File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Income Tax 2012

Amend Federal Tax Return2010 Form 10401040 Form FreeH&r Block Tax Software1040 Ez Tax Forms1040ez Tax TableWww Myfreetaxes Com UpstreetfreetaxFree E-file State TaxesIrs Gov FormsTax Forms 2011Form 1040ez 2014How Do I Amend A Tax Return For 2010Free Tax Filing For Low IncomeIrs Forms For 2012How To File 2008 Taxes Free OnlineAarp Tax LocationsHelp With 1040xFile Past Taxes OnlineIrs 2011 Tax Form1090ez2011 Tax Tables 1040ez1040 X1040ez Fill In FormIrs 1040ez 2011 FormTaxes AmendmentFree State Tax Extension1040x Amendment FormWww Irs Gov Amended ReturnTurbotax Freedom Edition1040 State Tax FormForm 1040 EzHow To Amend A Tax Return Already FiledH&r Block Ez Form2011 Irs Form 1040ez1040ez Forms 2014Amendment TaxesIrs 1040ez Form 2011Tax Planning Us 2009 TaxesAmend Taxes OnlineHow To File State And Federal Taxes For Free

Income Tax 2012

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

COLA Increases for Dollar Limitations on Benefits and Contributions

The Internal Revenue Code provides for dollar limitations on benefits and contributions under qualified retirement plans. IRC Section 415 requires the limits to be adjusted annually for cost-of-living increases. The IRS announced on October 31, 2013 cost-of-living adjustments applicable to dollar limitations for pension plans and other items for tax year 2014.

Please see our COLA Increases Table for prior years' dollar limitations and Internal Revenue Code references.


 

  2014 2013

2012

IRAs

IRA Contribution Limit 5,500 5,500 $5,000
IRA Catch-Up Contributions 1,000 1,000 1,000

IRA AGI Deduction Phase-out Starting at

Joint Return 96,000 95,000 92,000
Single or Head of Household 60,000 59,000 58,000

SEP

SEP Minimum Compensation 550 550 550
SEP Maximum Contribution 52,000 51,000 50,000
SEP Maximum Compensation 260,000 255,000 250,000

SIMPLE Plans

SIMPLE Maximum Contributions 12,000 12,000 11,500
Catch-up Contributions 2,500 2,500 2,500

401(k), 403(b), Profit-Sharing Plans, etc.

Annual Compensation 260,000 255,000 250,000
Elective Deferrals 17,500 17,500 17,000
Catch-up Contributions 5,500 5,500 5,500
Defined Contribution Limits 52,000 51,000 50,000
ESOP Limits 1,050,000
210,000

1,035,000

205,000

1,015,000

200,000

Other

HCE Threshold 115,000 115,000 115,000
Defined Benefit Limits 210,000 205,000 200,000
Key Employee 170,000 165,000 165,000
457 Elective Deferrals 17,500 17,500 17,000
Control Employee (board member or officer) 105,000 100,000 100,000
Control Employee (compensation-based) 210,000 205,000 205,000
Taxable Wage Base 117,000 113,700 110,100

 

Page Last Reviewed or Updated: 08-Nov-2013

The Income Tax 2012

Income tax 2012 Index A Accounting method: Accrual method, Accounting Method Cash method, Accounting Method Assistance (see Tax help) B Business: Expenses, Business Expenses Start-up costs, Business Start-Up Costs Use of car, Car and Truck Expenses Use of home, Business Use of Your Home C Car and truck expenses, Car and Truck Expenses Corporation, Corporations. Income tax 2012 D Depositing taxes, Depositing Taxes Depreciation, Depreciation E Employer identification number (EIN), Employer Identification Number (EIN) Employment taxes: Defined, Employment Taxes Records to keep, Employment taxes. Income tax 2012 Estimated tax, Estimated tax. Income tax 2012 Excise taxes, Excise Taxes F Form: 1099-MISC, Form 1099-MISC. Income tax 2012 11-C, Form 11-C. Income tax 2012 1128, Changing your tax year. Income tax 2012 2290, Form 2290. Income tax 2012 720, Form 720. Income tax 2012 730, Form 730. Income tax 2012 8300, Form 8300. Income tax 2012 8829, Which form do I file? I-9, Form I-9. Income tax 2012 SS-4, Applying for an EIN. Income tax 2012 W-2, Form W-2 Wage Reporting, Form W-2. Income tax 2012 W-4, Form W-4. Income tax 2012 W-9, Other payee. Income tax 2012 FUTA tax, Federal Unemployment (FUTA) Tax H Help (see Tax help) Help from Small Business Administration, Small Business Administration I Identification numbers, Identification Numbers Income tax, Income Tax, Federal Income, Social Security, and Medicare Taxes Information returns, Information Returns Inventories, Accounting Method L Limited liability company, Limited liability company. Income tax 2012 M Medicare tax, Federal Income, Social Security, and Medicare Taxes More Information (see Tax help) More information (see Tax help) O Office in home, Business Use of Your Home P Partnership, Partnerships. Income tax 2012 Penalties, Penalties Publications (see Tax help) R Recordkeeping, Recordkeeping Records, how long to keep, How Long To Keep Records S S corporation, S corporations. Income tax 2012 Self-employment tax, Self-Employment Tax Small Business Administration, Small Business Administration Social security tax, Federal Income, Social Security, and Medicare Taxes Sole proprietorship, Sole proprietorships. Income tax 2012 Start-up costs, Business Start-Up Costs T Tax help, How to Get More Information Tax year, Tax Year Taxes: Employment, Employment Taxes Estimated, Estimated tax. Income tax 2012 Excise, Excise Taxes How to deposit, Depositing Taxes Income, Income Tax Self-employment, Self-Employment Tax Unemployment (FUTA), Federal Unemployment (FUTA) Tax Taxpayer Advocate, Taxpayer Advocate Service. Income tax 2012 TTY/TDD information, How to Get More Information U Unemployment (FUTA) tax, Federal Unemployment (FUTA) Tax Prev  Up     Home   More Online Publications