File Use of International Air Travel
Facilities Tax
Online with Simple720!

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What is the Use of International Air Travel Facilities Tax (IRS Num 27)?

The Use of International Air Travel Facilities Tax is a federal excise tax imposed under Section 4261 of the Internal Revenue Code (IRC) on amounts paid for the use of international air travel facilities. This tax is categorized under the Communications and Air Transportation Taxes and is reported on Form 720 (Quarterly Federal Excise Tax Return).

Key Points
  • A flat excise tax of $22.90 per passenger is imposed on each ticket for flights that begin or end in the U.S.
  • The tax applies to the portion of the flight where the travel begins or ends in the United States, including any connections within the U.S. for international flights.
  • The tax is based on a fixed amount per passenger ticket and is applicable to both commercial and chartered flights.
 
  • The tax does not apply to certain travel types, such as military or diplomatic flights.
  • The tax applies to tickets purchased by individuals as well as air travel services provided by airlines and other transportation companies.
  • The tax does not apply to ancillary services like baggage fees, but only to the transportation services provided.

Who Is Responsible for Paying the Use of International
Air Travel Facilities Tax (IRS Num 27)?

The responsibility for paying the tax generally falls on:

  • Customers/consumers who purchase tickets for international air travel services.
  • Airlines and other air carriers are responsible for collecting the tax and reporting and remitting it to the IRS on Form 720, Quarterly Federal Excise Tax Return, in the period when the tax liability arises.

Why Choose Electronic Filing for Your Use of International
Air Travel Facilities Tax (IRS Num 27)?

No Postal Costs and Time Savings
By filing electronically, you eliminate the costs associated with postage and the delays that come with traditional mail. E-filing is faster, more cost-effective, and ensures that your filing reaches the IRS without unnecessary waiting times.
IRS-Approved Updates
Our e-filing platform stays updated with the latest IRS guidelines, ensuring compliance with all current regulations. You can be confident that your filing follows the most recent rules and standards for international air travel taxes.
Customer Support Available
Need help? Our dedicated customer support team is available to assist with any questions or issues during the filing process. Whether it's a question about the form or tax rates, we're here to support you every step of the way.

Steps to Complete Your Use of International Air Travel
Facilities Tax (IRS Num 27) Filing with Simple720

STEP 1
Enter Business Details
Provide your business name, address, EIN, and contact information.
Filing Steps Image 1
Filing Steps Image 2
STEP 2
Tax Information
Navigate to Communications and Air Transportation Taxes and select Use of International Air Travel Facilities Tax (27).
Enter
  • Date of amounts billed
  • Date of collection(Assumed)
  • Taxed Amount
STEP 3
Payment Information
Review the tax amount and select your preferred payment method to finalize the filing.
Filing Steps Image 3

Why Choose Simple720 for Filing Your Use of International Air Travel Facilities Tax (IRS Num 27)?

IRS-Authorized and Secure Filing Portal
Simple720 is an IRS-authorized e-filing provider for the Use of International Air Travel Facilities Tax, ensuring your filing is secure, compliant with IRS regulations, and processed efficiently. Our platform, AICPA SOC-compliant, guarantees that your tax data is protected at every stage.
AICPA SOC-Certified for Enhanced Security
Simple720's AICPA SOC-compliant platform ensures the highest level of security and data integrity. With industry-standard encryption and secure data handling, you can trust that your sensitive business and tax information remains protected throughout the filing process.
Effortless Record Management and Retrieval
All your filings for the Use of International Air Travel Facilities Tax are securely stored on Simple720's platform. Easily access and review your past filings whenever needed, making record-keeping effortless and efficient.

Simple720 Vs Others

IRS Authorized e-Filer Brand X Brand Y Brand Z
Cloud-Based No No No
Software Download Yes-PC Only Yes Yes
License Required Required Required
Annual Contract Required Required Required
All Excise Taxes Fuel Taxes Only No No
Cost $1,000+/yr. $1,500+/yr. $5,000+/yr.
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Frequently Asked Questions

This tax, under IRC ยง4261, applies to amounts paid for international air travel that starts or ends in the U.S., including connecting flights.

It applies to international flights that begin or end in the U.S., regardless of whether they are direct or connecting flights.

Yes, the tax is reported quarterly on Form 720 under IRS Num 27, where it is included in the Air Travel Taxes section.

It applies to tickets for international flights involving the U.S., such as a flight from London to Los Angeles or New York to Tokyo.

Yes, there are reduced rates for specific routes, such as those between the U.S. mainland and Alaska or Hawaii.

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