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When Does a Telephone Excise Tax Refund Accrue?

  • Tax Notes
  • 5/13/2013
  • Stephen J. Rosen

Since 2006, the IRS has refunded billions of dollars in unlawfully collected federal excise tax on communications (‘‘FET’’ or ‘‘telephone excise tax’’) through the refund procedures set forth in IRS

Notice 2006-50, and IRS Notice 2007-11.1 In brief, telephone excise tax refunds are claimed on Form 8913, which is filed as an attachment to a taxpayer’s original or amended 2006 tax return. And in a somewhat unusual procedural maneuver, the Service held the filing window for these claims open from March 15, 2007 (the due date for 2006 corporate tax returns) through July 27, 2012.2

This unusually long filing window highlights the necessity of ensuring that the IRS uses the correct accrual date for an FET refund. 

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