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I'm 12 and what is this? 

Sometimes used ironically on image boards like 4chan when someone posts off topic or offensive material on a board where such content is inappropriate. This is usually posted in combination with sage to avoid bumping the thread.
anonA: Furry time!!!1 (explicit image of fluffy creatures)
anonB (sage): Please go away.
anonC (sage): I'm 12 and what is this?

I'm 13 years old and what is this? 

Another less funnier variation of the meme I'm 12 years old and what is this?

Said in forums that restricts the registration of people below 13. If you put the original version of the meme, which is: I'm 12 years old and what is this? Mods might think that you're ACTUALLY 12 years old and ban you because they're dumbass pricks, or just have a reason to ban you for the lulz.
Person 1: "I'm 12 years old and what is this?"

Dumbass Mod: "You're 12 years old? This forum is for ages 13 and up! *Bans Person 1*"

Another day:

Person 2: "I'm 12 years old and what is this?"

Dumbass Mod: O rly? I know that's a meme, but you piss me off and I have a reason to ban you. *Bans for the lulz*"

Yet another day:

Person 3: "I'm 13 years old and what is this?"

Dumbass mod: I thought the meme was "I'm 12 years old and what is this." What the fuck is going on?"

I am 12 and what is this? 

A phrase used to indicate that the user finds someone else's comment, picture or video to be inappropriate or otherwise NSFW.

Rarely used to indicate any actual offense; rather, it's almost always presented as humor or sarcasm, or by trolls trying to stir the pot. Most people tend to report any actual terms of service violations, rather than simply commenting.

Almost never used by actual 12-year-olds, who are technically too young to be on most social media sites anyway.
Person A: *posts a meme featuring daVinci's Venus de Milo*

Person B: I am 12 and what is this?

This is a test i wanna see what the boundaries are 

Probably not a test but says that to put you into a false sense of security

What is something that I don't have? 

Me: What is something that I don't have? I wonder
My head: LOVE

.9.<.7.9.7.6.>《.7.9.7.6.》Baby Girl Never Knew What Is In Store, I Guess When I Smack Her Back, She Is Going To Know The Definition Of Galore《.7.9.7.6.》<.7.9.7.6.>.9.

.9.<.7.9.7.6.>《.7.9.7.6.》Baby Girl Never Knew What Is In Store, I Guess When I Smack Her Back, She Is Going To Know The Definition Of Galore《.7.9.7.6.》<.7.9.7.6.>.9.
.9.<.7.9.7.6.>《.7.9.7.6.》Baby Girl Never Knew What Is In Store, I Guess When I Smack Her Back, She Is Going To Know The Definition Of Galore《.7.9.7.6.》<.7.9.7.6.>.9.