不用吧，如果你是requesting the standard amount。2007 form 1040X instructions 第2页上有怎么claim 2006 Federal telephone excise tax，没提要extra form，或者看 http://www.irs.gov/newsroom/article/0,,id=161506,00.html ，问题 “Can I still request the refund?”

我理解如果你要requesting a refund of the actual amount，才需要 Form 8913, Credit for Federal Telephone Excise Tax Paid。