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

Hr Block Free State Return

Help Filling Out 1040xTax AideWww Hr Block ComMy TurbotaxTax Forms 2012 Federal 1040H&r Block Online TaxesFreetaxusa 20121040a InstructionsSample 1040x Filled Out2006 Tax Return Software FreeTurbo State Tax FreeHow Do I Amend My 2009 Tax ReturnIrs Tax Forms 1040 2010Irs 1040 Ez InstructionsHrblockForm 1040 For 2011 Tax YearFree State Tax FilingAmend Your Tax ReturnState Income Tax Form 2012Can I File My 2010 TaxesTax Form 1040ez 2011Free State Tax FormsIrs Amended Forms1040x Filing InstructionsFree Federal And State Tax Filing 2014File 1040ez OnlineFree 1040nrFree Website For Filing State Taxes2007 Federal Tax FormsHrblock ComH&r Block Tax SoftwareWhere Can I File My State And Federal Taxes Online For Free2011 Federal Tax FormWhere Can I Get My Taxes Done For FreeSearch Irs Gov Freefile2014 1040ezIrs Gov EfileInstructions For 1040ez FormTax Forms 2011 1040How To File Taxes Online

Hr Block Free State Return

Hr block free state return Publication 557 - Additional Material Table of Contents Appendix. Hr block free state return Sample Articles of Organization, continued Organization Reference Chart Section of 1986 Code Description of organization General nature of activities Application  Form Annual return required to be  filed Contributions  allowable 501(c)(1) Corporations Organized under Act of Congress (including Federal Credit Unions) Instrumentalities of the  United States No Form None Yes, if made for exclusively public purposes 501(c)(2) Title Holding Corporation For Exempt Organization Holding title to property of an  exempt organization 1024 9901 or 990-EZ8 No2 501(c)(3) Religious, Educational, Charitable, Scientific, Literary, Testing for Public Safety, to Foster National or International Amateur Sports Competition, or Prevention of Cruelty to Children or Animals Organizations Activities of nature implied by description of class of organization 1023 9901 or 990-EZ8, or 990-PF Yes, generally 501(c)(4) Civic Leagues, Social Welfare Organizations, and Local Associations of Employees Promotion of community welfare; charitable, educational, or recreational 1024 9901 or 990-EZ8 No, generally 2, 3 501(c)(5) Labor, Agricultural, and Horticultural Organizations Educational or instructive, the  purpose being to improve conditions of work, and to improve products of efficiency 1024 9901 or 990-EZ8 No2 501(c)(6) Business Leagues, Chambers of Commerce, Real Estate Boards, etc. Hr block free state return Improvement of business  conditions of one or more lines of business 1024 9901 or 990-EZ8 No2 501(c)(7) Social and Recreational Clubs Pleasure, recreation, social activities 1024 9901 or 990-EZ8 No2 501(c)(8) Fraternal Beneficiary Societies  and Associations Lodge providing for payment of life, sickness, accident or other benefits  to members 1024 9901 or 990-EZ8 Yes, if for certain Sec. Hr block free state return 501(c)(3) purposes 501(c)(9) Voluntary Employees Beneficiary Associations Providing for payment of life, sickness, accident, or other benefits to members 1024 9901 or 990-EZ8 No2 501(c)(10) Domestic Fraternal Societies  and Associations Lodge devoting its net earnings to charitable, fraternal, and other  specified purposes. Hr block free state return No life, sickness, or accident benefits to members 1024 9901 or 990-EZ8 Yes, if for certain Sec. Hr block free state return 501(c)(3) purposes 501(c)(11) Teachers' Retirement Fund Associations Teachers' association for payment of retirement benefits Letter6 9901 or 990-EZ8 No2 501(c)(12) Benevolent Life Insurance Associations, Mutual Ditch or  Irrigation Companies, Mutual or Cooperative Telephone Companies, etc. Hr block free state return Activities of a mutually beneficial  nature similar to those implied by the description of class of organization 1024 9901 or 990-EZ8 No2 501(c)(13) Cemetery Companies Burials and incidental activities 1024 9901 or 990-EZ8 Yes, generally 501(c)(14) State-Chartered Credit Unions,  Mutual Reserve Funds Loans to members Letter6 9901 or 990-EZ8 No2 501(c)(15) Mutual Insurance Companies or Associations Providing insurance to members substantially at cost 1024 9901 or 990-EZ8 No2 501(c)(16) Cooperative Organizations to  Finance Crop Operations Financing crop operations in  conjunction with activities of a marketing  or purchasing association Form 1120-C6 9901 or 990-EZ8 No2 501(c)(17) Supplemental Unemployment  Benefit Trusts Provides for payment of  supplemental unemployment compensation benefits 1024 9901 or 990-EZ8 No2 501(c)(18) Employee Funded Pension Trust (created before June 25, 1959) Payment of benefits under a  pension plan funded by employees Letter6 9901 or 990-EZ8 No2 501(c)(19) Post or Organization of Past or  Present Members of the Armed Forces Activities implied by nature of organization 1024 9901 or 990-EZ8 No, generally7 501(c)(21) Black Lung Benefit Trusts Funded by coal mine operators to satisfy their liability for disability or  death due to black lung diseases Letter6 990-BL No4 501(c)(22) Withdrawal Liability Payment Fund To provide funds to meet the  liability of employers withdrawing from  a multi-employer pension fund Letter6 9901 or 990-EZ8 No5 501(c)(23) Veterans' Organization (created before 1880) To provide insurance and other  benefits to veterans Letter6 9901 or 990-EZ8 No, generally7 501(c)(25) Title Holding Corporations or Trusts with Multiple Parent Corporations Holding title and paying over  income from property to 35 or fewer parents or beneficiaries 1024 9901 or 990-EZ8 No 501(c)(26) State-Sponsored Organization Providing Health Coverage for High-Risk Individuals Provides health care coverage to high-risk individuals Letter6 9901 or 990-EZ8 No 501(c)(27) State-Sponsored Workers' Compensation Reinsurance Organization Reimburses members for losses  under workers' compensation acts Letter6 9901 or 990-EZ8 No 501(c)(28) National Railroad Retirement Investment Trust Manages and invests the assets of the Railroad Retirement Account No Form 99011 No11 501(c)(29) CO-OP health insurance issuers A qualified health insurance issuer which has received a loan or grant under the CO-OP program Letter and Form 871814 9901 No13 501(d) Religious and Apostolic Associations Regular business activities;  Communal religious community No Form 10659 No2 501(e) Cooperative Hospital Service Organizations Performs cooperative services for hospitals 1023 9901 or 990-EZ8 Yes 501(f) Cooperative Service Organizations  of Operating Educational Organizations Performs collective investment  services for educational organizations 1023 9901 or 990-EZ8 Yes 501(k) Child Care Organizations Provides care for children 1023 9901 or 990-EZ8 Yes 501(n) Charitable Risk Pools Pools certain insurance risks of sec. Hr block free state return 501(c)(3) organizations 1023 9901 or 990-EZ8 Yes 501(q) Credit Counseling Organization Credit counseling services 1023 102312 No 521(a) Farmers' Cooperative Associations Cooperative marketing and  purchasing for agricultural procedures 1028 1120-C No 527 Political organizations A party, committee, fund,  association, etc. Hr block free state return , that directly or indirectly accepts contributions or makes expenditures for political campaigns 8871 1120-POL10 9901 or 990-EZ8 No 1For exceptions to the filing requirement, see chapter 2 and the form instructions. Hr block free state return Note: For annual tax periods beginning after 2006, most tax-exempt organizations, other than churches, are required to file an annual Form 990, 990-EZ, or 990-PF with the IRS or to submit an annual electronic notice, Form 990-N (e-Postcard), to the IRS. Hr block free state return Tax-exempt organizations failing to file an annual return or submit an annual notice as required for 3 consecutive years will automatically lose their tax-exempt status. Hr block free state return    2An organization exempt under a subsection of section 501 other than 501(c)(3) can establish a charitable fund, contributions to which are deductible. Hr block free state return Such a fund must itself meet the requirements of section 501(c)(3) and the related notice requirements of section 508(a). Hr block free state return    3Contributions to volunteer fire companies and similar organizations are deductible, but only if made for exclusively public purposes. Hr block free state return    4Deductible as a business expense to the extent allowed by section 192. Hr block free state return    5Deductible as a business expense to the extent allowed by section 194A. Hr block free state return 6Application is by letter to the address shown on Form 8718. Hr block free state return A copy of the organizing document should be attached and the letter should be signed by an officer. Hr block free state return    7Contributions to these organizations are deductible only if 90% or more of the organization's members are war veterans. Hr block free state return    8For limits on the use of Form 990-EZ, see chapter 2 and the general instructions for Form 990-EZ (or Form 990). Hr block free state return    9Although the organization files a partnership return, all distributions are deemed dividends. Hr block free state return The members are not entitled to pass through treatment of the organization's income or expenses. Hr block free state return    10Form 1120-POL is required only if the organization has taxable income as defined in section 527(c). Hr block free state return    11Only required to annually file so much of the Form 990 that relates to the names and addresses of the officers, directors, trustees, and key employees, and their titles, compensation, and hours devoted to their positions (Part VII of Form 990), and to complete Item I in the Heading of Form 990 to confirm its tax-exempt status under section 501(c)(28). Hr block free state return    12See section 501(q) if the organization provides credit counseling services and seeks recognition of exemption under section 501(c)(4). Hr block free state return Use Form 1024 if applying for recognition under section 501(c)(4). Hr block free state return    13See section 501(c)(29) for details. Hr block free state return    14See Revenue Procedure 2012-11, sec. Hr block free state return 4. Hr block free state return 01, 2012-7 I. Hr block free state return R. Hr block free state return B. Hr block free state return 368, for details. Hr block free state return Appendix. Hr block free state return Sample Articles of Organization The following are examples of Articles of Incorporation (Draft A) and a declaration of trust (Draft B) that contain the required information as to purposes and powers of an organization and disposition of its assets upon dissolution. Hr block free state return You should bear in mind that requirements for these instruments may vary under applicable state law. Hr block free state return See Private Foundations and Public Charities , earlier for the special provisions required in a private foundation's governing instrument in order for it to qualify for exemption. Hr block free state return DRAFT A  Articles of Incorporation of the undersigned, a majority of whom are citizens of the United States, desiring to form a Non-Profit Corporation under the Non-Profit Corporation Law of , do hereby certify: First: The name of the Corporation shall be . Hr block free state return Second: The place in this state where the principal office of the Corporation is to be located is the City of , County. Hr block free state return Third: Said corporation is organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes, the making of distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Hr block free state return Fourth: The names and addresses of the persons who are the initial trustees of the corporation are as follows: Name , Address Fifth: No part of the net earnings of the corporation shall inure to the benefit of, or be distributable to its members, trustees, officers, or other private persons, except that the corporation shall be authorized and empowered to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of the purposes set forth in Article Third hereof. Hr block free state return No substantial part of the activities of the corporation shall be the carrying on of propaganda, or otherwise attempting to influence legislation, and the corporation shall not participate in, or intervene in (including the publishing or distribution of statements) any political campaign on behalf of or in opposition to any candidate for public office. Hr block free state return Notwithstanding any other provision of these articles, the corporation shall not carry on any other activities not permitted to be carried on (a) by a corporation exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or (b) by a corporation, contributions to which are deductible under section 170(c)(2) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Hr block free state return   If reference to federal law in articles of incorporation imposes a limitation that is invalid in your state, you may wish to substitute the following for the last sentence of the preceding paragraph: “Notwithstanding any other provision of these articles, this corporation shall not, except to an insubstantial degree, engage in any activities or exercise any powers that are not in furtherance of the purposes of this corporation. Hr block free state return ” Sixth: Upon the dissolution of the corporation, assets shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. Hr block free state return Any such assets not so disposed of shall be disposed of by a Court of Competent Jurisdiction of the county in which the principal office of the corporation is then located, exclusively for such purposes or to such organization or organizations, as said Court shall determine, which are organized and operated exclusively for such purposes. Hr block free state return   In witness whereof, we have hereunto subscribed our names this day of , 20. Hr block free state return Appendix. Hr block free state return Sample Articles of Organization, continued Draft B The Charitable Trust. Hr block free state return Declaration of Trust made as of the day of , 20 , by , of , and , of , who hereby declare and agree that they have received this day from , as Donor, the sum of Ten Dollars ($10) and that they will hold and manage the same, and any additions to it, in trust, as follows: First: This trust shall be called “The Charitable Trust. Hr block free state return ” Second: The trustees may receive and accept property, whether real, personal, or mixed, by way of gift, bequest, or devise, from any person, firm, trust, or corporation, to be held, administered, and disposed of in accordance with and pursuant to the provisions of this Declaration of Trust; but no gift, bequest, or devise of any such property shall be received and accepted if it is conditioned or limited in such manner as to require the disposition of the income or its principal to any person or organization other than a “charitable organization” or for other than “charitable purposes” within the meaning of such terms as defined in Article Third of this Declaration of Trust, or as shall, in the opinion of the trustees, jeopardize the federal income tax exemption of this trust pursuant to section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Hr block free state return Third: a) The principal and income of all property received and accepted by the trustees to be administered under this Declaration of Trust shall be held in trust by them, and the trustees may make payments or distributions from income or principal, or both, to or for the use of such charitable organizations, within the meaning of that term as defined in paragraph C, in such amounts and for such charitable purposes of the trust as the trustees shall from time to time select and determine; and the trustees may make payments or distributions from income or principal, or both, directly for such charitable purposes, within the meaning of that term as defined in paragraph D, in such amounts as the trustees shall from time to time select and determine without making use of any other charitable organization. Hr block free state return The trustees may also make payments or distributions of all or any part of the income or principal to states, territories, or possessions of the United States, any political subdivision of any of the foregoing, or to the United States or the District of Columbia but only for charitable purposes within the meaning of that term as defined in paragraph D. Hr block free state return Income or principal derived from contributions by corporations shall be distributed by the trustees for use solely within the United States or its possessions. Hr block free state return No part of the net earnings of this trust shall inure or be payable to or for the benefit of any private shareholder or individual, and no substantial part of the activities of this trust shall be the carrying on of propaganda, or otherwise attempting to influence legislation. Hr block free state return No part of the activities of this trust shall be the participation in, or intervention in (including the publishing or distributing of statements), any political campaign on behalf of or in opposition to any candidate for public office. Hr block free state return b) The trust shall continue forever unless the trustees terminate it and distribute all of the principal and income, which action may be taken by the trustees in their discretion at any time. Hr block free state return On such termination, assets shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. Hr block free state return The donor authorizes and empowers the trustees to form and organize a nonprofit corporation limited to the uses and purposes provided for in this Declaration of Trust, such corporation to be organized under the laws of any state or under the laws of the United States as may be determined by the trustees; such corporation when organized to have power to administer and control the affairs and property and to carry out the uses, objects, and purposes of this trust. Hr block free state return Upon the creation and organization of such corporation, the trustees are authorized and empowered to convey, transfer, and deliver to such corporation all the property and assets to which this trust may be or become entitled. Hr block free state return The charter, bylaws, and other provisions for the organization and management of such corporation and its affairs and property shall be such as the trustees shall determine, consistent with the provisions of this paragraph. Hr block free state return c) In this Declaration of Trust and in any amendments to it, references to “charitable organizations” or “charitable organization” mean corporations, trusts, funds, foundations, or community chests created or organized in the United States or in any of its possessions, whether under the laws of the United States, any state or territory, the District of Columbia, or any possession of the United States, organized and operated exclusively for charitable purposes, no part of the net earnings of which inures or is payable to or for the benefit of any private shareholder or individual, and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation, and which do not participate in or intervene in (including the publishing or distributing of statements) any political campaign on behalf of or in opposition to any candidate for public office. Hr block free state return It is intended that the organization described in this paragraph C shall be entitled to exemption from federal income tax under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Hr block free state return d) In this Declaration of Trust and in any amendments to it, the term “charitable purposes” shall be limited to and shall include only religious, charitable, scientific, literary, or educational purposes within the meaning of those terms as used in section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, but only such purposes as also constitute public charitable purposes under the law of trusts of the State of. Hr block free state return Fourth: This Declaration of Trust may be amended at any time or times by written instrument or instruments signed and sealed by the trustees, and acknowledged by any of the trustees, provided that no amendment shall authorize the trustees to conduct the affairs of this trust in any manner or for any purpose contrary to the provisions of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Hr block free state return An amendment of the provisions of this Article Fourth (or any amendment to it) shall be valid only if and to the extent that such amendment further restricts the trustees' amending power. Hr block free state return All instruments amending this Declaration of Trust shall be noted upon or kept attached to the executed original of this Declaration of Trust held by the trustees. Hr block free state return Fifth: Any trustee under this Declaration of Trust may, by written instrument, signed and acknowledged, resign his office. Hr block free state return The number of trustees shall be at all times not less than two, and whenever for any reason the number is reduced to one, there shall be, and at any other time there may be, appointed one or more additional trustees. Hr block free state return Appointments shall be made by the trustee or trustees for the time in office by written instruments signed and acknowledged. Hr block free state return Any succeeding or additional trustee shall, upon his or her acceptance of the office by written instrument signed and acknowledged, have the same powers, rights, and duties, and the same title to the trust estate jointly with the surviving or remaining trustee or trustees as if originally appointed. Hr block free state return  None of the trustees shall be required to furnish any bond or surety. Hr block free state return None of them shall be responsible or liable for the acts or omissions of any other of the trustees or of any predecessor or of a custodian, agent, depositary, or counsel selected with reasonable care. Hr block free state return  The one or more trustees, whether original or successor, for the time being in office, shall have full authority to act even though one or more vacancies may exist. Hr block free state return A trustee may, by appropriate written instrument, delegate all or any part of his or her powers to another or others of the trustees for such periods and subject to such conditions as such delegating trustee may determine. Hr block free state return  The trustees serving under this Declaration of Trust are authorized to pay to themselves amounts for reasonable expenses incurred and reasonable compensation for services rendered in the administration of this trust, but in no event shall any trustee who has made a contribution to this trust ever receive any compensation thereafter. Hr block free state return Sixth: In extension and not in limitation of the common law and statutory powers of trustees and other powers granted in this Declaration of Trust, the trustees shall have the following discretionary powers. Hr block free state return a) To invest and reinvest the principal and income of the trust in such property, real, personal, or mixed, and in such manner as they shall deem proper, and from time to time to change investments as they shall deem advisable; to invest in or retain any stocks, shares, bonds, notes, obligations, or personal or real property (including without limitation any interests in or obligations of any corporation, association, business trust, investment trust, common trust fund, or investment company) although some or all of the property so acquired or retained is of a kind or size which but for this express authority would not be considered proper and although all of the trust funds are invested in the securities of one company. Hr block free state return No principal or income, however, shall be loaned, directly or indirectly, to any trustee or to anyone else, corporate or otherwise, who has at any time made a contribution to this trust, nor to anyone except on the basis of an adequate interest charge and with adequate security. Hr block free state return b) To sell, lease, or exchange any personal, mixed, or real property, at public auction or by private contract, for such consideration and on such terms as to credit or otherwise, and to make such contracts and enter into such undertakings relating to the trust property, as they consider advisable, whether or not such leases or contracts may extend beyond the duration of the trust. Hr block free state return c) To borrow money for such periods, at such rates of interest, and upon such terms as the trustees consider advisable, and as security for such loans to mortgage or pledge any real or personal property with or without power of sale; to acquire or hold any real or personal property, subject to any mortgage or pledge on or of property acquired or held by this trust. Hr block free state return d) To execute and deliver deeds, assignments, transfers, mortgages, pledges, leases, covenants, contracts, promissory notes, releases, and other instruments, sealed or unsealed, incident to any transaction in which they engage. Hr block free state return e) To vote, to give proxies, to participate in the reorganization, merger, or consolidation of any concern, or in the sale, lease, disposition, or distribution of its assets; to join with other security holders in acting through a committee, depositary, voting trustees, or otherwise, and in this connection to delegate authority to such committee, depositary, or trustees and to deposit securities with them or transfer securities to them; to pay assessments levied on securities or to exercise subscription rights in respect of securities. Hr block free state return f) To employ a bank or trust company as custodian of any funds or securities and to delegate to it such powers as they deem appropriate; to hold trust property without indication of fiduciary capacity but only in the name of a registered nominee, provided the trust property is at all times identified as such on the books of the trust; to keep any or all of the trust property or funds in any place or places in the United States of America; to employ clerks, accountants, investment counsel, investment agents, and any special services, and to pay the reasonable compensation and expenses of all such services in addition to the compensation of the trustees. Hr block free state return Seventh: The trustees' powers are exercisable solely in the fiduciary capacity consistent with and in furtherance of the charitable purposes of this trust as specified in Article Third and not otherwise. Hr block free state return Eighth: In this Declaration of Trust and in any amendment to it, references to “trustees” mean the one or more trustees, whether original or successor, for the time being in office. Hr block free state return Ninth: Any person may rely on a copy, certified by a notary public, of the executed original of this Declaration of Trust held by the trustees, and of any of the notations on it and writings attached to it, as fully as he might rely on the original documents themselves. Hr block free state return Any such person may rely fully on any statements of fact certified by anyone who appears from such original documents or from such certified copy to be a trustee under this Declaration of Trust. Hr block free state return No one dealing with the trustees need inquire concerning the validity of anything the trustees purport to do. Hr block free state return No one dealing with the trustees need see to the application of anything paid or transferred to or upon the order of the trustees of the trust. Hr block free state return Tenth: This Declaration of Trust is to be governed in all respects by the laws of the State of . Hr block free state return Trustee Trustee Prev  Up  Next   Home   More Online Publications
Español

Foreign Businesses Doing Business in the United States

For foreign business owners desiring to invest in the U.S.; create import and export opportunities; build partnerships; and learn more about the U.S. economy.

Professional International Exchange Programs

The Hr Block Free State Return

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