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1040ez Book

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1040ez Book

1040ez book Publication 17(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Recordatorios IntroductionIconos. 1040ez book Para pedir formularios y publicaciones. 1040ez book Preguntas sobre los impuestos. 1040ez book Todo material en esta publicación puede ser reimpreso gratuitamente. 1040ez book Una referencia a El Impuesto Federal sobre los Ingresos (2013) sería apropiada. 1040ez book Las explicaciones y ejemplos en esta publicación representan la interpretación del Servicio de Impuestos Internos (IRS, por sus siglas en inglés) con respecto a: Leyes tributarias promulgadas por el Congreso de los Estados Unidos, Reglamentos del Departamento del Tesoro de los Estados Unidos y Decisiones de los tribunales. 1040ez book Sin embargo, la información provista no abarca cada situación y no se presenta con la intención de reemplazar la ley o cambiar su significado. 1040ez book Esta publicación abarca ciertos temas sobre los cuales un tribunal puede haber dictado un fallo más favorable para los contribuyentes que la interpretación hecha por el IRS. 1040ez book Hasta que estas interpretaciones divergentes sean resueltas por fallos o decretos de un tribunal superior o de alguna otra manera, esta publicación continuará presentando las interpretaciones hechas por el IRS. 1040ez book Todos los contribuyentes tienen derechos importantes cuando tratan con el IRS. 1040ez book Estos derechos están descritos en la sección titulada Derechos del Contribuyente , al final de esta publicación. 1040ez book Qué Hay de Nuevo Esta sección resume ciertos cambios tributarios importantes que entraron en vigor en el año 2013. 1040ez book La mayor parte de estos cambios se abordan en más detalle en esta publicación. 1040ez book Acontecimientos futuros. 1040ez book  Si desea obtener la información más reciente sobre temas de ley tributaria que se explican en esta publicación, incluyendo toda información sobre legislación tributaria, acceda a www. 1040ez book irs. 1040ez book gov/pub17sp. 1040ez book Impuesto Adicional del Medicare. 1040ez book  Comenzando en el año 2013, le corresponderá un Impuesto Adicional del Medicare de 0. 1040ez book 9% sobre los salarios, la compensación por jubilación ferroviaria (RRTA, por sus siglas en inglés) y el ingreso sobre el trabajo por cuenta propia que están sujetos al impuesto al Medicare. 1040ez book El impuesto corresponde si estos ingresos son mayores que: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. 1040ez book Si desea más información, vea el Formulario 8959 y sus Instrucciones, disponibles en inglés. 1040ez book Impuesto sobre los ingresos netos de inversión. 1040ez book  Comenzando en el año 2013, usted podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). 1040ez book Este impuesto es el 3. 1040ez book 8% de la cantidad menor entre (a) su ingreso neto de inversión o (b) la cantidad en exceso de su ingreso bruto ajustado modificado sobre: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o si es viudo calificado o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. 1040ez book Si desea más información, vea el Formulario 8960 y sus Instrucciones, disponibles en inglés. 1040ez book Cambio en las tasas tributarias. 1040ez book  La tasa tributaria mayor es de 39. 1040ez book 6%. 1040ez book Si desea más información, vea la Hoja de Trabajo para el Cálculo del Impuesto del Año 2013 o las Tasas Impositivas de 2013 , las cuales se encuentran al final de esta publicación. 1040ez book Tasa tributaria sobre las ganancias netas de capital y dividendos calificados. 1040ez book  La tasa tributaria máxima de 15% sobre las ganancias netas de capital y los dividendos calificados ha aumentado a 20% para algunos contribuyentes. 1040ez book Vea el capítulo 16 . 1040ez book Gastos médicos y dentales. 1040ez book  Usted puede deducir solamente la parte de sus gastos médicos y dentales que sea mayor que el 10% de su ingreso bruto ajustado (7. 1040ez book 5% si usted o su cónyuge tiene 65 años de edad o más). 1040ez book Vea el capítulo 21 . 1040ez book Aumento de la cantidad de la exención personal para determinados contribuyentes. 1040ez book  La exención personal que le corresponde a usted ha aumentado a $3,900. 1040ez book Pero, esta cantidad se reduce si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. 1040ez book Vea el capítulo 3 . 1040ez book Límite sobre las deducciones detalladas. 1040ez book  Usted puede que no tenga derecho de deducir todas sus deducciones detalladas si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. 1040ez book Vea el capítulo 29 . 1040ez book Matrimonio entre el mismo sexo. 1040ez book  Si tiene un cónyuge de su mismo sexo con quien usted se casó en un estado (o jurisdicción o país extranjero) que reconoce el matrimonio entre personas del mismo sexo, usted y su cónyuge tienen que utilizar el estado civil para efectos de la declaración de casados que presentan una declaración conjunta o casado que presenta la declaración por separado en su declaración del año 2013. 1040ez book Utilice uno de estos estados civiles para efectos de la declaración aunque usted y su cónyuge en la actualidad vivan en un estado (o jurisdicción o país extranjero) en donde no se reconozca el matrimonio entre personas del mismo sexo. 1040ez book Vea el capítulo 2 . 1040ez book Si reúne ciertos requisitos, quizás podría presentar declaraciones enmendadas para cambiar su estado civil para efectos de la declaración para algunos años anteriores. 1040ez book Si desea saber más detalles sobre declaraciones enmendadas, vea el capítulo 1 . 1040ez book Cuenta flexible de ahorros para gastos médicos (FSA, por sus siglas en inglés). 1040ez book  Comenzando con los años del plan después de 2012, usted no puede hacer aportaciones mediante la reducción de salarios mayores de $2,500 a cuentas flexibles de ahorros para gastos médicos (FSA, por sus siglas en inglés). 1040ez book Vea el capítulo 5 . 1040ez book Créditos tributarios que vencen. 1040ez book  El crédito por vehículo eléctrico enchufable y la parte reembolsable del crédito del impuesto mínimo de años anteriores ha vencido. 1040ez book Usted no puede reclamar ninguno de éstos en su declaración del año 2013. 1040ez book Vea el capítulo 37 . 1040ez book Esquemas de inversión de tipo Ponzi. 1040ez book  Hay nuevas reglas sobre cómo reclamar una deducción en el Formulario 4684, en inglés, debido a una pérdida por robo por un esquema de inversión de tipo Ponzi. 1040ez book Vea el capítulo 25 . 1040ez book Método simplificado para la deducción por oficina en el hogar. 1040ez book  Si usted puede tomar una deducción por tener una oficina en su hogar, quizás pueda utilizar un método simplificado para calcular dicha deducción. 1040ez book Vea la Publicación 587, disponible en inglés. 1040ez book Tarifas estándar por milla. 1040ez book  Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para uso comercial ha aumentado a 56½ centavos por milla. 1040ez book Vea el capítulo 26 . 1040ez book Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil por razones médicas ha aumentado a 24 centavos por milla. 1040ez book Vea el capítulo 21 . 1040ez book Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para determinar los gastos de mudanza ha aumentado a 24 centavos por milla. 1040ez book Vea la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. 1040ez book Recordatorios A continuación aparecen recordatorios importantes y otros asuntos que le podrían ayudar a presentar su declaración de impuestos del año 2013. 1040ez book Muchos de estos asuntos se explican más adelante en esta publicación. 1040ez book Anote su número de Seguro Social (SSN, por sus siglas en inglés) en la declaración. 1040ez book  Anote su número de Seguro Social (SSN, por sus siglas en inglés) en el espacio correspondiente de la declaración de impuestos. 1040ez book Si presentó una declaración conjunta de impuestos en el año 2012 y presenta una declaración conjunta en el año 2013 con el mismo cónyuge, escriba los nombres y números de Seguro Social en el mismo orden en que lo hizo en el año 2012. 1040ez book Vea el capítulo 1 . 1040ez book Proteja su documentación tributaria contra el robo de identidad. 1040ez book  El robo de identidad ocurre cuando otra persona usa la información personal de usted sin su autorización para cometer fraude u otros delitos. 1040ez book Dicha información personal podría ser su nombre, número de Seguro Social (SSN, por sus siglas en inglés) u otra información de identificación. 1040ez book Un ladrón de identidad puede usar su SSN para obtener un empleo o puede presentar una declaración de impuestos usando su SSN robado para recibir un reembolso. 1040ez book Si desea más información sobre el robo de identidad e información sobre cómo reducir su riesgo al robo de identidad, vea el capítulo 1 . 1040ez book Números de identificación del contribuyente. 1040ez book  Tiene que proveer el número de identificación del contribuyente de cada persona por la cual reclama ciertos beneficios tributarios. 1040ez book Este requisito se aplica aun en el caso en que la persona haya nacido en el año 2013. 1040ez book Por lo general, este número es el número de Seguro Social de la persona. 1040ez book Vea el capítulo 1 . 1040ez book Ingreso de fuentes en el extranjero. 1040ez book  Si es ciudadano de los Estados Unidos con ingresos provenientes de fuentes en el extranjero (ingresos del extranjero), tiene que declarar todos estos ingresos en su declaración de impuestos, a menos que estén exentos conforme a las leyes estadounidenses. 1040ez book Esto es cierto tanto si vive dentro como fuera de los Estados Unidos e independientemente de si recibe o no un Formulario W-2 ó 1099 del pagador extranjero. 1040ez book Esto corresponde al ingreso del trabajo (como salarios y propinas) y también al ingreso no derivado del trabajo (como intereses, dividendos, ganancias de capital, pensiones, alquileres y regalías). 1040ez book Si reside fuera de los Estados Unidos, es posible que pueda excluir la totalidad o parte de su ingreso del trabajo procedente de fuentes en el extranjero. 1040ez book Para más detalles, vea la Publicación 54, Tax Guide for U. 1040ez book S. 1040ez book Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos y residentes estadounidenses en el extranjero), en inglés. 1040ez book Activos financieros extranjeros. 1040ez book  Si tuvo activos financieros extranjeros en el 2013, es posible que tenga que presentar el nuevo Formulario 8938 con su declaración. 1040ez book Vea www. 1040ez book IRS. 1040ez book gov/form8938, en inglés, para más detalles. 1040ez book Prórroga automática de 6 meses para presentar la declaración de impuestos. 1040ez book  Puede usar el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, en inglés), para obtener una prórroga automática de 6 meses para presentar su declaración de impuestos. 1040ez book Vea el capítulo 1 . 1040ez book Incluya su número de teléfono en la declaración. 1040ez book  Para resolver rápidamente cualquier pregunta que necesitemos hacerle para tramitar su declaración, nos gustaría poder llamarlo. 1040ez book Anote el número de teléfono donde podamos llamarlo durante el día, al lado del espacio donde firma la declaración de impuestos y donde aparece su ocupación. 1040ez book Si usted presenta una declaración conjunta, puede anotar el número de teléfono suyo o el de su cónyuge. 1040ez book Pago de los impuestos. 1040ez book   Puede pagar sus impuestos a través de la Internet, a través del teléfono o por medio de cheque o giro. 1040ez book Puede efectuar una transferencia directa de su cuenta bancaria o utilizar una tarjeta de crédito o débito. 1040ez book Si presenta su declaración electrónicamente (por medio de e-file), puede programar un pago electrónico. 1040ez book Vea el capítulo 1 . 1040ez book Maneras más rápidas de presentar su declaración. 1040ez book  El IRS ofrece maneras rápidas y fiables de presentar la información tributaria sin tener que presentar una declaración en papel. 1040ez book Puede usar el sistema electrónico e-file del IRS para presentar su declaración de impuestos. 1040ez book Vea el capítulo 1 . 1040ez book Presentación electrónica gratuita de la declaración. 1040ez book  Usted quizás pueda presentar su declaración de impuestos del año 2013 por Internet sin pagar cargo alguno. 1040ez book Vea el capítulo 1 . 1040ez book Cambio de dirección. 1040ez book  Si cambia de dirección, debe notificarle al IRS. 1040ez book Vea el tema titulado Cambio de Dirección , en el capítulo 1. 1040ez book Reembolsos de una declaración presentada fuera de plazo. 1040ez book  Si a usted se le debe un reembolso pero no presentó una declaración, por lo general tendrá que presentar su declaración dentro de 3 años a partir de la fecha en que la declaración venció (incluidas prórrogas) para obtener ese reembolso. 1040ez book Vea el capítulo 1 . 1040ez book Declaraciones de impuestos frívolas. 1040ez book  El IRS ha publicado una lista de posturas identificadas como frívolas. 1040ez book La multa por presentar una declaración de impuestos frívola es de $5,000. 1040ez book Vea el capítulo 1 . 1040ez book Reclamación errónea de reembolso o crédito. 1040ez book  Quizás tenga que pagar una multa si reclama erróneamente un reembolso o crédito. 1040ez book Vea el capítulo 1 . 1040ez book Información sobre la Ley de Confidencialidad de Información y la Ley de Reducción de Trámites. 1040ez book   La IRS Restructuring and Reform Act of 1998 (Ley de Reestructuración y Reforma del Servicio de Impuestos Internos de 1998), la Privacy Act of 1974 (Ley de Confidencialidad de Información de 1974) y la Paperwork Reduction Act of 1980 (Ley de Reducción de Trámites de 1980) requieren que, cuando le solicitemos información, le informemos primero sobre cuál es nuestro derecho legal para solicitar esa información, por qué la estamos solicitando, cómo se usará la información, qué podría suceder si no la recibimos y si su respuesta es voluntaria, necesaria para obtener un beneficio u obligatoria conforme a la ley. 1040ez book Una explicación completa sobre este tema puede encontrarse en las instrucciones de los formularios. 1040ez book Servicio a los contribuyentes. 1040ez book  Puede hacer una cita para recibir ayuda en persona en el Centro de Ayuda al Contribuyente más conveniente en el día laborable que más le convenga. 1040ez book Vea el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. 1040ez book Mandato para preparadores de impuestos sobre el sistema e-file. 1040ez book  La mayoría de los preparadores de impuestos remunerados que preparan y presentan declaraciones tienen que presentar electrónicamente por medio del sistema e-file. 1040ez book Puede ser que su preparador le comunique sobre este requisito y las opciones que están a disposición suya. 1040ez book Inspector General del Tesoro para la Administración Tributaria. 1040ez book   Si desea denunciar confidencialmente la mala conducta, ineficacia, el fraude o abuso cometido por un empleado del IRS, puede llamar al 1-800-366-4484 (1-800-877-8339 para personas sordas, con limitación auditiva o que tienen impedimentos del habla, y que usen equipo TTY/TDD). 1040ez book Puede mantenerse anónimo. 1040ez book Fotografías de niños desaparecidos. 1040ez book  El IRS se enorgullece en colaborar con el National Center for Missing and Exploited Children (Centro Nacional de Búsqueda de Niños Desaparecidos y Explotados). 1040ez book Las fotografías de niños desaparecidos que han sido seleccionadas por el Centro pueden aparacer en esta publicación en páginas que de otra manera estarían en blanco. 1040ez book Usted puede ayudar a que estos niños regresen a sus hogares mirando sus fotografías y llamando al número gratuito 1-800-THE-LOST (1-800-843-5678) si reconoce a un niño. 1040ez book Introduction Esta publicación abarca las reglas generales para la presentación de una declaración federal de impuestos sobre el ingreso. 1040ez book La publicación complementa la información contenida en las instrucciones para el formulario de impuestos. 1040ez book Igualmente explica las leyes tributarias para asegurar que usted pague sólo los impuestos que adeuda y nada más. 1040ez book Cómo está organizada esta publicación. 1040ez book   Esta publicación sigue de cerca el Formulario 1040, U. 1040ez book S. 1040ez book Individual Income Tax Return (Declaración de impuestos de los Estados Unidos sobre los ingresos personales), disponible en inglés. 1040ez book Está dividida en seis partes que abarcan distintas secciones del Formulario 1040. 1040ez book Cada parte está subdividida en capítulos que normalmente explican una línea del formulario. 1040ez book No se preocupe si presenta el Formulario 1040A o el Formulario 1040EZ. 1040ez book Todo lo que está incluido en una línea de cualquiera de ambos formularios se incluye también en el Formulario 1040. 1040ez book   La tabla de contenido que aparece al comienzo de esta publicación y el índice que aparece al final le servirán de utilidad para encontrar la información que necesite. 1040ez book Qué se incluye en esta publicación. 1040ez book   Esta publicación comienza con las reglas para la presentación de una declaración de impuestos. 1040ez book La publicación explica: Quién tiene que presentar una declaración, Qué formulario se debe utilizar para declarar los impuestos, Cuándo es la fecha de vencimiento de la declaración, Cómo presentar su declaración usando el sistema electrónico e-file y Otra información general. 1040ez book Esta publicación le ayudará a identificar el estado civil para propósitos de la declaración al cual tiene derecho. 1040ez book Del mismo modo, le ayudará a determinar si puede reclamar algún dependiente y si los ingresos que recibe están sujetos a impuestos. 1040ez book La publicación también explica la deducción estándar, las clases de gastos que quizás pueda deducir y varios créditos que quizás pueda tomar para reducir sus impuestos. 1040ez book   A lo largo de la publicación, hay ejemplos que muestran cómo se aplican las leyes tributarias en situaciones típicas. 1040ez book También hay organigramas y tablas en la publicación que presentan información tributaria en una manera fácil de entender. 1040ez book   Muchos de los temas que se tratan en esta publicación son explicados en mayor detalle en otras publicaciones del IRS. 1040ez book Se hace referencia a dichas publicaciones y se indica si están disponibles en español o en inglés. 1040ez book Iconos. 1040ez book   En la publicación se utilizan pequeños símbolos gráficos, o sea iconos, para llamar su atención a información especial. 1040ez book Vea la Tabla 1 , más adelante, para una explicación de cada icono usado en esta publicación. 1040ez book Qué no se incluye en esta publicación. 1040ez book   Algunos materiales que le podrían ser útiles no se incluyen en esta publicación pero pueden encontrarse en el folleto de instrucciones del formulario de impuestos. 1040ez book Esto incluye listas que identifican lo siguiente: Dónde declarar ciertas partidas que aparecen en documentos informativos y Temas tributarios grabados (temas TeleTax). 1040ez book   Si opera su propio negocio o si tiene otros ingresos del trabajo por cuenta propia, tales como del cuidado de niños o la venta de artesanía, vea las siguientes publicaciones para más información: Publicación 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) (Guía tributaria para pequeños negocios (para personas que usen el Anexo C o C-EZ)), en inglés. 1040ez book Publicación 535, Business Expenses (Gastos de negocios), en inglés. 1040ez book Publicación 587, Business Use of Your Home (Including Use by Daycare Providers) (Uso comercial de su vivienda (incluyendo el uso por proveedores del cuidado de niños)), en inglés. 1040ez book Ayuda del IRS. 1040ez book   Existen muchas maneras en que puede obtener ayuda del IRS. 1040ez book Éstas se explican bajo el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. 1040ez book Comentarios y sugerencias. 1040ez book   Agradeceremos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. 1040ez book   Puede enviar sus comentarios a la dirección siguiente:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040ez book NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. 1040ez book Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, en donde nos podamos comunicar con usted durante el día. 1040ez book   Usted nos puede enviar comentarios desde la página web www. 1040ez book irs. 1040ez book gov/formspubs, en inglés, seleccionando Comment on Tax Forms and Publications (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección More Information (Información adicional). 1040ez book   Aunque no le podemos contestar individualmente, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. 1040ez book Para pedir formularios y publicaciones. 1040ez book   Visite www. 1040ez book irs. 1040ez book gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formularios y publicaciones o escriba a la dirección indicada a continuación y recibirá una respuesta dentro de 10 días después de que nosotros recibamos su solicitud. 1040ez book  Internal Revenue Service 1201 N. 1040ez book Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. 1040ez book   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. 1040ez book gov/espanol o llame al 1-800-829-1040. 1040ez book No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones indicadas anteriormente. 1040ez book Misión del IRS. 1040ez book   Proveerles a los contribuyentes de los Estados Unidos de América un servicio de la más alta calidad al ayudarles a entender y cumplir con sus responsabilidades tributarias y, a la vez, hacer cumplir las leyes tributarias de manera íntegra y justa para todos. 1040ez book Tabla 1. 1040ez book Leyenda de los Iconos Icono Explicación Partidas que podrían causarle problemas en particular o una alerta sobre legislaciones pendientes que podrían entrar en vigor después de que se imprima esta publicación. 1040ez book Un sitio en Internet o una dirección de correo electrónico. 1040ez book Una dirección que podría necesitar. 1040ez book Documentos que debería mantener en su documentación personal. 1040ez book Cálculos que necesite realizar o una hoja de trabajo que pueda tener que completar y conservar para sus archivos. 1040ez book Un número de teléfono importante. 1040ez book Información que podría necesitar. 1040ez book Prev  Up  Next   Home   More Online Publications

Topic 305 - Recordkeeping

Well-organized records make it easier to prepare a tax return and help provide answers if your return is selected for examination, or to prepare a response if you receive an IRS notice.

Records such as receipts, canceled checks, and other documents that support an item of income or a deduction, or a credit appearing on a return must be kept so long as they may become material in the administration of any internal revenue law, which generally will be until the period of limitation expires for that return. For assessment of tax you owe, this generally is 3 years from the date you filed the return. Returns filed before the due date are treated as filed on the due date.

There is no period of limitations to assess tax when a return is fraudulent or when no return is filed. If income that you should have reported is not reported, and it is more than 25% of the gross income shown on the return, the time to assess is 6 years from when the return is filed. For filing a claim for credit or refund, the period to make the claim generally is 3 years from the date the original return was filed (or the due date for filing the return if the return was filed before that date), or 2 years from the date the tax was paid, whichever is later. For filing a claim for an overpayment resulting from a bad debt deduction or a loss from worthless securities the time to make the claim is 7 years from when the return was due.

If you have employees, you must keep all your employment tax records for at least 4 years after the tax becomes due or is paid, whichever is later. For more information, see Publication 15, (Circular E), Employer's Tax Guide.

If you are in business, there is no particular method of bookkeeping you must use. However, you must use a method that clearly and accurately reflects your gross income and expenses. The records should substantiate both your income and expenses. Publication 583, Starting a Business and Keeping Records, and Publication 463, Travel, Entertainment, Gift, and Car Expenses, provide additional information on required documentation for taxpayers with business expenses. Publication 17, Your Federal Income Tax for Individuals, provides more information on recordkeeping requirements for individuals.

Page Last Reviewed or Updated: January 22, 2014

The 1040ez Book

1040ez book 4. 1040ez book   Communications and Air Transportation Taxes Table of Contents Uncollected Tax Report Communications TaxLocal-only service. 1040ez book Private communication service. 1040ez book 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. 1040ez book 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. 1040ez book If you fail to collect and pay over the taxes, you may be liable for the trust fund recovery penalty. 1040ez book See chapter 14, later. 1040ez book 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. 1040ez book 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. 1040ez book Regular method taxpayers. 1040ez book   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. 1040ez book Alternative method taxpayers. 1040ez book   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. 1040ez book See Alternative method in  chapter 11. 1040ez book Where to file. 1040ez book    Do not file the uncollected tax report with Form 720. 1040ez book Instead, mail the report to: Internal Revenue Service Excise Tax Program SE:S:SP:EX MS C9-109 5000 Ellin Rd. 1040ez book  Lanham, MD 20706 Communications Tax A 3% tax is imposed on amounts paid for local telephone service and teletypewriter exchange service. 1040ez book Local telephone service. 1040ez book   This includes access to a local telephone system and the privilege of telephonic quality communication with most people who are part of the system. 1040ez book Local telephone service also includes any facility or services provided in connection with this service. 1040ez book 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. 1040ez book Local-only service. 1040ez book   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. 1040ez book 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. 1040ez book Private communication service. 1040ez book   Private communication service is not local telephone service. 1040ez book Private communication service includes accessory-type services provided in connection with a Centrex, PBX, or other similar system for dual use accessory equipment. 1040ez book 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. 1040ez book Teletypewriter exchange service. 1040ez book   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. 1040ez book Figuring the tax. 1040ez book   The tax is based on the sum of all charges for local telephone service included in the bill. 1040ez book 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. 1040ez book The tax on the remaining items not included in any group is based on the charge for each item separately. 1040ez book Do not include in the tax base state or local sales or use taxes that are separately stated on the taxpayer's bill. 1040ez book Exemptions Payments for certain services or payments from certain users are exempt from the communications tax. 1040ez book Nontaxable service. 1040ez book   Nontaxable service means bundled service and long distance service. 1040ez book Nontaxable service also includes pre-paid telephone cards and pre-paid cellular service. 1040ez book Bundled service. 1040ez book   Bundled service is local and long distance service provided under a plan that does not separately state the charge for the local telephone service. 1040ez book 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. 1040ez book Telecommunications companies provide bundled service for both landlines and wireless (cellular) service. 1040ez book 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. 1040ez book   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. 1040ez book Long distance service. 1040ez book   Long distance service is telephonic quality communication with persons whose telephones are outside the local telephone system of the caller. 1040ez book Pre-paid telephone cards (PTC). 1040ez book   A PTC will be treated as bundled service unless a PTC expressly states it is for local-only service. 1040ez book Generally, the person responsible for collecting the tax is the carrier who transfers the PTC to the transferee. 1040ez book The transferee is the first person that is not a carrier to whom a PTC is transferred by the carrier. 1040ez book The transferee is the person liable for the tax and is eligible to request a credit or refund. 1040ez book For more information, see Regulations section 49. 1040ez book 4251-4. 1040ez book   The holder is the person that purchases a PTC to use and not to resell. 1040ez book Holders are not liable for the tax and cannot request a credit or refund. 1040ez book Pre-paid cellular telephones. 1040ez book   Rules similar to the PTC rules described above apply to pre-paid cellular telephones. 1040ez book The transferee is the person eligible to request the credit or refund. 1040ez book Installation charges. 1040ez book   The tax does not apply to payments received for the installation of any instrument, wire, pole, switchboard, apparatus, or equipment. 1040ez book However, the tax does apply to payments for the repair or replacement of those items incidental to ordinary maintenance. 1040ez book Answering services. 1040ez book   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. 1040ez book Mobile radio telephone service. 1040ez book   The tax does not apply to payments for a two-way radio service that does not provide access to a local telephone system. 1040ez book Coin-operated telephones. 1040ez book   The tax for local telephone service does not apply to payments made for services by inserting coins in public coin-operated telephones. 1040ez book But the tax applies if the coin-operated telephone service is furnished for a guaranteed amount. 1040ez book Figure the tax on the amount paid under the guarantee plus any fixed monthly or other periodic charge. 1040ez book Telephone-operated security systems. 1040ez book   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. 1040ez book In addition, the tax does not apply to any amounts paid for rented communication equipment used in the security system. 1040ez book News services. 1040ez book   The tax on teletypewriter exchange service does not apply to charges for the following news services. 1040ez book Services dealing exclusively with the collection or dissemination of news for or through the public press or radio or television broadcasting. 1040ez book 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. 1040ez book 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). 1040ez book 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. 1040ez book Services not exempted. 1040ez book   The tax applies to amounts paid by members of the news media for local telephone service. 1040ez book International organizations and the American Red Cross. 1040ez book   The tax does not apply to communication services furnished to an international organization or to the American National Red Cross. 1040ez book Nonprofit hospitals. 1040ez book   The tax does not apply to telephone services furnished to income tax-exempt nonprofit hospitals for their use. 1040ez book 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. 1040ez book Nonprofit educational organizations. 1040ez book   The tax does not apply to payments received for services and facilities furnished to a nonprofit educational organization for its use. 1040ez book A nonprofit educational organization is one that satisfies all the following requirements. 1040ez book It normally maintains a regular faculty and curriculum. 1040ez book It normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on. 1040ez book It is exempt from income tax under section 501(a). 1040ez book This includes a school operated by an organization exempt under section 501(c)(3) if the school meets the above qualifications. 1040ez book Qualified blood collector organizations. 1040ez book   The tax does not apply to telephone services furnished to qualified blood collector organizations for their use. 1040ez book 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. 1040ez book Federal, state, and local government. 1040ez book   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. 1040ez book 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. 1040ez book Exemption certificate. 1040ez book   Any form of exemption certificate will be acceptable if it includes all the information required by the Internal Revenue Code and Regulations. 1040ez book See Regulations section 49. 1040ez book 4253-11. 1040ez book File the certificate with the provider of the communication services. 1040ez book An exemption certificate is not required for nontaxable services. 1040ez book   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. 1040ez book The American National Red Cross and other international organizations. 1040ez book Nonprofit hospitals. 1040ez book Nonprofit educational organizations. 1040ez book Qualified blood collector organizations. 1040ez book State and local governments. 1040ez book   The federal government does not have to file any exemption certificate. 1040ez book   All other organizations must furnish exemption certificates when required. 1040ez book 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. 1040ez book Alternatively, the person who paid the tax may claim a refund. 1040ez book For more information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. 1040ez book Collectors. 1040ez book   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. 1040ez book These requirements also apply to nontaxable service refunds. 1040ez book Collectors using the regular method for deposits. 1040ez book   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. 1040ez book Collectors using the alternative method for deposits. 1040ez book   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. 1040ez book For more information, see the Instructions for Form 720. 1040ez book 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. 1040ez book Transportation of Persons by Air The tax on transportation of persons by air is made up of the: Percentage tax, and Domestic-segment tax. 1040ez book Percentage tax. 1040ez book   A tax of 7. 1040ez book 5% applies to amounts paid for taxable transportation of persons by air. 1040ez book Amounts paid for transportation include charges for layover or waiting time and movement of aircraft in deadhead service. 1040ez book Mileage awards. 1040ez book   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. 1040ez book For example, this applies to mileage awards purchased by credit card companies, telephone companies, restaurants, hotels, and other businesses. 1040ez book   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. 1040ez book Until regulations are issued, the following rules apply to mileage awards. 1040ez book 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. 1040ez book 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. 1040ez book Therefore, amounts paid to a foreign air carrier for mileage awards are not subject to the tax. 1040ez book 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. 1040ez book 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. 1040ez book Domestic-segment tax. 1040ez book   The domestic-segment tax is a flat dollar amount for each segment of taxable transportation for which an amount is paid. 1040ez book However, see Rural airports, later. 1040ez book A segment is a single takeoff and a single landing. 1040ez book The amount of the domestic-segment tax is in the Instructions for Form 720. 1040ez book Charter flights. 1040ez book    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. 1040ez book Rural airports. 1040ez book   The domestic-segment tax does not apply to a segment to or from a rural airport. 1040ez book 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. 1040ez book   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. 1040ez book   An updated list of rural airports can be found on the Department of Transportation website at www. 1040ez book dot. 1040ez book gov and enter the phrase “Essential Air Service” in the search box. 1040ez book Taxable transportation. 1040ez book   Taxable transportation is transportation by air that meets either of the following tests. 1040ez book 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). 1040ez book 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. 1040ez book Round trip. 1040ez book   A round trip is considered two separate trips. 1040ez book The first trip is from the point of departure to the destination. 1040ez book The second trip is the return trip from that destination. 1040ez book Uninterrupted international air transportation. 1040ez book   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. 1040ez book For a special rule that applies to military personnel, see Exemptions, later. 1040ez book Transportation between the continental U. 1040ez book S. 1040ez book and Alaska or Hawaii. 1040ez book   This transportation is partially exempt from the tax on transportation of persons by air. 1040ez book 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. 1040ez book Leaving or entering occurs when the route of the transportation passes over either the United States border or a point 3 nautical miles (3. 1040ez book 45 statute miles) from low tide on the coast line, or when it leaves a port or station in the 225-mile zone. 1040ez book Therefore, this transportation is subject to the percentage tax on the part of the trip in U. 1040ez book S. 1040ez book airspace, the domestic-segment tax for each domestic segment, and the tax on the use of international air travel facilities, discussed later. 1040ez book Transportation within Alaska or Hawaii. 1040ez book   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. 1040ez book 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). 1040ez book Package tours. 1040ez book   The air transportation taxes apply to “complimentary” air transportation furnished solely to participants in package holiday tours. 1040ez book The amount paid for these package tours includes a charge for air transportation even though it may be advertised as “free. 1040ez book ” This rule also applies to the tax on the use of international air travel facilities, discussed later. 1040ez book Liability for tax. 1040ez book   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. 1040ez book 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. 1040ez book    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. 1040ez book 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. 1040ez book 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. 1040ez book For more information on resellers of air transportation, see Revenue Ruling 2006-52. 1040ez book You can find Revenue Ruling 2006-52 on page 761 of I. 1040ez book R. 1040ez book B. 1040ez book 2006-43 at www. 1040ez book irs. 1040ez book gov/pub/irs-irbs/irb06-43. 1040ez book pdf. 1040ez book   The fact that the aircraft does not use public or commercial airports in taking off and landing has no effect on the tax. 1040ez book But see Certain helicopter uses, later. 1040ez book   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. 1040ez book   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. 1040ez book Exemptions. 1040ez book   The tax on transportation of persons by air does not apply in the following situations. 1040ez book See also Special Rules on Transportation Taxes, later. 1040ez book Military personnel on international trips. 1040ez book   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. 1040ez book 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. 1040ez book The trip must begin or end outside the United States and the 225-mile zone. 1040ez book Certain helicopter uses. 1040ez book   The tax does not apply to air transportation by helicopter if the helicopter is used for any of the following purposes. 1040ez book Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. 1040ez book Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). 1040ez book Providing emergency medical transportation. 1040ez book   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. 1040ez book For item (1), treat each flight segment as a separate flight. 1040ez book Fixed-wing aircraft uses. 1040ez book   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. 1040ez book Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). 1040ez book Providing emergency medical transportation. 1040ez book The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. 1040ez book   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. 1040ez book Skydiving. 1040ez book   The tax does not apply to any air transportation exclusively for the purpose of skydiving. 1040ez book Seaplanes. 1040ez book   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. 1040ez book Bonus tickets. 1040ez book   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. 1040ez book 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. 1040ez book 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. 1040ez book However, for a domestic segment that begins or ends in Alaska or Hawaii, a reduced tax per person applies only to departures. 1040ez book This tax does not apply if all the transportation is subject to the percentage tax, discussed earlier. 1040ez book It also doesn't apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. 1040ez book See the Instructions for Form 720 for the tax rates. 1040ez book Transportation of Property by Air A tax of 6. 1040ez book 25% is imposed on amounts paid (whether in or outside the United States) for transportation of property by air. 1040ez book The fact that the aircraft may not use public or commercial airports in taking off and landing has no effect on the tax. 1040ez book The tax applies only to amounts paid to a person engaged in the business of transporting property by air for hire. 1040ez book The tax applies only to transportation (including layover time and movement of aircraft in deadhead service) that begins and ends in the United States. 1040ez book Thus, the tax does not apply to transportation of property by air that begins or ends outside the United States. 1040ez book Exemptions. 1040ez book   The tax on transportation of property by air does not apply in the following situations. 1040ez book See also Special Rules on Transportation Taxes, later. 1040ez book Cropdusting and firefighting service. 1040ez book   The tax does not apply to amounts paid for cropdusting or aerial firefighting service. 1040ez book Exportation. 1040ez book    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. 1040ez book See Form 1363 for more information. 1040ez book Certain helicopter and fixed-wing air ambulance uses. 1040ez book   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. 1040ez book   The tax also does not apply to air transportation by helicopter or fixed-wing aircraft for the purpose of providing emergency medical services. 1040ez book The fixed-wing aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. 1040ez book Skydiving. 1040ez book   The tax does not apply to any air transportation exclusively for the purpose of skydiving. 1040ez book Excess baggage. 1040ez book    The tax does not apply to excess baggage accompanying a passenger on an aircraft operated on an established line. 1040ez book Surtax on fuel used in a fractional ownership program aircraft. 1040ez book   The tax does not apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. 1040ez book Alaska and Hawaii. 1040ez book   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). 1040ez book 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. 1040ez book 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. 1040ez book Liability for tax. 1040ez book   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. 1040ez book   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. 1040ez book Special Rules on Transportation Taxes In certain circumstances, special rules apply to the taxes on transportation of persons and property by air. 1040ez book Aircraft used by affiliated corporations. 1040ez book   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. 1040ez book 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. 1040ez book Determine whether an aircraft is available for hire by a nonmember of an affiliated group on a flight-by-flight basis. 1040ez book   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. 1040ez book Small aircraft. 1040ez book   The taxes do not apply to transportation furnished by an aircraft having a maximum certificated takeoff weight of 6,000 pounds or less. 1040ez book However, the taxes do apply if the aircraft is operated on an established line. 1040ez book “Operated on an established line” means the aircraft operates with some degree of regularity between definite points. 1040ez book However, it does not include any time an aircraft is being operated on a flight that is solely for sightseeing. 1040ez book   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. 1040ez book   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. 1040ez book Mixed load of persons and property. 1040ez book   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. 1040ez book The allocation must be reasonable and supported by adequate records. 1040ez book Credits or refunds. 1040ez book   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. 1040ez book Alternatively, the person who paid the tax may claim a refund. 1040ez book For information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. 1040ez book Prev  Up  Next   Home   More Online Publications