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Pub. 510, Excise Taxes for 2004 2004 Tax Year

Introductory Material

This is archived information that pertains only to the 2004 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Table of Contents

Important Changes

Use of international air travel facilities. The tax on use of international air travel facilities has increased for amounts paid during 2004 to:

  • $13.70 per person for flights that begin or end in the United States or

  • $6.90 per person for domestic segments that begin or end in Alaska or Hawaii (applies only to departures).

Domestic segment tax. For amounts paid for each domestic segment of taxable transportation of persons by air, the domestic segment tax is $3.10 per segment for transportation that begins in 2004.

Important Reminders

Deposit threshold. You do not have to deposit excise taxes for a calendar quarter if the net tax liability for the quarter is not more than $2,500.

Deposit due dates. One deposit rule, the regular method, applies for all taxes that have to be deposited other than those deposited under the alternative method. See When To Make Deposits under Payment of Taxes, later.

Amount to deposit. Your deposit of taxes for a semimonthly period generally must be at least 95% of your net tax liability incurred during that period, unless the safe harbor rule applies. See Amount of Deposits and Safe Harbor Rule under Payment of the Taxes, later.

Amended Form 720. Use Form 720X to make adjustments to liability reported on Forms 720 filed for previous quarters.

Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1–800–THE–LOST (1–800–843– 5678) if you recognize a child.

Introduction

This publication covers the excise taxes for which you may be liable during 2004. It covers the excise taxes reported on Form 720. It also provides information on wagering activities reported on Forms 11–C and 730.

Comments and suggestions.   We welcome your comments about this publication and your suggestions for future editions.

  You can email us at *taxforms@irs.gov. Please put “Publications Comment” on the subject line.

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Internal Revenue Service
TE/GE and Specialty Forms and Publications Branch
SE:W:CAR:MP:T:T
1111 Constitution Ave. NW
Washington, DC 20224

  We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.

Useful Items - You may want to see:

Publication

  • 378 Fuel Tax Credits and Refunds

  • 509 Tax Calendars for 2004

Form (and Instructions)

  • 11–C
    Occupational Tax and Registration Return for Wagering

  • 637
    Application for Registration (For Certain Excise Tax Activities)

  • 720
    Quarterly Federal Excise Tax Return

  • 720X
    Amended Quarterly Federal Excise Tax Return

  • 730
    Monthly Tax Return for Wagers

  • 1363
    Export Exemption Certificate

  • 2290
    Heavy Highway Vehicle Use Tax Return

  • 2290–SP
    Declaracion del Impuesto sobre el Uso de Vehiculos Pesados en las Carreteras

  • 4136
    Credit for Federal Tax Paid on Fuels

  • 6197
    Gas Guzzler Tax

  • 6478
    Credit for Alcohol Used as Fuel

  • 6627
    Environmental Taxes

  • 8849
    Claim for Refund of Excise Taxes, and Schedules 1-6

Information Returns   

  • Form 720-TO, Terminal Operator Report

  • Form 720-CS, Carrier Summary Report

See How To Get Tax Help near the end of this publication for information about getting publications and forms.

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