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How To File Tax Extension Electronically

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How To File Tax Extension Electronically

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

The Internal Revenue Service released the new Form 14429, Tax Exempt Bonds Voluntary Closing Agreement Program Request. Completion, in full, of the new form is a requirement before the submission to the Tax Exempt Bonds Voluntary Closing Agreement Program (TEB VCAP) is accepted. The purpose of the new form is to assist issuers in organizing TEB VCAP submission requests and to ensure that their submissions are complete, in accordance with the requirements under Notice 2008-31, 2008-11 I.R.B. 592 and IRM 7.2.3. Use of the new form should avoid delays in processing a request because of missing information as well as facilitating the process for accepting and assigning requests.  

The Tax Exempt Bonds (TEB) function, within the Tax Exempt & Government Entities Division, administers TEB VCAP. Generally, TEB VCAP provides remedies for issuers of tax-advantaged bonds (tax-exempt bonds, tax credit bonds, and direct pay bonds) who voluntarily come forward to resolve a violation of the federal tax requirements applicable to a bond issue that the issuer cannot self-correct under programs described in the Income Tax Regulations (Regulations) or other published guidance. An issuer will generally receive a more favorable treatment in resolving its tax violation under TEB VCAP than it would for the same tax violation discovered during an IRS examination of their bonds. As such, TEB VCAP encourages issuers, and other parties involved in tax-advantaged bond transactions, to exercise due diligence in complying with the applicable federal tax laws. TEB VCAP also provides a vehicle to correct violations as expeditiously as possible before discovery of the violations during an IRS examination.

The improvement of the TEB VCAP program, through procedural enhancements, is a TEB commitment. The new Form 14429 is an example of the latest effort by TEB to improve the administration of the TEB VCAP program and further this commitment. Last year, TEB provided web content to provide more information about the TEB VCAP program as well as descriptions (provided in IRM 7.2.3.4) of the resolution standards for identified violations both for tax-exempt and certain direct pay bonds. TEB believes that these resolution standards encourage due diligence by providing certainty, to issuers and other parties, in understanding the methodologies available to resolve eligible violations.

IRM Section 7.2.3 provides additional procedural guidance on how to submit a TEB VCAP request. See TEB Voluntary Compliance under Information for the Tax Exempt Bond Community on TEB's website.

Page Last Reviewed or Updated: 04-Sep-2013

The How To File Tax Extension Electronically

How to file tax extension electronically Index A Administrative adjustment requests, Amended Returns and Administrative Adjustment Requests (AARs) Allocations Built-in gain or loss, Allocations to account for built-in gain or loss. How to file tax extension electronically Installment sale, Installment reporting for sale of partnership interest. How to file tax extension electronically Amended returns, Amended Returns and Administrative Adjustment Requests (AARs) Assistance (see Tax help) B Built-in gain or loss, Allocations to account for built-in gain or loss. How to file tax extension electronically C C corporation, TEFRA, Small Partnerships and the Small Partnership Exception Capital interest, Capital interest. How to file tax extension electronically , Capital interest. How to file tax extension electronically Comments on publication, Comments and suggestions. How to file tax extension electronically Contribution Basis of property, Basis of contributed property. How to file tax extension electronically Built-in gain or loss, Allocations to account for built-in gain or loss. How to file tax extension electronically Distribution of property, Distribution of contributed property to another partner. How to file tax extension electronically Net precontribution gain, Net precontribution gain. How to file tax extension electronically Property, Contribution of Property Services, Contribution of Services D Definition, partnership, Forming a Partnership Determining ownership, More than 50% ownership. How to file tax extension electronically Distributions Gain or loss, Partner's Gain or Loss Partner's debt, Distribution of partner's debt. How to file tax extension electronically Partnership, Partnership Distributions Distributive share Adjusted basis, Adjusted Basis Guaranteed payments, Guaranteed Payments E e-file, IRS e-file (Electronic Filing) Electronic filing, IRS e-file (Electronic Filing) F Family partnership, Family Partnership Form 8275, Form 8275 required. How to file tax extension electronically 8308, Information return required of partnership. How to file tax extension electronically 8832, Organizations formed after 1996. How to file tax extension electronically 8865, Contribution to foreign partnership. How to file tax extension electronically G Guaranteed payments, Guaranteed Payments I Insurance, self-employed health, Self-employed health insurance premiums. How to file tax extension electronically Inventory items, substantially appreciated, Substantially appreciated inventory items. How to file tax extension electronically L Liability Assumption of, Assumption of liability. How to file tax extension electronically Partner's assumed by partnership, Partner's liabilities assumed by partnership. How to file tax extension electronically Partnership's, Effect of Partnership Liabilities Limited liability company, Limited liability company. How to file tax extension electronically Liquidation Constructive, Constructive liquidation. How to file tax extension electronically Partner's interest, Complete liquidation of partner's interest. How to file tax extension electronically Partner's retirement or death, Liquidation at Partner's Retirement or Death Losses Sales or exchanges, Losses. How to file tax extension electronically M Marketable securities, Marketable securities treated as money. How to file tax extension electronically N Notice group, TEFRA, Notice group. How to file tax extension electronically Notice partner, TEFRA, Notice partner. How to file tax extension electronically P Partner's Basis Distributed property, Partner's Basis for Distributed Property Partnership interest, Basis of Partner's Interest Interest Acquired by gift, Interest acquired by gift, etc. How to file tax extension electronically Alternative rule, adjusted basis, Alternative rule for figuring adjusted basis. How to file tax extension electronically Basis, Basis of Partner's Interest Basis adjustments, Adjusted Basis Book value, Book value of partner's interest. How to file tax extension electronically Liquidation of, Complete liquidation of partner's interest. How to file tax extension electronically , Liquidation at Partner's Retirement or Death Mandatory basis adjustment, Mandatory adjustment. How to file tax extension electronically Sale, exchange, transfer, Sale, Exchange, or Other Transfer Special basis adjustment, Special adjustment to basis. How to file tax extension electronically Transactions with partnership, Transactions Between Partnership and Partners Partnership Abandoned or worthless interest, Abandoned or worthless partnership interest. How to file tax extension electronically Agreement, Partnership Agreement Basis, contributed property, Basis of contributed property. How to file tax extension electronically Capital interest, Capital interest. How to file tax extension electronically Defined, Forming a Partnership Exclusion from rules, Exclusion From Partnership Rules Family, Family Partnership Forming, Forming a Partnership Liabilities, Effect of Partnership Liabilities Terminating, Terminating a Partnership Transactions with partner, Transactions Between Partnership and Partners Partnership item, TEFRA, Partnership Item. How to file tax extension electronically Precontribution gain, Net precontribution gain. How to file tax extension electronically Profits interest, Profits interest. How to file tax extension electronically Publications (see Tax help) R Related person, Related person. How to file tax extension electronically S Self-employed health insurance, Self-employed health insurance premiums. How to file tax extension electronically Short period return, Short period return. How to file tax extension electronically Small partnership exception to TEFRA, Small Partnerships and the Small Partnership Exception, Small Partnership TEFRA Election Statute of Limitations and TEFRA, Statute of Limitations and TEFRA Substantially appreciated inventory items, Substantially appreciated inventory items. How to file tax extension electronically Suggestions for publication, Comments and suggestions. How to file tax extension electronically T Tax help, How To Get Tax Help Tax matters partner, Role of Tax Matters Partner (TMP) in TEFRA Proceedings Tax withholding, foreign person or firm, Withholding on foreign partner or firm. How to file tax extension electronically TEFRA, Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) Terminating a partnership, Terminating a Partnership TTY/TDD information, How To Get Tax Help U Uniform Limited Partnership ACT (ULPA), Role of Tax Matters Partner (TMP) in TEFRA Proceedings Unrealized receivables, Unrealized receivables. How to file tax extension electronically Prev  Up     Home   More Online Publications