File Transportation of Persons by
Air Tax Online with Simple720!

  • Easy-to-use, intuitive e-filing platform
  • Quick, secure, and IRS-approved filing
  • No extra software or installations required
File Form 720 Online Now
Get a Free Demo
Domestic Petroleum Oil Spill Tax

What is Transportation of Persons
by Air Tax (IRS Num 26)?

The Transportation of Persons by Air Tax is a federal excise tax imposed under Section 4261 of the Internal Revenue Code (IRC) on amounts paid for air transportation of persons. 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 7.5% federal excise tax is imposed on the amount paid for transportation of persons by air.
  • The tax applies to amounts paid for flights within the United States, including domestic flights and international flights that start or end in the U.S.
  • The tax is based on the fare paid for transportation and may apply to both commercial and chartered flights.
 
  • The tax applies to tickets purchased for travel by individuals and also to the air travel services provided by airlines or other transportation companies.
  • The tax does not apply to certain types of travel, including certain government, military, or diplomatic flights.
  • The tax applies to the amount paid for the transportation service, excluding certain other charges, such as for baggage or additional services, if separately stated on the bill.

Who Is Responsible for Paying the Transportation
of Persons by Air Tax (IRS Num 26)?

The responsibility for paying the tax generally falls on:

  • Customers/consumers who purchase tickets for air transportation
    services.
  • Service providers (airlines and air carriers) must collect the tax on these services and report and remit 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 Transportation
of Persons by Air Tax (IRS Num 26)?

Organized Maintenance and Easy Access
Keep your air transportation tax filings organized and accessible in one digital location. Easily track and manage your filings for any future reference or audits, streamlining your tax preparation process.
Easy Tracking of Your Status
Track the status of your filings in real-time through the e-filing system. This allows for proactive management and ensures you stay informed on the progress of your return, reducing the need for follow-up actions.
No Postal Costs and Less Manual Effort
Skip the costs and delays associated with postal services. E-filing helps you save both time and money, eliminating the need for postal mail and reducing manual efforts needed for follow-ups.

Steps to Complete Your Transportation of Persons
by Air Tax(IRS Num 26) 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 Transportation of Persons by Air (26).
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
File Form 720 Online

Why Choose Simple720 for Filing Your Transportation
of Persons by Air Tax (IRS Num 26)?

IRS-Authorized Electronic Filing with a Secure Platform
Simple720 is an IRS-authorized e-filing provider for the Transportation of Persons by Air Tax, ensuring your filings are secure, compliant with IRS regulations, and processed smoothly. With our AICPA SOC-compliant platform, your sensitive business and tax data are safeguarded at every step.
Reliable Customer Support for Smooth Filing
At Simple720, we prioritize customer satisfaction. Our dedicated support team is always ready to assist you with any questions or concerns throughout the filing process. You can count on us for expert help whenever you need it.
Organized and Accessible Storage for Your Records
Keep your transportation of persons by air tax filings neatly organized and easily accessible through Simple720's secure platform. All your records are stored digitally, allowing you to quickly access and review your past filings whenever needed.

Simple720 Vs Others

IRS Authorized e-Filer Brand X Brand Y Brand Z
Cloud-Based Yes No No No
Software Download None Yes-PC Only Yes Yes
License None Required Required Required
Annual Contract No Required Required Required
All Excise Taxes Yes Fuel Taxes Only No No
Cost $50/return $1,000+/yr. $1,500+/yr. $5,000+/yr.
CHECK PRICING
Testimonial
What Clients Are Saying
- John Mitchell, California

IRS-Compliant and Easy Filing with Simple720
Filing my Transportation of Persons by Air Tax was a smooth experience with Simple720. The platform is IRS-authorized, ensuring compliance, and the navigation was so simple that I could file quickly. Plus, the affordable fees made it a great choice for my business.

- Sarah Anderson, Texas

Efficient and User-Friendly Filing Experience
Simple720 made the entire filing process stress-free. The IRS-compliant platform was easy to navigate, and I was able to file my transportation tax quickly without any issues. The best part was the affordable pricing, making it a perfect solution for my business."

- Michael Davis, Florida

Affordable, Fast, and IRS-Compliant Filing
I was impressed with how easy it was to file my Transportation of Persons by Air Tax using Simple720. The platform is IRS-authorized, ensuring my filings are fully compliant, and the process was quick. I highly recommend it for anyone looking for a reliable and affordable filing solution.

File Form 720 Online

Frequently Asked Questions

This tax applies to amounts paid for air travel services, including flights within the U.S. and international flights starting or ending in the U.S., as outlined by the IRS. It is imposed on the fare paid for transportation.

The tax is calculated as 7.5% of the fare paid for transportation services. This includes commercial and charter flights and covers both domestic and international travel that involves the U.S.

Yes, this tax does not apply to government, military, or diplomatic flights. It is primarily intended for commercial and chartered passenger flights, with specific exclusions for certain travel types.

While the passenger pays the tax, the airline or air carrier is responsible for collecting and remitting the tax to the IRS, ensuring compliance with federal regulations.

Airlines file the collected taxes on Form 720, the Quarterly Federal Excise Tax Return, and remit the payments to the IRS every quarter.

Want to learn more?
Request a free demo today! Our experts are ready to assist you.

Book a Demo
infoTag