempt securities Mortgage proceeds invested in, Mortgage proceeds invested in tax-exempt securities. File taxes from 2012 Time-sharing arrangements, Time-sharing arrangements. File taxes from 2012 V Valuation Fair market value, Fair market value (FMV). File taxes from 2012 W Worksheets Deductible home mortgage interest, Table 1. File taxes from 2012 Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. File taxes from 2012 Qualified loan limit, Table 1. File taxes from 2012 Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. File taxes from 2012 Wraparound mortgages, Wraparound mortgage. File taxes from 2012 Prev  Up     Home   More Online Publications
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Tax Information for Other Non-Profits

Life Cycle of an Exempt Organization
Links to helpful information about points of intersection between tax-exempt organizations and the IRS, including access to explanatory information and forms that an organization may need to file with the IRS.

Requirements for Exemption
A brief description of the requirements for exemption under the Internal Revenue Code, other than section 501(c)(3).

Application for recognition of exemption
Procedures for applying for exemption under IRC section 501(c).

Exempt Organizations - Required Filings
Federal annual tax filings for tax-exempt organizations.

Solicitation Notice
A brief description of the solicitation notice requirements under IRC section 6113.

Proxy tax: Tax-exempt organization fails to notify members that dues are nondeductible lobbying/political expenditures
A description of the notice, reporting, and tax requirements for certain tax-exempt organizations that incur nondeductible lobbying and political expenditures.

Employment Taxes for Exempt Organizations
Links to information about employment taxes for tax-exempt organizations.

Recent Items of Interest to Other Non-Profit Organizations
Recent items of interest to nonprofit organizations other than charitable organizations.

Tax-Exempt Organizations and Political Campaign Intervention
IRS materials on political campaign intervention by tax-exempt organizations.

Unrelated Business Income Tax
Unrelated business income tax requirements for tax-exempt organizations.

Publication 4221-NC, Compliance Guide for Tax-Exempt Organizations (Other than Charities)
A publication discussing activities that could jeopardize a tax-exempt organization's exempt status and identifying general compliance requirements on recordkeeping, reporting, and disclosure for exempt organizations.

Page Last Reviewed or Updated: 06-Mar-2014

The File Taxes From 2012

File taxes from 2012 18. File taxes from 2012   Appendix This appendix contains models of the certificates, waivers, reports, and statements discussed in Part One. File taxes from 2012 Model Certificate A   STATEMENT OF SUBSEQUENT SELLER     1. File taxes from 2012                 Name, address, and employer identification number of seller in subsequent sale             2. File taxes from 2012                 Name, address, and employer identification number of the buyer in subsequent sale             3. File taxes from 2012         Date and location of subsequent sale             4. File taxes from 2012         Volume and type of taxable fuel sold               The undersigned seller (“Seller”) has received the copy of the first taxpayer's report provided with this statement in     connection with Seller's purchase of the taxable fuel described in this statement. File taxes from 2012       Under penalties of perjury, Seller declares that Seller has examined this statement, including any accompanying     schedules and statements, and, to the best of Seller's knowledge and belief, they are true, correct and complete. File taxes from 2012                   Signature and date signed                   Printed or typed name of person signing this report                   Title—   Model Certificate B   FIRST TAXPAYER'S REPORT   1. File taxes from 2012                     First Taxpayer's name, address and employer identification number     2. File taxes from 2012                     Name, address, and employer identification number of the buyer of the taxable fuel subject to tax     3. File taxes from 2012           Date and location of removal, entry, or sale       4. File taxes from 2012           Volume and type of taxable fuel removed, entered or sold     5. File taxes from 2012 Check type of taxable event:         Removal from refinery         Entry into United States         Bulk transfer from terminal by unregistered position holder       Bulk transfer not received at an approved terminal       Sale within the bulk transfer/terminal system       Removal at the terminal rack         Removal or sale by the blender                   6. File taxes from 2012           Amount of federal excise tax paid on account of the removal, entry, or sale                   The undersigned taxpayer (“Taxpayer”) has not received, and will not claim, a credit with respect to, or a refund of, the tax     on the taxable fuel to which this form relates. File taxes from 2012       Under penalties of perjury, Taxpayer declares that Taxpayer has examined this statement, including any accompanying     schedules and statements, and to the best of Taxpayer's knowledge and belief, they are true, correct and complete. File taxes from 2012             Signature and date signed               Printed or typed name of person signing this report               Title     Model Certificate C   NOTIFICATION CERTIFICATE OF TAXABLE FUEL REGISTRANT                           Name, address, and employer identification number of person receiving certificate       The undersigned taxable registrant (“Registrant”) hereby certifies under penalties of perjury that Registrant is registered     by the Internal Revenue Service with registration number and that Registrant's registration has not     been revoked or suspended by the Internal Revenue Service. File taxes from 2012                 Registrant understands that the fraudulent use of this certificate may subject Registrant and all parties making such     fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. File taxes from 2012                       Signature and date signed                         Printed or typed name of person signing                         Title of person signing                         Name of Registrant                         Employer identification number                         Address of Registrant     Model Certificate D   CERTIFICATE OF PERSON BUYING GASOLINE BLENDSTOCKS FOR USE OTHER THAN IN THE PRODUCTION OF FINISHED GASOLINE     (To support tax-free sales (other than LUST) under section 4081 of the Internal Revenue Code. File taxes from 2012 )                 Name, address, and employer identification number of seller       The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:       The gasoline blendstocks to which this certificate relates will not be used to produce finished gasoline. File taxes from 2012       This certificate applies to the following (complete as applicable):       If this is a single purchase certificate, check here and enter:     1. File taxes from 2012 Invoice or delivery ticket number       2. File taxes from 2012 (number of gallons) of(type of gasoline blendstocks)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:     1. File taxes from 2012 Effective date       2. File taxes from 2012 Expiration date       (period not to exceed 1 year after the effective date)       3. File taxes from 2012 Type (or types) of gasoline blendstocks     4. File taxes from 2012 Buyer's account or order number         Buyer will not claim a credit or refund under section 6427(h) of the Internal Revenue Code for any gasoline blendstocks     covered by this certificate. File taxes from 2012         Buyer will provide a new certificate to the seller if any information in this certificate changes. File taxes from 2012       If Buyer resells the gasoline blendstocks to which this certificate relates, Buyer will be liable for tax unless Buyer obtains a     certificate from the purchaser stating that the gasoline blendstocks will not be used to produce finished gasoline and otherwise complies with the conditions of §48. File taxes from 2012 4081-4(b)(3) of the Manufacturers and Retailers Excise Tax Regulations. File taxes from 2012       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. File taxes from 2012       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. File taxes from 2012     In addition, the Internal Revenue Service has not notified Buyer that the right to provide a certificate has been withdrawn from a purchaser to which Buyer sells gasoline blendstocks tax free. File taxes from 2012       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use     of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. File taxes from 2012             Signature and date signed               Printed or typed name of person signing               Title of person signing               Name of Buyer               Employer identification number               Address of Buyer     Model Certificate G   CERTIFICATE OF REGISTERED FEEDSTOCK USER     (To support tax-free removals and entries (other than LUST) of kerosene under section 4082 of the Internal Revenue Code. File taxes from 2012 )         (Buyer) certifies the following under penalties of perjury:       Name of buyer         Buyer is a registered feedstock user with registration number . File taxes from 2012 Buyer's registration has not been revoked     or suspended. File taxes from 2012         The kerosene to which this certificate applies will be used by Buyer for a feedstock purpose. File taxes from 2012                 This certificate applies to percent of Buyer's purchases from (name, address, and employer     identification number of seller) as follows (complete as applicable):       1. File taxes from 2012 A single purchase on invoice or delivery ticket number . File taxes from 2012                 2. File taxes from 2012 All purchases between (effective date) and (expiration date) (period not to exceed     one year after the effective date) under account or order number(s) . File taxes from 2012 If this certificate applies only to Buyer's     purchases for certain locations, check here and list the locations. File taxes from 2012                                   If Buyer sells the kerosene to which this certificate relates, Buyer will be liable for tax on that sale. File taxes from 2012                 Buyer will provide a new certificate to the seller if any information in this certificate changes. File taxes from 2012                 If Buyer violates the terms of this certificate, the Internal Revenue Service may revoke the Buyer's registration. File taxes from 2012                 Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use of     this certificate to a fine or imprisonment, or both, together with the costs of prosecution. File taxes from 2012             Printed or typed name of person signing               Title of person signing               Employer identification number               Address of Buyer               Signature and date signed     Model Certificate J   CERTIFICATE OF PERSON BUYING COMPRESSED NATURAL GAS (CNG) FOR A NONTAXABLE USE     (To support tax-free sales of CNG under section 4041 of the Internal Revenue Code. File taxes from 2012 )                                         Name, address, and employer identification number of seller                   (“Buyer”) certifies the following under penalties of perjury:     Name of buyer                     The CNG to which this certificate relates will be used in a nontaxable use. File taxes from 2012       This certificate applies to the following (complete as applicable):               If this is a single purchase certificate, check here and enter:       1. File taxes from 2012 Invoice or delivery ticket number       2. File taxes from 2012 (Gasoline gallon equivalents)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:         1. File taxes from 2012 Effective date         2. File taxes from 2012 Expiration date         (period not to exceed 1 year after the effective date)         3. File taxes from 2012 Buyer's account or order number       Buyer will not claim a credit or refund under section 6427 of the Internal Revenue Code for any CNG to which this certificate relates. File taxes from 2012       Buyer will provide a new certificate to the seller if any information in this certificate changes. File taxes from 2012       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. File taxes from 2012       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. File taxes from 2012     In addition, the Internal Revenue Service has not notified Buyer that the right to provide a certificate has been withdrawn     from a purchaser to which Buyer sells CNG tax free. File taxes from 2012       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use     of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. File taxes from 2012             Printed or typed name of person signing               Title of person signing             Employer identification number               Address of Buyer               Signature and date signed     Model Certificate K   CERTIFICATE OF PERSON BUYING KEROSENE FOR USE IN AVIATION FOR     COMMERCIAL AVIATION OR NONTAXABLE USE     (To support operator liability for tax on removals of kerosene for use in aviation directly into the fuel tank of an aircraft in commercial aviation pursuant to § 4081 of the Internal Revenue Code or to support a tax rate of zero under § 4041(c) pursuant to §§4041(c) and 4082. File taxes from 2012 )           Name, address, and employer identification number of position holder       The undersigned aircraft operator (“Buyer”) hereby certifies the following under the penalties of perjury:       The kerosene for use in aviation to which this certificate relates is purchased (check one): for     use on a farm for farming purposes; for use in foreign trade (reciprocal benefits required for foreign registered airlines); for use in certain helicopter and fixed-wing air ambulance uses; for use other than as a fuel in the propulsion engine of an aircraft; for the exclusive use of a qualified blood collector organization; for the exclusive use of a nonprofit educational organization; for the exclusive use of a state; for use in an aircraft owned by an aircraft museum; for use in military aircraft; or for use in commercial aviation (other than foreign trade). File taxes from 2012       With respect to kerosene for use in aviation purchased after June 30, 2005, for use in commercial aviation     (other than foreign trade), Buyer's registration number is. File taxes from 2012 Buyer's registration has not been suspended or revoked by the Internal Revenue Service. File taxes from 2012       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. File taxes from 2012 Invoice or delivery ticket number       2. File taxes from 2012 Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. File taxes from 2012 Effective date       2. File taxes from 2012 Expiration date (period not to exceed 1 year after the effective date)       3. File taxes from 2012 Buyer's account number       Buyer agrees to provide the person liable for tax with a new certificate if any information in this certificate changes. File taxes from 2012       If the kerosene for use in aviation to which this certificate relates is being bought for use in commercial aviation     (other than foreign trade), Buyer is liable for tax on its use of the fuel and will pay that tax to the government. File taxes from 2012       If Buyer sells or uses the kerosene for use in aviation to which this certificate relates for a use other than the use     stated above, Buyer will be liable for tax. File taxes from 2012       Buyer understands that it must be prepared to establish by satisfactory evidence the purpose for which the     fuel purchased under this certificate was used. File taxes from 2012     Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. File taxes from 2012     If Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's right to provide a certificate. File taxes from 2012       The fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use of this certificate     to a fine or imprisonment, or both, together with the costs of prosecution. File taxes from 2012           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Waiver L WAIVER FOR USE BY ULTIMATE PURCHASERS OF KEROSENE FOR CERTAIN USES IN AVIATION (To support vendor's claim for a credit or payment under § 6427(l)(4)(C)(i) of the Internal Revenue Code. File taxes from 2012 )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. File taxes from 2012 The kerosene to which this waiver relates is purchased for — (check one):       1. File taxes from 2012 □ Use on a farm for farming purposes,       2. File taxes from 2012 □ Use in foreign trade (reciprocal benefits required for foreign registered airlines),       3. File taxes from 2012 □ Use in certain helicopter and fixed-wing air ambulance uses,       4. File taxes from 2012 □ The exclusive use of a qualified blood collector organization,       5. File taxes from 2012 □ The exclusive use of a nonprofit educational organization,       6. File taxes from 2012 □ Use in an aircraft owned by an aircraft museum,       7. File taxes from 2012 □ Use in military aircraft, or       8. File taxes from 2012 □ Use in commercial aviation (other than foreign trade). File taxes from 2012     B. File taxes from 2012 This waiver applies to the following (complete as applicable):       This is a single purchase waiver:           1. File taxes from 2012 Invoice or delivery ticket number           2. File taxes from 2012 Number of gallons       This is a waiver covering all purchases under a specified account or order number:           1. File taxes from 2012 Effective date           2. File taxes from 2012 Expiration date (period not to exceed 1 year after the effective date)           3. File taxes from 2012 Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. File taxes from 2012       If Buyer uses the kerosene for use in aviation to which this waiver relates for a use other than the use stated above, Buyer will be liable for tax. File taxes from 2012       Buyer understands that by signing this waiver, Buyer gives up its right to claim any credit or payment for the kerosene for use in aviation used in a nontaxable use. File taxes from 2012       Buyer acknowledges that it has not and will not claim any credit or payment for the kerosene for use in aviation to which this waiver relates. File taxes from 2012       Buyer understands that the fraudulent use of this waiver may subject Buyer and all parties making such fraudulent use of this waiver to a fine or imprisonment, or both, together with the costs of prosecution. File taxes from 2012           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate M   CERTIFICATE FOR STATE USE OR NONPROFIT EDUCATIONAL     ORGANIZATION USE     (To support vendor's claim for a credit or payment under § 6416(a)(4) of the Internal Revenue Code. File taxes from 2012 )                       Name, address, and employer identification number of ultimate vendor       The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under the penalties of perjury:       Buyer will use the gasoline or aviation gasoline to which this certificate relates (check one):     For the exclusive use of a state or local government; or     For the exclusive use of a nonprofit educational organization. File taxes from 2012       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. File taxes from 2012 Invoice or delivery ticket number       2. File taxes from 2012 Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. File taxes from 2012 Effective date       2. File taxes from 2012 Expiration date (period not to exceed 1 year after the effective date)       3. File taxes from 2012 Buyer's account number       Buyer will provide a new certificate to the vendor if any information in this certificate changes. File taxes from 2012       Buyer understands that by signing this certificate, Buyer gives up its right to claim any credit or payment for the gasoline or aviation gasoline to which this certificate relates. File taxes from 2012       Buyer acknowledges that it has not and will not claim any credit or payment for the gasoline or aviation gasoline to which this certificate relates. File taxes from 2012       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. File taxes from 2012           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Waiver N   WAIVER FOR USE BY ULTIMATE PURCHASERS OF DIESEL FUEL OR     KEROSENE USED IN INTERCITY BUS TRANSPORTATION     (To support vendor's claim for a credit or payment under § 6427 of the Internal Revenue Code. File taxes from 2012 )                       Name, address, and employer identification number of ultimate vendor       The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under the penalties of perjury:       The diesel fuel or kerosene to which this waiver relates is purchased for use in intercity bus transportation. File taxes from 2012       This waiver applies to the following (complete as applicable):     This is a single purchase waiver:       1. File taxes from 2012 Invoice or delivery ticket number       2. File taxes from 2012 Number of gallons     This is a waiver covering all purchases under a specified account or order number:       1. File taxes from 2012 Effective date       2. File taxes from 2012 Expiration date (period not to exceed 1 year after the effective date)       3. File taxes from 2012 Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. File taxes from 2012       If Buyer uses the diesel fuel or kerosene to which this waiver relates for a use other than in intercity bus transportation, Buyer will be liable for tax. File taxes from 2012       Buyer understands that by signing this waiver, Buyer gives up its right to claim any credit or payment for the diesel fuel or kerosene used in intercity bus transportation. File taxes from 2012       Buyer acknowledges that it has not and will not claim any credit or payment for the diesel fuel or kerosene to which this waiver relates. File taxes from 2012       Buyer understands that the fraudulent use of this waiver may subject Buyer and all parties making such fraudulent use of this waiver to a fine or imprisonment, or both, together with the costs of prosecution. File taxes from 2012           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate O   CERTIFICATE FOR BIODIESEL     Certificate Identification Number:     (To support a claim related to biodiesel or a biodiesel mixture under section 6426 of the Internal Revenue Code. File taxes from 2012 )     The undersigned biodiesel producer (“Producer”) hereby certifies the following under penalties of perjury:   1. File taxes from 2012             Producer's name, address, and employer identification number (EIN)   2. File taxes from 2012             Name, address, and EIN of person buying the biodiesel from Producer   3. File taxes from 2012       Date and location of sale to buyer   4. File taxes from 2012 This certificate applies to gallons of biodiesel. File taxes from 2012   5. File taxes from 2012 Producer certifies that the biodiesel to which this certificate relates is:       % Agri-biodiesel (derived solely from virgin oils)       % Biodiesel other than agri-biodiesel       This certificate applies to the following sale:       Invoice or delivery ticket number       Total number of gallons of biodiesel sold under that invoice or delivery ticket number (including biodiesel not covered by this certificate)       Total number of certificates issued for that invoice or delivery ticket number   6. File taxes from 2012             Name, address, and employer identification number of reseller to whom certificate is issued (only in the case of certificates reissued to a reseller after the return of the original certificate)   7. File taxes from 2012 Original Certificate Identification Number (only in the case of certificates reissued to a reseller after return of the original certificate). File taxes from 2012       Producer is registered as a biodiesel producer with registration number . File taxes from 2012  Producer's registration has not been suspended or revoked by the Internal Revenue Service. File taxes from 2012       Producer certifies that the biodiesel to which this certificate relates in monoalkyl esters of long chain fatty acids derived from plant or animal matter that meets the requirements of the American Society of Testing and Materials D6751 and the registration requirements for fuels and fuel additives established by EPA under section 211 of the Clean Air Act (42 U. File taxes from 2012 S. File taxes from 2012 C. File taxes from 2012 7545). File taxes from 2012       Producer understands that the fraudulent use of this certificate may subject Producer and all parties making any fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. File taxes from 2012           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Model Certificate P CERTIFICATE OF STATE USE (To support vendor's claim for credit or payment under section 6427 of the Internal Revenue Code. File taxes from 2012 )               Name, Address, and Employer Identification Number of Vendor     The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:     A. File taxes from 2012 Buyer will use the diesel fuel or kerosene to which this certificate relates for the exclusive use of a state or local government, or the District of Columbia. File taxes from 2012     B. File taxes from 2012 This certificate applies to the following (complete as applicable):       1. File taxes from 2012   If this is a single purchase certificate, check here □ and enter:           a. File taxes from 2012 Invoice or delivery ticket number           b. File taxes from 2012 Number of gallons       2. File taxes from 2012   If this is a certificate covering all purchases under a specified account or order number, check here □  and enter:           a. File taxes from 2012 Effective date           b. File taxes from 2012 Expiration date   (period not to exceed 1 year after effective date)           c. File taxes from 2012 Buyer's account or order number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. File taxes from 2012     ▪ If Buyer uses the diesel fuel or kerosene to which this certificate relates for a purpose other than stated in the certificate, Buyer will be liable for any tax. File taxes from 2012     ▪ Buyer acknowledges that it has not and will not claim any credit or payment for the diesel fuel or kerosene to which this certificate relates. File taxes from 2012     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. File taxes from 2012           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate Q CERTIFICATE OF ULTIMATE PURCHASER OF KEROSENE FOR USE IN NONEXEMPT, NONCOMMERCIAL AVIATION (To support vendor's claim for credit or payment under section 6427(l)(4)(C)(ii) of the Internal Revenue Code. File taxes from 2012 )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. File taxes from 2012 The kerosene to which this certificate relates is purchased for a nonexempt use in noncommercial aviation. File taxes from 2012     B. File taxes from 2012 This certificate applies to the following (complete as applicable):       1. File taxes from 2012   If this is a single purchase certificate, check here □ and enter:           a. File taxes from 2012 Invoice or delivery ticket number           b. File taxes from 2012 Number of gallons       2. File taxes from 2012   This is a certificate covering all purchases under a specified account or order number:           a. File taxes from 2012 Effective date           b. File taxes from 2012 Expiration date   (period not to exceed 1 year after effective date)           c. File taxes from 2012 Buyer's account number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. File taxes from 2012     ▪ If Buyer uses the kerosene to which this certificate relates for a use other than the nontaxable use stated above, Buyer will be liable for tax. File taxes from 2012     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. File taxes from 2012           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate R CERTIFICATE OF BUYER OF TAXABLE FUEL FOR USE BY A STATE OR NONPROFIT EDUCATIONAL ORGANIZATION (To support credit card issuer's claim for credit, refund, or payment under section 6416(a)(4)(B) or section 6427(l)(5)(D) of the Internal Revenue Code. File taxes from 2012 )               Name, Address, and Employer Identification Number of Credit Card Issuer. File taxes from 2012     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. File taxes from 2012 Buyer will use the taxable fuel to which this certificate relates for the exclusive use of a state; or     B. File taxes from 2012 Buyer will use the gasoline to which this certificate relates for the exclusive use of a nonprofit educational organization. File taxes from 2012     C. File taxes from 2012 This certificate applies to all purchases made with the credit card identified below during the period specified:           a. File taxes from 2012 Effective date of certificate           b. File taxes from 2012 Expiration date of certificate   (period not to exceed 2 years after effective date)           c. File taxes from 2012 Buyer's account number     ▪ Buyer will provide a new certificate to the credit card issuer if any information in this certificate changes. File taxes from 2012     ▪ Buyer understands that by signing this certificate, Buyer gives up its right to claim a credit or payment for the taxable fuel purchased with the credit card to which this certificate relates. File taxes from 2012     ▪ Buyer acknowledges that it has not and will not claim any credit or payment for the taxable fuel purchased with the credit card to which this certificate relates. File taxes from 2012     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. File taxes from 2012           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Statement S   STATEMENT OF BIODIESEL RESELLER     (To support a claim related to biodiesel or a biodiesel mixture under section 6426 of the Internal Revenue Code. File taxes from 2012 )     The undersigned biodiesel producer (“Reseller”) hereby certifies the following under penalties of perjury:   1. File taxes from 2012                   Reseller's name, address, and employer identification number (EIN)   2. File taxes from 2012                   Name, address, and EIN of Reseller's buyer   3. File taxes from 2012       Date and location of sale to buyer   4. File taxes from 2012 Volume of biodiesel sold   5. File taxes from 2012 Certificate Identification Number on the Certificate for Biodiesel       Reseller has bought the biodiesel described in the accompanying Certificate for Biodiesel and Reseller has no reason to believe that any information in the certificate is false. File taxes from 2012       Reseller has not been notified by the Internal Revenue Service that its right to provide a certificate or statement has been withdrawn. File taxes from 2012       Reseller understands that the fraudulent use of this statement may subject Reseller and all parties making any fraudulent use of this statement to a fine or imprisonment, or both, together with the costs of prosecution. File taxes from 2012           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Prev  Up  Next   Home   More Online Publications