Telephone Excise Tax

Post Date: 4/10/12
Last Updated: 4/11/12


Cross References
• Announcement 2012-16

If a taxpayer was billed after February 28, 2003, and before August 1, 2006 for the federal telephone excise tax on long distance or bundled service, a refundable credit was allowed on the taxpayer’s 2006 federal income tax return. The credit was claimed on line 71 of Form 1040.

Taxpayers had the choice between a standard credit amount and a credit based on the actual amount paid. If a taxpayer chose to claim a credit based on the actual amount, the taxpayer had to file Form 8913, Credit for Federal Telephone Excise Tax Paid.

The IRS recently announced that taxpayers have until July 27, 2012 to request refunds of the telephone excise tax. Taxpayers should make their requests on an appropriate 2006 income tax return. For example, individuals who were not otherwise required to file a federal income tax return for 2006 may request a refund based on the standard credit by filing Form 1040EZ-T, Request For Refund of Federal Telephone Excise Tax. Taxpayers who have previously filed a 2006 income tax return but did not request a telephone excise tax refund should file an amended 2006 return (Form 1040-X, Amended U.S. Individual Income Tax Return) to request a refund. Taxpayers who wish to request actual amounts of excise taxes paid rather than the standard credit should file Form 8913.

Standard credit amount. The standard credit amount depends on the number of exemptions claimed on line 6d, Form 1040. The standard credit amount includes both the tax paid and interest owed on that tax. If the standard credit amount is claimed, the taxpayer does not have to include the credit in income for any tax year.

If the number of exemptions is: Then the standard credit amount is:
0 $0
1 $30
2 $40
3 $50
4 or more $60
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