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Tax Forms For 2010

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Tax Forms For 2010

Tax forms for 2010 18. Tax forms for 2010   Appendix This appendix contains models of the certificates, waivers, reports, and statements discussed in Part One. Tax forms for 2010 Model Certificate A   STATEMENT OF SUBSEQUENT SELLER     1. Tax forms for 2010                 Name, address, and employer identification number of seller in subsequent sale             2. Tax forms for 2010                 Name, address, and employer identification number of the buyer in subsequent sale             3. Tax forms for 2010         Date and location of subsequent sale             4. Tax forms for 2010         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. Tax forms for 2010       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. Tax forms for 2010                   Signature and date signed                   Printed or typed name of person signing this report                   Title—   Model Certificate B   FIRST TAXPAYER'S REPORT   1. Tax forms for 2010                     First Taxpayer's name, address and employer identification number     2. Tax forms for 2010                     Name, address, and employer identification number of the buyer of the taxable fuel subject to tax     3. Tax forms for 2010           Date and location of removal, entry, or sale       4. Tax forms for 2010           Volume and type of taxable fuel removed, entered or sold     5. Tax forms for 2010 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. Tax forms for 2010           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. Tax forms for 2010       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. Tax forms for 2010             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. Tax forms for 2010                 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. Tax forms for 2010                       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. Tax forms for 2010 )                 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. Tax forms for 2010       This certificate applies to the following (complete as applicable):       If this is a single purchase certificate, check here and enter:     1. Tax forms for 2010 Invoice or delivery ticket number       2. Tax forms for 2010 (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. Tax forms for 2010 Effective date       2. Tax forms for 2010 Expiration date       (period not to exceed 1 year after the effective date)       3. Tax forms for 2010 Type (or types) of gasoline blendstocks     4. Tax forms for 2010 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. Tax forms for 2010         Buyer will provide a new certificate to the seller if any information in this certificate changes. Tax forms for 2010       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. Tax forms for 2010 4081-4(b)(3) of the Manufacturers and Retailers Excise Tax Regulations. Tax forms for 2010       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. Tax forms for 2010       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. Tax forms for 2010     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. Tax forms for 2010       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. Tax forms for 2010             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. Tax forms for 2010 )         (Buyer) certifies the following under penalties of perjury:       Name of buyer         Buyer is a registered feedstock user with registration number . Tax forms for 2010 Buyer's registration has not been revoked     or suspended. Tax forms for 2010         The kerosene to which this certificate applies will be used by Buyer for a feedstock purpose. Tax forms for 2010                 This certificate applies to percent of Buyer's purchases from (name, address, and employer     identification number of seller) as follows (complete as applicable):       1. Tax forms for 2010 A single purchase on invoice or delivery ticket number . Tax forms for 2010                 2. Tax forms for 2010 All purchases between (effective date) and (expiration date) (period not to exceed     one year after the effective date) under account or order number(s) . Tax forms for 2010 If this certificate applies only to Buyer's     purchases for certain locations, check here and list the locations. Tax forms for 2010                                   If Buyer sells the kerosene to which this certificate relates, Buyer will be liable for tax on that sale. Tax forms for 2010                 Buyer will provide a new certificate to the seller if any information in this certificate changes. Tax forms for 2010                 If Buyer violates the terms of this certificate, the Internal Revenue Service may revoke the Buyer's registration. Tax forms for 2010                 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. Tax forms for 2010             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. Tax forms for 2010 )                                         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. Tax forms for 2010       This certificate applies to the following (complete as applicable):               If this is a single purchase certificate, check here and enter:       1. Tax forms for 2010 Invoice or delivery ticket number       2. Tax forms for 2010 (Gasoline gallon equivalents)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:         1. Tax forms for 2010 Effective date         2. Tax forms for 2010 Expiration date         (period not to exceed 1 year after the effective date)         3. Tax forms for 2010 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. Tax forms for 2010       Buyer will provide a new certificate to the seller if any information in this certificate changes. Tax forms for 2010       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. Tax forms for 2010       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. Tax forms for 2010     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. Tax forms for 2010       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. Tax forms for 2010             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. Tax forms for 2010 )           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). Tax forms for 2010       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. Tax forms for 2010 Buyer's registration has not been suspended or revoked by the Internal Revenue Service. Tax forms for 2010       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. Tax forms for 2010 Invoice or delivery ticket number       2. Tax forms for 2010 Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. Tax forms for 2010 Effective date       2. Tax forms for 2010 Expiration date (period not to exceed 1 year after the effective date)       3. Tax forms for 2010 Buyer's account number       Buyer agrees to provide the person liable for tax with a new certificate if any information in this certificate changes. Tax forms for 2010       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. Tax forms for 2010       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. Tax forms for 2010       Buyer understands that it must be prepared to establish by satisfactory evidence the purpose for which the     fuel purchased under this certificate was used. Tax forms for 2010     Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. Tax forms for 2010     If Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's right to provide a certificate. Tax forms for 2010       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. Tax forms for 2010           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. Tax forms for 2010 )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. Tax forms for 2010 The kerosene to which this waiver relates is purchased for — (check one):       1. Tax forms for 2010 □ Use on a farm for farming purposes,       2. Tax forms for 2010 □ Use in foreign trade (reciprocal benefits required for foreign registered airlines),       3. Tax forms for 2010 □ Use in certain helicopter and fixed-wing air ambulance uses,       4. Tax forms for 2010 □ The exclusive use of a qualified blood collector organization,       5. Tax forms for 2010 □ The exclusive use of a nonprofit educational organization,       6. Tax forms for 2010 □ Use in an aircraft owned by an aircraft museum,       7. Tax forms for 2010 □ Use in military aircraft, or       8. Tax forms for 2010 □ Use in commercial aviation (other than foreign trade). Tax forms for 2010     B. Tax forms for 2010 This waiver applies to the following (complete as applicable):       This is a single purchase waiver:           1. Tax forms for 2010 Invoice or delivery ticket number           2. Tax forms for 2010 Number of gallons       This is a waiver covering all purchases under a specified account or order number:           1. Tax forms for 2010 Effective date           2. Tax forms for 2010 Expiration date (period not to exceed 1 year after the effective date)           3. Tax forms for 2010 Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. Tax forms for 2010       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. Tax forms for 2010       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. Tax forms for 2010       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. Tax forms for 2010       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. Tax forms for 2010           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. Tax forms for 2010 )                       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. Tax forms for 2010       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. Tax forms for 2010 Invoice or delivery ticket number       2. Tax forms for 2010 Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. Tax forms for 2010 Effective date       2. Tax forms for 2010 Expiration date (period not to exceed 1 year after the effective date)       3. Tax forms for 2010 Buyer's account number       Buyer will provide a new certificate to the vendor if any information in this certificate changes. Tax forms for 2010       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. Tax forms for 2010       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. Tax forms for 2010       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. Tax forms for 2010           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. Tax forms for 2010 )                       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. Tax forms for 2010       This waiver applies to the following (complete as applicable):     This is a single purchase waiver:       1. Tax forms for 2010 Invoice or delivery ticket number       2. Tax forms for 2010 Number of gallons     This is a waiver covering all purchases under a specified account or order number:       1. Tax forms for 2010 Effective date       2. Tax forms for 2010 Expiration date (period not to exceed 1 year after the effective date)       3. Tax forms for 2010 Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. Tax forms for 2010       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. Tax forms for 2010       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. Tax forms for 2010       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. Tax forms for 2010       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. Tax forms for 2010           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. Tax forms for 2010 )     The undersigned biodiesel producer (“Producer”) hereby certifies the following under penalties of perjury:   1. Tax forms for 2010             Producer's name, address, and employer identification number (EIN)   2. Tax forms for 2010             Name, address, and EIN of person buying the biodiesel from Producer   3. Tax forms for 2010       Date and location of sale to buyer   4. Tax forms for 2010 This certificate applies to gallons of biodiesel. Tax forms for 2010   5. Tax forms for 2010 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. Tax forms for 2010             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. Tax forms for 2010 Original Certificate Identification Number (only in the case of certificates reissued to a reseller after return of the original certificate). Tax forms for 2010       Producer is registered as a biodiesel producer with registration number . Tax forms for 2010  Producer's registration has not been suspended or revoked by the Internal Revenue Service. Tax forms for 2010       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. Tax forms for 2010 S. Tax forms for 2010 C. Tax forms for 2010 7545). Tax forms for 2010       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. Tax forms for 2010           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. Tax forms for 2010 )               Name, Address, and Employer Identification Number of Vendor     The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:     A. Tax forms for 2010 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. Tax forms for 2010     B. Tax forms for 2010 This certificate applies to the following (complete as applicable):       1. Tax forms for 2010   If this is a single purchase certificate, check here □ and enter:           a. Tax forms for 2010 Invoice or delivery ticket number           b. Tax forms for 2010 Number of gallons       2. Tax forms for 2010   If this is a certificate covering all purchases under a specified account or order number, check here □  and enter:           a. Tax forms for 2010 Effective date           b. Tax forms for 2010 Expiration date   (period not to exceed 1 year after effective date)           c. Tax forms for 2010 Buyer's account or order number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. Tax forms for 2010     ▪ 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. Tax forms for 2010     ▪ 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. Tax forms for 2010     ▪ 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. Tax forms for 2010           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. Tax forms for 2010 )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. Tax forms for 2010 The kerosene to which this certificate relates is purchased for a nonexempt use in noncommercial aviation. Tax forms for 2010     B. Tax forms for 2010 This certificate applies to the following (complete as applicable):       1. Tax forms for 2010   If this is a single purchase certificate, check here □ and enter:           a. Tax forms for 2010 Invoice or delivery ticket number           b. Tax forms for 2010 Number of gallons       2. Tax forms for 2010   This is a certificate covering all purchases under a specified account or order number:           a. Tax forms for 2010 Effective date           b. Tax forms for 2010 Expiration date   (period not to exceed 1 year after effective date)           c. Tax forms for 2010 Buyer's account number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. Tax forms for 2010     ▪ 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. Tax forms for 2010     ▪ 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. Tax forms for 2010           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. Tax forms for 2010 )               Name, Address, and Employer Identification Number of Credit Card Issuer. Tax forms for 2010     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. Tax forms for 2010 Buyer will use the taxable fuel to which this certificate relates for the exclusive use of a state; or     B. Tax forms for 2010 Buyer will use the gasoline to which this certificate relates for the exclusive use of a nonprofit educational organization. Tax forms for 2010     C. Tax forms for 2010 This certificate applies to all purchases made with the credit card identified below during the period specified:           a. Tax forms for 2010 Effective date of certificate           b. Tax forms for 2010 Expiration date of certificate   (period not to exceed 2 years after effective date)           c. Tax forms for 2010 Buyer's account number     ▪ Buyer will provide a new certificate to the credit card issuer if any information in this certificate changes. Tax forms for 2010     ▪ 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. Tax forms for 2010     ▪ 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. Tax forms for 2010     ▪ 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. Tax forms for 2010           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. Tax forms for 2010 )     The undersigned biodiesel producer (“Reseller”) hereby certifies the following under penalties of perjury:   1. Tax forms for 2010                   Reseller's name, address, and employer identification number (EIN)   2. Tax forms for 2010                   Name, address, and EIN of Reseller's buyer   3. Tax forms for 2010       Date and location of sale to buyer   4. Tax forms for 2010 Volume of biodiesel sold   5. Tax forms for 2010 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. Tax forms for 2010       Reseller has not been notified by the Internal Revenue Service that its right to provide a certificate or statement has been withdrawn. Tax forms for 2010       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. Tax forms for 2010           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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Operating a Business

Employer ID Number (EIN)
An Employer Identification Number (EIN) is also known as a federal tax identification number, and is used to identify a business entity. Find out if you need an EIN and how to apply for one.

Recordkeeping
Unless you are a professional bookkeeper, you probably don't like to spend valuable business time keeping records. But keeping good records can actually help you save money.

Business Name Change
Explanation for businesses on how to make a name change.

Businesses with Employees
If you operate a business and have employees, then this section has the information you will need. You will find resources on hiring, recordkeeping and other topics such as employment taxes, and wage reporting requirements.

Paying Independent Contractors
If you pay independent contractors, you may have to file Form 1099-MISC, Miscellaneous Income, to report payments for services performed for your trade or business.

What is Taxable and Nontaxable Income?
You can receive income in the form of money, property, or services. This section lists many kinds of income that are taxable or nontaxable.

Filing and Paying Your Business Taxes
This section discusses business taxes you may have to pay and the forms you may have to file. It also discusses taxpayer identification numbers.

e-File Form 940, 941 or 944 for Small Businesses
Learn your options for e-filing form 940, 941 or 944.

Estimated Taxes
Federal income tax is a pay-as-you-go tax. You must pay the tax as you earn or receive income during the year. There are two ways to pay as you go: withholding, and estimated taxes.

Business Expenses
You can deduct the cost of operating your business. These costs are known as business expenses. These are costs you do not have to capitalize or include in the cost of goods sold.

Business Tax Credits
A list of forms for claiming business tax credits, and a brief explanation about when carryovers, and credits cease.

Intangibles
Intangible Property is property that has value but cannot be seen or touched. Generally, you can either amortize or depreciate intangible property.

Avoiding Problems
This section provides links to resources to help the small business owner create a recordkeeping system, get the latest on the cash vs. accrual accounting methods, and tips on understanding their IRS notice, what to do if you haven’t filed a tax return, and how to recognize and avoid tax scams.

Closing a Business
There is more involved in closing your business than just locking the doors. This section provides procedures for getting out of business, including what forms to file and how to handle additional revenue received or expenses you may incur.

IRS Tax Calendar for Small Businesses and Self-Employed
The tax calendar is available for downloading and printing, or you can view it online.

Retirement Plans
The advantages of a retirement plan are numerous. There are economic, business and tax advantages for your business, for your employees and for you. A retirement plan may give you an important competitive edge in attracting and keeping the best employees - and help you plan for your own retirement years. Visit the IRS Video Portal and search keyword "retire" for a more information about choosing, operating and maintaining your retirement plan.

References/Related Topics

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Page Last Reviewed or Updated: 21-Feb-2014

The Tax Forms For 2010

Tax forms for 2010 Publication 946 - Additional Material Table of Contents Appendix B — Table of Class Lives and Recovery PeriodsHow To Use the Tables This image is too large to be displayed in the current screen. Tax forms for 2010 Please click the link to view the image. Tax forms for 2010 Appendix A Please click here for the text description of the image. Tax forms for 2010 Table A-1 and A-2 Please click here for the text description of the image. Tax forms for 2010 Table A-3 and A-4 Please click here for the text description of the image. Tax forms for 2010 Table A-5 and A-6 This image is too large to be displayed in the current screen. Tax forms for 2010 Please click the link to view the image. Tax forms for 2010 Table A-7 This image is too large to be displayed in the current screen. Tax forms for 2010 Please click the link to view the image. Tax forms for 2010 Table A-8 This image is too large to be displayed in the current screen. Tax forms for 2010 Please click the link to view the image. Tax forms for 2010 Table A-8 (continued) This image is too large to be displayed in the current screen. Tax forms for 2010 Please click the link to view the image. Tax forms for 2010 Table A-9 This image is too large to be displayed in the current screen. Tax forms for 2010 Please click the link to view the image. Tax forms for 2010 Table A-9 (continued) This image is too large to be displayed in the current screen. Tax forms for 2010 Please click the link to view the image. Tax forms for 2010 Table A-10 This image is too large to be displayed in the current screen. Tax forms for 2010 Please click the link to view the image. Tax forms for 2010 Table A–10 (continued) This image is too large to be displayed in the current screen. Tax forms for 2010 Please click the link to view the image. Tax forms for 2010 Table A-11 Please click here for the text description of the image. Tax forms for 2010 Table A-11 (continued) This image is too large to be displayed in the current screen. Tax forms for 2010 Please click the link to view the image. Tax forms for 2010 Table A-12 This image is too large to be displayed in the current screen. Tax forms for 2010 Please click the link to view the image. Tax forms for 2010 Table A-12 (continued) This image is too large to be displayed in the current screen. Tax forms for 2010 Please click the link to view the image. Tax forms for 2010 Table A-13, A-14 and A-14 (continued. Tax forms for 2010 1) Please click here for the text description of the image. Tax forms for 2010 Table A-14 (continued. Tax forms for 2010 2) Please click here for the text description of the image. Tax forms for 2010 Table A-15 Please click here for the text description of the image. Tax forms for 2010 Table A-15 (continued) Please click here for the text description of the image. Tax forms for 2010 Table A-16 Please click here for the text description of the image. Tax forms for 2010 Table A-16 (continued) This image is too large to be displayed in the current screen. Tax forms for 2010 Please click the link to view the image. Tax forms for 2010 Table A-17 Please click here for the text description of the image. Tax forms for 2010 Table A-17 (continued) Please click here for the text description of the image. Tax forms for 2010 Table A-18 This image is too large to be displayed in the current screen. Tax forms for 2010 Please click the link to view the image. Tax forms for 2010 Table A-18 (continued) This image is too large to be displayed in the current screen. Tax forms for 2010 Please click the link to view the image. Tax forms for 2010 Table A-19 and Table A-20 Please click here for the text description of the image. Tax forms for 2010 Quality Indian Reservation Property Tables Please click here for the text description of the image. Tax forms for 2010 Qualified Indian Reservation Property Tables 2 Appendix B — Table of Class Lives and Recovery Periods The Table of Class Lives and Recovery Periods has two sections. Tax forms for 2010 The first section, Specific Depreciable Assets Used In All Business Activities, Except As Noted, generally lists assets used in all business activities. Tax forms for 2010 It is shown as Table B-1. Tax forms for 2010 The second section, Depreciable Assets Used In The Following Activities, describes assets used only in certain activities. Tax forms for 2010 It is shown as Table B-2. Tax forms for 2010 How To Use the Tables You will need to look at both Table B-1 and B-2 to find the correct recovery period. Tax forms for 2010 Generally, if the property is listed in Table B-1 you use the recovery period shown in that table. Tax forms for 2010 However, if the property is specifically listed in Table B-2 under the type of activity in which it is used, you use the recovery period listed under the activity in that table. Tax forms for 2010 Use the tables in the order shown below to determine the recovery period of your depreciable property. Tax forms for 2010 Table B-1. Tax forms for 2010   Check Table B-1 for a description of the property. Tax forms for 2010 If it is described in Table B-1, also check Table B-2 to find the activity in which the property is being used. Tax forms for 2010 If the activity is described in Table B-2, read the text (if any) under the title to determine if the property is specifically included in that asset class. Tax forms for 2010 If it is, use the recovery period shown in the appropriate column of Table B-2 following the description of the activity. Tax forms for 2010 If the activity is not described in Table B-2 or if the activity is described but the property either is not specifically included in or is specifically excluded from that asset class, then use the recovery period shown in the appropriate column following the description of the property in Table B-1. Tax forms for 2010 Tax-exempt use property subject to a lease. Tax forms for 2010   The recovery period for ADS cannot be less than 125 percent of the lease term for any property leased under a leasing arrangement to a tax-exempt organization, governmental unit, or foreign person or entity (other than a partnership). Tax forms for 2010 Table B-2. Tax forms for 2010   If the property is not listed in Table B-1, check Table B-2 to find the activity in which the property is being used and use the recovery period shown in the appropriate column following the description. Tax forms for 2010 Property not in either table. Tax forms for 2010   If the activity or the property is not included in either table, check the end of Table B-2 to find Certain Property for Which Recovery Periods Assigned. Tax forms for 2010 This property generally has a recovery period of 7 years for GDS or 12 years for ADS. Tax forms for 2010 See Which Property Class Applies Under GDS and Which Recovery Period Applies in chapter 4 for the class lives or the recovery periods for GDS and ADS for the following. Tax forms for 2010 Residential rental property and nonresidential real property (also see Appendix A, Chart 2). Tax forms for 2010 Qualified rent-to-own property. Tax forms for 2010 A motorsport entertainment complex placed in service before January 1, 2014. Tax forms for 2010 Any retail motor fuels outlet. Tax forms for 2010 Any qualified leasehold improvement property placed in service before January 1, 2014. Tax forms for 2010 Any qualified restaurant property placed in service before January 1, 2014. Tax forms for 2010 Initial clearing and grading land improvements for gas utility property and electric utility transmission and distribution plants. Tax forms for 2010 Any water utility property. Tax forms for 2010 Certain electric transmission property used in the transmission at 69 or more kilovolts of electricity for sale and placed in service after April 11, 2005. Tax forms for 2010 Natural gas gathering and distribution lines placed in service after April 11, 2005. Tax forms for 2010 Example 1. Tax forms for 2010 Richard Green is a paper manufacturer. Tax forms for 2010 During the year, he made substantial improvements to the land on which his paper plant is located. Tax forms for 2010 He checks Table B-1 and finds land improvements under asset class 00. Tax forms for 2010 3. Tax forms for 2010 He then checks Table B-2 and finds his activity, paper manufacturing, under asset class 26. Tax forms for 2010 1, Manufacture of Pulp and Paper. Tax forms for 2010 He uses the recovery period under this asset class because it specifically includes land improvements. Tax forms for 2010 The land improvements have a 13-year class life and a 7-year recovery period for GDS. Tax forms for 2010 If he elects to use ADS, the recovery period is 13 years. Tax forms for 2010 If Richard only looked at Table B-1, he would select asset class 00. Tax forms for 2010 3, Land Improvements, and incorrectly use a recovery period of 15 years for GDS or 20 years for ADS. Tax forms for 2010 Example 2. Tax forms for 2010 Sam Plower produces rubber products. Tax forms for 2010 During the year, he made substantial improvements to the land on which his rubber plant is located. Tax forms for 2010 He checks Table B-1 and finds land improvements under asset class 00. Tax forms for 2010 3. Tax forms for 2010 He then checks Table B-2 and finds his activity, producing rubber products, under asset class 30. Tax forms for 2010 1, Manufacture of Rubber Products. Tax forms for 2010 Reading the headings and descriptions under asset class 30. Tax forms for 2010 1, Sam finds that it does not include land improvements. Tax forms for 2010 Therefore, Sam uses the recovery period under asset class 00. Tax forms for 2010 3. Tax forms for 2010 The land improvements have a 20-year class life and a 15-year recovery period for GDS. Tax forms for 2010 If he elects to use ADS, the recovery period is 20 years. Tax forms for 2010 Example 3. Tax forms for 2010 Pam Martin owns a retail clothing store. Tax forms for 2010 During the year, she purchased a desk and a cash register for use in her business. Tax forms for 2010 She checks Table B-1 and finds office furniture under asset class 00. Tax forms for 2010 11. Tax forms for 2010 Cash registers are not listed in any of the asset classes in Table B-1. Tax forms for 2010 She then checks Table B-2 and finds her activity, retail store, under asset class 57. Tax forms for 2010 0, Distributive Trades and Services, which includes assets used in wholesale and retail trade. Tax forms for 2010 This asset class does not specifically list office furniture or a cash register. Tax forms for 2010 She looks back at Table B-1 and uses asset class 00. Tax forms for 2010 11 for the desk. Tax forms for 2010 The desk has a 10-year class life and a 7-year recovery period for GDS. Tax forms for 2010 If she elects to use ADS, the recovery period is 10 years. Tax forms for 2010 For the cash register, she uses asset class 57. Tax forms for 2010 0 because cash registers are not listed in Table B-1 but it is an asset used in her retail business. Tax forms for 2010 The cash register has a 9-year class life and a 5-year recovery period for GDS. Tax forms for 2010 If she elects to use the ADS method, the recovery period is 9 years. Tax forms for 2010 This image is too large to be displayed in the current screen. Tax forms for 2010 Please click the link to view the image. Tax forms for 2010 Table B-1 Please click here for the text description of the image. Tax forms for 2010 Table B-2 This image is too large to be displayed in the current screen. Tax forms for 2010 Please click the link to view the image. Tax forms for 2010 Table B-2 This image is too large to be displayed in the current screen. Tax forms for 2010 Please click the link to view the image. Tax forms for 2010 Table B-2 This image is too large to be displayed in the current screen. Tax forms for 2010 Please click the link to view the image. Tax forms for 2010 Table B-2 This image is too large to be displayed in the current screen. Tax forms for 2010 Please click the link to view the image. Tax forms for 2010 Table B-2 This image is too large to be displayed in the current screen. Tax forms for 2010 Please click the link to view the image. Tax forms for 2010 Table B-2 This image is too large to be displayed in the current screen. Tax forms for 2010 Please click the link to view the image. Tax forms for 2010 Table B-2 This image is too large to be displayed in the current screen. Tax forms for 2010 Please click the link to view the image. Tax forms for 2010 Table B-2 This image is too large to be displayed in the current screen. Tax forms for 2010 Please click the link to view the image. Tax forms for 2010 Table B-2 Tax Publications for Business Taxpayers Prev  Up  Next   Home   More Online Publications