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How Do You Amend A Tax Return

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How Do You Amend A Tax Return

How do you amend a tax return Publication 971 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. How do you amend a tax return Questions about innocent spouse relief. How do you amend a tax return Useful Items - You may want to see: What's New Expanded filing deadline for equitable relief. How do you amend a tax return  The period of time in which you may request equitable relief has been expanded. How do you amend a tax return See How To Request Relief later. How do you amend a tax return More information. How do you amend a tax return   For more information about the latest developments on Publication 971, go to www. How do you amend a tax return irs. How do you amend a tax return gov/pub971. How do you amend a tax return Introduction When you file a joint income tax return, the law makes both you and your spouse responsible for the entire tax liability. How do you amend a tax return This is called joint and several liability. How do you amend a tax return Joint and several liability applies not only to the tax liability you show on the return but also to any additional tax liability the IRS determines to be due, even if the additional tax is due to income, deductions, or credits of your spouse or former spouse. How do you amend a tax return You remain jointly and severally liable for the taxes, and the IRS still can collect from you, even if you later divorce and the divorce decree states that your former spouse will be solely responsible for the tax. How do you amend a tax return In some cases, a spouse (or former spouse) will be relieved of the tax, interest, and penalties on a joint tax return. How do you amend a tax return Three types of relief are available to married persons who filed joint returns. How do you amend a tax return Innocent spouse relief. How do you amend a tax return Separation of liability relief. How do you amend a tax return Equitable relief. How do you amend a tax return Married persons who did not file joint returns, but who live in community property states, may also qualify for relief. How do you amend a tax return See Community Property Laws , later. How do you amend a tax return This publication explains these types of relief, who may qualify for them, and how to get them. How do you amend a tax return You can also use the Innocent Spouse Tax Relief Eligibility Explorer at IRS. How do you amend a tax return gov by entering “Innocent Spouse” in the search box. How do you amend a tax return What this publication does not cover. How do you amend a tax return   This publication does not discuss injured spouse relief. How do you amend a tax return You are an injured spouse if your share of the overpayment shown on your joint return was, or is expected to be, applied (offset) against your spouse's legally enforceable past-due federal taxes, state income taxes, state unemployment compensation debts, child or spousal support payments, or a federal nontax debt, such as a student loan. How do you amend a tax return If you are an injured spouse, you may be entitled to receive a refund of your share of the overpayment. How do you amend a tax return For more information, see Form 8379, Injured Spouse Allocation. How do you amend a tax return Comments and suggestions. How do you amend a tax return   We welcome your comments about this publication and your suggestions for future editions. How do you amend a tax return   You can write to us at the following address:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. How do you amend a tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How do you amend a tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How do you amend a tax return   You can email us at taxforms@irs. How do you amend a tax return gov. How do you amend a tax return Please put “Publications Comment” on the subject line. How do you amend a tax return You can also send us comments from www. How do you amend a tax return irs. How do you amend a tax return gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. How do you amend a tax return ”   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. How do you amend a tax return Ordering forms and publications. How do you amend a tax return   Visit www. How do you amend a tax return irs. How do you amend a tax return gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. How do you amend a tax return  Internal Revenue Service 1201 N. How do you amend a tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Questions about innocent spouse relief. How do you amend a tax return The IRS can help you with your request for innocent spouse relief. How do you amend a tax return If you are working with an IRS employee, you can ask that employee, or you can call 866-897-4270. How do you amend a tax return Useful Items - You may want to see: Publications 504 Divorced or Separated Individuals 555 Community Property 556 Examination of Returns, Appeal Rights, and Claims for Refund 594 The IRS Collection Process Forms (and Instructions) 8857 Request for Innocent Spouse Relief Prev  Up  Next   Home   More Online Publications
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Form 1099-K, Payment Card and Third Party Network Transactions

A payment settlement entity (PSE) must file Form 1099-K for payments made in settlement of reportable payment transactions for each calendar year. A PSE makes a payment in settlement of a reportable payment transaction, that is, any payment card or third party network transaction, if the PSE submits the instruction to transfer funds to the account of the participating payee to settle the reportable payment transaction.


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The How Do You Amend A Tax Return

How do you amend a tax return 18. How do you amend a tax return   Appendix This appendix contains models of the certificates, waivers, reports, and statements discussed in Part One. How do you amend a tax return Model Certificate A   STATEMENT OF SUBSEQUENT SELLER     1. How do you amend a tax return                 Name, address, and employer identification number of seller in subsequent sale             2. How do you amend a tax return                 Name, address, and employer identification number of the buyer in subsequent sale             3. How do you amend a tax return         Date and location of subsequent sale             4. How do you amend a tax return         Volume and type of taxable fuel sold               The undersigned seller (“Seller”) has received the copy of the first taxpayer's report provided with this statement in     connection with Seller's purchase of the taxable fuel described in this statement. How do you amend a tax return       Under penalties of perjury, Seller declares that Seller has examined this statement, including any accompanying     schedules and statements, and, to the best of Seller's knowledge and belief, they are true, correct and complete. How do you amend a tax return                   Signature and date signed                   Printed or typed name of person signing this report                   Title—   Model Certificate B   FIRST TAXPAYER'S REPORT   1. How do you amend a tax return                     First Taxpayer's name, address and employer identification number     2. How do you amend a tax return                     Name, address, and employer identification number of the buyer of the taxable fuel subject to tax     3. How do you amend a tax return           Date and location of removal, entry, or sale       4. How do you amend a tax return           Volume and type of taxable fuel removed, entered or sold     5. How do you amend a tax return Check type of taxable event:         Removal from refinery         Entry into United States         Bulk transfer from terminal by unregistered position holder       Bulk transfer not received at an approved terminal       Sale within the bulk transfer/terminal system       Removal at the terminal rack         Removal or sale by the blender                   6. How do you amend a tax return           Amount of federal excise tax paid on account of the removal, entry, or sale                   The undersigned taxpayer (“Taxpayer”) has not received, and will not claim, a credit with respect to, or a refund of, the tax     on the taxable fuel to which this form relates. How do you amend a tax return       Under penalties of perjury, Taxpayer declares that Taxpayer has examined this statement, including any accompanying     schedules and statements, and to the best of Taxpayer's knowledge and belief, they are true, correct and complete. How do you amend a tax return             Signature and date signed               Printed or typed name of person signing this report               Title     Model Certificate C   NOTIFICATION CERTIFICATE OF TAXABLE FUEL REGISTRANT                           Name, address, and employer identification number of person receiving certificate       The undersigned taxable registrant (“Registrant”) hereby certifies under penalties of perjury that Registrant is registered     by the Internal Revenue Service with registration number and that Registrant's registration has not     been revoked or suspended by the Internal Revenue Service. How do you amend a tax return                 Registrant understands that the fraudulent use of this certificate may subject Registrant and all parties making such     fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. How do you amend a tax return                       Signature and date signed                         Printed or typed name of person signing                         Title of person signing                         Name of Registrant                         Employer identification number                         Address of Registrant     Model Certificate D   CERTIFICATE OF PERSON BUYING GASOLINE BLENDSTOCKS FOR USE OTHER THAN IN THE PRODUCTION OF FINISHED GASOLINE     (To support tax-free sales (other than LUST) under section 4081 of the Internal Revenue Code. How do you amend a tax return )                 Name, address, and employer identification number of seller       The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:       The gasoline blendstocks to which this certificate relates will not be used to produce finished gasoline. How do you amend a tax return       This certificate applies to the following (complete as applicable):       If this is a single purchase certificate, check here and enter:     1. How do you amend a tax return Invoice or delivery ticket number       2. How do you amend a tax return (number of gallons) of(type of gasoline blendstocks)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:     1. How do you amend a tax return Effective date       2. How do you amend a tax return Expiration date       (period not to exceed 1 year after the effective date)       3. How do you amend a tax return Type (or types) of gasoline blendstocks     4. How do you amend a tax return Buyer's account or order number         Buyer will not claim a credit or refund under section 6427(h) of the Internal Revenue Code for any gasoline blendstocks     covered by this certificate. How do you amend a tax return         Buyer will provide a new certificate to the seller if any information in this certificate changes. How do you amend a tax return       If Buyer resells the gasoline blendstocks to which this certificate relates, Buyer will be liable for tax unless Buyer obtains a     certificate from the purchaser stating that the gasoline blendstocks will not be used to produce finished gasoline and otherwise complies with the conditions of §48. How do you amend a tax return 4081-4(b)(3) of the Manufacturers and Retailers Excise Tax Regulations. How do you amend a tax return       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. How do you amend a tax return       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. How do you amend a tax return     In addition, the Internal Revenue Service has not notified Buyer that the right to provide a certificate has been withdrawn from a purchaser to which Buyer sells gasoline blendstocks tax free. How do you amend a tax return       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use     of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. How do you amend a tax return             Signature and date signed               Printed or typed name of person signing               Title of person signing               Name of Buyer               Employer identification number               Address of Buyer     Model Certificate G   CERTIFICATE OF REGISTERED FEEDSTOCK USER     (To support tax-free removals and entries (other than LUST) of kerosene under section 4082 of the Internal Revenue Code. How do you amend a tax return )         (Buyer) certifies the following under penalties of perjury:       Name of buyer         Buyer is a registered feedstock user with registration number . How do you amend a tax return Buyer's registration has not been revoked     or suspended. How do you amend a tax return         The kerosene to which this certificate applies will be used by Buyer for a feedstock purpose. How do you amend a tax return                 This certificate applies to percent of Buyer's purchases from (name, address, and employer     identification number of seller) as follows (complete as applicable):       1. How do you amend a tax return A single purchase on invoice or delivery ticket number . How do you amend a tax return                 2. How do you amend a tax return All purchases between (effective date) and (expiration date) (period not to exceed     one year after the effective date) under account or order number(s) . How do you amend a tax return If this certificate applies only to Buyer's     purchases for certain locations, check here and list the locations. How do you amend a tax return                                   If Buyer sells the kerosene to which this certificate relates, Buyer will be liable for tax on that sale. How do you amend a tax return                 Buyer will provide a new certificate to the seller if any information in this certificate changes. How do you amend a tax return                 If Buyer violates the terms of this certificate, the Internal Revenue Service may revoke the Buyer's registration. How do you amend a tax return                 Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use of     this certificate to a fine or imprisonment, or both, together with the costs of prosecution. How do you amend a tax return             Printed or typed name of person signing               Title of person signing               Employer identification number               Address of Buyer               Signature and date signed     Model Certificate J   CERTIFICATE OF PERSON BUYING COMPRESSED NATURAL GAS (CNG) FOR A NONTAXABLE USE     (To support tax-free sales of CNG under section 4041 of the Internal Revenue Code. How do you amend a tax return )                                         Name, address, and employer identification number of seller                   (“Buyer”) certifies the following under penalties of perjury:     Name of buyer                     The CNG to which this certificate relates will be used in a nontaxable use. How do you amend a tax return       This certificate applies to the following (complete as applicable):               If this is a single purchase certificate, check here and enter:       1. How do you amend a tax return Invoice or delivery ticket number       2. How do you amend a tax return (Gasoline gallon equivalents)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:         1. How do you amend a tax return Effective date         2. How do you amend a tax return Expiration date         (period not to exceed 1 year after the effective date)         3. How do you amend a tax return Buyer's account or order number       Buyer will not claim a credit or refund under section 6427 of the Internal Revenue Code for any CNG to which this certificate relates. How do you amend a tax return       Buyer will provide a new certificate to the seller if any information in this certificate changes. How do you amend a tax return       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. How do you amend a tax return       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. How do you amend a tax return     In addition, the Internal Revenue Service has not notified Buyer that the right to provide a certificate has been withdrawn     from a purchaser to which Buyer sells CNG tax free. How do you amend a tax return       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use     of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. How do you amend a tax return             Printed or typed name of person signing               Title of person signing             Employer identification number               Address of Buyer               Signature and date signed     Model Certificate K   CERTIFICATE OF PERSON BUYING KEROSENE FOR USE IN AVIATION FOR     COMMERCIAL AVIATION OR NONTAXABLE USE     (To support operator liability for tax on removals of kerosene for use in aviation directly into the fuel tank of an aircraft in commercial aviation pursuant to § 4081 of the Internal Revenue Code or to support a tax rate of zero under § 4041(c) pursuant to §§4041(c) and 4082. How do you amend a tax return )           Name, address, and employer identification number of position holder       The undersigned aircraft operator (“Buyer”) hereby certifies the following under the penalties of perjury:       The kerosene for use in aviation to which this certificate relates is purchased (check one): for     use on a farm for farming purposes; for use in foreign trade (reciprocal benefits required for foreign registered airlines); for use in certain helicopter and fixed-wing air ambulance uses; for use other than as a fuel in the propulsion engine of an aircraft; for the exclusive use of a qualified blood collector organization; for the exclusive use of a nonprofit educational organization; for the exclusive use of a state; for use in an aircraft owned by an aircraft museum; for use in military aircraft; or for use in commercial aviation (other than foreign trade). How do you amend a tax return       With respect to kerosene for use in aviation purchased after June 30, 2005, for use in commercial aviation     (other than foreign trade), Buyer's registration number is. How do you amend a tax return Buyer's registration has not been suspended or revoked by the Internal Revenue Service. How do you amend a tax return       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. How do you amend a tax return Invoice or delivery ticket number       2. How do you amend a tax return Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. How do you amend a tax return Effective date       2. How do you amend a tax return Expiration date (period not to exceed 1 year after the effective date)       3. How do you amend a tax return Buyer's account number       Buyer agrees to provide the person liable for tax with a new certificate if any information in this certificate changes. How do you amend a tax return       If the kerosene for use in aviation to which this certificate relates is being bought for use in commercial aviation     (other than foreign trade), Buyer is liable for tax on its use of the fuel and will pay that tax to the government. How do you amend a tax return       If Buyer sells or uses the kerosene for use in aviation to which this certificate relates for a use other than the use     stated above, Buyer will be liable for tax. How do you amend a tax return       Buyer understands that it must be prepared to establish by satisfactory evidence the purpose for which the     fuel purchased under this certificate was used. How do you amend a tax return     Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. How do you amend a tax return     If Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's right to provide a certificate. How do you amend a tax return       The fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use of this certificate     to a fine or imprisonment, or both, together with the costs of prosecution. How do you amend a tax return           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Waiver L WAIVER FOR USE BY ULTIMATE PURCHASERS OF KEROSENE FOR CERTAIN USES IN AVIATION (To support vendor's claim for a credit or payment under § 6427(l)(4)(C)(i) of the Internal Revenue Code. How do you amend a tax return )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. How do you amend a tax return The kerosene to which this waiver relates is purchased for — (check one):       1. How do you amend a tax return □ Use on a farm for farming purposes,       2. How do you amend a tax return □ Use in foreign trade (reciprocal benefits required for foreign registered airlines),       3. How do you amend a tax return □ Use in certain helicopter and fixed-wing air ambulance uses,       4. How do you amend a tax return □ The exclusive use of a qualified blood collector organization,       5. How do you amend a tax return □ The exclusive use of a nonprofit educational organization,       6. How do you amend a tax return □ Use in an aircraft owned by an aircraft museum,       7. How do you amend a tax return □ Use in military aircraft, or       8. How do you amend a tax return □ Use in commercial aviation (other than foreign trade). How do you amend a tax return     B. How do you amend a tax return This waiver applies to the following (complete as applicable):       This is a single purchase waiver:           1. How do you amend a tax return Invoice or delivery ticket number           2. How do you amend a tax return Number of gallons       This is a waiver covering all purchases under a specified account or order number:           1. How do you amend a tax return Effective date           2. How do you amend a tax return Expiration date (period not to exceed 1 year after the effective date)           3. How do you amend a tax return Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. How do you amend a tax return       If Buyer uses the kerosene for use in aviation to which this waiver relates for a use other than the use stated above, Buyer will be liable for tax. How do you amend a tax return       Buyer understands that by signing this waiver, Buyer gives up its right to claim any credit or payment for the kerosene for use in aviation used in a nontaxable use. How do you amend a tax return       Buyer acknowledges that it has not and will not claim any credit or payment for the kerosene for use in aviation to which this waiver relates. How do you amend a tax return       Buyer understands that the fraudulent use of this waiver may subject Buyer and all parties making such fraudulent use of this waiver to a fine or imprisonment, or both, together with the costs of prosecution. How do you amend a tax return           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate M   CERTIFICATE FOR STATE USE OR NONPROFIT EDUCATIONAL     ORGANIZATION USE     (To support vendor's claim for a credit or payment under § 6416(a)(4) of the Internal Revenue Code. How do you amend a tax return )                       Name, address, and employer identification number of ultimate vendor       The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under the penalties of perjury:       Buyer will use the gasoline or aviation gasoline to which this certificate relates (check one):     For the exclusive use of a state or local government; or     For the exclusive use of a nonprofit educational organization. How do you amend a tax return       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. How do you amend a tax return Invoice or delivery ticket number       2. How do you amend a tax return Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. How do you amend a tax return Effective date       2. How do you amend a tax return Expiration date (period not to exceed 1 year after the effective date)       3. How do you amend a tax return Buyer's account number       Buyer will provide a new certificate to the vendor if any information in this certificate changes. How do you amend a tax return       Buyer understands that by signing this certificate, Buyer gives up its right to claim any credit or payment for the gasoline or aviation gasoline to which this certificate relates. How do you amend a tax return       Buyer acknowledges that it has not and will not claim any credit or payment for the gasoline or aviation gasoline to which this certificate relates. How do you amend a tax return       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. How do you amend a tax return           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Waiver N   WAIVER FOR USE BY ULTIMATE PURCHASERS OF DIESEL FUEL OR     KEROSENE USED IN INTERCITY BUS TRANSPORTATION     (To support vendor's claim for a credit or payment under § 6427 of the Internal Revenue Code. How do you amend a tax return )                       Name, address, and employer identification number of ultimate vendor       The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under the penalties of perjury:       The diesel fuel or kerosene to which this waiver relates is purchased for use in intercity bus transportation. How do you amend a tax return       This waiver applies to the following (complete as applicable):     This is a single purchase waiver:       1. How do you amend a tax return Invoice or delivery ticket number       2. How do you amend a tax return Number of gallons     This is a waiver covering all purchases under a specified account or order number:       1. How do you amend a tax return Effective date       2. How do you amend a tax return Expiration date (period not to exceed 1 year after the effective date)       3. How do you amend a tax return Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. How do you amend a tax return       If Buyer uses the diesel fuel or kerosene to which this waiver relates for a use other than in intercity bus transportation, Buyer will be liable for tax. How do you amend a tax return       Buyer understands that by signing this waiver, Buyer gives up its right to claim any credit or payment for the diesel fuel or kerosene used in intercity bus transportation. How do you amend a tax return       Buyer acknowledges that it has not and will not claim any credit or payment for the diesel fuel or kerosene to which this waiver relates. How do you amend a tax return       Buyer understands that the fraudulent use of this waiver may subject Buyer and all parties making such fraudulent use of this waiver to a fine or imprisonment, or both, together with the costs of prosecution. How do you amend a tax return           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate O   CERTIFICATE FOR BIODIESEL     Certificate Identification Number:     (To support a claim related to biodiesel or a biodiesel mixture under section 6426 of the Internal Revenue Code. How do you amend a tax return )     The undersigned biodiesel producer (“Producer”) hereby certifies the following under penalties of perjury:   1. How do you amend a tax return             Producer's name, address, and employer identification number (EIN)   2. How do you amend a tax return             Name, address, and EIN of person buying the biodiesel from Producer   3. How do you amend a tax return       Date and location of sale to buyer   4. How do you amend a tax return This certificate applies to gallons of biodiesel. How do you amend a tax return   5. How do you amend a tax return Producer certifies that the biodiesel to which this certificate relates is:       % Agri-biodiesel (derived solely from virgin oils)       % Biodiesel other than agri-biodiesel       This certificate applies to the following sale:       Invoice or delivery ticket number       Total number of gallons of biodiesel sold under that invoice or delivery ticket number (including biodiesel not covered by this certificate)       Total number of certificates issued for that invoice or delivery ticket number   6. How do you amend a tax return             Name, address, and employer identification number of reseller to whom certificate is issued (only in the case of certificates reissued to a reseller after the return of the original certificate)   7. How do you amend a tax return Original Certificate Identification Number (only in the case of certificates reissued to a reseller after return of the original certificate). How do you amend a tax return       Producer is registered as a biodiesel producer with registration number . How do you amend a tax return  Producer's registration has not been suspended or revoked by the Internal Revenue Service. How do you amend a tax return       Producer certifies that the biodiesel to which this certificate relates in monoalkyl esters of long chain fatty acids derived from plant or animal matter that meets the requirements of the American Society of Testing and Materials D6751 and the registration requirements for fuels and fuel additives established by EPA under section 211 of the Clean Air Act (42 U. How do you amend a tax return S. How do you amend a tax return C. How do you amend a tax return 7545). How do you amend a tax return       Producer understands that the fraudulent use of this certificate may subject Producer and all parties making any fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. How do you amend a tax return           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Model Certificate P CERTIFICATE OF STATE USE (To support vendor's claim for credit or payment under section 6427 of the Internal Revenue Code. How do you amend a tax return )               Name, Address, and Employer Identification Number of Vendor     The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:     A. How do you amend a tax return Buyer will use the diesel fuel or kerosene to which this certificate relates for the exclusive use of a state or local government, or the District of Columbia. How do you amend a tax return     B. How do you amend a tax return This certificate applies to the following (complete as applicable):       1. How do you amend a tax return   If this is a single purchase certificate, check here □ and enter:           a. How do you amend a tax return Invoice or delivery ticket number           b. How do you amend a tax return Number of gallons       2. How do you amend a tax return   If this is a certificate covering all purchases under a specified account or order number, check here □  and enter:           a. How do you amend a tax return Effective date           b. How do you amend a tax return Expiration date   (period not to exceed 1 year after effective date)           c. How do you amend a tax return Buyer's account or order number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. How do you amend a tax return     ▪ If Buyer uses the diesel fuel or kerosene to which this certificate relates for a purpose other than stated in the certificate, Buyer will be liable for any tax. How do you amend a tax return     ▪ Buyer acknowledges that it has not and will not claim any credit or payment for the diesel fuel or kerosene to which this certificate relates. How do you amend a tax return     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. How do you amend a tax return           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate Q CERTIFICATE OF ULTIMATE PURCHASER OF KEROSENE FOR USE IN NONEXEMPT, NONCOMMERCIAL AVIATION (To support vendor's claim for credit or payment under section 6427(l)(4)(C)(ii) of the Internal Revenue Code. How do you amend a tax return )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. How do you amend a tax return The kerosene to which this certificate relates is purchased for a nonexempt use in noncommercial aviation. How do you amend a tax return     B. How do you amend a tax return This certificate applies to the following (complete as applicable):       1. How do you amend a tax return   If this is a single purchase certificate, check here □ and enter:           a. How do you amend a tax return Invoice or delivery ticket number           b. How do you amend a tax return Number of gallons       2. How do you amend a tax return   This is a certificate covering all purchases under a specified account or order number:           a. How do you amend a tax return Effective date           b. How do you amend a tax return Expiration date   (period not to exceed 1 year after effective date)           c. How do you amend a tax return Buyer's account number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. How do you amend a tax return     ▪ If Buyer uses the kerosene to which this certificate relates for a use other than the nontaxable use stated above, Buyer will be liable for tax. How do you amend a tax return     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. How do you amend a tax return           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate R CERTIFICATE OF BUYER OF TAXABLE FUEL FOR USE BY A STATE OR NONPROFIT EDUCATIONAL ORGANIZATION (To support credit card issuer's claim for credit, refund, or payment under section 6416(a)(4)(B) or section 6427(l)(5)(D) of the Internal Revenue Code. How do you amend a tax return )               Name, Address, and Employer Identification Number of Credit Card Issuer. How do you amend a tax return     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. How do you amend a tax return Buyer will use the taxable fuel to which this certificate relates for the exclusive use of a state; or     B. How do you amend a tax return Buyer will use the gasoline to which this certificate relates for the exclusive use of a nonprofit educational organization. How do you amend a tax return     C. How do you amend a tax return This certificate applies to all purchases made with the credit card identified below during the period specified:           a. How do you amend a tax return Effective date of certificate           b. How do you amend a tax return Expiration date of certificate   (period not to exceed 2 years after effective date)           c. How do you amend a tax return Buyer's account number     ▪ Buyer will provide a new certificate to the credit card issuer if any information in this certificate changes. How do you amend a tax return     ▪ Buyer understands that by signing this certificate, Buyer gives up its right to claim a credit or payment for the taxable fuel purchased with the credit card to which this certificate relates. How do you amend a tax return     ▪ Buyer acknowledges that it has not and will not claim any credit or payment for the taxable fuel purchased with the credit card to which this certificate relates. How do you amend a tax return     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. How do you amend a tax return           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Statement S   STATEMENT OF BIODIESEL RESELLER     (To support a claim related to biodiesel or a biodiesel mixture under section 6426 of the Internal Revenue Code. How do you amend a tax return )     The undersigned biodiesel producer (“Reseller”) hereby certifies the following under penalties of perjury:   1. How do you amend a tax return                   Reseller's name, address, and employer identification number (EIN)   2. How do you amend a tax return                   Name, address, and EIN of Reseller's buyer   3. How do you amend a tax return       Date and location of sale to buyer   4. How do you amend a tax return Volume of biodiesel sold   5. How do you amend a tax return Certificate Identification Number on the Certificate for Biodiesel       Reseller has bought the biodiesel described in the accompanying Certificate for Biodiesel and Reseller has no reason to believe that any information in the certificate is false. How do you amend a tax return       Reseller has not been notified by the Internal Revenue Service that its right to provide a certificate or statement has been withdrawn. How do you amend a tax return       Reseller understands that the fraudulent use of this statement may subject Reseller and all parties making any fraudulent use of this statement to a fine or imprisonment, or both, together with the costs of prosecution. How do you amend a tax return           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Prev  Up  Next   Home   More Online Publications