The IRS offers FAQs about expired airline ticket taxes. Until they are reinstated by Congress, the following federal air transportation excise taxes do not apply to transportation beginning on or after July 23, 2011:
• The 7.5 percent tax on the base ticket price;
• The domestic segment tax of $3.70 per person per segment (a single takeoff and single landing);
• The international travel facilities tax of $16.30 per person for flights that begin or end in the U.S., or $8.20 per person for a flight that begins or ends in Alaska or Hawaii; and
• The 6.25 percent tax on the amount paid for transporting property by air.
IRS Caution: Other taxes and fees, such as state taxes, security fees, Passenger Facility Charges (PFCs) and excess baggage fees, are not affected by the expiration of the taxes listed above.
According to its website, passengers who paid for tickets on or before July 22, 2011, for travel beginning on or after July 23, 2011, may be entitled to a refund of the tax. The IRS says it has asked airlines to refund the tax to the passenger when requested to do so. However, passengers who are unable to obtain a refund from the airline may obtain a refund by submitting a claim to the IRS under procedures to be provided at a future date. Passengers will have to submit proof of taxes paid and travel dates to IRS under procedures that are under development.