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How To File 2011 Income Tax

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How To File 2011 Income Tax

How to file 2011 income tax Publication 550 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. How to file 2011 income tax Tax questions. How to file 2011 income tax Future Developments For the latest information about developments related to Publication 550, such as legislation enacted after it was published, go to www. How to file 2011 income tax irs. How to file 2011 income tax gov/pub550. How to file 2011 income tax What's New Net investment income tax (NIIT). How to file 2011 income tax  Beginning in 2013, you may be subject to the NIIT. How to file 2011 income tax The NIIT applies at a rate of 3. How to file 2011 income tax 8% to certain net investment income of individuals, estates, and trusts that have income above statutory threshold amounts. How to file 2011 income tax See Net investment income tax (NIIT) , later. How to file 2011 income tax Maximum capital gain rates. How to file 2011 income tax  For 2013, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%. How to file 2011 income tax See Capital Gain Tax Rates , later, for more information. How to file 2011 income tax Gift tax exclusion amount increased. How to file 2011 income tax  For calendar year 2013, the first $14,000 of gifts to any person (other than gifts of future interests in property) are not included in the total amount of taxable gifts. How to file 2011 income tax See Property Received as a Gift , later. How to file 2011 income tax Reminders Mutual fund distributions. How to file 2011 income tax  Publication 564, Mutual Fund Distributions, has been incorporated into this publication. How to file 2011 income tax Foreign source income. How to file 2011 income tax  If you are a U. How to file 2011 income tax S. How to file 2011 income tax citizen with investment income from sources outside the United States (foreign income), you must report that income on your tax return unless it is exempt by U. How to file 2011 income tax S. How to file 2011 income tax law. How to file 2011 income tax This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payer. How to file 2011 income tax Employee stock options. How to file 2011 income tax  If you received an option to buy or sell stock or other property as payment for your services, see Publication 525, Taxable and Nontaxable Income, for the special tax rules that apply. How to file 2011 income tax Photographs of missing children. How to file 2011 income tax  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How to file 2011 income tax Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How to file 2011 income tax You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. How to file 2011 income tax Introduction This publication provides information on the tax treatment of investment income and expenses. How to file 2011 income tax It includes information on the tax treatment of investment income and expenses for individual shareholders of mutual funds or other regulated investment companies, such as money market funds. How to file 2011 income tax It explains what investment income is taxable and what investment expenses are deductible. How to file 2011 income tax It explains when and how to show these items on your tax return. How to file 2011 income tax It also explains how to determine and report gains and losses on the disposition of investment property and provides information on property trades and tax shelters. How to file 2011 income tax The glossary at the end of this publication defines many of the terms used. How to file 2011 income tax Investment income. How to file 2011 income tax   This generally includes interest, dividends, capital gains, and other types of distributions including mutual fund distributions. How to file 2011 income tax Investment expenses. How to file 2011 income tax   These include interest paid or incurred to acquire investment property and expenses to manage or collect income from investment property. How to file 2011 income tax Qualified retirement plans and IRAs. How to file 2011 income tax   The rules in this publication do not apply to mutual fund shares held in individual retirement arrangements (IRAs), section 401(k) plans, and other qualified retirement plans. How to file 2011 income tax The value of the mutual fund shares and earnings allocated to you are included in your retirement plan assets and stay tax free generally until the plan distributes them to you. How to file 2011 income tax The tax rules that apply to retirement plan distributions are explained in the following publications. How to file 2011 income tax Publication 560, Retirement Plans for Small Business. How to file 2011 income tax Publication 571, Tax-Sheltered Annuity Plans. How to file 2011 income tax Publication 575, Pension and Annuity Income. How to file 2011 income tax Publication 590, Individual Retirement Arrangements (IRAs). How to file 2011 income tax Publication 721, Tax Guide to U. How to file 2011 income tax S. How to file 2011 income tax Civil Service Retirement Benefits. How to file 2011 income tax    Comments and suggestions. How to file 2011 income tax   We welcome your comments about this publication and your suggestions for future editions. How to file 2011 income tax   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How to file 2011 income tax NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to file 2011 income tax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to file 2011 income tax   You can send your comments from www. How to file 2011 income tax irs. How to file 2011 income tax gov/formspubs/. How to file 2011 income tax Click on “More Information” and then on “Comment on Tax Forms and Publications. How to file 2011 income tax ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. How to file 2011 income tax Ordering forms and publications. How to file 2011 income tax   Visit www. How to file 2011 income tax irs. How to file 2011 income tax gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. How to file 2011 income tax Internal Revenue Service 1201 N. How to file 2011 income tax Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How to file 2011 income tax   If you have a tax question, check the information available on IRS. How to file 2011 income tax gov or call 1-800-829-1040. How to file 2011 income tax We cannot answer tax questions sent to either of the above addresses. How to file 2011 income tax Prev  Up  Next   Home   More Online Publications
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The How To File 2011 Income Tax

How to file 2011 income tax 18. How to file 2011 income tax   Appendix This appendix contains models of the certificates, waivers, reports, and statements discussed in Part One. How to file 2011 income tax Model Certificate A   STATEMENT OF SUBSEQUENT SELLER     1. How to file 2011 income tax                 Name, address, and employer identification number of seller in subsequent sale             2. How to file 2011 income tax                 Name, address, and employer identification number of the buyer in subsequent sale             3. How to file 2011 income tax         Date and location of subsequent sale             4. How to file 2011 income tax         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. How to file 2011 income tax       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. How to file 2011 income tax                   Signature and date signed                   Printed or typed name of person signing this report                   Title—   Model Certificate B   FIRST TAXPAYER'S REPORT   1. How to file 2011 income tax                     First Taxpayer's name, address and employer identification number     2. How to file 2011 income tax                     Name, address, and employer identification number of the buyer of the taxable fuel subject to tax     3. How to file 2011 income tax           Date and location of removal, entry, or sale       4. How to file 2011 income tax           Volume and type of taxable fuel removed, entered or sold     5. How to file 2011 income tax 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. How to file 2011 income tax           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. How to file 2011 income tax       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. How to file 2011 income tax             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. How to file 2011 income tax                 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. How to file 2011 income tax                       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. How to file 2011 income tax )                 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. How to file 2011 income tax       This certificate applies to the following (complete as applicable):       If this is a single purchase certificate, check here and enter:     1. How to file 2011 income tax Invoice or delivery ticket number       2. How to file 2011 income tax (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. How to file 2011 income tax Effective date       2. How to file 2011 income tax Expiration date       (period not to exceed 1 year after the effective date)       3. How to file 2011 income tax Type (or types) of gasoline blendstocks     4. How to file 2011 income tax 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. How to file 2011 income tax         Buyer will provide a new certificate to the seller if any information in this certificate changes. How to file 2011 income tax       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. How to file 2011 income tax 4081-4(b)(3) of the Manufacturers and Retailers Excise Tax Regulations. How to file 2011 income tax       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. How to file 2011 income tax       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. How to file 2011 income tax     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. How to file 2011 income tax       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. How to file 2011 income tax             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. How to file 2011 income tax )         (Buyer) certifies the following under penalties of perjury:       Name of buyer         Buyer is a registered feedstock user with registration number . How to file 2011 income tax Buyer's registration has not been revoked     or suspended. How to file 2011 income tax         The kerosene to which this certificate applies will be used by Buyer for a feedstock purpose. How to file 2011 income tax                 This certificate applies to percent of Buyer's purchases from (name, address, and employer     identification number of seller) as follows (complete as applicable):       1. How to file 2011 income tax A single purchase on invoice or delivery ticket number . How to file 2011 income tax                 2. How to file 2011 income tax All purchases between (effective date) and (expiration date) (period not to exceed     one year after the effective date) under account or order number(s) . How to file 2011 income tax If this certificate applies only to Buyer's     purchases for certain locations, check here and list the locations. How to file 2011 income tax                                   If Buyer sells the kerosene to which this certificate relates, Buyer will be liable for tax on that sale. How to file 2011 income tax                 Buyer will provide a new certificate to the seller if any information in this certificate changes. How to file 2011 income tax                 If Buyer violates the terms of this certificate, the Internal Revenue Service may revoke the Buyer's registration. How to file 2011 income tax                 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. How to file 2011 income tax             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. How to file 2011 income tax )                                         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. How to file 2011 income tax       This certificate applies to the following (complete as applicable):               If this is a single purchase certificate, check here and enter:       1. How to file 2011 income tax Invoice or delivery ticket number       2. How to file 2011 income tax (Gasoline gallon equivalents)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:         1. How to file 2011 income tax Effective date         2. How to file 2011 income tax Expiration date         (period not to exceed 1 year after the effective date)         3. How to file 2011 income tax 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. How to file 2011 income tax       Buyer will provide a new certificate to the seller if any information in this certificate changes. How to file 2011 income tax       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. How to file 2011 income tax       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. How to file 2011 income tax     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. How to file 2011 income tax       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. How to file 2011 income tax             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. How to file 2011 income tax )           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). How to file 2011 income tax       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. How to file 2011 income tax Buyer's registration has not been suspended or revoked by the Internal Revenue Service. How to file 2011 income tax       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. How to file 2011 income tax Invoice or delivery ticket number       2. How to file 2011 income tax Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. How to file 2011 income tax Effective date       2. How to file 2011 income tax Expiration date (period not to exceed 1 year after the effective date)       3. How to file 2011 income tax Buyer's account number       Buyer agrees to provide the person liable for tax with a new certificate if any information in this certificate changes. How to file 2011 income tax       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. How to file 2011 income tax       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. How to file 2011 income tax       Buyer understands that it must be prepared to establish by satisfactory evidence the purpose for which the     fuel purchased under this certificate was used. How to file 2011 income tax     Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. How to file 2011 income tax     If Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's right to provide a certificate. How to file 2011 income tax       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. How to file 2011 income tax           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. How to file 2011 income tax )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. How to file 2011 income tax The kerosene to which this waiver relates is purchased for — (check one):       1. How to file 2011 income tax □ Use on a farm for farming purposes,       2. How to file 2011 income tax □ Use in foreign trade (reciprocal benefits required for foreign registered airlines),       3. How to file 2011 income tax □ Use in certain helicopter and fixed-wing air ambulance uses,       4. How to file 2011 income tax □ The exclusive use of a qualified blood collector organization,       5. How to file 2011 income tax □ The exclusive use of a nonprofit educational organization,       6. How to file 2011 income tax □ Use in an aircraft owned by an aircraft museum,       7. How to file 2011 income tax □ Use in military aircraft, or       8. How to file 2011 income tax □ Use in commercial aviation (other than foreign trade). How to file 2011 income tax     B. How to file 2011 income tax This waiver applies to the following (complete as applicable):       This is a single purchase waiver:           1. How to file 2011 income tax Invoice or delivery ticket number           2. How to file 2011 income tax Number of gallons       This is a waiver covering all purchases under a specified account or order number:           1. How to file 2011 income tax Effective date           2. How to file 2011 income tax Expiration date (period not to exceed 1 year after the effective date)           3. How to file 2011 income tax Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. How to file 2011 income tax       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. How to file 2011 income tax       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. How to file 2011 income tax       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. How to file 2011 income tax       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. How to file 2011 income tax           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. How to file 2011 income tax )                       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. How to file 2011 income tax       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. How to file 2011 income tax Invoice or delivery ticket number       2. How to file 2011 income tax Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. How to file 2011 income tax Effective date       2. How to file 2011 income tax Expiration date (period not to exceed 1 year after the effective date)       3. How to file 2011 income tax Buyer's account number       Buyer will provide a new certificate to the vendor if any information in this certificate changes. How to file 2011 income tax       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. How to file 2011 income tax       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. How to file 2011 income tax       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. How to file 2011 income tax           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. How to file 2011 income tax )                       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. How to file 2011 income tax       This waiver applies to the following (complete as applicable):     This is a single purchase waiver:       1. How to file 2011 income tax Invoice or delivery ticket number       2. How to file 2011 income tax Number of gallons     This is a waiver covering all purchases under a specified account or order number:       1. How to file 2011 income tax Effective date       2. How to file 2011 income tax Expiration date (period not to exceed 1 year after the effective date)       3. How to file 2011 income tax Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. How to file 2011 income tax       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. How to file 2011 income tax       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. How to file 2011 income tax       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. How to file 2011 income tax       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. How to file 2011 income tax           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. How to file 2011 income tax )     The undersigned biodiesel producer (“Producer”) hereby certifies the following under penalties of perjury:   1. How to file 2011 income tax             Producer's name, address, and employer identification number (EIN)   2. How to file 2011 income tax             Name, address, and EIN of person buying the biodiesel from Producer   3. How to file 2011 income tax       Date and location of sale to buyer   4. How to file 2011 income tax This certificate applies to gallons of biodiesel. How to file 2011 income tax   5. How to file 2011 income tax 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. How to file 2011 income tax             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. How to file 2011 income tax Original Certificate Identification Number (only in the case of certificates reissued to a reseller after return of the original certificate). How to file 2011 income tax       Producer is registered as a biodiesel producer with registration number . How to file 2011 income tax  Producer's registration has not been suspended or revoked by the Internal Revenue Service. How to file 2011 income tax       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. How to file 2011 income tax S. How to file 2011 income tax C. How to file 2011 income tax 7545). How to file 2011 income tax       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. How to file 2011 income tax           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. How to file 2011 income tax )               Name, Address, and Employer Identification Number of Vendor     The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:     A. How to file 2011 income tax 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. How to file 2011 income tax     B. How to file 2011 income tax This certificate applies to the following (complete as applicable):       1. How to file 2011 income tax   If this is a single purchase certificate, check here □ and enter:           a. How to file 2011 income tax Invoice or delivery ticket number           b. How to file 2011 income tax Number of gallons       2. How to file 2011 income tax   If this is a certificate covering all purchases under a specified account or order number, check here □  and enter:           a. How to file 2011 income tax Effective date           b. How to file 2011 income tax Expiration date   (period not to exceed 1 year after effective date)           c. How to file 2011 income tax Buyer's account or order number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. How to file 2011 income tax     ▪ 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. How to file 2011 income tax     ▪ 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. How to file 2011 income tax     ▪ 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. How to file 2011 income tax           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. How to file 2011 income tax )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. How to file 2011 income tax The kerosene to which this certificate relates is purchased for a nonexempt use in noncommercial aviation. How to file 2011 income tax     B. How to file 2011 income tax This certificate applies to the following (complete as applicable):       1. How to file 2011 income tax   If this is a single purchase certificate, check here □ and enter:           a. How to file 2011 income tax Invoice or delivery ticket number           b. How to file 2011 income tax Number of gallons       2. How to file 2011 income tax   This is a certificate covering all purchases under a specified account or order number:           a. How to file 2011 income tax Effective date           b. How to file 2011 income tax Expiration date   (period not to exceed 1 year after effective date)           c. How to file 2011 income tax Buyer's account number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. How to file 2011 income tax     ▪ 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. How to file 2011 income tax     ▪ 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. How to file 2011 income tax           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. How to file 2011 income tax )               Name, Address, and Employer Identification Number of Credit Card Issuer. How to file 2011 income tax     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. How to file 2011 income tax Buyer will use the taxable fuel to which this certificate relates for the exclusive use of a state; or     B. How to file 2011 income tax Buyer will use the gasoline to which this certificate relates for the exclusive use of a nonprofit educational organization. How to file 2011 income tax     C. How to file 2011 income tax This certificate applies to all purchases made with the credit card identified below during the period specified:           a. How to file 2011 income tax Effective date of certificate           b. How to file 2011 income tax Expiration date of certificate   (period not to exceed 2 years after effective date)           c. How to file 2011 income tax Buyer's account number     ▪ Buyer will provide a new certificate to the credit card issuer if any information in this certificate changes. How to file 2011 income tax     ▪ 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. How to file 2011 income tax     ▪ 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. How to file 2011 income tax     ▪ 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. How to file 2011 income tax           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. How to file 2011 income tax )     The undersigned biodiesel producer (“Reseller”) hereby certifies the following under penalties of perjury:   1. How to file 2011 income tax                   Reseller's name, address, and employer identification number (EIN)   2. How to file 2011 income tax                   Name, address, and EIN of Reseller's buyer   3. How to file 2011 income tax       Date and location of sale to buyer   4. How to file 2011 income tax Volume of biodiesel sold   5. How to file 2011 income tax 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. How to file 2011 income tax       Reseller has not been notified by the Internal Revenue Service that its right to provide a certificate or statement has been withdrawn. How to file 2011 income tax       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. How to file 2011 income tax           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Prev  Up  Next   Home   More Online Publications