Instructions For Form 3950 - E911 Prepaid Wireless Fee Return
ADVERTISEMENT
1EIN00058
11-18-13
FORM 3950 INSTRUCTIONS — E911 PREPAID WIRELESS FEE RETURN
YOU MUST FILE A RETURN FOR EACH FILING PERIOD, EVEN WHEN NO FEE IS DUE.
LABELS ARE INCLUDED FOR YOUR CONVENIENCE.
Line 2. Less nonretail sales. Enter the amount of all sales
General. You are required to report using the accrual
method. This means that you must report and pay fees on all
of prepaid wireless service for resale for the period, including
cash and credit sales even if payment has not been made.
cash and credit transactions.
You must sign your return to make it valid. Unsigned
returns may result in penalty or interest, or both.
Line 3. Net sales. Subtract line 2 from line 1.
Line 4. Fee. Multiply line 3 by 2.5%.
Due date. Returns cover either one month, quarter,
semiannual, or annual period. Each return indicates the
period covered and the due date.
Line 5. Retailer reimbursement. Multiply line 4 by 3%.
Even if you have made no sales, you must file a return on
Line 6. Net fee due. Subtract line 5 from line 4.
time. Simply write -0- in the appropriate areas of the return.
Line 7. Adjustments. Use this line when claiming
Change of mailing address. Mark the "mailing address
adjustments or amending previous returns (such as errors
change" box on your tax return and provide the new address.
in reporting or bad debt write-offs on accounts found to be
worthless). You must attach a letter of explanation.
Change in operation/ownership. Your E911 prepaid
wireless fee account will be automatically updated to match
Line 8. Fee due. If line 7 results in an increase, add to line
6. If line 7 results in a decrease, subtract from line 6.
your Idaho sales and use tax account unless you qualify
to report semiannually. You must report any change in
operation of your business on an amended Idaho Business
Line 9. Penalty. Late returns are subject to a penalty. No
penalty is due if no fee is due. The penalty is 5% of the fee
Registration Form. You must report any changes in name,
partners or officers, restructuring of ownership, address
due for each late month or portion of a month. The maximum
changes, or additional locations. You can also make these
penalty is 25%, and the minimum penalty amount is $10.
changes online through tax.idaho.gov by clicking on "Apply
for a business permit" under the Online Services heading.
Line 10. Interest. Interest accrues on late payments from
the due date until paid. Rates are as follows:
New owner. If you're a new owner of a business, don't use
a return addressed to the former owner. Permits are
1/1/2014 - 12/31/2014, 4% per year
not transferable. You can apply for a new account number
Line 11. Total due this period. Add lines 8, 9, and 10. Pay
through tax.idaho.gov by clicking on "Apply for a business
permit" under the Online Services heading. You can also
this amount.
complete the Idaho Business Registration form available
Payment by electronic funds transfer (EFT). You can
online at tax.idaho.gov or by calling the Idaho State Tax
Commission.
use EFT to make a payment. Whenever the amount due
is $100,000 or greater, the law requires you to use EFT.
You must file your written return on or before the due date,
Cancel permit. If this is your last return, mark the "cancel
permit" box on your return. Attach a statement giving
indicating payment by electronic funds transfer.
information and the date of disposition of the business. If you
Payment by check. Make your check or money order
operate more than one business location under this permit
number, please specify which location is closed and which is
payable to the Idaho State Tax Commission. Don't staple
still open.
your check to your return or send a check stub.
Line 1. Total sales. Enter the amount of all accrued sales
Payment by credit/debit card and e-check. You can use
of prepaid wireless service for the period, including cash and
a credit/debit card or e-check to make payments under
$100,000 to the state of Idaho. You can pay through our
credit transactions. Total sales include:
a. All sales originating in Idaho with an in-state
website at tax.idaho.gov. We accept American Express,
destination, both wholesale and retail.
Discover, MasterCard, and Visa. If you pay with a credit/
debit card or e-check, our third-party provider will charge a
b. All sales originating outside Idaho with an Idaho
destination, both wholesale and retail.
convenience fee.
Mail return to: Idaho State Tax Commission, PO Box 76, Boise, ID 83707-0076
CONTACT US
IDAHO STATE TAX COMMISSION OFFICES
In the Boise Area: 334-7660
800 Park Blvd., Plaza IV
440 Falls Ave.
or
Boise, Idaho 83712
Twin Falls, Idaho 83301
Toll Free: (800) 972-7660
1910 Northwest Blvd., Suite 100
611 Wilson Ave., Suite 5
Hearing Impaired (TDD)
Coeur d’Alene, Idaho 83814
Pocatello, Idaho 83201
(800) 377-3529
1118 F St.
150 Shoup Ave., Suite 16
Lewiston, Idaho 83501
Idaho Falls, Idaho 83402
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial