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Ez Tax Form 2013

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Ez Tax Form 2013

Ez tax form 2013 5. Ez tax form 2013   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. Ez tax form 2013 Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Ez tax form 2013 Free help with your tax return. Ez tax form 2013    Free help in preparing your return is available nationwide from IRS-certified volunteers. Ez tax form 2013 The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Ez tax form 2013 The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Ez tax form 2013 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Ez tax form 2013 Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Ez tax form 2013 To find the nearest VITA or TCE site, visit IRS. Ez tax form 2013 gov or call 1-800-906-9887. Ez tax form 2013   As part of the TCE program, AARP offers the Tax-Aide counseling program. Ez tax form 2013 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Ez tax form 2013 aarp. Ez tax form 2013 org/money/taxaide or call 1-888-227-7669. Ez tax form 2013   For more information on these programs, go to IRS. Ez tax form 2013 gov and enter “VITA” in the search box. Ez tax form 2013 Internet. Ez tax form 2013 IRS. Ez tax form 2013 gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Ez tax form 2013 Apply for an Employer Identification Number (EIN). Ez tax form 2013 Go to IRS. Ez tax form 2013 gov and enter Apply for an EIN in the search box. Ez tax form 2013 Request an Electronic Filing PIN by going to IRS. Ez tax form 2013 gov and entering Electronic Filing PIN in the search box. Ez tax form 2013 Check the status of your 2013 refund with Where's My Refund? Go to IRS. Ez tax form 2013 gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Ez tax form 2013 If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Ez tax form 2013 Check the status of your amended return. Ez tax form 2013 Go to IRS. Ez tax form 2013 gov and enter Where's My Amended Return in the search box. Ez tax form 2013 Download forms, instructions, and publications, including some accessible versions. Ez tax form 2013 Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Ez tax form 2013 gov or IRS2Go. Ez tax form 2013 Tax return and tax account transcripts are generally available for the current year and past three years. Ez tax form 2013 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Ez tax form 2013 gov. Ez tax form 2013 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Ez tax form 2013 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Ez tax form 2013 gov. Ez tax form 2013 Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Ez tax form 2013 gov or IRS2Go. Ez tax form 2013 Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Ez tax form 2013 An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Ez tax form 2013 Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Ez tax form 2013 If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Ez tax form 2013 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Ez tax form 2013 Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Ez tax form 2013 gov. Ez tax form 2013 Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Ez tax form 2013 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Ez tax form 2013 Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Ez tax form 2013 AARP offers the Tax-Aide counseling program as part of the TCE program. Ez tax form 2013 Visit AARP's website to find the nearest Tax-Aide location. Ez tax form 2013 Research your tax questions. Ez tax form 2013 Search publications and instructions by topic or keyword. Ez tax form 2013 Read the Internal Revenue Code, regulations, or other official guidance. Ez tax form 2013 Read Internal Revenue Bulletins. Ez tax form 2013 Sign up to receive local and national tax news by email. Ez tax form 2013 Phone. Ez tax form 2013 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Ez tax form 2013 Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Ez tax form 2013 Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Ez tax form 2013 Call to locate the nearest volunteer help site, 1-800-906-9887. Ez tax form 2013 Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Ez tax form 2013 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Ez tax form 2013 Most VITA and TCE sites offer free electronic filing. Ez tax form 2013 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Ez tax form 2013 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Ez tax form 2013 Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Ez tax form 2013 The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Ez tax form 2013 If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Ez tax form 2013 Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Ez tax form 2013 Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Ez tax form 2013 Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Ez tax form 2013 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Ez tax form 2013 Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Ez tax form 2013 You should receive your order within 10 business days. Ez tax form 2013 Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Ez tax form 2013 Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Ez tax form 2013 Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Ez tax form 2013 Call to ask tax questions, 1-800-829-1040. Ez tax form 2013 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Ez tax form 2013 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Ez tax form 2013 These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Ez tax form 2013 gsa. Ez tax form 2013 gov/fedrelay. Ez tax form 2013 Walk-in. Ez tax form 2013 You can find a selection of forms, publications and services — in-person, face-to-face. Ez tax form 2013 Products. Ez tax form 2013 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Ez tax form 2013 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Ez tax form 2013 Services. Ez tax form 2013 You can walk in to your local TAC most business days for personal, face-to-face tax help. Ez tax form 2013 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Ez tax form 2013 If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Ez tax form 2013 No appointment is necessary—just walk in. Ez tax form 2013 Before visiting, check www. Ez tax form 2013 irs. Ez tax form 2013 gov/localcontacts for hours of operation and services provided. Ez tax form 2013 Mail. Ez tax form 2013 You can send your order for forms, instructions, and publications to the address below. Ez tax form 2013 You should receive a response within 10 business days after your request is received. Ez tax form 2013  Internal Revenue Service 1201 N. Ez tax form 2013 Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Ez tax form 2013    The Taxpayer Advocate Service (TAS) is your voice at the IRS. Ez tax form 2013 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Ez tax form 2013 What can TAS do for you?    We can offer you free help with IRS problems that you can't resolve on your own. Ez tax form 2013 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Ez tax form 2013 You face (or your business is facing) an immediate threat of adverse action. Ez tax form 2013 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Ez tax form 2013   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Ez tax form 2013 Here's why we can help: TAS is an independent organization within the IRS. Ez tax form 2013 Our advocates know how to work with the IRS. Ez tax form 2013 Our services are free and tailored to meet your needs. Ez tax form 2013 We have offices in every state, the District of Columbia, and Puerto Rico. Ez tax form 2013 How can you reach us?    If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Ez tax form 2013 irs. Ez tax form 2013 gov/advocate, or call us toll-free at 1-877-777-4778. Ez tax form 2013 How else does TAS help taxpayers?    TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Ez tax form 2013 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Ez tax form 2013 irs. Ez tax form 2013 gov/sams. Ez tax form 2013 Low Income Taxpayer Clinics. Ez tax form 2013    Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Ez tax form 2013 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Ez tax form 2013 Visit www. Ez tax form 2013 TaxpayerAdvocate. Ez tax form 2013 irs. Ez tax form 2013 gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Ez tax form 2013 Prev  Up  Next   Home   More Online Publications
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2014 Standard Mileage Rates

IR-2013-95, Dec. 6, 2013

WASHINGTON — The Internal Revenue Service today issued the 2014 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes.

Beginning on Jan. 1, 2014, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be:

  • 56 cents per mile for business miles driven
  • 23.5 cents per mile driven for medical or moving purposes
  • 14 cents per mile driven in service of charitable organizations

The business, medical, and moving expense rates decrease one-half cent from the 2013 rates.  The charitable rate is based on statute.

The standard mileage rate for business is based on an annual study of the fixed and variable costs of operating an automobile. The rate for medical and moving purposes is based on the variable costs.

Taxpayers always have the option of calculating the actual costs of using their vehicle rather than using the standard mileage rates.

A taxpayer may not use the business standard mileage rate for a vehicle after using any depreciation method under the Modified Accelerated Cost Recovery System (MACRS) or after claiming a Section 179 deduction for that vehicle.  In addition, the business standard mileage rate cannot be used for more than four vehicles used simultaneously.

These and other requirements for a taxpayer to use a standard mileage rate to calculate the amount of a deductible business, moving, medical, or charitable expense are in Rev. Proc. 2010-51.  Notice 2013-80 contains the standard mileage rates, the amount a taxpayer must use in calculating reductions to basis for depreciation taken under the business standard mileage rate, and the maximum standard automobile cost that a taxpayer may use in computing the allowance under a fixed and variable rate plan.

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Page Last Reviewed or Updated: 06-Dec-2013

The Ez Tax Form 2013

Ez tax form 2013 4. Ez tax form 2013   Communications and Air Transportation Taxes Table of Contents Uncollected Tax Report Communications TaxLocal-only service. Ez tax form 2013 Private communication service. Ez tax form 2013 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. Ez tax form 2013 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. Ez tax form 2013 If you fail to collect and pay over the taxes, you may be liable for the trust fund recovery penalty. Ez tax form 2013 See chapter 14, later. Ez tax form 2013 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. Ez tax form 2013 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. Ez tax form 2013 Regular method taxpayers. Ez tax form 2013   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. Ez tax form 2013 Alternative method taxpayers. Ez tax form 2013   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. Ez tax form 2013 See Alternative method in  chapter 11. Ez tax form 2013 Where to file. Ez tax form 2013    Do not file the uncollected tax report with Form 720. Ez tax form 2013 Instead, mail the report to: Internal Revenue Service Excise Tax Program SE:S:SP:EX MS C9-109 5000 Ellin Rd. Ez tax form 2013  Lanham, MD 20706 Communications Tax A 3% tax is imposed on amounts paid for local telephone service and teletypewriter exchange service. Ez tax form 2013 Local telephone service. Ez tax form 2013   This includes access to a local telephone system and the privilege of telephonic quality communication with most people who are part of the system. Ez tax form 2013 Local telephone service also includes any facility or services provided in connection with this service. Ez tax form 2013 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. Ez tax form 2013 Local-only service. Ez tax form 2013   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. Ez tax form 2013 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. Ez tax form 2013 Private communication service. Ez tax form 2013   Private communication service is not local telephone service. Ez tax form 2013 Private communication service includes accessory-type services provided in connection with a Centrex, PBX, or other similar system for dual use accessory equipment. Ez tax form 2013 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. Ez tax form 2013 Teletypewriter exchange service. Ez tax form 2013   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. Ez tax form 2013 Figuring the tax. Ez tax form 2013   The tax is based on the sum of all charges for local telephone service included in the bill. Ez tax form 2013 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. Ez tax form 2013 The tax on the remaining items not included in any group is based on the charge for each item separately. Ez tax form 2013 Do not include in the tax base state or local sales or use taxes that are separately stated on the taxpayer's bill. Ez tax form 2013 Exemptions Payments for certain services or payments from certain users are exempt from the communications tax. Ez tax form 2013 Nontaxable service. Ez tax form 2013   Nontaxable service means bundled service and long distance service. Ez tax form 2013 Nontaxable service also includes pre-paid telephone cards and pre-paid cellular service. Ez tax form 2013 Bundled service. Ez tax form 2013   Bundled service is local and long distance service provided under a plan that does not separately state the charge for the local telephone service. Ez tax form 2013 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. Ez tax form 2013 Telecommunications companies provide bundled service for both landlines and wireless (cellular) service. Ez tax form 2013 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. Ez tax form 2013   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. Ez tax form 2013 Long distance service. Ez tax form 2013   Long distance service is telephonic quality communication with persons whose telephones are outside the local telephone system of the caller. Ez tax form 2013 Pre-paid telephone cards (PTC). Ez tax form 2013   A PTC will be treated as bundled service unless a PTC expressly states it is for local-only service. Ez tax form 2013 Generally, the person responsible for collecting the tax is the carrier who transfers the PTC to the transferee. Ez tax form 2013 The transferee is the first person that is not a carrier to whom a PTC is transferred by the carrier. Ez tax form 2013 The transferee is the person liable for the tax and is eligible to request a credit or refund. Ez tax form 2013 For more information, see Regulations section 49. Ez tax form 2013 4251-4. Ez tax form 2013   The holder is the person that purchases a PTC to use and not to resell. Ez tax form 2013 Holders are not liable for the tax and cannot request a credit or refund. Ez tax form 2013 Pre-paid cellular telephones. Ez tax form 2013   Rules similar to the PTC rules described above apply to pre-paid cellular telephones. Ez tax form 2013 The transferee is the person eligible to request the credit or refund. Ez tax form 2013 Installation charges. Ez tax form 2013   The tax does not apply to payments received for the installation of any instrument, wire, pole, switchboard, apparatus, or equipment. Ez tax form 2013 However, the tax does apply to payments for the repair or replacement of those items incidental to ordinary maintenance. Ez tax form 2013 Answering services. Ez tax form 2013   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. Ez tax form 2013 Mobile radio telephone service. Ez tax form 2013   The tax does not apply to payments for a two-way radio service that does not provide access to a local telephone system. Ez tax form 2013 Coin-operated telephones. Ez tax form 2013   The tax for local telephone service does not apply to payments made for services by inserting coins in public coin-operated telephones. Ez tax form 2013 But the tax applies if the coin-operated telephone service is furnished for a guaranteed amount. Ez tax form 2013 Figure the tax on the amount paid under the guarantee plus any fixed monthly or other periodic charge. Ez tax form 2013 Telephone-operated security systems. Ez tax form 2013   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. Ez tax form 2013 In addition, the tax does not apply to any amounts paid for rented communication equipment used in the security system. Ez tax form 2013 News services. Ez tax form 2013   The tax on teletypewriter exchange service does not apply to charges for the following news services. Ez tax form 2013 Services dealing exclusively with the collection or dissemination of news for or through the public press or radio or television broadcasting. Ez tax form 2013 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. Ez tax form 2013 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). Ez tax form 2013 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. Ez tax form 2013 Services not exempted. Ez tax form 2013   The tax applies to amounts paid by members of the news media for local telephone service. Ez tax form 2013 International organizations and the American Red Cross. Ez tax form 2013   The tax does not apply to communication services furnished to an international organization or to the American National Red Cross. Ez tax form 2013 Nonprofit hospitals. Ez tax form 2013   The tax does not apply to telephone services furnished to income tax-exempt nonprofit hospitals for their use. Ez tax form 2013 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. Ez tax form 2013 Nonprofit educational organizations. Ez tax form 2013   The tax does not apply to payments received for services and facilities furnished to a nonprofit educational organization for its use. Ez tax form 2013 A nonprofit educational organization is one that satisfies all the following requirements. Ez tax form 2013 It normally maintains a regular faculty and curriculum. Ez tax form 2013 It normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on. Ez tax form 2013 It is exempt from income tax under section 501(a). Ez tax form 2013 This includes a school operated by an organization exempt under section 501(c)(3) if the school meets the above qualifications. Ez tax form 2013 Qualified blood collector organizations. Ez tax form 2013   The tax does not apply to telephone services furnished to qualified blood collector organizations for their use. Ez tax form 2013 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. Ez tax form 2013 Federal, state, and local government. Ez tax form 2013   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. Ez tax form 2013 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. Ez tax form 2013 Exemption certificate. Ez tax form 2013   Any form of exemption certificate will be acceptable if it includes all the information required by the Internal Revenue Code and Regulations. Ez tax form 2013 See Regulations section 49. Ez tax form 2013 4253-11. Ez tax form 2013 File the certificate with the provider of the communication services. Ez tax form 2013 An exemption certificate is not required for nontaxable services. Ez tax form 2013   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. Ez tax form 2013 The American National Red Cross and other international organizations. Ez tax form 2013 Nonprofit hospitals. Ez tax form 2013 Nonprofit educational organizations. Ez tax form 2013 Qualified blood collector organizations. Ez tax form 2013 State and local governments. Ez tax form 2013   The federal government does not have to file any exemption certificate. Ez tax form 2013   All other organizations must furnish exemption certificates when required. Ez tax form 2013 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. Ez tax form 2013 Alternatively, the person who paid the tax may claim a refund. Ez tax form 2013 For more information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Ez tax form 2013 Collectors. Ez tax form 2013   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. Ez tax form 2013 These requirements also apply to nontaxable service refunds. Ez tax form 2013 Collectors using the regular method for deposits. Ez tax form 2013   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. Ez tax form 2013 Collectors using the alternative method for deposits. Ez tax form 2013   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. Ez tax form 2013 For more information, see the Instructions for Form 720. Ez tax form 2013 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. Ez tax form 2013 Transportation of Persons by Air The tax on transportation of persons by air is made up of the: Percentage tax, and Domestic-segment tax. Ez tax form 2013 Percentage tax. Ez tax form 2013   A tax of 7. Ez tax form 2013 5% applies to amounts paid for taxable transportation of persons by air. Ez tax form 2013 Amounts paid for transportation include charges for layover or waiting time and movement of aircraft in deadhead service. Ez tax form 2013 Mileage awards. Ez tax form 2013   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. Ez tax form 2013 For example, this applies to mileage awards purchased by credit card companies, telephone companies, restaurants, hotels, and other businesses. Ez tax form 2013   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. Ez tax form 2013 Until regulations are issued, the following rules apply to mileage awards. Ez tax form 2013 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. Ez tax form 2013 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. Ez tax form 2013 Therefore, amounts paid to a foreign air carrier for mileage awards are not subject to the tax. Ez tax form 2013 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. Ez tax form 2013 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. Ez tax form 2013 Domestic-segment tax. Ez tax form 2013   The domestic-segment tax is a flat dollar amount for each segment of taxable transportation for which an amount is paid. Ez tax form 2013 However, see Rural airports, later. Ez tax form 2013 A segment is a single takeoff and a single landing. Ez tax form 2013 The amount of the domestic-segment tax is in the Instructions for Form 720. Ez tax form 2013 Charter flights. Ez tax form 2013    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. Ez tax form 2013 Rural airports. Ez tax form 2013   The domestic-segment tax does not apply to a segment to or from a rural airport. Ez tax form 2013 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. Ez tax form 2013   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. Ez tax form 2013   An updated list of rural airports can be found on the Department of Transportation website at www. Ez tax form 2013 dot. Ez tax form 2013 gov and enter the phrase “Essential Air Service” in the search box. Ez tax form 2013 Taxable transportation. Ez tax form 2013   Taxable transportation is transportation by air that meets either of the following tests. Ez tax form 2013 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). Ez tax form 2013 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. Ez tax form 2013 Round trip. Ez tax form 2013   A round trip is considered two separate trips. Ez tax form 2013 The first trip is from the point of departure to the destination. Ez tax form 2013 The second trip is the return trip from that destination. Ez tax form 2013 Uninterrupted international air transportation. Ez tax form 2013   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. Ez tax form 2013 For a special rule that applies to military personnel, see Exemptions, later. Ez tax form 2013 Transportation between the continental U. Ez tax form 2013 S. Ez tax form 2013 and Alaska or Hawaii. Ez tax form 2013   This transportation is partially exempt from the tax on transportation of persons by air. Ez tax form 2013 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. Ez tax form 2013 Leaving or entering occurs when the route of the transportation passes over either the United States border or a point 3 nautical miles (3. Ez tax form 2013 45 statute miles) from low tide on the coast line, or when it leaves a port or station in the 225-mile zone. Ez tax form 2013 Therefore, this transportation is subject to the percentage tax on the part of the trip in U. Ez tax form 2013 S. Ez tax form 2013 airspace, the domestic-segment tax for each domestic segment, and the tax on the use of international air travel facilities, discussed later. Ez tax form 2013 Transportation within Alaska or Hawaii. Ez tax form 2013   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. Ez tax form 2013 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). Ez tax form 2013 Package tours. Ez tax form 2013   The air transportation taxes apply to “complimentary” air transportation furnished solely to participants in package holiday tours. Ez tax form 2013 The amount paid for these package tours includes a charge for air transportation even though it may be advertised as “free. Ez tax form 2013 ” This rule also applies to the tax on the use of international air travel facilities, discussed later. Ez tax form 2013 Liability for tax. Ez tax form 2013   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. Ez tax form 2013 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. Ez tax form 2013    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. Ez tax form 2013 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. Ez tax form 2013 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. Ez tax form 2013 For more information on resellers of air transportation, see Revenue Ruling 2006-52. Ez tax form 2013 You can find Revenue Ruling 2006-52 on page 761 of I. Ez tax form 2013 R. Ez tax form 2013 B. Ez tax form 2013 2006-43 at www. Ez tax form 2013 irs. Ez tax form 2013 gov/pub/irs-irbs/irb06-43. Ez tax form 2013 pdf. Ez tax form 2013   The fact that the aircraft does not use public or commercial airports in taking off and landing has no effect on the tax. Ez tax form 2013 But see Certain helicopter uses, later. Ez tax form 2013   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. Ez tax form 2013   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. Ez tax form 2013 Exemptions. Ez tax form 2013   The tax on transportation of persons by air does not apply in the following situations. Ez tax form 2013 See also Special Rules on Transportation Taxes, later. Ez tax form 2013 Military personnel on international trips. Ez tax form 2013   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. Ez tax form 2013 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. Ez tax form 2013 The trip must begin or end outside the United States and the 225-mile zone. Ez tax form 2013 Certain helicopter uses. Ez tax form 2013   The tax does not apply to air transportation by helicopter if the helicopter is used for any of the following purposes. Ez tax form 2013 Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. Ez tax form 2013 Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Ez tax form 2013 Providing emergency medical transportation. Ez tax form 2013   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. Ez tax form 2013 For item (1), treat each flight segment as a separate flight. Ez tax form 2013 Fixed-wing aircraft uses. Ez tax form 2013   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. Ez tax form 2013 Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Ez tax form 2013 Providing emergency medical transportation. Ez tax form 2013 The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. Ez tax form 2013   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. Ez tax form 2013 Skydiving. Ez tax form 2013   The tax does not apply to any air transportation exclusively for the purpose of skydiving. Ez tax form 2013 Seaplanes. Ez tax form 2013   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. Ez tax form 2013 Bonus tickets. Ez tax form 2013   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. Ez tax form 2013 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. Ez tax form 2013 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. Ez tax form 2013 However, for a domestic segment that begins or ends in Alaska or Hawaii, a reduced tax per person applies only to departures. Ez tax form 2013 This tax does not apply if all the transportation is subject to the percentage tax, discussed earlier. Ez tax form 2013 It also doesn't apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. Ez tax form 2013 See the Instructions for Form 720 for the tax rates. Ez tax form 2013 Transportation of Property by Air A tax of 6. Ez tax form 2013 25% is imposed on amounts paid (whether in or outside the United States) for transportation of property by air. Ez tax form 2013 The fact that the aircraft may not use public or commercial airports in taking off and landing has no effect on the tax. Ez tax form 2013 The tax applies only to amounts paid to a person engaged in the business of transporting property by air for hire. Ez tax form 2013 The tax applies only to transportation (including layover time and movement of aircraft in deadhead service) that begins and ends in the United States. Ez tax form 2013 Thus, the tax does not apply to transportation of property by air that begins or ends outside the United States. Ez tax form 2013 Exemptions. Ez tax form 2013   The tax on transportation of property by air does not apply in the following situations. Ez tax form 2013 See also Special Rules on Transportation Taxes, later. Ez tax form 2013 Cropdusting and firefighting service. Ez tax form 2013   The tax does not apply to amounts paid for cropdusting or aerial firefighting service. Ez tax form 2013 Exportation. Ez tax form 2013    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. Ez tax form 2013 See Form 1363 for more information. Ez tax form 2013 Certain helicopter and fixed-wing air ambulance uses. Ez tax form 2013   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. Ez tax form 2013   The tax also does not apply to air transportation by helicopter or fixed-wing aircraft for the purpose of providing emergency medical services. Ez tax form 2013 The fixed-wing aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. Ez tax form 2013 Skydiving. Ez tax form 2013   The tax does not apply to any air transportation exclusively for the purpose of skydiving. Ez tax form 2013 Excess baggage. Ez tax form 2013    The tax does not apply to excess baggage accompanying a passenger on an aircraft operated on an established line. Ez tax form 2013 Surtax on fuel used in a fractional ownership program aircraft. Ez tax form 2013   The tax does not apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. Ez tax form 2013 Alaska and Hawaii. Ez tax form 2013   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). Ez tax form 2013 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. Ez tax form 2013 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. Ez tax form 2013 Liability for tax. Ez tax form 2013   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. Ez tax form 2013   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. Ez tax form 2013 Special Rules on Transportation Taxes In certain circumstances, special rules apply to the taxes on transportation of persons and property by air. Ez tax form 2013 Aircraft used by affiliated corporations. Ez tax form 2013   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. Ez tax form 2013 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. Ez tax form 2013 Determine whether an aircraft is available for hire by a nonmember of an affiliated group on a flight-by-flight basis. Ez tax form 2013   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. Ez tax form 2013 Small aircraft. Ez tax form 2013   The taxes do not apply to transportation furnished by an aircraft having a maximum certificated takeoff weight of 6,000 pounds or less. Ez tax form 2013 However, the taxes do apply if the aircraft is operated on an established line. Ez tax form 2013 “Operated on an established line” means the aircraft operates with some degree of regularity between definite points. Ez tax form 2013 However, it does not include any time an aircraft is being operated on a flight that is solely for sightseeing. Ez tax form 2013   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. Ez tax form 2013   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. Ez tax form 2013 Mixed load of persons and property. Ez tax form 2013   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. Ez tax form 2013 The allocation must be reasonable and supported by adequate records. Ez tax form 2013 Credits or refunds. Ez tax form 2013   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. Ez tax form 2013 Alternatively, the person who paid the tax may claim a refund. Ez tax form 2013 For information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Ez tax form 2013 Prev  Up  Next   Home   More Online Publications