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State Income Tax Help

State Tax PrepState Tax Filing Free OnlineFree State Tax Return EfileFree Irs E File104ez FormWhere Can I Find State Tax Forms1040ez TaxHow To Fill Out Tax Form 1040xH&r Block Free State File CouponIrs Gov Forms 1040xCan I Amend My 2013 Tax ReturnIrs Form 1040vFree 1040ez FormHr Block 2011 Tax SoftwareEfile 1040nr Ez 540nr ShortEfile State Income TaxH&r Block At HomeForm 1040ezTurbo Tax Ez FormHow To File Back Taxes For FreeVita Income Tax Bakersfield CaH&r Block 1040ezHow To File A 2011 Tax Return For FreeFree H & R Block Tax FilingTax Forms OnlineE File Income Tax Return1040 Nr Tax FormTaxs 2012Self Employed TaxesFree Tax Preparation MilitaryEfile 1040nrTax Amend Form2008 TurbotaxWhere File 1040xState Taxes For FreeFile 2010 Taxes OnlineHow To Amend 2010 Tax ReturnHow Do I Ammend My TaxesH&r Block Free Online TaxesNj 1040ez

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SOI Tax Stats - Gift Tax Statistics

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What is the Federal Gift Tax?


 

The Federal gift tax is a tax on the right to transfer property from a living person to other persons or trusts. Reported on Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, data are collected on the donor and recipient of gifts that exceed the annual exclusion. The name of the recipient, recipient's relationship to the donor, type of property, and value of gift are reported, as are the total value of a donor's lifetime gifts and tax computation items.

For information about selected terms and concepts and a description of the data sources and limitations, please visit Gift Tax Study Metadata.

 


 

Statistical Tables

Total Gifts of Donor, Total Gifts, Deductions, Credits, and Net Gift Tax

 

 


SOI Bulletin Articles

These articles are in .PDF format.  Adobe Acrobat® reader

 

2009 Gifts
This article presents data on gifts made during 2009. Donors filed a total of 223,093 returns for 2009, reporting a total of $$37.9 billion in assets transferred to 867,507 donees, primarily children and grandchildren.

2008 Gifts
This article presents data on gifts made during 2008. Donors filed a total of 234,714 returns for 2008, reporting a total of $40.2 billion in assets transferred to 927,554 donees, primarily children and grandchildren.

2007 Gifts
This article describes gifts made during calendar year 2007.  There were a total of 257,485 gift tax returns filed in 2008.  247,932 returns, or 96.3 percent, were nontaxable.  The remaining 9,553 (3.7 percent) were taxable.

Wealth Transfers, 2005 Gifts

This article describes gifts made during calendar year 2005.  A total of $38.5 billion in assets was transferred from donors to donees, or gift recipients.  Only 2.9 percent of returns were taxable, with $1.7 billion in gift tax liability reported.

 

Inter Vivos Wealth Transfers, 1997 Gifts
This article describes gifts made during calendar year 1997.  Like transfers of wealth at death, wealth transfers during life—called inter vivos wealth transfers—are subject to Federal taxation.  Only individual gifts in excess of $10,000 were potentially taxable for Gift Year 1997.

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Page Last Reviewed or Updated: 21-Oct-2013

The State Income Tax Help

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