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Complete 1040x Online

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Complete 1040x Online

Complete 1040x online Part One -   La Declaración de Impuestos sobre los Ingresos Los cuatro capítulos de esta sección presentan información básica sobre el sistema tributario. Complete 1040x online Le explican los primeros pasos para llenar una declaración de impuestos; por ejemplo, cómo determinar qué estado civil para efectos de la declaración le corresponde, cuántas exenciones puede reclamar y qué formulario presentar. Complete 1040x online Asimismo, explican los requisitos de mantenimiento de documentación, el sistema de presentación electrónica del IRS e-file, determinadas multas y los dos métodos que se utilizan para pagar impuestos durante el año: la retención del impuesto y el impuesto estimado. Complete 1040x online Table of Contents 1. Complete 1040x online   Información para la Presentación de la Declaración de ImpuestosQué Hay de Nuevo Recordatorios Introduction ¿Debo Presentar una Declaración?Individuos/Personas Físicas—En General Dependientes Determinados Hijos Menores de 19 Años de Edad o Estudiantes a Tiempo Completo Trabajadores por Cuenta Propia Extranjeros Quién Debe Presentar una Declaración ¿Qué Formulario Debo Usar?Formulario 1040EZ Formulario 1040A Formulario 1040 ¿Tengo que Presentar la Declaración en Papel? E-file del IRS ¿Cuándo Tengo que Presentar la Declaración?Servicios de entrega privados. Complete 1040x online Prórrogas del Plazo para Presentar la Declaración de Impuestos ¿Cómo Preparo la Declaración de Impuestos?¿Cuándo Declaro los Ingresos y Gastos? Número de Seguro Social Fondo para la Campaña Electoral Presidencial Cálculos Documentos Adjuntos Designación de un Tercero Firmas Preparador Remunerado Reembolsos Cantidad que Adeuda Donaciones Para Reducir la Deuda Pública Nombre y Dirección ¿Dónde Presento la Declaración? ¿Qué Ocurre Después de Presentar la Declaración?¿Qué Documentos Debo Mantener? ¿Por Qué Debe Mantener los Documentos? Tipo de Documentos que Debe Mantener Documentos Básicos Cuánto Tiempo Debe Mantener los Documentos Información sobre Reembolsos Intereses Sobre Reembolsos Cambio de Dirección ¿Qué Sucede Si Cometí un Error?Declaraciones Enmendadas y Reclamaciones de Reembolso Multas Robo de Identidad 2. Complete 1040x online   Estado Civil para Efectos de la DeclaraciónQué Hay de Nuevo Introduction Useful Items - You may want to see: Estado CivilPersonas divorciadas. Complete 1040x online Divorcio y nuevo matrimonio. Complete 1040x online Matrimonios anulados. Complete 1040x online Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. Complete 1040x online Personas consideradas casadas. Complete 1040x online Matrimonio del mismo sexo. Complete 1040x online Cónyuge fallecido durante el año. Complete 1040x online Personas casadas que viven separadas. Complete 1040x online Soltero Casados que Presentan una Declaración ConjuntaPresentación de una Declaración Conjunta Casados que Presentan la Declaración por SeparadoReglas Especiales Cabeza de FamiliaPersonas Consideradas no Casadas Personas que Mantienen una Vivienda Persona Calificada Viudo que Reúne los Requisitos con Hijo Dependiente 3. Complete 1040x online   Exenciones Personales y por DependientesQué Hay de Nuevo Introduction Useful Items - You may want to see: ExencionesExenciones Personales Exenciones por Dependientes Hijo Calificado Pariente Calificado Eliminación gradual por fases de la exención Números de Seguro Social para DependientesNacimiento y fallecimiento en el año 2013. Complete 1040x online Número de identificación personal del contribuyente del Servicio de Impuestos Internos. Complete 1040x online Números de identificación del contribuyente en proceso de adopción. Complete 1040x online 4. Complete 1040x online   Retención de Impuestos e Impuesto EstimadoQué Hay de Nuevo para el Año 2014 Recordatorios Introduction Useful Items - You may want to see: Retención de Impuesto para el Año 2014Sueldos y Salarios Propinas Beneficios Marginales Tributables Compensación por Enfermedad Pensiones y Anualidades Ganancias Provenientes de Juegos de Azar y Apuestas Compensación por Desempleo Pagos del Gobierno Federal Retención Adicional Impuesto Estimado para el Año 2014Quién no Tiene que Pagar el Impuesto Estimado ¿Quién Tiene que Pagar Impuesto Estimado? Cómo Calcular el Impuesto Estimado Cuándo se Debe Pagar el Impuesto Estimado Cómo Determinar Cada Pago Cómo Pagar el Impuesto Estimado Crédito por Impuestos Retenidos e Impuesto Estimado para el Año 2013Retención Impuesto Estimado Multa por Pago Insuficiente de Impuestos para el Año 2013 Prev  Up  Next   Home   More Online Publications
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TEB Published Guidance

2010-2011 Priority Guidance Plan
The IRS announced the release of the 2010 - 2011 Priority Guidance Plan. Click here to see items of interest to the tax-exempt bond community.

2009-2010 Priority Guidance Plan
The IRS announced the release of the 2009 – 2010 Priority Guidance Plan. Click here to see items of interest to the tax-exempt bond community.

Internal Revenue Manual (IRM) Materials relating to Tax Exempt Bonds
The IRM contains the policies, procedural instructions and guidelines used by the Internal Revenue Service. The provided materials relate specifically to tax-exempt bonds.

Treasury Regulations
Issued guidance regarding the Service's position with respect to how the Internal Revenue Code is to be interpreted. The provided materials relate specifically to tax-exempt bonds.

Court Cases
Issued guidance rendered by the U.S. Tax Court and other federal and state courts. The provided materials relate specifically to tax-exempt bonds.

Revenue Rulings
A revenue ruling is an official interpretation by the Service of the Internal Revenue Code, related statutes, tax treaties, and regulations. It is the conclusion of the Service on how the law is applied to a specific set of facts.

Revenue Procedures
Issued guidance regarding matters of procedural importance with respect to the administration of the tax laws. The provided materials relate specifically to tax-exempt bonds.

Notices
Issued guidance regarding proposed procedural changes. Notices also request public comment with respect to the administration of the tax laws. The provided materials relate specifically to tax-exempt bonds.

Announcements
Issued guidance regarding changes in the administration of the tax laws (such as the publication of a new form or the implementation of temporary programs). The provided materials relate specifically to tax-exempt bonds.

News Releases
Issued guidance regarding the creation of new programs and/or release of new publications. The provided materials relate specifically to tax-exempt bonds.

PLRs, TAMs, FSAs, and CCAs
Copies of recently released redacted private letter rulings, technical advice and field service advice memoranda from the Office of Associate Chief Counsel (TE/GE).

Page Last Reviewed or Updated: 22-Feb-2014

The Complete 1040x Online

Complete 1040x online 4. Complete 1040x online   Communications and Air Transportation Taxes Table of Contents Uncollected Tax Report Communications TaxLocal-only service. Complete 1040x online Private communication service. Complete 1040x online Exemptions Credits or Refunds Air Transportation TaxesTransportation of Persons by Air International Air Travel Facilities Transportation of Property by Air Special Rules on Transportation Taxes Excise taxes are imposed on amounts paid for certain facilities and services. Complete 1040x online If you receive any payment on which tax is imposed, you are required to collect the tax, file returns, and pay the tax over to the government. Complete 1040x online If you fail to collect and pay over the taxes, you may be liable for the trust fund recovery penalty. Complete 1040x online See chapter 14, later. Complete 1040x online Uncollected Tax Report A separate report is required to be filed by collecting agents of communications services and air transportation taxes if the person from whom the facilities or services tax (the tax) is required to be collected (the taxpayer) refuses to pay the tax, or it is impossible for the collecting agent to collect the tax. Complete 1040x online The report must contain the name and address of the taxpayer, the type of facility provided or service rendered, the amount paid for the facility or service (the amount on which the tax is based), and the date paid. Complete 1040x online Regular method taxpayers. Complete 1040x online   For regular method taxpayers, the report must be filed by the due date of the Form 720 on which the tax would have been reported. Complete 1040x online Alternative method taxpayers. Complete 1040x online   For alternative method taxpayers, the report must be filed by the due date of the Form 720 that includes an adjustment to the separate account for the uncollected tax. Complete 1040x online See Alternative method in  chapter 11. Complete 1040x online Where to file. Complete 1040x online    Do not file the uncollected tax report with Form 720. Complete 1040x online Instead, mail the report to: Internal Revenue Service Excise Tax Program SE:S:SP:EX MS C9-109 5000 Ellin Rd. Complete 1040x online  Lanham, MD 20706 Communications Tax A 3% tax is imposed on amounts paid for local telephone service and teletypewriter exchange service. Complete 1040x online Local telephone service. Complete 1040x online   This includes access to a local telephone system and the privilege of telephonic quality communication with most people who are part of the system. Complete 1040x online Local telephone service also includes any facility or services provided in connection with this service. Complete 1040x online The tax applies to lease payments for certain customer premises equipment (CPE) even though the lessor does not also provide access to a local telecommunications system. Complete 1040x online Local-only service. Complete 1040x online   Local-only service is local telephone service as described above, provided under a plan that does not include long distance telephone service or that separately states the charge for local service on the bill to customers. Complete 1040x online Local-only service also includes any facility or services provided in connection with this service, even though these services and facilities may also be used with long-distance service. Complete 1040x online Private communication service. Complete 1040x online   Private communication service is not local telephone service. Complete 1040x online Private communication service includes accessory-type services provided in connection with a Centrex, PBX, or other similar system for dual use accessory equipment. Complete 1040x online However, the charge for the service must be stated separately from the charge for the basic system, and the accessory must function, in whole or in part, in connection with intercommunication among the subscriber's stations. Complete 1040x online Teletypewriter exchange service. Complete 1040x online   This includes access from a teletypewriter or other data station to a teletypewriter exchange system and the privilege of intercommunication by that station with most persons having teletypewriter or other data stations in the same exchange system. Complete 1040x online Figuring the tax. Complete 1040x online   The tax is based on the sum of all charges for local telephone service included in the bill. Complete 1040x online However, if the bill groups individual items for billing and tax purposes, the tax is based on the sum of the individual items within that group. Complete 1040x online The tax on the remaining items not included in any group is based on the charge for each item separately. Complete 1040x online Do not include in the tax base state or local sales or use taxes that are separately stated on the taxpayer's bill. Complete 1040x online Exemptions Payments for certain services or payments from certain users are exempt from the communications tax. Complete 1040x online Nontaxable service. Complete 1040x online   Nontaxable service means bundled service and long distance service. Complete 1040x online Nontaxable service also includes pre-paid telephone cards and pre-paid cellular service. Complete 1040x online Bundled service. Complete 1040x online   Bundled service is local and long distance service provided under a plan that does not separately state the charge for the local telephone service. Complete 1040x online Bundled service includes plans that provide both local and long distance service for either a flat monthly fee or a charge that varies with the elapsed transmission time for which the service is used. Complete 1040x online Telecommunications companies provide bundled service for both landlines and wireless (cellular) service. Complete 1040x online If Voice over Internet Protocol service provides both local and long distance service and the charges are not separately stated, such service is bundled service. Complete 1040x online   The method for sending or receiving a call, such as on a landline telephone, wireless (cellular), or some other method, does not affect whether a service is local-only or bundled. Complete 1040x online Long distance service. Complete 1040x online   Long distance service is telephonic quality communication with persons whose telephones are outside the local telephone system of the caller. Complete 1040x online Pre-paid telephone cards (PTC). Complete 1040x online   A PTC will be treated as bundled service unless a PTC expressly states it is for local-only service. Complete 1040x online Generally, the person responsible for collecting the tax is the carrier who transfers the PTC to the transferee. Complete 1040x online The transferee is the first person that is not a carrier to whom a PTC is transferred by the carrier. Complete 1040x online The transferee is the person liable for the tax and is eligible to request a credit or refund. Complete 1040x online For more information, see Regulations section 49. Complete 1040x online 4251-4. Complete 1040x online   The holder is the person that purchases a PTC to use and not to resell. Complete 1040x online Holders are not liable for the tax and cannot request a credit or refund. Complete 1040x online Pre-paid cellular telephones. Complete 1040x online   Rules similar to the PTC rules described above apply to pre-paid cellular telephones. Complete 1040x online The transferee is the person eligible to request the credit or refund. Complete 1040x online Installation charges. Complete 1040x online   The tax does not apply to payments received for the installation of any instrument, wire, pole, switchboard, apparatus, or equipment. Complete 1040x online However, the tax does apply to payments for the repair or replacement of those items incidental to ordinary maintenance. Complete 1040x online Answering services. Complete 1040x online   The tax does not apply to amounts paid for a private line, an answering service, and a one-way paging or message service if they do not provide access to a local telephone system and the privilege of telephonic communication as part of the local telephone system. Complete 1040x online Mobile radio telephone service. Complete 1040x online   The tax does not apply to payments for a two-way radio service that does not provide access to a local telephone system. Complete 1040x online Coin-operated telephones. Complete 1040x online   The tax for local telephone service does not apply to payments made for services by inserting coins in public coin-operated telephones. Complete 1040x online But the tax applies if the coin-operated telephone service is furnished for a guaranteed amount. Complete 1040x online Figure the tax on the amount paid under the guarantee plus any fixed monthly or other periodic charge. Complete 1040x online Telephone-operated security systems. Complete 1040x online   The tax does not apply to amounts paid for telephones used only to originate calls to a limited number of telephone stations for security entry into a building. Complete 1040x online In addition, the tax does not apply to any amounts paid for rented communication equipment used in the security system. Complete 1040x online News services. Complete 1040x online   The tax on teletypewriter exchange service does not apply to charges for the following news services. Complete 1040x online Services dealing exclusively with the collection or dissemination of news for or through the public press or radio or television broadcasting. Complete 1040x online Services used exclusively in the collection or dissemination of news by a news ticker service furnishing a general news service similar to that of the public press. Complete 1040x online This exemption applies to payments received for messages from one member of the news media to another member (or to or from their bona fide correspondents). Complete 1040x online For the exemption to apply, the charge for these services must be billed in writing to the person paying for the service and that person must certify in writing that the services are used for an exempt purpose. Complete 1040x online Services not exempted. Complete 1040x online   The tax applies to amounts paid by members of the news media for local telephone service. Complete 1040x online International organizations and the American Red Cross. Complete 1040x online   The tax does not apply to communication services furnished to an international organization or to the American National Red Cross. Complete 1040x online Nonprofit hospitals. Complete 1040x online   The tax does not apply to telephone services furnished to income tax-exempt nonprofit hospitals for their use. Complete 1040x online Also, the tax does not apply to amounts paid by these hospitals to provide local telephone service in the homes of their personnel who must be reached during their off-duty hours. Complete 1040x online Nonprofit educational organizations. Complete 1040x online   The tax does not apply to payments received for services and facilities furnished to a nonprofit educational organization for its use. Complete 1040x online A nonprofit educational organization is one that satisfies all the following requirements. Complete 1040x online It normally maintains a regular faculty and curriculum. Complete 1040x online It normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on. Complete 1040x online It is exempt from income tax under section 501(a). Complete 1040x online This includes a school operated by an organization exempt under section 501(c)(3) if the school meets the above qualifications. Complete 1040x online Qualified blood collector organizations. Complete 1040x online   The tax does not apply to telephone services furnished to qualified blood collector organizations for their use. Complete 1040x online A qualified blood collector organization is one that is: Described in section 501(c)(3) and exempt from tax under section 501(a), Primarily engaged in the activity of collecting human blood, Registered with the IRS, and Registered by the Food and Drug Administration to collect blood. Complete 1040x online Federal, state, and local government. Complete 1040x online   The tax does not apply to communication services provided to the government of the United States, the government of any state or its political subdivisions, the District of Columbia, or the United Nations. Complete 1040x online Treat an Indian tribal government as a state for the exemption from the communications tax only if the services involve the exercise of an essential tribal government function. Complete 1040x online Exemption certificate. Complete 1040x online   Any form of exemption certificate will be acceptable if it includes all the information required by the Internal Revenue Code and Regulations. Complete 1040x online See Regulations section 49. Complete 1040x online 4253-11. Complete 1040x online File the certificate with the provider of the communication services. Complete 1040x online An exemption certificate is not required for nontaxable services. Complete 1040x online   The following users that are exempt from the communications tax do not have to file an annual exemption certificate after they have filed the initial certificate to claim an exemption from the communications tax. Complete 1040x online The American National Red Cross and other international organizations. Complete 1040x online Nonprofit hospitals. Complete 1040x online Nonprofit educational organizations. Complete 1040x online Qualified blood collector organizations. Complete 1040x online State and local governments. Complete 1040x online   The federal government does not have to file any exemption certificate. Complete 1040x online   All other organizations must furnish exemption certificates when required. Complete 1040x online Credits or Refunds If tax is collected and paid over for nontaxable services, or for certain services or users exempt from the communications tax, the collector or taxpayer may claim a credit or refund if it has repaid the tax to the person from whom the tax was collected or obtained the consent of that person to the allowance of the credit or refund. Complete 1040x online Alternatively, the person who paid the tax may claim a refund. Complete 1040x online For more information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Complete 1040x online Collectors. Complete 1040x online   The collector may request a credit or refund if it has repaid the tax to the person from whom the tax was collected, or obtained the consent of that person to the allowance of the credit or refund. Complete 1040x online These requirements also apply to nontaxable service refunds. Complete 1040x online Collectors using the regular method for deposits. Complete 1040x online   Collectors using the regular method for deposits must use Form 720X to request a credit or refund if the collector has repaid the tax to the person from whom the tax was collected, or obtained the consent of that person to the allowance of the credit or refund. Complete 1040x online Collectors using the alternative method for deposits. Complete 1040x online   Collectors using the alternative method for deposits must adjust their separate accounts for the credit or refund if it has repaid the tax to the person from whom the tax was collected, or obtained the consent of that person to the allowance of the credit or refund. Complete 1040x online For more information, see the Instructions for Form 720. Complete 1040x online Air Transportation Taxes Taxes are imposed on amounts paid for: Transportation of persons by air, Use of international air travel facilities, and Transportation of property by air. Complete 1040x online Transportation of Persons by Air The tax on transportation of persons by air is made up of the: Percentage tax, and Domestic-segment tax. Complete 1040x online Percentage tax. Complete 1040x online   A tax of 7. Complete 1040x online 5% applies to amounts paid for taxable transportation of persons by air. Complete 1040x online Amounts paid for transportation include charges for layover or waiting time and movement of aircraft in deadhead service. Complete 1040x online Mileage awards. Complete 1040x online   The percentage tax may apply to an amount paid (in cash or in kind) to an air carrier (or any related person) for the right to provide mileage awards for, or other reductions in the cost of, any transportation of persons by air. Complete 1040x online For example, this applies to mileage awards purchased by credit card companies, telephone companies, restaurants, hotels, and other businesses. Complete 1040x online   Generally, the percentage tax does not apply to amounts paid for mileage awards where the mileage awards cannot, under any circumstances, be redeemed for air transportation that is subject to the tax. Complete 1040x online Until regulations are issued, the following rules apply to mileage awards. Complete 1040x online Amounts paid for mileage awards that cannot be redeemed for taxable transportation beginning and ending in the United States are not subject to the tax. Complete 1040x online For this rule, mileage awards issued by a foreign air carrier are considered to be usable only on that foreign air carrier and thus not redeemable for taxable transportation beginning and ending in the United States. Complete 1040x online Therefore, amounts paid to a foreign air carrier for mileage awards are not subject to the tax. Complete 1040x online Amounts paid by an air carrier to a domestic air carrier for mileage awards that can be redeemed for taxable transportation are not subject to the tax to the extent those miles will be awarded in connection with the purchase of taxable transportation. Complete 1040x online Amounts paid by an air carrier to a domestic air carrier for mileage awards that can be redeemed for taxable transportation are subject to the tax to the extent those miles will not be awarded in connection with the purchase of taxable transportation. Complete 1040x online Domestic-segment tax. Complete 1040x online   The domestic-segment tax is a flat dollar amount for each segment of taxable transportation for which an amount is paid. Complete 1040x online However, see Rural airports, later. Complete 1040x online A segment is a single takeoff and a single landing. Complete 1040x online The amount of the domestic-segment tax is in the Instructions for Form 720. Complete 1040x online Charter flights. Complete 1040x online    If an aircraft is chartered, the domestic-segment tax for each segment of taxable transportation is figured by multiplying the tax by the number of passengers transported on the aircraft. Complete 1040x online Rural airports. Complete 1040x online   The domestic-segment tax does not apply to a segment to or from a rural airport. Complete 1040x online An airport is a rural airport for a calendar year if fewer than 100,000 commercial passengers departed from the airport by air during the second preceding calendar year (the 100,000 passenger rule), and one of the following is true: The airport is not located within 75 miles of another airport from which 100,000 or more commercial passengers departed during the second preceding calendar year, The airport was receiving essential air service subsidies as of August 5, 1997, or The airport is not connected by paved roads to another airport. Complete 1040x online   To apply the 100,000 passenger rule to any airport described in (3) above, only count commercial passengers departing from the airport by air on flight segments of at least 100 miles. Complete 1040x online   An updated list of rural airports can be found on the Department of Transportation website at www. Complete 1040x online dot. Complete 1040x online gov and enter the phrase “Essential Air Service” in the search box. Complete 1040x online Taxable transportation. Complete 1040x online   Taxable transportation is transportation by air that meets either of the following tests. Complete 1040x online It begins and ends either in the United States or at any place in Canada or Mexico not more than 225 miles from the nearest point on the continental United States boundary (this is the 225-mile zone). Complete 1040x online It is directly or indirectly from one port or station in the United States to another port or station in the United States, but only if it is not a part of uninterrupted international air transportation, discussed later. Complete 1040x online Round trip. Complete 1040x online   A round trip is considered two separate trips. Complete 1040x online The first trip is from the point of departure to the destination. Complete 1040x online The second trip is the return trip from that destination. Complete 1040x online Uninterrupted international air transportation. Complete 1040x online   This means transportation entirely by air that does not begin and end in the United States or in the 225-mile zone if there is not more than a 12-hour scheduled interval between arrival and departure at any station in the United States. Complete 1040x online For a special rule that applies to military personnel, see Exemptions, later. Complete 1040x online Transportation between the continental U. Complete 1040x online S. Complete 1040x online and Alaska or Hawaii. Complete 1040x online   This transportation is partially exempt from the tax on transportation of persons by air. Complete 1040x online The tax does not apply to the part of the trip between the point at which the route of transportation leaves or enters the continental United States (or a port or station in the 225-mile zone) and the point at which it enters or leaves Hawaii or Alaska. Complete 1040x online Leaving or entering occurs when the route of the transportation passes over either the United States border or a point 3 nautical miles (3. Complete 1040x online 45 statute miles) from low tide on the coast line, or when it leaves a port or station in the 225-mile zone. Complete 1040x online Therefore, this transportation is subject to the percentage tax on the part of the trip in U. Complete 1040x online S. Complete 1040x online airspace, the domestic-segment tax for each domestic segment, and the tax on the use of international air travel facilities, discussed later. Complete 1040x online Transportation within Alaska or Hawaii. Complete 1040x online   The tax on transportation of persons by air applies to the entire fare paid in the case of flights between any of the Hawaiian Islands, and between any ports or stations in the Aleutian Islands or other ports or stations elsewhere in Alaska. Complete 1040x online The tax applies even though parts of the flights may be over international waters or over Canada, if no point on the direct line of transportation between the ports or stations is more than 225 miles from the United States (Hawaii or Alaska). Complete 1040x online Package tours. Complete 1040x online   The air transportation taxes apply to “complimentary” air transportation furnished solely to participants in package holiday tours. Complete 1040x online The amount paid for these package tours includes a charge for air transportation even though it may be advertised as “free. Complete 1040x online ” This rule also applies to the tax on the use of international air travel facilities, discussed later. Complete 1040x online Liability for tax. Complete 1040x online   The person paying for taxable transportation is liable for the tax and, ordinarily, the person receiving the payment collects the tax, files the returns, and pays the tax over to the government. Complete 1040x online However, if payment is made outside the United States for a prepaid order, exchange order, or similar order, the person furnishing the initial transportation provided for under that order must collect the tax. Complete 1040x online    A travel agency that is an independent broker and sells tours on aircraft that it charters must collect the transportation tax, file the returns, and pay the tax over to the government. Complete 1040x online However, a travel agency that sells tours as the agent of an airline must collect the tax and remit it to the airline for the filing of returns and for the payment of the tax over to the government. Complete 1040x online An independent third party that is not under the airline's supervision or control, but is acting on behalf of, and receiving compensation from, a passenger, is not required to collect the tax and pay it to the government. Complete 1040x online For more information on resellers of air transportation, see Revenue Ruling 2006-52. Complete 1040x online You can find Revenue Ruling 2006-52 on page 761 of I. Complete 1040x online R. Complete 1040x online B. Complete 1040x online 2006-43 at www. Complete 1040x online irs. Complete 1040x online gov/pub/irs-irbs/irb06-43. Complete 1040x online pdf. Complete 1040x online   The fact that the aircraft does not use public or commercial airports in taking off and landing has no effect on the tax. Complete 1040x online But see Certain helicopter uses, later. Complete 1040x online   For taxable transportation that begins and ends in the United States, the tax applies regardless of whether the payment is made in or outside the United States. Complete 1040x online   If the tax is not paid when payment for the transportation is made, the air carrier providing the initial segment of the transportation that begins or ends in the United States becomes liable for the tax. Complete 1040x online Exemptions. Complete 1040x online   The tax on transportation of persons by air does not apply in the following situations. Complete 1040x online See also Special Rules on Transportation Taxes, later. Complete 1040x online Military personnel on international trips. Complete 1040x online   When traveling in uniform at their own expense, United States military personnel on authorized leave are deemed to be traveling in uninterrupted international air transportation (defined earlier) even if the scheduled interval between arrival and departure at any station in the United States is actually more than 12 hours. Complete 1040x online However, such personnel must buy their tickets within 12 hours after landing at the first domestic airport and accept the first available accommodation of the type called for by their tickets. Complete 1040x online The trip must begin or end outside the United States and the 225-mile zone. Complete 1040x online Certain helicopter uses. Complete 1040x online   The tax does not apply to air transportation by helicopter if the helicopter is used for any of the following purposes. Complete 1040x online Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. Complete 1040x online Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Complete 1040x online Providing emergency medical transportation. Complete 1040x online   However, during a use described in items (1) or (2), the tax applies if the helicopter takes off from, or lands at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise uses services provided under section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code. Complete 1040x online For item (1), treat each flight segment as a separate flight. Complete 1040x online Fixed-wing aircraft uses. Complete 1040x online   The tax does not apply to air transportation by fixed-wing aircraft if the fixed-wing aircraft is used for any of the following purposes. Complete 1040x online Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Complete 1040x online Providing emergency medical transportation. Complete 1040x online The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. Complete 1040x online   However, during a use described in item (1), the tax applies if the fixed-wing aircraft takes off from, or lands at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise uses services provided under section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code. Complete 1040x online Skydiving. Complete 1040x online   The tax does not apply to any air transportation exclusively for the purpose of skydiving. Complete 1040x online Seaplanes. Complete 1040x online   The tax does not apply to any air transportation by seaplane for any segment consisting of a takeoff from, and a landing on, water if the places where the takeoff and landing occur are not receiving financial assistance from the Airport and Airways Trust Fund. Complete 1040x online Bonus tickets. Complete 1040x online   The tax does not apply to free bonus tickets issued by an airline company to its customers who have satisfied all requirements to qualify for the bonus tickets. Complete 1040x online However, the tax applies to amounts paid by customers for advance bonus tickets when customers have traveled insufficient mileage to fully qualify for the free advance bonus tickets. Complete 1040x online International Air Travel Facilities A tax per person is imposed (whether in or outside the United States) for international flights that begin or end in the United States. Complete 1040x online However, for a domestic segment that begins or ends in Alaska or Hawaii, a reduced tax per person applies only to departures. Complete 1040x online This tax does not apply if all the transportation is subject to the percentage tax, discussed earlier. Complete 1040x online It also doesn't apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. Complete 1040x online See the Instructions for Form 720 for the tax rates. Complete 1040x online Transportation of Property by Air A tax of 6. Complete 1040x online 25% is imposed on amounts paid (whether in or outside the United States) for transportation of property by air. Complete 1040x online The fact that the aircraft may not use public or commercial airports in taking off and landing has no effect on the tax. Complete 1040x online The tax applies only to amounts paid to a person engaged in the business of transporting property by air for hire. Complete 1040x online The tax applies only to transportation (including layover time and movement of aircraft in deadhead service) that begins and ends in the United States. Complete 1040x online Thus, the tax does not apply to transportation of property by air that begins or ends outside the United States. Complete 1040x online Exemptions. Complete 1040x online   The tax on transportation of property by air does not apply in the following situations. Complete 1040x online See also Special Rules on Transportation Taxes, later. Complete 1040x online Cropdusting and firefighting service. Complete 1040x online   The tax does not apply to amounts paid for cropdusting or aerial firefighting service. Complete 1040x online Exportation. Complete 1040x online    The tax does not apply to payments for transportation of property by air in the course of exportation (including to United States possessions) by continuous movement, as evidenced by the execution of Form 1363, Export Exemption Certificate. Complete 1040x online See Form 1363 for more information. Complete 1040x online Certain helicopter and fixed-wing air ambulance uses. Complete 1040x online   The tax does not apply to amounts paid for the use of helicopters in construction to set heating and air conditioning units on roofs of buildings, to dismantle tower cranes, and to aid in construction of power lines and ski lifts. Complete 1040x online   The tax also does not apply to air transportation by helicopter or fixed-wing aircraft for the purpose of providing emergency medical services. Complete 1040x online The fixed-wing aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. Complete 1040x online Skydiving. Complete 1040x online   The tax does not apply to any air transportation exclusively for the purpose of skydiving. Complete 1040x online Excess baggage. Complete 1040x online    The tax does not apply to excess baggage accompanying a passenger on an aircraft operated on an established line. Complete 1040x online Surtax on fuel used in a fractional ownership program aircraft. Complete 1040x online   The tax does not apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. Complete 1040x online Alaska and Hawaii. Complete 1040x online   For transportation of property to and from Alaska and Hawaii, the tax in general does not apply to the portion of the transportation that is entirely outside the continental United States (or the 225-mile zone if the aircraft departs from or arrives at an airport in the 225-mile zone). Complete 1040x online But the tax applies to flights between ports or stations in Alaska and the Aleutian Islands, as well as between ports or stations in Hawaii. Complete 1040x online The tax applies even though parts of the flights may be over international waters or over Canada, if no point on a line drawn from where the route of transportation leaves the United States (Alaska) to where it reenters the United States (Alaska) is more than 225 miles from the United States. Complete 1040x online Liability for tax. Complete 1040x online   The person paying for taxable transportation is liable for the tax and, ordinarily, the person engaged in the business of transporting property by air for hire receives the payment, collects the tax, files the returns, and pays the tax over to the government. Complete 1040x online   If tax is not paid when a payment is made outside the United States, the person furnishing the last segment of taxable transportation collects the tax from the person to whom the property is delivered in the United States. Complete 1040x online Special Rules on Transportation Taxes In certain circumstances, special rules apply to the taxes on transportation of persons and property by air. Complete 1040x online Aircraft used by affiliated corporations. Complete 1040x online   The taxes do not apply to payments received by one member of an affiliated group of corporations from another member for services furnished in connection with the use of an aircraft. Complete 1040x online However, the aircraft must be owned or leased by a member of the affiliated group and cannot be available for hire by a nonmember of the affiliated group. Complete 1040x online Determine whether an aircraft is available for hire by a nonmember of an affiliated group on a flight-by-flight basis. Complete 1040x online   For this rule, an affiliated group of corporations is any group of corporations connected with a common parent corporation through 80% or more of stock ownership. Complete 1040x online Small aircraft. Complete 1040x online   The taxes do not apply to transportation furnished by an aircraft having a maximum certificated takeoff weight of 6,000 pounds or less. Complete 1040x online However, the taxes do apply if the aircraft is operated on an established line. Complete 1040x online “Operated on an established line” means the aircraft operates with some degree of regularity between definite points. Complete 1040x online However, it does not include any time an aircraft is being operated on a flight that is solely for sightseeing. Complete 1040x online   Consider an aircraft to be operated on an established line if it is operated on a charter basis between two cities also served by that carrier on a regularly scheduled basis. Complete 1040x online   Also, the taxes apply if the aircraft is jet-powered, regardless of its maximum certificated takeoff weight or whether or not it is operated on an established line. Complete 1040x online Mixed load of persons and property. Complete 1040x online   If a single amount is paid for air transportation of persons and property, the payment must be allocated between the amount subject to the tax on transportation of persons and the amount subject to the tax on transportation of property. Complete 1040x online The allocation must be reasonable and supported by adequate records. Complete 1040x online Credits or refunds. Complete 1040x online   If tax is collected and paid over for air transportation that is not taxable air transportation, the collector may claim a credit or refund if it has repaid the tax to the person from whom the tax was collected or obtained the consent of that person to the allowance of the credit or refund. Complete 1040x online Alternatively, the person who paid the tax may claim a refund. Complete 1040x online For information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Complete 1040x online Prev  Up  Next   Home   More Online Publications