Form 1363 (Rev. December 2009) Instructions - Irs printable pdf download

Form 1363 (Rev. 12-2009)

Page

General Instructions

If a statement that the documents are available is used, the

statement must:

Section references are to the Internal Revenue Code.

● Certify that the property covered by Form 1363 was

Changes To Note

exported;

● Identify the available evidence;

You no longer have to consecutively number your exemption

certificate(s). However, you must provide proof of exportation to

● Specify the foreign destination or U.S. possession to which

the carrier along with Form 1363. See Suspension of Tax

the property was shipped; and,

Liability below.

● Give the address where the evidence is available for

Purpose of Form

inspection.

File Form 1363 with the carrier to suspend the liability for the

Specific Instructions

6.25% tax on transportation of property by air. The tax is

imposed on the amount paid for the transportation of property

by air if the transportation begins and ends in the United States.

The description of property to be exported should be brief. In

However, if you export property (including shipment to a U.S.

the case of a blanket exemption, a general description is

possession) by continuous movement, the amount you pay for

sufficient. If you have been granted a blanket exemption, it

transportation of property by air is exempt from this tax.

applies to all products exported even though different

products may be exported later. File only one Form 1363

You may use a separate Form 1363 in connection with each

with the carrier.

payment otherwise subject to tax or, with the permission of the

Internal Revenue Service, you may use one Form 1363 as a

Check the appropriate box on the form to show if this is a

blanket exemption certificate.

blanket exemption or individual shipment exemption.

Blanket Exemption

Privacy Act and Paperwork Reduction Act Notice

You may use a blanket exemption on Form 1363 if you expect to

make payments for numerous export shipments over an

We ask for the information on this form to carry out the Internal

indefinite period of time. You must demonstrate that it is not

Revenue laws of the United States. We need this information to

practical to complete a separate Form 1363 for each payment.

ensure that you are complying with the revenue laws and to

allow us to figure and collect the right amount of tax. Internal

Permission to use the blanket exemption should be requested

Revenue Code 4271 authorizes us to request this information.

by submitting a letter to Internal Revenue Service, Excise Tax

Section 6109 requires filers to provide their social security

Program, 5000 Ellin Road, Room C9-100 Mail Stop C9-207,

number or other identifying numbers. The information will be

Lanham, MD 20706. If permission is granted, you should

used to suspend your liability for the tax on transportation of

complete a separate blanket certificate, for each air carrier

property by air.

accepting export shipments.

Generally, tax returns and return information are confidential,

Permission to use the blanket exemption, if granted, will

as stated in section 6103. However, section 6103 allows or

remain in effect until withdrawn.

requires the Internal Revenue Service to disclose such

Recordkeeping.—You should keep a copy with all shipping

information to the Department of Justice for civil and criminal

papers and file the original with the air carrier on or before

litigation, and to cities, states, the District of Columbia, and U.S.

payment of the first transportation charge to be covered by the

commonwealths and possessions for use in administering their

blanket certificate.

tax laws. We may also disclose this information to other

countries under a tax treaty, to federal and state agencies to

The air carrier should keep the original blanket certificate with

enforce federal nontax criminal laws, or to federal law

all records showing payment of the transportation charges.

enforcement and intelligence agencies to combat terrorism.

Each person must keep the blanket certificate for at least 3

Failing to provide all of the requested information may forfeit any

years after the last day of the month the final shipment covered

exemption; providing false or fraudulent information may subject

by the certificate was made from the point of origin. Shipping

you to penalties.

and payment records for individual exemption items should be

You do not have to provide information requested on a form

kept at least 3 years after the last day of the month the shipment

that is subject to the Paperwork Reduction Act unless the form

was made from the point of origin.

displays a valid OMB control number. Books or records relating

Suspension of Tax Liability

to a form or its instructions must be retained as long as their

contents may become material in the administration of any

Form 1363 as an individual or blanket exemption suspends the

Internal Revenue law.

liability for payment of the tax for a period of 6 months starting

The time needed to provide this information will vary

from the date the property is shipped from point of origin. If you

depending on individual circumstances. The estimated average

or the person liable for the tax does not provide evidence of

time is: Recordkeeping, 2 hr., 52 min.; Learning about the law

exportation (see below) to the carrier within this 6-month period,

or the form, 12 min.; and Preparing, copying, assembling, and

the temporary suspension of the liability for the payment of tax

sending the form to the IRS, 15 min.

ends. The carrier should then collect the tax from you or the

person who paid the transportation charge. If, after collection of

If you have comments concerning the accuracy of this time

the tax, proof of exportation is later received by the carrier,

estimate or suggestions for reducing this burden, we would be

credit or refund of the tax may be obtained under section

happy to hear from you. You can write to the IRS Tax Products

6415(a).

Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111

Constitution Ave. NW, IR-6526, Washington, DC 20224. DO NOT

Evidence of exportation.—A completed and signed Form 1363

file this form with this office. Instead, give the original to the

and proof of exportation, or a statement that the documents are

carrier and keep a copy for your records.

available, must be furnished to the carrier by the person liable

for the tax. Proof of exportation may consist of:

● A copy of export bill of lading,

● A memorandum from the captain of the vessel, customs

official, or a foreign consignee, and/or

● A shipper’s export declaration.

Form 1363 (Rev. December 2009) Instructions - Irs

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