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

Filing 2012 Taxes Late Online

Hr Block Tax FreeIrs Gov FormsStudent Tax Form 1098 TFile Taxes 2008Free Online Tax Return1040x 2012H&r Block My Block2011 Taxes DueAmend Tax Return 2013Where Can I File My 2012 Taxes For FreeHow To Amend Tax Return 2012I Need To Amend My 2012 Tax Return2007 TaxEfile For 2012When To File 1040x1040 Ez OnlineTax Forms 2010E File Tax PreparationState Tax Preparation FreeFederal Income Tax Forms 2011Www Hrblock Com Lp Efile Html &otppartnerid 9012&campaignid Ps_mcm_9012_0011&omnisource Msn Camp028d E Efile Free M Desktop BmmForm 1040ez InstructionsIrs Free File Fillable Forms1040nr Software Free1040a For 2012File Taxes Online Free 2012Military Turbo TaxMypay Dfas Mil MypayFree State Filing Income TaxIrs 1040nrE File IrsE File Tax Extension FreeFederal Tax Forms 1040ezFree 1040ez FormHow To Do Back TaxesFree State Income Tax PreparationHow To File Amended Tax Return For 2012Wwwhrblock ComCan You File 2011 Taxes With 2012Tax Returns 2011

Filing 2012 Taxes Late Online

Filing 2012 taxes late online Publication 503 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. Filing 2012 taxes late online Tax questions. Filing 2012 taxes late online Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 503, such as legislation enacted after it was published, go to www. Filing 2012 taxes late online irs. Filing 2012 taxes late online gov/pub503. Filing 2012 taxes late online Reminders Taxpayer identification number needed for each qualifying person. Filing 2012 taxes late online  You must include on line 2 of Form 2441, Child and Dependent Care Expenses, the name and taxpayer identification number (generally the social security number) of each qualifying person. Filing 2012 taxes late online See Taxpayer identification number under Qualifying Person Test, later. Filing 2012 taxes late online You may have to pay employment taxes. Filing 2012 taxes late online  If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer who has to pay employment taxes. Filing 2012 taxes late online Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. Filing 2012 taxes late online See Employment Taxes for Household Employers, later. Filing 2012 taxes late online Photographs of missing children. Filing 2012 taxes late online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Filing 2012 taxes late online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Filing 2012 taxes late online 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. Filing 2012 taxes late online Introduction This publication explains the tests you must meet to claim the credit for child and dependent care expenses. Filing 2012 taxes late online It explains how to figure and claim the credit. Filing 2012 taxes late online You may be able to claim the credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. Filing 2012 taxes late online The credit can be up to 35% of your expenses. Filing 2012 taxes late online To qualify, you must pay these expenses so you can work or look for work. Filing 2012 taxes late online This publication also discusses some of the employment tax rules for household employers. Filing 2012 taxes late online Dependent care benefits. Filing 2012 taxes late online   If you received any dependent care benefits from your employer during the year, you may be able to exclude from your income all or part of them. Filing 2012 taxes late online You must complete Form 2441, Part III, before you can figure the amount of your credit. Filing 2012 taxes late online See Dependent Care Benefits under How To Figure the Credit, later. Filing 2012 taxes late online Comments and suggestions. Filing 2012 taxes late online   We welcome your comments about this publication and your suggestions for future editions. Filing 2012 taxes late online   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Filing 2012 taxes late online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filing 2012 taxes late online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing 2012 taxes late online   You can send your comments from www. Filing 2012 taxes late online irs. Filing 2012 taxes late online gov/formspubs/. Filing 2012 taxes late online Click on “More Information” and then on “Comment on Tax Forms and Publications. Filing 2012 taxes late online ”   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. Filing 2012 taxes late online Ordering forms and publications. Filing 2012 taxes late online   Visit www. Filing 2012 taxes late online irs. Filing 2012 taxes late online gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Filing 2012 taxes late online Internal Revenue Service 1201 N. Filing 2012 taxes late online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Filing 2012 taxes late online   If you have a tax question, check the information available on IRS. Filing 2012 taxes late online gov or call 1-800-829-1040. Filing 2012 taxes late online We cannot answer tax questions sent to either of the above addresses. Filing 2012 taxes late online Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 926 Household Employer's Tax Guide Form (and Instructions) 2441 Child and Dependent Care Expenses Schedule H (Form 1040) Household Employment Taxes W-10 Dependent Care Provider's Identification and Certification See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. Filing 2012 taxes late online Prev  Up  Next   Home   More Online Publications
Español

Foreign Agricultural Service

The Foreign Agricultural Service helps bring U.S. agricultural products to international markets by prodviding resource and market intelligence assistance to exporters. The Foreign Agricultural Service also assists in the administration of foreign food aid, including helping to boost the agricultural capabilities of aid recipients.

Contact the Agency or Department

Website: Foreign Agricultural Service

Address: Foreign Agricultural Service
1400 Independence Ave SW

Washington, DC 20250

The Filing 2012 Taxes Late Online

Filing 2012 taxes late online 4. Filing 2012 taxes late online   Communications and Air Transportation Taxes Table of Contents Uncollected Tax Report Communications TaxLocal-only service. Filing 2012 taxes late online Private communication service. Filing 2012 taxes late online 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. Filing 2012 taxes late online 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. Filing 2012 taxes late online If you fail to collect and pay over the taxes, you may be liable for the trust fund recovery penalty. Filing 2012 taxes late online See chapter 14, later. Filing 2012 taxes late online 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. Filing 2012 taxes late online 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. Filing 2012 taxes late online Regular method taxpayers. Filing 2012 taxes late online   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. Filing 2012 taxes late online Alternative method taxpayers. Filing 2012 taxes late online   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. Filing 2012 taxes late online See Alternative method in  chapter 11. Filing 2012 taxes late online Where to file. Filing 2012 taxes late online    Do not file the uncollected tax report with Form 720. Filing 2012 taxes late online Instead, mail the report to: Internal Revenue Service Excise Tax Program SE:S:SP:EX MS C9-109 5000 Ellin Rd. Filing 2012 taxes late online  Lanham, MD 20706 Communications Tax A 3% tax is imposed on amounts paid for local telephone service and teletypewriter exchange service. Filing 2012 taxes late online Local telephone service. Filing 2012 taxes late online   This includes access to a local telephone system and the privilege of telephonic quality communication with most people who are part of the system. Filing 2012 taxes late online Local telephone service also includes any facility or services provided in connection with this service. Filing 2012 taxes late online 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. Filing 2012 taxes late online Local-only service. Filing 2012 taxes late online   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. Filing 2012 taxes late online 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. Filing 2012 taxes late online Private communication service. Filing 2012 taxes late online   Private communication service is not local telephone service. Filing 2012 taxes late online Private communication service includes accessory-type services provided in connection with a Centrex, PBX, or other similar system for dual use accessory equipment. Filing 2012 taxes late online 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. Filing 2012 taxes late online Teletypewriter exchange service. Filing 2012 taxes late online   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. Filing 2012 taxes late online Figuring the tax. Filing 2012 taxes late online   The tax is based on the sum of all charges for local telephone service included in the bill. Filing 2012 taxes late online 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. Filing 2012 taxes late online The tax on the remaining items not included in any group is based on the charge for each item separately. Filing 2012 taxes late online Do not include in the tax base state or local sales or use taxes that are separately stated on the taxpayer's bill. Filing 2012 taxes late online Exemptions Payments for certain services or payments from certain users are exempt from the communications tax. Filing 2012 taxes late online Nontaxable service. Filing 2012 taxes late online   Nontaxable service means bundled service and long distance service. Filing 2012 taxes late online Nontaxable service also includes pre-paid telephone cards and pre-paid cellular service. Filing 2012 taxes late online Bundled service. Filing 2012 taxes late online   Bundled service is local and long distance service provided under a plan that does not separately state the charge for the local telephone service. Filing 2012 taxes late online 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. Filing 2012 taxes late online Telecommunications companies provide bundled service for both landlines and wireless (cellular) service. Filing 2012 taxes late online 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. Filing 2012 taxes late online   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. Filing 2012 taxes late online Long distance service. Filing 2012 taxes late online   Long distance service is telephonic quality communication with persons whose telephones are outside the local telephone system of the caller. Filing 2012 taxes late online Pre-paid telephone cards (PTC). Filing 2012 taxes late online   A PTC will be treated as bundled service unless a PTC expressly states it is for local-only service. Filing 2012 taxes late online Generally, the person responsible for collecting the tax is the carrier who transfers the PTC to the transferee. Filing 2012 taxes late online The transferee is the first person that is not a carrier to whom a PTC is transferred by the carrier. Filing 2012 taxes late online The transferee is the person liable for the tax and is eligible to request a credit or refund. Filing 2012 taxes late online For more information, see Regulations section 49. Filing 2012 taxes late online 4251-4. Filing 2012 taxes late online   The holder is the person that purchases a PTC to use and not to resell. Filing 2012 taxes late online Holders are not liable for the tax and cannot request a credit or refund. Filing 2012 taxes late online Pre-paid cellular telephones. Filing 2012 taxes late online   Rules similar to the PTC rules described above apply to pre-paid cellular telephones. Filing 2012 taxes late online The transferee is the person eligible to request the credit or refund. Filing 2012 taxes late online Installation charges. Filing 2012 taxes late online   The tax does not apply to payments received for the installation of any instrument, wire, pole, switchboard, apparatus, or equipment. Filing 2012 taxes late online However, the tax does apply to payments for the repair or replacement of those items incidental to ordinary maintenance. Filing 2012 taxes late online Answering services. Filing 2012 taxes late online   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. Filing 2012 taxes late online Mobile radio telephone service. Filing 2012 taxes late online   The tax does not apply to payments for a two-way radio service that does not provide access to a local telephone system. Filing 2012 taxes late online Coin-operated telephones. Filing 2012 taxes late online   The tax for local telephone service does not apply to payments made for services by inserting coins in public coin-operated telephones. Filing 2012 taxes late online But the tax applies if the coin-operated telephone service is furnished for a guaranteed amount. Filing 2012 taxes late online Figure the tax on the amount paid under the guarantee plus any fixed monthly or other periodic charge. Filing 2012 taxes late online Telephone-operated security systems. Filing 2012 taxes late online   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. Filing 2012 taxes late online In addition, the tax does not apply to any amounts paid for rented communication equipment used in the security system. Filing 2012 taxes late online News services. Filing 2012 taxes late online   The tax on teletypewriter exchange service does not apply to charges for the following news services. Filing 2012 taxes late online Services dealing exclusively with the collection or dissemination of news for or through the public press or radio or television broadcasting. Filing 2012 taxes late online 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. Filing 2012 taxes late online 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). Filing 2012 taxes late online 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. Filing 2012 taxes late online Services not exempted. Filing 2012 taxes late online   The tax applies to amounts paid by members of the news media for local telephone service. Filing 2012 taxes late online International organizations and the American Red Cross. Filing 2012 taxes late online   The tax does not apply to communication services furnished to an international organization or to the American National Red Cross. Filing 2012 taxes late online Nonprofit hospitals. Filing 2012 taxes late online   The tax does not apply to telephone services furnished to income tax-exempt nonprofit hospitals for their use. Filing 2012 taxes late online 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. Filing 2012 taxes late online Nonprofit educational organizations. Filing 2012 taxes late online   The tax does not apply to payments received for services and facilities furnished to a nonprofit educational organization for its use. Filing 2012 taxes late online A nonprofit educational organization is one that satisfies all the following requirements. Filing 2012 taxes late online It normally maintains a regular faculty and curriculum. Filing 2012 taxes late online It normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on. Filing 2012 taxes late online It is exempt from income tax under section 501(a). Filing 2012 taxes late online This includes a school operated by an organization exempt under section 501(c)(3) if the school meets the above qualifications. Filing 2012 taxes late online Qualified blood collector organizations. Filing 2012 taxes late online   The tax does not apply to telephone services furnished to qualified blood collector organizations for their use. Filing 2012 taxes late online 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. Filing 2012 taxes late online Federal, state, and local government. Filing 2012 taxes late online   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. Filing 2012 taxes late online 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. Filing 2012 taxes late online Exemption certificate. Filing 2012 taxes late online   Any form of exemption certificate will be acceptable if it includes all the information required by the Internal Revenue Code and Regulations. Filing 2012 taxes late online See Regulations section 49. Filing 2012 taxes late online 4253-11. Filing 2012 taxes late online File the certificate with the provider of the communication services. Filing 2012 taxes late online An exemption certificate is not required for nontaxable services. Filing 2012 taxes late online   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. Filing 2012 taxes late online The American National Red Cross and other international organizations. Filing 2012 taxes late online Nonprofit hospitals. Filing 2012 taxes late online Nonprofit educational organizations. Filing 2012 taxes late online Qualified blood collector organizations. Filing 2012 taxes late online State and local governments. Filing 2012 taxes late online   The federal government does not have to file any exemption certificate. Filing 2012 taxes late online   All other organizations must furnish exemption certificates when required. Filing 2012 taxes late online 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. Filing 2012 taxes late online Alternatively, the person who paid the tax may claim a refund. Filing 2012 taxes late online For more information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Filing 2012 taxes late online Collectors. Filing 2012 taxes late online   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. Filing 2012 taxes late online These requirements also apply to nontaxable service refunds. Filing 2012 taxes late online Collectors using the regular method for deposits. Filing 2012 taxes late online   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. Filing 2012 taxes late online Collectors using the alternative method for deposits. Filing 2012 taxes late online   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. Filing 2012 taxes late online For more information, see the Instructions for Form 720. Filing 2012 taxes late online 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. Filing 2012 taxes late online Transportation of Persons by Air The tax on transportation of persons by air is made up of the: Percentage tax, and Domestic-segment tax. Filing 2012 taxes late online Percentage tax. Filing 2012 taxes late online   A tax of 7. Filing 2012 taxes late online 5% applies to amounts paid for taxable transportation of persons by air. Filing 2012 taxes late online Amounts paid for transportation include charges for layover or waiting time and movement of aircraft in deadhead service. Filing 2012 taxes late online Mileage awards. Filing 2012 taxes late online   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. Filing 2012 taxes late online For example, this applies to mileage awards purchased by credit card companies, telephone companies, restaurants, hotels, and other businesses. Filing 2012 taxes late online   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. Filing 2012 taxes late online Until regulations are issued, the following rules apply to mileage awards. Filing 2012 taxes late online 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. Filing 2012 taxes late online 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. Filing 2012 taxes late online Therefore, amounts paid to a foreign air carrier for mileage awards are not subject to the tax. Filing 2012 taxes late online 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. Filing 2012 taxes late online 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. Filing 2012 taxes late online Domestic-segment tax. Filing 2012 taxes late online   The domestic-segment tax is a flat dollar amount for each segment of taxable transportation for which an amount is paid. Filing 2012 taxes late online However, see Rural airports, later. Filing 2012 taxes late online A segment is a single takeoff and a single landing. Filing 2012 taxes late online The amount of the domestic-segment tax is in the Instructions for Form 720. Filing 2012 taxes late online Charter flights. Filing 2012 taxes late online    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. Filing 2012 taxes late online Rural airports. Filing 2012 taxes late online   The domestic-segment tax does not apply to a segment to or from a rural airport. Filing 2012 taxes late online 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. Filing 2012 taxes late online   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. Filing 2012 taxes late online   An updated list of rural airports can be found on the Department of Transportation website at www. Filing 2012 taxes late online dot. Filing 2012 taxes late online gov and enter the phrase “Essential Air Service” in the search box. Filing 2012 taxes late online Taxable transportation. Filing 2012 taxes late online   Taxable transportation is transportation by air that meets either of the following tests. Filing 2012 taxes late online 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). Filing 2012 taxes late online 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. Filing 2012 taxes late online Round trip. Filing 2012 taxes late online   A round trip is considered two separate trips. Filing 2012 taxes late online The first trip is from the point of departure to the destination. Filing 2012 taxes late online The second trip is the return trip from that destination. Filing 2012 taxes late online Uninterrupted international air transportation. Filing 2012 taxes late online   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. Filing 2012 taxes late online For a special rule that applies to military personnel, see Exemptions, later. Filing 2012 taxes late online Transportation between the continental U. Filing 2012 taxes late online S. Filing 2012 taxes late online and Alaska or Hawaii. Filing 2012 taxes late online   This transportation is partially exempt from the tax on transportation of persons by air. Filing 2012 taxes late online 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. Filing 2012 taxes late online Leaving or entering occurs when the route of the transportation passes over either the United States border or a point 3 nautical miles (3. Filing 2012 taxes late online 45 statute miles) from low tide on the coast line, or when it leaves a port or station in the 225-mile zone. Filing 2012 taxes late online Therefore, this transportation is subject to the percentage tax on the part of the trip in U. Filing 2012 taxes late online S. Filing 2012 taxes late online airspace, the domestic-segment tax for each domestic segment, and the tax on the use of international air travel facilities, discussed later. Filing 2012 taxes late online Transportation within Alaska or Hawaii. Filing 2012 taxes late online   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. Filing 2012 taxes late online 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). Filing 2012 taxes late online Package tours. Filing 2012 taxes late online   The air transportation taxes apply to “complimentary” air transportation furnished solely to participants in package holiday tours. Filing 2012 taxes late online The amount paid for these package tours includes a charge for air transportation even though it may be advertised as “free. Filing 2012 taxes late online ” This rule also applies to the tax on the use of international air travel facilities, discussed later. Filing 2012 taxes late online Liability for tax. Filing 2012 taxes late online   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. Filing 2012 taxes late online 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. Filing 2012 taxes late online    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. Filing 2012 taxes late online 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. Filing 2012 taxes late online 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. Filing 2012 taxes late online For more information on resellers of air transportation, see Revenue Ruling 2006-52. Filing 2012 taxes late online You can find Revenue Ruling 2006-52 on page 761 of I. Filing 2012 taxes late online R. Filing 2012 taxes late online B. Filing 2012 taxes late online 2006-43 at www. Filing 2012 taxes late online irs. Filing 2012 taxes late online gov/pub/irs-irbs/irb06-43. Filing 2012 taxes late online pdf. Filing 2012 taxes late online   The fact that the aircraft does not use public or commercial airports in taking off and landing has no effect on the tax. Filing 2012 taxes late online But see Certain helicopter uses, later. Filing 2012 taxes late online   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. Filing 2012 taxes late online   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. Filing 2012 taxes late online Exemptions. Filing 2012 taxes late online   The tax on transportation of persons by air does not apply in the following situations. Filing 2012 taxes late online See also Special Rules on Transportation Taxes, later. Filing 2012 taxes late online Military personnel on international trips. Filing 2012 taxes late online   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. Filing 2012 taxes late online 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. Filing 2012 taxes late online The trip must begin or end outside the United States and the 225-mile zone. Filing 2012 taxes late online Certain helicopter uses. Filing 2012 taxes late online   The tax does not apply to air transportation by helicopter if the helicopter is used for any of the following purposes. Filing 2012 taxes late online Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. Filing 2012 taxes late online Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Filing 2012 taxes late online Providing emergency medical transportation. Filing 2012 taxes late online   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. Filing 2012 taxes late online For item (1), treat each flight segment as a separate flight. Filing 2012 taxes late online Fixed-wing aircraft uses. Filing 2012 taxes late online   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. Filing 2012 taxes late online Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Filing 2012 taxes late online Providing emergency medical transportation. Filing 2012 taxes late online The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. Filing 2012 taxes late online   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. Filing 2012 taxes late online Skydiving. Filing 2012 taxes late online   The tax does not apply to any air transportation exclusively for the purpose of skydiving. Filing 2012 taxes late online Seaplanes. Filing 2012 taxes late online   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. Filing 2012 taxes late online Bonus tickets. Filing 2012 taxes late online   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. Filing 2012 taxes late online 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. Filing 2012 taxes late online 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. Filing 2012 taxes late online However, for a domestic segment that begins or ends in Alaska or Hawaii, a reduced tax per person applies only to departures. Filing 2012 taxes late online This tax does not apply if all the transportation is subject to the percentage tax, discussed earlier. Filing 2012 taxes late online It also doesn't apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. Filing 2012 taxes late online See the Instructions for Form 720 for the tax rates. Filing 2012 taxes late online Transportation of Property by Air A tax of 6. Filing 2012 taxes late online 25% is imposed on amounts paid (whether in or outside the United States) for transportation of property by air. Filing 2012 taxes late online The fact that the aircraft may not use public or commercial airports in taking off and landing has no effect on the tax. Filing 2012 taxes late online The tax applies only to amounts paid to a person engaged in the business of transporting property by air for hire. Filing 2012 taxes late online The tax applies only to transportation (including layover time and movement of aircraft in deadhead service) that begins and ends in the United States. Filing 2012 taxes late online Thus, the tax does not apply to transportation of property by air that begins or ends outside the United States. Filing 2012 taxes late online Exemptions. Filing 2012 taxes late online   The tax on transportation of property by air does not apply in the following situations. Filing 2012 taxes late online See also Special Rules on Transportation Taxes, later. Filing 2012 taxes late online Cropdusting and firefighting service. Filing 2012 taxes late online   The tax does not apply to amounts paid for cropdusting or aerial firefighting service. Filing 2012 taxes late online Exportation. Filing 2012 taxes late online    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. Filing 2012 taxes late online See Form 1363 for more information. Filing 2012 taxes late online Certain helicopter and fixed-wing air ambulance uses. Filing 2012 taxes late online   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. Filing 2012 taxes late online   The tax also does not apply to air transportation by helicopter or fixed-wing aircraft for the purpose of providing emergency medical services. Filing 2012 taxes late online The fixed-wing aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. Filing 2012 taxes late online Skydiving. Filing 2012 taxes late online   The tax does not apply to any air transportation exclusively for the purpose of skydiving. Filing 2012 taxes late online Excess baggage. Filing 2012 taxes late online    The tax does not apply to excess baggage accompanying a passenger on an aircraft operated on an established line. Filing 2012 taxes late online Surtax on fuel used in a fractional ownership program aircraft. Filing 2012 taxes late online   The tax does not apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. Filing 2012 taxes late online Alaska and Hawaii. Filing 2012 taxes late online   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). Filing 2012 taxes late online 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. Filing 2012 taxes late online 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. Filing 2012 taxes late online Liability for tax. Filing 2012 taxes late online   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. Filing 2012 taxes late online   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. Filing 2012 taxes late online Special Rules on Transportation Taxes In certain circumstances, special rules apply to the taxes on transportation of persons and property by air. Filing 2012 taxes late online Aircraft used by affiliated corporations. Filing 2012 taxes late online   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. Filing 2012 taxes late online 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. Filing 2012 taxes late online Determine whether an aircraft is available for hire by a nonmember of an affiliated group on a flight-by-flight basis. Filing 2012 taxes late online   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. Filing 2012 taxes late online Small aircraft. Filing 2012 taxes late online   The taxes do not apply to transportation furnished by an aircraft having a maximum certificated takeoff weight of 6,000 pounds or less. Filing 2012 taxes late online However, the taxes do apply if the aircraft is operated on an established line. Filing 2012 taxes late online “Operated on an established line” means the aircraft operates with some degree of regularity between definite points. Filing 2012 taxes late online However, it does not include any time an aircraft is being operated on a flight that is solely for sightseeing. Filing 2012 taxes late online   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. Filing 2012 taxes late online   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. Filing 2012 taxes late online Mixed load of persons and property. Filing 2012 taxes late online   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. Filing 2012 taxes late online The allocation must be reasonable and supported by adequate records. Filing 2012 taxes late online Credits or refunds. Filing 2012 taxes late online   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. Filing 2012 taxes late online Alternatively, the person who paid the tax may claim a refund. Filing 2012 taxes late online For information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Filing 2012 taxes late online Prev  Up  Next   Home   More Online Publications