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I Need To Amend My 2011 Taxes

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I Need To Amend My 2011 Taxes

I need to amend my 2011 taxes 18. I need to amend my 2011 taxes   Appendix This appendix contains models of the certificates, waivers, reports, and statements discussed in Part One. I need to amend my 2011 taxes Model Certificate A   STATEMENT OF SUBSEQUENT SELLER     1. I need to amend my 2011 taxes                 Name, address, and employer identification number of seller in subsequent sale             2. I need to amend my 2011 taxes                 Name, address, and employer identification number of the buyer in subsequent sale             3. I need to amend my 2011 taxes         Date and location of subsequent sale             4. I need to amend my 2011 taxes         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. I need to amend my 2011 taxes       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. I need to amend my 2011 taxes                   Signature and date signed                   Printed or typed name of person signing this report                   Title—   Model Certificate B   FIRST TAXPAYER'S REPORT   1. I need to amend my 2011 taxes                     First Taxpayer's name, address and employer identification number     2. I need to amend my 2011 taxes                     Name, address, and employer identification number of the buyer of the taxable fuel subject to tax     3. I need to amend my 2011 taxes           Date and location of removal, entry, or sale       4. I need to amend my 2011 taxes           Volume and type of taxable fuel removed, entered or sold     5. I need to amend my 2011 taxes 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. I need to amend my 2011 taxes           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. I need to amend my 2011 taxes       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. I need to amend my 2011 taxes             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. I need to amend my 2011 taxes                 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. I need to amend my 2011 taxes                       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. I need to amend my 2011 taxes )                 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. I need to amend my 2011 taxes       This certificate applies to the following (complete as applicable):       If this is a single purchase certificate, check here and enter:     1. I need to amend my 2011 taxes Invoice or delivery ticket number       2. I need to amend my 2011 taxes (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. I need to amend my 2011 taxes Effective date       2. I need to amend my 2011 taxes Expiration date       (period not to exceed 1 year after the effective date)       3. I need to amend my 2011 taxes Type (or types) of gasoline blendstocks     4. I need to amend my 2011 taxes 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. I need to amend my 2011 taxes         Buyer will provide a new certificate to the seller if any information in this certificate changes. I need to amend my 2011 taxes       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. I need to amend my 2011 taxes 4081-4(b)(3) of the Manufacturers and Retailers Excise Tax Regulations. I need to amend my 2011 taxes       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. I need to amend my 2011 taxes       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. I need to amend my 2011 taxes     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. I need to amend my 2011 taxes       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. I need to amend my 2011 taxes             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. I need to amend my 2011 taxes )         (Buyer) certifies the following under penalties of perjury:       Name of buyer         Buyer is a registered feedstock user with registration number . I need to amend my 2011 taxes Buyer's registration has not been revoked     or suspended. I need to amend my 2011 taxes         The kerosene to which this certificate applies will be used by Buyer for a feedstock purpose. I need to amend my 2011 taxes                 This certificate applies to percent of Buyer's purchases from (name, address, and employer     identification number of seller) as follows (complete as applicable):       1. I need to amend my 2011 taxes A single purchase on invoice or delivery ticket number . I need to amend my 2011 taxes                 2. I need to amend my 2011 taxes All purchases between (effective date) and (expiration date) (period not to exceed     one year after the effective date) under account or order number(s) . I need to amend my 2011 taxes If this certificate applies only to Buyer's     purchases for certain locations, check here and list the locations. I need to amend my 2011 taxes                                   If Buyer sells the kerosene to which this certificate relates, Buyer will be liable for tax on that sale. I need to amend my 2011 taxes                 Buyer will provide a new certificate to the seller if any information in this certificate changes. I need to amend my 2011 taxes                 If Buyer violates the terms of this certificate, the Internal Revenue Service may revoke the Buyer's registration. I need to amend my 2011 taxes                 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. I need to amend my 2011 taxes             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. I need to amend my 2011 taxes )                                         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. I need to amend my 2011 taxes       This certificate applies to the following (complete as applicable):               If this is a single purchase certificate, check here and enter:       1. I need to amend my 2011 taxes Invoice or delivery ticket number       2. I need to amend my 2011 taxes (Gasoline gallon equivalents)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:         1. I need to amend my 2011 taxes Effective date         2. I need to amend my 2011 taxes Expiration date         (period not to exceed 1 year after the effective date)         3. I need to amend my 2011 taxes 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. I need to amend my 2011 taxes       Buyer will provide a new certificate to the seller if any information in this certificate changes. I need to amend my 2011 taxes       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. I need to amend my 2011 taxes       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. I need to amend my 2011 taxes     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. I need to amend my 2011 taxes       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. I need to amend my 2011 taxes             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. I need to amend my 2011 taxes )           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). I need to amend my 2011 taxes       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. I need to amend my 2011 taxes Buyer's registration has not been suspended or revoked by the Internal Revenue Service. I need to amend my 2011 taxes       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. I need to amend my 2011 taxes Invoice or delivery ticket number       2. I need to amend my 2011 taxes Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. I need to amend my 2011 taxes Effective date       2. I need to amend my 2011 taxes Expiration date (period not to exceed 1 year after the effective date)       3. I need to amend my 2011 taxes Buyer's account number       Buyer agrees to provide the person liable for tax with a new certificate if any information in this certificate changes. I need to amend my 2011 taxes       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. I need to amend my 2011 taxes       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. I need to amend my 2011 taxes       Buyer understands that it must be prepared to establish by satisfactory evidence the purpose for which the     fuel purchased under this certificate was used. I need to amend my 2011 taxes     Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. I need to amend my 2011 taxes     If Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's right to provide a certificate. I need to amend my 2011 taxes       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. I need to amend my 2011 taxes           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. I need to amend my 2011 taxes )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. I need to amend my 2011 taxes The kerosene to which this waiver relates is purchased for — (check one):       1. I need to amend my 2011 taxes □ Use on a farm for farming purposes,       2. I need to amend my 2011 taxes □ Use in foreign trade (reciprocal benefits required for foreign registered airlines),       3. I need to amend my 2011 taxes □ Use in certain helicopter and fixed-wing air ambulance uses,       4. I need to amend my 2011 taxes □ The exclusive use of a qualified blood collector organization,       5. I need to amend my 2011 taxes □ The exclusive use of a nonprofit educational organization,       6. I need to amend my 2011 taxes □ Use in an aircraft owned by an aircraft museum,       7. I need to amend my 2011 taxes □ Use in military aircraft, or       8. I need to amend my 2011 taxes □ Use in commercial aviation (other than foreign trade). I need to amend my 2011 taxes     B. I need to amend my 2011 taxes This waiver applies to the following (complete as applicable):       This is a single purchase waiver:           1. I need to amend my 2011 taxes Invoice or delivery ticket number           2. I need to amend my 2011 taxes Number of gallons       This is a waiver covering all purchases under a specified account or order number:           1. I need to amend my 2011 taxes Effective date           2. I need to amend my 2011 taxes Expiration date (period not to exceed 1 year after the effective date)           3. I need to amend my 2011 taxes Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. I need to amend my 2011 taxes       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. I need to amend my 2011 taxes       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. I need to amend my 2011 taxes       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. I need to amend my 2011 taxes       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. I need to amend my 2011 taxes           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. I need to amend my 2011 taxes )                       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. I need to amend my 2011 taxes       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. I need to amend my 2011 taxes Invoice or delivery ticket number       2. I need to amend my 2011 taxes Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. I need to amend my 2011 taxes Effective date       2. I need to amend my 2011 taxes Expiration date (period not to exceed 1 year after the effective date)       3. I need to amend my 2011 taxes Buyer's account number       Buyer will provide a new certificate to the vendor if any information in this certificate changes. I need to amend my 2011 taxes       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. I need to amend my 2011 taxes       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. I need to amend my 2011 taxes       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. I need to amend my 2011 taxes           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. I need to amend my 2011 taxes )                       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. I need to amend my 2011 taxes       This waiver applies to the following (complete as applicable):     This is a single purchase waiver:       1. I need to amend my 2011 taxes Invoice or delivery ticket number       2. I need to amend my 2011 taxes Number of gallons     This is a waiver covering all purchases under a specified account or order number:       1. I need to amend my 2011 taxes Effective date       2. I need to amend my 2011 taxes Expiration date (period not to exceed 1 year after the effective date)       3. I need to amend my 2011 taxes Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. I need to amend my 2011 taxes       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. I need to amend my 2011 taxes       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. I need to amend my 2011 taxes       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. I need to amend my 2011 taxes       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. I need to amend my 2011 taxes           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. I need to amend my 2011 taxes )     The undersigned biodiesel producer (“Producer”) hereby certifies the following under penalties of perjury:   1. I need to amend my 2011 taxes             Producer's name, address, and employer identification number (EIN)   2. I need to amend my 2011 taxes             Name, address, and EIN of person buying the biodiesel from Producer   3. I need to amend my 2011 taxes       Date and location of sale to buyer   4. I need to amend my 2011 taxes This certificate applies to gallons of biodiesel. I need to amend my 2011 taxes   5. I need to amend my 2011 taxes 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. I need to amend my 2011 taxes             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. I need to amend my 2011 taxes Original Certificate Identification Number (only in the case of certificates reissued to a reseller after return of the original certificate). I need to amend my 2011 taxes       Producer is registered as a biodiesel producer with registration number . I need to amend my 2011 taxes  Producer's registration has not been suspended or revoked by the Internal Revenue Service. I need to amend my 2011 taxes       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. I need to amend my 2011 taxes S. I need to amend my 2011 taxes C. I need to amend my 2011 taxes 7545). I need to amend my 2011 taxes       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. I need to amend my 2011 taxes           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. I need to amend my 2011 taxes )               Name, Address, and Employer Identification Number of Vendor     The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:     A. I need to amend my 2011 taxes 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. I need to amend my 2011 taxes     B. I need to amend my 2011 taxes This certificate applies to the following (complete as applicable):       1. I need to amend my 2011 taxes   If this is a single purchase certificate, check here □ and enter:           a. I need to amend my 2011 taxes Invoice or delivery ticket number           b. I need to amend my 2011 taxes Number of gallons       2. I need to amend my 2011 taxes   If this is a certificate covering all purchases under a specified account or order number, check here □  and enter:           a. I need to amend my 2011 taxes Effective date           b. I need to amend my 2011 taxes Expiration date   (period not to exceed 1 year after effective date)           c. I need to amend my 2011 taxes Buyer's account or order number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. I need to amend my 2011 taxes     ▪ 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. I need to amend my 2011 taxes     ▪ 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. I need to amend my 2011 taxes     ▪ 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. I need to amend my 2011 taxes           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. I need to amend my 2011 taxes )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. I need to amend my 2011 taxes The kerosene to which this certificate relates is purchased for a nonexempt use in noncommercial aviation. I need to amend my 2011 taxes     B. I need to amend my 2011 taxes This certificate applies to the following (complete as applicable):       1. I need to amend my 2011 taxes   If this is a single purchase certificate, check here □ and enter:           a. I need to amend my 2011 taxes Invoice or delivery ticket number           b. I need to amend my 2011 taxes Number of gallons       2. I need to amend my 2011 taxes   This is a certificate covering all purchases under a specified account or order number:           a. I need to amend my 2011 taxes Effective date           b. I need to amend my 2011 taxes Expiration date   (period not to exceed 1 year after effective date)           c. I need to amend my 2011 taxes Buyer's account number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. I need to amend my 2011 taxes     ▪ 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. I need to amend my 2011 taxes     ▪ 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. I need to amend my 2011 taxes           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. I need to amend my 2011 taxes )               Name, Address, and Employer Identification Number of Credit Card Issuer. I need to amend my 2011 taxes     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. I need to amend my 2011 taxes Buyer will use the taxable fuel to which this certificate relates for the exclusive use of a state; or     B. I need to amend my 2011 taxes Buyer will use the gasoline to which this certificate relates for the exclusive use of a nonprofit educational organization. I need to amend my 2011 taxes     C. I need to amend my 2011 taxes This certificate applies to all purchases made with the credit card identified below during the period specified:           a. I need to amend my 2011 taxes Effective date of certificate           b. I need to amend my 2011 taxes Expiration date of certificate   (period not to exceed 2 years after effective date)           c. I need to amend my 2011 taxes Buyer's account number     ▪ Buyer will provide a new certificate to the credit card issuer if any information in this certificate changes. I need to amend my 2011 taxes     ▪ 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. I need to amend my 2011 taxes     ▪ 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. I need to amend my 2011 taxes     ▪ 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. I need to amend my 2011 taxes           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. I need to amend my 2011 taxes )     The undersigned biodiesel producer (“Reseller”) hereby certifies the following under penalties of perjury:   1. I need to amend my 2011 taxes                   Reseller's name, address, and employer identification number (EIN)   2. I need to amend my 2011 taxes                   Name, address, and EIN of Reseller's buyer   3. I need to amend my 2011 taxes       Date and location of sale to buyer   4. I need to amend my 2011 taxes Volume of biodiesel sold   5. I need to amend my 2011 taxes 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. I need to amend my 2011 taxes       Reseller has not been notified by the Internal Revenue Service that its right to provide a certificate or statement has been withdrawn. I need to amend my 2011 taxes       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. I need to amend my 2011 taxes           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Prev  Up  Next   Home   More Online Publications
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Understanding Your CP3219N Notice

We didn't receive your tax return. We have calculated your tax, penalty and interest based on wages and other income reported to us by employers, financial institutions and others.


What you need to do

  • File your tax return immediately, or
  • Accept our proposed assessment by signing and returning the Response form, or
  • Call us if you think you don't have to file.

You may want to…


Answers to Common Questions

What should I do if I disagree with the notice?

Call us at the toll free number listed on the top right corner of your notice. Please have your paperwork ready when you call. If you prefer, you can write to us using the notice's response form and return address listed.

Where do I send my return?

Attach the Response form and send the return to the address listed on the notice.

What should I do if I've just filed my tax return?

You don't have to do anything if you filed your tax return(s) within the last eight weeks.

What should I do if I didn't file my tax return or it's been more than eight weeks since I filed it?

Complete the Response form from your notice. Check the name, Social Security number (or Taxpayer Identification Number), and tax year on your notice. Make sure they match the name, number, and year on the return. Mail us a copy of the tax return. Sign the return and date it; if filing a joint return your spouse must also sign the return. Send the return with the Response form to the address listed on the notice.

What happens if I can't pay the full amount I owe when I file my return?

You can make a payment plan with us when you can't pay the full amount you owe. If you owe tax on any return(s) you file, we will use your refund to help pay it.

Can I get more time to file my past due return?

No. Once you receive your Notice of Deficiency (90-day letter), you have 90 days to file your past due tax return or file a petition in the Tax Court. If you do neither, the IRS will proceed with their proposed assessment.


Tips for next year

File your return on time.

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 26-Feb-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The I Need To Amend My 2011 Taxes

I need to amend my 2011 taxes Internal Revenue Bulletin:  2012-14  April 2, 2012  Rev. I need to amend my 2011 taxes Proc. I need to amend my 2011 taxes 2012-23 Table of Contents SECTION 1. I need to amend my 2011 taxes PURPOSE SECTION 2. I need to amend my 2011 taxes BACKGROUND SECTION 3. I need to amend my 2011 taxes SCOPE SECTION 4. I need to amend my 2011 taxes APPLICATION. I need to amend my 2011 taxes 01 Limitations on Depreciation Deductions for Certain Automobiles. I need to amend my 2011 taxes . I need to amend my 2011 taxes 02 Inclusions in Income of Lessees of Passenger Automobiles. I need to amend my 2011 taxes SECTION 5. I need to amend my 2011 taxes EFFECTIVE DATE SECTION 6. I need to amend my 2011 taxes DRAFTING INFORMATION SECTION 1. I need to amend my 2011 taxes PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2012, including separate tables of limitations on depreciation deductions for trucks and vans; and (2) the amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2012, including a separate table of inclusion amounts for lessees of trucks and vans. I need to amend my 2011 taxes The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. I need to amend my 2011 taxes SECTION 2. I need to amend my 2011 taxes BACKGROUND . I need to amend my 2011 taxes 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. I need to amend my 2011 taxes For passenger automobiles placed in service after 1988, § 280F(d)(7) requires the Internal Revenue Service to increase the amounts allowable as depreciation deductions by a price inflation adjustment amount. I need to amend my 2011 taxes The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. I need to amend my 2011 taxes This change reflects the higher rate of price inflation for trucks and vans since 1988. I need to amend my 2011 taxes . I need to amend my 2011 taxes 02 Section 401(a) of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, Pub. I need to amend my 2011 taxes L. I need to amend my 2011 taxes No. I need to amend my 2011 taxes 111-312, 124 Stat. I need to amend my 2011 taxes 3296 (Dec. I need to amend my 2011 taxes 17, 2010) (the “Act”) extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property acquired by the taxpayer after December 31, 2007, and before January 1, 2013, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2013. I need to amend my 2011 taxes Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A)(i) by $8,000 for passenger automobiles to which the additional first year depreciation deduction under § 168(k) (hereinafter, referred to as “§ 168(k) additional first year depreciation deduction”) applies. I need to amend my 2011 taxes . I need to amend my 2011 taxes 03 Section 168(k)(2)(D)(i) provides that the § 168(k) additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). I need to amend my 2011 taxes Section 168(k)(2)(D)(iii) permits a taxpayer to elect out of the § 168(k) additional first year depreciation deduction for any class of property. I need to amend my 2011 taxes Section 168(k)(4), as amended by the Act, permits a corporation to elect to increase the alternative minimum tax (“AMT”) credit limitation under § 53(c), instead of claiming the § 168(k) additional first year depreciation deduction for all eligible qualified property placed in service after December 31, 2010, that is round 2 extension property (as defined in § 168(k)(4)(I)(iv)). I need to amend my 2011 taxes Accordingly, this revenue procedure provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction applies. I need to amend my 2011 taxes This revenue procedure also provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction does not apply, either because taxpayer (1) purchased the passenger automobile used; (2) did not use the passenger automobile during 2012 more than 50 percent for business purposes; (3) elected out of the § 168(k) additional first year depreciation deduction pursuant to § 168(k)(2)(D)(iii); or (4) elected to increase the § 53 AMT credit limitation in lieu of claiming § 168(k) additional first year depreciation. I need to amend my 2011 taxes . I need to amend my 2011 taxes 04 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. I need to amend my 2011 taxes The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. I need to amend my 2011 taxes Under § 1. I need to amend my 2011 taxes 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an amount determined by applying a formula to the amount obtained from a table. I need to amend my 2011 taxes One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. I need to amend my 2011 taxes Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. I need to amend my 2011 taxes SECTION 3. I need to amend my 2011 taxes SCOPE . I need to amend my 2011 taxes 01 The limitations on depreciation deductions in section 4. I need to amend my 2011 taxes 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2012, and continue to apply for each taxable year that the passenger automobile remains in service. I need to amend my 2011 taxes . I need to amend my 2011 taxes 02 The tables in section 4. I need to amend my 2011 taxes 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2012. I need to amend my 2011 taxes Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. I need to amend my 2011 taxes See Rev. I need to amend my 2011 taxes Proc. I need to amend my 2011 taxes 2007-30, 2007-1 C. I need to amend my 2011 taxes B. I need to amend my 2011 taxes 1104, for passenger automobiles first leased during calendar year 2007; Rev. I need to amend my 2011 taxes Proc. I need to amend my 2011 taxes 2008-22, 2008-1 C. I need to amend my 2011 taxes B. I need to amend my 2011 taxes 658, for passenger automobiles first leased during calendar year 2008; Rev. I need to amend my 2011 taxes Proc. I need to amend my 2011 taxes 2009-24, 2009-17 I. I need to amend my 2011 taxes R. I need to amend my 2011 taxes B. I need to amend my 2011 taxes 885, for passenger automobiles first leased during calendar year 2009; Rev. I need to amend my 2011 taxes Proc. I need to amend my 2011 taxes 2010-18, 2010-9 I. I need to amend my 2011 taxes R. I need to amend my 2011 taxes B. I need to amend my 2011 taxes 427, as amplified and modified by section 4. I need to amend my 2011 taxes 03 of Rev. I need to amend my 2011 taxes Proc. I need to amend my 2011 taxes 2011-21, 2011-12 I. I need to amend my 2011 taxes R. I need to amend my 2011 taxes B. I need to amend my 2011 taxes 560, for passenger automobiles first leased during calendar year 2010; and Rev. I need to amend my 2011 taxes Proc. I need to amend my 2011 taxes 2011-21, for passenger automobiles first leased during calendar year 2011. I need to amend my 2011 taxes SECTION 4. I need to amend my 2011 taxes APPLICATION . I need to amend my 2011 taxes 01 Limitations on Depreciation Deductions for Certain Automobiles. I need to amend my 2011 taxes (1) Amount of the inflation adjustment. I need to amend my 2011 taxes (a) Passenger automobiles (other than trucks or vans). I need to amend my 2011 taxes Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. I need to amend my 2011 taxes Section 280F(d)(7)(B)(ii) defines the term “CPI automobile component” as the automobile component of the Consumer Price Index for all Urban Consumers published by the Department of Labor. I need to amend my 2011 taxes The new car component of the CPI was 115. I need to amend my 2011 taxes 2 for October 1987 and 143. I need to amend my 2011 taxes 419 for October 2011. I need to amend my 2011 taxes The October 2011 index exceeded the October 1987 index by 28. I need to amend my 2011 taxes 219. I need to amend my 2011 taxes Therefore, the automobile price inflation adjustment for 2012 for passenger automobiles (other than trucks and vans) is 24. I need to amend my 2011 taxes 5 percent (28. I need to amend my 2011 taxes 219/115. I need to amend my 2011 taxes 2 x 100%). I need to amend my 2011 taxes The dollar limitations in § 280F(a) are multiplied by a factor of 0. I need to amend my 2011 taxes 245, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2012. I need to amend my 2011 taxes This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2012. I need to amend my 2011 taxes (b) Trucks and vans. I need to amend my 2011 taxes To determine the dollar limitations for trucks and vans first placed in service during calendar year 2012, the Service uses the new truck component of the CPI instead of the new car component. I need to amend my 2011 taxes The new truck component of the CPI was 112. I need to amend my 2011 taxes 4 for October 1987 and 146. I need to amend my 2011 taxes 607 for October 2011. I need to amend my 2011 taxes The October 2011 index exceeded the October 1987 index by 34. I need to amend my 2011 taxes 207. I need to amend my 2011 taxes Therefore, the automobile price inflation adjustment for 2012 for trucks and vans is 30. I need to amend my 2011 taxes 43 percent (34. I need to amend my 2011 taxes 207/112. I need to amend my 2011 taxes 4 x 100%). I need to amend my 2011 taxes The dollar limitations in § 280F(a) are multiplied by a factor of 0. I need to amend my 2011 taxes 3043, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. I need to amend my 2011 taxes This adjustment applies to all trucks and vans that are first placed in service in calendar year 2012. I need to amend my 2011 taxes (2) Amount of the limitation. I need to amend my 2011 taxes Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2012. I need to amend my 2011 taxes Use Table 1 for a passenger automobile (other than a truck or van), and Table 2 for a truck or van, placed in service in calendar year 2012 for which the § 168(k) additional first year depreciation deduction applies. I need to amend my 2011 taxes Use Table 3 for a passenger automobile (other than a truck or van), and Table 4 for a truck or van, placed in service in calendar year 2012 for which the § 168(k) additional first year depreciation deduction does not apply. I need to amend my 2011 taxes REV. I need to amend my 2011 taxes PROC. I need to amend my 2011 taxes 2012-23 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. I need to amend my 2011 taxes PROC. I need to amend my 2011 taxes 2012-23 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,360 2nd Tax Year $5,300 3rd Tax Year $3,150 Each Succeeding Year $1,875 REV. I need to amend my 2011 taxes PROC. I need to amend my 2011 taxes 2012-23 TABLE 3 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. I need to amend my 2011 taxes PROC. I need to amend my 2011 taxes 2012-23 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,360 2nd Tax Year $5,300 3rd Tax Year $3,150 Each Succeeding Year $1,875 . I need to amend my 2011 taxes 02 Inclusions in Income of Lessees of Passenger Automobiles. I need to amend my 2011 taxes A taxpayer must follow the procedures in § 1. I need to amend my 2011 taxes 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2012. I need to amend my 2011 taxes In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure, while lessees of trucks and vans should use Table 6 of this revenue procedure. I need to amend my 2011 taxes REV. I need to amend my 2011 taxes PROC. I need to amend my 2011 taxes 2012-23 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2012 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $18,500 $19,000 2 4 5 6 8 19,000 19,500 2 4 7 7 9 19,500 20,000 2 5 8 8 10 20,000 20,500 3 5 9 10 11 20,500 21,000 3 6 9 12 12 21,000 21,500 3 7 10 12 14 21,500 22,000 3 8 11 13 16 22,000 23,000 4 8 13 15 17 23,000 24,000 4 10 15 17 20 24,000 25,000 5 11 17 19 23 25,000 26,000 6 12 19 21 26 26,000 27,000 6 14 20 24 28 27,000 28,000 7 15 22 26 31 28,000 29,000 7 16 25 28 33 29,000 30,000 8 18 25 32 35 30,000 31,000 9 19 27 34 38 31,000 32,000 9 20 30 36 41 32,000 33,000 10 21 32 38 43 33,000 34,000 10 23 33 41 46 34,000 35,000 11 24 35 43 49 35,000 36,000 12 25 37 45 52 36,000 37,000 12 27 39 47 54 37,000 38,000 13 28 41 49 57 38,000 39,000 13 29 43 52 59 39,000 40,000 14 30 45 54 62 40,000 41,000 14 32 47 56 65 41,000 42,000 15 33 49 58 68 42,000 43,000 16 34 51 61 70 43,000 44,000 16 36 52 63 73 44,000 45,000 17 37 54 66 75 45,000 46,000 17 38 57 67 78 46,000 47,000 18 39 59 70 80 47,000 48,000 19 40 61 72 83 48,000 49,000 19 42 62 75 86 49,000 50,000 20 43 64 77 89 50,000 51,000 20 45 66 79 91 51,000 52,000 21 46 68 81 94 52,000 53,000 21 47 70 84 96 53,000 54,000 22 48 72 86 99 54,000 55,000 23 49 74 88 102 55,000 56,000 23 51 76 90 104 56,000 57,000 24 52 78 92 107 57,000 58,000 24 54 79 95 110 58,000 59,000 25 55 81 97 113 59,000 60,000 26 56 83 100 115 60,000 62,000 26 58 86 103 119 62,000 64,000 28 60 90 108 124 64,000 66,000 29 63 94 112 129 66,000 68,000 30 66 97 117 135 68,000 70,000 31 68 102 121 140 70,000 72,000 32 71 105 126 145 72,000 74,000 33 74 109 130 151 74,000 76,000 35 76 113 135 156 76,000 78,000 36 78 117 140 161 78,000 80,000 37 81 120 145 166 80,000 85,000 39 86 127 152 176 85,000 90,000 42 92 137 163 189 90,000 95,000 45 98 147 175 202 95,000 100,000 48 105 155 187 215 100,000 110,000 52 115 170 203 235 110,000 120,000 58 127 189 227 262 120,000 130,000 64 140 208 250 288 130,000 140,000 70 153 227 272 315 140,000 150,000 75 166 246 296 340 150,000 160,000 81 179 265 318 368 160,000 170,000 87 192 284 341 394 170,000 180,000 93 204 304 364 420 180,000 190,000 99 217 323 387 446 190,000 200,000 105 230 342 409 473 200,000 210,000 111 243 361 432 499 210,000 220,000 116 256 380 455 526 220,000 230,000 122 269 399 478 552 230,000 240,000 128 282 418 501 578 240,000 and up 134 294 437 524 605 REV. I need to amend my 2011 taxes PROC. I need to amend my 2011 taxes 2012-23 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2012 Fair Market Value of Truck or Van Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $19,000 $19,500 1 4 5 6 7 19,500 20,000 2 4 6 7 9 20,000 20,500 2 5 7 8 10 20,500 21,000 2 5 8 10 11 21,000 21,500 3 6 9 10 13 21,500 22,000 3 6 10 12 14 22,000 23,000 3 8 11 14 15 23,000 24,000 4 9 13 16 18 24,000 25,000 4 10 15 19 21 25,000 26,000 5 11 17 21 24 26,000 27,000 6 12 19 23 26 27,000 28,000 6 14 21 25 29 28,000 29,000 7 15 23 27 32 29,000 30,000 7 17 24 30 34 30,000 31,000 8 18 26 32 37 31,000 32,000 9 19 28 34 40 32,000 33,000 9 20 31 36 42 33,000 34,000 10 21 33 39 44 34,000 35,000 10 23 34 41 48 35,000 36,000 11 24 36 44 50 36,000 37,000 12 25 38 46 53 37,000 38,000 12 27 40 48 55 38,000 39,000 13 28 42 50 58 39,000 40,000 13 29 44 53 60 40,000 41,000 14 31 45 55 63 41,000 42,000 14 32 48 57 66 42,000 43,000 15 33 50 59 69 43,000 44,000 16 34 52 61 72 44,000 45,000 16 36 53 64 74 45,000 46,000 17 37 55 66 77 46,000 47,000 17 38 58 68 79 47,000 48,000 18 40 59 70 82 48,000 49,000 19 41 61 73 84 49,000 50,000 19 42 63 75 87 50,000 51,000 20 43 65 78 89 51,000 52,000 20 45 66 80 93 52,000 53,000 21 46 68 83 95 53,000 54,000 21 48 70 84 98 54,000 55,000 22 49 72 87 100 55,000 56,000 23 50 74 89 103 56,000 57,000 23 51 76 92 105 57,000 58,000 24 52 78 94 108 58,000 59,000 24 54 80 96 111 59,000 60,000 25 55 82 98 114 60,000 62,000 26 57 85 101 118 62,000 64,000 27 60 88 106 123 64,000 66,000 28 62 93 110 128 66,000 68,000 29 65 96 115 134 68,000 70,000 30 67 100 120 139 70,000 72,000 32 70 103 125 144 72,000 74,000 33 72 108 129 149 74,000 76,000 34 75 111 134 155 76,000 78,000 35 78 115 138 160 78,000 80,000 36 80 119 143 165 80,000 85,000 38 85 125 151 175 85,000 90,000 41 91 135 163 187 90,000 95,000 44 98 144 174 201 95,000 100,000 47 104 154 185 214 100,000 110,000 52 113 169 202 234 110,000 120,000 57 127 187 225 261 120,000 130,000 63 139 207 248 287 130,000 140,000 69 152 226 271 313 140,000 150,000 75 165 245 294 339 150,000 160,000 81 178 264 316 366 160,000 170,000 87 190 283 340 392 170,000 180,000 92 204 302 362 419 180,000 190,000 98 216 322 385 445 190,000 200,000 104 229 340 409 471 200,000 210,000 110 242 359 431 498 210,000 220,000 116 255 378 454 524 220,000 230,000 122 267 398 477 551 230,000 240,000 127 281 416 500 577 240,000 and up 133 294 435 523 603 SECTION 5. I need to amend my 2011 taxes EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2012. I need to amend my 2011 taxes SECTION 6. I need to amend my 2011 taxes DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. I need to amend my 2011 taxes Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). I need to amend my 2011 taxes For further information regarding this revenue procedure, contact Mr. I need to amend my 2011 taxes Harvey at (202) 622-4930 (not a toll-free call). I need to amend my 2011 taxes Prev  Up  Next   Home   More Internal Revenue Bulletins