Instructions For Form 8913 - Credit For Federal Telephone Excise Tax Paid - 2006

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2006
Department of the Treasury
Internal Revenue Service
Instructions for Form 8913
Credit for Federal Telephone Excise Tax Paid
Section references are to the Internal Revenue Code unless
file Form 8913 and figure the actual amount of credit or
refund. A dependent cannot request the standard amount.
otherwise noted.
General Instructions
Others Who May File
Individuals
Purpose of Form
Standard amounts are available for individuals to request a
Form 8913 is used to request a credit or refund of the
credit or refund of the tax instead of figuring the actual
federal excise tax paid on long distance or bundled
amount on Form 8913. See the 2006 Instructions for
telephone service that was billed after February 28, 2003,
Form 1040, Form 1040A, Form 1040EZ, Form 1040NR,
and before August 1, 2006. You cannot request a credit or
Form 1040NR-EZ, Form 1040-PR, Form 1040-SS, or new
refund for the tax paid on local-only service or charges in
Form 1040EZ-T, Request for Refund of Federal Telephone
connection with local-only service. See Definitions on
Excise Tax. However, individuals who want to request a
page 2.
credit or refund greater than the standard amount must file
You may request a credit or refund if you:
Form 8913. Individuals filing Schedule C, Schedule C-EZ,
Have not received from the service provider a credit or
Schedule E, Schedule F, or Form 4835 may benefit by
refund of the tax paid on long distance or bundled service
figuring the actual amount of credit or refund on Form 8913.
billed after February 28, 2003, and before August 1, 2006,
The IRS has developed Form 1040EZ-T for use by
and
TIP
individuals who are otherwise not required to file a
Will not ask the service provider for a credit or refund or
tax return. Individuals who file Form 1040EZ-T can
have withdrawn any request submitted to the provider for a
request the standard amount or use Form 8913 to request a
credit or refund.
refund. Form 1040EZ-T is available on the IRS website at
Do not file Form 8913 if you are requesting the
!
standard amount on your individual tax return.
Individuals filing Schedule C, Schedule C-EZ, Schedule
CAUTION
E, Schedule F, or Form 4835. Individuals who figure the
Requests cannot be filed on Form 8849, Form 720, or
actual amount of credit or refund must do so for all of their
Form 843 for this credit or refund; the IRS will not process
phone service included in the credit or refund request. You
these claims. If you filed a claim prior to May 25, 2006, you
cannot request the standard amount for your personal lines
or your representative should have received a letter from the
and also request the actual amount for your business lines.
IRS explaining how your claim will be processed. If you or
Deceased Taxpayers
your representative have not received a letter or an IRS
agent has not contacted you, call toll-free 1-866-699-4096
If a taxpayer died after 2005 but before filing a return for
2006, the taxpayer’s spouse or personal representative may
for assistance.
have to file Form 8913 (if he or she is not requesting the
How To Figure Your Credit or Refund
standard amount) and attach it to the individual income tax
There are two methods to figure your credit or refund on
return for that taxpayer or to Form 1040EZ-T. For more
Form 8913.
information on filing for a deceased taxpayer, see the
Figure your actual credit or refund. You will need your
instructions for your individual tax return.
phone bills for the 41-month refund period.
If the taxpayer died before 2006, Form 1041 must be filed
If eligible, you can figure your actual credit or refund using
for 2006, even if the estate is closed. Attach Form 8913 to
the Business and Nonprofit Estimation Method.
that return.
Who Must File
Entities No Longer in Existence or No Longer in
Business
All of the following must file Form 8913 if they want to
request a credit or refund of the federal telephone excise
If an entity was the subject of a merger or acquisition and it
tax.
will not be filing a 2006 income tax return, the surviving or
All corporations, partnerships, estates, trusts, and
acquiring corporation must include on its Form 8913 any tax
nonprofit organizations.
for the months of the refund period the dissolved entity was
Any individual who can be claimed as a dependent by
in existence and paid the tax. If the entity is no longer in
someone else. A person who can be claimed as a
business or is no longer in existence, the transferee must
dependent is eligible to request a credit or refund of the
file Form 8913. The transferee must include any tax on long
telephone excise tax if the dependent paid the tax on long
distance or bundled service from the entity no longer in
distance or bundled service. However, the dependent must
existence with the transferee’s own Form 8913.
Cat. No. 49246W

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