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How Do I File State Taxes

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How Do I File State Taxes

How do i file state taxes 4. How do i file state taxes   Communications and Air Transportation Taxes Table of Contents Uncollected Tax Report Communications TaxLocal-only service. How do i file state taxes Private communication service. How do i file state taxes 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. How do i file state taxes 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. How do i file state taxes If you fail to collect and pay over the taxes, you may be liable for the trust fund recovery penalty. How do i file state taxes See chapter 14, later. How do i file state taxes 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. How do i file state taxes 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. How do i file state taxes Regular method taxpayers. How do i file state taxes   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. How do i file state taxes Alternative method taxpayers. How do i file state taxes   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. How do i file state taxes See Alternative method in  chapter 11. How do i file state taxes Where to file. How do i file state taxes    Do not file the uncollected tax report with Form 720. How do i file state taxes Instead, mail the report to: Internal Revenue Service Excise Tax Program SE:S:SP:EX MS C9-109 5000 Ellin Rd. How do i file state taxes  Lanham, MD 20706 Communications Tax A 3% tax is imposed on amounts paid for local telephone service and teletypewriter exchange service. How do i file state taxes Local telephone service. How do i file state taxes   This includes access to a local telephone system and the privilege of telephonic quality communication with most people who are part of the system. How do i file state taxes Local telephone service also includes any facility or services provided in connection with this service. How do i file state taxes 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. How do i file state taxes Local-only service. How do i file state taxes   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. How do i file state taxes 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. How do i file state taxes Private communication service. How do i file state taxes   Private communication service is not local telephone service. How do i file state taxes Private communication service includes accessory-type services provided in connection with a Centrex, PBX, or other similar system for dual use accessory equipment. How do i file state taxes 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. How do i file state taxes Teletypewriter exchange service. How do i file state taxes   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. How do i file state taxes Figuring the tax. How do i file state taxes   The tax is based on the sum of all charges for local telephone service included in the bill. How do i file state taxes 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. How do i file state taxes The tax on the remaining items not included in any group is based on the charge for each item separately. How do i file state taxes Do not include in the tax base state or local sales or use taxes that are separately stated on the taxpayer's bill. How do i file state taxes Exemptions Payments for certain services or payments from certain users are exempt from the communications tax. How do i file state taxes Nontaxable service. How do i file state taxes   Nontaxable service means bundled service and long distance service. How do i file state taxes Nontaxable service also includes pre-paid telephone cards and pre-paid cellular service. How do i file state taxes Bundled service. How do i file state taxes   Bundled service is local and long distance service provided under a plan that does not separately state the charge for the local telephone service. How do i file state taxes 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. How do i file state taxes Telecommunications companies provide bundled service for both landlines and wireless (cellular) service. How do i file state taxes 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. How do i file state taxes   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. How do i file state taxes Long distance service. How do i file state taxes   Long distance service is telephonic quality communication with persons whose telephones are outside the local telephone system of the caller. How do i file state taxes Pre-paid telephone cards (PTC). How do i file state taxes   A PTC will be treated as bundled service unless a PTC expressly states it is for local-only service. How do i file state taxes Generally, the person responsible for collecting the tax is the carrier who transfers the PTC to the transferee. How do i file state taxes The transferee is the first person that is not a carrier to whom a PTC is transferred by the carrier. How do i file state taxes The transferee is the person liable for the tax and is eligible to request a credit or refund. How do i file state taxes For more information, see Regulations section 49. How do i file state taxes 4251-4. How do i file state taxes   The holder is the person that purchases a PTC to use and not to resell. How do i file state taxes Holders are not liable for the tax and cannot request a credit or refund. How do i file state taxes Pre-paid cellular telephones. How do i file state taxes   Rules similar to the PTC rules described above apply to pre-paid cellular telephones. How do i file state taxes The transferee is the person eligible to request the credit or refund. How do i file state taxes Installation charges. How do i file state taxes   The tax does not apply to payments received for the installation of any instrument, wire, pole, switchboard, apparatus, or equipment. How do i file state taxes However, the tax does apply to payments for the repair or replacement of those items incidental to ordinary maintenance. How do i file state taxes Answering services. How do i file state taxes   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. How do i file state taxes Mobile radio telephone service. How do i file state taxes   The tax does not apply to payments for a two-way radio service that does not provide access to a local telephone system. How do i file state taxes Coin-operated telephones. How do i file state taxes   The tax for local telephone service does not apply to payments made for services by inserting coins in public coin-operated telephones. How do i file state taxes But the tax applies if the coin-operated telephone service is furnished for a guaranteed amount. How do i file state taxes Figure the tax on the amount paid under the guarantee plus any fixed monthly or other periodic charge. How do i file state taxes Telephone-operated security systems. How do i file state taxes   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. How do i file state taxes In addition, the tax does not apply to any amounts paid for rented communication equipment used in the security system. How do i file state taxes News services. How do i file state taxes   The tax on teletypewriter exchange service does not apply to charges for the following news services. How do i file state taxes Services dealing exclusively with the collection or dissemination of news for or through the public press or radio or television broadcasting. How do i file state taxes 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. How do i file state taxes 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). How do i file state taxes 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. How do i file state taxes Services not exempted. How do i file state taxes   The tax applies to amounts paid by members of the news media for local telephone service. How do i file state taxes International organizations and the American Red Cross. How do i file state taxes   The tax does not apply to communication services furnished to an international organization or to the American National Red Cross. How do i file state taxes Nonprofit hospitals. How do i file state taxes   The tax does not apply to telephone services furnished to income tax-exempt nonprofit hospitals for their use. How do i file state taxes 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. How do i file state taxes Nonprofit educational organizations. How do i file state taxes   The tax does not apply to payments received for services and facilities furnished to a nonprofit educational organization for its use. How do i file state taxes A nonprofit educational organization is one that satisfies all the following requirements. How do i file state taxes It normally maintains a regular faculty and curriculum. How do i file state taxes It normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on. How do i file state taxes It is exempt from income tax under section 501(a). How do i file state taxes This includes a school operated by an organization exempt under section 501(c)(3) if the school meets the above qualifications. How do i file state taxes Qualified blood collector organizations. How do i file state taxes   The tax does not apply to telephone services furnished to qualified blood collector organizations for their use. How do i file state taxes 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. How do i file state taxes Federal, state, and local government. How do i file state taxes   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. How do i file state taxes 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. How do i file state taxes Exemption certificate. How do i file state taxes   Any form of exemption certificate will be acceptable if it includes all the information required by the Internal Revenue Code and Regulations. How do i file state taxes See Regulations section 49. How do i file state taxes 4253-11. How do i file state taxes File the certificate with the provider of the communication services. How do i file state taxes An exemption certificate is not required for nontaxable services. How do i file state taxes   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. How do i file state taxes The American National Red Cross and other international organizations. How do i file state taxes Nonprofit hospitals. How do i file state taxes Nonprofit educational organizations. How do i file state taxes Qualified blood collector organizations. How do i file state taxes State and local governments. How do i file state taxes   The federal government does not have to file any exemption certificate. How do i file state taxes   All other organizations must furnish exemption certificates when required. How do i file state taxes 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. How do i file state taxes Alternatively, the person who paid the tax may claim a refund. How do i file state taxes For more information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. How do i file state taxes Collectors. How do i file state taxes   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. How do i file state taxes These requirements also apply to nontaxable service refunds. How do i file state taxes Collectors using the regular method for deposits. How do i file state taxes   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. How do i file state taxes Collectors using the alternative method for deposits. How do i file state taxes   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. How do i file state taxes For more information, see the Instructions for Form 720. How do i file state taxes 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. How do i file state taxes Transportation of Persons by Air The tax on transportation of persons by air is made up of the: Percentage tax, and Domestic-segment tax. How do i file state taxes Percentage tax. How do i file state taxes   A tax of 7. How do i file state taxes 5% applies to amounts paid for taxable transportation of persons by air. How do i file state taxes Amounts paid for transportation include charges for layover or waiting time and movement of aircraft in deadhead service. How do i file state taxes Mileage awards. How do i file state taxes   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. How do i file state taxes For example, this applies to mileage awards purchased by credit card companies, telephone companies, restaurants, hotels, and other businesses. How do i file state taxes   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. How do i file state taxes Until regulations are issued, the following rules apply to mileage awards. How do i file state taxes 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. How do i file state taxes 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. How do i file state taxes Therefore, amounts paid to a foreign air carrier for mileage awards are not subject to the tax. How do i file state taxes 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. How do i file state taxes 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. How do i file state taxes Domestic-segment tax. How do i file state taxes   The domestic-segment tax is a flat dollar amount for each segment of taxable transportation for which an amount is paid. How do i file state taxes However, see Rural airports, later. How do i file state taxes A segment is a single takeoff and a single landing. How do i file state taxes The amount of the domestic-segment tax is in the Instructions for Form 720. How do i file state taxes Charter flights. How do i file state taxes    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. How do i file state taxes Rural airports. How do i file state taxes   The domestic-segment tax does not apply to a segment to or from a rural airport. How do i file state taxes 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. How do i file state taxes   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. How do i file state taxes   An updated list of rural airports can be found on the Department of Transportation website at www. How do i file state taxes dot. How do i file state taxes gov and enter the phrase “Essential Air Service” in the search box. How do i file state taxes Taxable transportation. How do i file state taxes   Taxable transportation is transportation by air that meets either of the following tests. How do i file state taxes 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). How do i file state taxes 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. How do i file state taxes Round trip. How do i file state taxes   A round trip is considered two separate trips. How do i file state taxes The first trip is from the point of departure to the destination. How do i file state taxes The second trip is the return trip from that destination. How do i file state taxes Uninterrupted international air transportation. How do i file state taxes   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. How do i file state taxes For a special rule that applies to military personnel, see Exemptions, later. How do i file state taxes Transportation between the continental U. How do i file state taxes S. How do i file state taxes and Alaska or Hawaii. How do i file state taxes   This transportation is partially exempt from the tax on transportation of persons by air. How do i file state taxes 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. How do i file state taxes Leaving or entering occurs when the route of the transportation passes over either the United States border or a point 3 nautical miles (3. How do i file state taxes 45 statute miles) from low tide on the coast line, or when it leaves a port or station in the 225-mile zone. How do i file state taxes Therefore, this transportation is subject to the percentage tax on the part of the trip in U. How do i file state taxes S. How do i file state taxes airspace, the domestic-segment tax for each domestic segment, and the tax on the use of international air travel facilities, discussed later. How do i file state taxes Transportation within Alaska or Hawaii. How do i file state taxes   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. How do i file state taxes 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). How do i file state taxes Package tours. How do i file state taxes   The air transportation taxes apply to “complimentary” air transportation furnished solely to participants in package holiday tours. How do i file state taxes The amount paid for these package tours includes a charge for air transportation even though it may be advertised as “free. How do i file state taxes ” This rule also applies to the tax on the use of international air travel facilities, discussed later. How do i file state taxes Liability for tax. How do i file state taxes   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. How do i file state taxes 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. How do i file state taxes    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. How do i file state taxes 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. How do i file state taxes 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. How do i file state taxes For more information on resellers of air transportation, see Revenue Ruling 2006-52. How do i file state taxes You can find Revenue Ruling 2006-52 on page 761 of I. How do i file state taxes R. How do i file state taxes B. How do i file state taxes 2006-43 at www. How do i file state taxes irs. How do i file state taxes gov/pub/irs-irbs/irb06-43. How do i file state taxes pdf. How do i file state taxes   The fact that the aircraft does not use public or commercial airports in taking off and landing has no effect on the tax. How do i file state taxes But see Certain helicopter uses, later. How do i file state taxes   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. How do i file state taxes   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. How do i file state taxes Exemptions. How do i file state taxes   The tax on transportation of persons by air does not apply in the following situations. How do i file state taxes See also Special Rules on Transportation Taxes, later. How do i file state taxes Military personnel on international trips. How do i file state taxes   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. How do i file state taxes 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. How do i file state taxes The trip must begin or end outside the United States and the 225-mile zone. How do i file state taxes Certain helicopter uses. How do i file state taxes   The tax does not apply to air transportation by helicopter if the helicopter is used for any of the following purposes. How do i file state taxes Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. How do i file state taxes Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). How do i file state taxes Providing emergency medical transportation. How do i file state taxes   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. How do i file state taxes For item (1), treat each flight segment as a separate flight. How do i file state taxes Fixed-wing aircraft uses. How do i file state taxes   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. How do i file state taxes Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). How do i file state taxes Providing emergency medical transportation. How do i file state taxes The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. How do i file state taxes   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. How do i file state taxes Skydiving. How do i file state taxes   The tax does not apply to any air transportation exclusively for the purpose of skydiving. How do i file state taxes Seaplanes. How do i file state taxes   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. How do i file state taxes Bonus tickets. How do i file state taxes   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. How do i file state taxes 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. How do i file state taxes 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. How do i file state taxes However, for a domestic segment that begins or ends in Alaska or Hawaii, a reduced tax per person applies only to departures. How do i file state taxes This tax does not apply if all the transportation is subject to the percentage tax, discussed earlier. How do i file state taxes It also doesn't apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. How do i file state taxes See the Instructions for Form 720 for the tax rates. How do i file state taxes Transportation of Property by Air A tax of 6. How do i file state taxes 25% is imposed on amounts paid (whether in or outside the United States) for transportation of property by air. How do i file state taxes The fact that the aircraft may not use public or commercial airports in taking off and landing has no effect on the tax. How do i file state taxes The tax applies only to amounts paid to a person engaged in the business of transporting property by air for hire. How do i file state taxes The tax applies only to transportation (including layover time and movement of aircraft in deadhead service) that begins and ends in the United States. How do i file state taxes Thus, the tax does not apply to transportation of property by air that begins or ends outside the United States. How do i file state taxes Exemptions. How do i file state taxes   The tax on transportation of property by air does not apply in the following situations. How do i file state taxes See also Special Rules on Transportation Taxes, later. How do i file state taxes Cropdusting and firefighting service. How do i file state taxes   The tax does not apply to amounts paid for cropdusting or aerial firefighting service. How do i file state taxes Exportation. How do i file state taxes    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. How do i file state taxes See Form 1363 for more information. How do i file state taxes Certain helicopter and fixed-wing air ambulance uses. How do i file state taxes   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. How do i file state taxes   The tax also does not apply to air transportation by helicopter or fixed-wing aircraft for the purpose of providing emergency medical services. How do i file state taxes The fixed-wing aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. How do i file state taxes Skydiving. How do i file state taxes   The tax does not apply to any air transportation exclusively for the purpose of skydiving. How do i file state taxes Excess baggage. How do i file state taxes    The tax does not apply to excess baggage accompanying a passenger on an aircraft operated on an established line. How do i file state taxes Surtax on fuel used in a fractional ownership program aircraft. How do i file state taxes   The tax does not apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. How do i file state taxes Alaska and Hawaii. How do i file state taxes   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). How do i file state taxes 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. How do i file state taxes 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. How do i file state taxes Liability for tax. How do i file state taxes   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. How do i file state taxes   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. How do i file state taxes Special Rules on Transportation Taxes In certain circumstances, special rules apply to the taxes on transportation of persons and property by air. How do i file state taxes Aircraft used by affiliated corporations. How do i file state taxes   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. How do i file state taxes 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. How do i file state taxes Determine whether an aircraft is available for hire by a nonmember of an affiliated group on a flight-by-flight basis. How do i file state taxes   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. How do i file state taxes Small aircraft. How do i file state taxes   The taxes do not apply to transportation furnished by an aircraft having a maximum certificated takeoff weight of 6,000 pounds or less. How do i file state taxes However, the taxes do apply if the aircraft is operated on an established line. How do i file state taxes “Operated on an established line” means the aircraft operates with some degree of regularity between definite points. How do i file state taxes However, it does not include any time an aircraft is being operated on a flight that is solely for sightseeing. How do i file state taxes   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. How do i file state taxes   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. How do i file state taxes Mixed load of persons and property. How do i file state taxes   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. How do i file state taxes The allocation must be reasonable and supported by adequate records. How do i file state taxes Credits or refunds. How do i file state taxes   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. How do i file state taxes Alternatively, the person who paid the tax may claim a refund. How do i file state taxes For information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. How do i file state taxes Prev  Up  Next   Home   More Online Publications
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How do i file state taxes Publication 534 - Introductory Material Table of Contents Important Change for 1995 Introduction How To Use This Publication Important Change for 1995 Major changes to Publications 534 and 946. How do i file state taxes  This publication, as well as Publication 946,How To Depreciate Property, has been changed. How do i file state taxes Publication 534 has been shortened. How do i file state taxes It no longer contains general information on MACRS and the section 179 deduction. How do i file state taxes It contains a discussion of the accelerated cost recovery system (ACRS), the ACRS Percentage Tables, a discussion of other methods of depreciation, and a limited discussion of listed property. How do i file state taxes We expanded Publication 946 by adding material taken from Publication 534. How do i file state taxes We added more detail to the discussions of the section 179 deduction, the modified accelerated cost recovery system (MACRS), and listed property. How do i file state taxes We replaced the partialMACRS Percentage Tables with the complete ones from Publication 534. How do i file state taxes We also added the Table of Class Lives and Recovery Periods from Publication 534. How do i file state taxes We made these changes to eliminate most of the duplication that existed in the two publications. How do i file state taxes This will save money and make it easier for you to decide which publication you need. How do i file state taxes Use this publication to figure depreciation on property you placed in service before 1987; use Publication 946 to figure depreciation on property you placed in service after 1986. How do i file state taxes Introduction The law allows you to recover your cost in business or income-producing property through yearly tax deductions. How do i file state taxes You do this by depreciating your property, that is, by deducting some of your cost on your tax return each year. How do i file state taxes You can depreciate both tangible property, such as a car, building, or machinery, and certain intangible property, such as a copyright or a patent. How do i file state taxes The amount you can deduct depends on: How much the property cost, When you began using it, How long it will take to recover your cost, and Which of several depreciation methods you use. How do i file state taxes Depreciation defined. How do i file state taxes   Depreciation is a loss in the value of property over the time the property is being used. How do i file state taxes Events that can cause property to depreciate include wear and tear, age, deterioration, and obsolescence. How do i file state taxes You can get back your cost of certain property, such as equipment you use in your business or property used for the production of income by taking deductions for depreciation. How do i file state taxes Black's Law Dictionary Amortization. How do i file state taxes   Amortization is similar to depreciation. How do i file state taxes Using amortization, you can recover your cost or basis in certain property proportionately over a specific number of years or months. How do i file state taxes Examples of costs you can amortize are the costs of starting a business, reforestation, and pollution control facilities. How do i file state taxes You can find information on amortization inchapter 12 of Publication 535, Business Expenses. How do i file state taxes Alternative minimum tax. How do i file state taxes   If you use accelerated depreciation for real property, or personal property that is leased to others, you may be liable for the alternative minimum tax. How do i file state taxes Accelerated depreciation is any method, that allows recovery at a faster rate in the earlier years than the straight line method. How do i file state taxes For more information, you may wish to see the following: Form 6251, Alternative Minimum Tax-Individuals, and Publication 542, Tax Information on Corporations. How do i file state taxes Ordering publications and forms. How do i file state taxes   To order free publications and forms, 1-800-TAX-FORM (1-800-829-3676). How do i file state taxes You can also write to the IRS Forms Distribution Center nearest you. How do i file state taxes Check your income tax package for the address. How do i file state taxes   If you have access to a personal computer and a modem, you can also get many forms and publications electronically. How do i file state taxes See How To Get Forms and Publications in your income tax package for details. How do i file state taxes Telephone help. How do i file state taxes   You can call the IRS with your tax question Monday through Friday during regular business hours. How do i file state taxes Check your telephone book for the local number or you can call1-800-829-1040. How do i file state taxes Telephone help for hearing-impaired persons. How do i file state taxes   If you have access to TDD equipment, you can call 1-800-829-4059 with your tax question or to order forms and publications. How do i file state taxes See your tax package for the hours of operation. How do i file state taxes How To Use This Publication This publication describes the kinds of property that can be depreciated and the methods used to figure depreciation on property placed in service before 1987. How do i file state taxes It is divided into three chapters and contains an appendix. How do i file state taxes Chapter 1 explains the rules for depreciating property under the Accelerated Cost Recovery System (ACRS). How do i file state taxes Chapter 2 explains the rules for depreciating property first used before 1981. How do i file state taxes Chapter 3 explains the rules for listed property. How do i file state taxes Also this chapter defines listed property. How do i file state taxes The appendix contains the ACRS Percentage Tables. How do i file state taxes Prev  Up  Next   Home   More Online Publications