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On a scale of 1-10 what is your favorite color of the alphabet? 

Its a sentence that will completely confuse anyone you say it to.
Me: On a scale of 1-10 what is your favorite color of the alphabet?

You: What?

I'm 12 years old and what is this? 

Internet meme that came about after some kid said it on a comment when Youtube.com was raided with porn. Usually said after something that adults talk about/kids wouldn't get. Not to be said in real life, like most other memes.
Anon A: I was wondering, do you guys prefer anal sex or vaginal sex?

Anon B: I'm 12 years old and what is this?

---
Anon A: Do you think its worth it to have sex without a condom?

Anon B: I'm 12, what is this??
---
Anon A: My girlfriend just blew me, shit was SO cash.

Anon B: inb4 I'm 12 and what is this

Anon C: I'm only twelve, what is this?!

i am 12 years old and what is this 

A reaction of a 12 year old on something inappropriate.
'porn on youtube'
''i am 12 years old and what is this''

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?