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

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

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

3. E-File for FREE

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

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

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

How To File Prior Year Tax Returns

How Far Back Can I Amend My TaxesAarp State Tax Filing For SeniorsCan I File 1040ez1040x Form 2014Irs1040How Do I File Taxes On UnemploymentAmend 2008 TaxesHttps Taxes Hrblock ComIrs 1040x1040nr File Online1040x Form And InstructionsFiling Taxes With Unemployment Income 2011H&r Block LoginTurbotax Freedom EditionAmended Taxes2012 Federal Income Tax Forms 1040ezHow To File 2010 Taxes In 2012Irs Forms 2010 Form 10401040x Form For 2013Tax DeadlineUnemployed Tax FilingMilitary TaxesIrs Form 1040ezTurbotax Amended Return 2013File Amended Tax Return 2010Irs Gov Form1040ezTurbo Tax FilingPartnership State Tax FormsAmended 2010 Tax ReturnHow To File An Amended Tax Return For 2013Ohio 1040xFile An Amended ReturnHow To File My 2011 TaxesAmending A Tax ReturnTurbotax 1040nr1040x 2010 FormWhere To File My 2011 Tax ReturnAmended Irs ReturnState Tax Forms OnlineTurbo Tax

How To File Prior Year Tax Returns

How to file prior year tax returns Publication 559 - Introductory Material Table of Contents Future Developments Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments affecting Publication 559, such as legislation enacted after we release it, go to www. How to file prior year tax returns irs. How to file prior year tax returns gov/pub559. How to file prior year tax returns Reminders Throughout this publication, section references are to the Internal Revenue Code unless otherwise noted. How to file prior year tax returns Consistent treatment of estate and trust items. How to file prior year tax returns  Beneficiaries must generally treat estate items the same way on their individual returns as they are treated on the estate's return. How to file prior year tax returns Photographs of missing children. How to file prior year tax returns  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How to file prior year tax returns Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How to file prior year tax returns You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. How to file prior year tax returns Introduction This publication is designed to help those in charge (personal representatives) of the property (estate) of an individual who has died (decedent). How to file prior year tax returns It shows them how to complete and file federal income tax returns and explains their responsibility to pay any taxes due on behalf of the decedent. How to file prior year tax returns A comprehensive example of the decedent's final tax return, Form 1040, and estate's income tax return, Form 1041, are included in this publication. How to file prior year tax returns The publication also explains how much money or property a taxpayer can give away during their lifetime or leave to their heirs at their death before any tax will be owed. How to file prior year tax returns A discussion of Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, and Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, is included. How to file prior year tax returns Also included in this publication are the following items: A checklist of the forms you may need and their due dates. How to file prior year tax returns A worksheet to reconcile amounts reported in the decedent's name on information returns including Forms W-2, 1099-INT, 1099-DIV, etc. How to file prior year tax returns The worksheet will help you correctly determine the income to report on the decedent's final return and on the return for either the estate or a beneficiary. How to file prior year tax returns Comments and suggestions. How to file prior year tax returns   We welcome your comments about this publication and your suggestions for future editions. How to file prior year tax returns   You can send us comments from http://www. How to file prior year tax returns irs. How to file prior year tax returns gov/formspubs. How to file prior year tax returns Click on “More Information” and then on “Give us Feedback. How to file prior year tax returns ” Or you can also send your comments to the Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. How to file prior year tax returns NW, IR-6526, Washington, DC 20224. How to file prior year tax returns Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide Form (and Instructions) SS-4 Application for Employer Identification Number 56 Notice Concerning Fiduciary Relationship 1040 U. How to file prior year tax returns S. How to file prior year tax returns Individual Income Tax Return 1041 U. How to file prior year tax returns S. How to file prior year tax returns Income Tax Return for Estates and Trusts 706 United States Estate (and Generation-Skipping Transfer) Tax Return 709 United States Gift (and Generation-Skipping Transfer) Tax Return 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer  See How To Get Tax Help near the end of this publication for information about getting publications and forms. How to file prior year tax returns Also near the end of this publication is Table A, a checklist of forms and their due dates for the executor, administrator, or personal representative. How to file prior year tax returns Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Understanding your CP42 Notice

The amount of your refund has changed because we used it to pay your
spouse's past due tax debt.


What you need to do

  • Read your notice carefully — it'll explain how we used your refund and how much of it is left.
  • Contact us if you disagree.

You may want to...


Answers to Common Questions

What should I do if I disagree with the notice?
Call us at the toll free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call.

Part of the refund you used is mine. You used it to pay taxes my spouse owes. I don't owe any taxes. What can I do?
You can file a Form 8379, Injured Spouse Allocation to claim your share of the refund.

What happens to the part of my refund you didn't use?
You'll receive a refund check for any part we didn't use.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 

Page Last Reviewed or Updated: 04-Mar-2014

The How To File Prior Year Tax Returns

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