Are foreign businesses and tax-exempt organizations eligible to request the telephone tax refund?
Yes. Like other taxpayers, they are eligible to request the refund if they paid federal excise taxes on long-distance charges billed after Feb. 28, 2003, and before Aug. 1, 2006. Can businesses and tax-exempt organizations figure their refunds using the actual amount of tax incurred for one year and use the formula for taxes incurred in another year? No. Businesses and tax-exempt organizations can choose either method but not both. If a taxpayer owns more than one business, does the taxpayer submit a separate refund request for each business? In some cases, yes. It depends upon whether each business is considered a separate business for tax purposes. Each business that has an employer identification number (EIN) with the IRS (for example, two corporations owned by the same taxpayer) is considered a separate business for tax purposes and can request a telephone tax refund. Each separate business can choose to figure its refund using either the formula or the actual amount of tax paid. I
