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1040x Amended Tax Form

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1040x Amended Tax Form

1040x amended tax form 4. 1040x amended tax form   Communications and Air Transportation Taxes Table of Contents Uncollected Tax Report Communications TaxLocal-only service. 1040x amended tax form Private communication service. 1040x amended tax form Exemptions Credits or Refunds Air Transportation TaxesTransportation of Persons by Air International Air Travel Facilities Transportation of Property by Air Special Rules on Transportation Taxes Excise taxes are imposed on amounts paid for certain facilities and services. 1040x amended tax form If you receive any payment on which tax is imposed, you are required to collect the tax, file returns, and pay the tax over to the government. 1040x amended tax form If you fail to collect and pay over the taxes, you may be liable for the trust fund recovery penalty. 1040x amended tax form See chapter 14, later. 1040x amended tax form Uncollected Tax Report A separate report is required to be filed by collecting agents of communications services and air transportation taxes if the person from whom the facilities or services tax (the tax) is required to be collected (the taxpayer) refuses to pay the tax, or it is impossible for the collecting agent to collect the tax. 1040x amended tax form The report must contain the name and address of the taxpayer, the type of facility provided or service rendered, the amount paid for the facility or service (the amount on which the tax is based), and the date paid. 1040x amended tax form Regular method taxpayers. 1040x amended tax form   For regular method taxpayers, the report must be filed by the due date of the Form 720 on which the tax would have been reported. 1040x amended tax form Alternative method taxpayers. 1040x amended tax form   For alternative method taxpayers, the report must be filed by the due date of the Form 720 that includes an adjustment to the separate account for the uncollected tax. 1040x amended tax form See Alternative method in  chapter 11. 1040x amended tax form Where to file. 1040x amended tax form    Do not file the uncollected tax report with Form 720. 1040x amended tax form Instead, mail the report to: Internal Revenue Service Excise Tax Program SE:S:SP:EX MS C9-109 5000 Ellin Rd. 1040x amended tax form  Lanham, MD 20706 Communications Tax A 3% tax is imposed on amounts paid for local telephone service and teletypewriter exchange service. 1040x amended tax form Local telephone service. 1040x amended tax form   This includes access to a local telephone system and the privilege of telephonic quality communication with most people who are part of the system. 1040x amended tax form Local telephone service also includes any facility or services provided in connection with this service. 1040x amended tax form The tax applies to lease payments for certain customer premises equipment (CPE) even though the lessor does not also provide access to a local telecommunications system. 1040x amended tax form Local-only service. 1040x amended tax form   Local-only service is local telephone service as described above, provided under a plan that does not include long distance telephone service or that separately states the charge for local service on the bill to customers. 1040x amended tax form Local-only service also includes any facility or services provided in connection with this service, even though these services and facilities may also be used with long-distance service. 1040x amended tax form Private communication service. 1040x amended tax form   Private communication service is not local telephone service. 1040x amended tax form Private communication service includes accessory-type services provided in connection with a Centrex, PBX, or other similar system for dual use accessory equipment. 1040x amended tax form However, the charge for the service must be stated separately from the charge for the basic system, and the accessory must function, in whole or in part, in connection with intercommunication among the subscriber's stations. 1040x amended tax form Teletypewriter exchange service. 1040x amended tax form   This includes access from a teletypewriter or other data station to a teletypewriter exchange system and the privilege of intercommunication by that station with most persons having teletypewriter or other data stations in the same exchange system. 1040x amended tax form Figuring the tax. 1040x amended tax form   The tax is based on the sum of all charges for local telephone service included in the bill. 1040x amended tax form However, if the bill groups individual items for billing and tax purposes, the tax is based on the sum of the individual items within that group. 1040x amended tax form The tax on the remaining items not included in any group is based on the charge for each item separately. 1040x amended tax form Do not include in the tax base state or local sales or use taxes that are separately stated on the taxpayer's bill. 1040x amended tax form Exemptions Payments for certain services or payments from certain users are exempt from the communications tax. 1040x amended tax form Nontaxable service. 1040x amended tax form   Nontaxable service means bundled service and long distance service. 1040x amended tax form Nontaxable service also includes pre-paid telephone cards and pre-paid cellular service. 1040x amended tax form Bundled service. 1040x amended tax form   Bundled service is local and long distance service provided under a plan that does not separately state the charge for the local telephone service. 1040x amended tax form Bundled service includes plans that provide both local and long distance service for either a flat monthly fee or a charge that varies with the elapsed transmission time for which the service is used. 1040x amended tax form Telecommunications companies provide bundled service for both landlines and wireless (cellular) service. 1040x amended tax form If Voice over Internet Protocol service provides both local and long distance service and the charges are not separately stated, such service is bundled service. 1040x amended tax form   The method for sending or receiving a call, such as on a landline telephone, wireless (cellular), or some other method, does not affect whether a service is local-only or bundled. 1040x amended tax form Long distance service. 1040x amended tax form   Long distance service is telephonic quality communication with persons whose telephones are outside the local telephone system of the caller. 1040x amended tax form Pre-paid telephone cards (PTC). 1040x amended tax form   A PTC will be treated as bundled service unless a PTC expressly states it is for local-only service. 1040x amended tax form Generally, the person responsible for collecting the tax is the carrier who transfers the PTC to the transferee. 1040x amended tax form The transferee is the first person that is not a carrier to whom a PTC is transferred by the carrier. 1040x amended tax form The transferee is the person liable for the tax and is eligible to request a credit or refund. 1040x amended tax form For more information, see Regulations section 49. 1040x amended tax form 4251-4. 1040x amended tax form   The holder is the person that purchases a PTC to use and not to resell. 1040x amended tax form Holders are not liable for the tax and cannot request a credit or refund. 1040x amended tax form Pre-paid cellular telephones. 1040x amended tax form   Rules similar to the PTC rules described above apply to pre-paid cellular telephones. 1040x amended tax form The transferee is the person eligible to request the credit or refund. 1040x amended tax form Installation charges. 1040x amended tax form   The tax does not apply to payments received for the installation of any instrument, wire, pole, switchboard, apparatus, or equipment. 1040x amended tax form However, the tax does apply to payments for the repair or replacement of those items incidental to ordinary maintenance. 1040x amended tax form Answering services. 1040x amended tax form   The tax does not apply to amounts paid for a private line, an answering service, and a one-way paging or message service if they do not provide access to a local telephone system and the privilege of telephonic communication as part of the local telephone system. 1040x amended tax form Mobile radio telephone service. 1040x amended tax form   The tax does not apply to payments for a two-way radio service that does not provide access to a local telephone system. 1040x amended tax form Coin-operated telephones. 1040x amended tax form   The tax for local telephone service does not apply to payments made for services by inserting coins in public coin-operated telephones. 1040x amended tax form But the tax applies if the coin-operated telephone service is furnished for a guaranteed amount. 1040x amended tax form Figure the tax on the amount paid under the guarantee plus any fixed monthly or other periodic charge. 1040x amended tax form Telephone-operated security systems. 1040x amended tax form   The tax does not apply to amounts paid for telephones used only to originate calls to a limited number of telephone stations for security entry into a building. 1040x amended tax form In addition, the tax does not apply to any amounts paid for rented communication equipment used in the security system. 1040x amended tax form News services. 1040x amended tax form   The tax on teletypewriter exchange service does not apply to charges for the following news services. 1040x amended tax form Services dealing exclusively with the collection or dissemination of news for or through the public press or radio or television broadcasting. 1040x amended tax form Services used exclusively in the collection or dissemination of news by a news ticker service furnishing a general news service similar to that of the public press. 1040x amended tax form This exemption applies to payments received for messages from one member of the news media to another member (or to or from their bona fide correspondents). 1040x amended tax form For the exemption to apply, the charge for these services must be billed in writing to the person paying for the service and that person must certify in writing that the services are used for an exempt purpose. 1040x amended tax form Services not exempted. 1040x amended tax form   The tax applies to amounts paid by members of the news media for local telephone service. 1040x amended tax form International organizations and the American Red Cross. 1040x amended tax form   The tax does not apply to communication services furnished to an international organization or to the American National Red Cross. 1040x amended tax form Nonprofit hospitals. 1040x amended tax form   The tax does not apply to telephone services furnished to income tax-exempt nonprofit hospitals for their use. 1040x amended tax form Also, the tax does not apply to amounts paid by these hospitals to provide local telephone service in the homes of their personnel who must be reached during their off-duty hours. 1040x amended tax form Nonprofit educational organizations. 1040x amended tax form   The tax does not apply to payments received for services and facilities furnished to a nonprofit educational organization for its use. 1040x amended tax form A nonprofit educational organization is one that satisfies all the following requirements. 1040x amended tax form It normally maintains a regular faculty and curriculum. 1040x amended tax form It normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on. 1040x amended tax form It is exempt from income tax under section 501(a). 1040x amended tax form This includes a school operated by an organization exempt under section 501(c)(3) if the school meets the above qualifications. 1040x amended tax form Qualified blood collector organizations. 1040x amended tax form   The tax does not apply to telephone services furnished to qualified blood collector organizations for their use. 1040x amended tax form A qualified blood collector organization is one that is: Described in section 501(c)(3) and exempt from tax under section 501(a), Primarily engaged in the activity of collecting human blood, Registered with the IRS, and Registered by the Food and Drug Administration to collect blood. 1040x amended tax form Federal, state, and local government. 1040x amended tax form   The tax does not apply to communication services provided to the government of the United States, the government of any state or its political subdivisions, the District of Columbia, or the United Nations. 1040x amended tax form Treat an Indian tribal government as a state for the exemption from the communications tax only if the services involve the exercise of an essential tribal government function. 1040x amended tax form Exemption certificate. 1040x amended tax form   Any form of exemption certificate will be acceptable if it includes all the information required by the Internal Revenue Code and Regulations. 1040x amended tax form See Regulations section 49. 1040x amended tax form 4253-11. 1040x amended tax form File the certificate with the provider of the communication services. 1040x amended tax form An exemption certificate is not required for nontaxable services. 1040x amended tax form   The following users that are exempt from the communications tax do not have to file an annual exemption certificate after they have filed the initial certificate to claim an exemption from the communications tax. 1040x amended tax form The American National Red Cross and other international organizations. 1040x amended tax form Nonprofit hospitals. 1040x amended tax form Nonprofit educational organizations. 1040x amended tax form Qualified blood collector organizations. 1040x amended tax form State and local governments. 1040x amended tax form   The federal government does not have to file any exemption certificate. 1040x amended tax form   All other organizations must furnish exemption certificates when required. 1040x amended tax form Credits or Refunds If tax is collected and paid over for nontaxable services, or for certain services or users exempt from the communications tax, the collector or taxpayer may claim a credit or refund if it has repaid the tax to the person from whom the tax was collected or obtained the consent of that person to the allowance of the credit or refund. 1040x amended tax form Alternatively, the person who paid the tax may claim a refund. 1040x amended tax form For more information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. 1040x amended tax form Collectors. 1040x amended tax form   The collector may request a credit or refund if it has repaid the tax to the person from whom the tax was collected, or obtained the consent of that person to the allowance of the credit or refund. 1040x amended tax form These requirements also apply to nontaxable service refunds. 1040x amended tax form Collectors using the regular method for deposits. 1040x amended tax form   Collectors using the regular method for deposits must use Form 720X to request a credit or refund if the collector has repaid the tax to the person from whom the tax was collected, or obtained the consent of that person to the allowance of the credit or refund. 1040x amended tax form Collectors using the alternative method for deposits. 1040x amended tax form   Collectors using the alternative method for deposits must adjust their separate accounts for the credit or refund if it has repaid the tax to the person from whom the tax was collected, or obtained the consent of that person to the allowance of the credit or refund. 1040x amended tax form For more information, see the Instructions for Form 720. 1040x amended tax form Air Transportation Taxes Taxes are imposed on amounts paid for: Transportation of persons by air, Use of international air travel facilities, and Transportation of property by air. 1040x amended tax form Transportation of Persons by Air The tax on transportation of persons by air is made up of the: Percentage tax, and Domestic-segment tax. 1040x amended tax form Percentage tax. 1040x amended tax form   A tax of 7. 1040x amended tax form 5% applies to amounts paid for taxable transportation of persons by air. 1040x amended tax form Amounts paid for transportation include charges for layover or waiting time and movement of aircraft in deadhead service. 1040x amended tax form Mileage awards. 1040x amended tax form   The percentage tax may apply to an amount paid (in cash or in kind) to an air carrier (or any related person) for the right to provide mileage awards for, or other reductions in the cost of, any transportation of persons by air. 1040x amended tax form For example, this applies to mileage awards purchased by credit card companies, telephone companies, restaurants, hotels, and other businesses. 1040x amended tax form   Generally, the percentage tax does not apply to amounts paid for mileage awards where the mileage awards cannot, under any circumstances, be redeemed for air transportation that is subject to the tax. 1040x amended tax form Until regulations are issued, the following rules apply to mileage awards. 1040x amended tax form Amounts paid for mileage awards that cannot be redeemed for taxable transportation beginning and ending in the United States are not subject to the tax. 1040x amended tax form For this rule, mileage awards issued by a foreign air carrier are considered to be usable only on that foreign air carrier and thus not redeemable for taxable transportation beginning and ending in the United States. 1040x amended tax form Therefore, amounts paid to a foreign air carrier for mileage awards are not subject to the tax. 1040x amended tax form Amounts paid by an air carrier to a domestic air carrier for mileage awards that can be redeemed for taxable transportation are not subject to the tax to the extent those miles will be awarded in connection with the purchase of taxable transportation. 1040x amended tax form Amounts paid by an air carrier to a domestic air carrier for mileage awards that can be redeemed for taxable transportation are subject to the tax to the extent those miles will not be awarded in connection with the purchase of taxable transportation. 1040x amended tax form Domestic-segment tax. 1040x amended tax form   The domestic-segment tax is a flat dollar amount for each segment of taxable transportation for which an amount is paid. 1040x amended tax form However, see Rural airports, later. 1040x amended tax form A segment is a single takeoff and a single landing. 1040x amended tax form The amount of the domestic-segment tax is in the Instructions for Form 720. 1040x amended tax form Charter flights. 1040x amended tax form    If an aircraft is chartered, the domestic-segment tax for each segment of taxable transportation is figured by multiplying the tax by the number of passengers transported on the aircraft. 1040x amended tax form Rural airports. 1040x amended tax form   The domestic-segment tax does not apply to a segment to or from a rural airport. 1040x amended tax form An airport is a rural airport for a calendar year if fewer than 100,000 commercial passengers departed from the airport by air during the second preceding calendar year (the 100,000 passenger rule), and one of the following is true: The airport is not located within 75 miles of another airport from which 100,000 or more commercial passengers departed during the second preceding calendar year, The airport was receiving essential air service subsidies as of August 5, 1997, or The airport is not connected by paved roads to another airport. 1040x amended tax form   To apply the 100,000 passenger rule to any airport described in (3) above, only count commercial passengers departing from the airport by air on flight segments of at least 100 miles. 1040x amended tax form   An updated list of rural airports can be found on the Department of Transportation website at www. 1040x amended tax form dot. 1040x amended tax form gov and enter the phrase “Essential Air Service” in the search box. 1040x amended tax form Taxable transportation. 1040x amended tax form   Taxable transportation is transportation by air that meets either of the following tests. 1040x amended tax form It begins and ends either in the United States or at any place in Canada or Mexico not more than 225 miles from the nearest point on the continental United States boundary (this is the 225-mile zone). 1040x amended tax form It is directly or indirectly from one port or station in the United States to another port or station in the United States, but only if it is not a part of uninterrupted international air transportation, discussed later. 1040x amended tax form Round trip. 1040x amended tax form   A round trip is considered two separate trips. 1040x amended tax form The first trip is from the point of departure to the destination. 1040x amended tax form The second trip is the return trip from that destination. 1040x amended tax form Uninterrupted international air transportation. 1040x amended tax form   This means transportation entirely by air that does not begin and end in the United States or in the 225-mile zone if there is not more than a 12-hour scheduled interval between arrival and departure at any station in the United States. 1040x amended tax form For a special rule that applies to military personnel, see Exemptions, later. 1040x amended tax form Transportation between the continental U. 1040x amended tax form S. 1040x amended tax form and Alaska or Hawaii. 1040x amended tax form   This transportation is partially exempt from the tax on transportation of persons by air. 1040x amended tax form The tax does not apply to the part of the trip between the point at which the route of transportation leaves or enters the continental United States (or a port or station in the 225-mile zone) and the point at which it enters or leaves Hawaii or Alaska. 1040x amended tax form Leaving or entering occurs when the route of the transportation passes over either the United States border or a point 3 nautical miles (3. 1040x amended tax form 45 statute miles) from low tide on the coast line, or when it leaves a port or station in the 225-mile zone. 1040x amended tax form Therefore, this transportation is subject to the percentage tax on the part of the trip in U. 1040x amended tax form S. 1040x amended tax form airspace, the domestic-segment tax for each domestic segment, and the tax on the use of international air travel facilities, discussed later. 1040x amended tax form Transportation within Alaska or Hawaii. 1040x amended tax form   The tax on transportation of persons by air applies to the entire fare paid in the case of flights between any of the Hawaiian Islands, and between any ports or stations in the Aleutian Islands or other ports or stations elsewhere in Alaska. 1040x amended tax form The tax applies even though parts of the flights may be over international waters or over Canada, if no point on the direct line of transportation between the ports or stations is more than 225 miles from the United States (Hawaii or Alaska). 1040x amended tax form Package tours. 1040x amended tax form   The air transportation taxes apply to “complimentary” air transportation furnished solely to participants in package holiday tours. 1040x amended tax form The amount paid for these package tours includes a charge for air transportation even though it may be advertised as “free. 1040x amended tax form ” This rule also applies to the tax on the use of international air travel facilities, discussed later. 1040x amended tax form Liability for tax. 1040x amended tax form   The person paying for taxable transportation is liable for the tax and, ordinarily, the person receiving the payment collects the tax, files the returns, and pays the tax over to the government. 1040x amended tax form However, if payment is made outside the United States for a prepaid order, exchange order, or similar order, the person furnishing the initial transportation provided for under that order must collect the tax. 1040x amended tax form    A travel agency that is an independent broker and sells tours on aircraft that it charters must collect the transportation tax, file the returns, and pay the tax over to the government. 1040x amended tax form However, a travel agency that sells tours as the agent of an airline must collect the tax and remit it to the airline for the filing of returns and for the payment of the tax over to the government. 1040x amended tax form An independent third party that is not under the airline's supervision or control, but is acting on behalf of, and receiving compensation from, a passenger, is not required to collect the tax and pay it to the government. 1040x amended tax form For more information on resellers of air transportation, see Revenue Ruling 2006-52. 1040x amended tax form You can find Revenue Ruling 2006-52 on page 761 of I. 1040x amended tax form R. 1040x amended tax form B. 1040x amended tax form 2006-43 at www. 1040x amended tax form irs. 1040x amended tax form gov/pub/irs-irbs/irb06-43. 1040x amended tax form pdf. 1040x amended tax form   The fact that the aircraft does not use public or commercial airports in taking off and landing has no effect on the tax. 1040x amended tax form But see Certain helicopter uses, later. 1040x amended tax form   For taxable transportation that begins and ends in the United States, the tax applies regardless of whether the payment is made in or outside the United States. 1040x amended tax form   If the tax is not paid when payment for the transportation is made, the air carrier providing the initial segment of the transportation that begins or ends in the United States becomes liable for the tax. 1040x amended tax form Exemptions. 1040x amended tax form   The tax on transportation of persons by air does not apply in the following situations. 1040x amended tax form See also Special Rules on Transportation Taxes, later. 1040x amended tax form Military personnel on international trips. 1040x amended tax form   When traveling in uniform at their own expense, United States military personnel on authorized leave are deemed to be traveling in uninterrupted international air transportation (defined earlier) even if the scheduled interval between arrival and departure at any station in the United States is actually more than 12 hours. 1040x amended tax form However, such personnel must buy their tickets within 12 hours after landing at the first domestic airport and accept the first available accommodation of the type called for by their tickets. 1040x amended tax form The trip must begin or end outside the United States and the 225-mile zone. 1040x amended tax form Certain helicopter uses. 1040x amended tax form   The tax does not apply to air transportation by helicopter if the helicopter is used for any of the following purposes. 1040x amended tax form Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. 1040x amended tax form Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). 1040x amended tax form Providing emergency medical transportation. 1040x amended tax form   However, during a use described in items (1) or (2), the tax applies if the helicopter takes off from, or lands at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise uses services provided under section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code. 1040x amended tax form For item (1), treat each flight segment as a separate flight. 1040x amended tax form Fixed-wing aircraft uses. 1040x amended tax form   The tax does not apply to air transportation by fixed-wing aircraft if the fixed-wing aircraft is used for any of the following purposes. 1040x amended tax form Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). 1040x amended tax form Providing emergency medical transportation. 1040x amended tax form The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. 1040x amended tax form   However, during a use described in item (1), the tax applies if the fixed-wing aircraft takes off from, or lands at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise uses services provided under section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code. 1040x amended tax form Skydiving. 1040x amended tax form   The tax does not apply to any air transportation exclusively for the purpose of skydiving. 1040x amended tax form Seaplanes. 1040x amended tax form   The tax does not apply to any air transportation by seaplane for any segment consisting of a takeoff from, and a landing on, water if the places where the takeoff and landing occur are not receiving financial assistance from the Airport and Airways Trust Fund. 1040x amended tax form Bonus tickets. 1040x amended tax form   The tax does not apply to free bonus tickets issued by an airline company to its customers who have satisfied all requirements to qualify for the bonus tickets. 1040x amended tax form However, the tax applies to amounts paid by customers for advance bonus tickets when customers have traveled insufficient mileage to fully qualify for the free advance bonus tickets. 1040x amended tax form International Air Travel Facilities A tax per person is imposed (whether in or outside the United States) for international flights that begin or end in the United States. 1040x amended tax form However, for a domestic segment that begins or ends in Alaska or Hawaii, a reduced tax per person applies only to departures. 1040x amended tax form This tax does not apply if all the transportation is subject to the percentage tax, discussed earlier. 1040x amended tax form It also doesn't apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. 1040x amended tax form See the Instructions for Form 720 for the tax rates. 1040x amended tax form Transportation of Property by Air A tax of 6. 1040x amended tax form 25% is imposed on amounts paid (whether in or outside the United States) for transportation of property by air. 1040x amended tax form The fact that the aircraft may not use public or commercial airports in taking off and landing has no effect on the tax. 1040x amended tax form The tax applies only to amounts paid to a person engaged in the business of transporting property by air for hire. 1040x amended tax form The tax applies only to transportation (including layover time and movement of aircraft in deadhead service) that begins and ends in the United States. 1040x amended tax form Thus, the tax does not apply to transportation of property by air that begins or ends outside the United States. 1040x amended tax form Exemptions. 1040x amended tax form   The tax on transportation of property by air does not apply in the following situations. 1040x amended tax form See also Special Rules on Transportation Taxes, later. 1040x amended tax form Cropdusting and firefighting service. 1040x amended tax form   The tax does not apply to amounts paid for cropdusting or aerial firefighting service. 1040x amended tax form Exportation. 1040x amended tax form    The tax does not apply to payments for transportation of property by air in the course of exportation (including to United States possessions) by continuous movement, as evidenced by the execution of Form 1363, Export Exemption Certificate. 1040x amended tax form See Form 1363 for more information. 1040x amended tax form Certain helicopter and fixed-wing air ambulance uses. 1040x amended tax form   The tax does not apply to amounts paid for the use of helicopters in construction to set heating and air conditioning units on roofs of buildings, to dismantle tower cranes, and to aid in construction of power lines and ski lifts. 1040x amended tax form   The tax also does not apply to air transportation by helicopter or fixed-wing aircraft for the purpose of providing emergency medical services. 1040x amended tax form The fixed-wing aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. 1040x amended tax form Skydiving. 1040x amended tax form   The tax does not apply to any air transportation exclusively for the purpose of skydiving. 1040x amended tax form Excess baggage. 1040x amended tax form    The tax does not apply to excess baggage accompanying a passenger on an aircraft operated on an established line. 1040x amended tax form Surtax on fuel used in a fractional ownership program aircraft. 1040x amended tax form   The tax does not apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. 1040x amended tax form Alaska and Hawaii. 1040x amended tax form   For transportation of property to and from Alaska and Hawaii, the tax in general does not apply to the portion of the transportation that is entirely outside the continental United States (or the 225-mile zone if the aircraft departs from or arrives at an airport in the 225-mile zone). 1040x amended tax form But the tax applies to flights between ports or stations in Alaska and the Aleutian Islands, as well as between ports or stations in Hawaii. 1040x amended tax form The tax applies even though parts of the flights may be over international waters or over Canada, if no point on a line drawn from where the route of transportation leaves the United States (Alaska) to where it reenters the United States (Alaska) is more than 225 miles from the United States. 1040x amended tax form Liability for tax. 1040x amended tax form   The person paying for taxable transportation is liable for the tax and, ordinarily, the person engaged in the business of transporting property by air for hire receives the payment, collects the tax, files the returns, and pays the tax over to the government. 1040x amended tax form   If tax is not paid when a payment is made outside the United States, the person furnishing the last segment of taxable transportation collects the tax from the person to whom the property is delivered in the United States. 1040x amended tax form Special Rules on Transportation Taxes In certain circumstances, special rules apply to the taxes on transportation of persons and property by air. 1040x amended tax form Aircraft used by affiliated corporations. 1040x amended tax form   The taxes do not apply to payments received by one member of an affiliated group of corporations from another member for services furnished in connection with the use of an aircraft. 1040x amended tax form However, the aircraft must be owned or leased by a member of the affiliated group and cannot be available for hire by a nonmember of the affiliated group. 1040x amended tax form Determine whether an aircraft is available for hire by a nonmember of an affiliated group on a flight-by-flight basis. 1040x amended tax form   For this rule, an affiliated group of corporations is any group of corporations connected with a common parent corporation through 80% or more of stock ownership. 1040x amended tax form Small aircraft. 1040x amended tax form   The taxes do not apply to transportation furnished by an aircraft having a maximum certificated takeoff weight of 6,000 pounds or less. 1040x amended tax form However, the taxes do apply if the aircraft is operated on an established line. 1040x amended tax form “Operated on an established line” means the aircraft operates with some degree of regularity between definite points. 1040x amended tax form However, it does not include any time an aircraft is being operated on a flight that is solely for sightseeing. 1040x amended tax form   Consider an aircraft to be operated on an established line if it is operated on a charter basis between two cities also served by that carrier on a regularly scheduled basis. 1040x amended tax form   Also, the taxes apply if the aircraft is jet-powered, regardless of its maximum certificated takeoff weight or whether or not it is operated on an established line. 1040x amended tax form Mixed load of persons and property. 1040x amended tax form   If a single amount is paid for air transportation of persons and property, the payment must be allocated between the amount subject to the tax on transportation of persons and the amount subject to the tax on transportation of property. 1040x amended tax form The allocation must be reasonable and supported by adequate records. 1040x amended tax form Credits or refunds. 1040x amended tax form   If tax is collected and paid over for air transportation that is not taxable air transportation, the collector may claim a credit or refund if it has repaid the tax to the person from whom the tax was collected or obtained the consent of that person to the allowance of the credit or refund. 1040x amended tax form Alternatively, the person who paid the tax may claim a refund. 1040x amended tax form For information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. 1040x amended tax form Prev  Up  Next   Home   More Online Publications
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Credits

Am I Eligible for the Child Tax Credit?
Determine if you qualify to claim the Child Tax Credit and the Additional Child Tax Credit.

Am I Eligible for the Making Work Pay Credit or Government Retiree Credit?
Determine if you qualify to claim the Making Work Pay and Government Retiree Credit.

Do I Qualify for the Credit For The Elderly or Disabled?
Determine who may claim the Credit for the Elderly or Disabled.

Am I Eligible to Claim an Education Credit?
Determine if you are eligible for certain educational credits or deductions including the American Opportunity Credit, the Lifetime Learning Credit and the Tuition and Fees Deduction.

Page Last Reviewed or Updated: 14-Feb-2014

The 1040x Amended Tax Form

1040x amended tax form 15. 1040x amended tax form   Estimated Tax Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Special Estimated Tax Rules for Qualified FarmersQualified Farmer Special Rules for Qualified Farmers Estimated Tax Penalty for 2013 What's New Net Investment Income Tax. 1040x amended tax form . 1040x amended tax form  For tax years beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). 1040x amended tax form NIIT is a 3. 1040x amended tax form 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. 1040x amended tax form NIIT may need to be included when calculating your estimated tax. 1040x amended tax form For more information, see Publication 505,Tax Withholding and Estimated Tax. 1040x amended tax form Additional Medicare Tax. 1040x amended tax form  For tax years beginning in 2013, a 0. 1040x amended tax form 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. 1040x amended tax form You may need to include this amount when figuring your estimated tax. 1040x amended tax form For more information, see Publication 505. 1040x amended tax form Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. 1040x amended tax form See Publication 505 for the general rules and requirements for paying estimated tax. 1040x amended tax form If you are a qualified farmer, defined below, you are subject to the special rules covered in this chapter for paying estimated tax. 1040x amended tax form Topics - This chapter discusses: Special estimated tax rules for qualified farmers Estimated tax penalty Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. 1040x amended tax form S. 1040x amended tax form Individual Income Tax Return 1040-ES Estimated Tax for Individuals 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 16 for information about getting publications and forms. 1040x amended tax form Special Estimated Tax Rules for Qualified Farmers Special rules apply to the payment of estimated tax by individuals who are qualified farmers. 1040x amended tax form If you are not a qualified farmer as defined next, see Publication 505 for the estimated tax rules that apply. 1040x amended tax form Qualified Farmer An individual is a qualified farmer for 2013 if at least two-thirds of his or her gross income from all sources for 2012 or 2013 was from farming. 1040x amended tax form See Gross Income , next, for information on how to figure your gross income from all sources and see Gross Income From Farming , later, for information on how to figure your gross income from farming. 1040x amended tax form See also Percentage From Farming , later, for information on how to determine the percentage of your gross income from farming. 1040x amended tax form Gross Income Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from income tax. 1040x amended tax form On a joint return, you must add your spouse's gross income to your gross income. 1040x amended tax form To decide whether two-thirds of your gross income was from farming, use as your gross income the total of the following income (not loss) amounts from your tax return. 1040x amended tax form Wages, salaries, tips, etc. 1040x amended tax form Taxable interest. 1040x amended tax form Ordinary dividends. 1040x amended tax form Taxable refunds, credits, or offsets of state and local income taxes. 1040x amended tax form Alimony. 1040x amended tax form Gross business income from Schedule C (Form 1040). 1040x amended tax form Gross business receipts from Schedule C-EZ (Form 1040). 1040x amended tax form Capital gains from Schedule D (Form 1040). 1040x amended tax form Losses are not netted against gains. 1040x amended tax form Gains on sales of business property. 1040x amended tax form Taxable IRA distributions, pensions, annuities, and social security benefits. 1040x amended tax form Gross rental income from Schedule E (Form 1040). 1040x amended tax form Gross royalty income from Schedule E (Form 1040). 1040x amended tax form Taxable net income from an estate or trust reported on Schedule E (Form 1040). 1040x amended tax form Income from a Real Estate Mortgage Investment Conduit reported on Schedule E (Form 1040). 1040x amended tax form Gross farm rental income from Form 4835. 1040x amended tax form Gross farm income from Schedule F (Form 1040). 1040x amended tax form Your distributive share of gross income from a partnership, or limited liability company treated as a partnership, from Schedule K-1 (Form 1065). 1040x amended tax form Your pro rata share of gross income from an S corporation, from Schedule K-1 (Form 1120S). 1040x amended tax form Unemployment compensation. 1040x amended tax form Other income not included with any of the items listed above. 1040x amended tax form Gross Income From Farming Gross income from farming is income from cultivating the soil or raising agricultural commodities. 1040x amended tax form It includes the following amounts. 1040x amended tax form Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. 1040x amended tax form Income from a plantation, ranch, nursery, range, orchard, or oyster bed. 1040x amended tax form Crop shares for the use of your land. 1040x amended tax form Gains from sales of draft, breeding, dairy, or sporting livestock. 1040x amended tax form Gross income from farming is the total of the following amounts from your tax return. 1040x amended tax form Gross farm income from Schedule F (Form 1040). 1040x amended tax form Gross farm rental income from Form 4835. 1040x amended tax form Gross farm income from Schedule E (Form 1040), Parts II and III. 1040x amended tax form Gains from the sale of livestock used for draft, breeding, sport, or dairy purposes reported on Form 4797. 1040x amended tax form For more information about income from farming, see chapter 3. 1040x amended tax form Farm income does not include any of the following: Wages you receive as a farm employee. 1040x amended tax form Income you receive from contract grain harvesting and hauling with workers and machines you furnish. 1040x amended tax form Gains you receive from the sale of farm land and depreciable farm equipment. 1040x amended tax form Percentage From Farming Figure your gross income from all sources, discussed earlier. 1040x amended tax form Then figure your gross income from farming, discussed earlier. 1040x amended tax form Divide your farm gross income by your total gross income to determine the percentage of gross income from farming. 1040x amended tax form Example 1. 1040x amended tax form Jane Smith had the following total gross income and farm gross income amounts in 2013. 1040x amended tax form Gross Income   Total Farm Taxable interest $3,000   Dividends 500   Rental income (Sch E) 41,500   Farm income (Sch F) 75,000 $75,000 Gain (Form 4797) 5,000 5,000 Total $125,000 $80,000 Schedule D showed gain from the sale of dairy cows carried over from Form 4797 ($5,000) in addition to a loss from the sale of corporate stock ($2,000). 1040x amended tax form However, that loss is not netted against the gain to figure Ms. 1040x amended tax form Smith's total gross income or her gross farm income. 1040x amended tax form Her gross farm income is 64% of her total gross income ($80,000 ÷ $125,000 = 0. 1040x amended tax form 64). 1040x amended tax form Special Rules for Qualified Farmers The following special estimated tax rules apply if you are a qualified farmer for 2013. 1040x amended tax form You do not have to pay estimated tax if you file your 2013 tax return and pay all the tax due by March 3, 2014. 1040x amended tax form You do not have to pay estimated tax if your 2013 income tax withholding (including any amount applied to your 2013 estimated tax from your 2012 return) will be at least 662/3% (. 1040x amended tax form 6667) of the total tax shown on your 2013 tax return or 100% of the total tax shown on your 2012 return. 1040x amended tax form If you must pay estimated tax, you are required to make only one estimated tax payment (your required annual payment) by January 15, 2014, using special rules to figure the amount of the payment. 1040x amended tax form See Required Annual Payment , next, for details. 1040x amended tax form Figure 15-1 presents an overview of the special estimated tax rules that apply to qualified farmers. 1040x amended tax form Example 2. 1040x amended tax form Assume the same fact as in Example 1. 1040x amended tax form Ms. 1040x amended tax form Smith's gross farm income is only 64% of her total income. 1040x amended tax form Therefore, based on her 2013 income, she does not qualify to use the special estimated tax rules for qualified farmers. 1040x amended tax form However, she does qualify if at least two-thirds of her 2012 gross income was from farming. 1040x amended tax form Example 3. 1040x amended tax form Assume the same facts as in Example 1 except that Ms. 1040x amended tax form Smith's farm income from Schedule F was $90,000 instead of $75,000. 1040x amended tax form This made her total gross income $140,000 ($3,000 + $500 + $41,500 + $90,000 + $5,000) and her farm gross income $95,000 ($90,000 + $5,000). 1040x amended tax form She qualifies to use the special estimated tax rules for qualified farmers, since 67. 1040x amended tax form 9% (at least two-thirds) of her gross income is from farming ($95,000 ÷ $140,000 = . 1040x amended tax form 679). 1040x amended tax form Required Annual Payment If you are a qualified farmer and must pay estimated tax for 2013, use the worksheet on Form 1040-ES to figure the amount of your required annual payment. 1040x amended tax form Apply the following special rules for qualified farmers to the worksheet. 1040x amended tax form On line 14a, multiply line 13c by 662/3% (. 1040x amended tax form 6667). 1040x amended tax form On line 14b, enter 100% of the tax shown on your 2012 tax return regardless of the amount of your adjusted gross income. 1040x amended tax form For this purpose, the “tax shown on your 2012 tax return” is the amount on line 61 of your 2012 return modified by certain adjustments. 1040x amended tax form For more information, see chapter 4 of Publication 505. 1040x amended tax form Estimated Tax Penalty for 2013 If you do not pay all your required estimated tax for 2013 by January 15, 2014, or file your 2013 return and pay any tax due by March 3, 2014, you may owe a penalty. 1040x amended tax form Use Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen, to determine if you owe a penalty. 1040x amended tax form See the instructions for Form 2210-F. 1040x amended tax form Figure 15-1. 1040x amended tax form Estimated Tax for Farmers Please click here for the text description of the image. 1040x amended tax form Figure 2–A If you receive a penalty notice, do not ignore it, even if you think it is in error. 1040x amended tax form You may get a penalty notice even though you filed your return on time, attached Form 2210-F, and met the gross-income-from-farming requirement. 1040x amended tax form If you receive a penalty notice for underpaying estimated tax and you think it is in error, write to the address on the notice and explain why you think the notice is in error. 1040x amended tax form Include a computation similar to the one in Example 1 (earlier), showing that you met the gross income from farming requirement. 1040x amended tax form Prev  Up  Next   Home   More Online Publications