Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

File State Taxes Only Online Free

File Taxes Online Free Federal And State1040a Instructions540ez2011 Irs Form 5329Www.irs.gov Form 1040xFree Taxes FilingFederal Tax BookletFile State Taxes Only FreeFile Income Tax Extension FreeIrs Form 1040ez 2011File 2012 Taxes Free1041ezTax MilitaryFile Extension Online2010 Tax Tables FederalIrs Form 1040 2012File 2006 Tax ReturnFree Tax Forms 2011H&r Block At Home Free Edition1040x Instructions DummiesWww.my Freetax.comIrs.gov/form1040xFile 2011 TaxesE File 2012 TaxesFree Federal And State Tax E FileH&r Free FederalFree Federal Tax ReturnTax Act 2012 OnlineTax Forms1040 V Payment VoucherHow Do I Get 2012 Tax Forms1040ez Instructions 2013Free File TaxesFree TaxactFederal 1040ez 2013File Free 2012 Tax ReturnH&r Block 1040x OnlineFile An Amended Tax ReturnBlank Printable 1040ez FormAmended Federal Income Tax Return

File State Taxes Only Online Free

File state taxes only online free Publication 939 - Main Content Table of Contents General Information Taxation of Periodic PaymentsInvestment in the Contract Expected Return Computation Under the General Rule How To Use Actuarial TablesUnisex Annuity Tables Special Elections Worksheets for Determining Taxable Annuity Actuarial Tables Requesting a Ruling on Taxation of Annuity How To Get Tax HelpLow Income Taxpayer Clinics General Information Some of the terms used in this publication are defined in the following paragraphs. File state taxes only online free A pension is generally a series of payments made to you after you retire from work. File state taxes only online free Pension payments are made regularly and are for past services with an employer. File state taxes only online free An annuity is a series of payments under a contract. File state taxes only online free You can buy the contract alone or you can buy it with the help of your employer. File state taxes only online free Annuity payments are made regularly for more than one full year. File state taxes only online free Note. File state taxes only online free Distributions from pensions and annuities follow the same rules as outlined in this publication unless otherwise noted. File state taxes only online free Types of pensions and annuities. File state taxes only online free   Particular types of pensions and annuities include: Fixed period annuities. File state taxes only online free You receive definite amounts at regular intervals for a definite length of time. File state taxes only online free Annuities for a single life. File state taxes only online free You receive definite amounts at regular intervals for life. File state taxes only online free The payments end at death. File state taxes only online free Joint and survivor annuities. File state taxes only online free The first annuitant receives a definite amount at regular intervals for life. File state taxes only online free After he or she dies, a second annuitant receives a definite amount at regular intervals for life. File state taxes only online free The amount paid to the second annuitant may or may not differ from the amount paid to the first annuitant. File state taxes only online free Variable annuities. File state taxes only online free You receive payments that may vary in amount for a definite length of time or for life. File state taxes only online free The amounts you receive may depend upon such variables as profits earned by the pension or annuity funds or cost-of-living indexes. File state taxes only online free Disability pensions. File state taxes only online free You are under minimum retirement age and receive payments because you retired on disability. File state taxes only online free If, at the time of your retirement, you were permanently and totally disabled, you may be eligible for the credit for the elderly or the disabled discussed in Publication 524. File state taxes only online free If your annuity starting date is after November 18, 1996, the General Rule cannot be used for the following qualified plans. File state taxes only online free A qualified employee plan is an employer's stock bonus, pension, or profit-sharing plan that is for the exclusive benefit of employees or their beneficiaries. File state taxes only online free This plan must meet Internal Revenue Code requirements. File state taxes only online free It qualifies for special tax benefits, including tax deferral for employer contributions and rollover distributions. File state taxes only online free However, you must use the General Rule if you were 75 or over and the annuity payments are guaranteed for more than 5 years. File state taxes only online free A qualified employee annuity is a retirement annuity purchased by an employer for an employee under a plan that meets Internal Revenue Code requirements. File state taxes only online free A tax-sheltered annuity is a special annuity plan or contract purchased for an employee of a public school or tax-exempt organization. File state taxes only online free   The General Rule is used to figure the tax treatment of various types of pensions and annuities, including nonqualified employee plans. File state taxes only online free A nonqualified employee plan is an employer's plan that does not meet Internal Revenue Code requirements. File state taxes only online free It does not qualify for most of the tax benefits of a qualified plan. File state taxes only online free Annuity worksheets. File state taxes only online free   The worksheets found near the end of the text of this publication may be useful to you in figuring the taxable part of your annuity. File state taxes only online free Request for a ruling. File state taxes only online free   If you are unable to determine the income tax treatment of your pension or annuity, you may ask the Internal Revenue Service to figure the taxable part of your annuity payments. File state taxes only online free This is treated as a request for a ruling. File state taxes only online free See Requesting a Ruling on Taxation of Annuity near the end of this publication. File state taxes only online free Withholding tax and estimated tax. File state taxes only online free   Your pension or annuity is subject to federal income tax withholding unless you choose not to have tax withheld. File state taxes only online free If you choose not to have tax withheld from your pension or annuity, or if you do not have enough income tax withheld, you may have to make estimated tax payments. File state taxes only online free Taxation of Periodic Payments This section explains how the periodic payments you receive under a pension or annuity plan are taxed under the General Rule. File state taxes only online free Periodic payments are amounts paid at regular intervals (such as weekly, monthly, or yearly) for a period of time greater than one year (such as for 15 years or for life). File state taxes only online free These payments are also known as amounts received as an annuity. File state taxes only online free If you receive an amount from your plan that is a nonperiodic payment (amount not received as an annuity), see Taxation of Nonperiodic Payments in Publication 575. File state taxes only online free In general, you can recover your net cost of the pension or annuity tax free over the period you are to receive the payments. File state taxes only online free The amount of each payment that is more than the part that represents your net cost is taxable. File state taxes only online free Under the General Rule, the part of each annuity payment that represents your net cost is in the same proportion that your investment in the contract is to your expected return. File state taxes only online free These terms are explained in the following discussions. File state taxes only online free Investment in the Contract In figuring how much of your pension or annuity is taxable under the General Rule, you must figure your investment in the contract. File state taxes only online free First, find your net cost of the contract as of the annuity starting date (defined later). File state taxes only online free To find this amount, you must first figure the total premiums, contributions, or other amounts paid. File state taxes only online free This includes the amounts your employer contributed if you were required to include these amounts in income. File state taxes only online free It also includes amounts you actually contributed (except amounts for health and accident benefits and deductible voluntary employee contributions). File state taxes only online free From this total cost you subtract: Any refunded premiums, rebates, dividends, or unrepaid loans (any of which were not included in your income) that you received by the later of the annuity starting date or the date on which you received your first payment. File state taxes only online free Any additional premiums paid for double indemnity or disability benefits. File state taxes only online free Any other tax-free amounts you received under the contract or plan before the later of the dates in (1). File state taxes only online free The annuity starting date   is the later of the first day of the first period for which you receive payment under the contract or the date on which the obligation under the contract becomes fixed. File state taxes only online free Example. File state taxes only online free On January 1 you completed all your payments required under an annuity contract providing for monthly payments starting on August 1, for the period beginning July 1. File state taxes only online free The annuity starting date is July 1. File state taxes only online free This is the date you use in figuring your investment in the contract and your expected return (discussed later). File state taxes only online free Adjustments If any of the following items apply, adjust (add or subtract) your total cost to find your net cost. File state taxes only online free Foreign employment. File state taxes only online free   If you worked abroad, your cost may include contributions by your employer to the retirement plan, but only if those contributions would be excludible from your gross income had they been paid directly to you as compensation. File state taxes only online free The contributions that apply are: Contributions before 1963 by your employer, Contributions after 1962 by your employer if the contributions would be excludible from your gross income (without regard to the foreign earned income exclusion) had they been paid directly to you, or Contributions after 1996 by your employer on your behalf if you performed the services of a foreign missionary (a duly ordained, commissioned, or licensed minister of a church or a lay person) if the contributions would be excludible from your gross income had they been paid directly to you. File state taxes only online free Foreign employment contributions while a nonresident alien. File state taxes only online free   In determining your cost, special rules apply if you are a U. File state taxes only online free S. File state taxes only online free citizen or resident alien who received distributions from a plan to which contributions were made while you were a nonresident alien. File state taxes only online free Your contributions and your employer's contributions are not included in your cost if the contributions: Were made based on compensation which was for services performed outside the United States which you were a nonresident alien, and Were not subject to income tax under the laws of the United States or any foreign country, but only if the contribution would have been subject to income tax if they had been paid as cash compensation when the services were performed. File state taxes only online free Death benefit exclusion. File state taxes only online free   If you are the beneficiary of a deceased employee (or former employee), who died before August 21, 1996, you may qualify for a death benefit exclusion of up to $5,000. File state taxes only online free The beneficiary of a deceased employee who died after August 20, 1996, will not qualify for the death benefit exclusion. File state taxes only online free How to adjust your total cost. File state taxes only online free   If you are eligible, treat the amount of any allowable death benefit exclusion as additional cost paid by the employee. File state taxes only online free Add it to the cost or unrecovered cost of the annuity at the annuity starting date. File state taxes only online free See Example 3 under Computation Under General Rule for an illustration of the adjustment to the cost of the contract. File state taxes only online free Net cost. File state taxes only online free   Your total cost plus certain adjustments and minus other amounts already recovered before the annuity starting date is your net cost. File state taxes only online free This is the unrecovered investment in the contract as of the annuity starting date. File state taxes only online free If your annuity starting date is after 1986, this is the maximum amount that you may recover tax free under the contract. File state taxes only online free Refund feature. File state taxes only online free   Adjustment for the value of the refund feature is only applicable when you report your pension or annuity under the General Rule. File state taxes only online free Your annuity contract has a refund feature if: The expected return ( discussed later) of an annuity depends entirely or partly on the life of one or more individuals, The contract provides that payments will be made to a beneficiary or the estate of an annuitant on or after the death of the annuitant if a stated amount or a stated number of payments has not been paid to the annuitant or annuitants before death, and The payments are a refund of the amount you paid for the annuity contract. File state taxes only online free   If your annuity has a refund feature, you must reduce your net cost of the contract by the value of the refund feature (figured using Table III or VII at the end of this publication, also see How To Use Actuarial Tables , later) to find the investment in the contract. File state taxes only online free Zero value of refund feature. File state taxes only online free   For a joint and survivor annuity, the value of the refund feature is zero if: Both annuitants are age 74 or younger, The payments are guaranteed for less than 2½ years, and The survivor's annuity is at least 50% of the first annuitant's annuity. File state taxes only online free   For a single-life annuity without survivor benefit, the value of the refund feature is zero if: The payments are guaranteed for less than 2½ years, and The annuitant is: Age 57 or younger (if using the new (unisex) annuity tables), Age 42 or younger (if male and using the old annuity tables), or Age 47 or younger (if female and using the old annuity tables). File state taxes only online free   If you do not meet these requirements, you will have to figure the value of the refund feature, as explained in the following discussion. File state taxes only online free Examples. File state taxes only online free The first example shows how to figure the value of the refund feature when there is only one beneficiary. File state taxes only online free Example 2 shows how to figure the value of the refund feature when the contract provides, in addition to a whole life annuity, one or more temporary life annuities for the lives of children. File state taxes only online free In both examples, the taxpayer elects to use Tables V through VIII. File state taxes only online free If you need the value of the refund feature for a joint and survivor annuity, write to the Internal Revenue Service as explained under Requesting a Ruling on Taxation of Annuity near the end of this publication. File state taxes only online free Example 1. File state taxes only online free At age 65, Barbara bought for $21,053 an annuity with a refund feature. File state taxes only online free She will get $100 a month for life. File state taxes only online free Barbara's contract provides that if she does not live long enough to recover the full $21,053, similar payments will be made to her surviving beneficiary until a total of $21,053 has been paid under the contract. File state taxes only online free In this case, the contract cost and the total guaranteed return are the same ($21,053). File state taxes only online free Barbara's investment in the contract is figured as follows: Net cost $21,053 Amount to be received annually $1,200   Number of years for which payment is guaranteed ($21,053 divided by $1,200) 17. File state taxes only online free 54   Rounded to nearest whole number of years 18   Percentage from Actuarial Table VII for age 65 with 18 years of guaranteed payments 15%   Value of the refund feature (rounded to the nearest dollar)—15% of $21,053 3,158 Investment in the contract, adjusted for value of refund feature $17,895       If the total guaranteed return were less than the $21,053 net cost of the contract, Barbara would apply the appropriate percentage from the tables to the lesser amount. File state taxes only online free For example, if the contract guaranteed the $100 monthly payments for 17 years to Barbara's estate or beneficiary if she were to die before receiving all the payments for that period, the total guaranteed return would be $20,400 ($100 × 12 × 17 years). File state taxes only online free In this case, the value of the refund feature would be $2,856 (14% of $20,400) and Barbara's investment in the contract would be $18,197 ($21,053 minus $2,856) instead of $17,895. File state taxes only online free Example 2. File state taxes only online free John died while still employed. File state taxes only online free His widow, Eleanor, age 48, receives $171 a month for the rest of her life. File state taxes only online free John's son, Elmer, age 9, receives $50 a month until he reaches age 18. File state taxes only online free John's contributions to the retirement fund totaled $7,559. File state taxes only online free 45, with interest on those contributions of $1,602. File state taxes only online free 53. File state taxes only online free The guarantee or total refund feature of the contract is $9,161. File state taxes only online free 98 ($7,559. File state taxes only online free 45 plus $1,602. File state taxes only online free 53). File state taxes only online free The adjustment in the investment in the contract is figured as follows: A) Expected return:*       1) Widow's expected return:         Annual annuity ($171 × 12) $2,052       Multiplied by factor from Table V         (nearest age 48) 34. File state taxes only online free 9 $71,614. File state taxes only online free 80   2) Child's expected return:         Annual annuity ($50 × 12) $600       Multiplied by factor from         Table VIII (nearest age 9         for term of 9 years) 9. File state taxes only online free 0 5,400. File state taxes only online free 00   3) Total expected return   $77,014. File state taxes only online free 80 B) Adjustment for refund feature:       1) Contributions (net cost) $7,559. File state taxes only online free 45   2) Guaranteed amount (contributions of $7,559. File state taxes only online free 45 plus interest of $1,602. File state taxes only online free 53) $9,161. File state taxes only online free 98   3) Minus: Expected return under child's (temporary life) annuity (A(2)) 5,400. File state taxes only online free 00   4) Net guaranteed amount $3,761. File state taxes only online free 98   5) Multiple from Table VII (nearest age 48 for 2 years duration (recovery of $3,761. File state taxes only online free 98 at $171 a month to nearest whole year)) 0%   6) Adjustment required for value of refund feature rounded to the nearest whole dollar  (0% × $3,761. File state taxes only online free 98, the smaller of B(3) or B(6)) 0 *Expected return is the total amount you and other eligible annuitants can expect to receive under the contract. File state taxes only online free See the discussion of expected return, later in this publication. File state taxes only online free Free IRS help. File state taxes only online free   If you need to request assistance to figure the value of the refund feature, see Requesting a Ruling on Taxation of Annuity near the end of this publication. File state taxes only online free Expected Return Your expected return is the total amount you and other eligible annuitants can expect to receive under the contract. File state taxes only online free The following discussions explain how to figure the expected return with each type of annuity. File state taxes only online free A person's age, for purposes of figuring the expected return, is the age at the birthday nearest to the annuity starting date. File state taxes only online free Fixed period annuity. File state taxes only online free   If you will get annuity payments for a fixed number of years, without regard to your life expectancy, you must figure your expected return based on that fixed number of years. File state taxes only online free It is the total amount you will get beginning at the annuity starting date. File state taxes only online free You will receive specific periodic payments for a definite period of time, such as a fixed number of months (but not less than 13). File state taxes only online free To figure your expected return, multiply the fixed number of months for which payments are to be made by the amount of the payment specified for each period. File state taxes only online free Single life annuity. File state taxes only online free   If you are to get annuity payments for the rest of your life, find your expected return as follows. File state taxes only online free You must multiply the amount of the annual payment by a multiple based on your life expectancy as of the annuity starting date. File state taxes only online free These multiples are set out in actuarial Tables I and V near the end of this publication (see How To Use Actuarial Tables , later). File state taxes only online free   You may need to adjust these multiples if the payments are made quarterly, semiannually, or annually. File state taxes only online free See Adjustments to Tables I, II, V, VI, and VIA following Table I. File state taxes only online free Example. File state taxes only online free Henry bought an annuity contract that will give him an annuity of $500 a month for his life. File state taxes only online free If at the annuity starting date Henry's nearest birthday is 66, the expected return is figured as follows: Annual payment ($500 × 12 months) $6,000 Multiple shown in Table V, age 66 × 19. File state taxes only online free 2 Expected return $115,200 If the payments were to be made to Henry quarterly and the first payment was made one full month after the annuity starting date, Henry would adjust the 19. File state taxes only online free 2 multiple by +. File state taxes only online free 1. File state taxes only online free His expected return would then be $115,800 ($6,000 × 19. File state taxes only online free 3). File state taxes only online free Annuity for shorter of life or specified period. File state taxes only online free   With this type of annuity, you are to get annuity payments either for the rest of your life or until the end of a specified period, whichever period is shorter. File state taxes only online free To figure your expected return, multiply the amount of your annual payment by a multiple in Table IV or VIII for temporary life annuities. File state taxes only online free Find the proper multiple based on your sex (if using Table IV), your age at the annuity starting date, and the nearest whole number of years in the specified period. File state taxes only online free Example. File state taxes only online free Harriet purchased an annuity this year that will pay her $200 each month for five years or until she dies, whichever period is shorter. File state taxes only online free She was age 65 at her birthday nearest the annuity starting date. File state taxes only online free She figures the expected return as follows: Annual payment ($200 × 12 months) $2,400 Multiple shown in Table VIII, age 65, 5-year term × 4. File state taxes only online free 9 Expected return $11,760 She uses Table VIII (not Table IV) because all her contributions were made after June 30, 1986. File state taxes only online free See Special Elections, later. File state taxes only online free Joint and survivor annuities. File state taxes only online free   If you have an annuity that pays you a periodic income for life and after your death provides an identical lifetime periodic income to your spouse (or some other person), you figure the expected return based on your combined life expectancies. File state taxes only online free To figure the expected return, multiply the annual payment by a multiple in Table II or VI based on your joint life expectancies. File state taxes only online free If your payments are made quarterly, semiannually, or annually, you may need to adjust these multiples. File state taxes only online free See Adjustments to Tables I, II, V, VI, and VIA following Table I near the end of this publication. File state taxes only online free Example. File state taxes only online free John bought a joint and survivor annuity providing payments of $500 a month for his life, and, after his death, $500 a month for the remainder of his wife's life. File state taxes only online free At John's annuity starting date, his age at his nearest birthday is 70 and his wife's at her nearest birthday is 67. File state taxes only online free The expected return is figured as follows: Annual payment ($500 × 12 months) $6,000 Multiple shown in Table VI, ages 67 and 70 × 22. File state taxes only online free 0 Expected return $132,000 Different payments to survivor. File state taxes only online free   If your contract provides that payments to a survivor annuitant will be different from the amount you receive, you must use a computation which accounts for both the joint lives of the annuitants and the life of the survivor. File state taxes only online free Example 1. File state taxes only online free Gerald bought a contract providing for payments to him of $500 a month for life and, after his death, payments to his wife, Mary, of $350 a month for life. File state taxes only online free If, at the annuity starting date, Gerald's nearest birthday is 70 and Mary's is 67, the expected return under the contract is figured as follows: Combined multiple for Gerald and Mary, ages 70 and 67 (from Table VI)   22. File state taxes only online free 0 Multiple for Gerald, age 70 (from Table V)   16. File state taxes only online free 0 Difference: Multiple applicable to Mary   6. File state taxes only online free 0 Gerald's annual payment ($500 × 12) $6,000   Gerald's multiple 16. File state taxes only online free 0   Gerald's expected return   $96,000 Mary's annual payment ($350 × 12) $4,200   Mary's multiple 6. File state taxes only online free 0   Mary's expected return   25,200 Total expected return under the contract   $121,200 Example 2. File state taxes only online free Your husband died while still employed. File state taxes only online free Under the terms of his employer's retirement plan, you are entitled to get an immediate annuity of $400 a month for the rest of your life or until you remarry. File state taxes only online free Your daughters, Marie and Jean, are each entitled to immediate temporary life annuities of $150 a month until they reach age 18. File state taxes only online free You were 50 years old at the annuity starting date. File state taxes only online free Marie was 16 and Jean was 14. File state taxes only online free Using the multiples shown in Tables V and VIII at the end of this publication, the total expected return on the annuity starting date is $169,680, figured as follows: Widow, age 50 (multiple from Table V—33. File state taxes only online free 1 × $4,800 annual payment) $158,880 Marie, age 16 for 2 years duration (multiple from Table VIII—2. File state taxes only online free 0 × $1,800 annual payment) 3,600 Jean, age 14 for 4 years duration (multiple from Table VIII—4. File state taxes only online free 0 × $1,800 annual payment) 7,200 Total expected return $169,680 No computation of expected return is made based on your husband's age at the date of death because he died before the annuity starting date. File state taxes only online free Computation Under the General Rule Note. File state taxes only online free Variable annuities use a different computation for determining the exclusion amounts. File state taxes only online free See Variable annuities later. File state taxes only online free Under the General Rule, you figure the taxable part of your annuity by using the following steps: Step 1. File state taxes only online free   Figure the amount of your investment in the contract, including any adjustments for the refund feature and the death benefit exclusion, if applicable. File state taxes only online free See Death benefit exclusion , earlier. File state taxes only online free Step 2. File state taxes only online free   Figure your expected return. File state taxes only online free Step 3. File state taxes only online free   Divide Step 1 by Step 2 and round to three decimal places. File state taxes only online free This will give you the exclusion percentage. File state taxes only online free Step 4. File state taxes only online free   Multiply the exclusion percentage by the first regular periodic payment. File state taxes only online free The result is the tax-free part of each pension or annuity payment. File state taxes only online free   The tax-free part remains the same even if the total payment increases due to variation in the annuity amount such as cost of living increases, or you outlive the life expectancy factor used. File state taxes only online free However, if your annuity starting date is after 1986, the total amount of annuity income that is tax free over the years cannot exceed your net cost. File state taxes only online free   Each annuitant applies the same exclusion percentage to his or her initial payment called for in the contract. File state taxes only online free Step 5. File state taxes only online free   Multiply the tax-free part of each payment (step 4) by the number of payments received during the year. File state taxes only online free This will give you the tax-free part of the total payment for the year. File state taxes only online free    In the first year of your annuity, your first payment or part of your first payment may be for a fraction of the payment period. File state taxes only online free This fractional amount is multiplied by your exclusion percentage to get the tax-free part. File state taxes only online free Step 6. File state taxes only online free   Subtract the tax-free part from the total payment you received. File state taxes only online free The rest is the taxable part of your pension or annuity. File state taxes only online free Example 1. File state taxes only online free You purchased an annuity with an investment in the contract of $10,800. File state taxes only online free Under its terms, the annuity will pay you $100 a month for life. File state taxes only online free The multiple for your age (age 65) is 20. File state taxes only online free 0 as shown in Table V. File state taxes only online free Your expected return is $24,000 (20 × 12 × $100). File state taxes only online free Your cost of $10,800, divided by your expected return of $24,000, equals 45. File state taxes only online free 0%. File state taxes only online free This is the percentage you will not have to include in income. File state taxes only online free Each year, until your net cost is recovered, $540 (45% of $1,200) will be tax free and you will include $660 ($1,200 − $540) in your income. File state taxes only online free If you had received only six payments of $100 ($600) during the year, your exclusion would have been $270 (45% of $100 × 6 payments). File state taxes only online free Example 2. File state taxes only online free Gerald bought a joint and survivor annuity. File state taxes only online free Gerald's investment in the contract is $62,712 and the expected return is $121,200. File state taxes only online free The exclusion percentage is 51. File state taxes only online free 7% ($62,712 ÷ $121,200). File state taxes only online free Gerald will receive $500 a month ($6,000 a year). File state taxes only online free Each year, until his net cost is recovered, $3,102 (51. File state taxes only online free 7% of his total payments received of $6,000) will be tax free and $2,898 ($6,000 − $3,102) will be included in his income. File state taxes only online free If Gerald dies, his wife will receive $350 a month ($4,200 a year). File state taxes only online free If Gerald had not recovered all of his net cost before his death, his wife will use the same exclusion percentage (51. File state taxes only online free 7%). File state taxes only online free Each year, until the entire net cost is recovered, his wife will receive $2,171. File state taxes only online free 40 (51. File state taxes only online free 7% of her payments received of $4,200) tax free. File state taxes only online free She will include $2,028. File state taxes only online free 60 ($4,200 − $2,171. File state taxes only online free 40) in her income tax return. File state taxes only online free Example 3. File state taxes only online free Using the same facts as Example 2 under Different payments to survivor, you are to receive an annual annuity of $4,800 until you die or remarry. File state taxes only online free Your two daughters each receive annual annuities of $1,800 until they reach age 18. File state taxes only online free Your husband contributed $25,576 to the plan. File state taxes only online free You are eligible for the $5,000 death benefit exclusion because your husband died before August 21, 1996. File state taxes only online free Adjusted Investment in the Contract Contributions $25,576 Plus: Death benefit exclusion 5,000 Adjusted investment in the contract $30,576 The total expected return, as previously figured (in Example 2 under Different payments to survivor), is $169,680. File state taxes only online free The exclusion percentage of 18. File state taxes only online free 0% ($30,576 ÷ $169,680) applies to the annuity payments you and each of your daughters receive. File state taxes only online free Each full year $864 (18. File state taxes only online free 0% × $4,800) will be tax free to you, and you must include $3,936 in your income tax return. File state taxes only online free Each year, until age 18, $324 (18. File state taxes only online free 0% × $1,800) of each of your daughters' payments will be tax free and each must include the balance, $1,476, as income on her own income tax return. File state taxes only online free Part-year payments. File state taxes only online free   If you receive payments for only part of a year, apply the exclusion percentage to the first regular periodic payment, and multiply the result by the number of payments received during the year. File state taxes only online free   If you receive amounts during the year that represent 12 payments, one for each month in that year, and an amount that represents payments for months in a prior year, apply the exclusion percentage to the first regular periodic payment, and multiply the result by the number of payments the amounts received represent. File state taxes only online free For instance, if you received amounts during the year that represent the 12 payments for that year plus an amount that represents three payments for a prior year, multiply that amount by the 15 (12 + 3) payments received that the year. File state taxes only online free   If you received a fractional payment, follow Step 5, discussed earlier. File state taxes only online free This gives you the tax-free part of your total payment. File state taxes only online free Example. File state taxes only online free On September 28, Mary bought an annuity contract for $22,050 that will give her $125 a month for life, beginning October 30. File state taxes only online free The applicable multiple from Table V is 23. File state taxes only online free 3 (age 61). File state taxes only online free Her expected return is $34,950 ($125 × 12 × 23. File state taxes only online free 3). File state taxes only online free Mary's investment in the contract of $22,050, divided by her expected return of $34,950, equals 63. File state taxes only online free 1%. File state taxes only online free Each payment received will consist of 63. File state taxes only online free 1% return of cost and 36. File state taxes only online free 9% taxable income, until her net cost of the contract is fully recovered. File state taxes only online free During the first year, Mary received three payments of $125, or $375, of which $236. File state taxes only online free 63 (63. File state taxes only online free 1% × $375) is a return of cost. File state taxes only online free The remaining $138. File state taxes only online free 37 is included in income. File state taxes only online free Increase in annuity payments. File state taxes only online free   The tax-free amount remains the same as the amount figured at the annuity starting date, even if the payment increases. File state taxes only online free All increases in the installment payments are fully taxable. File state taxes only online free   However, if your annuity payments are scheduled to increase at a definite date in the future you must figure the expected return for that annuity using the method described in section 1. File state taxes only online free 72-5(a)(5) of the regulations. File state taxes only online free Example. File state taxes only online free Joe's wife died while she was still employed and, as her beneficiary, he began receiving an annuity of $147 per month. File state taxes only online free In figuring the taxable part, Joe elects to use Tables V through VIII. File state taxes only online free The cost of the contract was $7,938, consisting of the sum of his wife's net contributions, adjusted for any refund feature. File state taxes only online free His expected return as of the annuity starting date is $35,280 (age 65, multiple of 20. File state taxes only online free 0 × $1,764 annual payment). File state taxes only online free The exclusion percentage is $7,938 ÷ $35,280, or 22. File state taxes only online free 5%. File state taxes only online free During the year he received 11 monthly payments of $147, or $1,617. File state taxes only online free Of this amount, 22. File state taxes only online free 5% × $147 × 11 ($363. File state taxes only online free 83) is tax free as a return of cost and the balance of $1,253. File state taxes only online free 17 is taxable. File state taxes only online free Later, because of a cost-of-living increase, his annuity payment was increased to $166 per month, or $1,992 a year (12 × $166). File state taxes only online free The tax-free part is still only 22. File state taxes only online free 5% of the annuity payments as of the annuity starting date (22. File state taxes only online free 5% × $147 × 12 = $396. File state taxes only online free 90 for a full year). File state taxes only online free The increase of $228 ($1,992 − $1,764 (12 × $147)) is fully taxable. File state taxes only online free Variable annuities. File state taxes only online free   For variable annuity payments, figure the amount of each payment that is tax free by dividing your investment in the contract (adjusted for any refund feature) by the total number of periodic payments you expect to get under the contract. File state taxes only online free   If the annuity is for a definite period, you determine the total number of payments by multiplying the number of payments to be made each year by the number of years you will receive payments. File state taxes only online free If the annuity is for life, you determine the total number of payments by using a multiple from the appropriate actuarial table. File state taxes only online free Example. File state taxes only online free Frank purchased a variable annuity at age 65. File state taxes only online free The total cost of the contract was $12,000. File state taxes only online free The annuity starting date is January 1 of the year of purchase. File state taxes only online free His annuity will be paid, starting July 1, in variable annual installments for his life. File state taxes only online free The tax-free amount of each payment, until he has recovered his cost of his contract, is: Investment in the contract $12,000 Number of expected annual payments (multiple for age 65 from Table V) 20 Tax-free amount of each payment ($12,000 ÷ 20) $600 If Frank's first payment is $920, he includes only $320 ($920 − $600) in his gross income. File state taxes only online free   If the tax-free amount for a year is more than the payments you receive in that year, you may choose, when you receive the next payment, to refigure the tax-free part. File state taxes only online free Divide the amount of the periodic tax-free part that is more than the payment you received by the remaining number of payments you expect. File state taxes only online free The result is added to the previously figured periodic tax-free part. File state taxes only online free The sum is the amount of each future payment that will be tax free. File state taxes only online free Example. File state taxes only online free Using the facts of the previous example about Frank, assume that after Frank's $920 payment, he received $500 in the following year, and $1,200 in the year after that. File state taxes only online free Frank does not pay tax on the $500 (second year) payment because $600 of each annual pension payment is tax free. File state taxes only online free Since the $500 payment is less than the $600 annual tax-free amount, he may choose to refigure his tax-free part when he receives his $1,200 (third year) payment, as follows: Amount tax free in second year $600. File state taxes only online free 00 Amount received in second year 500. File state taxes only online free 00 Difference $100. File state taxes only online free 00 Number of remaining payments after the first 2 payments (age 67, from Table V) 18. File state taxes only online free 4 Amount to be added to previously determined annual tax-free part ($100 ÷ 18. File state taxes only online free 4) $5. File state taxes only online free 43 Revised annual tax-free part for third and later years ($600 + $5. File state taxes only online free 43) $605. File state taxes only online free 43 Amount taxable in third year ($1,200 − $605. File state taxes only online free 43) $594. File state taxes only online free 57 If you choose to refigure your tax-free amount,   you must file a statement with your income tax return stating that you are refiguring the tax-free amount in accordance with the rules of section 1. File state taxes only online free 72–4(d)(3) of the Income Tax Regulations. File state taxes only online free The statement must also show the following information: The annuity starting date and your age on that date. File state taxes only online free The first day of the first period for which you received an annuity payment in the current year. File state taxes only online free Your investment in the contract as originally figured. File state taxes only online free The total of all amounts received tax free under the annuity from the annuity starting date through the first day of the first period for which you received an annuity payment in the current tax year. File state taxes only online free Exclusion Limits Your annuity starting date determines the total amount of annuity income that you can exclude from income over the years. File state taxes only online free Exclusion limited to net cost. File state taxes only online free   If your annuity starting date is after 1986, the total amount of annuity income that you can exclude over the years as a return of your cost cannot exceed your net cost (figured without any reduction for a refund feature). File state taxes only online free This is the unrecovered investment in the contract as of the annuity starting date. File state taxes only online free   If your annuity starting date is after July 1, 1986, any unrecovered net cost at your (or last annuitant's) death is allowed as a miscellaneous itemized deduction on the final return of the decedent. File state taxes only online free This deduction is not subject to the 2%-of-adjusted-gross-income limit. File state taxes only online free Example 1. File state taxes only online free Your annuity starting date is after 1986. File state taxes only online free Your total cost is $12,500, and your net cost is $10,000, taking into account certain adjustments. File state taxes only online free There is no refund feature. File state taxes only online free Your monthly annuity payment is $833. File state taxes only online free 33. File state taxes only online free Your exclusion ratio is 12% and you exclude $100 a month. File state taxes only online free Your exclusion ends after 100 months, when you have excluded your net cost of $10,000. File state taxes only online free Thereafter, your annuity payments are fully taxable. File state taxes only online free Example 2. File state taxes only online free The facts are the same as in Example 1, except that there is a refund feature, and you die after 5 years with no surviving annuitant. File state taxes only online free The adjustment for the refund feature is $1,000, so the investment in the contract is $9,000. File state taxes only online free The exclusion ratio is 10. File state taxes only online free 8%, and your monthly exclusion is $90. File state taxes only online free After 5 years (60 months), you have recovered tax free only $5,400 ($90 x 60). File state taxes only online free An itemized deduction for the unrecovered net cost of $4,600 ($10,000 net cost minus $5,400) may be taken on your final income tax return. File state taxes only online free Your unrecovered investment is determined without regard to the refund feature adjustment, discussed earlier, under Adjustments. File state taxes only online free Exclusion not limited to net cost. File state taxes only online free   If your annuity starting date was before 1987, you could continue to take your monthly exclusion for as long as you receive your annuity. File state taxes only online free If you choose a joint and survivor annuity, your survivor continues to take the survivor's exclusion figured as of the annuity starting date. File state taxes only online free The total exclusion may be more than your investment in the contract. File state taxes only online free How To Use Actuarial Tables In figuring, under the General Rule, the taxable part of your annuity payments that you are to get for the rest of your life (rather than for a fixed number of years), you must use one or more of the actuarial tables in this publication. File state taxes only online free Unisex Annuity Tables Effective July 1, 1986, the Internal Revenue Service adopted new annuity Tables V through VIII, in which your sex is not considered when determining the applicable factor. File state taxes only online free These tables correspond to the old Tables I through IV. File state taxes only online free In general, Tables V through VIII must be used if you made contributions to the retirement plan after June 30, 1986. File state taxes only online free If you made no contributions to the plan after June 30, 1986, generally you must use only Tables I through IV. File state taxes only online free However, if you received an annuity payment after June 30, 1986, you may elect to use Tables V through VIII (see Annuity received after June 30, 1986, later). File state taxes only online free Special Elections Although you generally must use Tables V through VIII if you made contributions to the retirement plan after June 30, 1986, and Tables I through IV if you made no contributions after June 30, 1986, you can make the following special elections to select which tables to use. File state taxes only online free Contributions made both before July 1986 and after June 1986. File state taxes only online free   If you made contributions to the retirement plan both before July 1986 and after June 1986, you may elect to use Tables I through IV for the pre-July 1986 cost of the contract, and Tables V through VIII for the post-June 1986 cost. File state taxes only online free (See the examples below. File state taxes only online free )    Making the election. File state taxes only online free Attach this statement to your income tax return for the first year in which you receive an annuity:    “I elect to apply the provisions of paragraph (d) of section 1. File state taxes only online free 72–6 of the Income Tax Regulations. File state taxes only online free ”   The statement must also include your name, address, social security number, and the amount of the pre-July 1986 investment in the contract. File state taxes only online free   If your investment in the contract includes post-June 1986 contributions to the plan, and you do not make the election to use Tables I through IV and Tables V through VIII, then you can only use Tables V through VIII in figuring the taxable part of your annuity. File state taxes only online free You must also use Tables V through VIII if you are unable or do not wish to determine the portions of your contributions which were made before July 1, 1986, and after June 30, 1986. File state taxes only online free    Advantages of election. File state taxes only online free In general, a lesser amount of each annual annuity payment is taxable if you separately figure your exclusion ratio for pre-July 1986 and post-June 1986 contributions. File state taxes only online free    If you intend to make this election, save your records that substantiate your pre-July 1986 and post-June 1986 contributions. File state taxes only online free If the death benefit exclusion applies (see discussion, earlier), you do not have to apportion it between the pre-July 1986 and the post-June 1986 investment in the contract. File state taxes only online free   The following examples illustrate the separate computations required if you elect to use Tables I through IV for your pre-July 1986 investment in the contract and Tables V through VIII for your post-June 1986 investment in the contract. File state taxes only online free Example 1. File state taxes only online free Bill, who is single, contributed $42,000 to the retirement plan and will receive an annual annuity of $24,000 for life. File state taxes only online free Payment of the $42,000 contribution is guaranteed under a refund feature. File state taxes only online free Bill is 55 years old as of the annuity starting date. File state taxes only online free For figuring the taxable part of Bill's annuity, he chose to make separate computations for his pre-July 1986 investment in the contract of $41,300, and for his post-June 1986 investment in the contract of $700. File state taxes only online free       Pre- July 1986   Post- June 1986 A. File state taxes only online free Adjustment for refund feature         1) Net cost $41,300   $700   2) Annual annuity—$24,000  ($41,300/$42,000 × $24,000) $23,600       ($700/$42,000 × $24,000)     $400   3) Guarantee under contract $41,300   $700   4) No. File state taxes only online free of years payments  guaranteed (rounded), A(3) ÷ A(2) 2   2   5) Applicable percentage from  Tables III and VII 1%   0%   6) Adjustment for value of refund  feature, A(5) × smaller of A(1)  or A(3) $413   $0 B. File state taxes only online free Investment in the contract         1) Net cost $41,300   $700   2) Minus: Amount in A(6) 413   0   3) Investment in the contract $40,887   $700 C. File state taxes only online free Expected return         1) Annual annuity receivable $24,000   $24,000   2) Multiples from Tables I and V 21. File state taxes only online free 7   28. File state taxes only online free 6   3) Expected return, C(1) × C(2) $520,800   $686,400 D. File state taxes only online free Tax-free part of annuity         1) Exclusion ratio as decimal,  B(3) ÷ C(3) . File state taxes only online free 079   . File state taxes only online free 001   2) Tax-free part, C(1) × D(1) $1,896   $24 The tax-free part of Bill's total annuity is $1,920 ($1,896 plus $24). File state taxes only online free The taxable part of his annuity is $22,080 ($24,000 minus $1,920). File state taxes only online free If the annuity starting date is after 1986, the exclusion over the years cannot exceed the net cost (figured without any reduction for a refund feature). File state taxes only online free Example 2. File state taxes only online free Al is age 62 at his nearest birthday to the annuity starting date. File state taxes only online free Al's wife is age 60 at her nearest birthday to the annuity starting date. File state taxes only online free The joint and survivor annuity pays $1,000 per month to Al for life, and $500 per month to Al's surviving wife after his death. File state taxes only online free The pre-July 1986 investment in the contract is $53,100 and the post-June 1986 investment in the contract is $7,000. File state taxes only online free Al makes the election described in Example 1 . File state taxes only online free For purposes of this example, assume the refund feature adjustment is zero. File state taxes only online free If an adjustment is required, IRS will figure the amount. File state taxes only online free See Requesting a Ruling on Taxation of Annuity near the end of this publication. File state taxes only online free       Pre-  July 1986   Post-  June 1986 A. File state taxes only online free Adjustment for refund feature         1) Net cost $53,100   $7,000   2) Annual annuity—$12,000  ($53,100/$60,100 × $12,000) $10,602       ($7,000/$60,100 × $12,000)     $1,398   3) Guaranteed under the contract $53,100   $7,000   4) Number of years guaranteed,  rounded, A(3) ÷ A(2) 5   5   5) Applicable percentages 0%   0%   6) Refund feature adjustment, A(5) × smaller of A(1) or A(3) 0   0 B. File state taxes only online free Investment in the contract         1) Net cost $53,100   $7,000   2) Refund feature adjustment 0   0   3) Investment in the contract adjusted for refund feature $53,100   $7,000 C. File state taxes only online free Expected return         1) Multiple for both annuitants from Tables II and VI 25. File state taxes only online free 4   28. File state taxes only online free 8   2) Multiple for first annuitant from Tables I and V 16. File state taxes only online free 9   22. File state taxes only online free 5   3) Multiple applicable to surviving annuitant, subtract C(2) from C(1) 8. File state taxes only online free 5   6. File state taxes only online free 3   4) Annual annuity to surviving annuitant $6,000   $6,000   5) Portion of expected return for surviving annuitant, C(4) × C(3) $51,000   $37,800   6) Annual annuity to first annuitant $12,000   $12,000   7) Plus: Portion of expected return for first annuitant, C(6) × C(2) $202,800   $270,000   8) Expected return for both annuitants, C(5) + C(7) $253,800   $307,800 D. File state taxes only online free Tax-free part of annuity         1) Exclusion ratio as a decimal, B(3) ÷ C(8) . File state taxes only online free 209   . File state taxes only online free 023   2) Retiree's tax-free part of annuity, C(6) × D(1) $2,508   $276   3) Survivor's tax-free part of annuity, C(4) × D(1) $1,254   $138 The tax-free part of Al's total annuity is $2,784 ($2,508 + $276). File state taxes only online free The taxable part of his annuity is $9,216 ($12,000 − $2,784). File state taxes only online free The exclusion over the years cannot exceed the net cost of the contract (figured without any reduction for a refund feature) if the annuity starting date is after 1986. File state taxes only online free After Al's death, his widow will apply the same exclusion percentages (20. File state taxes only online free 9% and 2. File state taxes only online free 3%) to her annual annuity of $6,000 to figure the tax-free part of her annuity. File state taxes only online free Annuity received after June 30, 1986. File state taxes only online free   If you receive an annuity payment after June 30, 1986, (regardless of your annuity starting date), you may elect to treat the entire cost of the contract as post-June 1986 cost (even if you made no post-June 1986 contributions to the plan) and use Tables V through VIII. File state taxes only online free Once made, you cannot revoke the election, which will apply to all payments during the year and in any later year. File state taxes only online free    Make the election by attaching the following statement to your income tax return. File state taxes only online free    “I elect, under section 1. File state taxes only online free 72–9 of the Income Tax Regulations, to treat my entire cost of the contract as a post-June 1986 cost of the plan. File state taxes only online free ”   The statement must also include your name, address, and social security number. File state taxes only online free   You should also indicate you are making this election if you are unable or do not wish to determine the parts of your contributions which were made before July 1, 1986, and after June 30, 1986. File state taxes only online free Disqualifying form of payment or settlement. File state taxes only online free   If your annuity starting date is after June 30, 1986, and the contract provides for a disqualifying form of payment or settlement, such as an option to receive a lump sum in full discharge of the obligation under the contract, the entire investment in the contract is treated as post-June 1986 investment in the contract. File state taxes only online free See regulations section 1. File state taxes only online free 72–6(d)(3) for additional examples of disqualifying forms of payment or settlement. File state taxes only online free You can find the Income Tax Regulations in many libraries and at Internal Revenue Service Offices. File state taxes only online free Worksheets for Determining Taxable Annuity Worksheets I and II. File state taxes only online free   Worksheets I and II follow for determining your taxable annuity under Regulations Section 1. File state taxes only online free 72–6(d)(6) Election. File state taxes only online free Worksheet I For Determining Taxable Annuity Under Regulations Section 1. File state taxes only online free 72-6(d)(6) Election For Single Annuitant With No Survivor Annuity               Pre-July 1986   Post-June 1986 A. File state taxes only online free   Refund Feature Adjustment             1)   Net cost (total cost less returned premiums, dividends, etc. File state taxes only online free )             2)   Annual annuity allocation:                   Portion of net cost in A(1) x annual annuity                   Net cost             3)   Guaranteed under the contract             4)   Number of years guaranteed, rounded to whole years:                   A(3) divided by A(2)             5)   Applicable percentages* from Tables III and VII                   *If your annuity meets the three conditions listed in Zero value of refund feature in Investment in the Contract, earlier, both percentages are 0. File state taxes only online free If not, the IRS will calculate the refund feature percentage. File state taxes only online free             6)   Refund feature adjustment:                   A(5) times lesser of A(1) or A(3)                             B. File state taxes only online free   Investment in the Contract             1)   Net cost:                   A(1)             2)   Refund feature adjustment:                   A(6)             3)   Investment in the contract adjusted for refund feature:                   B(1) minus B(2)                             C. File state taxes only online free   Expected Return             1)   Annual Annuity:                   12 times monthly annuity**             2)   Expected return multiples from Tables I and V             3)     Expected return:                   C(1) times C(2)                             D. File state taxes only online free   Tax-Free Part of Annuity             1)     Exclusion ratio, as a decimal rounded to 3 places:                   B(3) divided by C(3)             2)     Tax-free part of annuity:                   C(1) times D(1)             **If the annuity is not paid monthly, figure the amount to enter by using the total number of periodic payments for the year times the amount of the periodic payment. File state taxes only online free     Worksheet II For Determining Taxable Annuity Under Regulations Section 1. File state taxes only online free 72-6(d)(6) Election For Joint and Survivor Annuity               Pre-July 1986   Post-June 1986 A. File state taxes only online free   Refund Feature Adjustment             1)   Net cost (total cost less returned premiums, dividends, etc. File state taxes only online free )             2)   Annual annuity allocation:                   Portion of net cost in A(1) x annual annuity                   Net cost             3)   Guaranteed under the contract             4)     Number of years guaranteed, rounded to whole years:                   A(3) divided by A(2)             5)   Applicable percentages*                   *If your annuity meets the three conditions listed in Zero value of refund feature in Investment in the Contract, earlier, both percentages are 0. File state taxes only online free If not, the IRS will calculate the refund feature percentage. File state taxes only online free             6)   Refund feature adjustment:                   A(5) times lesser of A(1) or A(3)                             B. File state taxes only online free   Investment in the Contract             1)   Net cost:                   A(1)             2)   Refund feature adjustment:                   A(6)             3)   Investment in the contract adjusted for refund future:                   B(1) minus B(2)                             C. File state taxes only online free   Expected Return             1)   Multiples for both annuitants, Tables II and VI             2)   Multiple for retiree. File state taxes only online free Tables I and VI             3)   Multiple for survivor:                   C(1) minus C(2)             4)   Annual annuity to survivor:                   12 times potential monthly rate for survivor**             5)   Expected return for survivor:                   C(3) times C(4)             6)   Annual annuity to retiree:                   12 times monthly rate for retiree**             7)   Expected return for retiree:                   C(2) times C(6)             8)   Total expected return:                   C(5) plus C(7)                             D. File state taxes only online free   Tax-Free Part of Annuity             1)   Exclusion ratio, as a decimal rounded to 3 places:                   B(3) divided by C(8)             2)   Retiree's tax-free part of annuity:                   C(6) times D(1)             3)   Survivor's tax-free part of annuity, if surviving after death of retiree:                   C(4) times D(1)             **If the annuity is not paid monthly, figure the amount to enter by using the total number of periodic payments for the year times the amount of the periodic payment. File state taxes only online free   Actuarial Tables Please click here for the text description of the image. File state taxes only online free Actuarial Tables Please click here for the text description of the image. File state taxes only online free Actuarial Tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Please click here for the text description of the image. File state taxes only online free Actuarial tables Requesting a Ruling on Taxation of Annuity If you are a retiree, or the survivor of an employee or retiree, you may ask the Internal Revenue Service to help you determine the taxation of your annuity. File state taxes only online free If you make this request, you are asking for a ruling. File state taxes only online free User fee. File state taxes only online free   Under the law in effect at the time this publication went to print, the IRS must charge a user fee for all ruling requests. File state taxes only online free You should call the IRS for the proper fee. File state taxes only online free A request solely for the value of the refund feature is not treated as a ruling request and requires no fee. File state taxes only online free Send your request to:     Internal Revenue Service  Attention: EP Letter Rulings P. File state taxes only online free O. File state taxes only online free Box 27063 McPherson Station Washington, DC 20038 The user fee is allowed as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit. File state taxes only online free When to make the request. File state taxes only online free   Please note that requests sent between February 1 and April 15 may experience some delay. File state taxes only online free We process requests in the order received, and we will reply to your request as soon as we can process it. File state taxes only online free If you do not receive your ruling by the required filing date, you may use Form 4868, Application for Automatic Extension of Time To File U. File state taxes only online free S. File state taxes only online free Individual Income Tax Return, to get an extension of time to file. File state taxes only online free Information you must furnish. File state taxes only online free   You must furnish the information listed below so the IRS can comply with your request. File state taxes only online free Failure to furnish the information will result in a delay in processing your request. File state taxes only online free Please send only copies of the following documents, as the IRS retains all material sent for its records: A letter explaining the question(s) you wish to have resolved or the information you need from the ruling. File state taxes only online free Copies of any documents showing distributions, annuity rates, and annuity options available to you. File state taxes only online free A copy of any Form 1099–R you received since your annuity began. File state taxes only online free A statement indicating whether you have filed your return for the year for which you are making the request. File state taxes only online free If you have requested an extension of time to file that return, please indicate the extension date. File state taxes only online free Your daytime phone number. File state taxes only online free Your current mailing address. File state taxes only online free A power of attorney if someone other than you, an attorney, a certified public accountant, or an enrolled agent is signing this request. File state taxes only online free Form 2848, Power of Attorney and Declaration of Representative, may be used for this purpose. File state taxes only online free A completed Tax Information Sheet (or facsimile) shown on the next page. File state taxes only online free Sign and date the Disclosure and Perjury Statement (or facsimile) at the end of the tax information sheet. File state taxes only online free This statement must be signed by the retiree or the survivor annuitant. File state taxes only online free It cannot be signed by a representative. File state taxes only online free Tax Information Sheet Please click here for the text description of the image. File state taxes only online free Tax Information Sheet Please click here for the text description of the image. File state taxes only online free Tax Information Sheet (continued) How To Get Tax Help 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. File state taxes only online free Free help with your tax return. File state taxes only online free   You can get free help preparing your return nationwide from IRS-certified volunteers. File state taxes only online free The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. File state taxes only online free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File state taxes only online free 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. File state taxes only online free In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. File state taxes only online free To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. File state taxes only online free gov, download the IRS2Go app, or call 1-800-906-9887. File state taxes only online free   As part of the TCE program, AARP offers the Tax-Aide counseling program. File state taxes only online free To find the nearest AARP Tax-Aide site, visit AARP's website at www. File state taxes only online free aarp. File state taxes only online free org/money/taxaide or call 1-888-227-7669. File state taxes only online free For more information on these programs, go to IRS. File state taxes only online free gov and enter “VITA” in the search box. File state taxes only online free Internet. File state taxes only online free    IRS. File state taxes only online free gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. File state taxes only online free Download the free IRS2Go app from the iTunes app store or from Google Play. File state taxes only online free 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. File state taxes only online free Check the status of your 2013 refund with the Where's My Refund? application on IRS. File state taxes only online free gov or download the IRS2Go app and select the Refund Status option. File state taxes only online free The IRS issues more than 9 out of 10 refunds in less than 21 days. File state taxes only online free 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. File state taxes only online free You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. File state taxes only online free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File state taxes only online free Use the Interactive Tax Assistant (ITA) to research your tax questions. File state taxes only online free No need to wait on the phone or stand in line. File state taxes only online free 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. File state taxes only online free When you reach the response screen, you can print the entire interview and the final response for your records. File state taxes only online free New subject areas are added on a regular basis. File state taxes only online free  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. File state taxes only online free gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. File state taxes only online free You can use the IRS Tax Map, to search publications and instructions by topic or keyword. File state taxes only online free The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. File state taxes only online free 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. File state taxes only online free 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. File state taxes only online free You can also ask the IRS to mail a return or an account transcript to you. File state taxes only online free Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. File state taxes only online free gov or by calling 1-800-908-9946. File state taxes only online free Tax return and tax account transcripts are generally available for the current year and the past three years. File state taxes only online free Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. File state taxes only online free Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. File state taxes only online free 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. File state taxes only online free Check the status of your amended return using Where's My Amended Return? Go to IRS. File state taxes only online free gov and enter Where's My Amended Return? in the search box. File state taxes only online free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File state taxes only online free It can take up to 3 weeks from the date you mailed it to show up in our system. File state taxes only online free Make a payment using one of several safe and convenient electronic payment options available on IRS. File state taxes only online free gov. File state taxes only online free Select the Payment tab on the front page of IRS. File state taxes only online free gov for more information. File state taxes only online free Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. File state taxes only online free Figure your income tax withholding with the IRS Withholding Calculator on IRS. File state taxes only online free gov. File state taxes only online free 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. File state taxes only online free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File state taxes only online free gov. File state taxes only online free Request an Electronic Filing PIN by going to IRS. File state taxes only online free gov and entering Electronic Filing PIN in the search box. File state taxes only online free Download forms, instructions and publications, including accessible versions for people with disabilities. File state taxes only online free Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. File state taxes only online free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. File state taxes only online free An employee can answer questions about your tax account or help you set up a payment plan. File state taxes only online free Before you visit, check the Office Locator on IRS. File state taxes only online free gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. File state taxes only online free If you have a special need, such as a disability, you can request an appointment. File state taxes only online free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File state taxes only online free Apply for an Employer Identification Number (EIN). File state taxes only online free Go to IRS. File state taxes only online free gov and enter Apply for an EIN in the search box. File state taxes only online free Read the Internal Revenue Code, regulations, or other official guidance. File state taxes only online free Read Internal Revenue Bulletins. File state taxes only online free Sign up to receive local and national tax news and more by email. File state taxes only online free Just click on “subscriptions” above the search box on IRS. File state taxes only online free gov and choose from a variety of options. File state taxes only online free    Phone. File state taxes only online free You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File state taxes only online free Download the free IRS2Go app from the iTunes app store or from Google Play. File state taxes only online free Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. File state taxes only online free gov, or download the IRS2Go app. File state taxes only online free 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. File state taxes only online free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File state taxes only online free Mos
Español

State Government

Visit the government website for each state, the District of Columbia, and U.S. territories and associated states.

The File State Taxes Only Online Free

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