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Form 1363: Export Exemption Certificates
Treasury Internal Revenue Service Form 1363 is used for Export Exemption Certificates, allowing filers to suspend the liability for the section 4271 6.25% tax on transportation of property by air.
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IRS Form 1363 - Export Exemption Certificates
Treasury Internal Revenue Service Form 1363 is used for Export Exemption Certificates, allowing filers to suspend the liability for the section 4271 6.25% tax on transportation of property by air.
Risk Radar
Scan points- 1Failing to file the original Form 1363 with the air carrier on or before payment of the first charge forfeits the exemption.
- 2Filing without checking the appropriate box (Individual vs. Blanket Exemption).
- 3Omitting the date of the letter granting permission when seeking blanket approval.
- 4Not providing proof of exportation along with a completed Form 1363.
- 5Failing to sign and provide a Title on Form 1363 before submission.
Plain English
This form allows shippers to prove that their goods are being exported from the United States or shipped to a U.S. possession so they don't have to pay the federal tax on air transport. By filing Form 1363, you certify that the shipment meets export requirements and will cover any due taxes if the property is not exported.
Submission Date
- Filing date: 2021-10-08 22:10:21
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when shipping property by air that is exported from the U.S. or shipped to a U.S. possession under a contract dated before delivery to the carrier, to suspend the 6.25% tax liability on transportation.
- Do not use Form 1363 when the shipment does not begin and end in the United States, unless it is an export to a U.S. possession.
- Check Form 1363 instead when seeking blanket approval for numerous export shipments over an indefinite period of time.
Form selector
Use this form or another form?
Shipping property under specific contract terms
To suspend the section 4271 6.25% tax on air transportation
✓ Ensure you complete a separate certificate for each payment unless using blanket approval.
Requesting ongoing exemption permission
To obtain authority to use one Form 1363 as a blanket certificate
✓ Must send this letter to Mail Stop 5701G, Cincinnati, OH 45999.
Providing proof for an individual shipment
To validate the exemption claim for a single payment
✓ Keep records for at least 3 years after the last day of the month the shipment was made.
Deadline or filing window
The form is filed 'on or before payment of the first transportation charge' when using a blanket certificate. For individual shipments, it is used at the time the shipment occurs to suspend liability for the 6.25% tax.
Checklist
What you need before filling it out
Individual Exemption Certificate
Contract, order, or written evidence dated before delivery to carrier · Form 1363 (P.1)
Blanket Exemption Request
Letter demonstrating need for blanket approval · Submitted to IRS Mail Stop 5701G
Proof of Exportation (Individual)
Copy of export bill of lading, captain's memo, or shipper’s declaration · Must be furnished with Form 1363
Blanket Exemption Usage Period
Permission granted by IRS letter · N/A (Granted via Letter)
Tax Suspension Duration
Property shipped from point of origin · Form 1363 (P.2)
Before you submit
- 1Check that the appropriate box is checked for Individual or Blanket Exemption.
- 2Verify that the Taxpayer identification number and Address are complete on Form 1363 (P.1).
- 3Confirm that the date of the contract/order is earlier than the delivery date to the carrier.
- 4Ensure you have listed all required details for the shipment: Commodity, Weight, Date shipped from point of origin, etc.
- 5Verify that the signature and Title are present on Form 1363 (P.1).
- 6If using a blanket exemption, ensure it is completed for each air carrier accepting export shipments.
- 7Confirm you have provided evidence of exportation to the carrier along with the signed Form 1363.
How to file this form
- 1Complete all required fields on Form 1363 (P.1), including selecting Individual or Blanket Exemption and listing shipment details.
- 2If using a blanket exemption, ensure you have received permission from the IRS via letter before completing certificates for each carrier.
- 3Sign and date Form 1363 (P.1) under penalties of perjury.
- 4Furnish the original signed Form 1363 to the air carrier along with the required proof of exportation.
- 5Keep a copy of the completed Form 1363 for your records, filing it with shipping papers.
Known limitations
- 1The tax exemption applies when transportation begins and ends in the United States, but property is exported (including shipment to a U.S. possession) via continuous movement.
- 2A separate Form 1363 may be required for each payment if a blanket exemption is not used or permitted.
- 3If using a blanket exemption, one Form 1363 must be filed with the carrier, even if different products are exported later.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->The current edition is Revision August 2021 (Rev. 8-2021). The form directs users to www.irs.gov/Form1363 for the latest information, and notes a change in the mailing address for blanket exemption requests.
What changed or needs a fresh check
- Edition date — confirm the revision reads August 2021 (Rev. 8-2021).
- Mailing address (for blanket request) — confirm it is Mail Stop 5701G, Cincinnati, OH 45999.
- Tax rate — confirm the liability suspended is 6.25% for transportation by air.
- Recordkeeping period — confirm records must be kept for at least 3 years after the last day of the month the final shipment was made.
- Form purpose — confirm it suspends liability for section 4271 tax on transportation of property by air.
Quick Facts
Downloads
After you file
- 1Keep a copy of Form 1363 with all shipping papers.
- 2File the original Form 1363 with the air carrier on or before payment of the first transportation charge covered by the blanket certificate.
- 3If using a blanket exemption, recordkeeping should continue until the permission is withdrawn.
- 4Failing to provide all requested information may forfeit any tax exemption.
- 5Providing false or fraudulent information may subject the filer to penalties.
Sources
- SRCForm 1363 (Rev. August 2021) is titled Export Exemption Certificates.
- SRCThe Form 1363 suspends liability for the section 4271 6.25% tax on transportation of property by air (Instructions p.2).
- SRCA blanket exemption can be used when numerous export payments are expected over an indefinite period (Blanket Exemption, Page 2).
- SRCPermission to use a blanket exemption is requested via a letter submitted to the Department of the Treasury Internal Revenue Service at Mail Stop 5701G, Cincinnati, OH 45999 (Blanket Exemption, Page 2).
- SRCThe original Form 1363 must be filed with the air carrier on or before payment of the first transportation charge covered by the blanket certificate (Recordkeeping, Page 2).
- SRCIf using a blanket exemption, you should complete a separate blanket certificate for each air carrier accepting export shipments (Blanket Exemption, Page 2).
Common confusion points
What do I file this Form 1363 with?
The original must be given to the air carrier, and a copy kept for records.
→ Confirm you are not filing it with the IRS office unless instructed otherwise.
When is the deadline to file the original Form 1363?
It must be filed on or before payment of the first transportation charge covered by the blanket certificate.
→ Check your shipping documents against the payment date.
Can I use one form for many shipments (blanket exemption)?
Yes, if you expect numerous export payments over an indefinite period and it isn't practical to file separately.
→ Ensure you request permission from the IRS first.
What information must be on Form 1363 besides the shipment details?
You must certify that the property was exported, identify available evidence, specify the destination (foreign or U.S. possession), and give the inspection address.
→ Review Page 2 checklist items carefully.
If I use a blanket exemption, do all products count?
Yes; if granted, it applies to all products exported, even if different ones are shipped later.
→ Verify that you checked the appropriate box on Form 1363 for 'blanket exemption'.
What happens if my shipment is just domestic but still qualifies?
The tax is imposed if transportation begins and ends in the U.S., so filing suspends this liability.
Not stated in the official source — verify on the agency site
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Questions about IRS Form 1363
What is IRS Form 1363 used for?
This form allows shippers to prove that their goods are being exported from the United States or shipped to a U.S. possession so they don't have to pay the federal tax on air transport. By filing Form 1363, you certify that the shipment meets export requirements and will cover any due taxes if the property is not exported.
Who must file IRS Form 1363?
The filer must be the person liable for the tax on transportation of property by air under section 4271. This applies to shippers who are making payments for transport by air.
What information does IRS Form 1363 require?
The form collects details such as the Name (shipper or other on whom the tax is imposed), Taxpayer identification number, and specific shipment information like Commodity, Weight, Date shipped from point of origin, and Transportation charges. For blanket approval, a date of letter granting permission must be noted.
When is IRS Form 1363 due?
The original Form 1363 must be filed with the air carrier on or before payment of the first transportation charge to be covered by the blanket certificate. For individual shipments, it is used when the shipment occurs.
Where do I file IRS Form 1363?
For a request for blanket exemption, the letter should be submitted to: Department of the Treasury Internal Revenue Service Mail Stop 5701G, Cincinnati, OH 45999. The original form must be filed with the air carrier.
How do I complete IRS Form 1363?
First, check the appropriate box indicating if it is an Individual Exemption or Blanket Exemption. Then, complete the shipment details (e.g., Date paid, Amount paid) and include the required identification information. Finally, sign, provide your Title, and enter the Date before sending.
What happens if IRS Form 1363 is filed incorrectly?
Failing to provide all requested information may forfeit any exemption on Form 1363; providing false or fraudulent information may subject a filer to penalties.
What do I file this Form 1363 with?
The original must be given to the air carrier, and a copy kept for records. Confirm you are not filing it with the IRS office unless instructed otherwise.
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