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2011 1040ez Form

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2011 1040ez Form

2011 1040ez form 4. 2011 1040ez form   Communications and Air Transportation Taxes Table of Contents Uncollected Tax Report Communications TaxLocal-only service. 2011 1040ez form Private communication service. 2011 1040ez form 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. 2011 1040ez form 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. 2011 1040ez form If you fail to collect and pay over the taxes, you may be liable for the trust fund recovery penalty. 2011 1040ez form See chapter 14, later. 2011 1040ez form 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. 2011 1040ez form 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. 2011 1040ez form Regular method taxpayers. 2011 1040ez form   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. 2011 1040ez form Alternative method taxpayers. 2011 1040ez form   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. 2011 1040ez form See Alternative method in  chapter 11. 2011 1040ez form Where to file. 2011 1040ez form    Do not file the uncollected tax report with Form 720. 2011 1040ez form Instead, mail the report to: Internal Revenue Service Excise Tax Program SE:S:SP:EX MS C9-109 5000 Ellin Rd. 2011 1040ez form  Lanham, MD 20706 Communications Tax A 3% tax is imposed on amounts paid for local telephone service and teletypewriter exchange service. 2011 1040ez form Local telephone service. 2011 1040ez form   This includes access to a local telephone system and the privilege of telephonic quality communication with most people who are part of the system. 2011 1040ez form Local telephone service also includes any facility or services provided in connection with this service. 2011 1040ez form 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. 2011 1040ez form Local-only service. 2011 1040ez form   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. 2011 1040ez form 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. 2011 1040ez form Private communication service. 2011 1040ez form   Private communication service is not local telephone service. 2011 1040ez form Private communication service includes accessory-type services provided in connection with a Centrex, PBX, or other similar system for dual use accessory equipment. 2011 1040ez form 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. 2011 1040ez form Teletypewriter exchange service. 2011 1040ez form   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. 2011 1040ez form Figuring the tax. 2011 1040ez form   The tax is based on the sum of all charges for local telephone service included in the bill. 2011 1040ez form 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. 2011 1040ez form The tax on the remaining items not included in any group is based on the charge for each item separately. 2011 1040ez form Do not include in the tax base state or local sales or use taxes that are separately stated on the taxpayer's bill. 2011 1040ez form Exemptions Payments for certain services or payments from certain users are exempt from the communications tax. 2011 1040ez form Nontaxable service. 2011 1040ez form   Nontaxable service means bundled service and long distance service. 2011 1040ez form Nontaxable service also includes pre-paid telephone cards and pre-paid cellular service. 2011 1040ez form Bundled service. 2011 1040ez form   Bundled service is local and long distance service provided under a plan that does not separately state the charge for the local telephone service. 2011 1040ez form 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. 2011 1040ez form Telecommunications companies provide bundled service for both landlines and wireless (cellular) service. 2011 1040ez form 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. 2011 1040ez form   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. 2011 1040ez form Long distance service. 2011 1040ez form   Long distance service is telephonic quality communication with persons whose telephones are outside the local telephone system of the caller. 2011 1040ez form Pre-paid telephone cards (PTC). 2011 1040ez form   A PTC will be treated as bundled service unless a PTC expressly states it is for local-only service. 2011 1040ez form Generally, the person responsible for collecting the tax is the carrier who transfers the PTC to the transferee. 2011 1040ez form The transferee is the first person that is not a carrier to whom a PTC is transferred by the carrier. 2011 1040ez form The transferee is the person liable for the tax and is eligible to request a credit or refund. 2011 1040ez form For more information, see Regulations section 49. 2011 1040ez form 4251-4. 2011 1040ez form   The holder is the person that purchases a PTC to use and not to resell. 2011 1040ez form Holders are not liable for the tax and cannot request a credit or refund. 2011 1040ez form Pre-paid cellular telephones. 2011 1040ez form   Rules similar to the PTC rules described above apply to pre-paid cellular telephones. 2011 1040ez form The transferee is the person eligible to request the credit or refund. 2011 1040ez form Installation charges. 2011 1040ez form   The tax does not apply to payments received for the installation of any instrument, wire, pole, switchboard, apparatus, or equipment. 2011 1040ez form However, the tax does apply to payments for the repair or replacement of those items incidental to ordinary maintenance. 2011 1040ez form Answering services. 2011 1040ez form   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. 2011 1040ez form Mobile radio telephone service. 2011 1040ez form   The tax does not apply to payments for a two-way radio service that does not provide access to a local telephone system. 2011 1040ez form Coin-operated telephones. 2011 1040ez form   The tax for local telephone service does not apply to payments made for services by inserting coins in public coin-operated telephones. 2011 1040ez form But the tax applies if the coin-operated telephone service is furnished for a guaranteed amount. 2011 1040ez form Figure the tax on the amount paid under the guarantee plus any fixed monthly or other periodic charge. 2011 1040ez form Telephone-operated security systems. 2011 1040ez form   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. 2011 1040ez form In addition, the tax does not apply to any amounts paid for rented communication equipment used in the security system. 2011 1040ez form News services. 2011 1040ez form   The tax on teletypewriter exchange service does not apply to charges for the following news services. 2011 1040ez form Services dealing exclusively with the collection or dissemination of news for or through the public press or radio or television broadcasting. 2011 1040ez form 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. 2011 1040ez form 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). 2011 1040ez form 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. 2011 1040ez form Services not exempted. 2011 1040ez form   The tax applies to amounts paid by members of the news media for local telephone service. 2011 1040ez form International organizations and the American Red Cross. 2011 1040ez form   The tax does not apply to communication services furnished to an international organization or to the American National Red Cross. 2011 1040ez form Nonprofit hospitals. 2011 1040ez form   The tax does not apply to telephone services furnished to income tax-exempt nonprofit hospitals for their use. 2011 1040ez form 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. 2011 1040ez form Nonprofit educational organizations. 2011 1040ez form   The tax does not apply to payments received for services and facilities furnished to a nonprofit educational organization for its use. 2011 1040ez form A nonprofit educational organization is one that satisfies all the following requirements. 2011 1040ez form It normally maintains a regular faculty and curriculum. 2011 1040ez form It normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on. 2011 1040ez form It is exempt from income tax under section 501(a). 2011 1040ez form This includes a school operated by an organization exempt under section 501(c)(3) if the school meets the above qualifications. 2011 1040ez form Qualified blood collector organizations. 2011 1040ez form   The tax does not apply to telephone services furnished to qualified blood collector organizations for their use. 2011 1040ez form 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. 2011 1040ez form Federal, state, and local government. 2011 1040ez form   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. 2011 1040ez form 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. 2011 1040ez form Exemption certificate. 2011 1040ez form   Any form of exemption certificate will be acceptable if it includes all the information required by the Internal Revenue Code and Regulations. 2011 1040ez form See Regulations section 49. 2011 1040ez form 4253-11. 2011 1040ez form File the certificate with the provider of the communication services. 2011 1040ez form An exemption certificate is not required for nontaxable services. 2011 1040ez form   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. 2011 1040ez form The American National Red Cross and other international organizations. 2011 1040ez form Nonprofit hospitals. 2011 1040ez form Nonprofit educational organizations. 2011 1040ez form Qualified blood collector organizations. 2011 1040ez form State and local governments. 2011 1040ez form   The federal government does not have to file any exemption certificate. 2011 1040ez form   All other organizations must furnish exemption certificates when required. 2011 1040ez form 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. 2011 1040ez form Alternatively, the person who paid the tax may claim a refund. 2011 1040ez form For more information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. 2011 1040ez form Collectors. 2011 1040ez form   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. 2011 1040ez form These requirements also apply to nontaxable service refunds. 2011 1040ez form Collectors using the regular method for deposits. 2011 1040ez form   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. 2011 1040ez form Collectors using the alternative method for deposits. 2011 1040ez form   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. 2011 1040ez form For more information, see the Instructions for Form 720. 2011 1040ez form 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. 2011 1040ez form Transportation of Persons by Air The tax on transportation of persons by air is made up of the: Percentage tax, and Domestic-segment tax. 2011 1040ez form Percentage tax. 2011 1040ez form   A tax of 7. 2011 1040ez form 5% applies to amounts paid for taxable transportation of persons by air. 2011 1040ez form Amounts paid for transportation include charges for layover or waiting time and movement of aircraft in deadhead service. 2011 1040ez form Mileage awards. 2011 1040ez form   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. 2011 1040ez form For example, this applies to mileage awards purchased by credit card companies, telephone companies, restaurants, hotels, and other businesses. 2011 1040ez form   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. 2011 1040ez form Until regulations are issued, the following rules apply to mileage awards. 2011 1040ez form 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. 2011 1040ez form 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. 2011 1040ez form Therefore, amounts paid to a foreign air carrier for mileage awards are not subject to the tax. 2011 1040ez form 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. 2011 1040ez form 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. 2011 1040ez form Domestic-segment tax. 2011 1040ez form   The domestic-segment tax is a flat dollar amount for each segment of taxable transportation for which an amount is paid. 2011 1040ez form However, see Rural airports, later. 2011 1040ez form A segment is a single takeoff and a single landing. 2011 1040ez form The amount of the domestic-segment tax is in the Instructions for Form 720. 2011 1040ez form Charter flights. 2011 1040ez form    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. 2011 1040ez form Rural airports. 2011 1040ez form   The domestic-segment tax does not apply to a segment to or from a rural airport. 2011 1040ez form 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. 2011 1040ez form   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. 2011 1040ez form   An updated list of rural airports can be found on the Department of Transportation website at www. 2011 1040ez form dot. 2011 1040ez form gov and enter the phrase “Essential Air Service” in the search box. 2011 1040ez form Taxable transportation. 2011 1040ez form   Taxable transportation is transportation by air that meets either of the following tests. 2011 1040ez form 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). 2011 1040ez form 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. 2011 1040ez form Round trip. 2011 1040ez form   A round trip is considered two separate trips. 2011 1040ez form The first trip is from the point of departure to the destination. 2011 1040ez form The second trip is the return trip from that destination. 2011 1040ez form Uninterrupted international air transportation. 2011 1040ez form   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. 2011 1040ez form For a special rule that applies to military personnel, see Exemptions, later. 2011 1040ez form Transportation between the continental U. 2011 1040ez form S. 2011 1040ez form and Alaska or Hawaii. 2011 1040ez form   This transportation is partially exempt from the tax on transportation of persons by air. 2011 1040ez form 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. 2011 1040ez form Leaving or entering occurs when the route of the transportation passes over either the United States border or a point 3 nautical miles (3. 2011 1040ez form 45 statute miles) from low tide on the coast line, or when it leaves a port or station in the 225-mile zone. 2011 1040ez form Therefore, this transportation is subject to the percentage tax on the part of the trip in U. 2011 1040ez form S. 2011 1040ez form airspace, the domestic-segment tax for each domestic segment, and the tax on the use of international air travel facilities, discussed later. 2011 1040ez form Transportation within Alaska or Hawaii. 2011 1040ez form   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. 2011 1040ez form 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). 2011 1040ez form Package tours. 2011 1040ez form   The air transportation taxes apply to “complimentary” air transportation furnished solely to participants in package holiday tours. 2011 1040ez form The amount paid for these package tours includes a charge for air transportation even though it may be advertised as “free. 2011 1040ez form ” This rule also applies to the tax on the use of international air travel facilities, discussed later. 2011 1040ez form Liability for tax. 2011 1040ez form   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. 2011 1040ez form 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. 2011 1040ez form    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. 2011 1040ez form 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. 2011 1040ez form 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. 2011 1040ez form For more information on resellers of air transportation, see Revenue Ruling 2006-52. 2011 1040ez form You can find Revenue Ruling 2006-52 on page 761 of I. 2011 1040ez form R. 2011 1040ez form B. 2011 1040ez form 2006-43 at www. 2011 1040ez form irs. 2011 1040ez form gov/pub/irs-irbs/irb06-43. 2011 1040ez form pdf. 2011 1040ez form   The fact that the aircraft does not use public or commercial airports in taking off and landing has no effect on the tax. 2011 1040ez form But see Certain helicopter uses, later. 2011 1040ez form   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. 2011 1040ez form   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. 2011 1040ez form Exemptions. 2011 1040ez form   The tax on transportation of persons by air does not apply in the following situations. 2011 1040ez form See also Special Rules on Transportation Taxes, later. 2011 1040ez form Military personnel on international trips. 2011 1040ez form   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. 2011 1040ez form 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. 2011 1040ez form The trip must begin or end outside the United States and the 225-mile zone. 2011 1040ez form Certain helicopter uses. 2011 1040ez form   The tax does not apply to air transportation by helicopter if the helicopter is used for any of the following purposes. 2011 1040ez form Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. 2011 1040ez form Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). 2011 1040ez form Providing emergency medical transportation. 2011 1040ez form   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. 2011 1040ez form For item (1), treat each flight segment as a separate flight. 2011 1040ez form Fixed-wing aircraft uses. 2011 1040ez form   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. 2011 1040ez form Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). 2011 1040ez form Providing emergency medical transportation. 2011 1040ez form The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. 2011 1040ez form   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. 2011 1040ez form Skydiving. 2011 1040ez form   The tax does not apply to any air transportation exclusively for the purpose of skydiving. 2011 1040ez form Seaplanes. 2011 1040ez form   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. 2011 1040ez form Bonus tickets. 2011 1040ez form   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. 2011 1040ez form 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. 2011 1040ez form 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. 2011 1040ez form However, for a domestic segment that begins or ends in Alaska or Hawaii, a reduced tax per person applies only to departures. 2011 1040ez form This tax does not apply if all the transportation is subject to the percentage tax, discussed earlier. 2011 1040ez form It also doesn't apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. 2011 1040ez form See the Instructions for Form 720 for the tax rates. 2011 1040ez form Transportation of Property by Air A tax of 6. 2011 1040ez form 25% is imposed on amounts paid (whether in or outside the United States) for transportation of property by air. 2011 1040ez form The fact that the aircraft may not use public or commercial airports in taking off and landing has no effect on the tax. 2011 1040ez form The tax applies only to amounts paid to a person engaged in the business of transporting property by air for hire. 2011 1040ez form The tax applies only to transportation (including layover time and movement of aircraft in deadhead service) that begins and ends in the United States. 2011 1040ez form Thus, the tax does not apply to transportation of property by air that begins or ends outside the United States. 2011 1040ez form Exemptions. 2011 1040ez form   The tax on transportation of property by air does not apply in the following situations. 2011 1040ez form See also Special Rules on Transportation Taxes, later. 2011 1040ez form Cropdusting and firefighting service. 2011 1040ez form   The tax does not apply to amounts paid for cropdusting or aerial firefighting service. 2011 1040ez form Exportation. 2011 1040ez form    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. 2011 1040ez form See Form 1363 for more information. 2011 1040ez form Certain helicopter and fixed-wing air ambulance uses. 2011 1040ez form   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. 2011 1040ez form   The tax also does not apply to air transportation by helicopter or fixed-wing aircraft for the purpose of providing emergency medical services. 2011 1040ez form The fixed-wing aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. 2011 1040ez form Skydiving. 2011 1040ez form   The tax does not apply to any air transportation exclusively for the purpose of skydiving. 2011 1040ez form Excess baggage. 2011 1040ez form    The tax does not apply to excess baggage accompanying a passenger on an aircraft operated on an established line. 2011 1040ez form Surtax on fuel used in a fractional ownership program aircraft. 2011 1040ez form   The tax does not apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. 2011 1040ez form Alaska and Hawaii. 2011 1040ez form   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). 2011 1040ez form 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. 2011 1040ez form 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. 2011 1040ez form Liability for tax. 2011 1040ez form   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. 2011 1040ez form   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. 2011 1040ez form Special Rules on Transportation Taxes In certain circumstances, special rules apply to the taxes on transportation of persons and property by air. 2011 1040ez form Aircraft used by affiliated corporations. 2011 1040ez form   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. 2011 1040ez form 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. 2011 1040ez form Determine whether an aircraft is available for hire by a nonmember of an affiliated group on a flight-by-flight basis. 2011 1040ez form   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. 2011 1040ez form Small aircraft. 2011 1040ez form   The taxes do not apply to transportation furnished by an aircraft having a maximum certificated takeoff weight of 6,000 pounds or less. 2011 1040ez form However, the taxes do apply if the aircraft is operated on an established line. 2011 1040ez form “Operated on an established line” means the aircraft operates with some degree of regularity between definite points. 2011 1040ez form However, it does not include any time an aircraft is being operated on a flight that is solely for sightseeing. 2011 1040ez form   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. 2011 1040ez form   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. 2011 1040ez form Mixed load of persons and property. 2011 1040ez form   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. 2011 1040ez form The allocation must be reasonable and supported by adequate records. 2011 1040ez form Credits or refunds. 2011 1040ez form   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. 2011 1040ez form Alternatively, the person who paid the tax may claim a refund. 2011 1040ez form For information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. 2011 1040ez form Prev  Up  Next   Home   More Online Publications
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U.S. Sentencing Commission

The U.S. Sentencing Commission studies and develops sentencing policies for the federal courts. The Commission serves as an information resource for Congress, the executive, the courts and the public on matters relating to federal crime and sentencing as well.

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Website: U.S. Sentencing Commission

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Phone Number: (202) 502-4500

The 2011 1040ez Form

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