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Aviation Tax / Airplane Charters Edition

Uncle Sam's Tax Audit Assistant, Aviation Tax / Airplane Charters Edition

IRS MANUAL written specifically for Internal Revenue Service Audit Agents to use while conducting audits of Aviation Tax / Airplane Charters. 

The aviation market segment includes all persons involved in commercial and non-commercial air transportation. This group includes, but is not limited to:

  • Scheduled commercial airlines
  • On-demand air taxi services
  • Charter airlines
  • Integrated package delivery companies
  • Travel agencies and tour brokers
  • Businesses and individuals that operate aircraft for their own use 
  • Individuals who purchase airline tickets
  • Marketers of fuel used for aircrafts

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The Internal Revenue Code imposes taxes on both commercial and non-commercial aviation. For flights in commercial aviation, a tax is imposed on amounts paid for the transportation of persons by air (IRC Section 4261) and property by air (IRC Section 4271). In addition, commercial aviation is burdened by a relatively small fuel tax on aviation gasoline (IRC Sections 4081 and 6421) and aviation fuel (other than gasoline) (IRC Section 4091). For flights in noncommercial aviation, a much higher rate of tax on fuel is imposed.

Whether commercial or non-commercial aviation taxes apply is determined on a flight-by-flight basis. Determining which set of taxes applies to which flights and the amount paid for commercial transportation are recurring audit issues.

Aviation taxes are deposited in the Airport and Airway Trust Fund (IRC Section 9502). Expenditures from the fund support the Federal Aviation Administration (FAA).

Uncle Sam’s Tax Audit Assistant serves as a self-study text and is the ultimate reference guide for Internal Revenue Service Audit Agents – And YOU!

This Is The ACTUAL Manual Used To Train IRS Audit Agents For Auditing Taxpayers Responsible For Aviation Taxes.

GUARANTEED to be chock-full of ALL of the information you need to survive an audit from the IRS in an easy to understand format!

Download Uncle Sam's Tax Audit Assistant for the Aviation Industry NOW and Receive 2 Bonuses ABSOLUTELY FREE!

TABLE OF CONTENTS

  • CHAPTER 1: Introduction to the Aviation Market Segment 1-1
    • Background 1-1
    • Outside Stakeholders 1-2
    • Trade Associations 1-2
    • Federal Agencies 1-2
    • FAA Certificates (Licenses) 1-2
    • Air Transportation Excise Issue
    • Specialist Program 1-3
  • CHAPTER 2: Return Filing and Deposit Requirements
    • And Blind Credits 2-1
    • Filing Requirements 2-1
    • Fuel Taxes 2-1
    • Air Transportation Taxes 2-1
    • Multiple Taxes 2-1
    • Deposit Requirements 2-1
    • Electronic Deposit Requirements 2-1
    • Electronic Federal Tax Payment System 2-1
    • Federal Tax Deposit Coupons 2-2
    • When To Make Deposits 2-2
    • 9-Day Rule 2-2
    • Alternative Method
    • (IRS Nos. 22, 26, 27, and 28) 2-2
    • 14-Day Rule
    • (IRS Nos. 14, 60, 62, 73, 74, 59, 75, and 76) 2-3
    • Delayed Deposits 2-3
    • Amount To Deposit 2-3
    • Safe Harbor Rules 2-4
    • Requirements To Be Met 2-4
    • The Look-Back Quarter Liability
    • Safe Harbor Rule 2-4
    • Exceptions 2-5
    • The Current Liability Safe Harbor Rule 2-5
    • Blind Credits 2-5
  • CHAPTER 3: Fuel Taxes
    • Introduction 3-1
    • Aviation Fuels Other Than Gasoline 3-1
    • Background 3-1
    • Definitions 3-2
    • Imposition of Tax 3-3
    • Tax Rates 3-3
    • Exemptions 3-4
    • Examination Techniques 3-7
    • Aviation Gasoline 3-8
    • Imposition of Tax 3-9
    • Tax Rates 3-9
    • Exemptions 3-9
    • Credits and Refunds 3-9
    • Examination Techniques 3-10
    • Fuel Used in Commercial Aviation 3-10
    • Floor Stocks Tax 3-11
  • CHAPTER 4: Collected Taxes
    • Introduction 4-1
    • Collected vs. Noncollected Taxes 4-1
    • Administrative Procedures for
    • Collected Taxes 4-2
    • References 4-2
    • Procedures 4-2
    • Trust Fund Recovery Penalty 4-2
  • CHAPTER 5: Transportation of Persons by Air
    • Introduction 5-1
    • Rate of Tax 5-1
    • Domestic Transportation 5-1
    • Domestic Segment 5-2
    • Definition of Domestic Segment 5-2
    • Changes in Segments 5-2
    • Rate on International Travel 5-3
    • Definitions 5-5
    • Payments Subject to Tax –
    • Treas. Reg. Section 49.4261-7 5-6
    • Other Payments Subject to Tax 5-6
    • Payments Not Subject to Tax –
    • Treas. Reg. Section 49.4261-8 5-7
    • Other Payments Not Subject to Tax 5-7
    • Exemptions 5-7
  • Chapter 6: Commercial Airlines/Scheduled Flights
    • Introduction 6-1
    • Sources of Information 6-1
    • Examination Techniques 6-2
    • Possible Issues 6-3
    • Citations 6-3
  • Chapter 7: Air Charter
    • Introduction 7-1
    • Leases 7-1
    • Wet vs. Dry Lease 7-2
    • Sources of Information 7-2
    • Examination Techniques 7-3
    • Small Aircraft on Nonestablished Lines 7-3
    • Helicopters 7-3
    • Emergency Medical Flights 7-4
  • Chapter 8: Corporate Flight Departments
    • Introduction 8-1
    • Affiliated Groups 8-1
    • Definitions of Commercial Aviation 8-1
    • Interchange Agreements 8-2
    • Time-Sharing Agreements 8-2
    • Demonstration Flights 8-3
    • Elected Officials and Candidates 8-3
    • Corporate Officers and Employees 8-4
    • Aircraft for the Exclusive Use of Shareholders 8-4
    • Joint Ownership 8-5
    • Fractional Ownership 8-5
    • Management Companies 8-5
    • Sources of Information 8-6
    • Examination Techniques 8-6
  • Chapter 9: Tour Operators and Travel Agencies
    • Introduction 9-1
    • Areas of Consideration 9-1
    • Background 9-1
    • Relationship Between the Entities 9-2
    • Operations 9-3
    • Examination Techniques 9-5
    • Trust Fund Recovery Penalty 9-7
  • Chapter 10: Air Transportation of Property
    • Introduction 10-1
    • Liability for Tax 10-1
    • Exemptions 10-2
    • Computation of Property Tax 10-2
    • Examination Techniques 10-3
    • Sources of Information 10-6
  • Appendix
    • Synopsis of Tax Rules A-1
    • IRC Sections A-1
    • H12 Revenue Rulings A-5
    • Court Cases A-21
  • Glossary G-1

Item #4123004E


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