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Www myfreetaxes com unitedwaymhc 1. Www myfreetaxes com unitedwaymhc   Filing and Paying Business Taxes Table of Contents Introduction Useful Items - You may want to see: Identification NumbersNew EIN. Www myfreetaxes com unitedwaymhc Employee. Www myfreetaxes com unitedwaymhc Other payee. Www myfreetaxes com unitedwaymhc Income TaxDo I Have To File an Income Tax Return? How Do I File? IRS e-file (Electronic Filing) When Is My Tax Return Due? How Do I Pay Income Tax? Self-Employment (SE) TaxHow to become insured under social security. Www myfreetaxes com unitedwaymhc Earning credits in 2013 and 2014. Www myfreetaxes com unitedwaymhc Employment Taxes Excise Taxes Information ReturnsWaiver of penalties. Www myfreetaxes com unitedwaymhc Penalties. Www myfreetaxes com unitedwaymhc Introduction This chapter explains the business taxes you may have to pay and the forms you may have to file. Www myfreetaxes com unitedwaymhc It also discusses taxpayer identification numbers. Www myfreetaxes com unitedwaymhc Table 1-1 lists the benefits of filing electronically. Www myfreetaxes com unitedwaymhc Table 1-2 lists the federal taxes you may have to pay, their due dates, and the forms you use to report them. Www myfreetaxes com unitedwaymhc Table 1-3 provides checklists that highlight the typical forms and schedules you may need to file if you ever go out of business. Www myfreetaxes com unitedwaymhc You may want to get Publication 509, Tax Calendars. Www myfreetaxes com unitedwaymhc It has tax calendars that tell you when to file returns and make tax payments. Www myfreetaxes com unitedwaymhc Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. Www myfreetaxes com unitedwaymhc S. Www myfreetaxes com unitedwaymhc Individual Income Tax Return 1040-ES Estimated Tax for Individuals Sch C (Form 1040) Profit or Loss From Business Sch C-EZ (Form 1040) Net Profit From Business Sch SE (Form 1040) Self-Employment Tax See chapter 12 for information about getting publications and forms. Www myfreetaxes com unitedwaymhc Identification Numbers This section explains three types of taxpayer identification numbers, who needs them, when to use them, and how to get them. Www myfreetaxes com unitedwaymhc Social security number (SSN). Www myfreetaxes com unitedwaymhc   Generally, use your SSN as your taxpayer identification number. Www myfreetaxes com unitedwaymhc You must put this number on each of your individual income tax forms, such as Form 1040 and its schedules. Www myfreetaxes com unitedwaymhc   To apply for an SSN, use Form SS-5, Application for a Social Security Card. Www myfreetaxes com unitedwaymhc This form is available at Social Security Administration (SSA) offices or by calling 1-800-772-1213. Www myfreetaxes com unitedwaymhc It is also available from the SSA website at www. Www myfreetaxes com unitedwaymhc socialsecurity. Www myfreetaxes com unitedwaymhc gov. Www myfreetaxes com unitedwaymhc Individual taxpayer identification number (ITIN). Www myfreetaxes com unitedwaymhc   The IRS will issue an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. Www myfreetaxes com unitedwaymhc In general, if you need to obtain an ITIN, you must attach Form W-7, Application for IRS Individual Taxpayer Identification Number, with your signed, original, completed tax return and any other required documentation and mail them to the following address. Www myfreetaxes com unitedwaymhc  Internal Revenue Service ITIN Operation P. Www myfreetaxes com unitedwaymhc O. Www myfreetaxes com unitedwaymhc Box 149342 Austin, TX 78714-9342 The exceptions are covered in detail in the instructions for Form W-7. Www myfreetaxes com unitedwaymhc If you must include another person's SSN on your return and that person does not have and cannot get an SSN, enter that person's ITIN. Www myfreetaxes com unitedwaymhc The application is also available in Spanish. Www myfreetaxes com unitedwaymhc The form is available at IRS. Www myfreetaxes com unitedwaymhc gov or you can call 1-800-829-3676 to order the form. Www myfreetaxes com unitedwaymhc    An ITIN is for tax use only. Www myfreetaxes com unitedwaymhc It does not entitle the holder to social security benefits or change the holder's employment or immigration status. Www myfreetaxes com unitedwaymhc Employer identification number (EIN). Www myfreetaxes com unitedwaymhc   You must also have an EIN to use as a taxpayer identification number if you do either of the following. Www myfreetaxes com unitedwaymhc Pay wages to one or more employees. Www myfreetaxes com unitedwaymhc File pension or excise tax returns. Www myfreetaxes com unitedwaymhc   If you must have an EIN, include it along with your SSN on your Schedule C or C-EZ. Www myfreetaxes com unitedwaymhc   You can apply for an EIN: Online by clicking on the Employer ID Numbers (EINs) link at www. Www myfreetaxes com unitedwaymhc irs. Www myfreetaxes com unitedwaymhc gov/businesses/small. Www myfreetaxes com unitedwaymhc The EIN is issued immediately once the application information is validated. Www myfreetaxes com unitedwaymhc By telephone at 1-800-829-4933. Www myfreetaxes com unitedwaymhc By mailing or faxing Form SS-4, Application for Employer Identification Number. Www myfreetaxes com unitedwaymhc New EIN. Www myfreetaxes com unitedwaymhc   You may need to get a new EIN if either the form or the ownership of your business changes. Www myfreetaxes com unitedwaymhc For more information, see Publication 1635, Understanding Your EIN. Www myfreetaxes com unitedwaymhc When you need identification numbers of other persons. Www myfreetaxes com unitedwaymhc   In operating your business, you will probably make certain payments you must report on information returns. Www myfreetaxes com unitedwaymhc These payments are discussed under Information Returns, later in this chapter. Www myfreetaxes com unitedwaymhc You must give the recipient of these payments (the payee) a statement showing the total amount paid during the year. Www myfreetaxes com unitedwaymhc You must include the payee's identification number and your identification number on the returns and statements. Www myfreetaxes com unitedwaymhc Employee. Www myfreetaxes com unitedwaymhc   If you have employees, you must get an SSN from each of them. Www myfreetaxes com unitedwaymhc Record the name and SSN of each employee exactly as they are shown on the employee's social security card. Www myfreetaxes com unitedwaymhc If the employee's name is not correct as shown on the card, the employee should request a new card from the SSA. Www myfreetaxes com unitedwaymhc This may occur if the employee's name was changed due to marriage or divorce. Www myfreetaxes com unitedwaymhc   Form W-4, Employee's Withholding Allowance Certificate, is completed by each employee so the correct federal income tax can be withheld from their pay. Www myfreetaxes com unitedwaymhc   If your employee does not have an SSN, he or she should file Form SS-5 with the SSA. Www myfreetaxes com unitedwaymhc Other payee. Www myfreetaxes com unitedwaymhc   If you make payments to someone who is not your employee and you must report the payments on an information return, get that person's SSN. Www myfreetaxes com unitedwaymhc If you must report payments to an organization, such as a corporation or partnership, you must get its EIN. Www myfreetaxes com unitedwaymhc   To get the payee's SSN or EIN, use Form W-9, Request for Taxpayer Identification Number and Certification. Www myfreetaxes com unitedwaymhc   A payee who does not provide you with an identification number may be subject to backup withholding. Www myfreetaxes com unitedwaymhc For information on backup withholding, see the Form W-9 instructions and the General Instructions for Certain Information Returns. Www myfreetaxes com unitedwaymhc Income Tax This part explains whether you have to file an income tax return and when you file it. Www myfreetaxes com unitedwaymhc It also explains how you pay the tax. Www myfreetaxes com unitedwaymhc Do I Have To File an Income Tax Return? You have to file an income tax return for 2013 if your net earnings from self-employment were $400 or more. Www myfreetaxes com unitedwaymhc If your net earnings from self-employment were less than $400, you still have to file an income tax return if you meet any other filing requirement listed in the Form 1040 instructions. Www myfreetaxes com unitedwaymhc How Do I File? File your income tax return on Form 1040 and attach Schedule C or Schedule C-EZ. Www myfreetaxes com unitedwaymhc Enter the net profit or loss from Schedule C or Schedule C-EZ on page 1 of Form 1040. Www myfreetaxes com unitedwaymhc Use Schedule C to figure your net profit or loss from your business. Www myfreetaxes com unitedwaymhc If you operated more than one business as a sole proprietorship, you must attach a separate Schedule C for each business. Www myfreetaxes com unitedwaymhc You can use the simpler Schedule C-EZ if you operated only one business as a sole proprietorship, you did not have a net loss, and you meet the other requirements listed in Part I of the schedule. Www myfreetaxes com unitedwaymhc IRS e-file (Electronic Filing) Please click here for the text description of the image. Www myfreetaxes com unitedwaymhc E-file logo You may be able to file your tax returns electronically using an IRS e-file option. Www myfreetaxes com unitedwaymhc Table 1-1 lists the benefits of IRS e-file. Www myfreetaxes com unitedwaymhc IRS e-file uses automation to replace most of the manual steps needed to process paper returns. Www myfreetaxes com unitedwaymhc As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. Www myfreetaxes com unitedwaymhc As with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. Www myfreetaxes com unitedwaymhc Using e-file does not affect your chances of an IRS examination of your return. Www myfreetaxes com unitedwaymhc You can file most commonly used business forms using IRS e-file. Www myfreetaxes com unitedwaymhc For more information, visit IRS. Www myfreetaxes com unitedwaymhc gov. Www myfreetaxes com unitedwaymhc Electronic signatures. Www myfreetaxes com unitedwaymhc   Paperless filing is easier than you think and it's available to most taxpayers who file electronically—including those first-time filers who were 16 or older at the end of 2013. Www myfreetaxes com unitedwaymhc If you file electronically using tax preparation software or a tax professional, you will participate in the Self-Select PIN (personal identification number) program. Www myfreetaxes com unitedwaymhc If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. Www myfreetaxes com unitedwaymhc    To create a PIN, you must know your adjusted gross income (AGI) from your originally filed 2012 income tax return (not from an amended return, Form 1040X, or any math error notice from the IRS). Www myfreetaxes com unitedwaymhc You will also need to provide your date of birth (DOB). Www myfreetaxes com unitedwaymhc Make sure your DOB is accurate and matches the information on record with the Social Security Administration before you e-file. Www myfreetaxes com unitedwaymhc To do this, check your annual Social Security Statement. Www myfreetaxes com unitedwaymhc   With a Self-Select PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Www myfreetaxes com unitedwaymhc For more details on the Self-Select PIN program, visit IRS. Www myfreetaxes com unitedwaymhc gov. Www myfreetaxes com unitedwaymhc State returns. Www myfreetaxes com unitedwaymhc   In most states, you can file an electronic state return simultaneously with your federal return. Www myfreetaxes com unitedwaymhc For more information, check with your local IRS office, state tax agency, tax professional, or IRS. Www myfreetaxes com unitedwaymhc gov. Www myfreetaxes com unitedwaymhc Refunds. Www myfreetaxes com unitedwaymhc   You can have your refund check mailed to you, or you can have your refund deposited directly to your checking or savings account. Www myfreetaxes com unitedwaymhc   With e-file, your refund will be issued in half the time as when filing on paper. Www myfreetaxes com unitedwaymhc Most refunds are issued within 3 weeks. Www myfreetaxes com unitedwaymhc If you choose Direct Deposit, you can receive your refund in as few as 10 days. Www myfreetaxes com unitedwaymhc Offset against debts. Www myfreetaxes com unitedwaymhc   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state tax, a student loan, or child support. Www myfreetaxes com unitedwaymhc You will be notified if the refund you claimed has been offset against your debts. Www myfreetaxes com unitedwaymhc Refund inquiries. Www myfreetaxes com unitedwaymhc   You can check the status of your refund if it has been at least 24 hours (4 weeks if you mailed a paper return) from the date you filed your return. Www myfreetaxes com unitedwaymhc Be sure to have a copy of your tax return available because you will need to know the filing status, the first social security number shown on the return, and the exact whole-dollar amount of the refund. Www myfreetaxes com unitedwaymhc To check on your refund, do one of the following. Www myfreetaxes com unitedwaymhc Go to IRS. Www myfreetaxes com unitedwaymhc gov and click on Where's My Refund. Www myfreetaxes com unitedwaymhc Call 1-800-829-4477 for automated refund information, and follow the recorded instructions. Www myfreetaxes com unitedwaymhc Call 1-800-829-1954 during the hours shown in your form instructions. Www myfreetaxes com unitedwaymhc Balance due. Www myfreetaxes com unitedwaymhc   If you owe tax, you must pay it by April 15, 2014, to avoid late-payment penalties and interest. Www myfreetaxes com unitedwaymhc You can make your payment electronically by scheduling an electronic funds withdrawal from your checking or savings account or by credit card. Www myfreetaxes com unitedwaymhc Using an Authorized IRS e-file Provider Many tax professionals can electronically file paperless returns for their clients. Www myfreetaxes com unitedwaymhc You have two options. Www myfreetaxes com unitedwaymhc You can prepare your return, take it to an authorized IRS e-file provider, and have the provider transmit it electronically to the IRS. Www myfreetaxes com unitedwaymhc You can have an authorized IRS e-file provider prepare your return and transmit it for you electronically. Www myfreetaxes com unitedwaymhc You will be asked to complete Form 8879, IRS e-file Signature Authorization, to authorize the provider to enter your self-selected PIN on your return. Www myfreetaxes com unitedwaymhc Depending on the provider and the specific services requested, a fee may be charged. Www myfreetaxes com unitedwaymhc To find an authorized IRS e-file provider near you, go to IRS. Www myfreetaxes com unitedwaymhc gov or look for an “Authorized IRS e-file Provider” sign. Www myfreetaxes com unitedwaymhc Using Your Personal Computer A computer with Internet access is all you need to file your tax return using IRS e-file. Www myfreetaxes com unitedwaymhc When you use your personal computer, you can e-file your return from your home any time of the day or night. Www myfreetaxes com unitedwaymhc Sign your return electronically using a self-selected PIN to complete the process. Www myfreetaxes com unitedwaymhc There is no signature form to submit or Forms W-2 to send in. Www myfreetaxes com unitedwaymhc Free Internet filing options. Www myfreetaxes com unitedwaymhc   More taxpayers can now prepare and e-file their individual income tax returns free using commercial tax preparation software accessible through IRS. Www myfreetaxes com unitedwaymhc gov or www. Www myfreetaxes com unitedwaymhc usa. Www myfreetaxes com unitedwaymhc gov. Www myfreetaxes com unitedwaymhc The IRS is partnering with the tax software industry to offer free preparation and filing services to a significant number of taxpayers. Www myfreetaxes com unitedwaymhc Security and privacy certificate programs will assure tax data is safe and secure. Www myfreetaxes com unitedwaymhc To see if you qualify for these services, visit the Return Preparation and Filing Options page at IRS. Www myfreetaxes com unitedwaymhc gov. Www myfreetaxes com unitedwaymhc   If you cannot use the free services, you can buy tax preparation software at various electronics stores or computer and office supply stores. Www myfreetaxes com unitedwaymhc You can also download software from the Internet or prepare and file your return completely online by using tax preparation software available on the Internet. Www myfreetaxes com unitedwaymhc Filing Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. Www myfreetaxes com unitedwaymhc Others offer it for a fee. Www myfreetaxes com unitedwaymhc Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. Www myfreetaxes com unitedwaymhc Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. Www myfreetaxes com unitedwaymhc The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers, and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. Www myfreetaxes com unitedwaymhc Some locations offer free electronic filing. Www myfreetaxes com unitedwaymhc Table 1-1. Www myfreetaxes com unitedwaymhc Benefits of IRS e-file Accuracy • Your chance of getting an error notice from the IRS is significantly reduced. Www myfreetaxes com unitedwaymhc Security • Your privacy and security are assured. Www myfreetaxes com unitedwaymhc Electronic signatures • Create your own personal identification number (PIN) and file a completely paperless return through your tax preparation software or tax professional. Www myfreetaxes com unitedwaymhc There is nothing to mail. Www myfreetaxes com unitedwaymhc Proof of acceptance • You receive an electronic acknowledgment within 48 hours that the IRS has accepted your return for processing. Www myfreetaxes com unitedwaymhc Fast refunds • You get your refund faster with Direct Deposit—in as few as 10 days. Www myfreetaxes com unitedwaymhc Free Internet filing options • Use IRS. Www myfreetaxes com unitedwaymhc gov to access commercial tax preparation and e-file services available at no cost to eligible taxpayers. Www myfreetaxes com unitedwaymhc Electronic payment options • Convenient, safe, and secure electronic payment options are available. Www myfreetaxes com unitedwaymhc E-file and pay your taxes in a single step. Www myfreetaxes com unitedwaymhc Schedule an electronic funds withdrawal from your checking or savings account (up to and including April 15, 2014) or pay by credit card. Www myfreetaxes com unitedwaymhc Federal/State filing • Prepare and file your federal and state tax returns together and double the benefits you get from e-file. Www myfreetaxes com unitedwaymhc When Is My Tax Return Due? Form 1040 for calendar year 2013 is due by April 15, 2014. Www myfreetaxes com unitedwaymhc If you use a fiscal year (explained in chapter 2), your return is due by the 15th day of the 4th month after the end of your fiscal year. Www myfreetaxes com unitedwaymhc If you file late, you may have to pay penalties and interest. Www myfreetaxes com unitedwaymhc If you cannot file your return on time, use Form 4868, Application for Automatic Extension of Time To File U. Www myfreetaxes com unitedwaymhc S. Www myfreetaxes com unitedwaymhc Individual Income Tax Return, to request an automatic 6-month extension. Www myfreetaxes com unitedwaymhc For calendar year taxpayers, this will extend the tax filing due date until October 15. Www myfreetaxes com unitedwaymhc Filing an extension does not extend the time to pay your taxes, only the time to file the tax return. Www myfreetaxes com unitedwaymhc How Do I Pay Income Tax? Federal income tax is a pay-as-you-go tax. Www myfreetaxes com unitedwaymhc You must pay it as you earn or receive income during the year. Www myfreetaxes com unitedwaymhc An employee usually has income tax withheld from his or her pay. Www myfreetaxes com unitedwaymhc If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. Www myfreetaxes com unitedwaymhc You generally have to make estimated tax payments if you expect to owe taxes, including self-employment tax (discussed later), of $1,000 or more when you file your return. Www myfreetaxes com unitedwaymhc Use Form 1040-ES to figure and pay the tax. Www myfreetaxes com unitedwaymhc If you do not have to make estimated tax payments, you can pay any tax due when you file your return. Www myfreetaxes com unitedwaymhc For more information on estimated tax, see Publication 505, Tax Withholding and Estimated Tax. Www myfreetaxes com unitedwaymhc What are my payment options?   You can pay your estimated tax electronically using various options. Www myfreetaxes com unitedwaymhc If you pay electronically, there is no need to mail in Form 1040-ES payment vouchers. Www myfreetaxes com unitedwaymhc These options include: Paying electronically through the Electronic Federal Tax Payment System (EFTPS). Www myfreetaxes com unitedwaymhc Paying by authorizing an electronic funds withdrawal when you file Form 1040 electronically. Www myfreetaxes com unitedwaymhc Paying by credit or debit card over the phone or by Internet. Www myfreetaxes com unitedwaymhc Other options include crediting an overpayment from your 2013 return to your 2014 estimated tax, or mailing a check or money order with a Form 1040-ES payment voucher. Www myfreetaxes com unitedwaymhc EFTPS    To enroll in EFTPS, go to www. Www myfreetaxes com unitedwaymhc eftps. Www myfreetaxes com unitedwaymhc gov or call 1-800-555-4477. Www myfreetaxes com unitedwaymhc When you request a new EIN and you will have a tax obligation, you are automatically enrolled in EFTPS. Www myfreetaxes com unitedwaymhc Benefits of EFTPS: The chance of an error in making your payments is reduced. Www myfreetaxes com unitedwaymhc You receive immediate confirmation of every transaction. Www myfreetaxes com unitedwaymhc Penalty for underpayment of tax. Www myfreetaxes com unitedwaymhc   If you did not pay enough income tax and self-employment tax for 2013 by withholding or by making estimated tax payments, you may have to pay a penalty on the amount not paid. Www myfreetaxes com unitedwaymhc The IRS will figure the penalty for you and send you a bill. Www myfreetaxes com unitedwaymhc Or you can use Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts, to see if you have to pay a penalty and to figure the penalty amount. Www myfreetaxes com unitedwaymhc For more information, see Publication 505. Www myfreetaxes com unitedwaymhc Self-Employment (SE) Tax Self-employment tax (SE tax) is a social security and Medicare tax primarily for individuals who work for themselves. Www myfreetaxes com unitedwaymhc It is similar to the social security and Medicare taxes withheld from the pay of most wage earners. Www myfreetaxes com unitedwaymhc If you earned income as a statutory employee, you do not pay SE tax on that income. Www myfreetaxes com unitedwaymhc Social security coverage. Www myfreetaxes com unitedwaymhc   Social security benefits are available to self-employed persons just as they are to wage earners. Www myfreetaxes com unitedwaymhc Your payments of SE tax contribute to your coverage under the social security system. Www myfreetaxes com unitedwaymhc Social security coverage provides you with retirement benefits, disability benefits, survivor benefits, and hospital insurance (Medicare) benefits. Www myfreetaxes com unitedwaymhc By not reporting all of your self-employment income, you could cause your social security benefits to be lower when you retire. Www myfreetaxes com unitedwaymhc How to become insured under social security. Www myfreetaxes com unitedwaymhc   You must be insured under the social security system before you begin receiving social security benefits. Www myfreetaxes com unitedwaymhc You are insured if you have the required number of credits (also called quarters of coverage), discussed next. Www myfreetaxes com unitedwaymhc Earning credits in 2013 and 2014. Www myfreetaxes com unitedwaymhc   For 2013, you received one credit, up to a maximum of four credits, for each $1,160 ($1,200 for 2014) of income subject to social security taxes. Www myfreetaxes com unitedwaymhc Therefore, for 2013, if you had income (self-employment and wages) of $4,640 that was subject to social security taxes, you receive four credits ($4,640 ÷ $1,160). Www myfreetaxes com unitedwaymhc   For an explanation of the number of credits you must have to be insured and the benefits available to you and your family under the social security program, consult your nearest Social Security Administration (SSA) office. Www myfreetaxes com unitedwaymhc    Making false statements to get or to increase social security benefits may subject you to penalties. Www myfreetaxes com unitedwaymhc The Social Security Administration (SSA) time limit for posting self-employment income. Www myfreetaxes com unitedwaymhc   Generally, the SSA will give you credit only for self-employment income reported on a tax return filed within 3 years, 3 months, and 15 days after the tax year you earned the income. Www myfreetaxes com unitedwaymhc If you file your tax return or report a change in your self-employment income after this time limit, the SSA may change its records, but only to remove or reduce the amount. Www myfreetaxes com unitedwaymhc The SSA will not change its records to increase your self-employment income. Www myfreetaxes com unitedwaymhc Who must pay self-employment tax. Www myfreetaxes com unitedwaymhc   You must pay SE tax and file Schedule SE (Form 1040) if either of the following applies. Www myfreetaxes com unitedwaymhc Your net earnings from self-employment (excluding church employee income) were $400 or more. Www myfreetaxes com unitedwaymhc You had church employee income of $108. Www myfreetaxes com unitedwaymhc 28 or more. Www myfreetaxes com unitedwaymhc The SE tax rules apply no matter how old you are and even if you are already receiving social security or Medicare benefits. Www myfreetaxes com unitedwaymhc SE tax rate. Www myfreetaxes com unitedwaymhc   For 2013, the SE tax rate on net earnings is 15. Www myfreetaxes com unitedwaymhc 3% (12. Www myfreetaxes com unitedwaymhc 4% social security tax plus 2. Www myfreetaxes com unitedwaymhc 9% Medicare tax). Www myfreetaxes com unitedwaymhc Maximum earnings subject to SE tax. Www myfreetaxes com unitedwaymhc   Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. Www myfreetaxes com unitedwaymhc 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. Www myfreetaxes com unitedwaymhc   All your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. Www myfreetaxes com unitedwaymhc 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. Www myfreetaxes com unitedwaymhc   If wages and tips you receive as an employee are subject to either social security or railroad retirement (tier 1) tax, or both, and total at least $113,700, do not pay the 12. Www myfreetaxes com unitedwaymhc 4% social security part of the SE tax on any of your net earnings. Www myfreetaxes com unitedwaymhc However, you must pay the 2. Www myfreetaxes com unitedwaymhc 9% Medicare part of the SE tax on all your net earnings. Www myfreetaxes com unitedwaymhc Deduct one-half of your SE tax as an adjustment to income on line 27 of Form 1040. Www myfreetaxes com unitedwaymhc   More information. Www myfreetaxes com unitedwaymhc   For information on methods of calculating SE tax, see Chapter 10, Self-Employment Tax. Www myfreetaxes com unitedwaymhc Table 1-2. Www myfreetaxes com unitedwaymhc Which Forms Must I File? IF you are liable for: THEN use Form: DUE by:1 Income tax 1040 and Schedule C or C-EZ2 15th day of 4th month after end of  tax year. Www myfreetaxes com unitedwaymhc Self-employment tax Schedule SE File with Form 1040. Www myfreetaxes com unitedwaymhc Estimated tax 1040-ES 15th day of 4th, 6th, and 9th months of tax year, and 15th day of 1st month after the end of tax year. Www myfreetaxes com unitedwaymhc Social security and Medicare taxes and income tax withholding 941 or 944 April 30, July 31, October 31, and January 313. Www myfreetaxes com unitedwaymhc     See Publication 15. Www myfreetaxes com unitedwaymhc Providing information on social security and Medicare taxes and income tax withholding W-2 (to employee)  W-2 and W-3 (to the Social Security Administration) January 313. Www myfreetaxes com unitedwaymhc   Last day of February (March 31 if filing electronically)3. Www myfreetaxes com unitedwaymhc Federal unemployment (FUTA) tax 940 January 313. Www myfreetaxes com unitedwaymhc     April 30, July 31, October 31, and January 31, but only if the liability for unpaid tax is more than $500. Www myfreetaxes com unitedwaymhc Filing information returns for payments to nonemployees and transactions with other persons See Information Returns Forms 1099 – to the recipient by January 31 and to the IRS by February 28 (March 31 if filing electronically). Www myfreetaxes com unitedwaymhc     Other forms – see the General Instructions for Certain Information Returns. Www myfreetaxes com unitedwaymhc Excise tax See Excise Taxes See the instructions to the forms. Www myfreetaxes com unitedwaymhc 1 If a due date falls on a Saturday, Sunday, or legal holiday, file by the next day that is not a Saturday, Sunday, or legal holiday. Www myfreetaxes com unitedwaymhc For more information, see Publication 509, Tax Calendars. Www myfreetaxes com unitedwaymhc 2 File a separate schedule for each business. Www myfreetaxes com unitedwaymhc 3 See the form instructions if you go out of business, change the form of your business, or stop paying wages. Www myfreetaxes com unitedwaymhc     Employment Taxes If you have employees, you will need to file forms to report employment taxes. Www myfreetaxes com unitedwaymhc Employment taxes include the following items. Www myfreetaxes com unitedwaymhc Social security and Medicare taxes. Www myfreetaxes com unitedwaymhc Federal income tax withholding. Www myfreetaxes com unitedwaymhc Federal unemployment (FUTA) tax. Www myfreetaxes com unitedwaymhc For more information, see Publication 15 (Circular E), Employer's Tax Guide. Www myfreetaxes com unitedwaymhc That publication explains your tax responsibilities as an employer. Www myfreetaxes com unitedwaymhc To help you determine whether the people working for you are your employees, see Publication 15-A, Employer's Supplemental Tax Guide. Www myfreetaxes com unitedwaymhc That publication has information to help you determine whether an individual is an independent contractor or an employee. Www myfreetaxes com unitedwaymhc If you incorrectly classify an employee as an independent contractor, you may be held liable for employment taxes for that worker plus a penalty. Www myfreetaxes com unitedwaymhc An independent contractor is someone who is self-employed. Www myfreetaxes com unitedwaymhc You do not generally have to withhold or pay any taxes on payments made to an independent contractor. Www myfreetaxes com unitedwaymhc Excise Taxes This section identifies some of the excise taxes you may have to pay and the forms you have to file if you do any of the following. Www myfreetaxes com unitedwaymhc Manufacture or sell certain products. Www myfreetaxes com unitedwaymhc Operate certain kinds of businesses. Www myfreetaxes com unitedwaymhc Use various kinds of equipment, facilities, or products. Www myfreetaxes com unitedwaymhc Receive payment for certain services. Www myfreetaxes com unitedwaymhc For more information on excise taxes, see Publication 510, Excise Taxes. Www myfreetaxes com unitedwaymhc Form 720. Www myfreetaxes com unitedwaymhc   The federal excise taxes reported on Form 720, Quarterly Federal Excise Tax Return, consist of several broad categories of taxes, including the following. Www myfreetaxes com unitedwaymhc Environmental taxes on the sale or use of ozone-depleting chemicals and imported products containing or manufactured with these chemicals. Www myfreetaxes com unitedwaymhc Communications and air transportation taxes. Www myfreetaxes com unitedwaymhc Fuel taxes. Www myfreetaxes com unitedwaymhc Tax on the first retail sale of heavy trucks, trailers, and tractors. Www myfreetaxes com unitedwaymhc Manufacturers taxes on the sale or use of a variety of different articles. Www myfreetaxes com unitedwaymhc Tax on indoor tanning services. Www myfreetaxes com unitedwaymhc Form 2290. Www myfreetaxes com unitedwaymhc   There is a federal excise tax on the use of certain trucks, truck tractors, and buses on public highways. Www myfreetaxes com unitedwaymhc The tax applies to vehicles having a taxable gross weight of 55,000 pounds or more. Www myfreetaxes com unitedwaymhc Report the tax on Form 2290, Heavy Highway Vehicle Use Tax Return. Www myfreetaxes com unitedwaymhc For more information, see the Instructions for Form 2290. Www myfreetaxes com unitedwaymhc Depositing excise taxes. Www myfreetaxes com unitedwaymhc   If you have to file a quarterly excise tax return on Form 720, you may have to deposit your excise taxes before the return is due. Www myfreetaxes com unitedwaymhc For details on depositing excise taxes, see the Instructions for Form 720. Www myfreetaxes com unitedwaymhc Information Returns If you make or receive payments in your business, you may have to report them to the IRS on information returns. Www myfreetaxes com unitedwaymhc The IRS compares the payments shown on the information returns with each person's income tax return to see if the payments were included in income. Www myfreetaxes com unitedwaymhc You must give a copy of each information return you are required to file to the recipient or payer. Www myfreetaxes com unitedwaymhc In addition to the forms described below, you may have to use other returns to report certain kinds of payments or transactions. Www myfreetaxes com unitedwaymhc For more details on information returns and when you have to file them, see the General Instructions for Certain Information Returns. Www myfreetaxes com unitedwaymhc Form 1099-MISC. Www myfreetaxes com unitedwaymhc   Use Form 1099-MISC, Miscellaneous Income, to report certain payments you make in your business. Www myfreetaxes com unitedwaymhc These payments include the following items. Www myfreetaxes com unitedwaymhc Payments of $600 or more for services performed for your business by people not treated as your employees, such as fees to subcontractors, attorneys, accountants, or directors. Www myfreetaxes com unitedwaymhc Rent payments of $600 or more, other than rents paid to real estate agents. Www myfreetaxes com unitedwaymhc Prizes and awards of $600 or more that are not for services, such as winnings on TV or radio shows. Www myfreetaxes com unitedwaymhc Royalty payments of $10 or more. Www myfreetaxes com unitedwaymhc Payments to certain crew members by operators of fishing boats. Www myfreetaxes com unitedwaymhc You also use Form 1099-MISC to report your sales of $5,000 or more of consumer goods to a person for resale anywhere other than in a permanent retail establishment. Www myfreetaxes com unitedwaymhc Form W-2. Www myfreetaxes com unitedwaymhc   You must file Form W-2, Wage and Tax Statement, to report payments to your employees, such as wages, tips, and other compensation, withheld income, social security, and Medicare taxes. Www myfreetaxes com unitedwaymhc You can file Form W-2 online. Www myfreetaxes com unitedwaymhc For more information about Form W-2, see the General Instructions for Forms W-2 and W-3. Www myfreetaxes com unitedwaymhc Penalties. Www myfreetaxes com unitedwaymhc   The law provides for the following penalties if you do not file Form 1099-MISC or Form W-2 or do not correctly report the information. Www myfreetaxes com unitedwaymhc For more information, see the General Instructions for Certain Information Returns. Www myfreetaxes com unitedwaymhc Failure to file information returns. Www myfreetaxes com unitedwaymhc This penalty applies if you do not file information returns by the due date, do not include all required information, or report incorrect information. Www myfreetaxes com unitedwaymhc Failure to furnish correct payee statements. Www myfreetaxes com unitedwaymhc This penalty applies if you do not furnish a required statement to a payee by the required date, do not include all required information, or report incorrect information. Www myfreetaxes com unitedwaymhc Waiver of penalties. Www myfreetaxes com unitedwaymhc   These penalties will not apply if you can show that the failure was due to reasonable cause and not willful neglect. Www myfreetaxes com unitedwaymhc   In addition, there is no penalty for failure to include all required information, or for including incorrect information, on a de minimis (small) number of information returns if you correct the errors by August 1 of the year the returns are due. Www myfreetaxes com unitedwaymhc (A de minimis number of returns is the greater of 10 or ½ of 1% of the total number of returns you are required to file for the year. Www myfreetaxes com unitedwaymhc ) Form 8300. Www myfreetaxes com unitedwaymhc   You must file Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, if you receive more than $10,000 in cash in one transaction, or two or more related business transactions. Www myfreetaxes com unitedwaymhc Cash includes U. Www myfreetaxes com unitedwaymhc S. Www myfreetaxes com unitedwaymhc and foreign coin and currency. Www myfreetaxes com unitedwaymhc It also includes certain monetary instruments such as cashier's and traveler's checks and money orders. Www myfreetaxes com unitedwaymhc Cash does not include a check drawn on an individual's personal account (personal check). Www myfreetaxes com unitedwaymhc For more information, see Publication 1544, Reporting Cash Payments of Over $10,000 (Received in a Trade or Business). Www myfreetaxes com unitedwaymhc Penalties. Www myfreetaxes com unitedwaymhc   There are civil and criminal penalties, including up to 5 years in prison, for not filing Form 8300, filing (or causing the filing of) a false or fraudulent Form 8300, or structuring a transaction to evade reporting requirements. Www myfreetaxes com unitedwaymhc Table 1-3. Www myfreetaxes com unitedwaymhc Going Out of Business Checklists (Note. Www myfreetaxes com unitedwaymhc The following checklists highlight the typical final forms and schedules you may need to file if you ever go out of business. Www myfreetaxes com unitedwaymhc For more information, see the instructions for the listed forms. Www myfreetaxes com unitedwaymhc ) IF you are liable for:   THEN you may need to: Income tax □ File Schedule C or C-EZ with your Form 1040 for the year in which you go out of business. Www myfreetaxes com unitedwaymhc   □ File Form 4797 with your Form 1040 for each year in which you sell or exchange property used in your business or in which the business use of certain section 179 or listed property drops to 50% or less. Www myfreetaxes com unitedwaymhc   □ File Form 8594 with your Form 1040 if you sold your business. Www myfreetaxes com unitedwaymhc Self-employment tax □ File Schedule SE with your Form 1040 for the year in which you go out of business. Www myfreetaxes com unitedwaymhc Employment taxes □ File Form 941 (or Form 944) for the calendar quarter in which you make final wage payments. Www myfreetaxes com unitedwaymhc Note. Www myfreetaxes com unitedwaymhc Do not forget to check the box and enter the date final wages were paid on line 15 of Form 941 or line 14 of Form 944. Www myfreetaxes com unitedwaymhc   □ File Form 940 for the calendar year in which final wages were paid. Www myfreetaxes com unitedwaymhc Note. Www myfreetaxes com unitedwaymhc Do not forget to check box d, Final: Business closed or stopped paying wages, under Type of Return. Www myfreetaxes com unitedwaymhc Information returns □ Provide Forms W-2 to your employees for the calendar year in which you make final wage payments. Www myfreetaxes com unitedwaymhc Note. Www myfreetaxes com unitedwaymhc These forms are generally due by the due date of your final Form 941 or Form 944. Www myfreetaxes com unitedwaymhc   □ File Form W-3 to file Forms W-2. Www myfreetaxes com unitedwaymhc Note. Www myfreetaxes com unitedwaymhc These forms are generally due within 1 month after the due date of your final Form 941 or Form 944. Www myfreetaxes com unitedwaymhc   □ Provide Forms 1099-MISC to each person to whom you have paid at least $600 for services (including parts and materials) during the calendar year in which you go out of business. Www myfreetaxes com unitedwaymhc   □ File Form 1096 to file Forms 1099-MISC. 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Www myfreetaxes com unitedwaymhc 4. Www myfreetaxes com unitedwaymhc   Communications and Air Transportation Taxes Table of Contents Uncollected Tax Report Communications TaxLocal-only service. Www myfreetaxes com unitedwaymhc Private communication service. Www myfreetaxes com unitedwaymhc 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. Www myfreetaxes com unitedwaymhc 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. Www myfreetaxes com unitedwaymhc If you fail to collect and pay over the taxes, you may be liable for the trust fund recovery penalty. Www myfreetaxes com unitedwaymhc See chapter 14, later. Www myfreetaxes com unitedwaymhc 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. Www myfreetaxes com unitedwaymhc 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. Www myfreetaxes com unitedwaymhc Regular method taxpayers. Www myfreetaxes com unitedwaymhc   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. Www myfreetaxes com unitedwaymhc Alternative method taxpayers. Www myfreetaxes com unitedwaymhc   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. Www myfreetaxes com unitedwaymhc See Alternative method in  chapter 11. Www myfreetaxes com unitedwaymhc Where to file. Www myfreetaxes com unitedwaymhc    Do not file the uncollected tax report with Form 720. Www myfreetaxes com unitedwaymhc Instead, mail the report to: Internal Revenue Service Excise Tax Program SE:S:SP:EX MS C9-109 5000 Ellin Rd. Www myfreetaxes com unitedwaymhc  Lanham, MD 20706 Communications Tax A 3% tax is imposed on amounts paid for local telephone service and teletypewriter exchange service. Www myfreetaxes com unitedwaymhc Local telephone service. Www myfreetaxes com unitedwaymhc   This includes access to a local telephone system and the privilege of telephonic quality communication with most people who are part of the system. Www myfreetaxes com unitedwaymhc Local telephone service also includes any facility or services provided in connection with this service. Www myfreetaxes com unitedwaymhc 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. Www myfreetaxes com unitedwaymhc Local-only service. Www myfreetaxes com unitedwaymhc   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. Www myfreetaxes com unitedwaymhc 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. Www myfreetaxes com unitedwaymhc Private communication service. Www myfreetaxes com unitedwaymhc   Private communication service is not local telephone service. Www myfreetaxes com unitedwaymhc Private communication service includes accessory-type services provided in connection with a Centrex, PBX, or other similar system for dual use accessory equipment. Www myfreetaxes com unitedwaymhc 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. Www myfreetaxes com unitedwaymhc Teletypewriter exchange service. Www myfreetaxes com unitedwaymhc   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. Www myfreetaxes com unitedwaymhc Figuring the tax. Www myfreetaxes com unitedwaymhc   The tax is based on the sum of all charges for local telephone service included in the bill. Www myfreetaxes com unitedwaymhc 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. Www myfreetaxes com unitedwaymhc The tax on the remaining items not included in any group is based on the charge for each item separately. Www myfreetaxes com unitedwaymhc Do not include in the tax base state or local sales or use taxes that are separately stated on the taxpayer's bill. Www myfreetaxes com unitedwaymhc Exemptions Payments for certain services or payments from certain users are exempt from the communications tax. Www myfreetaxes com unitedwaymhc Nontaxable service. Www myfreetaxes com unitedwaymhc   Nontaxable service means bundled service and long distance service. Www myfreetaxes com unitedwaymhc Nontaxable service also includes pre-paid telephone cards and pre-paid cellular service. Www myfreetaxes com unitedwaymhc Bundled service. Www myfreetaxes com unitedwaymhc   Bundled service is local and long distance service provided under a plan that does not separately state the charge for the local telephone service. Www myfreetaxes com unitedwaymhc 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. Www myfreetaxes com unitedwaymhc Telecommunications companies provide bundled service for both landlines and wireless (cellular) service. Www myfreetaxes com unitedwaymhc 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. Www myfreetaxes com unitedwaymhc   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. Www myfreetaxes com unitedwaymhc Long distance service. Www myfreetaxes com unitedwaymhc   Long distance service is telephonic quality communication with persons whose telephones are outside the local telephone system of the caller. Www myfreetaxes com unitedwaymhc Pre-paid telephone cards (PTC). Www myfreetaxes com unitedwaymhc   A PTC will be treated as bundled service unless a PTC expressly states it is for local-only service. Www myfreetaxes com unitedwaymhc Generally, the person responsible for collecting the tax is the carrier who transfers the PTC to the transferee. Www myfreetaxes com unitedwaymhc The transferee is the first person that is not a carrier to whom a PTC is transferred by the carrier. Www myfreetaxes com unitedwaymhc The transferee is the person liable for the tax and is eligible to request a credit or refund. Www myfreetaxes com unitedwaymhc For more information, see Regulations section 49. Www myfreetaxes com unitedwaymhc 4251-4. Www myfreetaxes com unitedwaymhc   The holder is the person that purchases a PTC to use and not to resell. Www myfreetaxes com unitedwaymhc Holders are not liable for the tax and cannot request a credit or refund. Www myfreetaxes com unitedwaymhc Pre-paid cellular telephones. Www myfreetaxes com unitedwaymhc   Rules similar to the PTC rules described above apply to pre-paid cellular telephones. Www myfreetaxes com unitedwaymhc The transferee is the person eligible to request the credit or refund. Www myfreetaxes com unitedwaymhc Installation charges. Www myfreetaxes com unitedwaymhc   The tax does not apply to payments received for the installation of any instrument, wire, pole, switchboard, apparatus, or equipment. Www myfreetaxes com unitedwaymhc However, the tax does apply to payments for the repair or replacement of those items incidental to ordinary maintenance. Www myfreetaxes com unitedwaymhc Answering services. Www myfreetaxes com unitedwaymhc   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. Www myfreetaxes com unitedwaymhc Mobile radio telephone service. Www myfreetaxes com unitedwaymhc   The tax does not apply to payments for a two-way radio service that does not provide access to a local telephone system. Www myfreetaxes com unitedwaymhc Coin-operated telephones. Www myfreetaxes com unitedwaymhc   The tax for local telephone service does not apply to payments made for services by inserting coins in public coin-operated telephones. Www myfreetaxes com unitedwaymhc But the tax applies if the coin-operated telephone service is furnished for a guaranteed amount. Www myfreetaxes com unitedwaymhc Figure the tax on the amount paid under the guarantee plus any fixed monthly or other periodic charge. Www myfreetaxes com unitedwaymhc Telephone-operated security systems. Www myfreetaxes com unitedwaymhc   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. Www myfreetaxes com unitedwaymhc In addition, the tax does not apply to any amounts paid for rented communication equipment used in the security system. Www myfreetaxes com unitedwaymhc News services. Www myfreetaxes com unitedwaymhc   The tax on teletypewriter exchange service does not apply to charges for the following news services. Www myfreetaxes com unitedwaymhc Services dealing exclusively with the collection or dissemination of news for or through the public press or radio or television broadcasting. Www myfreetaxes com unitedwaymhc 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. Www myfreetaxes com unitedwaymhc 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). Www myfreetaxes com unitedwaymhc 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. Www myfreetaxes com unitedwaymhc Services not exempted. Www myfreetaxes com unitedwaymhc   The tax applies to amounts paid by members of the news media for local telephone service. Www myfreetaxes com unitedwaymhc International organizations and the American Red Cross. Www myfreetaxes com unitedwaymhc   The tax does not apply to communication services furnished to an international organization or to the American National Red Cross. Www myfreetaxes com unitedwaymhc Nonprofit hospitals. Www myfreetaxes com unitedwaymhc   The tax does not apply to telephone services furnished to income tax-exempt nonprofit hospitals for their use. Www myfreetaxes com unitedwaymhc 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. Www myfreetaxes com unitedwaymhc Nonprofit educational organizations. Www myfreetaxes com unitedwaymhc   The tax does not apply to payments received for services and facilities furnished to a nonprofit educational organization for its use. Www myfreetaxes com unitedwaymhc A nonprofit educational organization is one that satisfies all the following requirements. Www myfreetaxes com unitedwaymhc It normally maintains a regular faculty and curriculum. Www myfreetaxes com unitedwaymhc It normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on. Www myfreetaxes com unitedwaymhc It is exempt from income tax under section 501(a). Www myfreetaxes com unitedwaymhc This includes a school operated by an organization exempt under section 501(c)(3) if the school meets the above qualifications. Www myfreetaxes com unitedwaymhc Qualified blood collector organizations. Www myfreetaxes com unitedwaymhc   The tax does not apply to telephone services furnished to qualified blood collector organizations for their use. Www myfreetaxes com unitedwaymhc 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. Www myfreetaxes com unitedwaymhc Federal, state, and local government. Www myfreetaxes com unitedwaymhc   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. Www myfreetaxes com unitedwaymhc 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. Www myfreetaxes com unitedwaymhc Exemption certificate. Www myfreetaxes com unitedwaymhc   Any form of exemption certificate will be acceptable if it includes all the information required by the Internal Revenue Code and Regulations. Www myfreetaxes com unitedwaymhc See Regulations section 49. Www myfreetaxes com unitedwaymhc 4253-11. Www myfreetaxes com unitedwaymhc File the certificate with the provider of the communication services. Www myfreetaxes com unitedwaymhc An exemption certificate is not required for nontaxable services. Www myfreetaxes com unitedwaymhc   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. Www myfreetaxes com unitedwaymhc The American National Red Cross and other international organizations. Www myfreetaxes com unitedwaymhc Nonprofit hospitals. Www myfreetaxes com unitedwaymhc Nonprofit educational organizations. Www myfreetaxes com unitedwaymhc Qualified blood collector organizations. Www myfreetaxes com unitedwaymhc State and local governments. Www myfreetaxes com unitedwaymhc   The federal government does not have to file any exemption certificate. Www myfreetaxes com unitedwaymhc   All other organizations must furnish exemption certificates when required. Www myfreetaxes com unitedwaymhc 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. Www myfreetaxes com unitedwaymhc Alternatively, the person who paid the tax may claim a refund. Www myfreetaxes com unitedwaymhc For more information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Www myfreetaxes com unitedwaymhc Collectors. Www myfreetaxes com unitedwaymhc   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. Www myfreetaxes com unitedwaymhc These requirements also apply to nontaxable service refunds. Www myfreetaxes com unitedwaymhc Collectors using the regular method for deposits. Www myfreetaxes com unitedwaymhc   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. Www myfreetaxes com unitedwaymhc Collectors using the alternative method for deposits. Www myfreetaxes com unitedwaymhc   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. Www myfreetaxes com unitedwaymhc For more information, see the Instructions for Form 720. Www myfreetaxes com unitedwaymhc 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. Www myfreetaxes com unitedwaymhc Transportation of Persons by Air The tax on transportation of persons by air is made up of the: Percentage tax, and Domestic-segment tax. Www myfreetaxes com unitedwaymhc Percentage tax. Www myfreetaxes com unitedwaymhc   A tax of 7. Www myfreetaxes com unitedwaymhc 5% applies to amounts paid for taxable transportation of persons by air. Www myfreetaxes com unitedwaymhc Amounts paid for transportation include charges for layover or waiting time and movement of aircraft in deadhead service. Www myfreetaxes com unitedwaymhc Mileage awards. Www myfreetaxes com unitedwaymhc   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. Www myfreetaxes com unitedwaymhc For example, this applies to mileage awards purchased by credit card companies, telephone companies, restaurants, hotels, and other businesses. Www myfreetaxes com unitedwaymhc   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. Www myfreetaxes com unitedwaymhc Until regulations are issued, the following rules apply to mileage awards. Www myfreetaxes com unitedwaymhc 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. Www myfreetaxes com unitedwaymhc 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. Www myfreetaxes com unitedwaymhc Therefore, amounts paid to a foreign air carrier for mileage awards are not subject to the tax. Www myfreetaxes com unitedwaymhc 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. Www myfreetaxes com unitedwaymhc 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. Www myfreetaxes com unitedwaymhc Domestic-segment tax. Www myfreetaxes com unitedwaymhc   The domestic-segment tax is a flat dollar amount for each segment of taxable transportation for which an amount is paid. Www myfreetaxes com unitedwaymhc However, see Rural airports, later. Www myfreetaxes com unitedwaymhc A segment is a single takeoff and a single landing. Www myfreetaxes com unitedwaymhc The amount of the domestic-segment tax is in the Instructions for Form 720. Www myfreetaxes com unitedwaymhc Charter flights. Www myfreetaxes com unitedwaymhc    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. Www myfreetaxes com unitedwaymhc Rural airports. Www myfreetaxes com unitedwaymhc   The domestic-segment tax does not apply to a segment to or from a rural airport. Www myfreetaxes com unitedwaymhc 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. Www myfreetaxes com unitedwaymhc   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. Www myfreetaxes com unitedwaymhc   An updated list of rural airports can be found on the Department of Transportation website at www. Www myfreetaxes com unitedwaymhc dot. Www myfreetaxes com unitedwaymhc gov and enter the phrase “Essential Air Service” in the search box. Www myfreetaxes com unitedwaymhc Taxable transportation. Www myfreetaxes com unitedwaymhc   Taxable transportation is transportation by air that meets either of the following tests. Www myfreetaxes com unitedwaymhc 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). Www myfreetaxes com unitedwaymhc 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. Www myfreetaxes com unitedwaymhc Round trip. Www myfreetaxes com unitedwaymhc   A round trip is considered two separate trips. Www myfreetaxes com unitedwaymhc The first trip is from the point of departure to the destination. Www myfreetaxes com unitedwaymhc The second trip is the return trip from that destination. Www myfreetaxes com unitedwaymhc Uninterrupted international air transportation. Www myfreetaxes com unitedwaymhc   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. Www myfreetaxes com unitedwaymhc For a special rule that applies to military personnel, see Exemptions, later. Www myfreetaxes com unitedwaymhc Transportation between the continental U. Www myfreetaxes com unitedwaymhc S. Www myfreetaxes com unitedwaymhc and Alaska or Hawaii. Www myfreetaxes com unitedwaymhc   This transportation is partially exempt from the tax on transportation of persons by air. Www myfreetaxes com unitedwaymhc 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. Www myfreetaxes com unitedwaymhc Leaving or entering occurs when the route of the transportation passes over either the United States border or a point 3 nautical miles (3. Www myfreetaxes com unitedwaymhc 45 statute miles) from low tide on the coast line, or when it leaves a port or station in the 225-mile zone. Www myfreetaxes com unitedwaymhc Therefore, this transportation is subject to the percentage tax on the part of the trip in U. Www myfreetaxes com unitedwaymhc S. Www myfreetaxes com unitedwaymhc airspace, the domestic-segment tax for each domestic segment, and the tax on the use of international air travel facilities, discussed later. Www myfreetaxes com unitedwaymhc Transportation within Alaska or Hawaii. Www myfreetaxes com unitedwaymhc   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. Www myfreetaxes com unitedwaymhc 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). Www myfreetaxes com unitedwaymhc Package tours. Www myfreetaxes com unitedwaymhc   The air transportation taxes apply to “complimentary” air transportation furnished solely to participants in package holiday tours. Www myfreetaxes com unitedwaymhc The amount paid for these package tours includes a charge for air transportation even though it may be advertised as “free. Www myfreetaxes com unitedwaymhc ” This rule also applies to the tax on the use of international air travel facilities, discussed later. Www myfreetaxes com unitedwaymhc Liability for tax. Www myfreetaxes com unitedwaymhc   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. Www myfreetaxes com unitedwaymhc 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. Www myfreetaxes com unitedwaymhc    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. Www myfreetaxes com unitedwaymhc 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. Www myfreetaxes com unitedwaymhc 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. Www myfreetaxes com unitedwaymhc For more information on resellers of air transportation, see Revenue Ruling 2006-52. Www myfreetaxes com unitedwaymhc You can find Revenue Ruling 2006-52 on page 761 of I. Www myfreetaxes com unitedwaymhc R. Www myfreetaxes com unitedwaymhc B. Www myfreetaxes com unitedwaymhc 2006-43 at www. Www myfreetaxes com unitedwaymhc irs. Www myfreetaxes com unitedwaymhc gov/pub/irs-irbs/irb06-43. Www myfreetaxes com unitedwaymhc pdf. Www myfreetaxes com unitedwaymhc   The fact that the aircraft does not use public or commercial airports in taking off and landing has no effect on the tax. Www myfreetaxes com unitedwaymhc But see Certain helicopter uses, later. Www myfreetaxes com unitedwaymhc   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. Www myfreetaxes com unitedwaymhc   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. Www myfreetaxes com unitedwaymhc Exemptions. Www myfreetaxes com unitedwaymhc   The tax on transportation of persons by air does not apply in the following situations. Www myfreetaxes com unitedwaymhc See also Special Rules on Transportation Taxes, later. Www myfreetaxes com unitedwaymhc Military personnel on international trips. Www myfreetaxes com unitedwaymhc   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. Www myfreetaxes com unitedwaymhc 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. Www myfreetaxes com unitedwaymhc The trip must begin or end outside the United States and the 225-mile zone. Www myfreetaxes com unitedwaymhc Certain helicopter uses. Www myfreetaxes com unitedwaymhc   The tax does not apply to air transportation by helicopter if the helicopter is used for any of the following purposes. Www myfreetaxes com unitedwaymhc Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. Www myfreetaxes com unitedwaymhc Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Www myfreetaxes com unitedwaymhc Providing emergency medical transportation. Www myfreetaxes com unitedwaymhc   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. Www myfreetaxes com unitedwaymhc For item (1), treat each flight segment as a separate flight. Www myfreetaxes com unitedwaymhc Fixed-wing aircraft uses. Www myfreetaxes com unitedwaymhc   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. Www myfreetaxes com unitedwaymhc Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Www myfreetaxes com unitedwaymhc Providing emergency medical transportation. Www myfreetaxes com unitedwaymhc The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. Www myfreetaxes com unitedwaymhc   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. Www myfreetaxes com unitedwaymhc Skydiving. Www myfreetaxes com unitedwaymhc   The tax does not apply to any air transportation exclusively for the purpose of skydiving. Www myfreetaxes com unitedwaymhc Seaplanes. Www myfreetaxes com unitedwaymhc   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. Www myfreetaxes com unitedwaymhc Bonus tickets. Www myfreetaxes com unitedwaymhc   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. Www myfreetaxes com unitedwaymhc 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. Www myfreetaxes com unitedwaymhc 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. Www myfreetaxes com unitedwaymhc However, for a domestic segment that begins or ends in Alaska or Hawaii, a reduced tax per person applies only to departures. Www myfreetaxes com unitedwaymhc This tax does not apply if all the transportation is subject to the percentage tax, discussed earlier. Www myfreetaxes com unitedwaymhc It also doesn't apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. Www myfreetaxes com unitedwaymhc See the Instructions for Form 720 for the tax rates. Www myfreetaxes com unitedwaymhc Transportation of Property by Air A tax of 6. Www myfreetaxes com unitedwaymhc 25% is imposed on amounts paid (whether in or outside the United States) for transportation of property by air. Www myfreetaxes com unitedwaymhc The fact that the aircraft may not use public or commercial airports in taking off and landing has no effect on the tax. Www myfreetaxes com unitedwaymhc The tax applies only to amounts paid to a person engaged in the business of transporting property by air for hire. Www myfreetaxes com unitedwaymhc The tax applies only to transportation (including layover time and movement of aircraft in deadhead service) that begins and ends in the United States. Www myfreetaxes com unitedwaymhc Thus, the tax does not apply to transportation of property by air that begins or ends outside the United States. Www myfreetaxes com unitedwaymhc Exemptions. Www myfreetaxes com unitedwaymhc   The tax on transportation of property by air does not apply in the following situations. Www myfreetaxes com unitedwaymhc See also Special Rules on Transportation Taxes, later. Www myfreetaxes com unitedwaymhc Cropdusting and firefighting service. Www myfreetaxes com unitedwaymhc   The tax does not apply to amounts paid for cropdusting or aerial firefighting service. Www myfreetaxes com unitedwaymhc Exportation. Www myfreetaxes com unitedwaymhc    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. Www myfreetaxes com unitedwaymhc See Form 1363 for more information. Www myfreetaxes com unitedwaymhc Certain helicopter and fixed-wing air ambulance uses. Www myfreetaxes com unitedwaymhc   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. Www myfreetaxes com unitedwaymhc   The tax also does not apply to air transportation by helicopter or fixed-wing aircraft for the purpose of providing emergency medical services. Www myfreetaxes com unitedwaymhc The fixed-wing aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. Www myfreetaxes com unitedwaymhc Skydiving. Www myfreetaxes com unitedwaymhc   The tax does not apply to any air transportation exclusively for the purpose of skydiving. Www myfreetaxes com unitedwaymhc Excess baggage. Www myfreetaxes com unitedwaymhc    The tax does not apply to excess baggage accompanying a passenger on an aircraft operated on an established line. Www myfreetaxes com unitedwaymhc Surtax on fuel used in a fractional ownership program aircraft. Www myfreetaxes com unitedwaymhc   The tax does not apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. Www myfreetaxes com unitedwaymhc Alaska and Hawaii. Www myfreetaxes com unitedwaymhc   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). Www myfreetaxes com unitedwaymhc 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. Www myfreetaxes com unitedwaymhc 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. Www myfreetaxes com unitedwaymhc Liability for tax. Www myfreetaxes com unitedwaymhc   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. Www myfreetaxes com unitedwaymhc   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. Www myfreetaxes com unitedwaymhc Special Rules on Transportation Taxes In certain circumstances, special rules apply to the taxes on transportation of persons and property by air. Www myfreetaxes com unitedwaymhc Aircraft used by affiliated corporations. Www myfreetaxes com unitedwaymhc   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. Www myfreetaxes com unitedwaymhc 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. Www myfreetaxes com unitedwaymhc Determine whether an aircraft is available for hire by a nonmember of an affiliated group on a flight-by-flight basis. Www myfreetaxes com unitedwaymhc   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. Www myfreetaxes com unitedwaymhc Small aircraft. Www myfreetaxes com unitedwaymhc   The taxes do not apply to transportation furnished by an aircraft having a maximum certificated takeoff weight of 6,000 pounds or less. Www myfreetaxes com unitedwaymhc However, the taxes do apply if the aircraft is operated on an established line. Www myfreetaxes com unitedwaymhc “Operated on an established line” means the aircraft operates with some degree of regularity between definite points. Www myfreetaxes com unitedwaymhc However, it does not include any time an aircraft is being operated on a flight that is solely for sightseeing. Www myfreetaxes com unitedwaymhc   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. Www myfreetaxes com unitedwaymhc   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. Www myfreetaxes com unitedwaymhc Mixed load of persons and property. Www myfreetaxes com unitedwaymhc   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. Www myfreetaxes com unitedwaymhc The allocation must be reasonable and supported by adequate records. Www myfreetaxes com unitedwaymhc Credits or refunds. Www myfreetaxes com unitedwaymhc   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. Www myfreetaxes com unitedwaymhc Alternatively, the person who paid the tax may claim a refund. Www myfreetaxes com unitedwaymhc For information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. 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