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Where To Send 1040x

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Where To Send 1040x

Where to send 1040x 13. Where to send 1040x   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Where to send 1040x Free help with your tax return. Where to send 1040x   You can get free help preparing your return nationwide from IRS-certified volunteers. Where to send 1040x The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Where to send 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Where to send 1040x Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Where to send 1040x In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Where to send 1040x To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Where to send 1040x gov, download the IRS2Go app, or call 1-800-906-9887. Where to send 1040x   As part of the TCE program, AARP offers the Tax-Aide counseling program. Where to send 1040x To find the nearest AARP Tax-Aide site, visit AARP's website at www. Where to send 1040x aarp. Where to send 1040x org/money/taxaide or call 1-888-227-7669. Where to send 1040x For more information on these programs, go to IRS. Where to send 1040x gov and enter “VITA” in the search box. Where to send 1040x Internet. Where to send 1040x    IRS. Where to send 1040x gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Where to send 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. Where to send 1040x Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Where to send 1040x Check the status of your 2013 refund with the Where's My Refund? application on IRS. Where to send 1040x gov or download the IRS2Go app and select the Refund Status option. Where to send 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. Where to send 1040x Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Where to send 1040x You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Where to send 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Where to send 1040x Use the Interactive Tax Assistant (ITA) to research your tax questions. Where to send 1040x No need to wait on the phone or stand in line. Where to send 1040x The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Where to send 1040x When you reach the response screen, you can print the entire interview and the final response for your records. Where to send 1040x New subject areas are added on a regular basis. Where to send 1040x  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Where to send 1040x gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Where to send 1040x You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Where to send 1040x The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Where to send 1040x When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Where to send 1040x Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Where to send 1040x You can also ask the IRS to mail a return or an account transcript to you. Where to send 1040x Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Where to send 1040x gov or by calling 1-800-908-9946. Where to send 1040x Tax return and tax account transcripts are generally available for the current year and the past three years. Where to send 1040x Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Where to send 1040x Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Where to send 1040x If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Where to send 1040x Check the status of your amended return using Where's My Amended Return? Go to IRS. Where to send 1040x gov and enter Where's My Amended Return? in the search box. Where to send 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Where to send 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. Where to send 1040x Make a payment using one of several safe and convenient electronic payment options available on IRS. Where to send 1040x gov. Where to send 1040x Select the Payment tab on the front page of IRS. Where to send 1040x gov for more information. Where to send 1040x Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Where to send 1040x Figure your income tax withholding with the IRS Withholding Calculator on IRS. Where to send 1040x gov. Where to send 1040x Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Where to send 1040x Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Where to send 1040x gov. Where to send 1040x Request an Electronic Filing PIN by going to IRS. Where to send 1040x gov and entering Electronic Filing PIN in the search box. Where to send 1040x Download forms, instructions and publications, including accessible versions for people with disabilities. Where to send 1040x Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Where to send 1040x gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Where to send 1040x An employee can answer questions about your tax account or help you set up a payment plan. Where to send 1040x Before you visit, check the Office Locator on IRS. Where to send 1040x gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Where to send 1040x If you have a special need, such as a disability, you can request an appointment. Where to send 1040x Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Where to send 1040x Apply for an Employer Identification Number (EIN). Where to send 1040x Go to IRS. Where to send 1040x gov and enter Apply for an EIN in the search box. Where to send 1040x Read the Internal Revenue Code, regulations, or other official guidance. Where to send 1040x Read Internal Revenue Bulletins. Where to send 1040x Sign up to receive local and national tax news and more by email. Where to send 1040x Just click on “subscriptions” above the search box on IRS. Where to send 1040x gov and choose from a variety of options. Where to send 1040x    Phone. Where to send 1040x You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Where to send 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. Where to send 1040x Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Where to send 1040x gov, or download the IRS2Go app. Where to send 1040x Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Where to send 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Where to send 1040x Most VITA and TCE sites offer free electronic filing. Where to send 1040x Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Where to send 1040x Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Where to send 1040x Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Where to send 1040x If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Where to send 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. Where to send 1040x Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Where to send 1040x Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Where to send 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Where to send 1040x Note, the above information is for our automated hotline. Where to send 1040x Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Where to send 1040x Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Where to send 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Where to send 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. Where to send 1040x Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Where to send 1040x You should receive your order within 10 business days. Where to send 1040x Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Where to send 1040x If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Where to send 1040x Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Where to send 1040x The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Where to send 1040x These individuals can also contact the IRS through relay services such as the Federal Relay Service. Where to send 1040x    Walk-in. Where to send 1040x You can find a selection of forms, publications and services — in-person. Where to send 1040x Products. Where to send 1040x You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Where to send 1040x Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Where to send 1040x Services. Where to send 1040x You can walk in to your local TAC for face-to-face tax help. Where to send 1040x An employee can answer questions about your tax account or help you set up a payment plan. Where to send 1040x Before visiting, use the Office Locator tool on IRS. Where to send 1040x gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Where to send 1040x    Mail. Where to send 1040x You can send your order for forms, instructions, and publications to the address below. Where to send 1040x You should receive a response within 10 business days after your request is received. Where to send 1040x Internal Revenue Service 1201 N. Where to send 1040x Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Where to send 1040x The Taxpayer Advocate Service (TAS) is your voice at the IRS. Where to send 1040x Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Where to send 1040x   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Where to send 1040x We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Where to send 1040x You face (or your business is facing) an immediate threat of adverse action. Where to send 1040x You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Where to send 1040x   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Where to send 1040x Here's why we can help: TAS is an independent organization within the IRS. Where to send 1040x Our advocates know how to work with the IRS. Where to send 1040x Our services are free and tailored to meet your needs. Where to send 1040x We have offices in every state, the District of Columbia, and Puerto Rico. Where to send 1040x   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Where to send 1040x   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Where to send 1040x If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Where to send 1040x Low Income Taxpayer Clinics. Where to send 1040x   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Where to send 1040x Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Where to send 1040x Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Where to send 1040x Prev  Up  Next   Home   More Online Publications
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Tax Information for Private Foundations

Life Cycle of a Private Foundation
During its existence, a private foundation has numerous interactions with the IRS - from filing an application for recognition of tax-exempt status, to filing required annual information returns, to making changes in its mission and purpose.

Exemption Requirements - 501(c)(3) Organizations
A brief description of the requirements for exemption under IRC Section 501(c)(3).

Private Foundations
A brief explanation of the rules for classifying charitable organizations as private foundations, and the effect of private foundation classification.

Life Cycle of a Private Foundation - Required Filings
Annual filings required to be made by private foundations.

The Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations
Political Campaign Activity by section 501(c)(3) tax-exempt organizations

Unrelated Business Income Defined
A general description of the unrelated business income tax requirements for tax-exempt organizations.

Tax Information for Charitable Organizations
Tax information for charitable, religious, scientific, literary, and other organizations exempt under Internal Revenue Code ("IRC") section 501(c)(3)

Private Foundations Manual
Scroll down the table of contents for the Internal Revenue Manual to reach the Private Foundations Manual, procedures the IRS uses to administer the tax law rules that apply to private foundations.

Employment Taxes for Exempt Organizations
Links to information about employment taxes for tax-exempt organizations.

Page Last Reviewed or Updated: 13-Mar-2014

The Where To Send 1040x

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