Credit for Excise Tax, Credit for Telephone Tax

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If you were billed after February 28, 2003 and before August 1, 2006, for federal telephone excise tax on long distance calls, you may be able to request a credit, on Line 71 of Form 1040 for the tax paid. You cannot request a refund if you have already received a credit or refund from your telephone service provider.

You can request the standard amount or the actual amount you paid. If you believe you paid more than the standard amount, it can be to your benefit to request the actual amount. To request the actual amount, use Form 8913 and keep records to substantiate the amount.

The standard amount you can request depends on the number of exemptions you claimed. The standard amounts, which include both the tax paid and interest owed on that tax, are shown on the following table.

If you request the standard amount and you later want to change it to the actual amount, you should file an amended return on Form 1040X.