The IRS announced that any taxpayer who paid the long-distance telephone tax will get a refund on their 2006 federal income tax return. Recently, an Ohio Federal District Court ruled that the telephone tax no longer applied to the charges for long distance as the imposition of the tax was originally based on the duration of the call, a method of billing which is no longer widely used. As a result, the IRS is providing a refund to everyone filing a 2006 return in the form of a credit on their 1040. The standard amounts are $30 for a taxpayer filing a return with one exemption, $40 for two exemptions, $50 for three exemptions and $60 for four exemptions or more. Businesses and nonprofit organizations are also eligible for a refund, but must file a claim for the exact amount of tax paid from February 28, 2003 up to August 1, 2006 using form 8913. (IR-2006-137)