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

H&r Block Com

2011 Tax Return Forms1040 Tax Form WorksheetHow To Amend My Taxes OnlineTax Return 2011 DeadlineFreetaxusa20122014 Tax Forms 1040ezCorporation Tax Software2011 Federal Tax FormsTurbotax Premier Federal E File State 2012Irs Amended Tax FormFile Taxes Online Free Federal And StateIndiana State Tax Forms 2011Freetaxusa 2010Free Tax 2007How Do I Amend My 2012 TaxesEz 1040 Form 2011Ammended Tax ReturnState Taxes OnlineEztaxformNeed 2007 TaxesFreetaxreturnsCollege Students Filing TaxesFile Federal And State Income Tax For FreeTurbotax Free FileH & R Block Free Filing2011 Federal Income Tax 1040ezExtensionHow Do I File An Amended Tax ReturnTax Form For 2011H&r Block Free Tax Return1040 Tax Form 2012EzformFree 2006 Tax SoftwareHr Block Online Taxes1040 Ez 2011 FormOnline FilingTax Form 1040x Free DownloadIrs Form 1040x InstructionsFree Tax Usa Com1040ez For 2010

H&r Block Com

H&r block com Index A Additional Medicare Tax, Step 5. H&r block com , Line 18. H&r block com Address change, Change of address. H&r block com Adjustments to income Estimated tax, Adjustments to income. H&r block com Withholding allowances, Adjustments to income (worksheet line 4). H&r block com Worksheet instructions, Deductions and Adjustments Worksheet, Net deductions and adjustments (worksheet line 8). H&r block com AGI, AGI. H&r block com Expected AGI, Expected AGI—Line 1 Aliens Nonresident aliens, Aliens Amended returns, Form Received After Filing, Amended returns. H&r block com Annualized estimated tax worksheets, Worksheet 2-9. H&r block com 2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. H&r block com 2014 Annualized Estimated Tax Worksheet(Continued) Annualized - Capital gains, Worksheet 2-12. H&r block com 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income, Worksheet 2-13. H&r block com 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions, Worksheet 2-10. H&r block com 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends, Worksheet 2-12. H&r block com 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount, Worksheet 2-11. H&r block com 2014 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount Annualized income installment method, Annualized Income Installment Method Capital gains worksheet, underpayment penalty, Worksheet 4-1. H&r block com 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Form 2210, Schedule AI, Annualized Income Installment Method (Schedule AI) Qualified dividends worksheet, underpayment penalty, Worksheet 4-1. H&r block com 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Underpayment penalty, (Schedule AI), Annualized Income Installment Method (Schedule AI) Annuities, Pensions and Annuities Assistance (see Tax help) B Backup withholding, Backup Withholding, Penalties. H&r block com Credit against income tax, Backup withholding. H&r block com C Capital gains and losses Annualized estimated tax, Tax on net capital gain. H&r block com Estimated tax on net capital gain, Tax on net capital gain. H&r block com Qualified dividends, Tax on qualified dividends and capital gains. H&r block com Casualty and theft losses, Itemized deductions (worksheet line 1). H&r block com Waiver of penalty, Waiver of Penalty Change of address, Change of address. H&r block com Change of name, Name changed. H&r block com Charitable contributions, Itemized deductions (worksheet line 1). H&r block com Child and dependent care credit Personal Allowances Worksheet (Form W-4), Child and dependent care credit (worksheet line F). H&r block com Child tax credit Personal Allowances Worksheet (Form W-4), Child tax credit (worksheet line G). H&r block com Claim of right, Itemized deductions (worksheet line 1). H&r block com Commodity credit corporation loans, Federal Payments Community property states, Community property states. H&r block com Compensation, Salaries and Wages Independent contractors, backup withholding, Backup Withholding Supplemental wages, Supplemental Wages Tips, Tips Wages and salaries, Salaries and Wages Crediting of overpayment, Credit an Overpayment Credits 2013 withholding and estimated taxes, Credit for Withholding and Estimated Tax for 2013 Deductions and Adjustments Worksheet (Form W-4), Tax credits (worksheet line 5). H&r block com Estimated tax against income tax, Estimated Tax Excess withholding on social security or railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding Expected taxes and credits, Expected Taxes and Credits— Lines 6–13c Withholding allowances, Tax credits (worksheet line 5). H&r block com Withholding tax, credit for, Withholding Criminal penalties Willfully false or fraudulent Form W-4, Penalties Crop insurance payments, Federal Payments Cumulative wage method of withholding, Cumulative Wage Method D Deductions Home mortgage interest, Itemized deductions (worksheet line 1). H&r block com Worksheet instructions, Deductions and Adjustments Worksheet Dependents Exemptions, Dependents. H&r block com Disabled persons Impairment-related work expenses, Itemized deductions (worksheet line 1). H&r block com Disaster Waiver of penalty, Waiver of Penalty Dividends Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. H&r block com Divorced taxpayers Estimated tax credit, Divorced Taxpayers Form W-4, Single. H&r block com Domestic help, Household workers. H&r block com Definition, Household workers. H&r block com Withholding, Household workers. H&r block com E Earned income credit (EIC), What's New for 2014 Eligible rollover distributions, Eligible Rollover Distributions Employee business expenses Accountable plans, Accountable plan. H&r block com Nonaccountable plans, Nonaccountable plan. H&r block com Reimbursements, Expense allowances. H&r block com Employer Identification Numbers (EINs), Taxpayer identification number. H&r block com Employers Excess withholding on social security and railroad retirement taxes, Two or more employers. H&r block com , Employer's error. H&r block com Repaying withheld tax, Repaying withheld tax. H&r block com Tips, Tips Withholding rules, Rules Your Employer Must Follow Estate beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. H&r block com Estate tax Income in respect of a decedent, Itemized deductions (worksheet line 1). H&r block com Estates Estimated tax, Estates and Trusts Estimated tax Adjustments to income, Adjustments to income. H&r block com Aliens, Aliens, Nonresident aliens. H&r block com Amended tax, Regular Installment Method Annualized income installment method, Annualized Income Installment Method Change in amount, Change in estimated tax. H&r block com Change of address, Change of address. H&r block com Change of name, Name changed. H&r block com Credit against income tax, Estimated Tax Crediting of overpayment, Credit an Overpayment Divorced taxpayers, Divorced Taxpayers Estates and trusts, Estates and Trusts Exemptions, Exemptions—line 4. H&r block com Expected AGI, Expected AGI—Line 1 Expected taxable income, Expected Taxable Income— Lines 2–5 Expected taxes and credits, Expected Taxes and Credits— Lines 6–13c Farmers and fishermen, Farmers and Fishermen, Farmers and fishermen. H&r block com , Farmers and Fishermen Fiscal year taxpayers, Fiscal year taxpayers. H&r block com Higher income individuals, Higher income taxpayers. H&r block com How to figure, How To Figure Estimated Tax, How To Figure Each Payment How to pay, How To Pay Estimated Tax Instructions for Worksheet 2-9, annualized estimated tax, Instructions for the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9) Itemized deductions, Itemized deductions—line 2. H&r block com Married taxpayers, Married Taxpayers Net capital gain, Tax on net capital gain. H&r block com , Tax on net capital gain. H&r block com No standard deduction, No standard deduction. H&r block com Nonresident aliens, Nonresident aliens. H&r block com Overpayment, Credit an Overpayment Payment vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher Payments not required, Estimated Tax Payments Not Required Regular installment method, Regular Installment Method Required annual payment, Required Annual Payment— Line 14c Self-employment income, Self-employment income. H&r block com Separate returns, Separate Returns Sick pay, Estimated tax. H&r block com Standard deduction, Standard deduction—line 2. H&r block com , Line 7. H&r block com Total estimated tax payments, Total Estimated Tax Payments Needed—Line 16a Types of taxes included, Introduction Underpayment penalty, Underpayment penalty. H&r block com , Underpayment Penalty for 2013 When to pay, When To Pay Estimated Tax When to start payments, When To Start Who does not have to pay, Who Does Not Have To Pay Estimated Tax Who must pay, Who Must Pay Estimated Tax Estimated tax worksheets, Worksheets for Chapter 2, Worksheet 2-1. H&r block com 2014 Estimated Tax Worksheet, Worksheet 2-2. H&r block com 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits 2014 annualized estimated tax worksheet, Worksheet 2-9. H&r block com 2014 Annualized Estimated Tax Worksheet Capital gains, tax on, Tax on net capital gain. H&r block com Foreign earned income, Worksheet 2-8. H&r block com 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Form 1040-ES, Worksheet 2-1. H&r block com 2014 Estimated Tax Worksheet Phaseout of itemized deductions, Worksheet 2-5. H&r block com 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Railroad retirement benefits, Worksheet 2-2. H&r block com 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount, Worksheet 2-6. H&r block com 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax, Worksheet 2-3. H&r block com 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits, Worksheet 2-2. H&r block com 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction, Worksheet 2-4. H&r block com 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Excess social security or railroad retirement tax withholding, Excess Social Security or Railroad Retirement Tax Withholding, How to claim refund of excess tier 2 RRTA. H&r block com Nonrailroad employees worksheet, Worksheet for Nonrailroad Employees Railroad employees worksheets, Worksheets for Railroad Employees Exemption from withholding, Exemption From Withholding Claiming, Claiming exemption from withholding. H&r block com Good for only one year, An exemption is good for only 1 year. H&r block com Itemized deductions, Itemizing deductions or claiming exemptions or credits. H&r block com Students, Students. H&r block com Exemptions, Line 10. H&r block com Dependents, Dependents. H&r block com Expected taxable income, Exemptions—line 4. H&r block com Personal Allowances Worksheet, Exemptions (worksheet lines A, C, and D). H&r block com Self, Self. H&r block com Spouse, Spouse. H&r block com Withholding allowances, Withholding Allowances Expenses, Itemized deductions (worksheet line 1). H&r block com Allowances, Expense allowances. H&r block com F Farmers Estimated tax, Special Rules, Farmers and fishermen. H&r block com , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. H&r block com Gross income, Gross income from farming. H&r block com Joint returns, Joint returns. H&r block com Required annual payment, Farmers and fishermen. H&r block com Underpayment penalty, Farmers and fishermen. H&r block com , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. H&r block com Withholding for farmworkers, Farmworkers. H&r block com Figures Tables and figures (see Tables and figures) Fiscal years Estimated tax, Fiscal year taxpayers. H&r block com Farmers and fishermen, Fiscal year farmers and fishermen. H&r block com Withholding tax credit, Fiscal Years (FY) Fishermen Estimated tax, Special Rules, Farmers and fishermen. H&r block com , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. H&r block com Gross income, Gross income from fishing. H&r block com Joint returns, Joint returns. H&r block com Required annual payment, Farmers and fishermen. H&r block com Underpayment penalty, Farmers and fishermen. H&r block com , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. H&r block com Form 1040-ES, Introduction, How To Pay Estimated Tax Form 1040-ES (NR), Aliens Form 1040X, Form Received After Filing Form 1041-ES, Estates and Trusts Form 1099 series, Backup Withholding, The 1099 Series Form 2210, Form 2210. H&r block com , Figuring Your Required Annual Payment (Part I) Form 2210-F, Form 2210-F. H&r block com Form W-2, Form W-2 Form W-2c, Form Not Correct Form W-2G, Form W-2G. H&r block com , Form W-2G Form W-4 worksheets, Completing Form W-4 and Worksheets Completing of, Completing Form W-4 and Worksheets Deductions and adjustments worksheet, Deductions and Adjustments Worksheet IRS withholding calculator, IRS Withholding Calculator. H&r block com Number of allowances claimed, Only one job (worksheet line B). H&r block com Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet Withholding allowances, Completing Form W-4 and Worksheets, Form W-4 worksheets. H&r block com Form W-4, Employee's Allowance Withholding Certificate, Determining Amount of Tax Withheld Using Form W-4 Form W-4P, Periodic Payments Form W-4S, Form W-4S. H&r block com Form W-4V, Unemployment Compensation Form W-7, Taxpayer identification number. H&r block com Form W-9, Withholding rules. H&r block com Fraud Form W-4 statements, Penalties Free tax services, Free help with your tax return. H&r block com Fringe benefits, Taxable Fringe Benefits, More information. H&r block com G Gambling Form W-2G, Form W-2G Losses, Itemized deductions (worksheet line 1). H&r block com , Form W-2G Winnings, Form W-2G Gross income, Gross income. H&r block com Farming, Gross income from farming. H&r block com Fishing, Gross income from fishing. H&r block com H Head of household Personal Allowances Worksheet, Head of household filing status (worksheet line E). H&r block com Withholding allowance, Head of household filing status (worksheet line E). H&r block com Help (see Tax help) Higher income individuals Required annual payment, Higher income taxpayers. H&r block com Underpayment penalty, Higher income taxpayers. H&r block com Household workers, Household workers. H&r block com I Individual retirement arrangements (IRAs), Pensions and Annuities (see also Pensions) Interest income Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. H&r block com IRS withholding calculator, IRS Withholding Calculator. H&r block com Itemized deductions Deductions and Adjustments Worksheet, Itemized deductions (worksheet line 1). H&r block com Estimated tax, expected taxable income, Itemized deductions—line 2. H&r block com Exemption from withholding, Itemizing deductions or claiming exemptions or credits. H&r block com Gambling losses, Itemized deductions (worksheet line 1). H&r block com , Form W-2G J Joint returns Excess withholding on social security and railroad retirement taxes, Joint returns. H&r block com Farmers and fishermen, Joint returns. H&r block com Underpayment penalty, 2012 separate returns and 2013 joint return. H&r block com M Marital status Form W-4 worksheet, Marital Status Withholding rate, Marital Status Married taxpayers, Joint returns. H&r block com (see also Joint returns) Estimated tax, Married Taxpayers Marital status, Married. H&r block com Withholding allowances, Married individuals. H&r block com Medical and dental expenses, Itemized deductions (worksheet line 1). H&r block com Military retirement pay, Military retirees. H&r block com , Periodic Payments Missing children, photographs of, Reminders Multiple jobs Excess social security and railroad retirement withholding, Excess Social Security or Railroad Retirement Tax Withholding Withholding allowances, Multiple jobs. H&r block com N Name change, Name changed. H&r block com Net investment income tax, Step 5. H&r block com , Line 18. H&r block com NIIT, Step 5. H&r block com , Line 18. H&r block com Noncitizens Estimated tax, Aliens Withholding, Single. H&r block com , Employees who are not citizens or residents. H&r block com Nonqualified deferred compensation, Periodic Payments Nonresident aliens Estimated tax, Aliens, Nonresident aliens. H&r block com Individual taxpayer identification numbers (ITINs), Taxpayer identification number. H&r block com O Overpayment Crediting to estimated tax, Credit an Overpayment P Part-year method of withholding, Part-Year Method Patronage dividends Backup withholding, Backup Withholding Payment vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher Penalties Backup withholding, Penalties. H&r block com Underpayment of estimated tax, Underpayment Penalty for 2013 Waiver of underpayment penalty, Waiver of Penalty Willfully false or fraudulent Form W-4, Penalties Withholding allowances, Penalties Pensions, Pensions and Annuities New job, Employee also receiving pension income. H&r block com Rollovers, Eligible Rollover Distributions Wages and salaries withholding rules compared, Withholding rules. H&r block com Personal Allowances Worksheet, Personal Allowances Worksheet, Total personal allowances (worksheet line H). H&r block com Publications (see Tax help) R Railroad retirement benefits Choosing to withhold, Federal Payments Railroad retirement tax Excess withholding, Excess Social Security or Railroad Retirement Tax Withholding, Worksheets for Railroad Employees Refund claims (tier 2), How to claim refund of excess tier 2 RRTA. H&r block com Regular installment method, estimated tax, Regular Installment Method Reimbursements, Expense allowances. H&r block com Excess, Accountable plan. H&r block com Reporting Fringe benefits, How your employer reports your benefits. H&r block com Gambling winnings, Information to give payer. H&r block com Tips to employer, Reporting tips to your employer. H&r block com Required annual payment, Required Annual Payment— Line 14c, Example. H&r block com Retirement plans Pension plans, Pensions and Annuities Pensions, Pensions and Annuities Rollovers, Eligible Rollover Distributions State or local deferred compensation plan payments, Periodic Payments Rollovers, Eligible Rollover Distributions Royalties Backup withholding, Backup Withholding S Salaries, Salaries and Wages Saturday, Sunday, holiday rule, Saturday, Sunday, holiday rule. H&r block com Self-employment tax, Self-employment income. H&r block com Separate returns Estimated tax credit, Separate Returns Underpayment penalty, 2012 joint return and 2013 separate returns. H&r block com Withholding tax credit, Separate Returns Sick pay, Sick Pay, Estimated tax. H&r block com Single marital status, Single. H&r block com Social security benefits Choosing to withhold, Federal Payments Social security taxes Excess withholding, Excess Social Security or Railroad Retirement Tax Withholding Taxpayer identification numbers (TINs), Taxpayer identification number. H&r block com Withholding obligation, Reminders Spouse, Marital Status (see also Married taxpayers) Exemption, Spouse. H&r block com Marital status, Marital Status Personal Allowances Worksheet, Spouse. H&r block com Standard deduction, Standard deduction—line 2. H&r block com , Line 7. H&r block com State and local income taxes and property taxes, Itemized deductions (worksheet line 1). H&r block com State or local deferred compensation plan payments, Periodic Payments Students, Students. H&r block com Supplemental wages, Supplemental Wages T Tables and figures Do you have to pay estimated tax? (Figure 2-A), Exemption from withholding on Form W-4 (Figure 1-A), Railroad retirement, maximum withholding (Table 3-2), Table 3-2. H&r block com Maximum Social Security and RRTA Withholding for 2013 Social security, maximum withholding (Table 3-2), Table 3-2. H&r block com Maximum Social Security and RRTA Withholding for 2013 Worksheets, where to find, Worksheets for Chapter 2 Tax help, How To Get Tax Help Tax Rate Schedules, 2014 Tax Rate Schedules Taxpayer identification numbers (TINs), Taxpayer identification number. H&r block com Tips, Tips, More information. H&r block com Total income, Total income. H&r block com Trust beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. H&r block com TTY/TDD information, How To Get Tax Help Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet U Underpayment penalty, Underpayment Penalty for 2013, Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Actual withholding method, Actual withholding method. H&r block com Amended estimated tax, Underpayment penalty. H&r block com Amended returns, Amended returns. H&r block com Annualized income installment method, Annualized Income Installment Method (Schedule AI) Beneficiaries of estates and trusts, Estate or trust payments of estimated tax. H&r block com Capital gains (Worksheet 4-1), Worksheet 4-1. H&r block com 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Exceptions, Exceptions Farmers and fishermen, Farmers and fishermen. H&r block com , Farmers and Fishermen, Farmers and fishermen. H&r block com Figuring, IRS can figure the penalty for you. H&r block com , Short Method for Figuring the Penalty (Part III), Regular Method for Figuring the Penalty (Part IV) Higher income individuals, Higher income taxpayers. H&r block com Joint returns, 2012 separate returns and 2013 joint return. H&r block com Lowering or eliminating, Lowering or eliminating the penalty. H&r block com Minimum required each period, Minimum required each period. H&r block com No penalty, No penalty. H&r block com No tax liability last year exception, No Tax Liability Last Year Paid through withholding, Paid through withholding. H&r block com , Actual withholding method. H&r block com Penalty figured for each period, Penalty figured separately for each period. H&r block com Penalty thresholds, General Rule Qualified dividends (Worksheet 4-1), Worksheet 4-1. H&r block com 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Required annual payment, Figuring Your Required Annual Payment (Part I) Schedule AI, Annualized Income Installment Method (Schedule AI) Separate returns, 2012 joint return and 2013 separate returns. H&r block com Waiver, Waiver of Penalty When charged, When penalty is charged. H&r block com Unemployment compensation, Unemployment Compensation, Form 1099-G. H&r block com W Wages and salaries, Salaries and Wages Waiver of penalty, Waiver of Penalty Withholding Allowances, Withholding Allowances, Alternative method of figuring withholding allowances. H&r block com , Only one job (worksheet line B). H&r block com Personal Allowances Worksheet, Personal Allowances Worksheet Amended returns, Form Received After Filing Amount of tax withheld, Form W-4, Determining Amount of Tax Withheld Using Form W-4 Annuities, Pensions and Annuities Backup withholding, Backup Withholding Changing, Changing Your Withholding Checking amount of, Checking Your Withholding Choosing not to withhold, Choosing Not To Have Income Tax Withheld Community property states, Community property states. H&r block com Credit against income tax, Withholding Cumulative wage method, Cumulative Wage Method Deductions and adjustments worksheet, Deductions and Adjustments Worksheet Divorced taxpayers, Single. H&r block com Domestic help, Household workers. H&r block com Employers' rules, Rules Your Employer Must Follow Estimated tax, Withholding—line 15. H&r block com Excess social security and railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding Exemption from, Exemption From Withholding Farmworkers, Farmworkers. H&r block com Fiscal years, Fiscal Years (FY) Form received after filing, Form Received After Filing Form W-2, Form W-2 Form W-2c, Form Not Correct Form W-2G, Form W-2G. H&r block com , Form W-2G Form W-4, Determining Amount of Tax Withheld Using Form W-4 Fringe benefits, Taxable Fringe Benefits Gambling winnings, Gambling Winnings, Backup withholding on gambling winnings. H&r block com , Form W-2G Getting right amount of tax withheld, Getting the Right Amount of Tax Withheld, IRS Withholding Calculator. H&r block com Household workers, Household workers. H&r block com Marital status, Marital Status Married taxpayers, Married. H&r block com , Married individuals. H&r block com Multiple jobs, Multiple jobs. H&r block com Noncitizens, Single. H&r block com , Employees who are not citizens or residents. H&r block com Nonperiodic payments, Nonperiodic Payments Part-year method, Part-Year Method Penalties, Penalties Pensions, Pensions and Annuities Periodic payments, Periodic Payments Railroad retirement benefits, Federal Payments Repaying withheld tax, Repaying withheld tax. H&r block com Rollovers, Eligible Rollover Distributions Salaries and wages, Salaries and Wages Separate returns, Separate Returns Sick pay, Sick Pay Single taxpayers, Single. H&r block com Social security (FICA) tax, Reminders, Federal Payments Tips, Tips Types of income, Introduction, Salaries and Wages Underpayment penalty, Paid through withholding. H&r block com , Actual withholding method. H&r block com Unemployment compensation, Unemployment Compensation Worksheet for Form 2210, Part IV, Section B-Figure the Penalty Penalty Worksheet, Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Worksheets (blank) Annualized - Capital gains (Worksheet 2-12), Worksheet 2-12. H&r block com 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income (Worksheet 2-13), Worksheet 2-13. H&r block com 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions (Worksheet 2-10), Worksheet 2-10. H&r block com 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends (Worksheet 2-12), Worksheet 2-12. H&r block com 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount (Worksheet 2-11), Worksheet 2-11. H&r block com 2014 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount Annualized estimated tax (Worksheet 2-9), Worksheet 2-9. H&r block com 2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. H&r block com 2014 Annualized Estimated Tax Worksheet(Continued) Capital gains tax worksheet Worksheet 4-1, Worksheet 4-1. H&r block com 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Dependents (age 65 or older or blind) exemption from withholding (Worksheet 1-4), Worksheet 1-4. H&r block com Exemption From Withholding for Dependents Age 65 or Older or Blind Estimated tax worksheets (Worksheet 2-1), Worksheet 2-1. H&r block com 2014 Estimated Tax Worksheet Foreign earned income (Worksheet 2-8), Worksheet 2-8. H&r block com 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Phaseout of itemized deductions (Worksheet 2-5), Worksheet 2-5. H&r block com 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Qualified dividends Worksheet 4-1, Worksheet 4-1. H&r block com 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Railroad retirement benefits (Worksheet 2-2), Worksheet 2-2. H&r block com 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount (Worksheet 2-6), Worksheet 2-6. H&r block com 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax and deduction (Worksheet 2-3), Worksheet 2-3. H&r block com 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits (Worksheet 2-2), Worksheet 2-2. H&r block com 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction (Worksheet 2-4), Worksheet 2-4. H&r block com 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Prev  Up     Home   More Online Publications
Español

Harry S. Truman Scholarship Foundation

Established by an act of Congress as a living memorial to the former president, the Harry S. Truman Scholarship Foundation provides scholarships to college juniors who demonstrate outstanding potential and who plan to pursue a career in public service.

Contact the Agency or Department

Website: Harry S. Truman Scholarship Foundation

E-mail: (for payment processing inquiries)

Address: 712 Jackson Place, NW
Washington, DC 20006

Phone Number: (202) 395-4831

The H&r Block Com

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