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Where Can I File My State And Federal Taxes For Free

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Where Can I File My State And Federal Taxes For Free

Where can i file my state and federal taxes for free 10. Where can i file my state and federal taxes for free   Business Bad Debts Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Definition of Business Bad DebtAccrual method. Where can i file my state and federal taxes for free Cash method. Where can i file my state and federal taxes for free Debt acquired from a decedent. Where can i file my state and federal taxes for free Liquidation. Where can i file my state and federal taxes for free Types of Business Bad Debts When a Debt Becomes Worthless How To Claim a Business Bad DebtSpecific Charge-Off Method Nonaccrual-Experience Method Recovery of a Bad DebtNet operating loss (NOL) carryover. Where can i file my state and federal taxes for free Introduction You have a bad debt if you cannot collect money owed to you. Where can i file my state and federal taxes for free A bad debt is either a business bad debt or a nonbusiness bad debt. Where can i file my state and federal taxes for free This chapter discusses only business bad debts. Where can i file my state and federal taxes for free Generally, a business bad debt is one that comes from operating your trade or business. Where can i file my state and federal taxes for free You can deduct business bad debts on Schedule C (Form 1040) or your applicable business income tax return. Where can i file my state and federal taxes for free All other bad debts are nonbusiness bad debts and are deductible only as short-term capital losses. Where can i file my state and federal taxes for free For more information on nonbusiness bad debts, see Publication 550. Where can i file my state and federal taxes for free Topics - This chapter discusses: Definition of business bad debt When a debt becomes worthless How to claim a business bad debt Recovery of a bad debt Useful Items - You may want to see: Publication 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 556 Examination of Returns, Appeal Rights, and Claims for Refund Form (and Instructions) Schedule C (Form 1040) Profit or Loss From Business 1040X Amended U. Where can i file my state and federal taxes for free S. Where can i file my state and federal taxes for free Individual Income Tax Return 1045 Application for Tentative Refund 1139 Corporation Application for Tentative Refund 3115 Application for Change in Accounting Method See chapter 12 for information about getting publications and forms. Where can i file my state and federal taxes for free Definition of Business Bad Debt A business bad debt is a loss from the worthlessness of a debt that was either: Created or acquired in your trade or business, or Closely related to your trade or business when it became partly or totally worthless. Where can i file my state and federal taxes for free A debt is closely related to your trade or business if your primary motive for incurring the debt is business related. Where can i file my state and federal taxes for free Bad debts of a corporation (other than an S corporation) are always business bad debts. Where can i file my state and federal taxes for free Credit sales. Where can i file my state and federal taxes for free   Business bad debts are mainly the result of credit sales to customers. Where can i file my state and federal taxes for free Goods that have been sold, but not yet paid for, and services that have been performed, but not yet paid for, are recorded in your books as either accounts receivable or notes receivable. Where can i file my state and federal taxes for free After a reasonable period of time, if you have tried to collect the amount due, but are unable to do so, the uncollectible part becomes a business bad debt. Where can i file my state and federal taxes for free   Accounts or notes receivable valued at fair market value (FMV) when received are deductible only at that value, even though the FMV may be less than the face value. Where can i file my state and federal taxes for free If you purchased an account receivable for less than its face value, and the receivable subsequently becomes worthless, the most you are allowed to deduct is the amount you paid to acquire it. Where can i file my state and federal taxes for free    You can claim a business bad debt deduction only if the amount owed to you was previously included in gross income. Where can i file my state and federal taxes for free This applies to amounts owed to you from all sources of taxable income, including sales, services, rents, and interest. Where can i file my state and federal taxes for free Accrual method. Where can i file my state and federal taxes for free   If you use the accrual method of accounting, you generally report income as you earn it. Where can i file my state and federal taxes for free You can only claim a bad debt deduction for an uncollectible receivable if you have previously included the uncollectible amount in income. Where can i file my state and federal taxes for free   If you qualify, you can use the nonaccrual-experience method of accounting discussed later. Where can i file my state and federal taxes for free Under this method, you do not have to accrue income that, based on your experience, you do not expect to collect. Where can i file my state and federal taxes for free Cash method. Where can i file my state and federal taxes for free   If you use the cash method of accounting, you generally report income when you receive payment. Where can i file my state and federal taxes for free You cannot claim a bad debt deduction for amounts owed to you because you never included those amounts in income. Where can i file my state and federal taxes for free For example, a cash basis architect cannot claim a bad debt deduction if a client fails to pay the bill because the architect's fee was never included in income. Where can i file my state and federal taxes for free Debts from a former business. Where can i file my state and federal taxes for free   If you sell your business but retain its receivables, these debts are business debts because they arose out of your trade or business. Where can i file my state and federal taxes for free If any of these receivables subsequently become worthless, the loss is still a business bad debt. Where can i file my state and federal taxes for free Debt acquired from a decedent. Where can i file my state and federal taxes for free   The character of a loss from debts of a business acquired from a decedent is determined in the same way as debts acquired on the purchase of a business. Where can i file my state and federal taxes for free The executor of the decedent's estate treats any loss from the debts as a business bad debt if the debts were closely related to the decedent's trade or business when they became worthless. Where can i file my state and federal taxes for free Otherwise, a loss from these debts becomes a nonbusiness bad debt for the decedent's estate. Where can i file my state and federal taxes for free Liquidation. Where can i file my state and federal taxes for free   If you liquidate your business and some of the accounts receivable that you retain become worthless, they become business bad debts. Where can i file my state and federal taxes for free Types of Business Bad Debts Business bad debts may result from the following. Where can i file my state and federal taxes for free Loans to clients and suppliers. Where can i file my state and federal taxes for free   If you loan money to a client, supplier, employee, or distributor for a business reason and you are unable to collect the loan after attempting to do so, you have a business bad debt. Where can i file my state and federal taxes for free Debts owed by political parties. Where can i file my state and federal taxes for free   If a political party (or other organization that accepts contributions or spends money to influence elections) owes you money and the debt becomes worthless, you can claim a bad debt deduction only if all of the following requirements are met. Where can i file my state and federal taxes for free You use the accrual method of accounting. Where can i file my state and federal taxes for free The debt arose from the sale of goods or services in the ordinary course of your trade or business. Where can i file my state and federal taxes for free More than 30% of your receivables accrued in the year of the sale were from sales to political parties. Where can i file my state and federal taxes for free You made substantial and continuing efforts to collect on the debt. Where can i file my state and federal taxes for free Loan or capital contribution. Where can i file my state and federal taxes for free   You cannot claim a bad debt deduction for a loan you made to a corporation if, based on the facts and circumstances, the loan is actually a contribution to capital. Where can i file my state and federal taxes for free Debts of an insolvent partner. Where can i file my state and federal taxes for free   If your business partnership breaks up and one of your former partners becomes insolvent, you may have to pay more than your pro rata share of the partnership's debts. Where can i file my state and federal taxes for free If you pay any part of the insolvent partner's share of the debts, you can claim a bad debt deduction for the amount you paid that is attributable to the insolvent partner's share. Where can i file my state and federal taxes for free Business loan guarantee. Where can i file my state and federal taxes for free   If you guarantee a debt that subsequently becomes worthless, the debt can qualify as a business bad debt if all the following requirements are met. Where can i file my state and federal taxes for free You made the guarantee in the course of your trade or business. Where can i file my state and federal taxes for free You have a legal duty to pay the debt. Where can i file my state and federal taxes for free You made the guarantee before the debt became worthless. Where can i file my state and federal taxes for free You meet this requirement if you reasonably expected you would not have to pay the debt without full reimbursement from the borrower. Where can i file my state and federal taxes for free You received reasonable consideration for making the guarantee. Where can i file my state and federal taxes for free You meet this requirement if you made the guarantee in accord with normal business practice or for a good faith business purpose. Where can i file my state and federal taxes for free Example. Where can i file my state and federal taxes for free Jane Zayne owns the Zayne Dress Company. Where can i file my state and federal taxes for free She guaranteed payment of a $20,000 note for Elegant Fashions, a dress outlet. Where can i file my state and federal taxes for free Elegant Fashions is one of Zayne's largest clients. Where can i file my state and federal taxes for free Elegant Fashions later defaulted on the loan. Where can i file my state and federal taxes for free As a result, Ms. Where can i file my state and federal taxes for free Zayne paid the remaining balance of the loan in full to the bank. Where can i file my state and federal taxes for free She can claim a business bad debt deduction only for the amount she paid, since her guarantee was made in the course of her trade or business for a good faith business purpose. Where can i file my state and federal taxes for free She was motivated by the desire to retain one of her better clients and keep a sales outlet. Where can i file my state and federal taxes for free Deductible in the year paid. Where can i file my state and federal taxes for free   If you make a payment on a loan you guaranteed, you can deduct it in the year paid, unless you have rights against the borrower. Where can i file my state and federal taxes for free Rights against a borrower. Where can i file my state and federal taxes for free   When you make payment on a loan you guaranteed, you may have the right to take the place of the lender. Where can i file my state and federal taxes for free The debt is then owed to you. Where can i file my state and federal taxes for free If you have this right, or some other right to demand payment from the borrower, you cannot claim a bad debt deduction until these rights become partly or totally worthless. Where can i file my state and federal taxes for free Joint debtor. Where can i file my state and federal taxes for free   If two or more debtors jointly owe you money, your inability to collect from one does not enable you to deduct a proportionate amount as a bad debt. Where can i file my state and federal taxes for free Sale of mortgaged property. Where can i file my state and federal taxes for free   If mortgaged or pledged property is sold for less than the debt, the unpaid, uncollectible balance of the debt is a bad debt. Where can i file my state and federal taxes for free When a Debt Becomes Worthless A debt becomes worthless when there is no longer any chance the amount owed will be paid. Where can i file my state and federal taxes for free This may occur when the debt is due or prior to that date. Where can i file my state and federal taxes for free To demonstrate worthlessness, you must only show that you have taken reasonable steps to collect the debt but were unable to do so. Where can i file my state and federal taxes for free It is not necessary to go to court if you can show that a judgment from the court would be uncollectible. Where can i file my state and federal taxes for free Bankruptcy of your debtor is generally good evidence of the worthlessness of at least a part of an unsecured and unpreferred debt. Where can i file my state and federal taxes for free Property received for debt. Where can i file my state and federal taxes for free   If you receive property in partial settlement of a debt, reduce the debt by the property's FMV, which becomes the property's basis. Where can i file my state and federal taxes for free You can deduct the remaining debt as a bad debt if and when it becomes worthless. Where can i file my state and federal taxes for free   If you later sell the property for more than its basis, any gain on the sale is due to the appreciation of the property. Where can i file my state and federal taxes for free It is not a recovery of a bad debt. Where can i file my state and federal taxes for free For information on the sale of an asset, see Publication 544. Where can i file my state and federal taxes for free How To Claim a Business Bad Debt There are two methods to claim a business bad debt. Where can i file my state and federal taxes for free The specific charge-off method. Where can i file my state and federal taxes for free The nonaccrual-experience method. Where can i file my state and federal taxes for free Generally, you must use the specific charge-off method. Where can i file my state and federal taxes for free However, you may use the nonaccrual-experience method if you meet the requirements discussed later under Nonaccrual-Experience Method . Where can i file my state and federal taxes for free Specific Charge-Off Method If you use the specific charge-off method, you can deduct specific business bad debts that become either partly or totally worthless during the tax year. Where can i file my state and federal taxes for free However, with respect to partly worthless bad debts, your deduction is limited to the amount you charged off on your books during the year. Where can i file my state and federal taxes for free Partly worthless debts. Where can i file my state and federal taxes for free   You can deduct specific bad debts that become partly uncollectible during the tax year. Where can i file my state and federal taxes for free Your tax deduction is limited to the amount you charge off on your books during the year. Where can i file my state and federal taxes for free You do not have to charge off and deduct your partly worthless debts annually. Where can i file my state and federal taxes for free You can delay the charge off until a later year. Where can i file my state and federal taxes for free However, you cannot deduct any part of a debt after the year it becomes totally worthless. Where can i file my state and federal taxes for free Significantly modified debt. Where can i file my state and federal taxes for free   An exception to the charge-off rule exists for debt which has been significantly modified and on which the holder recognized gain. Where can i file my state and federal taxes for free For more information, see Regulations section 1. Where can i file my state and federal taxes for free 166-3(a)(3). Where can i file my state and federal taxes for free Deduction disallowed. Where can i file my state and federal taxes for free   Generally, you can claim a partial bad debt deduction only in the year you make the charge-off on your books. Where can i file my state and federal taxes for free If, under audit, the IRS does not allow your deduction and the debt becomes partly worthless in a later tax year, you can deduct the amount you charged off in that year plus the disallowed amount charged off in the earlier year. Where can i file my state and federal taxes for free The charge-off in the earlier year, unless reversed on your books, fulfills the charge-off requirement for the later year. Where can i file my state and federal taxes for free Totally worthless debts. Where can i file my state and federal taxes for free   If a debt becomes totally worthless in the current tax year, you can deduct the entire amount, less any amount deducted in an earlier tax year when the debt was only partly worthless. Where can i file my state and federal taxes for free   You do not have to make an actual charge-off on your books to claim a bad debt deduction for a totally worthless debt. Where can i file my state and federal taxes for free However, you may want to do so. Where can i file my state and federal taxes for free If you do not and the IRS later rules the debt is only partly worthless, you will not be allowed a deduction for the debt in that tax year because a deduction of a partly worthless bad debt is limited to the amount actually charged off. Where can i file my state and federal taxes for free See Partly worthless debts, earlier. Where can i file my state and federal taxes for free Filing a claim for refund. Where can i file my state and federal taxes for free   If you did not deduct a bad debt on your original return for the year it became worthless, you can file a claim for a credit or refund. Where can i file my state and federal taxes for free If the bad debt was totally worthless, you must file the claim by the later of the following dates. Where can i file my state and federal taxes for free 7 years from the date your original return was due (not including extensions). Where can i file my state and federal taxes for free 2 years from the date you paid the tax. Where can i file my state and federal taxes for free   If the claim is for a partly worthless bad debt, you must file the claim by the later of the following dates. Where can i file my state and federal taxes for free 3 years from the date you filed your original return. Where can i file my state and federal taxes for free 2 years from the date you paid the tax. Where can i file my state and federal taxes for free You may have longer to file the claim if you were unable to manage your financial affairs due to a physical or mental impairment. Where can i file my state and federal taxes for free Such an impairment requires proof of existence. Where can i file my state and federal taxes for free   For details and more information about filing a claim, see Publication 556. Where can i file my state and federal taxes for free Use one of the following forms to file a claim. Where can i file my state and federal taxes for free For more information, see the instructions for the applicable form. Where can i file my state and federal taxes for free Table 10-1. Where can i file my state and federal taxes for free Forms Used To File a Claim IF you filed as a. Where can i file my state and federal taxes for free . Where can i file my state and federal taxes for free . Where can i file my state and federal taxes for free THEN file. Where can i file my state and federal taxes for free . Where can i file my state and federal taxes for free . Where can i file my state and federal taxes for free Sole proprietor or farmer Form 1040X Corporation Form 1120X S corporation Form 1120S and check box H(4) Partnership Form 1065X if filing on paper or  Form 1065 and check box G(5) if filing electronically Nonaccrual-Experience Method If you use an accrual method of accounting and qualify under the rules explained in this section, you can use the nonaccrual-experience method for bad debts. Where can i file my state and federal taxes for free Under this method, you do not accrue service related income you expect to be uncollectible. Where can i file my state and federal taxes for free Because the expected uncollectible amounts are not included in income, these amounts are not later deducted from income. Where can i file my state and federal taxes for free Generally, you can use the nonaccrual-experience method for accounts receivable for services you performed only if: The services are provided in the fields of accounting, actuarial science, architecture, consulting, engineering, health, law, or the performing arts, or You meet the $5 million gross receipts test for all prior years. Where can i file my state and federal taxes for free Service related income. Where can i file my state and federal taxes for free   You can use the nonaccrual-experience method only for amounts earned by performing services. Where can i file my state and federal taxes for free You cannot use this method for amounts owed to you from activities such as lending money, selling goods, or acquiring receivables or other rights to receive payment. Where can i file my state and federal taxes for free Gross receipts test. Where can i file my state and federal taxes for free   To find out if you meet the $5 million gross receipts test for all prior years, you must figure the average annual gross receipts for each prior year. Where can i file my state and federal taxes for free If your average annual gross receipts for any year exceeds $5 million, you cannot use the non-accural experience method. Where can i file my state and federal taxes for free   The average annual gross receipts for any year is the average of gross receipts from the year in question and the 2 previous years. Where can i file my state and federal taxes for free For example, if you were figuring the average annual gross receipts for 2013, you would average your gross receipts for 2011, 2012, and 2013. Where can i file my state and federal taxes for free Interest or penalty charged. Where can i file my state and federal taxes for free   Generally, you cannot use the nonaccrual-experience method for amounts due on which you charge interest or a late payment penalty. Where can i file my state and federal taxes for free However, do not treat a discount offered for early payment as the charging of interest or a penalty if both the following apply. Where can i file my state and federal taxes for free You otherwise accrue the full amount due as gross income at the time you provide the services. Where can i file my state and federal taxes for free You treat the discount allowed for early payment as an adjustment to gross income in the year of payment. Where can i file my state and federal taxes for free Change in accounting method. Where can i file my state and federal taxes for free   Generally, you must obtain consent to change to a nonaccrual-experience method (other than one of the safe harbor methods) or to change from one method to another. Where can i file my state and federal taxes for free See Form 3115 and the Instructions for Form 3115 for more information. Where can i file my state and federal taxes for free Recovery of a Bad Debt If you claim a deduction for a bad debt on your income tax return and later recover (collect) all or part of it, you may have to include all or part of the recovery in gross income. Where can i file my state and federal taxes for free The amount you include is limited to the amount you actually deducted. Where can i file my state and federal taxes for free However, you can exclude the amount deducted that did not reduce your tax. Where can i file my state and federal taxes for free Report the recovery as “Other income” on the appropriate business form or schedule. Where can i file my state and federal taxes for free See Recoveries in Publication 525 for more information. Where can i file my state and federal taxes for free Net operating loss (NOL) carryover. Where can i file my state and federal taxes for free   If a bad debt deduction increases an NOL carryover that has not expired before the beginning of the tax year in which the recovery takes place, you treat the deduction as having reduced your tax. Where can i file my state and federal taxes for free A bad debt deduction that contributes to a NOL helps lower taxes in the year to which you carry the NOL. Where can i file my state and federal taxes for free For more information about NOLs, see Publication 536. Where can i file my state and federal taxes for free Also, see the Instructions for Form 1045, and the Instructions for Form 1139. Where can i file my state and federal taxes for free Prev  Up  Next   Home   More Online Publications
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Where can i file my state and federal taxes for free 4. Where can i file my state and federal taxes for free   Communications and Air Transportation Taxes Table of Contents Uncollected Tax Report Communications TaxLocal-only service. Where can i file my state and federal taxes for free Private communication service. Where can i file my state and federal taxes for free 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. Where can i file my state and federal taxes for free 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. Where can i file my state and federal taxes for free If you fail to collect and pay over the taxes, you may be liable for the trust fund recovery penalty. Where can i file my state and federal taxes for free See chapter 14, later. Where can i file my state and federal taxes for free 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. Where can i file my state and federal taxes for free 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. Where can i file my state and federal taxes for free Regular method taxpayers. Where can i file my state and federal taxes for free   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. Where can i file my state and federal taxes for free Alternative method taxpayers. Where can i file my state and federal taxes for free   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. Where can i file my state and federal taxes for free See Alternative method in  chapter 11. Where can i file my state and federal taxes for free Where to file. Where can i file my state and federal taxes for free    Do not file the uncollected tax report with Form 720. Where can i file my state and federal taxes for free Instead, mail the report to: Internal Revenue Service Excise Tax Program SE:S:SP:EX MS C9-109 5000 Ellin Rd. Where can i file my state and federal taxes for free  Lanham, MD 20706 Communications Tax A 3% tax is imposed on amounts paid for local telephone service and teletypewriter exchange service. Where can i file my state and federal taxes for free Local telephone service. Where can i file my state and federal taxes for free   This includes access to a local telephone system and the privilege of telephonic quality communication with most people who are part of the system. Where can i file my state and federal taxes for free Local telephone service also includes any facility or services provided in connection with this service. Where can i file my state and federal taxes for free 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. Where can i file my state and federal taxes for free Local-only service. Where can i file my state and federal taxes for free   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. Where can i file my state and federal taxes for free 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. Where can i file my state and federal taxes for free Private communication service. Where can i file my state and federal taxes for free   Private communication service is not local telephone service. Where can i file my state and federal taxes for free Private communication service includes accessory-type services provided in connection with a Centrex, PBX, or other similar system for dual use accessory equipment. Where can i file my state and federal taxes for free 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. Where can i file my state and federal taxes for free Teletypewriter exchange service. Where can i file my state and federal taxes for free   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. Where can i file my state and federal taxes for free Figuring the tax. Where can i file my state and federal taxes for free   The tax is based on the sum of all charges for local telephone service included in the bill. Where can i file my state and federal taxes for free 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. Where can i file my state and federal taxes for free The tax on the remaining items not included in any group is based on the charge for each item separately. Where can i file my state and federal taxes for free Do not include in the tax base state or local sales or use taxes that are separately stated on the taxpayer's bill. Where can i file my state and federal taxes for free Exemptions Payments for certain services or payments from certain users are exempt from the communications tax. Where can i file my state and federal taxes for free Nontaxable service. Where can i file my state and federal taxes for free   Nontaxable service means bundled service and long distance service. Where can i file my state and federal taxes for free Nontaxable service also includes pre-paid telephone cards and pre-paid cellular service. Where can i file my state and federal taxes for free Bundled service. Where can i file my state and federal taxes for free   Bundled service is local and long distance service provided under a plan that does not separately state the charge for the local telephone service. Where can i file my state and federal taxes for free 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. Where can i file my state and federal taxes for free Telecommunications companies provide bundled service for both landlines and wireless (cellular) service. Where can i file my state and federal taxes for free 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. Where can i file my state and federal taxes for free   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. Where can i file my state and federal taxes for free Long distance service. Where can i file my state and federal taxes for free   Long distance service is telephonic quality communication with persons whose telephones are outside the local telephone system of the caller. Where can i file my state and federal taxes for free Pre-paid telephone cards (PTC). Where can i file my state and federal taxes for free   A PTC will be treated as bundled service unless a PTC expressly states it is for local-only service. Where can i file my state and federal taxes for free Generally, the person responsible for collecting the tax is the carrier who transfers the PTC to the transferee. Where can i file my state and federal taxes for free The transferee is the first person that is not a carrier to whom a PTC is transferred by the carrier. Where can i file my state and federal taxes for free The transferee is the person liable for the tax and is eligible to request a credit or refund. Where can i file my state and federal taxes for free For more information, see Regulations section 49. Where can i file my state and federal taxes for free 4251-4. Where can i file my state and federal taxes for free   The holder is the person that purchases a PTC to use and not to resell. Where can i file my state and federal taxes for free Holders are not liable for the tax and cannot request a credit or refund. Where can i file my state and federal taxes for free Pre-paid cellular telephones. Where can i file my state and federal taxes for free   Rules similar to the PTC rules described above apply to pre-paid cellular telephones. Where can i file my state and federal taxes for free The transferee is the person eligible to request the credit or refund. Where can i file my state and federal taxes for free Installation charges. Where can i file my state and federal taxes for free   The tax does not apply to payments received for the installation of any instrument, wire, pole, switchboard, apparatus, or equipment. Where can i file my state and federal taxes for free However, the tax does apply to payments for the repair or replacement of those items incidental to ordinary maintenance. Where can i file my state and federal taxes for free Answering services. Where can i file my state and federal taxes for free   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. Where can i file my state and federal taxes for free Mobile radio telephone service. Where can i file my state and federal taxes for free   The tax does not apply to payments for a two-way radio service that does not provide access to a local telephone system. Where can i file my state and federal taxes for free Coin-operated telephones. Where can i file my state and federal taxes for free   The tax for local telephone service does not apply to payments made for services by inserting coins in public coin-operated telephones. Where can i file my state and federal taxes for free But the tax applies if the coin-operated telephone service is furnished for a guaranteed amount. Where can i file my state and federal taxes for free Figure the tax on the amount paid under the guarantee plus any fixed monthly or other periodic charge. Where can i file my state and federal taxes for free Telephone-operated security systems. Where can i file my state and federal taxes for free   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. Where can i file my state and federal taxes for free In addition, the tax does not apply to any amounts paid for rented communication equipment used in the security system. Where can i file my state and federal taxes for free News services. Where can i file my state and federal taxes for free   The tax on teletypewriter exchange service does not apply to charges for the following news services. Where can i file my state and federal taxes for free Services dealing exclusively with the collection or dissemination of news for or through the public press or radio or television broadcasting. Where can i file my state and federal taxes for free 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. Where can i file my state and federal taxes for free 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). Where can i file my state and federal taxes for free 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. Where can i file my state and federal taxes for free Services not exempted. Where can i file my state and federal taxes for free   The tax applies to amounts paid by members of the news media for local telephone service. Where can i file my state and federal taxes for free International organizations and the American Red Cross. Where can i file my state and federal taxes for free   The tax does not apply to communication services furnished to an international organization or to the American National Red Cross. Where can i file my state and federal taxes for free Nonprofit hospitals. Where can i file my state and federal taxes for free   The tax does not apply to telephone services furnished to income tax-exempt nonprofit hospitals for their use. Where can i file my state and federal taxes for free 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. Where can i file my state and federal taxes for free Nonprofit educational organizations. Where can i file my state and federal taxes for free   The tax does not apply to payments received for services and facilities furnished to a nonprofit educational organization for its use. Where can i file my state and federal taxes for free A nonprofit educational organization is one that satisfies all the following requirements. Where can i file my state and federal taxes for free It normally maintains a regular faculty and curriculum. Where can i file my state and federal taxes for free It normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on. Where can i file my state and federal taxes for free It is exempt from income tax under section 501(a). Where can i file my state and federal taxes for free This includes a school operated by an organization exempt under section 501(c)(3) if the school meets the above qualifications. Where can i file my state and federal taxes for free Qualified blood collector organizations. Where can i file my state and federal taxes for free   The tax does not apply to telephone services furnished to qualified blood collector organizations for their use. Where can i file my state and federal taxes for free 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. Where can i file my state and federal taxes for free Federal, state, and local government. Where can i file my state and federal taxes for free   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. Where can i file my state and federal taxes for free 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. Where can i file my state and federal taxes for free Exemption certificate. Where can i file my state and federal taxes for free   Any form of exemption certificate will be acceptable if it includes all the information required by the Internal Revenue Code and Regulations. Where can i file my state and federal taxes for free See Regulations section 49. Where can i file my state and federal taxes for free 4253-11. Where can i file my state and federal taxes for free File the certificate with the provider of the communication services. Where can i file my state and federal taxes for free An exemption certificate is not required for nontaxable services. Where can i file my state and federal taxes for free   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. Where can i file my state and federal taxes for free The American National Red Cross and other international organizations. Where can i file my state and federal taxes for free Nonprofit hospitals. Where can i file my state and federal taxes for free Nonprofit educational organizations. Where can i file my state and federal taxes for free Qualified blood collector organizations. Where can i file my state and federal taxes for free State and local governments. Where can i file my state and federal taxes for free   The federal government does not have to file any exemption certificate. Where can i file my state and federal taxes for free   All other organizations must furnish exemption certificates when required. Where can i file my state and federal taxes for free 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. Where can i file my state and federal taxes for free Alternatively, the person who paid the tax may claim a refund. Where can i file my state and federal taxes for free For more information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Where can i file my state and federal taxes for free Collectors. Where can i file my state and federal taxes for free   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. Where can i file my state and federal taxes for free These requirements also apply to nontaxable service refunds. Where can i file my state and federal taxes for free Collectors using the regular method for deposits. Where can i file my state and federal taxes for free   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. Where can i file my state and federal taxes for free Collectors using the alternative method for deposits. Where can i file my state and federal taxes for free   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. Where can i file my state and federal taxes for free For more information, see the Instructions for Form 720. Where can i file my state and federal taxes for free 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. Where can i file my state and federal taxes for free Transportation of Persons by Air The tax on transportation of persons by air is made up of the: Percentage tax, and Domestic-segment tax. Where can i file my state and federal taxes for free Percentage tax. Where can i file my state and federal taxes for free   A tax of 7. Where can i file my state and federal taxes for free 5% applies to amounts paid for taxable transportation of persons by air. Where can i file my state and federal taxes for free Amounts paid for transportation include charges for layover or waiting time and movement of aircraft in deadhead service. Where can i file my state and federal taxes for free Mileage awards. Where can i file my state and federal taxes for free   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. Where can i file my state and federal taxes for free For example, this applies to mileage awards purchased by credit card companies, telephone companies, restaurants, hotels, and other businesses. Where can i file my state and federal taxes for free   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. Where can i file my state and federal taxes for free Until regulations are issued, the following rules apply to mileage awards. Where can i file my state and federal taxes for free 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. Where can i file my state and federal taxes for free 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. Where can i file my state and federal taxes for free Therefore, amounts paid to a foreign air carrier for mileage awards are not subject to the tax. Where can i file my state and federal taxes for free 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. Where can i file my state and federal taxes for free 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. Where can i file my state and federal taxes for free Domestic-segment tax. Where can i file my state and federal taxes for free   The domestic-segment tax is a flat dollar amount for each segment of taxable transportation for which an amount is paid. Where can i file my state and federal taxes for free However, see Rural airports, later. Where can i file my state and federal taxes for free A segment is a single takeoff and a single landing. Where can i file my state and federal taxes for free The amount of the domestic-segment tax is in the Instructions for Form 720. Where can i file my state and federal taxes for free Charter flights. Where can i file my state and federal taxes for free    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. Where can i file my state and federal taxes for free Rural airports. Where can i file my state and federal taxes for free   The domestic-segment tax does not apply to a segment to or from a rural airport. Where can i file my state and federal taxes for free 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. Where can i file my state and federal taxes for free   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. Where can i file my state and federal taxes for free   An updated list of rural airports can be found on the Department of Transportation website at www. Where can i file my state and federal taxes for free dot. Where can i file my state and federal taxes for free gov and enter the phrase “Essential Air Service” in the search box. Where can i file my state and federal taxes for free Taxable transportation. Where can i file my state and federal taxes for free   Taxable transportation is transportation by air that meets either of the following tests. Where can i file my state and federal taxes for free 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). Where can i file my state and federal taxes for free 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. Where can i file my state and federal taxes for free Round trip. Where can i file my state and federal taxes for free   A round trip is considered two separate trips. Where can i file my state and federal taxes for free The first trip is from the point of departure to the destination. Where can i file my state and federal taxes for free The second trip is the return trip from that destination. Where can i file my state and federal taxes for free Uninterrupted international air transportation. Where can i file my state and federal taxes for free   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. Where can i file my state and federal taxes for free For a special rule that applies to military personnel, see Exemptions, later. Where can i file my state and federal taxes for free Transportation between the continental U. Where can i file my state and federal taxes for free S. Where can i file my state and federal taxes for free and Alaska or Hawaii. Where can i file my state and federal taxes for free   This transportation is partially exempt from the tax on transportation of persons by air. Where can i file my state and federal taxes for free 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. Where can i file my state and federal taxes for free Leaving or entering occurs when the route of the transportation passes over either the United States border or a point 3 nautical miles (3. Where can i file my state and federal taxes for free 45 statute miles) from low tide on the coast line, or when it leaves a port or station in the 225-mile zone. Where can i file my state and federal taxes for free Therefore, this transportation is subject to the percentage tax on the part of the trip in U. Where can i file my state and federal taxes for free S. Where can i file my state and federal taxes for free airspace, the domestic-segment tax for each domestic segment, and the tax on the use of international air travel facilities, discussed later. Where can i file my state and federal taxes for free Transportation within Alaska or Hawaii. Where can i file my state and federal taxes for free   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. Where can i file my state and federal taxes for free 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). Where can i file my state and federal taxes for free Package tours. Where can i file my state and federal taxes for free   The air transportation taxes apply to “complimentary” air transportation furnished solely to participants in package holiday tours. Where can i file my state and federal taxes for free The amount paid for these package tours includes a charge for air transportation even though it may be advertised as “free. Where can i file my state and federal taxes for free ” This rule also applies to the tax on the use of international air travel facilities, discussed later. Where can i file my state and federal taxes for free Liability for tax. Where can i file my state and federal taxes for free   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. Where can i file my state and federal taxes for free 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. Where can i file my state and federal taxes for free    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. Where can i file my state and federal taxes for free 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. Where can i file my state and federal taxes for free 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. Where can i file my state and federal taxes for free For more information on resellers of air transportation, see Revenue Ruling 2006-52. Where can i file my state and federal taxes for free You can find Revenue Ruling 2006-52 on page 761 of I. Where can i file my state and federal taxes for free R. Where can i file my state and federal taxes for free B. Where can i file my state and federal taxes for free 2006-43 at www. Where can i file my state and federal taxes for free irs. Where can i file my state and federal taxes for free gov/pub/irs-irbs/irb06-43. Where can i file my state and federal taxes for free pdf. Where can i file my state and federal taxes for free   The fact that the aircraft does not use public or commercial airports in taking off and landing has no effect on the tax. Where can i file my state and federal taxes for free But see Certain helicopter uses, later. Where can i file my state and federal taxes for free   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. Where can i file my state and federal taxes for free   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. Where can i file my state and federal taxes for free Exemptions. Where can i file my state and federal taxes for free   The tax on transportation of persons by air does not apply in the following situations. Where can i file my state and federal taxes for free See also Special Rules on Transportation Taxes, later. Where can i file my state and federal taxes for free Military personnel on international trips. Where can i file my state and federal taxes for free   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. Where can i file my state and federal taxes for free 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. Where can i file my state and federal taxes for free The trip must begin or end outside the United States and the 225-mile zone. Where can i file my state and federal taxes for free Certain helicopter uses. Where can i file my state and federal taxes for free   The tax does not apply to air transportation by helicopter if the helicopter is used for any of the following purposes. Where can i file my state and federal taxes for free Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. Where can i file my state and federal taxes for free Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Where can i file my state and federal taxes for free Providing emergency medical transportation. Where can i file my state and federal taxes for free   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. Where can i file my state and federal taxes for free For item (1), treat each flight segment as a separate flight. Where can i file my state and federal taxes for free Fixed-wing aircraft uses. Where can i file my state and federal taxes for free   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. Where can i file my state and federal taxes for free Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Where can i file my state and federal taxes for free Providing emergency medical transportation. Where can i file my state and federal taxes for free The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. Where can i file my state and federal taxes for free   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. Where can i file my state and federal taxes for free Skydiving. Where can i file my state and federal taxes for free   The tax does not apply to any air transportation exclusively for the purpose of skydiving. Where can i file my state and federal taxes for free Seaplanes. Where can i file my state and federal taxes for free   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. Where can i file my state and federal taxes for free Bonus tickets. Where can i file my state and federal taxes for free   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. Where can i file my state and federal taxes for free 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. Where can i file my state and federal taxes for free 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. Where can i file my state and federal taxes for free However, for a domestic segment that begins or ends in Alaska or Hawaii, a reduced tax per person applies only to departures. Where can i file my state and federal taxes for free This tax does not apply if all the transportation is subject to the percentage tax, discussed earlier. Where can i file my state and federal taxes for free It also doesn't apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. Where can i file my state and federal taxes for free See the Instructions for Form 720 for the tax rates. Where can i file my state and federal taxes for free Transportation of Property by Air A tax of 6. Where can i file my state and federal taxes for free 25% is imposed on amounts paid (whether in or outside the United States) for transportation of property by air. Where can i file my state and federal taxes for free The fact that the aircraft may not use public or commercial airports in taking off and landing has no effect on the tax. Where can i file my state and federal taxes for free The tax applies only to amounts paid to a person engaged in the business of transporting property by air for hire. Where can i file my state and federal taxes for free The tax applies only to transportation (including layover time and movement of aircraft in deadhead service) that begins and ends in the United States. Where can i file my state and federal taxes for free Thus, the tax does not apply to transportation of property by air that begins or ends outside the United States. Where can i file my state and federal taxes for free Exemptions. Where can i file my state and federal taxes for free   The tax on transportation of property by air does not apply in the following situations. Where can i file my state and federal taxes for free See also Special Rules on Transportation Taxes, later. Where can i file my state and federal taxes for free Cropdusting and firefighting service. Where can i file my state and federal taxes for free   The tax does not apply to amounts paid for cropdusting or aerial firefighting service. Where can i file my state and federal taxes for free Exportation. Where can i file my state and federal taxes for free    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. Where can i file my state and federal taxes for free See Form 1363 for more information. Where can i file my state and federal taxes for free Certain helicopter and fixed-wing air ambulance uses. Where can i file my state and federal taxes for free   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. Where can i file my state and federal taxes for free   The tax also does not apply to air transportation by helicopter or fixed-wing aircraft for the purpose of providing emergency medical services. Where can i file my state and federal taxes for free The fixed-wing aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. Where can i file my state and federal taxes for free Skydiving. Where can i file my state and federal taxes for free   The tax does not apply to any air transportation exclusively for the purpose of skydiving. Where can i file my state and federal taxes for free Excess baggage. Where can i file my state and federal taxes for free    The tax does not apply to excess baggage accompanying a passenger on an aircraft operated on an established line. Where can i file my state and federal taxes for free Surtax on fuel used in a fractional ownership program aircraft. Where can i file my state and federal taxes for free   The tax does not apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. Where can i file my state and federal taxes for free Alaska and Hawaii. Where can i file my state and federal taxes for free   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). Where can i file my state and federal taxes for free 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. Where can i file my state and federal taxes for free 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. Where can i file my state and federal taxes for free Liability for tax. Where can i file my state and federal taxes for free   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. Where can i file my state and federal taxes for free   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. Where can i file my state and federal taxes for free Special Rules on Transportation Taxes In certain circumstances, special rules apply to the taxes on transportation of persons and property by air. Where can i file my state and federal taxes for free Aircraft used by affiliated corporations. Where can i file my state and federal taxes for free   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. Where can i file my state and federal taxes for free 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. Where can i file my state and federal taxes for free Determine whether an aircraft is available for hire by a nonmember of an affiliated group on a flight-by-flight basis. Where can i file my state and federal taxes for free   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. Where can i file my state and federal taxes for free Small aircraft. Where can i file my state and federal taxes for free   The taxes do not apply to transportation furnished by an aircraft having a maximum certificated takeoff weight of 6,000 pounds or less. Where can i file my state and federal taxes for free However, the taxes do apply if the aircraft is operated on an established line. Where can i file my state and federal taxes for free “Operated on an established line” means the aircraft operates with some degree of regularity between definite points. Where can i file my state and federal taxes for free However, it does not include any time an aircraft is being operated on a flight that is solely for sightseeing. Where can i file my state and federal taxes for free   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. Where can i file my state and federal taxes for free   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. Where can i file my state and federal taxes for free Mixed load of persons and property. Where can i file my state and federal taxes for free   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. Where can i file my state and federal taxes for free The allocation must be reasonable and supported by adequate records. Where can i file my state and federal taxes for free Credits or refunds. Where can i file my state and federal taxes for free   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. Where can i file my state and federal taxes for free Alternatively, the person who paid the tax may claim a refund. Where can i file my state and federal taxes for free For information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Where can i file my state and federal taxes for free Prev  Up  Next   Home   More Online Publications