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Can I File My 2012 Taxes In 2014

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Can I File My 2012 Taxes In 2014

Can i file my 2012 taxes in 2014 Index A Addition to property, Additions and Improvements Adjusted basis, Adjusted Basis Alternative Depreciation System (ADS) Recovery periods, Recovery Periods Under ADS Required use, Required use of ADS. Can i file my 2012 taxes in 2014 Amended return, Filing an Amended Return Apartment Cooperative, Cooperative apartments. Can i file my 2012 taxes in 2014 Rental, Which Property Class Applies Under GDS? Automobile (see Passenger automobile) B Basis Adjustments, Basis adjustment for depreciation allowed or allowable. Can i file my 2012 taxes in 2014 , Adjustment of partner's basis in partnership. Can i file my 2012 taxes in 2014 , Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Can i file my 2012 taxes in 2014 , Basis adjustment due to casualty loss. Can i file my 2012 taxes in 2014 Basis for depreciation, What Is the Basis for Depreciation? Casualty loss, Basis adjustment due to casualty loss. Can i file my 2012 taxes in 2014 Change in use, Property changed from personal use. Can i file my 2012 taxes in 2014 Cost, Cost as Basis Depreciable basis, Depreciable basis. Can i file my 2012 taxes in 2014 Other than cost, Other Basis Recapture of clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Can i file my 2012 taxes in 2014 Term interest, Basis adjustments. Can i file my 2012 taxes in 2014 Unadjusted, Figuring the Unadjusted Basis of Your Property Business use of property, partial, Partial business or investment use. Can i file my 2012 taxes in 2014 Business-use limit, recapture of Section 179 deduction, When Must You Recapture the Deduction? Business-use requirement, listed property, What Is the Business-Use Requirement? C Car (see Passenger automobile) Carryover of section 179 deduction, Carryover of disallowed deduction. Can i file my 2012 taxes in 2014 Casualty loss, effect of, Basis adjustment due to casualty loss. Can i file my 2012 taxes in 2014 Changing accounting method, Changing Your Accounting Method Communication equipment (see Listed property) Commuting, Commuting use. Can i file my 2012 taxes in 2014 Computer (see Listed property) Computer software, Computer software. Can i file my 2012 taxes in 2014 , Off-the-shelf computer software. Can i file my 2012 taxes in 2014 Containers, Containers. Can i file my 2012 taxes in 2014 Conventions, Which Convention Applies? Cooperative apartment, Cooperative apartments. Can i file my 2012 taxes in 2014 Copyright, Patents and copyrights. Can i file my 2012 taxes in 2014 (see also Section 197 intangibles) Correcting depreciation deductions, How Do You Correct Depreciation Deductions? Cost basis, Cost as Basis D Declining balance Method, Declining Balance Method Rates, Declining balance rate. Can i file my 2012 taxes in 2014 Deduction limit Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Depreciation Deduction Employee, Can Employees Claim a Deduction? Listed property, Can Employees Claim a Deduction? Determinable useful life, Property Having a Determinable Useful Life Excepted property, Excepted Property Incorrect amount deducted, How Do You Correct Depreciation Deductions? Methods, Which Depreciation Method Applies? Property lasting more than one year, Property Lasting More Than One Year Property owned, Property You Own Property used in business, Property Used in Your Business or Income-Producing Activity Recapture, Revoking an election. Can i file my 2012 taxes in 2014 , Recapture of Excess Depreciation Depreciation allowable, Basis adjustment for depreciation allowed or allowable. Can i file my 2012 taxes in 2014 Depreciation allowed, Basis adjustment for depreciation allowed or allowable. Can i file my 2012 taxes in 2014 Depreciation deduction Listed property, What Is the Business-Use Requirement? Determinable useful life, Property Having a Determinable Useful Life Disposition Before recovery period ends, Sale or Other Disposition Before the Recovery Period Ends General asset account property, Disposing of GAA Property Section 179 deduction, When Must You Recapture the Deduction? E Election ADS, Electing ADS. Can i file my 2012 taxes in 2014 , Election of ADS. Can i file my 2012 taxes in 2014 Declining balance (150% DB) method, 150% election. Can i file my 2012 taxes in 2014 Exclusion from MACRS, Election To Exclude Property From MACRS General asset account, Electing To Use a GAA Not to claim special depreciation allowance, How Can You Elect Not To Claim an Allowance? Section 179 deduction, How Do You Elect the Deduction? Straight line method, Straight line election. Can i file my 2012 taxes in 2014 Electric vehicle, Electric Vehicles Employee Depreciation deduction, Can Employees Claim a Deduction? How to claim depreciation, Employee. Can i file my 2012 taxes in 2014 Employee deduction, listed property, Can Employees Claim a Deduction? Energy property, Energy property. Can i file my 2012 taxes in 2014 Exchange of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion F Farm Property, Depreciation Methods for Farm Property Figuring MACRS Using percentage tables, How Is the Depreciation Deduction Figured? Without using percentage tables, Figuring the Deduction Without Using the Tables Films, Films, video tapes, and recordings. Can i file my 2012 taxes in 2014 Free tax services, Free help with your tax return. Can i file my 2012 taxes in 2014 G General asset account Abusive transaction, Abusive transactions. Can i file my 2012 taxes in 2014 Disposing of property, Disposing of GAA Property Grouping property in, Grouping Property Nonrecognition transaction, Nonrecognition transactions. Can i file my 2012 taxes in 2014 General Depreciation System (GDS), recovery periods, Recovery Periods Under GDS Gift (see Basis, other than cost) H Help (see Tax help) I Idle property, Idle Property Improvements, How Do You Treat Repairs and Improvements?, Additions and Improvements Income forecast method, Income Forecast Method Incorrect depreciation deductions, How Do You Correct Depreciation Deductions? Indian reservation Defined, Indian reservation. Can i file my 2012 taxes in 2014 Qualified infrastructure property, Qualified infrastructure property. Can i file my 2012 taxes in 2014 Qualified property, Qualified property. Can i file my 2012 taxes in 2014 Recovery periods for qualified property, Indian Reservation Property Related person, Related person. Can i file my 2012 taxes in 2014 Inheritance (see Basis, other than cost) Intangible property Depreciation method, Intangible Property, Income Forecast Method Income forecast method, Income Forecast Method Straight line method, Intangible Property Inventory, Inventory. Can i file my 2012 taxes in 2014 Investment use of property, partial, Partial business or investment use. Can i file my 2012 taxes in 2014 Involuntary conversion of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion L Land Not depreciable, Land Preparation costs, Land Leased property, Leased property. Can i file my 2012 taxes in 2014 Leasehold improvement property, defined, Qualified leasehold improvement property. Can i file my 2012 taxes in 2014 , Qualified leasehold improvement property. Can i file my 2012 taxes in 2014 Life tenant, Life tenant. Can i file my 2012 taxes in 2014 (see also Term interests) Limit on deduction Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Listed property 5% owner, 5% owner. Can i file my 2012 taxes in 2014 Computer, Computers and Related Peripheral Equipment Condition of employment, Condition of employment. Can i file my 2012 taxes in 2014 Defined, What Is Listed Property? Employee deduction, Can Employees Claim a Deduction? Employer convenience, Employer's convenience. Can i file my 2012 taxes in 2014 Improvements to, Improvements to listed property. Can i file my 2012 taxes in 2014 Leased, Lessee's Inclusion Amount Passenger automobile, Passenger Automobiles Qualified business use, Qualified Business Use Recordkeeping, Adequate Records Related person, Related persons. Can i file my 2012 taxes in 2014 Reporting on Form 4562, How Is Listed Property Information Reported? Lodging, Property used for lodging. Can i file my 2012 taxes in 2014 M Maximum deduction Electric vehicles, Electric Vehicles Passenger automobiles, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Mobile home (see Residential rental property) Modified ACRS (MACRS) Addition or improvement, Additions and Improvements Alternative Depreciation System (ADS), Which Depreciation System (GDS or ADS) Applies? Conventions, Which Convention Applies? Declining balance method, Declining Balance Method Depreciation methods, Which Depreciation Method Applies? Farm property, Depreciation Methods for Farm Property Figuring, short tax year, Property Placed in Service in a Short Tax Year General Depreciation System (GDS), Which Depreciation System (GDS or ADS) Applies? Percentage tables, Using the MACRS Percentage Tables Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? Short tax year, Figuring the Deduction for a Short Tax Year Straight line method, Straight Line Method N Nonresidential real property, Which Property Class Applies Under GDS? Nontaxable transfer of MACRS property, Property Acquired in a Nontaxable Transfer O Office in the home, Office in the home. Can i file my 2012 taxes in 2014 , Office in the home. Can i file my 2012 taxes in 2014 Ownership, incidents of, Incidents of ownership. Can i file my 2012 taxes in 2014 P Partial business use, Partial business use. Can i file my 2012 taxes in 2014 Passenger automobile Defined, Passenger Automobiles Electric vehicles, Electric Vehicles Limit on, Do the Passenger Automobile Limits Apply? Maximum depreciation deduction, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Patent, Patents and copyrights. Can i file my 2012 taxes in 2014 (see also Section 197 intangibles) Personal property, Personal property. Can i file my 2012 taxes in 2014 Phonographic equipment (see Listed property) Photographic equipment (see Listed property) Placed in service Before 1987, Property You Placed in Service Before 1987 Date, What Is the Placed in Service Date? Rule, Placed in Service Property Classes, Which Property Class Applies Under GDS? Depreciable, What Property Can Be Depreciated? Idle, Idle Property Improvements, How Do You Treat Repairs and Improvements? Leased, Leased property. Can i file my 2012 taxes in 2014 , Leased property. Can i file my 2012 taxes in 2014 Listed, What Is Listed Property? Personal, Personal property. Can i file my 2012 taxes in 2014 Real, Real property. Can i file my 2012 taxes in 2014 Retired from service, Retired From Service Tangible personal, Tangible personal property. Can i file my 2012 taxes in 2014 Term interest, Certain term interests in property. Can i file my 2012 taxes in 2014 Q Qualified leasehold improvement property, defined, Qualified leasehold improvement property. Can i file my 2012 taxes in 2014 , Qualified leasehold improvement property. Can i file my 2012 taxes in 2014 Qualified property, special depreciation allowance, What Is Qualified Property? R Real property, Real property. Can i file my 2012 taxes in 2014 Recapture Clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Can i file my 2012 taxes in 2014 General asset account, abusive transaction, Abusive transactions. Can i file my 2012 taxes in 2014 Listed property, Recapture of Excess Depreciation MACRS depreciation, Revoking an election. Can i file my 2012 taxes in 2014 Section 179 deduction, When Must You Recapture the Deduction? Special depreciation allowance, When Must You Recapture an Allowance? Recordkeeping Listed property, Adequate Records Section 179, How Do You Elect the Deduction? Recovery periods ADS, Recovery Periods Under ADS GDS, Recovery Periods Under GDS Related persons, Related persons. Can i file my 2012 taxes in 2014 , Related persons. Can i file my 2012 taxes in 2014 , Related persons. Can i file my 2012 taxes in 2014 , Related persons. Can i file my 2012 taxes in 2014 , Related person. Can i file my 2012 taxes in 2014 , Related persons. Can i file my 2012 taxes in 2014 Rent-to-own property, defined, Qualified rent-to-own property. Can i file my 2012 taxes in 2014 Rental home (see Residential rental property) Rented property, improvements, Improvements to rented property. Can i file my 2012 taxes in 2014 Repairs, How Do You Treat Repairs and Improvements? Residential rental property, Which Property Class Applies Under GDS? Retail motor fuels outlet, Retail motor fuels outlet. Can i file my 2012 taxes in 2014 Revoking ADS election, Electing ADS. Can i file my 2012 taxes in 2014 General asset account election, Revoking an election. Can i file my 2012 taxes in 2014 Section 179 election, Revoking an election. Can i file my 2012 taxes in 2014 S Sale of property, Sale or Other Disposition Before the Recovery Period Ends Section 179 deduction Business use required, Partial business use. Can i file my 2012 taxes in 2014 Carryover, Carryover of disallowed deduction. Can i file my 2012 taxes in 2014 Dispositions, When Must You Recapture the Deduction? Electing, How Do You Elect the Deduction? Limits Business (taxable) income, Business Income Limit Business-use, recapture, When Must You Recapture the Deduction? Dollar, Dollar Limits Enterprise zone business, Enterprise Zone Businesses Partial business use, Partial business use. Can i file my 2012 taxes in 2014 Married filing separate returns, Married Individuals Partnership rules, Partnerships and Partners Property Eligible, Eligible Property Excepted, Excepted Property Purchase required, Property Acquired by Purchase Recapture, When Must You Recapture the Deduction? Recordkeeping, How Do You Elect the Deduction? S corporation rules, S Corporations Settlement fees, Settlement costs. Can i file my 2012 taxes in 2014 Short tax year Figuring depreciation, Property Placed in Service in a Short Tax Year Figuring placed-in-service date, Using the Applicable Convention in a Short Tax Year Software, computer, Computer software. Can i file my 2012 taxes in 2014 , Off-the-shelf computer software. Can i file my 2012 taxes in 2014 Sound recording, Films, video tapes, and recordings. Can i file my 2012 taxes in 2014 Special depreciation allowance Election not to claim, How Can You Elect Not To Claim an Allowance? Qualified property, What Is Qualified Property? Recapture, When Must You Recapture an Allowance? Stock, constructive ownership of, Constructive ownership of stock or partnership interest. Can i file my 2012 taxes in 2014 Straight line method, Intangible Property, Straight Line Method Created intangibles, Certain created intangibles. Can i file my 2012 taxes in 2014 T Tangible personal property, Tangible personal property. Can i file my 2012 taxes in 2014 Term interest, Certain term interests in property. Can i file my 2012 taxes in 2014 Trade-in of property, Trade-in of other property. Can i file my 2012 taxes in 2014 Trucks, Trucks and Vans U Unadjusted basis, Figuring the Unadjusted Basis of Your Property Useful life, Property Having a Determinable Useful Life V Vans, Trucks and Vans Video tape, Films, video tapes, and recordings. Can i file my 2012 taxes in 2014 Video-recording equipment (see Listed property) W When to use ADS, Which Depreciation System (GDS or ADS) Applies? Worksheet Leased listed property, Inclusion amount worksheet. Can i file my 2012 taxes in 2014 MACRS, MACRS Worksheet Prev  Up     Home   More Online Publications
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Can i file my 2012 taxes in 2014 4. Can i file my 2012 taxes in 2014   Communications and Air Transportation Taxes Table of Contents Uncollected Tax Report Communications TaxLocal-only service. Can i file my 2012 taxes in 2014 Private communication service. Can i file my 2012 taxes in 2014 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. Can i file my 2012 taxes in 2014 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. Can i file my 2012 taxes in 2014 If you fail to collect and pay over the taxes, you may be liable for the trust fund recovery penalty. Can i file my 2012 taxes in 2014 See chapter 14, later. Can i file my 2012 taxes in 2014 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. Can i file my 2012 taxes in 2014 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. Can i file my 2012 taxes in 2014 Regular method taxpayers. Can i file my 2012 taxes in 2014   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. Can i file my 2012 taxes in 2014 Alternative method taxpayers. Can i file my 2012 taxes in 2014   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. Can i file my 2012 taxes in 2014 See Alternative method in  chapter 11. Can i file my 2012 taxes in 2014 Where to file. Can i file my 2012 taxes in 2014    Do not file the uncollected tax report with Form 720. Can i file my 2012 taxes in 2014 Instead, mail the report to: Internal Revenue Service Excise Tax Program SE:S:SP:EX MS C9-109 5000 Ellin Rd. Can i file my 2012 taxes in 2014  Lanham, MD 20706 Communications Tax A 3% tax is imposed on amounts paid for local telephone service and teletypewriter exchange service. Can i file my 2012 taxes in 2014 Local telephone service. Can i file my 2012 taxes in 2014   This includes access to a local telephone system and the privilege of telephonic quality communication with most people who are part of the system. Can i file my 2012 taxes in 2014 Local telephone service also includes any facility or services provided in connection with this service. Can i file my 2012 taxes in 2014 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. Can i file my 2012 taxes in 2014 Local-only service. Can i file my 2012 taxes in 2014   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. Can i file my 2012 taxes in 2014 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. Can i file my 2012 taxes in 2014 Private communication service. Can i file my 2012 taxes in 2014   Private communication service is not local telephone service. Can i file my 2012 taxes in 2014 Private communication service includes accessory-type services provided in connection with a Centrex, PBX, or other similar system for dual use accessory equipment. Can i file my 2012 taxes in 2014 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. Can i file my 2012 taxes in 2014 Teletypewriter exchange service. Can i file my 2012 taxes in 2014   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. Can i file my 2012 taxes in 2014 Figuring the tax. Can i file my 2012 taxes in 2014   The tax is based on the sum of all charges for local telephone service included in the bill. Can i file my 2012 taxes in 2014 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. Can i file my 2012 taxes in 2014 The tax on the remaining items not included in any group is based on the charge for each item separately. Can i file my 2012 taxes in 2014 Do not include in the tax base state or local sales or use taxes that are separately stated on the taxpayer's bill. Can i file my 2012 taxes in 2014 Exemptions Payments for certain services or payments from certain users are exempt from the communications tax. Can i file my 2012 taxes in 2014 Nontaxable service. Can i file my 2012 taxes in 2014   Nontaxable service means bundled service and long distance service. Can i file my 2012 taxes in 2014 Nontaxable service also includes pre-paid telephone cards and pre-paid cellular service. Can i file my 2012 taxes in 2014 Bundled service. Can i file my 2012 taxes in 2014   Bundled service is local and long distance service provided under a plan that does not separately state the charge for the local telephone service. Can i file my 2012 taxes in 2014 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. Can i file my 2012 taxes in 2014 Telecommunications companies provide bundled service for both landlines and wireless (cellular) service. Can i file my 2012 taxes in 2014 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. Can i file my 2012 taxes in 2014   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. Can i file my 2012 taxes in 2014 Long distance service. Can i file my 2012 taxes in 2014   Long distance service is telephonic quality communication with persons whose telephones are outside the local telephone system of the caller. Can i file my 2012 taxes in 2014 Pre-paid telephone cards (PTC). Can i file my 2012 taxes in 2014   A PTC will be treated as bundled service unless a PTC expressly states it is for local-only service. Can i file my 2012 taxes in 2014 Generally, the person responsible for collecting the tax is the carrier who transfers the PTC to the transferee. Can i file my 2012 taxes in 2014 The transferee is the first person that is not a carrier to whom a PTC is transferred by the carrier. Can i file my 2012 taxes in 2014 The transferee is the person liable for the tax and is eligible to request a credit or refund. Can i file my 2012 taxes in 2014 For more information, see Regulations section 49. Can i file my 2012 taxes in 2014 4251-4. Can i file my 2012 taxes in 2014   The holder is the person that purchases a PTC to use and not to resell. Can i file my 2012 taxes in 2014 Holders are not liable for the tax and cannot request a credit or refund. Can i file my 2012 taxes in 2014 Pre-paid cellular telephones. Can i file my 2012 taxes in 2014   Rules similar to the PTC rules described above apply to pre-paid cellular telephones. Can i file my 2012 taxes in 2014 The transferee is the person eligible to request the credit or refund. Can i file my 2012 taxes in 2014 Installation charges. Can i file my 2012 taxes in 2014   The tax does not apply to payments received for the installation of any instrument, wire, pole, switchboard, apparatus, or equipment. Can i file my 2012 taxes in 2014 However, the tax does apply to payments for the repair or replacement of those items incidental to ordinary maintenance. Can i file my 2012 taxes in 2014 Answering services. Can i file my 2012 taxes in 2014   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. Can i file my 2012 taxes in 2014 Mobile radio telephone service. Can i file my 2012 taxes in 2014   The tax does not apply to payments for a two-way radio service that does not provide access to a local telephone system. Can i file my 2012 taxes in 2014 Coin-operated telephones. Can i file my 2012 taxes in 2014   The tax for local telephone service does not apply to payments made for services by inserting coins in public coin-operated telephones. Can i file my 2012 taxes in 2014 But the tax applies if the coin-operated telephone service is furnished for a guaranteed amount. Can i file my 2012 taxes in 2014 Figure the tax on the amount paid under the guarantee plus any fixed monthly or other periodic charge. Can i file my 2012 taxes in 2014 Telephone-operated security systems. Can i file my 2012 taxes in 2014   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. Can i file my 2012 taxes in 2014 In addition, the tax does not apply to any amounts paid for rented communication equipment used in the security system. Can i file my 2012 taxes in 2014 News services. Can i file my 2012 taxes in 2014   The tax on teletypewriter exchange service does not apply to charges for the following news services. Can i file my 2012 taxes in 2014 Services dealing exclusively with the collection or dissemination of news for or through the public press or radio or television broadcasting. Can i file my 2012 taxes in 2014 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. Can i file my 2012 taxes in 2014 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). Can i file my 2012 taxes in 2014 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. Can i file my 2012 taxes in 2014 Services not exempted. Can i file my 2012 taxes in 2014   The tax applies to amounts paid by members of the news media for local telephone service. Can i file my 2012 taxes in 2014 International organizations and the American Red Cross. Can i file my 2012 taxes in 2014   The tax does not apply to communication services furnished to an international organization or to the American National Red Cross. Can i file my 2012 taxes in 2014 Nonprofit hospitals. Can i file my 2012 taxes in 2014   The tax does not apply to telephone services furnished to income tax-exempt nonprofit hospitals for their use. Can i file my 2012 taxes in 2014 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. Can i file my 2012 taxes in 2014 Nonprofit educational organizations. Can i file my 2012 taxes in 2014   The tax does not apply to payments received for services and facilities furnished to a nonprofit educational organization for its use. Can i file my 2012 taxes in 2014 A nonprofit educational organization is one that satisfies all the following requirements. Can i file my 2012 taxes in 2014 It normally maintains a regular faculty and curriculum. Can i file my 2012 taxes in 2014 It normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on. Can i file my 2012 taxes in 2014 It is exempt from income tax under section 501(a). Can i file my 2012 taxes in 2014 This includes a school operated by an organization exempt under section 501(c)(3) if the school meets the above qualifications. Can i file my 2012 taxes in 2014 Qualified blood collector organizations. Can i file my 2012 taxes in 2014   The tax does not apply to telephone services furnished to qualified blood collector organizations for their use. Can i file my 2012 taxes in 2014 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. Can i file my 2012 taxes in 2014 Federal, state, and local government. Can i file my 2012 taxes in 2014   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. Can i file my 2012 taxes in 2014 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. Can i file my 2012 taxes in 2014 Exemption certificate. Can i file my 2012 taxes in 2014   Any form of exemption certificate will be acceptable if it includes all the information required by the Internal Revenue Code and Regulations. Can i file my 2012 taxes in 2014 See Regulations section 49. Can i file my 2012 taxes in 2014 4253-11. Can i file my 2012 taxes in 2014 File the certificate with the provider of the communication services. Can i file my 2012 taxes in 2014 An exemption certificate is not required for nontaxable services. Can i file my 2012 taxes in 2014   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. Can i file my 2012 taxes in 2014 The American National Red Cross and other international organizations. Can i file my 2012 taxes in 2014 Nonprofit hospitals. Can i file my 2012 taxes in 2014 Nonprofit educational organizations. Can i file my 2012 taxes in 2014 Qualified blood collector organizations. Can i file my 2012 taxes in 2014 State and local governments. Can i file my 2012 taxes in 2014   The federal government does not have to file any exemption certificate. Can i file my 2012 taxes in 2014   All other organizations must furnish exemption certificates when required. Can i file my 2012 taxes in 2014 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. Can i file my 2012 taxes in 2014 Alternatively, the person who paid the tax may claim a refund. Can i file my 2012 taxes in 2014 For more information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Can i file my 2012 taxes in 2014 Collectors. Can i file my 2012 taxes in 2014   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. Can i file my 2012 taxes in 2014 These requirements also apply to nontaxable service refunds. Can i file my 2012 taxes in 2014 Collectors using the regular method for deposits. Can i file my 2012 taxes in 2014   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. Can i file my 2012 taxes in 2014 Collectors using the alternative method for deposits. Can i file my 2012 taxes in 2014   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. Can i file my 2012 taxes in 2014 For more information, see the Instructions for Form 720. Can i file my 2012 taxes in 2014 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. Can i file my 2012 taxes in 2014 Transportation of Persons by Air The tax on transportation of persons by air is made up of the: Percentage tax, and Domestic-segment tax. Can i file my 2012 taxes in 2014 Percentage tax. Can i file my 2012 taxes in 2014   A tax of 7. Can i file my 2012 taxes in 2014 5% applies to amounts paid for taxable transportation of persons by air. Can i file my 2012 taxes in 2014 Amounts paid for transportation include charges for layover or waiting time and movement of aircraft in deadhead service. Can i file my 2012 taxes in 2014 Mileage awards. Can i file my 2012 taxes in 2014   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. Can i file my 2012 taxes in 2014 For example, this applies to mileage awards purchased by credit card companies, telephone companies, restaurants, hotels, and other businesses. Can i file my 2012 taxes in 2014   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. Can i file my 2012 taxes in 2014 Until regulations are issued, the following rules apply to mileage awards. Can i file my 2012 taxes in 2014 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. Can i file my 2012 taxes in 2014 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. Can i file my 2012 taxes in 2014 Therefore, amounts paid to a foreign air carrier for mileage awards are not subject to the tax. Can i file my 2012 taxes in 2014 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. Can i file my 2012 taxes in 2014 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. Can i file my 2012 taxes in 2014 Domestic-segment tax. Can i file my 2012 taxes in 2014   The domestic-segment tax is a flat dollar amount for each segment of taxable transportation for which an amount is paid. Can i file my 2012 taxes in 2014 However, see Rural airports, later. Can i file my 2012 taxes in 2014 A segment is a single takeoff and a single landing. Can i file my 2012 taxes in 2014 The amount of the domestic-segment tax is in the Instructions for Form 720. Can i file my 2012 taxes in 2014 Charter flights. Can i file my 2012 taxes in 2014    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. Can i file my 2012 taxes in 2014 Rural airports. Can i file my 2012 taxes in 2014   The domestic-segment tax does not apply to a segment to or from a rural airport. Can i file my 2012 taxes in 2014 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. Can i file my 2012 taxes in 2014   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. Can i file my 2012 taxes in 2014   An updated list of rural airports can be found on the Department of Transportation website at www. Can i file my 2012 taxes in 2014 dot. Can i file my 2012 taxes in 2014 gov and enter the phrase “Essential Air Service” in the search box. Can i file my 2012 taxes in 2014 Taxable transportation. Can i file my 2012 taxes in 2014   Taxable transportation is transportation by air that meets either of the following tests. Can i file my 2012 taxes in 2014 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). Can i file my 2012 taxes in 2014 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. Can i file my 2012 taxes in 2014 Round trip. Can i file my 2012 taxes in 2014   A round trip is considered two separate trips. Can i file my 2012 taxes in 2014 The first trip is from the point of departure to the destination. Can i file my 2012 taxes in 2014 The second trip is the return trip from that destination. Can i file my 2012 taxes in 2014 Uninterrupted international air transportation. Can i file my 2012 taxes in 2014   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. Can i file my 2012 taxes in 2014 For a special rule that applies to military personnel, see Exemptions, later. Can i file my 2012 taxes in 2014 Transportation between the continental U. Can i file my 2012 taxes in 2014 S. Can i file my 2012 taxes in 2014 and Alaska or Hawaii. Can i file my 2012 taxes in 2014   This transportation is partially exempt from the tax on transportation of persons by air. Can i file my 2012 taxes in 2014 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. Can i file my 2012 taxes in 2014 Leaving or entering occurs when the route of the transportation passes over either the United States border or a point 3 nautical miles (3. Can i file my 2012 taxes in 2014 45 statute miles) from low tide on the coast line, or when it leaves a port or station in the 225-mile zone. Can i file my 2012 taxes in 2014 Therefore, this transportation is subject to the percentage tax on the part of the trip in U. Can i file my 2012 taxes in 2014 S. Can i file my 2012 taxes in 2014 airspace, the domestic-segment tax for each domestic segment, and the tax on the use of international air travel facilities, discussed later. Can i file my 2012 taxes in 2014 Transportation within Alaska or Hawaii. Can i file my 2012 taxes in 2014   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. Can i file my 2012 taxes in 2014 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). Can i file my 2012 taxes in 2014 Package tours. Can i file my 2012 taxes in 2014   The air transportation taxes apply to “complimentary” air transportation furnished solely to participants in package holiday tours. Can i file my 2012 taxes in 2014 The amount paid for these package tours includes a charge for air transportation even though it may be advertised as “free. Can i file my 2012 taxes in 2014 ” This rule also applies to the tax on the use of international air travel facilities, discussed later. Can i file my 2012 taxes in 2014 Liability for tax. Can i file my 2012 taxes in 2014   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. Can i file my 2012 taxes in 2014 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. Can i file my 2012 taxes in 2014    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. Can i file my 2012 taxes in 2014 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. Can i file my 2012 taxes in 2014 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. Can i file my 2012 taxes in 2014 For more information on resellers of air transportation, see Revenue Ruling 2006-52. Can i file my 2012 taxes in 2014 You can find Revenue Ruling 2006-52 on page 761 of I. Can i file my 2012 taxes in 2014 R. Can i file my 2012 taxes in 2014 B. Can i file my 2012 taxes in 2014 2006-43 at www. Can i file my 2012 taxes in 2014 irs. Can i file my 2012 taxes in 2014 gov/pub/irs-irbs/irb06-43. Can i file my 2012 taxes in 2014 pdf. Can i file my 2012 taxes in 2014   The fact that the aircraft does not use public or commercial airports in taking off and landing has no effect on the tax. Can i file my 2012 taxes in 2014 But see Certain helicopter uses, later. Can i file my 2012 taxes in 2014   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. Can i file my 2012 taxes in 2014   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. Can i file my 2012 taxes in 2014 Exemptions. Can i file my 2012 taxes in 2014   The tax on transportation of persons by air does not apply in the following situations. Can i file my 2012 taxes in 2014 See also Special Rules on Transportation Taxes, later. Can i file my 2012 taxes in 2014 Military personnel on international trips. Can i file my 2012 taxes in 2014   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. Can i file my 2012 taxes in 2014 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. Can i file my 2012 taxes in 2014 The trip must begin or end outside the United States and the 225-mile zone. Can i file my 2012 taxes in 2014 Certain helicopter uses. Can i file my 2012 taxes in 2014   The tax does not apply to air transportation by helicopter if the helicopter is used for any of the following purposes. Can i file my 2012 taxes in 2014 Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. Can i file my 2012 taxes in 2014 Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Can i file my 2012 taxes in 2014 Providing emergency medical transportation. Can i file my 2012 taxes in 2014   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. Can i file my 2012 taxes in 2014 For item (1), treat each flight segment as a separate flight. Can i file my 2012 taxes in 2014 Fixed-wing aircraft uses. Can i file my 2012 taxes in 2014   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. Can i file my 2012 taxes in 2014 Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Can i file my 2012 taxes in 2014 Providing emergency medical transportation. Can i file my 2012 taxes in 2014 The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. Can i file my 2012 taxes in 2014   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. Can i file my 2012 taxes in 2014 Skydiving. Can i file my 2012 taxes in 2014   The tax does not apply to any air transportation exclusively for the purpose of skydiving. Can i file my 2012 taxes in 2014 Seaplanes. Can i file my 2012 taxes in 2014   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. Can i file my 2012 taxes in 2014 Bonus tickets. Can i file my 2012 taxes in 2014   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. Can i file my 2012 taxes in 2014 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. Can i file my 2012 taxes in 2014 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. Can i file my 2012 taxes in 2014 However, for a domestic segment that begins or ends in Alaska or Hawaii, a reduced tax per person applies only to departures. Can i file my 2012 taxes in 2014 This tax does not apply if all the transportation is subject to the percentage tax, discussed earlier. Can i file my 2012 taxes in 2014 It also doesn't apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. Can i file my 2012 taxes in 2014 See the Instructions for Form 720 for the tax rates. Can i file my 2012 taxes in 2014 Transportation of Property by Air A tax of 6. Can i file my 2012 taxes in 2014 25% is imposed on amounts paid (whether in or outside the United States) for transportation of property by air. Can i file my 2012 taxes in 2014 The fact that the aircraft may not use public or commercial airports in taking off and landing has no effect on the tax. Can i file my 2012 taxes in 2014 The tax applies only to amounts paid to a person engaged in the business of transporting property by air for hire. Can i file my 2012 taxes in 2014 The tax applies only to transportation (including layover time and movement of aircraft in deadhead service) that begins and ends in the United States. Can i file my 2012 taxes in 2014 Thus, the tax does not apply to transportation of property by air that begins or ends outside the United States. Can i file my 2012 taxes in 2014 Exemptions. Can i file my 2012 taxes in 2014   The tax on transportation of property by air does not apply in the following situations. Can i file my 2012 taxes in 2014 See also Special Rules on Transportation Taxes, later. Can i file my 2012 taxes in 2014 Cropdusting and firefighting service. Can i file my 2012 taxes in 2014   The tax does not apply to amounts paid for cropdusting or aerial firefighting service. Can i file my 2012 taxes in 2014 Exportation. Can i file my 2012 taxes in 2014    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. Can i file my 2012 taxes in 2014 See Form 1363 for more information. Can i file my 2012 taxes in 2014 Certain helicopter and fixed-wing air ambulance uses. Can i file my 2012 taxes in 2014   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. Can i file my 2012 taxes in 2014   The tax also does not apply to air transportation by helicopter or fixed-wing aircraft for the purpose of providing emergency medical services. Can i file my 2012 taxes in 2014 The fixed-wing aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. Can i file my 2012 taxes in 2014 Skydiving. Can i file my 2012 taxes in 2014   The tax does not apply to any air transportation exclusively for the purpose of skydiving. Can i file my 2012 taxes in 2014 Excess baggage. Can i file my 2012 taxes in 2014    The tax does not apply to excess baggage accompanying a passenger on an aircraft operated on an established line. Can i file my 2012 taxes in 2014 Surtax on fuel used in a fractional ownership program aircraft. Can i file my 2012 taxes in 2014   The tax does not apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. Can i file my 2012 taxes in 2014 Alaska and Hawaii. Can i file my 2012 taxes in 2014   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). Can i file my 2012 taxes in 2014 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. Can i file my 2012 taxes in 2014 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. Can i file my 2012 taxes in 2014 Liability for tax. Can i file my 2012 taxes in 2014   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. Can i file my 2012 taxes in 2014   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. Can i file my 2012 taxes in 2014 Special Rules on Transportation Taxes In certain circumstances, special rules apply to the taxes on transportation of persons and property by air. Can i file my 2012 taxes in 2014 Aircraft used by affiliated corporations. Can i file my 2012 taxes in 2014   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. Can i file my 2012 taxes in 2014 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. Can i file my 2012 taxes in 2014 Determine whether an aircraft is available for hire by a nonmember of an affiliated group on a flight-by-flight basis. Can i file my 2012 taxes in 2014   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. Can i file my 2012 taxes in 2014 Small aircraft. Can i file my 2012 taxes in 2014   The taxes do not apply to transportation furnished by an aircraft having a maximum certificated takeoff weight of 6,000 pounds or less. Can i file my 2012 taxes in 2014 However, the taxes do apply if the aircraft is operated on an established line. Can i file my 2012 taxes in 2014 “Operated on an established line” means the aircraft operates with some degree of regularity between definite points. Can i file my 2012 taxes in 2014 However, it does not include any time an aircraft is being operated on a flight that is solely for sightseeing. Can i file my 2012 taxes in 2014   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. Can i file my 2012 taxes in 2014   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. Can i file my 2012 taxes in 2014 Mixed load of persons and property. Can i file my 2012 taxes in 2014   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. Can i file my 2012 taxes in 2014 The allocation must be reasonable and supported by adequate records. Can i file my 2012 taxes in 2014 Credits or refunds. Can i file my 2012 taxes in 2014   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. Can i file my 2012 taxes in 2014 Alternatively, the person who paid the tax may claim a refund. Can i file my 2012 taxes in 2014 For information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. 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