Federal Telephone Excise Tax Refund
The U.S. government is offering a one-time refund of telephone excise tax to anyone who paid for telephone service (either cell phone or land-line with long distance service) in their name at some time after February 28, 2003, and before August 1, 2006. If you paid for long distance or cellular telephone service in your name: for the entire 41-month period from March 1, 2003, through July 31, 2006, you may request a $30 telephone excise tax refund OR the actual amount of excise tax you paid as calculated on Form 8913. for only part of the period from March 1, 2003, through July 31, 2006, you may claim only the actual amount of excise tax you paid as calculated on Form 8913. You can find Form 8913 here: http://www.irs.gov/pub/irs-pdf/f8913.pdf with instructions here: http://www.irs.ustreas.gov/pub/irs-pdf/i8913.pdf
If you are filing a 2006 tax return there is a line on each of the forms to claim your telephone excise tax refund -- Line 21 on Form 1040NR-EZ and Line 69 on Form 1040NR. However, this refund is available even if you are not required to file a tax return. You are not required to file a tax return if you: earned $3,300 or less during 2006 (Box 1 of your Form W-2) are not requesting a refund of any federal income tax withheld (Box 2 of your Form W-2) did not have a taxable scholarship from U.S. sources had no investment income (such as dividends) subject to U.S. tax.
If you are not required to file a tax return you may claim your telephone excise tax refund using Form 1040EZ-T found here: http://www.irs.ustreas.gov/pub/irs-pdf/f1040ezt.pdf Please note the following things: 1. Complete Form 1040EZ-T ONLY if you do not complete Form 1040NR or 1040NR-EZ. 2. If you do not qualify for the full $30 refund, you must complete and attach Form 8913 to your tax return or to Form 1040EZ-T if you are not required to file a tax return for 2006. 3. If you do not have a Social Security Number (or Individual Taxpayer Identification Number), you must attach to Form 1040EZ-T a notarized copy of the page(s) in your passport showing your name, passport number, passport expiration date, and your photograph. Notarization service is available from: Your bank or financial institution Student Legal Services, 0367 Memorial Union
4. If you hold F or J immigration status, you must also complete Form 8843. You can find that form here: http://www.irs.ustreas.gov/pub/irs-pdf/f8843.pdf 5. Make and keep a copy of your completed forms and any attachments. 6. Mail your completed forms before April 16, 2007 to: Internal Revenue Service Center Austin, Texas 73301-0215 7. For more information about the telephone tax refund, visit this site: http://www.irs.gov/newsroom/article/0,,id=161506,00.html