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Hr block e file 4. Hr block e file   Communications and Air Transportation Taxes Table of Contents Uncollected Tax Report Communications TaxLocal-only service. Hr block e file Private communication service. Hr block e file 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. Hr block e file 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. Hr block e file If you fail to collect and pay over the taxes, you may be liable for the trust fund recovery penalty. Hr block e file See chapter 14, later. Hr block e file 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. Hr block e file 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. Hr block e file Regular method taxpayers. Hr block e file   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. Hr block e file Alternative method taxpayers. Hr block e file   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. Hr block e file See Alternative method in  chapter 11. Hr block e file Where to file. Hr block e file    Do not file the uncollected tax report with Form 720. Hr block e file Instead, mail the report to: Internal Revenue Service Excise Tax Program SE:S:SP:EX MS C9-109 5000 Ellin Rd. Hr block e file  Lanham, MD 20706 Communications Tax A 3% tax is imposed on amounts paid for local telephone service and teletypewriter exchange service. Hr block e file Local telephone service. Hr block e file   This includes access to a local telephone system and the privilege of telephonic quality communication with most people who are part of the system. Hr block e file Local telephone service also includes any facility or services provided in connection with this service. Hr block e file 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. Hr block e file Local-only service. Hr block e file   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. Hr block e file 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. Hr block e file Private communication service. Hr block e file   Private communication service is not local telephone service. Hr block e file Private communication service includes accessory-type services provided in connection with a Centrex, PBX, or other similar system for dual use accessory equipment. Hr block e file 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. Hr block e file Teletypewriter exchange service. Hr block e file   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. Hr block e file Figuring the tax. Hr block e file   The tax is based on the sum of all charges for local telephone service included in the bill. Hr block e file 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. Hr block e file The tax on the remaining items not included in any group is based on the charge for each item separately. Hr block e file Do not include in the tax base state or local sales or use taxes that are separately stated on the taxpayer's bill. Hr block e file Exemptions Payments for certain services or payments from certain users are exempt from the communications tax. Hr block e file Nontaxable service. Hr block e file   Nontaxable service means bundled service and long distance service. Hr block e file Nontaxable service also includes pre-paid telephone cards and pre-paid cellular service. Hr block e file Bundled service. Hr block e file   Bundled service is local and long distance service provided under a plan that does not separately state the charge for the local telephone service. Hr block e file 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. Hr block e file Telecommunications companies provide bundled service for both landlines and wireless (cellular) service. Hr block e file 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. Hr block e file   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. Hr block e file Long distance service. Hr block e file   Long distance service is telephonic quality communication with persons whose telephones are outside the local telephone system of the caller. Hr block e file Pre-paid telephone cards (PTC). Hr block e file   A PTC will be treated as bundled service unless a PTC expressly states it is for local-only service. Hr block e file Generally, the person responsible for collecting the tax is the carrier who transfers the PTC to the transferee. Hr block e file The transferee is the first person that is not a carrier to whom a PTC is transferred by the carrier. Hr block e file The transferee is the person liable for the tax and is eligible to request a credit or refund. Hr block e file For more information, see Regulations section 49. Hr block e file 4251-4. Hr block e file   The holder is the person that purchases a PTC to use and not to resell. Hr block e file Holders are not liable for the tax and cannot request a credit or refund. Hr block e file Pre-paid cellular telephones. Hr block e file   Rules similar to the PTC rules described above apply to pre-paid cellular telephones. Hr block e file The transferee is the person eligible to request the credit or refund. Hr block e file Installation charges. Hr block e file   The tax does not apply to payments received for the installation of any instrument, wire, pole, switchboard, apparatus, or equipment. Hr block e file However, the tax does apply to payments for the repair or replacement of those items incidental to ordinary maintenance. Hr block e file Answering services. Hr block e file   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. Hr block e file Mobile radio telephone service. Hr block e file   The tax does not apply to payments for a two-way radio service that does not provide access to a local telephone system. Hr block e file Coin-operated telephones. Hr block e file   The tax for local telephone service does not apply to payments made for services by inserting coins in public coin-operated telephones. Hr block e file But the tax applies if the coin-operated telephone service is furnished for a guaranteed amount. Hr block e file Figure the tax on the amount paid under the guarantee plus any fixed monthly or other periodic charge. Hr block e file Telephone-operated security systems. Hr block e file   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. Hr block e file In addition, the tax does not apply to any amounts paid for rented communication equipment used in the security system. Hr block e file News services. Hr block e file   The tax on teletypewriter exchange service does not apply to charges for the following news services. Hr block e file Services dealing exclusively with the collection or dissemination of news for or through the public press or radio or television broadcasting. Hr block e file 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. Hr block e file 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). Hr block e file 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. Hr block e file Services not exempted. Hr block e file   The tax applies to amounts paid by members of the news media for local telephone service. Hr block e file International organizations and the American Red Cross. Hr block e file   The tax does not apply to communication services furnished to an international organization or to the American National Red Cross. Hr block e file Nonprofit hospitals. Hr block e file   The tax does not apply to telephone services furnished to income tax-exempt nonprofit hospitals for their use. Hr block e file 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. Hr block e file Nonprofit educational organizations. Hr block e file   The tax does not apply to payments received for services and facilities furnished to a nonprofit educational organization for its use. Hr block e file A nonprofit educational organization is one that satisfies all the following requirements. Hr block e file It normally maintains a regular faculty and curriculum. Hr block e file It normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on. Hr block e file It is exempt from income tax under section 501(a). Hr block e file This includes a school operated by an organization exempt under section 501(c)(3) if the school meets the above qualifications. Hr block e file Qualified blood collector organizations. Hr block e file   The tax does not apply to telephone services furnished to qualified blood collector organizations for their use. Hr block e file 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. Hr block e file Federal, state, and local government. Hr block e file   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. Hr block e file 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. Hr block e file Exemption certificate. Hr block e file   Any form of exemption certificate will be acceptable if it includes all the information required by the Internal Revenue Code and Regulations. Hr block e file See Regulations section 49. Hr block e file 4253-11. Hr block e file File the certificate with the provider of the communication services. Hr block e file An exemption certificate is not required for nontaxable services. Hr block e file   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. Hr block e file The American National Red Cross and other international organizations. Hr block e file Nonprofit hospitals. Hr block e file Nonprofit educational organizations. Hr block e file Qualified blood collector organizations. Hr block e file State and local governments. Hr block e file   The federal government does not have to file any exemption certificate. Hr block e file   All other organizations must furnish exemption certificates when required. Hr block e file 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. Hr block e file Alternatively, the person who paid the tax may claim a refund. Hr block e file For more information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Hr block e file Collectors. Hr block e file   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. Hr block e file These requirements also apply to nontaxable service refunds. Hr block e file Collectors using the regular method for deposits. Hr block e file   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. Hr block e file Collectors using the alternative method for deposits. Hr block e file   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. Hr block e file For more information, see the Instructions for Form 720. Hr block e file 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. Hr block e file Transportation of Persons by Air The tax on transportation of persons by air is made up of the: Percentage tax, and Domestic-segment tax. Hr block e file Percentage tax. Hr block e file   A tax of 7. Hr block e file 5% applies to amounts paid for taxable transportation of persons by air. Hr block e file Amounts paid for transportation include charges for layover or waiting time and movement of aircraft in deadhead service. Hr block e file Mileage awards. Hr block e file   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. Hr block e file For example, this applies to mileage awards purchased by credit card companies, telephone companies, restaurants, hotels, and other businesses. Hr block e file   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. Hr block e file Until regulations are issued, the following rules apply to mileage awards. Hr block e file 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. Hr block e file 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. Hr block e file Therefore, amounts paid to a foreign air carrier for mileage awards are not subject to the tax. Hr block e file 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. Hr block e file 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. Hr block e file Domestic-segment tax. Hr block e file   The domestic-segment tax is a flat dollar amount for each segment of taxable transportation for which an amount is paid. Hr block e file However, see Rural airports, later. Hr block e file A segment is a single takeoff and a single landing. Hr block e file The amount of the domestic-segment tax is in the Instructions for Form 720. Hr block e file Charter flights. Hr block e file    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. Hr block e file Rural airports. Hr block e file   The domestic-segment tax does not apply to a segment to or from a rural airport. Hr block e file 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. Hr block e file   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. Hr block e file   An updated list of rural airports can be found on the Department of Transportation website at www. Hr block e file dot. Hr block e file gov and enter the phrase “Essential Air Service” in the search box. Hr block e file Taxable transportation. Hr block e file   Taxable transportation is transportation by air that meets either of the following tests. Hr block e file 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). Hr block e file 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. Hr block e file Round trip. Hr block e file   A round trip is considered two separate trips. Hr block e file The first trip is from the point of departure to the destination. Hr block e file The second trip is the return trip from that destination. Hr block e file Uninterrupted international air transportation. Hr block e file   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. Hr block e file For a special rule that applies to military personnel, see Exemptions, later. Hr block e file Transportation between the continental U. Hr block e file S. Hr block e file and Alaska or Hawaii. Hr block e file   This transportation is partially exempt from the tax on transportation of persons by air. Hr block e file 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. Hr block e file Leaving or entering occurs when the route of the transportation passes over either the United States border or a point 3 nautical miles (3. Hr block e file 45 statute miles) from low tide on the coast line, or when it leaves a port or station in the 225-mile zone. Hr block e file Therefore, this transportation is subject to the percentage tax on the part of the trip in U. Hr block e file S. Hr block e file airspace, the domestic-segment tax for each domestic segment, and the tax on the use of international air travel facilities, discussed later. Hr block e file Transportation within Alaska or Hawaii. Hr block e file   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. Hr block e file 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). Hr block e file Package tours. Hr block e file   The air transportation taxes apply to “complimentary” air transportation furnished solely to participants in package holiday tours. Hr block e file The amount paid for these package tours includes a charge for air transportation even though it may be advertised as “free. Hr block e file ” This rule also applies to the tax on the use of international air travel facilities, discussed later. Hr block e file Liability for tax. Hr block e file   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. Hr block e file 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. Hr block e file    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. Hr block e file 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. Hr block e file 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. Hr block e file For more information on resellers of air transportation, see Revenue Ruling 2006-52. Hr block e file You can find Revenue Ruling 2006-52 on page 761 of I. Hr block e file R. Hr block e file B. Hr block e file 2006-43 at www. Hr block e file irs. Hr block e file gov/pub/irs-irbs/irb06-43. Hr block e file pdf. Hr block e file   The fact that the aircraft does not use public or commercial airports in taking off and landing has no effect on the tax. Hr block e file But see Certain helicopter uses, later. Hr block e file   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. Hr block e file   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. Hr block e file Exemptions. Hr block e file   The tax on transportation of persons by air does not apply in the following situations. Hr block e file See also Special Rules on Transportation Taxes, later. Hr block e file Military personnel on international trips. Hr block e file   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. Hr block e file 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. Hr block e file The trip must begin or end outside the United States and the 225-mile zone. Hr block e file Certain helicopter uses. Hr block e file   The tax does not apply to air transportation by helicopter if the helicopter is used for any of the following purposes. Hr block e file Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. Hr block e file Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Hr block e file Providing emergency medical transportation. Hr block e file   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. Hr block e file For item (1), treat each flight segment as a separate flight. Hr block e file Fixed-wing aircraft uses. Hr block e file   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. Hr block e file Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Hr block e file Providing emergency medical transportation. Hr block e file The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. Hr block e file   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. Hr block e file Skydiving. Hr block e file   The tax does not apply to any air transportation exclusively for the purpose of skydiving. Hr block e file Seaplanes. Hr block e file   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. Hr block e file Bonus tickets. Hr block e file   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. Hr block e file 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. Hr block e file 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. Hr block e file However, for a domestic segment that begins or ends in Alaska or Hawaii, a reduced tax per person applies only to departures. Hr block e file This tax does not apply if all the transportation is subject to the percentage tax, discussed earlier. Hr block e file It also doesn't apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. Hr block e file See the Instructions for Form 720 for the tax rates. Hr block e file Transportation of Property by Air A tax of 6. Hr block e file 25% is imposed on amounts paid (whether in or outside the United States) for transportation of property by air. Hr block e file The fact that the aircraft may not use public or commercial airports in taking off and landing has no effect on the tax. Hr block e file The tax applies only to amounts paid to a person engaged in the business of transporting property by air for hire. Hr block e file The tax applies only to transportation (including layover time and movement of aircraft in deadhead service) that begins and ends in the United States. Hr block e file Thus, the tax does not apply to transportation of property by air that begins or ends outside the United States. Hr block e file Exemptions. Hr block e file   The tax on transportation of property by air does not apply in the following situations. Hr block e file See also Special Rules on Transportation Taxes, later. Hr block e file Cropdusting and firefighting service. Hr block e file   The tax does not apply to amounts paid for cropdusting or aerial firefighting service. Hr block e file Exportation. Hr block e file    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. Hr block e file See Form 1363 for more information. Hr block e file Certain helicopter and fixed-wing air ambulance uses. Hr block e file   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. Hr block e file   The tax also does not apply to air transportation by helicopter or fixed-wing aircraft for the purpose of providing emergency medical services. Hr block e file The fixed-wing aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. Hr block e file Skydiving. Hr block e file   The tax does not apply to any air transportation exclusively for the purpose of skydiving. Hr block e file Excess baggage. Hr block e file    The tax does not apply to excess baggage accompanying a passenger on an aircraft operated on an established line. Hr block e file Surtax on fuel used in a fractional ownership program aircraft. Hr block e file   The tax does not apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. Hr block e file Alaska and Hawaii. Hr block e file   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). Hr block e file 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. Hr block e file 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. Hr block e file Liability for tax. Hr block e file   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. Hr block e file   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. Hr block e file Special Rules on Transportation Taxes In certain circumstances, special rules apply to the taxes on transportation of persons and property by air. Hr block e file Aircraft used by affiliated corporations. Hr block e file   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. Hr block e file 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. Hr block e file Determine whether an aircraft is available for hire by a nonmember of an affiliated group on a flight-by-flight basis. Hr block e file   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. Hr block e file Small aircraft. Hr block e file   The taxes do not apply to transportation furnished by an aircraft having a maximum certificated takeoff weight of 6,000 pounds or less. Hr block e file However, the taxes do apply if the aircraft is operated on an established line. Hr block e file “Operated on an established line” means the aircraft operates with some degree of regularity between definite points. Hr block e file However, it does not include any time an aircraft is being operated on a flight that is solely for sightseeing. Hr block e file   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. Hr block e file   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. Hr block e file Mixed load of persons and property. Hr block e file   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. Hr block e file The allocation must be reasonable and supported by adequate records. Hr block e file Credits or refunds. Hr block e file   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. Hr block e file Alternatively, the person who paid the tax may claim a refund. Hr block e file For information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Hr block e file Prev  Up  Next   Home   More Online Publications
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Hr block e file Publication 901 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Hr block e file How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Hr block e file By selecting the method that is best for you, you will have quick and easy access to tax help. Hr block e file Free help with your tax return. Hr block e file   Free help in preparing your return is available nationwide from IRS-certified volunteers. Hr block e file The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. Hr block e file The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Hr block e file Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Hr block e file Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Hr block e file To find the nearest VITA or TCE site, visit IRS. Hr block e file gov or call 1-800-906-9887 or 1-800-829-1040. Hr block e file   As part of the TCE program, AARP offers the Tax-Aide counseling program. Hr block e file To find the nearest AARP Tax-Aide site, visit AARP's website at www. Hr block e file aarp. Hr block e file org/money/taxaide or call 1-888-227-7669. Hr block e file   For more information on these programs, go to IRS. Hr block e file gov and enter “VITA” in the search box. Hr block e file Internet. Hr block e file You can access the IRS website at IRS. Hr block e file gov 24 hours a day, 7 days a week to: E-file your return. Hr block e file Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Hr block e file Check the status of your 2012 refund. Hr block e file Go to IRS. Hr block e file gov and click on Where’s My Refund. Hr block e file Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Hr block e file If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Hr block e file Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Hr block e file Where's My Refund? has a new look this year! The tool will include a tracker that displays progress through three stages: (1) return received, (2) refund approved, and (3) refund sent. Hr block e file Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Hr block e file So in a change from previous filing seasons, you won't get an estimated refund date right away. Hr block e file Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Hr block e file You can obtain a free transcript online at IRS. Hr block e file gov by clicking on Order a Return or Account Transcript under “Tools. Hr block e file ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. Hr block e file You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code. Hr block e file Download forms, including talking tax forms, instructions, and publications. Hr block e file Order IRS products. Hr block e file Research your tax questions. Hr block e file Search publications by topic or keyword. Hr block e file Use the Internal Revenue Code, regulations, or other official guidance. Hr block e file View Internal Revenue Bulletins (IRBs) published in the last few years. Hr block e file Figure your withholding allowances using the IRS Withholding Calculator at www. Hr block e file irs. Hr block e file gov/individuals. Hr block e file Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. Hr block e file gov by typing Alternative Minimum Tax Assistant in the search box. Hr block e file Sign up to receive local and national tax news by email. Hr block e file Get information on starting and operating a small business. Hr block e file Phone. Hr block e file Many services are available by phone. Hr block e file   Ordering forms, instructions, and publications. Hr block e file Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions (limited to 5 years). Hr block e file You should receive your order within 10 days. Hr block e file Asking tax questions. Hr block e file Call the IRS with your tax questions at 1-800-829-1040. Hr block e file Solving problems. Hr block e file You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). Hr block e file An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Hr block e file Call your local Taxpayer Assistance Center for an appointment. Hr block e file To find the number, go to www. Hr block e file irs. Hr block e file gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Hr block e file TTY/TDD equipment. Hr block e file If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Hr block e file The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. Hr block e file These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Hr block e file gsa. Hr block e file gov/fedrelay. Hr block e file TeleTax topics. Hr block e file Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Hr block e file Checking the status of your 2012 refund. Hr block e file To check the status of your 2012 refund, call 1-800-829-1954 or 1-800-829-4477 (automated Where's My Refund? information 24 hours a day, 7 days a week). Hr block e file Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Hr block e file If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Hr block e file Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Hr block e file Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Hr block e file Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Hr block e file Evaluating the quality of our telephone services. Hr block e file To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Hr block e file One method is for a second IRS representative to listen in on or record random telephone calls. Hr block e file Another is to ask some callers to complete a short survey at the end of the call. Hr block e file Walk-in. Hr block e file Some products and services are available on a walk-in basis. Hr block e file   Products. Hr block e file You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Hr block e file Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Hr block e file Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Hr block e file Services. Hr block e file You can walk in to your local TAC most business days for personal, face-to-face tax help. Hr block e file An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Hr block e file If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Hr block e file No appointment is necessary—just walk in. Hr block e file Before visiting, check www. Hr block e file irs. Hr block e file gov/localcontacts for hours of operation and services provided. Hr block e file If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested by calling your local TAC. Hr block e file You can leave a message and a representative will call you back within 2 business days. Hr block e file All other issues will be handled without an appointment. Hr block e file To call your local TAC, go to  www. Hr block e file irs. Hr block e file gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Hr block e file Mail. Hr block e file You can send your order for forms, instructions, and publications to the address below. Hr block e file You should receive a response within 10 days after your request is received. Hr block e file  Internal Revenue Service 1201 N. Hr block e file Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Hr block e file   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Hr block e file Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Hr block e file TAS offers free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Hr block e file Remember, the worst thing you can do is nothing at all. Hr block e file   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Hr block e file You face (or your business is facing) an immediate threat of adverse action. Hr block e file You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Hr block e file   If you qualify for help, they will do everything they can to get your problem resolved. Hr block e file You will be assigned to one advocate who will be with you at every turn. Hr block e file TAS has offices in every state, the District of Columbia, and Puerto Rico. Hr block e file Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. Hr block e file And its services are always free. Hr block e file   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Hr block e file The TAS tax toolkit at www. Hr block e file TaxpayerAdvocate. Hr block e file irs. Hr block e file gov can help you understand these rights. Hr block e file   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Hr block e file irs. Hr block e file gov/advocate. Hr block e file You can also call the toll-free number at 1-877-777-4778. Hr block e file Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. Hr block e file These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Hr block e file gsa. Hr block e file gov/fedrelay. Hr block e file   TAS also handles large-scale or systemic problems that affect many taxpayers. Hr block e file If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. Hr block e file irs. Hr block e file gov/advocate. Hr block e file Low Income Taxpayer Clinics (LITCs). Hr block e file   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Hr block e file Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Hr block e file These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Hr block e file Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Hr block e file For more information and to find a clinic near you, see the LITC page on www. Hr block e file irs. Hr block e file gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Hr block e file This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. Hr block e file Free tax services. Hr block e file   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Hr block e file Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Hr block e file The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Hr block e file The majority of the information and services listed in this publication are available to you free of charge. Hr block e file If there is a fee associated with a resource or service, it is listed in the publication. Hr block e file   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Hr block e file DVD for tax products. Hr block e file You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Hr block e file Prior-year forms, instructions, and publications. Hr block e file Tax Map: an electronic research tool and finding aid. Hr block e file Tax law frequently asked questions. Hr block e file Tax Topics from the IRS telephone response system. Hr block e file Internal Revenue Code—Title 26 of the U. Hr block e file S. Hr block e file Code. Hr block e file Links to other Internet-based tax research materials. Hr block e file Fill-in, print, and save features for most tax forms. Hr block e file Internal Revenue Bulletins. Hr block e file Toll-free and email technical support. Hr block e file Two releases during the year. Hr block e file  – The first release will ship the beginning of January 2013. Hr block e file  – The final release will ship the beginning of March 2013. Hr block e file Purchase the DVD from National Technical Information Service (NTIS) at www. Hr block e file irs. Hr block e file gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Hr block e file Prev  Up  Next   Home   More Online Publications