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On line 1040x 4. On line 1040x   Communications and Air Transportation Taxes Table of Contents Uncollected Tax Report Communications TaxLocal-only service. On line 1040x Private communication service. On line 1040x 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. On line 1040x 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. On line 1040x If you fail to collect and pay over the taxes, you may be liable for the trust fund recovery penalty. On line 1040x See chapter 14, later. On line 1040x 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. On line 1040x 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. On line 1040x Regular method taxpayers. On line 1040x   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. On line 1040x Alternative method taxpayers. On line 1040x   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. On line 1040x See Alternative method in  chapter 11. On line 1040x Where to file. On line 1040x    Do not file the uncollected tax report with Form 720. On line 1040x Instead, mail the report to: Internal Revenue Service Excise Tax Program SE:S:SP:EX MS C9-109 5000 Ellin Rd. On line 1040x  Lanham, MD 20706 Communications Tax A 3% tax is imposed on amounts paid for local telephone service and teletypewriter exchange service. On line 1040x Local telephone service. On line 1040x   This includes access to a local telephone system and the privilege of telephonic quality communication with most people who are part of the system. On line 1040x Local telephone service also includes any facility or services provided in connection with this service. On line 1040x 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. On line 1040x Local-only service. On line 1040x   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. On line 1040x 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. On line 1040x Private communication service. On line 1040x   Private communication service is not local telephone service. On line 1040x Private communication service includes accessory-type services provided in connection with a Centrex, PBX, or other similar system for dual use accessory equipment. On line 1040x 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. On line 1040x Teletypewriter exchange service. On line 1040x   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. On line 1040x Figuring the tax. On line 1040x   The tax is based on the sum of all charges for local telephone service included in the bill. On line 1040x 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. On line 1040x The tax on the remaining items not included in any group is based on the charge for each item separately. On line 1040x Do not include in the tax base state or local sales or use taxes that are separately stated on the taxpayer's bill. On line 1040x Exemptions Payments for certain services or payments from certain users are exempt from the communications tax. On line 1040x Nontaxable service. On line 1040x   Nontaxable service means bundled service and long distance service. On line 1040x Nontaxable service also includes pre-paid telephone cards and pre-paid cellular service. On line 1040x Bundled service. On line 1040x   Bundled service is local and long distance service provided under a plan that does not separately state the charge for the local telephone service. On line 1040x 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. On line 1040x Telecommunications companies provide bundled service for both landlines and wireless (cellular) service. On line 1040x 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. On line 1040x   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. On line 1040x Long distance service. On line 1040x   Long distance service is telephonic quality communication with persons whose telephones are outside the local telephone system of the caller. On line 1040x Pre-paid telephone cards (PTC). On line 1040x   A PTC will be treated as bundled service unless a PTC expressly states it is for local-only service. On line 1040x Generally, the person responsible for collecting the tax is the carrier who transfers the PTC to the transferee. On line 1040x The transferee is the first person that is not a carrier to whom a PTC is transferred by the carrier. On line 1040x The transferee is the person liable for the tax and is eligible to request a credit or refund. On line 1040x For more information, see Regulations section 49. On line 1040x 4251-4. On line 1040x   The holder is the person that purchases a PTC to use and not to resell. On line 1040x Holders are not liable for the tax and cannot request a credit or refund. On line 1040x Pre-paid cellular telephones. On line 1040x   Rules similar to the PTC rules described above apply to pre-paid cellular telephones. On line 1040x The transferee is the person eligible to request the credit or refund. On line 1040x Installation charges. On line 1040x   The tax does not apply to payments received for the installation of any instrument, wire, pole, switchboard, apparatus, or equipment. On line 1040x However, the tax does apply to payments for the repair or replacement of those items incidental to ordinary maintenance. On line 1040x Answering services. On line 1040x   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. On line 1040x Mobile radio telephone service. On line 1040x   The tax does not apply to payments for a two-way radio service that does not provide access to a local telephone system. On line 1040x Coin-operated telephones. On line 1040x   The tax for local telephone service does not apply to payments made for services by inserting coins in public coin-operated telephones. On line 1040x But the tax applies if the coin-operated telephone service is furnished for a guaranteed amount. On line 1040x Figure the tax on the amount paid under the guarantee plus any fixed monthly or other periodic charge. On line 1040x Telephone-operated security systems. On line 1040x   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. On line 1040x In addition, the tax does not apply to any amounts paid for rented communication equipment used in the security system. On line 1040x News services. On line 1040x   The tax on teletypewriter exchange service does not apply to charges for the following news services. On line 1040x Services dealing exclusively with the collection or dissemination of news for or through the public press or radio or television broadcasting. On line 1040x 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. On line 1040x 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). On line 1040x 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. On line 1040x Services not exempted. On line 1040x   The tax applies to amounts paid by members of the news media for local telephone service. On line 1040x International organizations and the American Red Cross. On line 1040x   The tax does not apply to communication services furnished to an international organization or to the American National Red Cross. On line 1040x Nonprofit hospitals. On line 1040x   The tax does not apply to telephone services furnished to income tax-exempt nonprofit hospitals for their use. On line 1040x 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. On line 1040x Nonprofit educational organizations. On line 1040x   The tax does not apply to payments received for services and facilities furnished to a nonprofit educational organization for its use. On line 1040x A nonprofit educational organization is one that satisfies all the following requirements. On line 1040x It normally maintains a regular faculty and curriculum. On line 1040x It normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on. On line 1040x It is exempt from income tax under section 501(a). On line 1040x This includes a school operated by an organization exempt under section 501(c)(3) if the school meets the above qualifications. On line 1040x Qualified blood collector organizations. On line 1040x   The tax does not apply to telephone services furnished to qualified blood collector organizations for their use. On line 1040x 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. On line 1040x Federal, state, and local government. On line 1040x   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. On line 1040x 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. On line 1040x Exemption certificate. On line 1040x   Any form of exemption certificate will be acceptable if it includes all the information required by the Internal Revenue Code and Regulations. On line 1040x See Regulations section 49. On line 1040x 4253-11. On line 1040x File the certificate with the provider of the communication services. On line 1040x An exemption certificate is not required for nontaxable services. On line 1040x   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. On line 1040x The American National Red Cross and other international organizations. On line 1040x Nonprofit hospitals. On line 1040x Nonprofit educational organizations. On line 1040x Qualified blood collector organizations. On line 1040x State and local governments. On line 1040x   The federal government does not have to file any exemption certificate. On line 1040x   All other organizations must furnish exemption certificates when required. On line 1040x 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. On line 1040x Alternatively, the person who paid the tax may claim a refund. On line 1040x For more information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. On line 1040x Collectors. On line 1040x   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. On line 1040x These requirements also apply to nontaxable service refunds. On line 1040x Collectors using the regular method for deposits. On line 1040x   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. On line 1040x Collectors using the alternative method for deposits. On line 1040x   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. On line 1040x For more information, see the Instructions for Form 720. On line 1040x 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. On line 1040x Transportation of Persons by Air The tax on transportation of persons by air is made up of the: Percentage tax, and Domestic-segment tax. On line 1040x Percentage tax. On line 1040x   A tax of 7. On line 1040x 5% applies to amounts paid for taxable transportation of persons by air. On line 1040x Amounts paid for transportation include charges for layover or waiting time and movement of aircraft in deadhead service. On line 1040x Mileage awards. On line 1040x   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. On line 1040x For example, this applies to mileage awards purchased by credit card companies, telephone companies, restaurants, hotels, and other businesses. On line 1040x   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. On line 1040x Until regulations are issued, the following rules apply to mileage awards. On line 1040x 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. On line 1040x 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. On line 1040x Therefore, amounts paid to a foreign air carrier for mileage awards are not subject to the tax. On line 1040x 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. On line 1040x 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. On line 1040x Domestic-segment tax. On line 1040x   The domestic-segment tax is a flat dollar amount for each segment of taxable transportation for which an amount is paid. On line 1040x However, see Rural airports, later. On line 1040x A segment is a single takeoff and a single landing. On line 1040x The amount of the domestic-segment tax is in the Instructions for Form 720. On line 1040x Charter flights. On line 1040x    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. On line 1040x Rural airports. On line 1040x   The domestic-segment tax does not apply to a segment to or from a rural airport. On line 1040x 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. On line 1040x   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. On line 1040x   An updated list of rural airports can be found on the Department of Transportation website at www. On line 1040x dot. On line 1040x gov and enter the phrase “Essential Air Service” in the search box. On line 1040x Taxable transportation. On line 1040x   Taxable transportation is transportation by air that meets either of the following tests. On line 1040x 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). On line 1040x 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. On line 1040x Round trip. On line 1040x   A round trip is considered two separate trips. On line 1040x The first trip is from the point of departure to the destination. On line 1040x The second trip is the return trip from that destination. On line 1040x Uninterrupted international air transportation. On line 1040x   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. On line 1040x For a special rule that applies to military personnel, see Exemptions, later. On line 1040x Transportation between the continental U. On line 1040x S. On line 1040x and Alaska or Hawaii. On line 1040x   This transportation is partially exempt from the tax on transportation of persons by air. On line 1040x 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. On line 1040x Leaving or entering occurs when the route of the transportation passes over either the United States border or a point 3 nautical miles (3. On line 1040x 45 statute miles) from low tide on the coast line, or when it leaves a port or station in the 225-mile zone. On line 1040x Therefore, this transportation is subject to the percentage tax on the part of the trip in U. On line 1040x S. On line 1040x airspace, the domestic-segment tax for each domestic segment, and the tax on the use of international air travel facilities, discussed later. On line 1040x Transportation within Alaska or Hawaii. On line 1040x   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. On line 1040x 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). On line 1040x Package tours. On line 1040x   The air transportation taxes apply to “complimentary” air transportation furnished solely to participants in package holiday tours. On line 1040x The amount paid for these package tours includes a charge for air transportation even though it may be advertised as “free. On line 1040x ” This rule also applies to the tax on the use of international air travel facilities, discussed later. On line 1040x Liability for tax. On line 1040x   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. On line 1040x 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. On line 1040x    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. On line 1040x 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. On line 1040x 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. On line 1040x For more information on resellers of air transportation, see Revenue Ruling 2006-52. On line 1040x You can find Revenue Ruling 2006-52 on page 761 of I. On line 1040x R. On line 1040x B. On line 1040x 2006-43 at www. On line 1040x irs. On line 1040x gov/pub/irs-irbs/irb06-43. On line 1040x pdf. On line 1040x   The fact that the aircraft does not use public or commercial airports in taking off and landing has no effect on the tax. On line 1040x But see Certain helicopter uses, later. On line 1040x   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. On line 1040x   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. On line 1040x Exemptions. On line 1040x   The tax on transportation of persons by air does not apply in the following situations. On line 1040x See also Special Rules on Transportation Taxes, later. On line 1040x Military personnel on international trips. On line 1040x   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. On line 1040x 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. On line 1040x The trip must begin or end outside the United States and the 225-mile zone. On line 1040x Certain helicopter uses. On line 1040x   The tax does not apply to air transportation by helicopter if the helicopter is used for any of the following purposes. On line 1040x Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. On line 1040x Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). On line 1040x Providing emergency medical transportation. On line 1040x   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. On line 1040x For item (1), treat each flight segment as a separate flight. On line 1040x Fixed-wing aircraft uses. On line 1040x   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. On line 1040x Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). On line 1040x Providing emergency medical transportation. On line 1040x The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. On line 1040x   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. On line 1040x Skydiving. On line 1040x   The tax does not apply to any air transportation exclusively for the purpose of skydiving. On line 1040x Seaplanes. On line 1040x   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. On line 1040x Bonus tickets. On line 1040x   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. On line 1040x 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. On line 1040x 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. On line 1040x However, for a domestic segment that begins or ends in Alaska or Hawaii, a reduced tax per person applies only to departures. On line 1040x This tax does not apply if all the transportation is subject to the percentage tax, discussed earlier. On line 1040x It also doesn't apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. On line 1040x See the Instructions for Form 720 for the tax rates. On line 1040x Transportation of Property by Air A tax of 6. On line 1040x 25% is imposed on amounts paid (whether in or outside the United States) for transportation of property by air. On line 1040x The fact that the aircraft may not use public or commercial airports in taking off and landing has no effect on the tax. On line 1040x The tax applies only to amounts paid to a person engaged in the business of transporting property by air for hire. On line 1040x The tax applies only to transportation (including layover time and movement of aircraft in deadhead service) that begins and ends in the United States. On line 1040x Thus, the tax does not apply to transportation of property by air that begins or ends outside the United States. On line 1040x Exemptions. On line 1040x   The tax on transportation of property by air does not apply in the following situations. On line 1040x See also Special Rules on Transportation Taxes, later. On line 1040x Cropdusting and firefighting service. On line 1040x   The tax does not apply to amounts paid for cropdusting or aerial firefighting service. On line 1040x Exportation. On line 1040x    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. On line 1040x See Form 1363 for more information. On line 1040x Certain helicopter and fixed-wing air ambulance uses. On line 1040x   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. On line 1040x   The tax also does not apply to air transportation by helicopter or fixed-wing aircraft for the purpose of providing emergency medical services. On line 1040x The fixed-wing aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. On line 1040x Skydiving. On line 1040x   The tax does not apply to any air transportation exclusively for the purpose of skydiving. On line 1040x Excess baggage. On line 1040x    The tax does not apply to excess baggage accompanying a passenger on an aircraft operated on an established line. On line 1040x Surtax on fuel used in a fractional ownership program aircraft. On line 1040x   The tax does not apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. On line 1040x Alaska and Hawaii. On line 1040x   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). On line 1040x 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. On line 1040x 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. On line 1040x Liability for tax. On line 1040x   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. On line 1040x   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. On line 1040x Special Rules on Transportation Taxes In certain circumstances, special rules apply to the taxes on transportation of persons and property by air. On line 1040x Aircraft used by affiliated corporations. On line 1040x   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. On line 1040x 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. On line 1040x Determine whether an aircraft is available for hire by a nonmember of an affiliated group on a flight-by-flight basis. On line 1040x   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. On line 1040x Small aircraft. On line 1040x   The taxes do not apply to transportation furnished by an aircraft having a maximum certificated takeoff weight of 6,000 pounds or less. On line 1040x However, the taxes do apply if the aircraft is operated on an established line. On line 1040x “Operated on an established line” means the aircraft operates with some degree of regularity between definite points. On line 1040x However, it does not include any time an aircraft is being operated on a flight that is solely for sightseeing. On line 1040x   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. On line 1040x   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. On line 1040x Mixed load of persons and property. On line 1040x   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. On line 1040x The allocation must be reasonable and supported by adequate records. On line 1040x Credits or refunds. On line 1040x   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. On line 1040x Alternatively, the person who paid the tax may claim a refund. On line 1040x For information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. On line 1040x Prev  Up  Next   Home   More Online Publications
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On line 1040x Publication 556 - Introductory Material Table of Contents The IRS Mission Reminders IntroductionOrdering forms and publications. On line 1040x Tax questions. On line 1040x Useful Items - You may want to see: The IRS Mission Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. On line 1040x Reminders Penalty for filing erroneous claim for refund or credit. On line 1040x  You may have to pay a penalty if you file an erroneous claim for refund or credit. On line 1040x See Penalty for erroneous claim for refund, later under Claims for Refund. On line 1040x Interest and penalties suspended if notice not mailed within 36 months. On line 1040x  If you file your return timely (including extensions), interest and certain penalties will be suspended if the IRS does not mail a notice to you within 36 months. On line 1040x See Suspension of interest and penalties, later under Examination of Returns. On line 1040x Fast track mediation. On line 1040x  The IRS offers fast track mediation services to help taxpayers resolve many disputes resulting from: Examinations (audits), Offers in compromise, Trust fund recovery penalties, and Other collection actions. On line 1040x See Fast track mediation under If You Do Not Agree. On line 1040x Introduction The Internal Revenue Service (IRS) accepts most federal tax returns as filed. On line 1040x However, the IRS examines (or audits) some returns to determine if income, expenses, and credits are being reported accurately. On line 1040x If your return is selected for examination, it does not suggest that you made an error or are dishonest. On line 1040x Returns are chosen by computerized screening, by random sample, or by an income document matching program. On line 1040x See Examination selection criteria, later. On line 1040x You should also know that many examinations result in a refund or acceptance of the tax return without change. On line 1040x This publication discusses general rules and procedures that the IRS follows in examinations. On line 1040x It explains what happens during an examination and your appeal rights, both within the IRS and in the federal court system. On line 1040x It also explains how to file a claim for refund of tax you already paid. On line 1040x As a taxpayer, you have the right to be treated fairly, professionally, promptly, and courteously by IRS employees. On line 1040x Publication 1, Your Rights as a Taxpayer, explains your rights when dealing with the IRS. On line 1040x Comments and suggestions. On line 1040x   We welcome your comments about this publication and your suggestions for future editions. On line 1040x   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. On line 1040x NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. On line 1040x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. On line 1040x   You can send your comments from www. On line 1040x irs. On line 1040x gov/formspubs/. On line 1040x Click on “More Information” and then on “Comment on Tax Forms and Publications. On line 1040x ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. On line 1040x Ordering forms and publications. On line 1040x   Visit www. On line 1040x irs. On line 1040x gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. On line 1040x  Internal Revenue Service  1201 N. On line 1040x Mitsubishi Motorway Bloomington, IL 61704-6613 Tax questions. On line 1040x   If you have a tax question, check the information available on www. On line 1040x irs. On line 1040x gov or call 1-800-829-1040. On line 1040x We cannot answer tax questions sent to either of the above addresses. On line 1040x Useful Items - You may want to see: Publication 1 Your Rights as a Taxpayer 5 Your Appeal Rights and How To Prepare a Protest If You Don't Agree 547 Casualties, Disasters, and Thefts 594 The IRS Collection Process 910 Guide to Free Tax Services 971 Innocent Spouse Relief 1546 Taxpayer Advocate Service–Your Voice at the IRS 1660 Collection Appeal Rights 3605 Fast Track Mediation 3920 Tax Relief for Victims of Terrorist Attacks 4134 Low Income Taxpayer Clinic List Form (and Instructions) 843 Claim for Refund and Request for Abatement 911 Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order) 1040X Amended U. On line 1040x S. On line 1040x Individual Income Tax Return 2848 Power of Attorney and Declaration of Representative 4506 Request for Copy of Tax Return 4506-T Request for Transcript of Tax Return 8379 Injured Spouse Allocation 8857 Request for Innocent Spouse Relief See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. On line 1040x Prev  Up  Next   Home   More Online Publications