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Tax Act Online

Filing Amended Tax Return 2009Free Income Tax Filing For SeniorsFile An Extension For 2011 Taxes OnlineFree Income Tax SitesIrs 2012 Tax Forms 1040 EzH&r Block 1040nrState Tax Return EfileTaxes For 2011How To Fill Out A 1040xFree Turbotax 2010 DeluxeTax AdmendmentHow To Amend My 2012 Tax ReturnFile Taxes From 2011How To Amend Your Tax ReturnAmend TaxesState Income Taxes More:label_state_20income_20taxes More:taxesFree Online Tax Filing State And FederalIrs Extention FormState Tax Forms 2011Irs GovI Need 2011 Tax SoftwareMichigan 1040ez 2013Amended Tax ReturnsTurbotax 2011Individual Income Tax Return Resident 2012 N111040 EasyFree E-file 20122012 Amended Tax FormTax Cut FreeForm 1040 Ez 2013H&r Block State Tax ReturnIrs Gov Free File Federal And State TaxesIrs 2010 Tax FormsState Tax Return FormsFiling A Tax ExtentionIrs Gov 1040xH&r Block File TaxesSelf Employed Tax DeductionsFile Amended Tax Return 2012Taxact Online

Tax Act Online

Tax act online Part Two -   Ingresos Los ocho capítulos de esta sección abordan distintos tipos de ingresos. Tax act online Explican cuáles ingresos están y cuáles no están sujetos a impuestos. Tax act online Vea la Parte Tres para información sobre ganancias y pérdidas que se declaran en el Formulario 8949 y el Anexo D (Formulario 1040) y para información que debe saber al vender su vivienda. Tax act online Table of Contents 5. Tax act online   Salarios, Sueldos y Otros IngresosRecordatorio Introduction Useful Items - You may want to see: Remuneración del EmpleadoNiñeras. Tax act online Otras Clases de Remuneración Beneficios Marginales Aportaciones a un Plan de Jubilación Opciones de Compra de Acciones Bienes Restringidos Reglas Especiales para Algunos EmpleadosClero Miembros de Órdenes Religiosas Empleador Extranjero Fuerzas Armadas Voluntarios Beneficios por Enfermedad y LesionesPensiones por Incapacidad Contratos de Seguro de Cuidados a Largo Plazo Compensación del Seguro Obrero Otros Beneficios por Enfermedad y Lesiones 6. Tax act online   Ingresos de PropinasIntroduction Useful Items - You may want to see: Cómo Mantener un Registro Diario de PropinasRegistro electrónico de propinas. Tax act online Cómo Declarar las Propinas a su EmpleadorInforme electrónico de propinas. Tax act online Declaración final. Tax act online Cómo se Declaran las Propinas en la Declaración de Impuestos Asignación de Propinas 7. Tax act online   Ingresos de InteresesRecordatorio Introduction Useful Items - You may want to see: Información General SSN para una cuenta conjunta. Tax act online Cuenta de custodia para su hijo. Tax act online Multa por no facilitar un SSN. Tax act online Cómo se declara la retención adicional. Tax act online Cuenta de ahorros con uno de los padres como fideicomisario. Tax act online Intereses que no se declaran en el Formulario 1099-INT. Tax act online Nominatarios. Tax act online Cantidad incorrecta. Tax act online Requisito de declarar ciertos datos. Tax act online Intereses Sujetos a ImpuestosIntereses sujetos a la multa por retiro prematuro de fondos. Tax act online Préstamo para invertir en un certificado de depósito. Tax act online Bonos de Ahorro de los Estados Unidos Programa de Bonos de Ahorro para Estudios Letras, Pagarés y Bonos del Tesoro de los Estados Unidos Bonos que se Venden Entre las Fechas de Pago de los Intereses Seguros Obligaciones del Gobierno Estatal o Local Descuento de la Emisión Original (OID) Cuándo Se Deben Declarar los Ingresos de InteresesRecibo implícito. Tax act online Cómo se Declaran los Ingresos de InteresesAnexo B (Formulario 1040A o Formulario 1040). Tax act online Cómo declarar los intereses exentos de impuesto. Tax act online Intereses de bonos de ahorro de los EE. Tax act online UU. Tax act online declarados anteriormente. Tax act online 8. Tax act online   Dividendos y Otras DistribucionesRecordatorio Introduction Useful Items - You may want to see: Información GeneralDividendos no declarados en el Formulario 1099-DIV. Tax act online Cómo se le informa del impuesto retenido. Tax act online Nominatarios. Tax act online Dividendos OrdinariosDividendos Calificados Dividendos Utilizados para la Compra de más Acciones Fondos de Inversión del Mercado Monetario Distribuciones de Ganancias de CapitalAjuste a la base. Tax act online Distribuciones que no son DividendosDistribuciones de Liquidación Distribuciones de Acciones y Derechos a Acciones Otras DistribucionesRequisito de declarar ciertos datos. Tax act online Tratamiento del impuesto mínimo alternativo. Tax act online Cómo Declarar el Ingreso de DividendosDeducción de los intereses de inversiones. Tax act online 9. Tax act online   Ingresos y Gastos de AlquilerIntroduction Useful Items - You may want to see: Ingresos de Alquiler Gastos de AlquilerDesocupada mientras está en venta. Tax act online Reparaciones y Mejoras Otros Gastos Propiedad que Pasa a Ser de Alquiler Alquiler de Parte de una Propiedad Alquiler sin Fines de Lucro Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones)Cómo Dividir los Gastos Unidad Habitable Usada como Vivienda Cómo Declarar Ingresos y Deducciones DepreciaciónCambio de método contable para deducir depreciación no declarada. Tax act online Límites sobre las Pérdidas de AlquilerReglas sobre el Monto de Riesgo Límites sobre las Actividades Pasivas Cómo Declarar Ingresos y Gastos de AlquilerAnexo E (Formulario 1040) 10. Tax act online   Planes de Jubilación, Pensiones y AnualidadesQué Hay de Nuevo Recordatorio IntroductionLa Regla General. Tax act online Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés). Tax act online Beneficios de la jubilación del gobierno federal. Tax act online Useful Items - You may want to see: Información GeneralReinversiones en arreglos de ahorros para la jubilación designados Roth IRA dentro del mismo plan. Tax act online Cómo Hacer la Declaración Costo (Inversión en el Contrato) Tributación de Pagos PeriódicosExclusión limitada al costo. Tax act online Exclusión no limitada al costo. Tax act online Método Simplificado Tributación de Pagos no PeriódicosDistribuciones de Suma Global ReinversionesReinversiones en arreglos de ahorros para la jubilación designados Roth IRA dentro del mismo plan. Tax act online Impuestos Adicionales EspecialesImpuesto sobre Distribuciones Prematuras Impuestos sobre Acumulación en Exceso Sobrevivientes y Beneficiarios 11. Tax act online   Beneficios del Seguro Social y Beneficios Equivalentes de la Jubilación para Empleados FerroviariosIntroduction Useful Items - You may want to see: ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios? Cómo Declarar los Beneficios¿Cuánto Está Sujeto a Impuestos? Ejemplos Deducciones Relacionadas con los BeneficiosReintegros Superiores a los Beneficios Brutos 12. Tax act online   Otros IngresosIntroduction Useful Items - You may want to see: Trueque Deudas CanceladasIntereses incluidos en una deuda cancelada. Tax act online Excepciones Anfitrión o Anfitriona Ganancias de un Seguro de VidaCónyuge sobreviviente. Tax act online Ganancias de un Contrato de Dotación Beneficios Acelerados por Fallecimiento Funcionario de Seguridad Pública Fallecido en el Cumplimiento del Deber Ingresos de Sociedades Colectivas Ingresos de Sociedad Anónima de Tipo S Recuperación de FondosRecuperaciones de Deducciones Detalladas Alquileres de Bienes Muebles ReintegrosMétodo 1. Tax act online Método 2. Tax act online RegalíasAgotamiento. Tax act online Carbón y mineral de hierro. Tax act online Venta de participación de bienes. Tax act online Parte de una futura producción vendida. Tax act online Beneficios por DesempleoTipos de compensación por desempleo. Tax act online Programa gubernamental. Tax act online Reintegro de compensación por desempleo. Tax act online Retención de impuestos. Tax act online Reintegro de beneficios. Tax act online Beneficios del Bienestar Social y Otros Beneficios de Asistencia Pública Otros IngresosAngustia emocional. Tax act online Deducción por costos relativos a una demanda por discriminación ilegal. Tax act online Medidas de ahorro de energía. Tax act online Unidad habitable. Tax act online Ingreso actual que se requiere distribuir. Tax act online Ingreso actual que no se requiere distribuir. Tax act online Cómo hacer la declaración. Tax act online Pérdidas. Tax act online Fideicomiso de un cesionario. Tax act online Remuneración para personas que no son empleados. Tax act online Director de una sociedad anónima. Tax act online Representante personal. Tax act online Administrador de una ocupación o negocio de patrimonio en quiebra. Tax act online Notario público. Tax act online Funcionario de distrito electoral. Tax act online Pagos por complejidad del cuidado. Tax act online Mantenimiento del espacio en el hogar. Tax act online Declaración de pagos sujetos a impuestos. Tax act online Loterías y rifas. Tax act online Formulario W-2G. Tax act online Cómo declarar ganancias de juegos y apuestas y mantenimiento de documentación. Tax act online Pensión o arreglo IRA heredado. Tax act online Recompensas o bonificaciones para empleados. Tax act online Premio Pulitzer, Premio Nobel y premios similares. Tax act online Pago por servicios. Tax act online Pagos del Departamento de Asuntos de Veteranos (VA). Tax act online Premios. Tax act online Indemnización por huelga y cierre patronal. Tax act online Prev  Up  Next   Home   More Online Publications
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IRS Live

IRS Live is for the tax pro in the know. A live webinar, IRS Live is a panel discussion among IRS experts and industry professionals aimed at educating tax professionals on the most current and complex tax issues affecting them and their clients. Tax professionals are encouraged to watch the free webinar and submit questions by e-mail during the webinar. Continuing education (CE) credit is often offered for Enrolled Agents who view the live broadcast.

Upcoming Webinars

  • Currently, there are no webinars scheduled.

Other Video Outreach Products

  • The IRS Video portal contains video and audio presentations on topics of interest to small businesses, individuals and tax professionals. You will find video clips of tax topics, archived versions of live panel discussions and webinars. CE credit is not offered for viewing presentations on the IRS Video portal.
  • Webinars for Tax Practitioners are broadcast on a variety of subjects. Webinars for Tax Practitioners are broadcast on a variety of subjects. The webinars are free and often offer CE credit for Enrolled Agents and Registered Tax Return Preparers..

Continuing Education Credit

To receive a certificate of completion, you must:

  • View the live presentation for at least 50 minutes from the start of the program.
  • View the presentation while signed in using the same email address that you used to register (you will not receive credit by watching on someone else's computer). This will confirm your attendance and generate your certificate of completion.
  • Register individually. Groups can not register with one e-mail address and then receive separate certificates. If certificates are needed, each person must register separately.

Certificates of Completion are e-mailed approximately three weeks after the broadcast.

If you are an Enrolled Agent, you must register for the webinar with your PTIN. Your PTIN begins with the letter P followed by eight digits. If you don't supply a PTIN, you will receive a certificate; however, your credit will not be reported to the IRS. Other participants will be sent a certificate and may receive credit if the broadcast meets their organization's or state's CE requirements.

Archived IRS Live Programs - Informative! But not eligible for CE credit.

August 29, 2012 Authorizations: When to use the CheckBox Authorizations, Form 8821 or Form 2848
March 28, 2012 S Corporations: Stock Basis of the Shareholders
Page Last Reviewed or Updated: 13-Mar-2014

The Tax Act Online

Tax act online 4. Tax act online   Communications and Air Transportation Taxes Table of Contents Uncollected Tax Report Communications TaxLocal-only service. Tax act online Private communication service. Tax act online Exemptions Credits or Refunds Air Transportation TaxesTransportation of Persons by Air International Air Travel Facilities Transportation of Property by Air Special Rules on Transportation Taxes Excise taxes are imposed on amounts paid for certain facilities and services. Tax act online If you receive any payment on which tax is imposed, you are required to collect the tax, file returns, and pay the tax over to the government. Tax act online If you fail to collect and pay over the taxes, you may be liable for the trust fund recovery penalty. Tax act online See chapter 14, later. Tax act online Uncollected Tax Report A separate report is required to be filed by collecting agents of communications services and air transportation taxes if the person from whom the facilities or services tax (the tax) is required to be collected (the taxpayer) refuses to pay the tax, or it is impossible for the collecting agent to collect the tax. Tax act online The report must contain the name and address of the taxpayer, the type of facility provided or service rendered, the amount paid for the facility or service (the amount on which the tax is based), and the date paid. Tax act online Regular method taxpayers. Tax act online   For regular method taxpayers, the report must be filed by the due date of the Form 720 on which the tax would have been reported. Tax act online Alternative method taxpayers. Tax act online   For alternative method taxpayers, the report must be filed by the due date of the Form 720 that includes an adjustment to the separate account for the uncollected tax. Tax act online See Alternative method in  chapter 11. Tax act online Where to file. Tax act online    Do not file the uncollected tax report with Form 720. Tax act online Instead, mail the report to: Internal Revenue Service Excise Tax Program SE:S:SP:EX MS C9-109 5000 Ellin Rd. Tax act online  Lanham, MD 20706 Communications Tax A 3% tax is imposed on amounts paid for local telephone service and teletypewriter exchange service. Tax act online Local telephone service. Tax act online   This includes access to a local telephone system and the privilege of telephonic quality communication with most people who are part of the system. Tax act online Local telephone service also includes any facility or services provided in connection with this service. Tax act online The tax applies to lease payments for certain customer premises equipment (CPE) even though the lessor does not also provide access to a local telecommunications system. Tax act online Local-only service. Tax act online   Local-only service is local telephone service as described above, provided under a plan that does not include long distance telephone service or that separately states the charge for local service on the bill to customers. Tax act online Local-only service also includes any facility or services provided in connection with this service, even though these services and facilities may also be used with long-distance service. Tax act online Private communication service. Tax act online   Private communication service is not local telephone service. Tax act online Private communication service includes accessory-type services provided in connection with a Centrex, PBX, or other similar system for dual use accessory equipment. Tax act online However, the charge for the service must be stated separately from the charge for the basic system, and the accessory must function, in whole or in part, in connection with intercommunication among the subscriber's stations. Tax act online Teletypewriter exchange service. Tax act online   This includes access from a teletypewriter or other data station to a teletypewriter exchange system and the privilege of intercommunication by that station with most persons having teletypewriter or other data stations in the same exchange system. Tax act online Figuring the tax. Tax act online   The tax is based on the sum of all charges for local telephone service included in the bill. Tax act online However, if the bill groups individual items for billing and tax purposes, the tax is based on the sum of the individual items within that group. Tax act online The tax on the remaining items not included in any group is based on the charge for each item separately. Tax act online Do not include in the tax base state or local sales or use taxes that are separately stated on the taxpayer's bill. Tax act online Exemptions Payments for certain services or payments from certain users are exempt from the communications tax. Tax act online Nontaxable service. Tax act online   Nontaxable service means bundled service and long distance service. Tax act online Nontaxable service also includes pre-paid telephone cards and pre-paid cellular service. Tax act online Bundled service. Tax act online   Bundled service is local and long distance service provided under a plan that does not separately state the charge for the local telephone service. Tax act online Bundled service includes plans that provide both local and long distance service for either a flat monthly fee or a charge that varies with the elapsed transmission time for which the service is used. Tax act online Telecommunications companies provide bundled service for both landlines and wireless (cellular) service. Tax act online If Voice over Internet Protocol service provides both local and long distance service and the charges are not separately stated, such service is bundled service. Tax act online   The method for sending or receiving a call, such as on a landline telephone, wireless (cellular), or some other method, does not affect whether a service is local-only or bundled. Tax act online Long distance service. Tax act online   Long distance service is telephonic quality communication with persons whose telephones are outside the local telephone system of the caller. Tax act online Pre-paid telephone cards (PTC). Tax act online   A PTC will be treated as bundled service unless a PTC expressly states it is for local-only service. Tax act online Generally, the person responsible for collecting the tax is the carrier who transfers the PTC to the transferee. Tax act online The transferee is the first person that is not a carrier to whom a PTC is transferred by the carrier. Tax act online The transferee is the person liable for the tax and is eligible to request a credit or refund. Tax act online For more information, see Regulations section 49. Tax act online 4251-4. Tax act online   The holder is the person that purchases a PTC to use and not to resell. Tax act online Holders are not liable for the tax and cannot request a credit or refund. Tax act online Pre-paid cellular telephones. Tax act online   Rules similar to the PTC rules described above apply to pre-paid cellular telephones. Tax act online The transferee is the person eligible to request the credit or refund. Tax act online Installation charges. Tax act online   The tax does not apply to payments received for the installation of any instrument, wire, pole, switchboard, apparatus, or equipment. Tax act online However, the tax does apply to payments for the repair or replacement of those items incidental to ordinary maintenance. Tax act online Answering services. Tax act online   The tax does not apply to amounts paid for a private line, an answering service, and a one-way paging or message service if they do not provide access to a local telephone system and the privilege of telephonic communication as part of the local telephone system. Tax act online Mobile radio telephone service. Tax act online   The tax does not apply to payments for a two-way radio service that does not provide access to a local telephone system. Tax act online Coin-operated telephones. Tax act online   The tax for local telephone service does not apply to payments made for services by inserting coins in public coin-operated telephones. Tax act online But the tax applies if the coin-operated telephone service is furnished for a guaranteed amount. Tax act online Figure the tax on the amount paid under the guarantee plus any fixed monthly or other periodic charge. Tax act online Telephone-operated security systems. Tax act online   The tax does not apply to amounts paid for telephones used only to originate calls to a limited number of telephone stations for security entry into a building. Tax act online In addition, the tax does not apply to any amounts paid for rented communication equipment used in the security system. Tax act online News services. Tax act online   The tax on teletypewriter exchange service does not apply to charges for the following news services. Tax act online Services dealing exclusively with the collection or dissemination of news for or through the public press or radio or television broadcasting. Tax act online Services used exclusively in the collection or dissemination of news by a news ticker service furnishing a general news service similar to that of the public press. Tax act online This exemption applies to payments received for messages from one member of the news media to another member (or to or from their bona fide correspondents). Tax act online For the exemption to apply, the charge for these services must be billed in writing to the person paying for the service and that person must certify in writing that the services are used for an exempt purpose. Tax act online Services not exempted. Tax act online   The tax applies to amounts paid by members of the news media for local telephone service. Tax act online International organizations and the American Red Cross. Tax act online   The tax does not apply to communication services furnished to an international organization or to the American National Red Cross. Tax act online Nonprofit hospitals. Tax act online   The tax does not apply to telephone services furnished to income tax-exempt nonprofit hospitals for their use. Tax act online Also, the tax does not apply to amounts paid by these hospitals to provide local telephone service in the homes of their personnel who must be reached during their off-duty hours. Tax act online Nonprofit educational organizations. Tax act online   The tax does not apply to payments received for services and facilities furnished to a nonprofit educational organization for its use. Tax act online A nonprofit educational organization is one that satisfies all the following requirements. Tax act online It normally maintains a regular faculty and curriculum. Tax act online It normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on. Tax act online It is exempt from income tax under section 501(a). Tax act online This includes a school operated by an organization exempt under section 501(c)(3) if the school meets the above qualifications. Tax act online Qualified blood collector organizations. Tax act online   The tax does not apply to telephone services furnished to qualified blood collector organizations for their use. Tax act online A qualified blood collector organization is one that is: Described in section 501(c)(3) and exempt from tax under section 501(a), Primarily engaged in the activity of collecting human blood, Registered with the IRS, and Registered by the Food and Drug Administration to collect blood. Tax act online Federal, state, and local government. Tax act online   The tax does not apply to communication services provided to the government of the United States, the government of any state or its political subdivisions, the District of Columbia, or the United Nations. Tax act online Treat an Indian tribal government as a state for the exemption from the communications tax only if the services involve the exercise of an essential tribal government function. Tax act online Exemption certificate. Tax act online   Any form of exemption certificate will be acceptable if it includes all the information required by the Internal Revenue Code and Regulations. Tax act online See Regulations section 49. Tax act online 4253-11. Tax act online File the certificate with the provider of the communication services. Tax act online An exemption certificate is not required for nontaxable services. Tax act online   The following users that are exempt from the communications tax do not have to file an annual exemption certificate after they have filed the initial certificate to claim an exemption from the communications tax. Tax act online The American National Red Cross and other international organizations. Tax act online Nonprofit hospitals. Tax act online Nonprofit educational organizations. Tax act online Qualified blood collector organizations. Tax act online State and local governments. Tax act online   The federal government does not have to file any exemption certificate. Tax act online   All other organizations must furnish exemption certificates when required. Tax act online Credits or Refunds If tax is collected and paid over for nontaxable services, or for certain services or users exempt from the communications tax, the collector or taxpayer may claim a credit or refund if it has repaid the tax to the person from whom the tax was collected or obtained the consent of that person to the allowance of the credit or refund. Tax act online Alternatively, the person who paid the tax may claim a refund. Tax act online For more information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Tax act online Collectors. Tax act online   The collector may request a credit or refund if it has repaid the tax to the person from whom the tax was collected, or obtained the consent of that person to the allowance of the credit or refund. Tax act online These requirements also apply to nontaxable service refunds. Tax act online Collectors using the regular method for deposits. Tax act online   Collectors using the regular method for deposits must use Form 720X to request a credit or refund if the collector has repaid the tax to the person from whom the tax was collected, or obtained the consent of that person to the allowance of the credit or refund. Tax act online Collectors using the alternative method for deposits. Tax act online   Collectors using the alternative method for deposits must adjust their separate accounts for the credit or refund if it has repaid the tax to the person from whom the tax was collected, or obtained the consent of that person to the allowance of the credit or refund. Tax act online For more information, see the Instructions for Form 720. Tax act online Air Transportation Taxes Taxes are imposed on amounts paid for: Transportation of persons by air, Use of international air travel facilities, and Transportation of property by air. Tax act online Transportation of Persons by Air The tax on transportation of persons by air is made up of the: Percentage tax, and Domestic-segment tax. Tax act online Percentage tax. Tax act online   A tax of 7. Tax act online 5% applies to amounts paid for taxable transportation of persons by air. Tax act online Amounts paid for transportation include charges for layover or waiting time and movement of aircraft in deadhead service. Tax act online Mileage awards. Tax act online   The percentage tax may apply to an amount paid (in cash or in kind) to an air carrier (or any related person) for the right to provide mileage awards for, or other reductions in the cost of, any transportation of persons by air. Tax act online For example, this applies to mileage awards purchased by credit card companies, telephone companies, restaurants, hotels, and other businesses. Tax act online   Generally, the percentage tax does not apply to amounts paid for mileage awards where the mileage awards cannot, under any circumstances, be redeemed for air transportation that is subject to the tax. Tax act online Until regulations are issued, the following rules apply to mileage awards. Tax act online Amounts paid for mileage awards that cannot be redeemed for taxable transportation beginning and ending in the United States are not subject to the tax. Tax act online For this rule, mileage awards issued by a foreign air carrier are considered to be usable only on that foreign air carrier and thus not redeemable for taxable transportation beginning and ending in the United States. Tax act online Therefore, amounts paid to a foreign air carrier for mileage awards are not subject to the tax. Tax act online Amounts paid by an air carrier to a domestic air carrier for mileage awards that can be redeemed for taxable transportation are not subject to the tax to the extent those miles will be awarded in connection with the purchase of taxable transportation. Tax act online Amounts paid by an air carrier to a domestic air carrier for mileage awards that can be redeemed for taxable transportation are subject to the tax to the extent those miles will not be awarded in connection with the purchase of taxable transportation. Tax act online Domestic-segment tax. Tax act online   The domestic-segment tax is a flat dollar amount for each segment of taxable transportation for which an amount is paid. Tax act online However, see Rural airports, later. Tax act online A segment is a single takeoff and a single landing. Tax act online The amount of the domestic-segment tax is in the Instructions for Form 720. Tax act online Charter flights. Tax act online    If an aircraft is chartered, the domestic-segment tax for each segment of taxable transportation is figured by multiplying the tax by the number of passengers transported on the aircraft. Tax act online Rural airports. Tax act online   The domestic-segment tax does not apply to a segment to or from a rural airport. Tax act online An airport is a rural airport for a calendar year if fewer than 100,000 commercial passengers departed from the airport by air during the second preceding calendar year (the 100,000 passenger rule), and one of the following is true: The airport is not located within 75 miles of another airport from which 100,000 or more commercial passengers departed during the second preceding calendar year, The airport was receiving essential air service subsidies as of August 5, 1997, or The airport is not connected by paved roads to another airport. Tax act online   To apply the 100,000 passenger rule to any airport described in (3) above, only count commercial passengers departing from the airport by air on flight segments of at least 100 miles. Tax act online   An updated list of rural airports can be found on the Department of Transportation website at www. Tax act online dot. Tax act online gov and enter the phrase “Essential Air Service” in the search box. Tax act online Taxable transportation. Tax act online   Taxable transportation is transportation by air that meets either of the following tests. Tax act online It begins and ends either in the United States or at any place in Canada or Mexico not more than 225 miles from the nearest point on the continental United States boundary (this is the 225-mile zone). Tax act online It is directly or indirectly from one port or station in the United States to another port or station in the United States, but only if it is not a part of uninterrupted international air transportation, discussed later. Tax act online Round trip. Tax act online   A round trip is considered two separate trips. Tax act online The first trip is from the point of departure to the destination. Tax act online The second trip is the return trip from that destination. Tax act online Uninterrupted international air transportation. Tax act online   This means transportation entirely by air that does not begin and end in the United States or in the 225-mile zone if there is not more than a 12-hour scheduled interval between arrival and departure at any station in the United States. Tax act online For a special rule that applies to military personnel, see Exemptions, later. Tax act online Transportation between the continental U. Tax act online S. Tax act online and Alaska or Hawaii. Tax act online   This transportation is partially exempt from the tax on transportation of persons by air. Tax act online The tax does not apply to the part of the trip between the point at which the route of transportation leaves or enters the continental United States (or a port or station in the 225-mile zone) and the point at which it enters or leaves Hawaii or Alaska. Tax act online Leaving or entering occurs when the route of the transportation passes over either the United States border or a point 3 nautical miles (3. Tax act online 45 statute miles) from low tide on the coast line, or when it leaves a port or station in the 225-mile zone. Tax act online Therefore, this transportation is subject to the percentage tax on the part of the trip in U. Tax act online S. Tax act online airspace, the domestic-segment tax for each domestic segment, and the tax on the use of international air travel facilities, discussed later. Tax act online Transportation within Alaska or Hawaii. Tax act online   The tax on transportation of persons by air applies to the entire fare paid in the case of flights between any of the Hawaiian Islands, and between any ports or stations in the Aleutian Islands or other ports or stations elsewhere in Alaska. Tax act online The tax applies even though parts of the flights may be over international waters or over Canada, if no point on the direct line of transportation between the ports or stations is more than 225 miles from the United States (Hawaii or Alaska). Tax act online Package tours. Tax act online   The air transportation taxes apply to “complimentary” air transportation furnished solely to participants in package holiday tours. Tax act online The amount paid for these package tours includes a charge for air transportation even though it may be advertised as “free. Tax act online ” This rule also applies to the tax on the use of international air travel facilities, discussed later. Tax act online Liability for tax. Tax act online   The person paying for taxable transportation is liable for the tax and, ordinarily, the person receiving the payment collects the tax, files the returns, and pays the tax over to the government. Tax act online However, if payment is made outside the United States for a prepaid order, exchange order, or similar order, the person furnishing the initial transportation provided for under that order must collect the tax. Tax act online    A travel agency that is an independent broker and sells tours on aircraft that it charters must collect the transportation tax, file the returns, and pay the tax over to the government. Tax act online However, a travel agency that sells tours as the agent of an airline must collect the tax and remit it to the airline for the filing of returns and for the payment of the tax over to the government. Tax act online An independent third party that is not under the airline's supervision or control, but is acting on behalf of, and receiving compensation from, a passenger, is not required to collect the tax and pay it to the government. Tax act online For more information on resellers of air transportation, see Revenue Ruling 2006-52. Tax act online You can find Revenue Ruling 2006-52 on page 761 of I. Tax act online R. Tax act online B. Tax act online 2006-43 at www. Tax act online irs. Tax act online gov/pub/irs-irbs/irb06-43. Tax act online pdf. Tax act online   The fact that the aircraft does not use public or commercial airports in taking off and landing has no effect on the tax. Tax act online But see Certain helicopter uses, later. Tax act online   For taxable transportation that begins and ends in the United States, the tax applies regardless of whether the payment is made in or outside the United States. Tax act online   If the tax is not paid when payment for the transportation is made, the air carrier providing the initial segment of the transportation that begins or ends in the United States becomes liable for the tax. Tax act online Exemptions. Tax act online   The tax on transportation of persons by air does not apply in the following situations. Tax act online See also Special Rules on Transportation Taxes, later. Tax act online Military personnel on international trips. Tax act online   When traveling in uniform at their own expense, United States military personnel on authorized leave are deemed to be traveling in uninterrupted international air transportation (defined earlier) even if the scheduled interval between arrival and departure at any station in the United States is actually more than 12 hours. Tax act online However, such personnel must buy their tickets within 12 hours after landing at the first domestic airport and accept the first available accommodation of the type called for by their tickets. Tax act online The trip must begin or end outside the United States and the 225-mile zone. Tax act online Certain helicopter uses. Tax act online   The tax does not apply to air transportation by helicopter if the helicopter is used for any of the following purposes. Tax act online Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. Tax act online Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Tax act online Providing emergency medical transportation. Tax act online   However, during a use described in items (1) or (2), the tax applies if the helicopter takes off from, or lands at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise uses services provided under section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code. Tax act online For item (1), treat each flight segment as a separate flight. Tax act online Fixed-wing aircraft uses. Tax act online   The tax does not apply to air transportation by fixed-wing aircraft if the fixed-wing aircraft is used for any of the following purposes. Tax act online Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Tax act online Providing emergency medical transportation. Tax act online The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. Tax act online   However, during a use described in item (1), the tax applies if the fixed-wing aircraft takes off from, or lands at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise uses services provided under section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code. Tax act online Skydiving. Tax act online   The tax does not apply to any air transportation exclusively for the purpose of skydiving. Tax act online Seaplanes. Tax act online   The tax does not apply to any air transportation by seaplane for any segment consisting of a takeoff from, and a landing on, water if the places where the takeoff and landing occur are not receiving financial assistance from the Airport and Airways Trust Fund. Tax act online Bonus tickets. Tax act online   The tax does not apply to free bonus tickets issued by an airline company to its customers who have satisfied all requirements to qualify for the bonus tickets. Tax act online However, the tax applies to amounts paid by customers for advance bonus tickets when customers have traveled insufficient mileage to fully qualify for the free advance bonus tickets. Tax act online International Air Travel Facilities A tax per person is imposed (whether in or outside the United States) for international flights that begin or end in the United States. Tax act online However, for a domestic segment that begins or ends in Alaska or Hawaii, a reduced tax per person applies only to departures. Tax act online This tax does not apply if all the transportation is subject to the percentage tax, discussed earlier. Tax act online It also doesn't apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. Tax act online See the Instructions for Form 720 for the tax rates. Tax act online Transportation of Property by Air A tax of 6. Tax act online 25% is imposed on amounts paid (whether in or outside the United States) for transportation of property by air. Tax act online The fact that the aircraft may not use public or commercial airports in taking off and landing has no effect on the tax. Tax act online The tax applies only to amounts paid to a person engaged in the business of transporting property by air for hire. Tax act online The tax applies only to transportation (including layover time and movement of aircraft in deadhead service) that begins and ends in the United States. Tax act online Thus, the tax does not apply to transportation of property by air that begins or ends outside the United States. Tax act online Exemptions. Tax act online   The tax on transportation of property by air does not apply in the following situations. Tax act online See also Special Rules on Transportation Taxes, later. Tax act online Cropdusting and firefighting service. Tax act online   The tax does not apply to amounts paid for cropdusting or aerial firefighting service. Tax act online Exportation. Tax act online    The tax does not apply to payments for transportation of property by air in the course of exportation (including to United States possessions) by continuous movement, as evidenced by the execution of Form 1363, Export Exemption Certificate. Tax act online See Form 1363 for more information. Tax act online Certain helicopter and fixed-wing air ambulance uses. Tax act online   The tax does not apply to amounts paid for the use of helicopters in construction to set heating and air conditioning units on roofs of buildings, to dismantle tower cranes, and to aid in construction of power lines and ski lifts. Tax act online   The tax also does not apply to air transportation by helicopter or fixed-wing aircraft for the purpose of providing emergency medical services. Tax act online The fixed-wing aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. Tax act online Skydiving. Tax act online   The tax does not apply to any air transportation exclusively for the purpose of skydiving. Tax act online Excess baggage. Tax act online    The tax does not apply to excess baggage accompanying a passenger on an aircraft operated on an established line. Tax act online Surtax on fuel used in a fractional ownership program aircraft. Tax act online   The tax does not apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. Tax act online Alaska and Hawaii. Tax act online   For transportation of property to and from Alaska and Hawaii, the tax in general does not apply to the portion of the transportation that is entirely outside the continental United States (or the 225-mile zone if the aircraft departs from or arrives at an airport in the 225-mile zone). Tax act online But the tax applies to flights between ports or stations in Alaska and the Aleutian Islands, as well as between ports or stations in Hawaii. Tax act online The tax applies even though parts of the flights may be over international waters or over Canada, if no point on a line drawn from where the route of transportation leaves the United States (Alaska) to where it reenters the United States (Alaska) is more than 225 miles from the United States. Tax act online Liability for tax. Tax act online   The person paying for taxable transportation is liable for the tax and, ordinarily, the person engaged in the business of transporting property by air for hire receives the payment, collects the tax, files the returns, and pays the tax over to the government. Tax act online   If tax is not paid when a payment is made outside the United States, the person furnishing the last segment of taxable transportation collects the tax from the person to whom the property is delivered in the United States. Tax act online Special Rules on Transportation Taxes In certain circumstances, special rules apply to the taxes on transportation of persons and property by air. Tax act online Aircraft used by affiliated corporations. Tax act online   The taxes do not apply to payments received by one member of an affiliated group of corporations from another member for services furnished in connection with the use of an aircraft. Tax act online However, the aircraft must be owned or leased by a member of the affiliated group and cannot be available for hire by a nonmember of the affiliated group. Tax act online Determine whether an aircraft is available for hire by a nonmember of an affiliated group on a flight-by-flight basis. Tax act online   For this rule, an affiliated group of corporations is any group of corporations connected with a common parent corporation through 80% or more of stock ownership. Tax act online Small aircraft. Tax act online   The taxes do not apply to transportation furnished by an aircraft having a maximum certificated takeoff weight of 6,000 pounds or less. Tax act online However, the taxes do apply if the aircraft is operated on an established line. Tax act online “Operated on an established line” means the aircraft operates with some degree of regularity between definite points. Tax act online However, it does not include any time an aircraft is being operated on a flight that is solely for sightseeing. Tax act online   Consider an aircraft to be operated on an established line if it is operated on a charter basis between two cities also served by that carrier on a regularly scheduled basis. Tax act online   Also, the taxes apply if the aircraft is jet-powered, regardless of its maximum certificated takeoff weight or whether or not it is operated on an established line. Tax act online Mixed load of persons and property. Tax act online   If a single amount is paid for air transportation of persons and property, the payment must be allocated between the amount subject to the tax on transportation of persons and the amount subject to the tax on transportation of property. Tax act online The allocation must be reasonable and supported by adequate records. Tax act online Credits or refunds. Tax act online   If tax is collected and paid over for air transportation that is not taxable air transportation, the collector may claim a credit or refund if it has repaid the tax to the person from whom the tax was collected or obtained the consent of that person to the allowance of the credit or refund. Tax act online Alternatively, the person who paid the tax may claim a refund. Tax act online For information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Tax act online Prev  Up  Next   Home   More Online Publications