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Filing Taxes Military

Filing taxes military Publication 584SP - Main Content Table of Contents Cómo Utilizar Este Registro PérdidasCosto u otra base. Filing taxes military Valor justo de mercado. Filing taxes military Excepción en el caso de propiedad inmueble de uso personal. Filing taxes military Más información. Filing taxes military Para pedir formularios y publicaciones. Filing taxes military Preguntas sobre los impuestos. Filing taxes military Cómo Obtener Ayuda con los ImpuestosTalleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). Filing taxes military Cómo Utilizar Este Registro Puede utilizar este registro siguiendo estos cinco pasos. Filing taxes military Lea la Publicación 547(SP) para saber más sobre las leyes tributarias relacionadas con hechos fortuitos, desastres y robos. Filing taxes military Familiarícese con las definiciones de costo u otra base y valor justo de mercado, las cuales se explican más adelante. Filing taxes military Llene los Anexos 1 al 20. Filing taxes military Lea las instrucciones del Formulario 4684, en inglés. Filing taxes military Llene el Formulario 4684, en inglés, utilizando la información que usted escribió en los Anexos 1 al 20. Filing taxes military Utilice la tabla que se encuentra a continuación para saber cómo hacer uso de los Anexos 1 al 19 a fin de llenar el Formulario 4684, en inglés. Filing taxes military Utilice lo que se halla en la. Filing taxes military . Filing taxes military . Filing taxes military Y anótelo en el Formulario 4684. Filing taxes military . Filing taxes military . Filing taxes military Columna 1 Línea 1 Columna 2 Línea 2 Columna 3 Línea 3 Columna 4 Línea 4 Columna 5 Línea 5 Columna 6 Línea 6 Columna 7 Línea 7 Columna 8 Línea 8 Columna 9 Línea 9 Pérdidas Generalmente, tiene el derecho de deducir en su declaración de impuesto federal las pérdidas sufridas en su domicilio, sus enseres domésticos y vehículos motorizados. Filing taxes military Sin embargo, no puede deducir una pérdida por hecho fortuito o robo que esté cubierta por seguro a menos que haya presentado oportunamente una reclamación de reembolso al seguro. Filing taxes military Todo reembolso que usted reciba reducirá la cantidad de la pérdida. Filing taxes military Si no presentó una reclamación de reembolso al seguro, puede deducir únicamente la porción de la pérdida que no haya sido protegida por dicho seguro. Filing taxes military Cantidad de la pérdida. Filing taxes military   Calcule la cantidad de su pérdida de la siguiente forma: Determine su costo u otra base en la propiedad antes del hecho fortuito o robo. Filing taxes military Determine la disminución en el valor justo de mercado de la propiedad como resultado del hecho fortuito o robo. Filing taxes military (La disminución del valor justo de mercado es la diferencia entre el valor de la propiedad inmediatamente antes e inmediatamente después del hecho fortuito o robo). Filing taxes military De la cantidad menor de los puntos anteriores (1) y (2), reste todo reembolso del seguro o de otra fuente que usted haya recibido o espere recibir. Filing taxes military   Aplique los límites a la deducción, explicados más adelante, para determinar la cantidad de su pérdida deducible. Filing taxes military Costo u otra base. Filing taxes military   El costo u otra base significa generalmente el costo original más toda mejora realizada a la propiedad. Filing taxes military Si no adquirió la propiedad por medio de una compra, su base se determina según se explica en la Publicación 551, Basis of Assets (Base de los Bienes), en inglés. Filing taxes military Si usted heredó propiedad de alguien que falleció en 2010 y el albacea del caudal hereditario eligió presentar el Formulario 8939, favor de referirse a la información proporcionada por el albacea, o vea la Publicación 4895, Tax Treatment of Property Acquired from a Decedent Dying in 2010 (Trato tributario de la propiedad adquirida de un difunto que falleció en 2010), en inglés. Filing taxes military Valor justo de mercado. Filing taxes military   El valor justo de mercado (FMV, por sus siglas en inglés) es el precio por el cual podría vender su propiedad a una persona dispuesta a comprarla, cuando ninguno de los dos tiene que vender o comprar y ambos están informados de todos los hechos pertinentes. Filing taxes military Al llenar los Anexos 1 al 20, se necesita saber el valor justo de mercado de la propiedad inmediatamente antes e inmediatamente después del desastre, hecho fortuito o robo. Filing taxes military Cálculos separados. Filing taxes military   Generalmente, si un solo hecho fortuito o robo involucra más de un artículo de propiedad, usted tiene que calcular la pérdida de cada artículo por separado. Filing taxes military Luego, sume las pérdidas para determinar la pérdida total de ese hecho fortuito o robo. Filing taxes military Excepción en el caso de propiedad inmueble de uso personal. Filing taxes military   Para calcular una pérdida de bienes inmuebles (bienes raíces) de uso personal, la propiedad entera (incluidas todas las mejoras como edificios, árboles y arbustos) se considera una unidad. Filing taxes military Calcule la pérdida utilizando la menor de las siguientes cantidades: La disminución en el valor justo de mercado de toda la propiedad. Filing taxes military La base ajustada de toda la propiedad. Filing taxes military Límites de la deducción. Filing taxes military   Después de calcular la cantidad de su pérdida según la explicación anterior, tiene que calcular qué cantidad de la pérdida puede deducir. Filing taxes military Esto se hace en la sección A del Formulario 4684, en inglés. Filing taxes military Si la pérdida fue de bienes de uso personal o de su familia, existen dos límites sobre la cantidad que puede deducir como pérdida por hecho fortuito o robo: Tiene que reducir cada pérdida por hecho fortuito o robo por $100 (la regla de $100). Filing taxes military Tiene que reducir además el total de todas sus pérdidas por 10% de su ingreso bruto ajustado (la regla del 10%). Filing taxes military Más información. Filing taxes military   Vea la Publicación 547(SP) para más información sobre los límites de esta deducción. Filing taxes military Cuándo su pérdida es deducible. Filing taxes military   Normalmente, puede deducir una pérdida por hecho fortuito, o aquélla sufrida en una zona de desastre, sólo en el año tributario en el que aconteció el hecho fortuito o desastre. Filing taxes military Normalmente puede deducir una pérdida por robo de propiedad sólo en el año en el que descubrió dicho robo. Filing taxes military No obstante, tiene la opción de deducir las pérdidas sufridas en una zona de desastre en la declaración del año inmediatamente antes del año del desastre si el Presidente de los Estados Unidos ha declarado dicha área como zona de desastre federal. Filing taxes military Para más información, vea el tema Pérdidas en Zonas de Desastre en la Publicación 547(SP). Filing taxes military Comentarios y sugerencias. Filing taxes military   Agradecemos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. Filing taxes military   Nos puede escribir a la dirección siguiente:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Filing taxes military NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. Filing taxes military Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, para llamar durante el día. Filing taxes military   Nos puede enviar correspondencia electrónica (email) a la dirección electrónica taxforms@irs. Filing taxes military gov. Filing taxes military Escriba “Publications Comment” (Comentario sobre una Publicación) en la línea para asunto. Filing taxes military Usted también nos puede enviar comentarios desde la página web en www. Filing taxes military irs. Filing taxes military gov/formspubs, en inglés, seleccionando “Comment on Tax Forms and Publications” (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección “Information About” (Información sobre). Filing taxes military Aunque no podemos contestar individualmente cada comentario, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. Filing taxes military Para pedir formularios y publicaciones. Filing taxes military   Visite www. Filing taxes military irs. Filing taxes military gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formulario y publicaciones o escriba a la dirección a continuación para recibir una respuesta dentro de los 10 días después de recibir su solicitud. Filing taxes military  Internal Revenue Service 1201 N. Filing taxes military Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. Filing taxes military   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. Filing taxes military gov/espanol o llame al 1-800-829-1040. Filing taxes military No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones anteriores. Filing taxes military Cómo Obtener Ayuda con los Impuestos Puede obtener ayuda con asuntos relacionados con sus impuestos que no hayan sido aún resueltos, pedir gratuitamente publicaciones y formularios, hacer preguntas acerca de los impuestos, así como obtener más información del IRS de varias maneras. Filing taxes military Al seleccionar el método que le resulte mejor, usted tendrá acceso rápido y fácil a ayuda relacionada con los impuestos Ayuda gratuita con la preparación de la declaración de impuestos. Filing taxes military   Existe ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios certificados por el IRS. Filing taxes military El programa Volunteer Income Tax Assistance (Programa de Ayuda Voluntaria a los Contribuyentes o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de recursos bajos a medianos y el programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas de Edad Avanzada o TCE, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de 60 años de edad o más con su declaración de impuestos. Filing taxes military En la mayoría de estos locales usted puede presentar la declaración electrónicamente gratis y los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. Filing taxes military Para ubicar un local de ayuda VITA o TCE cerca de usted, visite IRS. Filing taxes military gov o llame al 1-800-906-9887 o 1-800-829-1040. Filing taxes military   Como parte del programa TCE, la Asociación Estadounidense de Personas Jubiladas (AARP, por sus siglas en inglés) ofrece el programa de asesoramiento AARP Tax-Aide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas). Filing taxes military Para ubicar el sitio del programa AARP Tax-Aide más cercano, llame al 1-888-227-7669 o visite el sitio web de la AARP, www. Filing taxes military aarp. Filing taxes military org/money/taxaide. Filing taxes military   Para más información sobre estos programas, visite IRS. Filing taxes military gov e ingrese la palabra clave “VITA” en la esquina superior derecha. Filing taxes military Internet. Filing taxes military Puede tener acceso al sitio web del IRS, www. Filing taxes military irs. Filing taxes military gov/espanol las 24 horas del día, 7 días a la semana para: Revisar el estado de su reembolso para el año 2011. Filing taxes military Visite www. Filing taxes military irs. Filing taxes military gov/espanol y pulse sobre el enlace “¿Dónde Está mi Reembolso?” . Filing taxes military Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Filing taxes military Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Filing taxes military Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Filing taxes military Presentar la declaración por medio del sistema electrónico e-file. Filing taxes military Aprenda sobre programas comerciales para la preparación de la declaración y los servicios e-file gratuitos para los contribuyentes que cumplan los requisitos. Filing taxes military Descargar formularios, incluidos audioformularios, instrucciones y publicaciones. Filing taxes military Pedir productos del IRS a través de Internet. Filing taxes military Buscar información en Internet para aclarar sus preguntas acerca de impuestos. Filing taxes military Buscar publicaciones en Internet por tema o palabra clave. Filing taxes military Utilizar el Código o regulaciones de Impuestos Internos en Internet u otra información oficial. Filing taxes military Ver los Internal Revenue Bulletins (Boletines del IRS o IRB, por sus siglas en inglés) publicados en los últimos años. Filing taxes military Calcular los descuentos de la retención usando nuestra calculadora diseñada para este propósito en el sitio web www. Filing taxes military irs. Filing taxes military gov/espanol. Filing taxes military Saber si se tiene que presentar el Formulario 6251 utilizando el Alternative Minimum Tax (AMT) Assistant (Hoja de Cómputo Electrónica para Calcular el Impuesto Mínimo Alternativo), en inglés, disponible por Internet en www. Filing taxes military irs. Filing taxes military gov/individuals. Filing taxes military Suscribirse para recibir noticias sobre impuestos locales y nacionales por medio de correo electrónico. Filing taxes military Obtener información acerca de cómo abrir y administrar un pequeño negocio. Filing taxes military Teléfono. Filing taxes military Muchos servicios están disponibles por teléfono. Filing taxes military Cómo pedir formularios, instrucciones y publicaciones. Filing taxes military Llame al 1-800-829-3676 (servicio disponible en español) para pedir formularios, instrucciones y publicaciones de este año, así como de años anteriores. Filing taxes military Deberá recibir lo que ha pedido dentro de 10 días. Filing taxes military Cómo hacer preguntas relacionadas con los impuestos. Filing taxes military Llame al IRS para hacer preguntas al 1-800-829-1040. Filing taxes military Cómo resolver problemas. Filing taxes military Puede recibir ayuda en persona para resolver problemas tributarios en días laborables en los IRS Taxpayer Assistance Centers (Centros de Ayuda del IRS para Contribuyentes). Filing taxes military Un funcionario le puede explicar las cartas que le ha enviado el IRS, ayudarle a hacer solicitudes para ajustes a su cuenta o ayudarle a establecer un plan de pagos. Filing taxes military Llame al Centro de Ayuda del IRS para Contribuyentes local para pedir una cita. Filing taxes military Para obtener el número telefónico, visite el sitio web www. Filing taxes military irs. Filing taxes military gov/localcontacts, en inglés, o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Filing taxes military Equipo TTY/TDD. Filing taxes military Si tiene acceso a equipo TTY/TDD, llame al 1-800-829-4059 para hacer preguntas relacionadas con los impuestos o para pedir formularios y publicaciones. Filing taxes military Temas TeleTax. Filing taxes military Llame al 1-800-829-4477 y presione el 2 para escuchar mensajes grabados en español sobre varios temas relacionados con los impuestos. Filing taxes military Información sobre los reembolsos. Filing taxes military Usted puede averiguar el estado de su reembolso con la nueva aplicación para teléfonos celulares del IRS. Filing taxes military Descargue la aplicación IRS2Go gratis cuando visite la página Web de la tienda de aplicaciones de iTunes o la del Android Marketplace. Filing taxes military La aplicación IRS2Go es una manera nueva para nosotros proveerle información. Filing taxes military Para averiguar el estado de su reembolso por teléfono, llame al 1-800-829-4477 y presione el 2 para escuchar información automatizada en español, 24 horas al día, 7 días a la semana. Filing taxes military Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Filing taxes military Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Filing taxes military Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Filing taxes military Si comprueba el estado de su reembolso y no se le da una fecha de envío, espere a la siguiente semana para volver a comprobarlo. Filing taxes military Otra información relacionada con los reembolsos. Filing taxes military Para averiguar el estado del reembolso o de una declaración enmendada correspondiente a un año anterior, llame al 1-800-829-1040. Filing taxes military Cómo evaluar la calidad de nuestros servicios telefónicos. Filing taxes military Para asegurar que las respuestas que reciba de los funcionarios del IRS sean correctas, corteses y profesionales, evaluamos la calidad de nuestros servicios telefónicos de diversas maneras. Filing taxes military Una manera es que un segundo funcionario del IRS escuche o grabe las llamadas telefónicas en el momento en que éstas se llevan a cabo. Filing taxes military Otra manera es pedirles a algunas de las personas que llaman que contesten una breve encuesta al final de la llamada. Filing taxes military Visitas en persona. Filing taxes military Muchos productos y servicios están disponibles en varios lugares públicos. Filing taxes military Productos. Filing taxes military Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener formularios, instrucciones y publicaciones. Filing taxes military Algunas oficinas del IRS, bibliotecas, supermercados, centros para hacer copias, oficinas de gobiernos municipales y de condados, cooperativas de crédito y tiendas de artículos de oficina tienen una colección de productos que se pueden imprimir de un CD o fotocopiar del documento original impreso. Filing taxes military Además, algunas oficinas del IRS así como algunas bibliotecas tienen el Código Tributario del IRS, reglamentaciones, Boletines del IRS y Boletines Cumulativos disponibles para la búsqueda de información. Filing taxes military Servicios. Filing taxes military Usted puede visitar su Taxpayer Assistance Center (Centro de Ayuda para el Contribuyente) local del IRS cada día laborable para recibir ayuda en persona con respecto a todo problema relacionado con los impuestos. Filing taxes military Un funcionario puede explicarle las cartas que le envía el IRS, le puede ayudar a hacer solicitudes para ajustar su cuenta o ayudarle a establecer un plan de pagos. Filing taxes military Si necesita resolver un problema relacionado con los impuestos, tiene preguntas sobre cómo las leyes tributarias son aplicables a su declaración de impuestos personal o se siente más a gusto hablando con alguien en persona, visite su Centro de Ayuda para el Contribuyente a nivel local donde podrá mostrar sus archivos y documentación y hablar con un funcionario del IRS en persona. Filing taxes military No se necesita cita, simplemente venga a hacer su consulta. Filing taxes military Pero si prefiere, puede llamar a su centro local y dejar un mensaje solicitando una cita para resolver un asunto relacionado con su cuenta tributaria. Filing taxes military Un funcionario le llamará dentro de 2 días laborables para hacer una cita en persona con usted. Filing taxes military Si le queda por resolver algún problema complicado relacionado con los impuestos o si tiene alguna necesidad especial, como una discapacidad, puede solicitar una cita. Filing taxes military Los demás asuntos se tramitan sin necesidad de hacer una cita. Filing taxes military Para obtener el número telefónico de la oficina local, visite el sitio web www. Filing taxes military irs. Filing taxes military gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Filing taxes military Correspondencia. Filing taxes military Puede solicitar formularios, instrucciones y publicaciones enviando una solicitud a la dirección indicada a continuación y le contestaremos dentro de un período de 10 días después de haber recibido su solicitud. Filing taxes military  Internal Revenue Service 1201 N. Filing taxes military Mitsubishi Motorway Bloomington, IL 61705–6613 Servicio del Defensor del Contribuyente. Filing taxes military   El Servicio del Defensor del Contribuyente (TAS por sus siglas en inglés), es su voz ante el IRS. Filing taxes military Nuestro deber es asegurar que a cada contribuyente se le trate de forma justa, y que usted conozca y entienda sus derechos. Filing taxes military Le ofrecemos ayuda gratuita para ayudarle a navegar el proceso, frecuentemente confuso, de resolver problemas tributarios que no ha podido resolver usted mismo. Filing taxes military Tenga presente que lo peor que se puede hacer es no hacer nada. Filing taxes military   El Servicio del Defensor del Contribuyente le puede ayudar si usted no puede resolver su problema con el IRS y además: Si su problema le causa problemas financieros a usted, su familia o su negocio. Filing taxes military Si usted (o su negocio) está enfrentando la amenaza de acción adversa inmediata. Filing taxes military Si usted ha intentado, vez tras vez, comunicarse con el IRS pero nadie le ha respondido, o si el IRS no le ha respondido antes de la fecha prometida. Filing taxes military   Si usted reúne los requisitos para recibir nuestra ayuda, haremos todo lo posible para resolverle su problema. Filing taxes military A usted se le asignará un defensor, quien estará a su lado en cada paso del camino. Filing taxes military Tenemos oficinas en cada estado, el Distrito de Columbia, y Puerto Rico. Filing taxes military Aunque TAS es una sección independiente dentro del IRS, nuestros defensores saben trabajar junto con el IRS para resolver sus provlemas. Filing taxes military ¡Y nuestros servicios son siempre gratuitos!   Como contribuyente, usted tiene derechos que el IRS tiene que respetar cuando trata con usted. Filing taxes military Nuestro kit de herramientas tributarias, disponible en www. Filing taxes military taxpayeradvocate. Filing taxes military irs. Filing taxes military gov/Home/Spanish le puede ayudar a entender estos derechos. Filing taxes military   Si usted cree que el TAS posiblemente le puede ayudar, llame al defensor local, cuyo número de teléfono se halla en el directorio del teléfono, y también en nuestra página Web, en www. Filing taxes military irs. Filing taxes military gov/advocate. Filing taxes military Usted también podría llamarnos gratis al 1-877-777-4778. Filing taxes military   El TAS se ocupa de resolver problemas de gran escala o problemas sistémicos que afectan a muchos contribuyentes. Filing taxes military Si usted conoce alguno de estos asuntos, favor de informarnos del mismo utilizando el Systemic Advocacy Management System (Sistema de administración de la defensa sistémica), en inglés, en el sitio www. Filing taxes military irs. Filing taxes military gov/advocate. Filing taxes military Talleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). Filing taxes military   Los Talleres para Contribuyentes de Ingresos Bajos (LITC) son independientes del IRS. Filing taxes military Algunos Talleres sirven a las personas cuyos ingresos estén por debajo de cierto nivel, y quienes necesitan resolver un problema tributaria. Filing taxes military Estos talleres proporcionan gratis, o por una cuota pequeña, representación profesional ante el IRS, en la corte durante auditorias, apelaciones, disputas de cobro de impuestos, y en otros asuntos. Filing taxes military Para esas personas que hablan inglés como segundo idioma, algunos Talleres pueden proveer información en muchos idiomas diferentes sobre los derechos y responsabilidades del contribuyente. Filing taxes military Para más información y para hallar un Taller cerca de usted, vea la página Web de los LITC en www. Filing taxes military irs. Filing taxes military gov/espanol/article/0,,id=219303,00. Filing taxes military html o en la Publicación 4134SP, Lista de Talleres para Contribuyentes de Bajos Ingresos. Filing taxes military Esta publicación también le está disponible en la oficina local del IRS o llamando al 1-800-829-3676. Filing taxes military Servicios Tributarios Gratuitos. Filing taxes military   La Publicación 910, IRS Guide to Free Tax Services, (Guía de servicios gratuitos del IRS, en inglés), es su guía para los servicios y recursos proporcionados por el IRS. Filing taxes military Con ella puede aprender más sobre la información tributaria que el IRS le proporciona gratis, inclusive publicaciones, servicios, y programas de educación y ayuda. Filing taxes military La publicación le brinda también una índice de más de 100 temas tributarios TeleTax (información tributaria grabada) que usted puede escuchar por teléfono. Filing taxes military La mayoría de la información y los servicios enumerados en esta publicación se le proporcionan sin costo a usted. Filing taxes military Si hay una cuota asociada con algún recurso o servicio, esta se indica en la publicación. Filing taxes military   Versiones accesibles de los productos publicadas por el IRS se la hacen disponibles a personas discapacitadas en varios formatos, si ellos las piden. Filing taxes military Discos DVD para productos tributarios. Filing taxes military Usted puede solicitar la Publicación 1796, IRS Tax Products DVD (DVD de productos tributarios del IRS), en inglés, y obtener: Formularios, instrucciones y publicaciones de impuestos del año en curso. Filing taxes military Formularios, instrucciones y publicaciones de impuestos de años anteriores. Filing taxes military Mapa Tributario: una herramienta de búsqueda electrónica y de ayuda. Filing taxes military Preguntas sobre leyes tributarias hechas con frecuencia. Filing taxes military Tax Topics (Temas Tributarios) del sistema telefónico de respuestas del IRS. Filing taxes military Código de Impuestos Internos —Título 26 del Código de los Estados Unidos. Filing taxes military Opciones para completar, imprimir y guardar la mayoría de los formularios de impuestos. Filing taxes military Internal Revenue Bulletins (Boletines del IRS). Filing taxes military Apoyo técnico telefónico gratuito y por correo electrónico. Filing taxes military El CD que se expide dos veces al año. Filing taxes military  — La primera entrega se envía a principios de enero del año 2012. Filing taxes military  — La última entrega se envía a principios de marzo del año 2012. Filing taxes military Compre el DVD del National Technical Information Service (NTIS, por sus siglas en inglés) en la página web www. Filing taxes military irs. Filing taxes military gov/cdorders por $30 (sin costo de tramitación) o llame gratuitamente al 1-877-233-6767 para comprar el DVD por $30 (más un cargo de tramitación de $6). 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U.S. Military Academy, West Point

The U.S. Military Academy at West Point provides higher education and training for Army cadets. Graduates go on to become commissioned officers in the U.S. Army.

Contact the Agency or Department

Website: U.S. Military Academy, West Point

Contact In-Person: Find Your Local West Point Recruitment Team

E-mail: (Visitor's Center)

Address: West Point Admissions
Building 606

West Point, NY 10996

Phone Number: (845) 938-4041(845) 938-2638 (Visitor's Center)

The Filing Taxes Military

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