Internal Revenue Service United States Department of the Treasury

Instructions for Form 8913 (2006)

Credit for Federal Telephone Excise Tax Paid

Section references are to the Internal Revenue Code unless otherwise noted.

2006


Table of Contents

  • General Instructions
    • Purpose of Form
      • How To Figure Your Credit or Refund
    • Who Must File
      • Others Who May File
    • Recordkeeping
    • How To File
    • Definitions
      • Local-Only Service
      • Bundled Service
      • Long Distance Service
    • Additional Information
  • Specific Instructions
    • Identifying Number
    • How To Complete Lines 1-14, Columns (b) and (c)
      • Figuring the Actual Amount of Credit or Refund
      • Business and Nonprofit Estimation Method
    • Lines 1-14, Column (e)
    • Including the Credit or Refund in Income
    • Amended Return
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