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Turbotax 1040ez Online

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Turbotax 1040ez online 2. Turbotax 1040ez online   Possession Source Income Table of Contents Types of IncomeCompensation for Labor or Personal Services Investment Income Sales or Other Dispositions of Property Scholarships, Fellowships, Grants, Prizes, and Awards Effectively Connected Income In order to determine where to file your return and which form(s) you need to complete, you must determine the source of each item of income you received during the tax year. Turbotax 1040ez online Income you received from sources within, or that was effectively connected with the conduct of a trade or business within, the relevant possession must be identified separately from U. Turbotax 1040ez online S. Turbotax 1040ez online or foreign source income. Turbotax 1040ez online This chapter discusses the rules for determining if the source of your income is from: American Samoa, The Commonwealth of the Northern Mariana Islands (CNMI), The Commonwealth of Puerto Rico (Puerto Rico), Guam, or The U. Turbotax 1040ez online S. Turbotax 1040ez online Virgin Islands (USVI). Turbotax 1040ez online Generally, the same rules that apply for determining U. Turbotax 1040ez online S. Turbotax 1040ez online source income also apply for determining possession source income. Turbotax 1040ez online However, there are some important exceptions to these rules. Turbotax 1040ez online Both the general rules and the exceptions are discussed in this chapter. Turbotax 1040ez online U. Turbotax 1040ez online S. Turbotax 1040ez online income rule. Turbotax 1040ez online   This rule states that income is not possession source income if, under the rules of Internal Revenue Code sections 861–865, it is treated as income: From sources within the United States, or Effectively connected with the conduct of a trade or business within the United States. Turbotax 1040ez online Table 2-1 shows the general rules for determining whether income is from sources within the United States. Turbotax 1040ez online Table 2-1. Turbotax 1040ez online General Rules for Determining U. Turbotax 1040ez online S. Turbotax 1040ez online Source of Income Item of Income Factor Determining Source Salaries, wages, and other compensation for labor or personal services Where labor or services performed Pensions Contributions: Where services were performed that earned the pension Investment earnings: Where pension trust is located Interest Residence of payer Dividends Where corporation created or organized Rents Location of property Royalties:   Natural resources Location of property Patents, copyrights, etc. Turbotax 1040ez online Where property is used Sale of business inventory—purchased Where sold Sale of business inventory—produced Allocation if produced and sold in different locations Sale of real property Location of property Sale of personal property Seller's tax home (but see Special Rules for Gains From Dispositions of Certain Property , later, for exceptions) Sale of natural resources Allocation based on fair market value of product at export terminal. Turbotax 1040ez online For more information, see Regulations section 1. Turbotax 1040ez online 863-1(b). Turbotax 1040ez online Types of Income This section looks at the most common types of income received by individuals, and the rules for determining the source of the income. Turbotax 1040ez online Generally, the same rules shown in Table 2-1 are used to determine if you have possession source income. Turbotax 1040ez online Compensation for Labor or Personal Services Income from labor or personal services includes wages, salaries, commissions, fees, per diem allowances, employee allowances and bonuses, and fringe benefits. Turbotax 1040ez online It also includes income earned by sole proprietors and general partners from providing personal services in the course of their trade or business. Turbotax 1040ez online Services performed wholly within a relevant possession. Turbotax 1040ez online   Generally, all pay you receive for services performed in a relevant possession is considered to be from sources within that possession. Turbotax 1040ez online However, there is an exception for income earned as a member of the U. Turbotax 1040ez online S. Turbotax 1040ez online Armed Forces or a civilian spouse. Turbotax 1040ez online U. Turbotax 1040ez online S. Turbotax 1040ez online Armed Forces. Turbotax 1040ez online   If you are a bona fide resident of a relevant possession, your military service pay will be sourced in that possession even if you perform the services in the United States or another possession. Turbotax 1040ez online However, if you are not a bona fide resident of a possession, your military service pay will be income from the  United States even if you perform services in a possession. Turbotax 1040ez online Civilian spouse of active duty member of the U. Turbotax 1040ez online S. Turbotax 1040ez online Armed Forces. Turbotax 1040ez online   If you are a bona fide resident of a U. Turbotax 1040ez online S. Turbotax 1040ez online possession and choose to keep that possession as your tax residence under MSRRA when relocating with your servicemember spouse under military orders, the source of income for your labor or personal services is considered to be that possession. Turbotax 1040ez online Likewise, if your tax residence is in one of the 50 states or the District of Columbia before relocating and you choose to keep it as your tax residence, the source of income for services performed in any of the U. Turbotax 1040ez online S. Turbotax 1040ez online possessions is considered to be the United States and, specifically, your state of residence or the District of Columbia. Turbotax 1040ez online Services performed partly inside and partly outside a relevant possession. Turbotax 1040ez online   If you are an employee and receive compensation for labor or personal services performed both inside and outside the relevant possession, special rules apply in determining the source of the compensation. Turbotax 1040ez online Compensation (other than certain fringe benefits) is sourced on a time basis. Turbotax 1040ez online Certain fringe benefits (such as housing and education) are sourced on a geographical basis. Turbotax 1040ez online   Or, you may be permitted to use an alternative basis to determine the source of compensation. Turbotax 1040ez online See Alternative basis , later. Turbotax 1040ez online   If you are self-employed, determine the source of your income for labor or personal services from self-employment on the basis that most correctly reflects the proper source of that income under the facts and circumstances of your particular case. Turbotax 1040ez online In many cases, the facts and circumstances will call for an apportionment on a time basis as explained next. Turbotax 1040ez online Time basis. Turbotax 1040ez online   Use a time basis to figure your compensation for labor or personal services from the relevant possession (other than the fringe benefits discussed later). Turbotax 1040ez online Do this by multiplying your total compensation (other than the fringe benefits discussed later) by the following fraction:   Number of days you performed  services in the relevant  possession during the year     Total number of days you  performed services during the year           You can use a unit of time less than a day in the above fraction, if appropriate. Turbotax 1040ez online The time period for which the income is made does not have to be a year. Turbotax 1040ez online Instead, you can use another distinct, separate, and continuous time period if you can establish to the satisfaction of the IRS that this other period is more appropriate. Turbotax 1040ez online Example. Turbotax 1040ez online In 2013, you worked in your employer's office in the United States for 60 days and in the Puerto Rico office for 180 days, earning a total of $80,000 for the year. Turbotax 1040ez online Your Puerto Rico source income is $60,000, figured as follows. Turbotax 1040ez online       180 days 240 days × $80,000 = $60,000                 Multi-year compensation. Turbotax 1040ez online   The source of multi-year compensation is generally determined on a time basis over the period to which the compensation is attributable. Turbotax 1040ez online Multi-year compensation is compensation that is included in your income in 1 tax year but is attributable to a period that includes 2 or more tax years. Turbotax 1040ez online You determine the period to which the income is attributable based on the facts and circumstances of your case. Turbotax 1040ez online For more information on multi-year compensation, see Treasury Decision (T. Turbotax 1040ez online D. Turbotax 1040ez online ) 9212 and Regulations section 1. Turbotax 1040ez online 861-4, 2005-35 I. Turbotax 1040ez online R. Turbotax 1040ez online B. Turbotax 1040ez online 429, available at www. Turbotax 1040ez online irs. Turbotax 1040ez online gov/irb/2005-35_IRB/ar14. Turbotax 1040ez online html. Turbotax 1040ez online Certain fringe benefits sourced on a geographical basis. Turbotax 1040ez online   If you received any of the following fringe benefits as compensation for labor or services performed as an employee partly inside and partly outside a relevant possession, you must source that income on a geographical basis. Turbotax 1040ez online Housing. Turbotax 1040ez online Education. Turbotax 1040ez online Local transportation. Turbotax 1040ez online Tax reimbursement. Turbotax 1040ez online Hazardous or hardship duty pay. Turbotax 1040ez online Moving expense reimbursement. Turbotax 1040ez online For information on determining the source of the fringe benefits listed above, see Regulations section 1. Turbotax 1040ez online 861-4. Turbotax 1040ez online Alternative basis. Turbotax 1040ez online   You can determine the source of your compensation under an alternative basis if you establish to the satisfaction of the IRS that, under the facts and circumstances of your case, the alternative basis more properly determines the source of your income than the time or geographical basis. Turbotax 1040ez online If you use an alternative basis, you must keep (and have available for inspection) records to document why the alternative basis more properly determines the source of your income. Turbotax 1040ez online De minimis exception. Turbotax 1040ez online   There is an exception to the rule for determining the source of income earned in a possession. Turbotax 1040ez online Generally, you will not have income from a possession if during a tax year you: Are a U. Turbotax 1040ez online S. Turbotax 1040ez online citizen or resident, Are not a bona fide resident of that possession, Are not employed by or under contract with an individual, partnership, or corporation that is engaged in a trade or business in that possession, Temporarily perform services in that possession for 90 days or less, and Earned $3,000 or less from such services. Turbotax 1040ez online This exception began with income earned during your 2008 tax year. Turbotax 1040ez online Pensions. Turbotax 1040ez online   Generally, pension income has two components: contributions to the pension plan and the earnings accrued from investing those contributions. Turbotax 1040ez online The contribution portion is sourced according to where services were performed that earned the pension. Turbotax 1040ez online The investment earnings portion is sourced according to the location of the pension trust. Turbotax 1040ez online Example. Turbotax 1040ez online You are a U. Turbotax 1040ez online S. Turbotax 1040ez online citizen who worked in Puerto Rico for a U. Turbotax 1040ez online S. Turbotax 1040ez online company. Turbotax 1040ez online All services were performed in Puerto Rico. Turbotax 1040ez online Upon retirement you remained in Puerto Rico and began receiving your pension from the U. Turbotax 1040ez online S. Turbotax 1040ez online pension trust of your employer. Turbotax 1040ez online Distributions from the U. Turbotax 1040ez online S. Turbotax 1040ez online pension trust must be allocated between (1) contributions, which are Puerto Rico source income, and (2) investment earnings, which are U. Turbotax 1040ez online S. Turbotax 1040ez online source income. Turbotax 1040ez online Investment Income This category includes such income as interest, dividends, rents, and royalties. Turbotax 1040ez online Interest income. Turbotax 1040ez online   The source of interest income is generally determined by the residence of the payer. Turbotax 1040ez online Interest paid by corporations created or organized in a relevant possession (possession corporation) or by individuals who are bona fide residents of a relevant possession is considered income from sources within that possession. Turbotax 1040ez online   However, there is an exception to this rule if you are a bona fide resident of a relevant possession, receive interest from a corporation created or organized in that possession, and are a shareholder of that corporation who owns, directly or indirectly, at least 10% of the total voting stock of the corporation. Turbotax 1040ez online See Regulations section 1. Turbotax 1040ez online 937-2(i) for more information. Turbotax 1040ez online Dividends. Turbotax 1040ez online   Generally, dividends paid by a corporation created or organized in a relevant possession will be considered income from sources within that possession. Turbotax 1040ez online There are additional rules for bona fide residents of a relevant possession who receive dividend income from possession corporations, and who own, directly or indirectly, at least 10% of the voting stock of the corporation. Turbotax 1040ez online For more information, see Regulations section 1. Turbotax 1040ez online 937-2(g). Turbotax 1040ez online Rental income. Turbotax 1040ez online   Rents from property located in a relevant possession are treated as income from sources within that possession. Turbotax 1040ez online Royalties. Turbotax 1040ez online   Royalties from natural resources located in a relevant possession are considered income from sources within that possession. Turbotax 1040ez online   Also considered possession source income are royalties received for the use of, or for the privilege of using, in a relevant possession, patents, copyrights, secret processes and formulas, goodwill, trademarks, trade brands, franchises, and other like property. Turbotax 1040ez online Sales or Other Dispositions of Property The source rules for sales or other dispositions of property are varied. Turbotax 1040ez online The most common situations are discussed below. Turbotax 1040ez online Real property. Turbotax 1040ez online   Real property includes land and buildings, and generally anything built on, growing on, or attached to land. Turbotax 1040ez online The location of the property generally determines the source of income from the sale. Turbotax 1040ez online For example, if you are a bona fide resident of Guam and sell your home that is located in Guam, the gain on the sale is sourced in Guam. Turbotax 1040ez online If, however, the home you sold was located in the United States, the gain is U. Turbotax 1040ez online S. Turbotax 1040ez online source income. Turbotax 1040ez online Personal property. Turbotax 1040ez online   The term “personal property” refers to property (such as machinery, equipment, or furniture) that is not real property. Turbotax 1040ez online Generally, gain (or loss) from the sale or other disposition is sourced according to the seller's tax home. Turbotax 1040ez online If personal property is sold by a bona fide resident of a relevant possession, the gain (or loss) from the sale is treated as sourced within that possession. Turbotax 1040ez online   This rule does not apply to the sale of inventory, intangible property, depreciable personal property, or property sold through a foreign office or fixed place of business. Turbotax 1040ez online The rules applying to sales of inventory are discussed below. Turbotax 1040ez online For information on sales of the other types of property mentioned, see Internal Revenue Code section 865. Turbotax 1040ez online Inventory. Turbotax 1040ez online   Your inventory is personal property that is stock in trade or that is held primarily for sale to customers in the ordinary course of your trade or business. Turbotax 1040ez online The source of income from the sale of inventory depends on whether the inventory was purchased or produced. Turbotax 1040ez online Purchased. Turbotax 1040ez online   Income from the sale of inventory that you purchased is sourced where you sell the property. Turbotax 1040ez online Generally, this is where title to the property passes to the buyer. Turbotax 1040ez online Produced. Turbotax 1040ez online   Income from the sale of inventory that you produced in a relevant possession and sold outside that possession (or vice versa) is sourced based on an allocation. Turbotax 1040ez online For information on making the allocation, see Regulations section 1. Turbotax 1040ez online 863-3(f). Turbotax 1040ez online Special Rules for Gains From Dispositions of Certain Property There are special rules for gains from dispositions of certain investment property (for example, stocks, bonds, debt instruments, diamonds, and gold) owned by a U. Turbotax 1040ez online S. Turbotax 1040ez online citizen or resident alien prior to becoming a bona fide resident of a possession. Turbotax 1040ez online You are subject to these special rules if you meet both of the following conditions. Turbotax 1040ez online For the tax year for which the source of the gain must be determined, you are a bona fide resident of the relevant possession. Turbotax 1040ez online For any of the 10 years preceding that year, you were a citizen or resident alien of the United States (other than a bona fide resident of the relevant possession). Turbotax 1040ez online If you meet these conditions, gains from the disposition of this property will not be treated as income from sources within the relevant possession for purposes of the Internal Revenue Code. Turbotax 1040ez online Accordingly, bona fide residents of American Samoa and Puerto Rico, for example, may not exclude the gain on their U. Turbotax 1040ez online S. Turbotax 1040ez online tax return. Turbotax 1040ez online (See chapter 3 for additional filing information. Turbotax 1040ez online ) With respect to the CNMI, Guam, and the USVI, the gain from the disposition of this property will not meet the requirements for certain tax rules that may allow bona fide residents of those possessions to reduce or obtain a rebate of taxes on income from sources within the relevant possessions. Turbotax 1040ez online These rules apply to dispositions after April 11, 2005. Turbotax 1040ez online For details, see Regulations section 1. Turbotax 1040ez online 937-2(f)(1) and Examples 1 and 2 of section 1. Turbotax 1040ez online 937-2(k). Turbotax 1040ez online Example 1. Turbotax 1040ez online In 2007, Cheryl Jones, a U. Turbotax 1040ez online S. Turbotax 1040ez online citizen, lived in the United States and paid $1,000 for 100 shares of stock in the Rose Corporation, a U. Turbotax 1040ez online S. Turbotax 1040ez online corporation listed on the New York Stock Exchange. Turbotax 1040ez online On March 1, 2010, she moved to Puerto Rico and changed her tax home to Puerto Rico on the same date. Turbotax 1040ez online Cheryl satisfied the presence test in 2010 and, under the year-of-move exception, she was considered a bona fide resident of Puerto Rico for the rest of 2010. Turbotax 1040ez online On March 1, 2010, the closing value of Cheryl's stock in the Rose Corporation was $2,000. Turbotax 1040ez online On January 5, 2013, while still a bona fide resident of Puerto Rico, Cheryl sold all her Rose Corporation stock for $7,000. Turbotax 1040ez online Under the earlier rules, none of Cheryl's $6,000 gain will be treated as income from sources within Puerto Rico. Turbotax 1040ez online The source rules discussed in the preceding paragraphs supplement, and may apply in conjunction with, an existing special rule. Turbotax 1040ez online This existing special rule applies if you are a U. Turbotax 1040ez online S. Turbotax 1040ez online citizen or resident alien who becomes a bona fide resident of American Samoa, the CNMI, or Guam, and who has gain from the disposition of certain U. Turbotax 1040ez online S. Turbotax 1040ez online assets during the 10-year period beginning when you became a bona fide resident. Turbotax 1040ez online The gain is U. Turbotax 1040ez online S. Turbotax 1040ez online source income that generally is subject to U. Turbotax 1040ez online S. Turbotax 1040ez online tax if the property is either (1) located in the United States; (2) stock issued by a U. Turbotax 1040ez online S. Turbotax 1040ez online corporation or a debt obligation of a U. Turbotax 1040ez online S. Turbotax 1040ez online person or of the United States, a state (or political subdivision), or the District of Columbia; or (3) property that has a basis in whole or in part by reference to property described in (1) or (2). Turbotax 1040ez online See chapter 3 for filing information. Turbotax 1040ez online Special election. Turbotax 1040ez online   For dispositions after April 11, 2005, you can choose to treat the part of gain (or loss) attributable to the time you held the property while a bona fide resident of the relevant possession (the possession holding period) as gain (or loss) from sources within that possession. Turbotax 1040ez online Make the election by reporting the gain attributable to the possession holding period on your income tax return for the year of disposition. Turbotax 1040ez online This election overrides both of the special rules discussed earlier. Turbotax 1040ez online   There are two methods for figuring the gain for the possession holding period, one for marketable securities and another for other types of investment property. Turbotax 1040ez online Marketable securities. Turbotax 1040ez online   Marketable securities are those actively traded on an established financial market, such as stock in a publicly held corporation. Turbotax 1040ez online Under the special election, allocate the gain (or loss) by figuring the appreciation separately for your possession and U. Turbotax 1040ez online S. Turbotax 1040ez online holding periods. Turbotax 1040ez online   Your possession holding period begins on the first day you do not have a tax home outside the relevant possession. Turbotax 1040ez online The gain (or loss) attributable to the possession holding period is the difference in fair market value of the security at the close of the market on the first and last days of this holding period. Turbotax 1040ez online This is your gain (or loss) that is treated as being from sources within the relevant possession. Turbotax 1040ez online If you were a bona fide resident of the relevant possession for more than one continuous period, combine the gains (or losses) from each possession holding period. Turbotax 1040ez online Example 2. Turbotax 1040ez online Assume the same facts as in Example 1, except that Cheryl makes the special election to allocate the gain between her U. Turbotax 1040ez online S. Turbotax 1040ez online and possession holding periods. Turbotax 1040ez online Cheryl's possession holding period began March 1, 2010, the date her tax home changed to Puerto Rico. Turbotax 1040ez online Therefore, the portion of gain attributable to her possession holding period is $5,000 ($7,000 sale price – $2,000 closing value on first day of the possession holding period). Turbotax 1040ez online By reporting $5,000 of her $6,000 gain as Puerto Rico source income on her 2013 Puerto Rico tax return (and the remainder as non-Puerto Rico source income), Cheryl elects to treat that amount as Puerto Rico source income. Turbotax 1040ez online Other personal property. Turbotax 1040ez online   For personal property other than marketable securities, use a time-based allocation. Turbotax 1040ez online Figure the gain (or loss) attributable to the possession holding period by multiplying your total gain (or loss) by the following fraction. Turbotax 1040ez online      Number of days in the  possession holding period     Total number of days  in your holding period         The result is your gain (or loss) that is treated as being from sources within the relevant possession. Turbotax 1040ez online Example 3. Turbotax 1040ez online In addition to the stock in Rose Corporation, Cheryl acquired a 5% interest in the Alder Partnership on January 1, 2009. Turbotax 1040ez online On March 1, 2010, when she established bona fide residency in Puerto Rico, her partnership interest was not considered a marketable security. Turbotax 1040ez online On September 16, 2013, while still a bona fide resident of Puerto Rico, Cheryl sold her interest in Alder Partnership for a $100,000 gain. Turbotax 1040ez online She had owned the interest for a total of 1,720 days. Turbotax 1040ez online Cheryl's possession holding period (from March 1, 2010, through September 16, 2013) is 1,296 days. Turbotax 1040ez online The portion of her gain attributable to Puerto Rico is $75,349 ($100,000 x (1,296 Puerto Rico days ÷ 1,720 total days)). Turbotax 1040ez online By reporting $75,349 of her $100,000 gain as Puerto Rico source income on her 2013 Puerto Rico tax return (and the remainder as non-Puerto Rico source income), Cheryl elects to treat that amount as Puerto Rico source income. Turbotax 1040ez online Scholarships, Fellowships, Grants, Prizes, and Awards The source of these types of income is generally the residence of the payer, regardless of who actually disburses the funds. Turbotax 1040ez online Therefore, in order to be possession source income, the payer must be a resident of the relevant possession, such as an individual who is a bona fide resident or a corporation created or organized in that possession. Turbotax 1040ez online These rules do not apply to amounts paid as salary or other compensation for services. Turbotax 1040ez online See Compensation for Labor or Personal Services, earlier in this chapter, for the source rules that apply. Turbotax 1040ez online Effectively Connected Income In limited circumstances, some kinds of income from sources outside the relevant possession must be treated as effectively connected with a trade or business in that possession. Turbotax 1040ez online These circumstances are listed below. Turbotax 1040ez online You have an office or other fixed place of business in the relevant possession to which the income can be attributed. Turbotax 1040ez online That office or place of business is a material factor in producing the income. Turbotax 1040ez online The income is produced in the ordinary course of the trade or business carried on through that office or other fixed place of business. Turbotax 1040ez online An office or other fixed place of business is a material factor if it significantly contributes to, and is an essential economic element in, the earning of the income. Turbotax 1040ez online The three kinds of income from sources outside the relevant possession to which these rules apply are the following. Turbotax 1040ez online Rents and royalties for the use of, or for the privilege of using, intangible personal property located outside the relevant possession or from any interest in such property. Turbotax 1040ez online Included are rents or royalties for the use of, or for the privilege of using, outside the relevant possession, patents, copyrights, secret processes and formulas, goodwill, trademarks, trade brands, franchises, and similar properties if the rents or royalties are from the active conduct of a trade or business in the relevant possession. Turbotax 1040ez online Dividends or interest from the active conduct of a banking, financing, or similar business in the relevant possession. Turbotax 1040ez online Income, gain, or loss from the sale or exchange outside the relevant possession, through the office or other fixed place of business in the relevant possession, of: Stock in trade, Property that would be included in inventory if on hand at the end of the tax year, or Property held primarily for sale to customers in the ordinary course of business. Turbotax 1040ez online Item (3) will not apply if you sold the property for use, consumption, or disposition outside the relevant possession and an office or other fixed place of business in a foreign country was a material factor in the sale. Turbotax 1040ez online Example. Turbotax 1040ez online Marcy Jackson is a bona fide resident of American Samoa. Turbotax 1040ez online Her business, which she conducts from an office in American Samoa, is developing and selling specialized computer software. Turbotax 1040ez online A software purchaser will frequently pay Marcy an additional amount to install the software on the purchaser's operating system and to ensure that the software is functioning properly. Turbotax 1040ez online Marcy installs the software at the purchaser's place of business, which may be in American Samoa, in the United States, or in another country. Turbotax 1040ez online The income from selling the software is effectively connected with the conduct of Marcy's business in American Samoa, even though the product's destination may be outside the possession. Turbotax 1040ez online However, the compensation she receives for installing the software (personal services) outside of American Samoa is not effectively connected with the conduct of her business in the possession—the income is sourced where she performs the services. Turbotax 1040ez online Prev  Up  Next   Home   More Online Publications
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Low Income Taxpayer Clinics

Low Income Taxpayer Clinics (LITCs) represent low income individuals in disputes with the Internal Revenue Service, including audits, appeals, collection matters, and federal tax litigation. LITCs can also help taxpayers respond to IRS notices and correct account problems. Some LITCs provide education for low income taxpayers and taxpayers who speak English as a second language (ESL) about their taxpayer rights and responsibilities.

LITC services are free or low cost for eligible taxpayers. LITCs are independent from the IRS but receive some of their funding from the IRS through the LITC grant program. Each clinic determines whether prospective clients meet income guidelines and other criteria before agreeing to represent them.

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The LITC program is administered by the Taxpayer Advocate Service (TAS). TAS is your voice at the IRS. We help taxpayers whose problems with the IRS are causing financial difficulties, who have tried but haven’t been able to resolve their problems with the IRS, and those who believe an IRS system or procedure isn’t working as it should. If you believe you’re eligible for TAS assistance, call us toll-free at 1–877–777–4778. For more information, go to www.irs.gov/advocate.

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The Turbotax 1040ez Online

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