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Taxact 2007

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Taxact 2007

Taxact 2007 4. Taxact 2007   Communications and Air Transportation Taxes Table of Contents Uncollected Tax Report Communications TaxLocal-only service. Taxact 2007 Private communication service. Taxact 2007 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. Taxact 2007 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. Taxact 2007 If you fail to collect and pay over the taxes, you may be liable for the trust fund recovery penalty. Taxact 2007 See chapter 14, later. Taxact 2007 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. Taxact 2007 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. Taxact 2007 Regular method taxpayers. Taxact 2007   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. Taxact 2007 Alternative method taxpayers. Taxact 2007   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. Taxact 2007 See Alternative method in  chapter 11. Taxact 2007 Where to file. Taxact 2007    Do not file the uncollected tax report with Form 720. Taxact 2007 Instead, mail the report to: Internal Revenue Service Excise Tax Program SE:S:SP:EX MS C9-109 5000 Ellin Rd. Taxact 2007  Lanham, MD 20706 Communications Tax A 3% tax is imposed on amounts paid for local telephone service and teletypewriter exchange service. Taxact 2007 Local telephone service. Taxact 2007   This includes access to a local telephone system and the privilege of telephonic quality communication with most people who are part of the system. Taxact 2007 Local telephone service also includes any facility or services provided in connection with this service. Taxact 2007 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. Taxact 2007 Local-only service. Taxact 2007   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. Taxact 2007 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. Taxact 2007 Private communication service. Taxact 2007   Private communication service is not local telephone service. Taxact 2007 Private communication service includes accessory-type services provided in connection with a Centrex, PBX, or other similar system for dual use accessory equipment. Taxact 2007 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. Taxact 2007 Teletypewriter exchange service. Taxact 2007   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. Taxact 2007 Figuring the tax. Taxact 2007   The tax is based on the sum of all charges for local telephone service included in the bill. Taxact 2007 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. Taxact 2007 The tax on the remaining items not included in any group is based on the charge for each item separately. Taxact 2007 Do not include in the tax base state or local sales or use taxes that are separately stated on the taxpayer's bill. Taxact 2007 Exemptions Payments for certain services or payments from certain users are exempt from the communications tax. Taxact 2007 Nontaxable service. Taxact 2007   Nontaxable service means bundled service and long distance service. Taxact 2007 Nontaxable service also includes pre-paid telephone cards and pre-paid cellular service. Taxact 2007 Bundled service. Taxact 2007   Bundled service is local and long distance service provided under a plan that does not separately state the charge for the local telephone service. Taxact 2007 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. Taxact 2007 Telecommunications companies provide bundled service for both landlines and wireless (cellular) service. Taxact 2007 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. Taxact 2007   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. Taxact 2007 Long distance service. Taxact 2007   Long distance service is telephonic quality communication with persons whose telephones are outside the local telephone system of the caller. Taxact 2007 Pre-paid telephone cards (PTC). Taxact 2007   A PTC will be treated as bundled service unless a PTC expressly states it is for local-only service. Taxact 2007 Generally, the person responsible for collecting the tax is the carrier who transfers the PTC to the transferee. Taxact 2007 The transferee is the first person that is not a carrier to whom a PTC is transferred by the carrier. Taxact 2007 The transferee is the person liable for the tax and is eligible to request a credit or refund. Taxact 2007 For more information, see Regulations section 49. Taxact 2007 4251-4. Taxact 2007   The holder is the person that purchases a PTC to use and not to resell. Taxact 2007 Holders are not liable for the tax and cannot request a credit or refund. Taxact 2007 Pre-paid cellular telephones. Taxact 2007   Rules similar to the PTC rules described above apply to pre-paid cellular telephones. Taxact 2007 The transferee is the person eligible to request the credit or refund. Taxact 2007 Installation charges. Taxact 2007   The tax does not apply to payments received for the installation of any instrument, wire, pole, switchboard, apparatus, or equipment. Taxact 2007 However, the tax does apply to payments for the repair or replacement of those items incidental to ordinary maintenance. Taxact 2007 Answering services. Taxact 2007   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. Taxact 2007 Mobile radio telephone service. Taxact 2007   The tax does not apply to payments for a two-way radio service that does not provide access to a local telephone system. Taxact 2007 Coin-operated telephones. Taxact 2007   The tax for local telephone service does not apply to payments made for services by inserting coins in public coin-operated telephones. Taxact 2007 But the tax applies if the coin-operated telephone service is furnished for a guaranteed amount. Taxact 2007 Figure the tax on the amount paid under the guarantee plus any fixed monthly or other periodic charge. Taxact 2007 Telephone-operated security systems. Taxact 2007   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. Taxact 2007 In addition, the tax does not apply to any amounts paid for rented communication equipment used in the security system. Taxact 2007 News services. Taxact 2007   The tax on teletypewriter exchange service does not apply to charges for the following news services. Taxact 2007 Services dealing exclusively with the collection or dissemination of news for or through the public press or radio or television broadcasting. Taxact 2007 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. Taxact 2007 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). Taxact 2007 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. Taxact 2007 Services not exempted. Taxact 2007   The tax applies to amounts paid by members of the news media for local telephone service. Taxact 2007 International organizations and the American Red Cross. Taxact 2007   The tax does not apply to communication services furnished to an international organization or to the American National Red Cross. Taxact 2007 Nonprofit hospitals. Taxact 2007   The tax does not apply to telephone services furnished to income tax-exempt nonprofit hospitals for their use. Taxact 2007 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. Taxact 2007 Nonprofit educational organizations. Taxact 2007   The tax does not apply to payments received for services and facilities furnished to a nonprofit educational organization for its use. Taxact 2007 A nonprofit educational organization is one that satisfies all the following requirements. Taxact 2007 It normally maintains a regular faculty and curriculum. Taxact 2007 It normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on. Taxact 2007 It is exempt from income tax under section 501(a). Taxact 2007 This includes a school operated by an organization exempt under section 501(c)(3) if the school meets the above qualifications. Taxact 2007 Qualified blood collector organizations. Taxact 2007   The tax does not apply to telephone services furnished to qualified blood collector organizations for their use. Taxact 2007 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. Taxact 2007 Federal, state, and local government. Taxact 2007   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. Taxact 2007 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. Taxact 2007 Exemption certificate. Taxact 2007   Any form of exemption certificate will be acceptable if it includes all the information required by the Internal Revenue Code and Regulations. Taxact 2007 See Regulations section 49. Taxact 2007 4253-11. Taxact 2007 File the certificate with the provider of the communication services. Taxact 2007 An exemption certificate is not required for nontaxable services. Taxact 2007   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. Taxact 2007 The American National Red Cross and other international organizations. Taxact 2007 Nonprofit hospitals. Taxact 2007 Nonprofit educational organizations. Taxact 2007 Qualified blood collector organizations. Taxact 2007 State and local governments. Taxact 2007   The federal government does not have to file any exemption certificate. Taxact 2007   All other organizations must furnish exemption certificates when required. Taxact 2007 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. Taxact 2007 Alternatively, the person who paid the tax may claim a refund. Taxact 2007 For more information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Taxact 2007 Collectors. Taxact 2007   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. Taxact 2007 These requirements also apply to nontaxable service refunds. Taxact 2007 Collectors using the regular method for deposits. Taxact 2007   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. Taxact 2007 Collectors using the alternative method for deposits. Taxact 2007   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. Taxact 2007 For more information, see the Instructions for Form 720. Taxact 2007 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. Taxact 2007 Transportation of Persons by Air The tax on transportation of persons by air is made up of the: Percentage tax, and Domestic-segment tax. Taxact 2007 Percentage tax. Taxact 2007   A tax of 7. Taxact 2007 5% applies to amounts paid for taxable transportation of persons by air. Taxact 2007 Amounts paid for transportation include charges for layover or waiting time and movement of aircraft in deadhead service. Taxact 2007 Mileage awards. Taxact 2007   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. Taxact 2007 For example, this applies to mileage awards purchased by credit card companies, telephone companies, restaurants, hotels, and other businesses. Taxact 2007   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. Taxact 2007 Until regulations are issued, the following rules apply to mileage awards. Taxact 2007 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. Taxact 2007 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. Taxact 2007 Therefore, amounts paid to a foreign air carrier for mileage awards are not subject to the tax. Taxact 2007 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. Taxact 2007 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. Taxact 2007 Domestic-segment tax. Taxact 2007   The domestic-segment tax is a flat dollar amount for each segment of taxable transportation for which an amount is paid. Taxact 2007 However, see Rural airports, later. Taxact 2007 A segment is a single takeoff and a single landing. Taxact 2007 The amount of the domestic-segment tax is in the Instructions for Form 720. Taxact 2007 Charter flights. Taxact 2007    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. Taxact 2007 Rural airports. Taxact 2007   The domestic-segment tax does not apply to a segment to or from a rural airport. Taxact 2007 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. Taxact 2007   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. Taxact 2007   An updated list of rural airports can be found on the Department of Transportation website at www. Taxact 2007 dot. Taxact 2007 gov and enter the phrase “Essential Air Service” in the search box. Taxact 2007 Taxable transportation. Taxact 2007   Taxable transportation is transportation by air that meets either of the following tests. Taxact 2007 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). Taxact 2007 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. Taxact 2007 Round trip. Taxact 2007   A round trip is considered two separate trips. Taxact 2007 The first trip is from the point of departure to the destination. Taxact 2007 The second trip is the return trip from that destination. Taxact 2007 Uninterrupted international air transportation. Taxact 2007   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. Taxact 2007 For a special rule that applies to military personnel, see Exemptions, later. Taxact 2007 Transportation between the continental U. Taxact 2007 S. Taxact 2007 and Alaska or Hawaii. Taxact 2007   This transportation is partially exempt from the tax on transportation of persons by air. Taxact 2007 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. Taxact 2007 Leaving or entering occurs when the route of the transportation passes over either the United States border or a point 3 nautical miles (3. Taxact 2007 45 statute miles) from low tide on the coast line, or when it leaves a port or station in the 225-mile zone. Taxact 2007 Therefore, this transportation is subject to the percentage tax on the part of the trip in U. Taxact 2007 S. Taxact 2007 airspace, the domestic-segment tax for each domestic segment, and the tax on the use of international air travel facilities, discussed later. Taxact 2007 Transportation within Alaska or Hawaii. Taxact 2007   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. Taxact 2007 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). Taxact 2007 Package tours. Taxact 2007   The air transportation taxes apply to “complimentary” air transportation furnished solely to participants in package holiday tours. Taxact 2007 The amount paid for these package tours includes a charge for air transportation even though it may be advertised as “free. Taxact 2007 ” This rule also applies to the tax on the use of international air travel facilities, discussed later. Taxact 2007 Liability for tax. Taxact 2007   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. Taxact 2007 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. Taxact 2007    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. Taxact 2007 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. Taxact 2007 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. Taxact 2007 For more information on resellers of air transportation, see Revenue Ruling 2006-52. Taxact 2007 You can find Revenue Ruling 2006-52 on page 761 of I. Taxact 2007 R. Taxact 2007 B. Taxact 2007 2006-43 at www. Taxact 2007 irs. Taxact 2007 gov/pub/irs-irbs/irb06-43. Taxact 2007 pdf. Taxact 2007   The fact that the aircraft does not use public or commercial airports in taking off and landing has no effect on the tax. Taxact 2007 But see Certain helicopter uses, later. Taxact 2007   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. Taxact 2007   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. Taxact 2007 Exemptions. Taxact 2007   The tax on transportation of persons by air does not apply in the following situations. Taxact 2007 See also Special Rules on Transportation Taxes, later. Taxact 2007 Military personnel on international trips. Taxact 2007   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. Taxact 2007 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. Taxact 2007 The trip must begin or end outside the United States and the 225-mile zone. Taxact 2007 Certain helicopter uses. Taxact 2007   The tax does not apply to air transportation by helicopter if the helicopter is used for any of the following purposes. Taxact 2007 Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. Taxact 2007 Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Taxact 2007 Providing emergency medical transportation. Taxact 2007   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. Taxact 2007 For item (1), treat each flight segment as a separate flight. Taxact 2007 Fixed-wing aircraft uses. Taxact 2007   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. Taxact 2007 Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Taxact 2007 Providing emergency medical transportation. Taxact 2007 The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. Taxact 2007   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. Taxact 2007 Skydiving. Taxact 2007   The tax does not apply to any air transportation exclusively for the purpose of skydiving. Taxact 2007 Seaplanes. Taxact 2007   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. Taxact 2007 Bonus tickets. Taxact 2007   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. Taxact 2007 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. Taxact 2007 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. Taxact 2007 However, for a domestic segment that begins or ends in Alaska or Hawaii, a reduced tax per person applies only to departures. Taxact 2007 This tax does not apply if all the transportation is subject to the percentage tax, discussed earlier. Taxact 2007 It also doesn't apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. Taxact 2007 See the Instructions for Form 720 for the tax rates. Taxact 2007 Transportation of Property by Air A tax of 6. Taxact 2007 25% is imposed on amounts paid (whether in or outside the United States) for transportation of property by air. Taxact 2007 The fact that the aircraft may not use public or commercial airports in taking off and landing has no effect on the tax. Taxact 2007 The tax applies only to amounts paid to a person engaged in the business of transporting property by air for hire. Taxact 2007 The tax applies only to transportation (including layover time and movement of aircraft in deadhead service) that begins and ends in the United States. Taxact 2007 Thus, the tax does not apply to transportation of property by air that begins or ends outside the United States. Taxact 2007 Exemptions. Taxact 2007   The tax on transportation of property by air does not apply in the following situations. Taxact 2007 See also Special Rules on Transportation Taxes, later. Taxact 2007 Cropdusting and firefighting service. Taxact 2007   The tax does not apply to amounts paid for cropdusting or aerial firefighting service. Taxact 2007 Exportation. Taxact 2007    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. Taxact 2007 See Form 1363 for more information. Taxact 2007 Certain helicopter and fixed-wing air ambulance uses. Taxact 2007   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. Taxact 2007   The tax also does not apply to air transportation by helicopter or fixed-wing aircraft for the purpose of providing emergency medical services. Taxact 2007 The fixed-wing aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. Taxact 2007 Skydiving. Taxact 2007   The tax does not apply to any air transportation exclusively for the purpose of skydiving. Taxact 2007 Excess baggage. Taxact 2007    The tax does not apply to excess baggage accompanying a passenger on an aircraft operated on an established line. Taxact 2007 Surtax on fuel used in a fractional ownership program aircraft. Taxact 2007   The tax does not apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. Taxact 2007 Alaska and Hawaii. Taxact 2007   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). Taxact 2007 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. Taxact 2007 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. Taxact 2007 Liability for tax. Taxact 2007   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. Taxact 2007   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. Taxact 2007 Special Rules on Transportation Taxes In certain circumstances, special rules apply to the taxes on transportation of persons and property by air. Taxact 2007 Aircraft used by affiliated corporations. Taxact 2007   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. Taxact 2007 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. Taxact 2007 Determine whether an aircraft is available for hire by a nonmember of an affiliated group on a flight-by-flight basis. Taxact 2007   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. Taxact 2007 Small aircraft. Taxact 2007   The taxes do not apply to transportation furnished by an aircraft having a maximum certificated takeoff weight of 6,000 pounds or less. Taxact 2007 However, the taxes do apply if the aircraft is operated on an established line. Taxact 2007 “Operated on an established line” means the aircraft operates with some degree of regularity between definite points. Taxact 2007 However, it does not include any time an aircraft is being operated on a flight that is solely for sightseeing. Taxact 2007   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. Taxact 2007   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. Taxact 2007 Mixed load of persons and property. Taxact 2007   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. Taxact 2007 The allocation must be reasonable and supported by adequate records. Taxact 2007 Credits or refunds. Taxact 2007   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. Taxact 2007 Alternatively, the person who paid the tax may claim a refund. Taxact 2007 For information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Taxact 2007 Prev  Up  Next   Home   More Online Publications
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IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

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Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone* 
Detroit  500 Woodward Ave.
Detroit, MI 48226 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(313) 628-3722 
Flint  917 N. Saginaw Street
Flint, MI 48503 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**


Services Provided

(810) 342-6190 
Grand Rapids  3251 N. Evergreen Dr. N.E.
Grand Rapids, MI 49525 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(616) 365-4700 
Marquette  1055 W. Baraga Ave.
Marquette, MI 49855 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(906) 228-7845 
Saginaw  4901 Towne Centre
Saginaw, MI 48604 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(989) 797-8560 
Traverse City  2040 N. US 31 South
Traverse City, MI 49685 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)
 

    Services Provided

(231) 932-2192 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call 313-628-3670 in Detroit or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see Tax Topic 104

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
477 Michigan Ave.
Stop 45, Room 2401
Detroit, MI 48226

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Taxact 2007

Taxact 2007 2. Taxact 2007   The Tax and Filing Requirements Table of Contents Returns and Filing Requirements Payment of TaxFederal Tax Deposits Must be Made by Electronic Funds Transfer All organizations subject to the tax on unrelated business income, except the exempt trusts described in section 511(b)(2), are taxable at corporate rates on that income. Taxact 2007 All exempt trusts subject to the tax on unrelated business income that, if not exempt, would be taxable as trusts are taxable at trust rates on that income. Taxact 2007 However, an exempt trust may not claim the deduction for a personal exemption that is normally allowed to a trust. Taxact 2007 The tax is imposed on the organization's unrelated business taxable income (described in chapter 4). Taxact 2007 The tax is reduced by any applicable tax credits, including the general business credits (such as the investment credit) and the foreign tax credit. Taxact 2007 Alternative minimum tax. Taxact 2007   Organizations liable for tax on unrelated business income may be liable for alternative minimum tax on certain adjustments and tax preference items. Taxact 2007 Returns and Filing Requirements An exempt organization subject to the tax on unrelated business income must file Form 990-T and attach any required supporting schedules and forms. Taxact 2007 The obligation to file Form 990-T is in addition to the obligation to file any other required returns. Taxact 2007 Form 990-T is required if the organization's gross income from unrelated businesses is $1,000 or more. Taxact 2007 An exempt organization must report income from all its unrelated businesses on a single Form 990-T. Taxact 2007 Each organization must file a separate Form 990-T, except section 501(c)(2) title holding corporations and organizations receiving their earnings that file a consolidated return under section 1501. Taxact 2007 The various provisions of tax law relating to accounting periods, accounting methods, at-risk limits (described in section 465), assessments, and collection penalties that apply to tax returns generally also apply to Form 990-T. Taxact 2007 When to file. Taxact 2007   The Form 990-T of an employees' trust described in section 401(a), an IRA (including a traditional, SEP, SIMPLE, Roth, or Coverdell IRA), or an MSA must be filed by the 15th day of the 4th month after the end of its tax year. Taxact 2007 The Form 990-T of any other exempt organization must be filed by the 15th day of the 5th month after the end of its tax year. Taxact 2007 If the due date falls on a Saturday, Sunday, or legal holiday, the return is due by the next business day. Taxact 2007 Extension of time to file. Taxact 2007   A Form 990-T filer may request an automatic 3-month (6 months for corporation) extension of time to file a return by submitting Form 8868, Application for Extension of Time To File an Exempt Organization Return. Taxact 2007 The Form 990-T filer may also use Form 8868 to apply for an additional (not automatic) 3-month extension to file the return if the original 3-month extension was not enough time. Taxact 2007 Public Inspection Requirements of Section 501(c)(3) Organizations. Taxact 2007   Under section 6104(d), a section 501(c)(3) organization that has gross income from an unrelated trade or business of $1,000 or more must make its annual exempt organization business income tax return (including amended returns) available for public inspection. Taxact 2007    A section 501(c)(3) organization filing the Form 990-T only to request a credit for certain federal excise taxes paid does not have to make the Form 990-T available for public inspection. Taxact 2007 Payment of Tax Estimated tax. Taxact 2007   A tax-exempt organization must make estimated tax payments if it expects its tax (unrelated business income tax after certain adjustments) to be $500 or more. Taxact 2007 Estimated tax payments are generally due by the 15th day of the 4th, 6th, 9th, and 12th months of the tax year. Taxact 2007 If any due date falls on a Saturday, Sunday, or legal holiday, the payment is due on the next business day. Taxact 2007   Any organization that fails to pay the proper estimated tax when due may be charged an underpayment penalty for the period of underpayment. Taxact 2007 Generally, to avoid the estimated tax penalty, the organization must make estimated tax payments that total 100% of the organization's current tax year liability. Taxact 2007 However, an organization can base its required estimated tax payments on 100% of the tax shown on its return for the preceding year (unless no tax is shown) if its taxable income for each of the 3 preceding tax years was less than $1 million. Taxact 2007 If an organization's taxable income for any of those years was $1 million or more, it can base only its first required installment payment on its last year's tax. Taxact 2007   All tax-exempt organizations should use Form 990-W (Worksheet), to figure their estimated tax. Taxact 2007    Tax due with Form 990-T. Taxact 2007   Any tax due with Form 990-T must be paid in full when the return is filed, but no later than the date the return is due (determined without extensions). Taxact 2007 Federal Tax Deposits Must be Made by Electronic Funds Transfer You must use electronic funds transfer to make all federal deposits (such as deposits of estimated tax, employment tax, and excise tax). Taxact 2007 Forms 8109 and 8109-B, Federal Tax Deposit Coupon, are no longer in use. Taxact 2007 Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Taxact 2007 If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. Taxact 2007 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Taxact 2007 EFTPS is a free service provided by the Department of Treasury. Taxact 2007 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Taxact 2007 To get more information about EFTPS or to enroll in EFTPS, visit www. Taxact 2007 eftps. Taxact 2007 gov or call 1-800-555-4477. Taxact 2007 Additional information about EFTPS is available in Publication 966, The Secure Way to Pay Your Federal Taxes. Taxact 2007 Deposits on business days only. Taxact 2007   If a deposit is required to be made on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. Taxact 2007 A business day is any day other than a Saturday, Sunday, or legal holiday. Taxact 2007 For example, if a deposit is required to be made on a Friday and Friday is a legal holiday, the deposit will be considered timely if it is made by the following Monday (if that Monday is a business day). Taxact 2007 The term "legal holiday" means any legal holiday in the District of Columbia. Taxact 2007 Prev  Up  Next   Home   More Online Publications