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Tax Planning Us 1040a

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Tax Planning Us 1040a

Tax planning us 1040a 18. Tax planning us 1040a   Appendix This appendix contains models of the certificates, waivers, reports, and statements discussed in Part One. Tax planning us 1040a Model Certificate A   STATEMENT OF SUBSEQUENT SELLER     1. Tax planning us 1040a                 Name, address, and employer identification number of seller in subsequent sale             2. Tax planning us 1040a                 Name, address, and employer identification number of the buyer in subsequent sale             3. Tax planning us 1040a         Date and location of subsequent sale             4. Tax planning us 1040a         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. Tax planning us 1040a       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. Tax planning us 1040a                   Signature and date signed                   Printed or typed name of person signing this report                   Title—   Model Certificate B   FIRST TAXPAYER'S REPORT   1. Tax planning us 1040a                     First Taxpayer's name, address and employer identification number     2. Tax planning us 1040a                     Name, address, and employer identification number of the buyer of the taxable fuel subject to tax     3. Tax planning us 1040a           Date and location of removal, entry, or sale       4. Tax planning us 1040a           Volume and type of taxable fuel removed, entered or sold     5. Tax planning us 1040a 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. Tax planning us 1040a           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. Tax planning us 1040a       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. Tax planning us 1040a             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. Tax planning us 1040a                 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. Tax planning us 1040a                       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. Tax planning us 1040a )                 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. Tax planning us 1040a       This certificate applies to the following (complete as applicable):       If this is a single purchase certificate, check here and enter:     1. Tax planning us 1040a Invoice or delivery ticket number       2. Tax planning us 1040a (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. Tax planning us 1040a Effective date       2. Tax planning us 1040a Expiration date       (period not to exceed 1 year after the effective date)       3. Tax planning us 1040a Type (or types) of gasoline blendstocks     4. Tax planning us 1040a 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. Tax planning us 1040a         Buyer will provide a new certificate to the seller if any information in this certificate changes. Tax planning us 1040a       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. Tax planning us 1040a 4081-4(b)(3) of the Manufacturers and Retailers Excise Tax Regulations. Tax planning us 1040a       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. Tax planning us 1040a       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. Tax planning us 1040a     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. Tax planning us 1040a       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. Tax planning us 1040a             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. Tax planning us 1040a )         (Buyer) certifies the following under penalties of perjury:       Name of buyer         Buyer is a registered feedstock user with registration number . Tax planning us 1040a Buyer's registration has not been revoked     or suspended. Tax planning us 1040a         The kerosene to which this certificate applies will be used by Buyer for a feedstock purpose. Tax planning us 1040a                 This certificate applies to percent of Buyer's purchases from (name, address, and employer     identification number of seller) as follows (complete as applicable):       1. Tax planning us 1040a A single purchase on invoice or delivery ticket number . Tax planning us 1040a                 2. Tax planning us 1040a All purchases between (effective date) and (expiration date) (period not to exceed     one year after the effective date) under account or order number(s) . Tax planning us 1040a If this certificate applies only to Buyer's     purchases for certain locations, check here and list the locations. Tax planning us 1040a                                   If Buyer sells the kerosene to which this certificate relates, Buyer will be liable for tax on that sale. Tax planning us 1040a                 Buyer will provide a new certificate to the seller if any information in this certificate changes. Tax planning us 1040a                 If Buyer violates the terms of this certificate, the Internal Revenue Service may revoke the Buyer's registration. Tax planning us 1040a                 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. Tax planning us 1040a             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. Tax planning us 1040a )                                         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. Tax planning us 1040a       This certificate applies to the following (complete as applicable):               If this is a single purchase certificate, check here and enter:       1. Tax planning us 1040a Invoice or delivery ticket number       2. Tax planning us 1040a (Gasoline gallon equivalents)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:         1. Tax planning us 1040a Effective date         2. Tax planning us 1040a Expiration date         (period not to exceed 1 year after the effective date)         3. Tax planning us 1040a 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. Tax planning us 1040a       Buyer will provide a new certificate to the seller if any information in this certificate changes. Tax planning us 1040a       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. Tax planning us 1040a       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. Tax planning us 1040a     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. Tax planning us 1040a       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. Tax planning us 1040a             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. Tax planning us 1040a )           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). Tax planning us 1040a       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. Tax planning us 1040a Buyer's registration has not been suspended or revoked by the Internal Revenue Service. Tax planning us 1040a       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. Tax planning us 1040a Invoice or delivery ticket number       2. Tax planning us 1040a Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. Tax planning us 1040a Effective date       2. Tax planning us 1040a Expiration date (period not to exceed 1 year after the effective date)       3. Tax planning us 1040a Buyer's account number       Buyer agrees to provide the person liable for tax with a new certificate if any information in this certificate changes. Tax planning us 1040a       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. Tax planning us 1040a       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. Tax planning us 1040a       Buyer understands that it must be prepared to establish by satisfactory evidence the purpose for which the     fuel purchased under this certificate was used. Tax planning us 1040a     Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. Tax planning us 1040a     If Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's right to provide a certificate. Tax planning us 1040a       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. Tax planning us 1040a           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. Tax planning us 1040a )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. Tax planning us 1040a The kerosene to which this waiver relates is purchased for — (check one):       1. Tax planning us 1040a □ Use on a farm for farming purposes,       2. Tax planning us 1040a □ Use in foreign trade (reciprocal benefits required for foreign registered airlines),       3. Tax planning us 1040a □ Use in certain helicopter and fixed-wing air ambulance uses,       4. Tax planning us 1040a □ The exclusive use of a qualified blood collector organization,       5. Tax planning us 1040a □ The exclusive use of a nonprofit educational organization,       6. Tax planning us 1040a □ Use in an aircraft owned by an aircraft museum,       7. Tax planning us 1040a □ Use in military aircraft, or       8. Tax planning us 1040a □ Use in commercial aviation (other than foreign trade). Tax planning us 1040a     B. Tax planning us 1040a This waiver applies to the following (complete as applicable):       This is a single purchase waiver:           1. Tax planning us 1040a Invoice or delivery ticket number           2. Tax planning us 1040a Number of gallons       This is a waiver covering all purchases under a specified account or order number:           1. Tax planning us 1040a Effective date           2. Tax planning us 1040a Expiration date (period not to exceed 1 year after the effective date)           3. Tax planning us 1040a Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. Tax planning us 1040a       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. Tax planning us 1040a       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. Tax planning us 1040a       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. Tax planning us 1040a       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. Tax planning us 1040a           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. Tax planning us 1040a )                       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. Tax planning us 1040a       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. Tax planning us 1040a Invoice or delivery ticket number       2. Tax planning us 1040a Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. Tax planning us 1040a Effective date       2. Tax planning us 1040a Expiration date (period not to exceed 1 year after the effective date)       3. Tax planning us 1040a Buyer's account number       Buyer will provide a new certificate to the vendor if any information in this certificate changes. Tax planning us 1040a       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. Tax planning us 1040a       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. Tax planning us 1040a       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. Tax planning us 1040a           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. Tax planning us 1040a )                       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. Tax planning us 1040a       This waiver applies to the following (complete as applicable):     This is a single purchase waiver:       1. Tax planning us 1040a Invoice or delivery ticket number       2. Tax planning us 1040a Number of gallons     This is a waiver covering all purchases under a specified account or order number:       1. Tax planning us 1040a Effective date       2. Tax planning us 1040a Expiration date (period not to exceed 1 year after the effective date)       3. Tax planning us 1040a Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. Tax planning us 1040a       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. Tax planning us 1040a       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. Tax planning us 1040a       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. Tax planning us 1040a       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. Tax planning us 1040a           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. Tax planning us 1040a )     The undersigned biodiesel producer (“Producer”) hereby certifies the following under penalties of perjury:   1. Tax planning us 1040a             Producer's name, address, and employer identification number (EIN)   2. Tax planning us 1040a             Name, address, and EIN of person buying the biodiesel from Producer   3. Tax planning us 1040a       Date and location of sale to buyer   4. Tax planning us 1040a This certificate applies to gallons of biodiesel. Tax planning us 1040a   5. Tax planning us 1040a 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. Tax planning us 1040a             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. Tax planning us 1040a Original Certificate Identification Number (only in the case of certificates reissued to a reseller after return of the original certificate). Tax planning us 1040a       Producer is registered as a biodiesel producer with registration number . Tax planning us 1040a  Producer's registration has not been suspended or revoked by the Internal Revenue Service. Tax planning us 1040a       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. Tax planning us 1040a S. Tax planning us 1040a C. Tax planning us 1040a 7545). Tax planning us 1040a       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. Tax planning us 1040a           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. Tax planning us 1040a )               Name, Address, and Employer Identification Number of Vendor     The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:     A. Tax planning us 1040a 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. Tax planning us 1040a     B. Tax planning us 1040a This certificate applies to the following (complete as applicable):       1. Tax planning us 1040a   If this is a single purchase certificate, check here □ and enter:           a. Tax planning us 1040a Invoice or delivery ticket number           b. Tax planning us 1040a Number of gallons       2. Tax planning us 1040a   If this is a certificate covering all purchases under a specified account or order number, check here □  and enter:           a. Tax planning us 1040a Effective date           b. Tax planning us 1040a Expiration date   (period not to exceed 1 year after effective date)           c. Tax planning us 1040a Buyer's account or order number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. Tax planning us 1040a     ▪ 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. Tax planning us 1040a     ▪ 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. Tax planning us 1040a     ▪ 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. Tax planning us 1040a           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. Tax planning us 1040a )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. Tax planning us 1040a The kerosene to which this certificate relates is purchased for a nonexempt use in noncommercial aviation. Tax planning us 1040a     B. Tax planning us 1040a This certificate applies to the following (complete as applicable):       1. Tax planning us 1040a   If this is a single purchase certificate, check here □ and enter:           a. Tax planning us 1040a Invoice or delivery ticket number           b. Tax planning us 1040a Number of gallons       2. Tax planning us 1040a   This is a certificate covering all purchases under a specified account or order number:           a. Tax planning us 1040a Effective date           b. Tax planning us 1040a Expiration date   (period not to exceed 1 year after effective date)           c. Tax planning us 1040a Buyer's account number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. Tax planning us 1040a     ▪ 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. Tax planning us 1040a     ▪ 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. Tax planning us 1040a           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. Tax planning us 1040a )               Name, Address, and Employer Identification Number of Credit Card Issuer. Tax planning us 1040a     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. Tax planning us 1040a Buyer will use the taxable fuel to which this certificate relates for the exclusive use of a state; or     B. Tax planning us 1040a Buyer will use the gasoline to which this certificate relates for the exclusive use of a nonprofit educational organization. Tax planning us 1040a     C. Tax planning us 1040a This certificate applies to all purchases made with the credit card identified below during the period specified:           a. Tax planning us 1040a Effective date of certificate           b. Tax planning us 1040a Expiration date of certificate   (period not to exceed 2 years after effective date)           c. Tax planning us 1040a Buyer's account number     ▪ Buyer will provide a new certificate to the credit card issuer if any information in this certificate changes. Tax planning us 1040a     ▪ 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. Tax planning us 1040a     ▪ 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. Tax planning us 1040a     ▪ 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. Tax planning us 1040a           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. Tax planning us 1040a )     The undersigned biodiesel producer (“Reseller”) hereby certifies the following under penalties of perjury:   1. Tax planning us 1040a                   Reseller's name, address, and employer identification number (EIN)   2. Tax planning us 1040a                   Name, address, and EIN of Reseller's buyer   3. Tax planning us 1040a       Date and location of sale to buyer   4. Tax planning us 1040a Volume of biodiesel sold   5. Tax planning us 1040a 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. Tax planning us 1040a       Reseller has not been notified by the Internal Revenue Service that its right to provide a certificate or statement has been withdrawn. Tax planning us 1040a       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. Tax planning us 1040a           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Prev  Up  Next   Home   More Online Publications
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IRS to Waive Forms 5498, 1098-T and 1099-G Penalties for the Initial Year of Introduction

In tax year 2011, the IRS introduced Forms 5498, 1098-T and 1099-G into the penalty notice program and included these returns on the Notice 972CG. Though inaccurate information returns may be assessed a penalty under Internal Revenue Code section 6721 (Failure to File Correct Information Returns), the IRS will waive penalties associated with these three forms for the 2011 introductory tax year.

Taxpayers who receive Notice 972CG, with any of the forms listed, are urged to respond to the IRS Campus as directed in the notice to obtain a waiver of the penalties. The IRS is working the requests for waiver in the order that they are received. It may be several weeks before taxpayers receive notification that their penalties are waived.

Again, at this time, the waiver applies to the 2011 tax period only.

Taxpayers and/or representatives who have questions should contact the IRS per the instructions in their notice.

Page Last Reviewed or Updated: 20-Mar-2014

The Tax Planning Us 1040a

Tax planning us 1040a Publication 938 - Main Content Table of Contents Who May Request Information How To Request Information Who May Request Information The persons listed below, or their agent or representative, should follow the procedures in this publication to request tax information from the representative of the REMIC or the issuer of the CDO. Tax planning us 1040a Any broker who holds a REMIC regular interest or CDO for itself or as a nominee for an actual holder. Tax planning us 1040a A middleman who holds a REMIC regular interest or CDO as a nominee for an actual holder and who is required to file an information return with respect to the regular interest or CDO. Tax planning us 1040a The following persons, if they hold their REMIC regular interest or CDO directly and not through a nominee. Tax planning us 1040a A corporation. Tax planning us 1040a A fiscal year taxpayer. Tax planning us 1040a A dealer in securities or commodities required to register as such under the laws of the United States or a state. Tax planning us 1040a A real estate investment trust (as defined in section 856). Tax planning us 1040a An entity registered at all times during the tax year under the Investment Company Act of 1940. Tax planning us 1040a A common trust fund (as defined in section 584(a)). Tax planning us 1040a A financial institution such as a mutual savings bank, savings and loan association, building and loan association, cooperative bank, homestead association, credit union, industrial loan association or bank, or other similar organization. Tax planning us 1040a Any trust that is exempt from tax under section 664(c) (a charitable remainder annuity trust or a charitable remainder unitrust). Tax planning us 1040a A REMIC. Tax planning us 1040a Note. Tax planning us 1040a A person listed in (3) above who holds an interest through a nominee (instead of directly from the REMIC or the issuer of the CDO) should request the information from the nominee instead of from the REMIC or the issuer of the CDO. Tax planning us 1040a The request should be made of the nominee in the same manner as specified below for requesting information from the representative. Tax planning us 1040a How To Request Information Use the directory to find the representative of the REMIC or issuer of the CDO. Tax planning us 1040a You can request information from the representative or issuer by telephone or mail. Tax planning us 1040a If only an address is listed in the directory, you must request the information in writing. Tax planning us 1040a Your request must specify the calendar quarters and the classes of REMIC regular interests or CDOs for which you need the information. Tax planning us 1040a The representative or issuer must provide the information to you by the later of: The 30th day after the close of the calendar quarter for which you request the information, or The 14th day after the receipt of your request. Tax planning us 1040a The representative or issuer can provide the information to you by telephone, by written statement sent by first class mail, by printing the information in a publication that is generally read by and available to persons who may request the information (for example, a webpage), or by any other method agreed to by both parties. Tax planning us 1040a If the information is published, the representative or issuer must notify you by telephone or in writing of the publication in which the information will appear, the date of its appearance, and, if possible, the page number. Tax planning us 1040a Prev  Up  Next   Home   More Online Publications