File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

1040x Form Instructions

1099 FormIrs Income Tax Forms 2010H&r Block Tax Cut 2011Efile 2011 Tax ReturnHow To File An Amended Tax Return For 20122011 Form 1040Irs Form 1040a 20121040x Filing InstructionsTurbotax 1040x 2012File State Taxes Online FreeIrs Tax 1040ez1040x Processing TimeFree Tax Service2012 Tax FormsEz Tax FormsH And R Block Amended ReturnIrs Tax Return Forms 2012Irs Gov 2012 Tax ReturnHow To File 1040x2012 1040a FormFiling Taxes With Unemployment1040eztaxformTurbotax Home & Business Federal E File State 2011 Old VersionFree Filing State Income TaxFile Federal Taxes Online Free 2012Efile 1040nrTaxcut ComTax Extension For UnemployedTurbotax 2008 E FileH&r Block 1040xTurbo Tax Amended ReturnBack TaxesFree Taxes 2012Where Can I Get State Tax FormsFree Tax Help For SeniorsStudent Tax Return 2011E File 1040ezTax Act 2012 FreeTax Forms 1040ezFree Tax Software

1040x Form Instructions

1040x form instructions 4. 1040x form instructions   Communications and Air Transportation Taxes Table of Contents Uncollected Tax Report Communications TaxLocal-only service. 1040x form instructions Private communication service. 1040x form instructions 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 form instructions 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 form instructions If you fail to collect and pay over the taxes, you may be liable for the trust fund recovery penalty. 1040x form instructions See chapter 14, later. 1040x form instructions 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 form instructions 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 form instructions Regular method taxpayers. 1040x form instructions   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 form instructions Alternative method taxpayers. 1040x form instructions   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 form instructions See Alternative method in  chapter 11. 1040x form instructions Where to file. 1040x form instructions    Do not file the uncollected tax report with Form 720. 1040x form instructions Instead, mail the report to: Internal Revenue Service Excise Tax Program SE:S:SP:EX MS C9-109 5000 Ellin Rd. 1040x form instructions  Lanham, MD 20706 Communications Tax A 3% tax is imposed on amounts paid for local telephone service and teletypewriter exchange service. 1040x form instructions Local telephone service. 1040x form instructions   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 form instructions Local telephone service also includes any facility or services provided in connection with this service. 1040x form instructions 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 form instructions Local-only service. 1040x form instructions   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 form instructions 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 form instructions Private communication service. 1040x form instructions   Private communication service is not local telephone service. 1040x form instructions Private communication service includes accessory-type services provided in connection with a Centrex, PBX, or other similar system for dual use accessory equipment. 1040x form instructions 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 form instructions Teletypewriter exchange service. 1040x form instructions   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 form instructions Figuring the tax. 1040x form instructions   The tax is based on the sum of all charges for local telephone service included in the bill. 1040x form instructions 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 form instructions The tax on the remaining items not included in any group is based on the charge for each item separately. 1040x form instructions Do not include in the tax base state or local sales or use taxes that are separately stated on the taxpayer's bill. 1040x form instructions Exemptions Payments for certain services or payments from certain users are exempt from the communications tax. 1040x form instructions Nontaxable service. 1040x form instructions   Nontaxable service means bundled service and long distance service. 1040x form instructions Nontaxable service also includes pre-paid telephone cards and pre-paid cellular service. 1040x form instructions Bundled service. 1040x form instructions   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 form instructions 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 form instructions Telecommunications companies provide bundled service for both landlines and wireless (cellular) service. 1040x form instructions 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 form instructions   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 form instructions Long distance service. 1040x form instructions   Long distance service is telephonic quality communication with persons whose telephones are outside the local telephone system of the caller. 1040x form instructions Pre-paid telephone cards (PTC). 1040x form instructions   A PTC will be treated as bundled service unless a PTC expressly states it is for local-only service. 1040x form instructions Generally, the person responsible for collecting the tax is the carrier who transfers the PTC to the transferee. 1040x form instructions The transferee is the first person that is not a carrier to whom a PTC is transferred by the carrier. 1040x form instructions The transferee is the person liable for the tax and is eligible to request a credit or refund. 1040x form instructions For more information, see Regulations section 49. 1040x form instructions 4251-4. 1040x form instructions   The holder is the person that purchases a PTC to use and not to resell. 1040x form instructions Holders are not liable for the tax and cannot request a credit or refund. 1040x form instructions Pre-paid cellular telephones. 1040x form instructions   Rules similar to the PTC rules described above apply to pre-paid cellular telephones. 1040x form instructions The transferee is the person eligible to request the credit or refund. 1040x form instructions Installation charges. 1040x form instructions   The tax does not apply to payments received for the installation of any instrument, wire, pole, switchboard, apparatus, or equipment. 1040x form instructions However, the tax does apply to payments for the repair or replacement of those items incidental to ordinary maintenance. 1040x form instructions Answering services. 1040x form instructions   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 form instructions Mobile radio telephone service. 1040x form instructions   The tax does not apply to payments for a two-way radio service that does not provide access to a local telephone system. 1040x form instructions Coin-operated telephones. 1040x form instructions   The tax for local telephone service does not apply to payments made for services by inserting coins in public coin-operated telephones. 1040x form instructions But the tax applies if the coin-operated telephone service is furnished for a guaranteed amount. 1040x form instructions Figure the tax on the amount paid under the guarantee plus any fixed monthly or other periodic charge. 1040x form instructions Telephone-operated security systems. 1040x form instructions   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 form instructions In addition, the tax does not apply to any amounts paid for rented communication equipment used in the security system. 1040x form instructions News services. 1040x form instructions   The tax on teletypewriter exchange service does not apply to charges for the following news services. 1040x form instructions Services dealing exclusively with the collection or dissemination of news for or through the public press or radio or television broadcasting. 1040x form instructions 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 form instructions 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 form instructions 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 form instructions Services not exempted. 1040x form instructions   The tax applies to amounts paid by members of the news media for local telephone service. 1040x form instructions International organizations and the American Red Cross. 1040x form instructions   The tax does not apply to communication services furnished to an international organization or to the American National Red Cross. 1040x form instructions Nonprofit hospitals. 1040x form instructions   The tax does not apply to telephone services furnished to income tax-exempt nonprofit hospitals for their use. 1040x form instructions 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 form instructions Nonprofit educational organizations. 1040x form instructions   The tax does not apply to payments received for services and facilities furnished to a nonprofit educational organization for its use. 1040x form instructions A nonprofit educational organization is one that satisfies all the following requirements. 1040x form instructions It normally maintains a regular faculty and curriculum. 1040x form instructions 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 form instructions It is exempt from income tax under section 501(a). 1040x form instructions This includes a school operated by an organization exempt under section 501(c)(3) if the school meets the above qualifications. 1040x form instructions Qualified blood collector organizations. 1040x form instructions   The tax does not apply to telephone services furnished to qualified blood collector organizations for their use. 1040x form instructions 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 form instructions Federal, state, and local government. 1040x form instructions   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 form instructions 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 form instructions Exemption certificate. 1040x form instructions   Any form of exemption certificate will be acceptable if it includes all the information required by the Internal Revenue Code and Regulations. 1040x form instructions See Regulations section 49. 1040x form instructions 4253-11. 1040x form instructions File the certificate with the provider of the communication services. 1040x form instructions An exemption certificate is not required for nontaxable services. 1040x form instructions   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 form instructions The American National Red Cross and other international organizations. 1040x form instructions Nonprofit hospitals. 1040x form instructions Nonprofit educational organizations. 1040x form instructions Qualified blood collector organizations. 1040x form instructions State and local governments. 1040x form instructions   The federal government does not have to file any exemption certificate. 1040x form instructions   All other organizations must furnish exemption certificates when required. 1040x form instructions 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 form instructions Alternatively, the person who paid the tax may claim a refund. 1040x form instructions For more information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. 1040x form instructions Collectors. 1040x form instructions   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 form instructions These requirements also apply to nontaxable service refunds. 1040x form instructions Collectors using the regular method for deposits. 1040x form instructions   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 form instructions Collectors using the alternative method for deposits. 1040x form instructions   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 form instructions For more information, see the Instructions for Form 720. 1040x form instructions 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 form instructions 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 form instructions Percentage tax. 1040x form instructions   A tax of 7. 1040x form instructions 5% applies to amounts paid for taxable transportation of persons by air. 1040x form instructions Amounts paid for transportation include charges for layover or waiting time and movement of aircraft in deadhead service. 1040x form instructions Mileage awards. 1040x form instructions   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 form instructions For example, this applies to mileage awards purchased by credit card companies, telephone companies, restaurants, hotels, and other businesses. 1040x form instructions   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 form instructions Until regulations are issued, the following rules apply to mileage awards. 1040x form instructions 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 form instructions 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 form instructions Therefore, amounts paid to a foreign air carrier for mileage awards are not subject to the tax. 1040x form instructions 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 form instructions 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 form instructions Domestic-segment tax. 1040x form instructions   The domestic-segment tax is a flat dollar amount for each segment of taxable transportation for which an amount is paid. 1040x form instructions However, see Rural airports, later. 1040x form instructions A segment is a single takeoff and a single landing. 1040x form instructions The amount of the domestic-segment tax is in the Instructions for Form 720. 1040x form instructions Charter flights. 1040x form instructions    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 form instructions Rural airports. 1040x form instructions   The domestic-segment tax does not apply to a segment to or from a rural airport. 1040x form instructions 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 form instructions   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 form instructions   An updated list of rural airports can be found on the Department of Transportation website at www. 1040x form instructions dot. 1040x form instructions gov and enter the phrase “Essential Air Service” in the search box. 1040x form instructions Taxable transportation. 1040x form instructions   Taxable transportation is transportation by air that meets either of the following tests. 1040x form instructions 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 form instructions 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 form instructions Round trip. 1040x form instructions   A round trip is considered two separate trips. 1040x form instructions The first trip is from the point of departure to the destination. 1040x form instructions The second trip is the return trip from that destination. 1040x form instructions Uninterrupted international air transportation. 1040x form instructions   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 form instructions For a special rule that applies to military personnel, see Exemptions, later. 1040x form instructions Transportation between the continental U. 1040x form instructions S. 1040x form instructions and Alaska or Hawaii. 1040x form instructions   This transportation is partially exempt from the tax on transportation of persons by air. 1040x form instructions 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 form instructions 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 form instructions 45 statute miles) from low tide on the coast line, or when it leaves a port or station in the 225-mile zone. 1040x form instructions Therefore, this transportation is subject to the percentage tax on the part of the trip in U. 1040x form instructions S. 1040x form instructions airspace, the domestic-segment tax for each domestic segment, and the tax on the use of international air travel facilities, discussed later. 1040x form instructions Transportation within Alaska or Hawaii. 1040x form instructions   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 form instructions 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 form instructions Package tours. 1040x form instructions   The air transportation taxes apply to “complimentary” air transportation furnished solely to participants in package holiday tours. 1040x form instructions The amount paid for these package tours includes a charge for air transportation even though it may be advertised as “free. 1040x form instructions ” This rule also applies to the tax on the use of international air travel facilities, discussed later. 1040x form instructions Liability for tax. 1040x form instructions   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 form instructions 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 form instructions    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 form instructions 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 form instructions 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 form instructions For more information on resellers of air transportation, see Revenue Ruling 2006-52. 1040x form instructions You can find Revenue Ruling 2006-52 on page 761 of I. 1040x form instructions R. 1040x form instructions B. 1040x form instructions 2006-43 at www. 1040x form instructions irs. 1040x form instructions gov/pub/irs-irbs/irb06-43. 1040x form instructions pdf. 1040x form instructions   The fact that the aircraft does not use public or commercial airports in taking off and landing has no effect on the tax. 1040x form instructions But see Certain helicopter uses, later. 1040x form instructions   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 form instructions   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 form instructions Exemptions. 1040x form instructions   The tax on transportation of persons by air does not apply in the following situations. 1040x form instructions See also Special Rules on Transportation Taxes, later. 1040x form instructions Military personnel on international trips. 1040x form instructions   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 form instructions 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 form instructions The trip must begin or end outside the United States and the 225-mile zone. 1040x form instructions Certain helicopter uses. 1040x form instructions   The tax does not apply to air transportation by helicopter if the helicopter is used for any of the following purposes. 1040x form instructions Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. 1040x form instructions Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). 1040x form instructions Providing emergency medical transportation. 1040x form instructions   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 form instructions For item (1), treat each flight segment as a separate flight. 1040x form instructions Fixed-wing aircraft uses. 1040x form instructions   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 form instructions Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). 1040x form instructions Providing emergency medical transportation. 1040x form instructions The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. 1040x form instructions   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 form instructions Skydiving. 1040x form instructions   The tax does not apply to any air transportation exclusively for the purpose of skydiving. 1040x form instructions Seaplanes. 1040x form instructions   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 form instructions Bonus tickets. 1040x form instructions   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 form instructions 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 form instructions 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 form instructions However, for a domestic segment that begins or ends in Alaska or Hawaii, a reduced tax per person applies only to departures. 1040x form instructions This tax does not apply if all the transportation is subject to the percentage tax, discussed earlier. 1040x form instructions It also doesn't apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. 1040x form instructions See the Instructions for Form 720 for the tax rates. 1040x form instructions Transportation of Property by Air A tax of 6. 1040x form instructions 25% is imposed on amounts paid (whether in or outside the United States) for transportation of property by air. 1040x form instructions The fact that the aircraft may not use public or commercial airports in taking off and landing has no effect on the tax. 1040x form instructions The tax applies only to amounts paid to a person engaged in the business of transporting property by air for hire. 1040x form instructions 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 form instructions Thus, the tax does not apply to transportation of property by air that begins or ends outside the United States. 1040x form instructions Exemptions. 1040x form instructions   The tax on transportation of property by air does not apply in the following situations. 1040x form instructions See also Special Rules on Transportation Taxes, later. 1040x form instructions Cropdusting and firefighting service. 1040x form instructions   The tax does not apply to amounts paid for cropdusting or aerial firefighting service. 1040x form instructions Exportation. 1040x form instructions    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 form instructions See Form 1363 for more information. 1040x form instructions Certain helicopter and fixed-wing air ambulance uses. 1040x form instructions   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 form instructions   The tax also does not apply to air transportation by helicopter or fixed-wing aircraft for the purpose of providing emergency medical services. 1040x form instructions The fixed-wing aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. 1040x form instructions Skydiving. 1040x form instructions   The tax does not apply to any air transportation exclusively for the purpose of skydiving. 1040x form instructions Excess baggage. 1040x form instructions    The tax does not apply to excess baggage accompanying a passenger on an aircraft operated on an established line. 1040x form instructions Surtax on fuel used in a fractional ownership program aircraft. 1040x form instructions   The tax does not apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. 1040x form instructions Alaska and Hawaii. 1040x form instructions   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 form instructions 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 form instructions 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 form instructions Liability for tax. 1040x form instructions   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 form instructions   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 form instructions Special Rules on Transportation Taxes In certain circumstances, special rules apply to the taxes on transportation of persons and property by air. 1040x form instructions Aircraft used by affiliated corporations. 1040x form instructions   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 form instructions 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 form instructions Determine whether an aircraft is available for hire by a nonmember of an affiliated group on a flight-by-flight basis. 1040x form instructions   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 form instructions Small aircraft. 1040x form instructions   The taxes do not apply to transportation furnished by an aircraft having a maximum certificated takeoff weight of 6,000 pounds or less. 1040x form instructions However, the taxes do apply if the aircraft is operated on an established line. 1040x form instructions “Operated on an established line” means the aircraft operates with some degree of regularity between definite points. 1040x form instructions However, it does not include any time an aircraft is being operated on a flight that is solely for sightseeing. 1040x form instructions   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 form instructions   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 form instructions Mixed load of persons and property. 1040x form instructions   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 form instructions The allocation must be reasonable and supported by adequate records. 1040x form instructions Credits or refunds. 1040x form instructions   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 form instructions Alternatively, the person who paid the tax may claim a refund. 1040x form instructions For information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. 1040x form instructions Prev  Up  Next   Home   More Online Publications
Español

National Capital Planning Commission

The National Capital Planning Commission crafts long-range plans and policies for the National Capital Region. The Commission provides building and zoning advice to Washington DC and the surrounding area, and approves various federal construction plans.

Contact the Agency or Department

Website: National Capital Planning Commission

E-mail:

Address: 401 9th Street NW
North Lobby, Suite 500

Washington, DC 20004

Phone Number: (202) 482-7200

The 1040x Form Instructions

1040x form instructions Publication 54 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. 1040x form instructions Tax questions. 1040x form instructions Future Developments For the latest information about developments related to Publication 54, such as legislation enacted after it was published, go to www. 1040x form instructions irs. 1040x form instructions gov/pub54. 1040x form instructions What's New Exclusion amount. 1040x form instructions  The maximum foreign earned income exclusion is adjusted annually for inflation. 1040x form instructions For 2013, the maximum exclusion has increased to $97,600. 1040x form instructions See Limit on Excludable Amount under Foreign Earned Income Exclusion in chapter 4. 1040x form instructions Housing expenses — base amount. 1040x form instructions  The computation of the base housing amount (line 32 of Form 2555) is tied to the maximum foreign earned income exclusion. 1040x form instructions The amount is 16 percent of the exclusion amount (computed on a daily basis), multiplied by the number of days in your qualifying period that fall within your 2013 tax year. 1040x form instructions For 2013, this amount is $42. 1040x form instructions 78 per day ($15,616 per year). 1040x form instructions See Housing Amount under Foreign Housing Exclusion and Deduction in chapter 4. 1040x form instructions Housing expenses — maximum amount. 1040x form instructions  The amount of qualified housing expenses eligible for the housing exclusion and housing deduction has changed for some locations. 1040x form instructions See Limit on housing expenses under Foreign Housing Exclusion and Deduction in chapter 4. 1040x form instructions Filing requirements. 1040x form instructions  Generally, the amount of income you can receive before you must file an income tax return has increased. 1040x form instructions These amounts are shown in chapter 1 under Filing Requirements . 1040x form instructions Self-employment tax rate. 1040x form instructions  For 2013, the self-employment tax rate of 13. 1040x form instructions 3% has increased to 15. 1040x form instructions 3%. 1040x form instructions The maximum amount of net earnings from self-employment that is subject to the social security part of the self-employment tax has increased to $113,700. 1040x form instructions All net earnings are subject to the Medicare part of the tax. 1040x form instructions For more information, see chapter 3. 1040x form instructions IRA limitations for 2013. 1040x form instructions . 1040x form instructions  The 2013 contribution limit to an IRA has increased to $5,500 ($6,500 if age 50 or older). 1040x form instructions You may be able to take an IRA deduction if you were covered by a retirement plan and your 2013 modified adjusted gross income (AGI) is less than $69,000 ($115,000 if married filing jointly or a qualifying widow(er)). 1040x form instructions If your spouse was covered by a retirement plan, but you were not, you may be able to take an IRA deduction if your 2013 modified AGI is less than $188,000. 1040x form instructions See the Instructions for Form 1040 or the Instructions for Form 1040A for details and exceptions. 1040x form instructions Reminders Figuring tax on income not excluded. 1040x form instructions  If you claim the foreign earned income exclusion, the housing exclusion, or both, you must figure the tax on your nonexcluded income using the tax rates that would have applied had you not claimed the exclusions. 1040x form instructions See the Instructions for Form 1040 and complete the Foreign Earned Income Tax Worksheet to figure the amount of tax to enter on Form 1040, line 44. 1040x form instructions If you must attach Form 6251 to your return, use the Foreign Earned Income Tax Worksheet provided in the Instructions for Form 6251. 1040x form instructions Form 8938. 1040x form instructions  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. 1040x form instructions See Form 8938 in chapter 1. 1040x form instructions Change of address. 1040x form instructions  If you change your home mailing address, notify the Internal Revenue Service using Form 8822, Change of Address. 1040x form instructions If you are changing your business address, use Form 8822-B, Change of Address or Responsible Party—Business. 1040x form instructions Photographs of missing children. 1040x form instructions  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040x form instructions Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040x form instructions You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040x form instructions Introduction This publication discusses special tax rules for U. 1040x form instructions S. 1040x form instructions citizens and resident aliens who work abroad or who have income earned in foreign countries. 1040x form instructions If you are a U. 1040x form instructions S. 1040x form instructions citizen or resident alien, your worldwide income generally is subject to U. 1040x form instructions S. 1040x form instructions income tax, regardless of where you are living. 1040x form instructions Also, you are subject to the same income tax filing requirements that apply to U. 1040x form instructions S. 1040x form instructions citizens or resident aliens living in the United States. 1040x form instructions Expatriation tax provisions apply to U. 1040x form instructions S. 1040x form instructions citizens who have renounced their citizenship and long-term residents who have ended their residency. 1040x form instructions These provisions are discussed in chapter 4 of Publication 519, U. 1040x form instructions S. 1040x form instructions Tax Guide for Aliens. 1040x form instructions Resident alien. 1040x form instructions   A resident alien is an individual who is not a citizen or national of the United States and who meets either the green card test or the substantial presence test for the calendar year. 1040x form instructions Green card test. 1040x form instructions You are a U. 1040x form instructions S. 1040x form instructions resident if you were a lawful permanent resident of the United States at any time during the calendar year. 1040x form instructions This is known as the green card test because resident aliens hold immigrant visas (also known as green cards). 1040x form instructions Substantial presence test. 1040x form instructions You are considered a U. 1040x form instructions S. 1040x form instructions resident if you meet the substantial presence test for the calendar year. 1040x form instructions To meet this test, you must be physically present in the United States on at least: 31 days during the current calendar year, and A total of 183 days during the current year and the 2 preceding years, counting all the days of physical presence in the current year, but only 1/3 the number of days of presence in the first preceding year, and only 1/6 the number of days in the second preceding year. 1040x form instructions Example. 1040x form instructions You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. 1040x form instructions To determine if you meet the substantial presence test for 2013, count the full 120 days of presence in 2013, 40 days in 2012 (1/3 of 120), and 20 days in 2011 (1/6 of 120). 1040x form instructions Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. 1040x form instructions   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. 1040x form instructions Filing information. 1040x form instructions    Chapter 1 contains general filing information, such as: Whether you must file a U. 1040x form instructions S. 1040x form instructions tax return, When and where to file your return, How to report your income if it is paid in foreign currency, How to treat a nonresident alien spouse as a U. 1040x form instructions S. 1040x form instructions resident, and Whether you must pay estimated tax. 1040x form instructions Withholding tax. 1040x form instructions    Chapter 2 discusses the withholding of income, social security, and Medicare taxes from the pay of U. 1040x form instructions S. 1040x form instructions citizens and resident aliens. 1040x form instructions Self-employment tax. 1040x form instructions    Chapter 3 discusses who must pay self-employment tax. 1040x form instructions Foreign earned income exclusion and housing exclusion and deduction. 1040x form instructions    Chapter 4 discusses income tax benefits that apply if you meet certain requirements while living abroad. 1040x form instructions You may qualify to treat up to $97,600 of your income as not taxable by the United States. 1040x form instructions You also may be able to either deduct part of your housing expenses from your income or treat a limited amount of income used for housing expenses as not taxable by the United States. 1040x form instructions These benefits are called the foreign earned income exclusion and the foreign housing deduction and exclusion. 1040x form instructions   To qualify for either of the exclusions or the deduction, you must have a tax home in a foreign country and earn income from personal services performed in a foreign country. 1040x form instructions These rules are explained in chapter 4. 1040x form instructions   If you are going to exclude or deduct your income as discussed above, you must file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. 1040x form instructions Exemptions, deductions, and credits. 1040x form instructions    Chapter 5 discusses exemptions, deductions, and credits you may be able to claim on your return. 1040x form instructions These are generally the same as if you were living in the United States. 1040x form instructions However, if you choose to exclude foreign earned income or housing amounts, you cannot deduct or exclude any item or take a credit for any item that is related to the amounts you exclude. 1040x form instructions Among the topics discussed in chapter 5 are: Exemptions, Contributions to foreign organizations, Foreign moving expenses, Contributions to individual retirement arrangements (IRAs), and Foreign taxes. 1040x form instructions Tax treaty benefits. 1040x form instructions    Chapter 6 discusses some benefits that are common to most tax treaties and explains how to get help if you think you are not receiving a treaty benefit to which you are entitled. 1040x form instructions It also explains how to get copies of tax treaties. 1040x form instructions How to get tax help. 1040x form instructions    Chapter 7 is an explanation of how to get information and assistance from the IRS. 1040x form instructions Questions and answers. 1040x form instructions   Frequently asked questions and answers to those questions are presented in the back of the publication. 1040x form instructions Comments and suggestions. 1040x form instructions   We welcome your comments about this publication and your suggestions for future editions. 1040x form instructions   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040x form instructions NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040x form instructions Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040x form instructions   You can send us comments from www. 1040x form instructions irs. 1040x form instructions gov/formspubs/. 1040x form instructions Click on “More Information” and then on “Comment on Tax Forms and Publications. 1040x form instructions ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040x form instructions Ordering forms and publications. 1040x form instructions   Visit www. 1040x form instructions irs. 1040x form instructions gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 1040x form instructions Internal Revenue Service 1201 N. 1040x form instructions Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040x form instructions   If you have a tax question, check the information available on IRS. 1040x form instructions gov or call 1-800-TAX–FORM (1-800-829-1040). 1040x form instructions We cannot answer tax questions sent to either of the above addresses. 1040x form instructions Prev  Up  Next   Home   More Online Publications