Anyone who paid long distance charges on a land line, cell phone, or Voice over Internet Protocol (VoIP) service, for which they received a bill at any time after Feb. 28, 2003, and before Aug. 1, 2006, most likely paid the telephone excise tax and is eligible to request a refund. This includes individuals who are not required to file a regular 2006 income tax return. Individuals who are not required to file a tax return may request a standard refund using the new Form 1040EZ-T. When it is more advantageous to request a refund using the actual amount of tax paid, individuals may do so by filling out Form 8913 and attaching it to their tax returns or Form 1040EZ-Ts.

Businesses and nonprofit organizations are also eligible for the telephone excise tax refund. For more information about how to request a refund, please visit IRS.gov.