Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

1040ez Tax Table

Www Irs Gov 1040xFile My 2010 Taxes FreeHelp Filling Out 1040x FormHow To File 1040 Ez Form OnlineMi 1040xCan Ie File 2012 Taxes NowTurbotax Amended Return 2013Irs Form 1040ez 2012File Taxes Online Free 2012How To Ammend Tax ReturnFree File TaxesFile For Extension 2012 TaxesDownload Ez FormIncome Taxes 2012Free File Federal And State Taxes OnlineTax Act 2012H&r Block State ReturnHttps Www Freefilefillableforms Com Ffa Checkstatus HtmTax For 2012TelefileIrs Form 1040 EzI Need To File My 2011 TaxesAmending 2009 Tax Return1040ez Instructions 2012Amending A Tax ReturnIrs1040ezformFillable 1040ez Form 2012Irs Tax Forms 2011Amend My 2011 Tax ReturnFiling Taxes 20141040x Amended Tax FormWww Irs Gov EitcWhere Can I File My 2011 TaxesFile 2012 Taxes H&r BlockTax Tips For 2012How Do I Complete A 1040x FormsE-file State Taxes OnlyCan You E File 2010 TaxesFle 2012 Taxes Late Online Tax FilingAmend Federal Tax Return 2011

1040ez Tax Table

1040ez tax table Index A Accrued leave payment Disability retirement and, Accrued leave payment. 1040ez tax table Assistance (see Tax help) C Care Dependent care benefits, Dependent Care Benefits Child and dependent care expenses, Child and Dependent Care Credit Compensation for permanent loss or disfigurement, Other Payments Credit for the elderly or the disabled, Credit for the Elderly or the Disabled D Damages, physical injury or sickness, Other Payments Dependent care assistance, Dependent Care Benefits Disability Pensions, Disability Pensions Disability benefits, no-fault car insurance policy, Other Payments Disability pensions, Disability Pensions E Exclusion from income Employer-provided dependent care benefits, Exclusion or deduction. 1040ez tax table F Form W-2 Dependent care benefits, Statement for employee. 1040ez tax table Free tax services, Free help with your tax return. 1040ez tax table H Help (see Tax help) I Impairment-related work expenses Definition, Impairment-related expenses defined. 1040ez tax table Impairment–related work expenses, Impairment-Related Work Expenses Income, Income Compensation for permanent loss or disfigurement, Other Payments Dependent care assistance, Dependent Care Benefits Disability pensions, Disability Pensions Long-term care insurance, Long-Term Care Insurance Military and government disability pensions, Military and Government Disability Pensions No-fault car insurance policy disability benefits, Other Payments Physical injury or sickness damages, Other Payments Social security and railroad retirement benefits, Social Security and Railroad Retirement Benefits Supplemental security income (SSI) payments, Supplemental security income (SSI) payments. 1040ez tax table VA disability benefits, VA disability benefits. 1040ez tax table Welfare fund benefits, Other Payments Workers compensation, Other Payments Itemized deductions, Itemized Deductions Impairment-related work expenses, Impairment-Related Work Expenses Medical expenses, Medical Expenses L Long-term care insurance, Long-Term Care Insurance M Medical expenses, Medical Expenses Military and government disability pensions, Military and Government Disability Pensions N No-fault car insurance policy disability benefits, Other Payments P Pensions Disability pensions, Disability Pensions Physical injury or sickness damages, Other Payments Profit-sharing plan, Retirement and profit-sharing plans. 1040ez tax table Publications (see Tax help) S Social security and railroad retirement benefits, Social Security and Railroad Retirement Benefits Supplemental security income (SSI) payments, Supplemental security income (SSI) payments. 1040ez tax table T Tax credits, Tax Credits Child and dependent care credit, Child and Dependent Care Credit Credit for the elderly or the disabled, Credit for the Elderly or the Disabled Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help V VA disability benefits, VA disability benefits. 1040ez tax table W Welfare fund benefits, Other Payments Workers compensation, Other Payments Prev  Up     Home   More Online Publications
Español

U.S. Agency for International Development (USAID)

The U.S. Agency for International Development (USAID) is the principal U.S. agency to extend assistance to countries recovering from disaster, trying to escape poverty, and engaging in democratic reforms.

Contact the Agency or Department

Website: U.S. Agency for International Development (USAID)

Contact In-Person: Overseas Missions

E-mail:

Address: Ronald Reagan Building
Washington, DC 20523-1000

Phone Number: (202) 712-4810

The 1040ez Tax Table

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