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New Taxes

New taxes Index A Absence, temporary, Temporary absences. New taxes Address, change of, Reminders Aliens (see Nonresident aliens) Alimony, Alimony. New taxes , Alimony, Instruments Executed Before 1985 Community income, Alimony (Community Income) Fees paid for getting, Fees for getting alimony. New taxes No exemption for spouse, Alimony paid. New taxes Annual exclusion, gift tax, Annual exclusion. New taxes Annulment decrees Absolute decree, Ending the Marital Community Amended return required, Unmarried persons. New taxes Considered unmarried, Unmarried persons. New taxes Archer MSA, Archer medical savings account (MSA). New taxes Assistance (see Tax help) B Basis Property received in settlement, Basis of property received. New taxes Benefits paid under QDROs, Benefits paid to a child or other dependent. New taxes , Benefits paid to a spouse or former spouse. New taxes Birth of dependent, Death or birth. New taxes C Change of address, Reminders Change of name, Reminders Change of withholding, Reminders Child custody, Custodial parent and noncustodial parent. New taxes Child support Alimony, difference from, Child support. New taxes Clearly associated with contingency, Clearly associated with a contingency. New taxes Contingency relating to child, Contingency relating to your child. New taxes Payment specifically designated as, Specifically designated as child support. New taxes Child support under pre-1985 agreement, Child support under pre-1985 agreement. New taxes Child tax credit, Exemptions for Dependents Children Birth of child Head of household, qualifying person to file as, Death or birth. New taxes Claiming parent, when child is head of household, Special rule for parent. New taxes Custody of, Custodial parent and noncustodial parent. New taxes Death of child Head of household, qualifying person to file as, Death or birth. New taxes Photographs of missing children, Reminders Community income, Community Income, Alimony (Community Income) Community property, Community Property, Alimony (Community Income) (see also Community income) Ending the marital community, Ending the Marital Community Laws disregarded, Certain community income not treated as community income by one spouse. New taxes States, Community property states. New taxes Costs of getting divorce, Costs of Getting a Divorce Fees for tax advice, Fees for tax advice. New taxes Nondeductible expenses, Nondeductible expenses. New taxes Custody of child, Custodial parent and noncustodial parent. New taxes D Death of dependent, Death or birth. New taxes Death of recipient spouse. New taxes , Alimony Requirements Debts of spouse Refund applied to, Tax refund applied to spouse's debts. New taxes Deductions Alimony paid, Deducting alimony paid. New taxes Alimony recapture, Deducting the recapture. New taxes Limits on IRAs, IRA contribution and deduction limits. New taxes Marital, Marital deduction. New taxes Dependents Exemption for, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Qualifying child, Exemptions for Dependents Qualifying child (Table 3), Table 3. New taxes Overview of the Rules for Claiming an Exemption for a Dependent Qualifying relative, Exemptions for Dependents Qualifying relative (Table 3), Table 3. New taxes Overview of the Rules for Claiming an Exemption for a Dependent Social security numbers, Reminders Divorce decrees Absolute decree, Ending the Marital Community Amended, Amended instrument. New taxes Costs of getting, Costs of Getting a Divorce Defined for purposes of alimony, Divorce or separation instrument. New taxes Invalid, Invalid decree. New taxes Unmarried persons, Unmarried persons. New taxes Divorced parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Child custody, Custodial parent and noncustodial parent. New taxes Domestic relations orders (see Qualified domestic relations orders (QDROs)) Domicile, Community Income E Earned income, Earned income. New taxes Equitable relief (see Relief from joint liability) Estimated tax, Tax Withholding and Estimated Tax Joint payments, Joint estimated tax payments. New taxes Exemptions, Exemptions, Special Rule for Qualifying Child of More Than One Person Dependents, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Personal, Personal Exemptions Spouse, Exemption for Your Spouse F Fees for tax advice, Fees for tax advice. New taxes Filing status, Filing Status, More information. New taxes Head of household, Requirements. New taxes Form 1040 Deducting alimony paid, Deducting alimony paid. New taxes Reporting alimony received, Reporting alimony received. New taxes Form 1040X Annulment, decree of, Unmarried persons. New taxes Form 8332 Release of exemption to noncustodial parent, Written declaration. New taxes Form 8379 Injured spouse, Injured spouse. New taxes Form 8857 Innocent spouse relief, Relief from joint liability. New taxes Form W-4 Withholding, Tax Withholding and Estimated Tax Form W-7 Individual taxpayer identification number (ITIN), Reminders Former spouse Defined for purposes of alimony, Spouse or former spouse. New taxes Free tax services, How To Get Tax Help G Gift tax, Gift Tax on Property Settlements, Annual exclusion. New taxes , Gift Tax Return H Head of household, Head of Household Health savings accounts (HSAs), Health savings account (HSA). New taxes Help (see Tax help) Home owned jointly Alimony payments for, Payments for jointly-owned home. New taxes Expenses for, as alimony (Table 4), Table 4. New taxes Expenses for a Jointly-Owned Home Sale of, Sale of home. New taxes HSAs (Health savings accounts), Health savings account (HSA). New taxes I Identification number, Reminders Income, Community Income (see also Community income) Alimony received, Reporting alimony received. New taxes Individual retirement arrangements (IRAs), Individual Retirement Arrangements, IRA contribution and deduction limits. New taxes Individual taxpayer identification numbers (ITINs), Reminders Injured spouse, Injured spouse. New taxes Innocent spouse relief, Relief from joint liability. New taxes Insurance premiums, Life insurance premiums. New taxes Invalid decree, Invalid decree. New taxes IRAs (Individual retirement arrangements), Individual Retirement Arrangements, IRA contribution and deduction limits. New taxes Itemized deductions on separate returns, Itemized deductions. New taxes ITINs (Individual taxpayer identification numbers), Reminders J Joint liability Relief from, Reminders, Relief from joint liability. New taxes Joint returns, Married Filing Jointly Change from separate return, Joint return after separate returns. New taxes Change to separate return, Separate returns after joint return. New taxes Divorced taxpayers, Divorced taxpayers. New taxes Exemption for spouse, Joint return. New taxes Joint and individual liability, Joint and individual liability. New taxes Relief from joint liability, Relief from joint liability. New taxes Signing, Signing a joint return. New taxes Jointly-owned home Alimony payments for, Payments for jointly-owned home. New taxes Expenses for, as alimony (Table 4), Table 4. New taxes Expenses for a Jointly-Owned Home Sale of, Sale of Jointly-Owned Property, Sale of home. New taxes K Kidnapped child Head of household status and, Kidnapped child. New taxes L Liability for taxes (see Relief from joint liability) Life insurance premiums as alimony, Life insurance premiums. New taxes M Marital community, ending, Ending the Marital Community Marital status, Marital status. New taxes Married persons, Married persons. New taxes Medical savings accounts (MSAs), Archer medical savings account (MSA). New taxes Missing children, photographs of, Reminders More information (see Tax help) Mortgage payments as alimony, Payments for jointly-owned home. New taxes MSAs (Medical savings accounts), Archer medical savings account (MSA). New taxes N Name, change of, Reminders Nondeductible expenses, Nondeductible expenses. New taxes Nonresident aliens Joint returns, Nonresident alien. New taxes Withholding, Withholding on nonresident aliens. New taxes P Parent Head of household, claim for, Special rule for parent. New taxes Parents, divorced or separated, Children of Divorced or Separated Parents (or Parents Who Live Apart) Personal exemptions, Personal Exemptions Phaseout of Exemptions, Phaseout of Exemptions Property settlements, Property Settlements, Sale of home. New taxes Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified Domestic Relations Order, Benefits paid to a child or other dependent. New taxes , Benefits paid to a spouse or former spouse. New taxes Qualifying child, exemption for, Exemptions for Dependents Qualifying child, exemption for (Table 3), Table 3. New taxes Overview of the Rules for Claiming an Exemption for a Dependent Qualifying person, head of household, Qualifying person. New taxes Table 2, Table 2. New taxes Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Qualifying relative, exemption for, Exemptions for Dependents Qualifying relative, exemption for (Table 3), Table 3. New taxes Overview of the Rules for Claiming an Exemption for a Dependent R Recapture of alimony, Recapture of Alimony Refunds Injured spouse, community property, Injured spouse. New taxes Spouse's debts, applied to, Tax refund applied to spouse's debts. New taxes Release of exemption to noncustodial parent, Written declaration. New taxes Revocation, Revocation of release of claim to an exemption. New taxes Relief from joint liability, Reminders, Relief from joint liability. New taxes Relief from separate return liability Community income, Relief from liability arising from community property law. New taxes Reporting requirements Alimony received, Reporting alimony received. New taxes Returns Amended return required, Unmarried persons. New taxes Joint (see Joint returns) Separate (see Separate returns) Rollovers, Rollovers. New taxes S Sales of jointly-owned property, Sale of Jointly-Owned Property Section 1041 election, Basis of property received. New taxes Separate maintenance decrees, Unmarried persons. New taxes , Divorce or separation instrument. New taxes , Ending the Marital Community Separate returns, Married Filing Separately Change to or from joint return, Joint return after separate returns. New taxes Community or separate income, Community or separate income. New taxes Exemption for spouse, Separate return. New taxes Itemized deductions, Itemized deductions. New taxes Relief from liability, Relief from liability arising from community property law. New taxes Separate liability, Separate liability. New taxes Tax consequences, Separate returns may give you a higher tax. New taxes Separated parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Separation agreements, Ending the Marital Community Defined for purposes of alimony, Divorce or separation instrument. New taxes Separation of liability (see Relief from joint liability) Settlement of property (see Property settlements) Social security benefits, Social security benefits. New taxes Social security numbers (SSNs) Alimony recipient's number required, Alimony Dependents, Reminders Spousal IRA, Spousal IRA. New taxes Spouse Defined for purposes of alimony, Spouse or former spouse. New taxes Refund applied to debts, Tax refund applied to spouse's debts. New taxes Statute of limitations Amended return, Unmarried persons. New taxes Injured spouse allocation, Injured spouse. New taxes T Tables and figures Exemption for dependents (Table 3), Table 3. New taxes Overview of the Rules for Claiming an Exemption for a Dependent Itemized deductions on separate returns (Table 1), Table 1. New taxes Itemized Deductions on Separate Returns Jointly-owned home, expenses for, as alimony (Table 4), Table 4. New taxes Expenses for a Jointly-Owned Home Property transferred pursuant to divorce (Table 5), Table 5. New taxes Property Transferred Pursuant to Divorce Qualifying person for head of household (Table 2), Table 2. New taxes Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Tax advice fees, Fees for tax advice. New taxes Tax help, How To Get Tax Help Tax withholding (see Withholding) Taxpayer Advocate, The Taxpayer Advocate Service is Here to Help You. New taxes Taxpayer identification numbers, Reminders Third parties Alimony payments to, Payments to a third party. New taxes , Payments to a third party. New taxes Property settlements, transfers to, Transfers to third parties. New taxes Tiebreaker rules, Tiebreaker rules. New taxes TTY/TDD information, How To Get Tax Help U Underpayment of alimony, Underpayment. New taxes Unmarried persons, Unmarried persons. New taxes W Withholding Change of, Reminders, Tax Withholding and Estimated Tax Nonresident aliens, Withholding on nonresident aliens. New taxes Worksheets Recapture of alimony (Worksheet 1), How to figure and report the recapture. New taxes Prev  Up     Home   More Online Publications
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The New Taxes

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