File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

1040ez2012

How To File Tax Amendment OnlineCan I File 2010 Taxes OnlineAmended 2012 Tax ReturnFree Tax Calculator 2012File Tax Extension For 2011 FreeHow Do You Amend A Tax ReturnFiling A Tax Return OnlineFile 2007 Fed Income Tax1040ezIrs Mailing Address 1040ez2011 Ez Tax FormFree Online Tax Filing For 2011Amending 2012 Federal Tax ReturnTax Preparer SoftwareHow To Amend Tax Return1040 Ez DownloadEfile For Free State And FederalTurbo Tax Filing2011 Tax Return FormFree Irs Tax Forms 2012Www Irs Gov EfileFile 2006 Taxes For FreeIrs Form 1040 XMyfreetaxes Com KingcountyMilitary TurbotaxHow To File Amended Tax Return2010 Tax Form 1040xIrs 1040 FormFederal Income Tax AmendmentTaxes SoftwareMyfreetaxesEfile 1040nr Ez 540nr ShortE File 2010 Tax Return FreeOnline Tax AmendmentFile A 2012 Tax ReturnFree E FileH&rblock ComAmend Federal Tax Return 2012Income Tax Form 1040ez InstructionsIrs Gov 1040 Ez

1040ez2012

1040ez2012 Publication 584-B - Additional Material Table of Contents This image is too large to be displayed in the current screen. 1040ez2012 Please click the link to view the image. 1040ez2012 Office Furniture and Fixtures This image is too large to be displayed in the current screen. 1040ez2012 Please click the link to view the image. 1040ez2012 Information Systems This image is too large to be displayed in the current screen. 1040ez2012 Please click the link to view the image. 1040ez2012 Motor Vehicles This image is too large to be displayed in the current screen. 1040ez2012 Please click the link to view the image. 1040ez2012 Office Supplies This image is too large to be displayed in the current screen. 1040ez2012 Please click the link to view the image. 1040ez2012 Building, Components, and Land This image is too large to be displayed in the current screen. 1040ez2012 Please click the link to view the image. 1040ez2012 Equipment Tax Publications for Individual TaxpayersSee How To Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail. 1040ez2012 General Guides 1 Your Rights as a Taxpayer 17 Your Federal Income Tax For Individuals 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 509 Tax Calendars for 2012 910 IRS Guide to Free Tax Services Specialized Publications 3 Armed Forces’ Tax Guide 54 Tax Guide for U. 1040ez2012 S. 1040ez2012 Citizens and Resident Aliens Abroad 225 Farmer’s Tax Guide 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 502 Medical and Dental Expenses (Including the Health Coverage Tax Credit) 503 Child and Dependent Care Expenses 504 Divorced or Separated Individuals 505 Tax Withholding and Estimated Tax 514 Foreign Tax Credit for Individuals 516 U. 1040ez2012 S. 1040ez2012 Government Civilian Employees Stationed Abroad 517 Social Security and Other Information for Members of the Clergy and Religious Workers 519 U. 1040ez2012 S. 1040ez2012 Tax Guide for Aliens 521 Moving Expenses 523 Selling Your Home 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 526 Charitable Contributions 527 Residential Rental Property (Including Rental of Vacation Homes) 529 Miscellaneous Deductions 530 Tax Information for Homeowners 531 Reporting Tip Income 535 Business Expenses 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 537 Installment Sales 541 Partnerships 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 550 Investment Income and Expenses (Including Capital Gains and Losses) 551 Basis of Assets 554 Tax Guide for Seniors 555 Community Property 556 Examination of Returns, Appeal Rights, and Claims for Refund 559 Survivors, Executors, and Administrators 561 Determining the Value of Donated Property 570 Tax Guide for Individuals With Income From U. 1040ez2012 S. 1040ez2012 Possessions 571 Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations 575 Pension and Annuity Income 584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 587 Business Use of Your Home (Including Use by Daycare Providers) 590 Individual Retirement Arrangements (IRAs) 594 The IRS Collection Process 596 Earned Income Credit (EIC) 721 Tax Guide to U. 1040ez2012 S. 1040ez2012 Civil Service Retirement Benefits 901 U. 1040ez2012 S. 1040ez2012 Tax Treaties 907 Tax Highlights for Persons with Disabilities 908 Bankruptcy Tax Guide 915 Social Security and Equivalent Railroad Retirement Benefits 925 Passive Activity and At-Risk Rules 926 Household Employer’s Tax Guide For Wages Paid in 2012 929 Tax Rules for Children and Dependents 936 Home Mortgage Interest Deduction 946 How To Depreciate Property 947 Practice Before the IRS and Power of Attorney 950 Introduction to Estate and Gift Taxes 969 Health Savings Accounts and Other Tax-Favored Health Plans 970 Tax Benefits for Education 971 Innocent Spouse Relief 972 Child Tax Credit 1542 Per Diem Rates (For Travel Within the Continental United States) 1544 Reporting Cash Payments of Over $10,000 (Received in a Trade or Business) 1546 Taxpayer Advocate Service – Your Voice at the IRS Spanish Language Publications 1SP Derechos del Contribuyente 17(SP) El Impuesto Federal sobre los Ingresos Para Personas Fisicas 547(SP) Hechos Fortuitos Desastres y Robos 584(SP) Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de Uso Personal) 594SP El Proceso de Cobro del IRS 596SP Crédito por Ingreso del Trabajo 850(EN/SP) English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service 1544 (SP) Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio) Commonly Used Tax FormsSee How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail. 1040ez2012 Form Number and Title 1040 U. 1040ez2012 S. 1040ez2012 Individual Income Tax Return Sch A Itemized Deductions Sch B Interest and Ordinary Dividends Sch C Profit or Loss From Business Sch C-EZ Net Profit From Business Sch D Capital Gains and Losses Sch E Supplemental Income and Loss Sch EIC Earned Income Credit Sch F Profit or Loss From Farming Sch H Household Employment Taxes Sch J Income Averaging for Farmers and Fishermen Sch R Credit for the Elderly or the Disabled Sch SE Self-Employment Tax 1040A U. 1040ez2012 S. 1040ez2012 Individual Income Tax Return Sch B Interest and Ordinary Dividends 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040-ES Estimated Tax for Individuals 1040X Amended U. 1040ez2012 S. 1040ez2012 Individual Income Tax Return 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2441 Child and Dependent Care Expenses 2848 Power of Attorney and Declaration of Representative 2848(SP) Poder Legal y Declaración del Representante 3903 Moving Expenses 4562 Depreciation and Amortization 4868 Application for Automatic Extension of Time To File U. 1040ez2012 S. 1040ez2012 Individual Income Tax Return 4868(SP) Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos 4952 Investment Interest Expense Deduction 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 6251 Alternative Minimum Tax—Individuals 8283 Noncash Charitable Contributions 8582 Passive Activity Loss Limitations 8606 Nondeductible IRAs 8812 Additional Child Tax Credit 8822 Change of Address 8829 Expenses for Business Use of Your Home 8863 Education Credits (American Opportunity and Lifetime Learning Credits) 8949 Sales and Other Dispositions of Capital Assets 9465 Installment Agreement Request 9465(SP) Solicitud para un Plan de Pagos a Plazos         Prev  Up  Next   Home   More Online Publications
 
Print - Click this link to Print this page

Address Changes

Question: Should I notify the IRS of my change of address?

Answer:

Yes, if you move, you should notify the IRS of your new address. We need to change our records so that any tax refunds due to you or any other IRS communications will reach you in a timely manner.  If you filed a joint return, you should provide the same information and signatures for both spouses. If you filed a joint return and you and/or your spouse have since established separate residences, you both should notify the IRS of your new addresses.

There are several ways to notify the IRS of an address change:

  • Tax Return: Update your address in the appropriate boxes on your tax return;
  • Submit a Form: Form 8822 (PDF), Change of Address, and/or Form 8822-B (PDF), Change of Address - Business;
  • Written Notification: Mail a signed written statement to an appropriate Service address informing the Service that you wish that the address of record be changed to a new address.  Generally, the appropriate Service address is the campus where you filed your last return.  In addition to the new address, this notification must contain your full name and old address as well as your social security number, individual taxpayer identification number, or employer identification number;
  • Oral Notification: Provide an oral statement in person or directly via telephone to a Service employee who has access to the Service Master File informing the Service employee of the address change. In addition to the new address, you must provide your full name and old address as well as your social security number, individual taxpayer identification number, or employee identification number;
  • Electronic Notification: Many taxpayers may submit their new address information through one of the secure applications found on the IRS website, such as Where’s My Refund?.  In addition to the new address, you must also provide your social security number, individual taxpayer identification number, or employer identification number, as well as any additional information requested by the specific application. You cannot notify the IRS of an address change through other forms of electronic notification, such as electronic mail sent to an IRS email address.

Note: The IRS may also update your address of record based on any new address you provide to the U.S. Postal Service (USPS) that the USPS retains in its National Change of Address (NCOA) database.  However, even if you notify USPS of your new address, you should still notify the IRS directly.  Because not all post offices forward government checks, notifying the post office that services your old address ensures that your mail will be forwarded, but not necessarily your refund check.

Caution:  If you are a representative signing on behalf of the taxpayer, you must attach to the written statement or to Forms 8822/8822-B a copy of your power of attorney.  You can use Form 2848 (PDF), Power of Attorney and Declaration of Representative.  The IRS will not complete an address change from an "unauthorized" third party.


Category: IRS Procedures
Subcategory: Address Changes

Please provide your feedback.

1. Was it easy to find your information within the above Frequently Asked Question?

2. How satisfied are you with the information provided within the above Frequently Asked Question?

3. If you still need help from the IRS, what would your next step be?




The OMB number for this study is 1545-1432.
If you have any comments regarding this study, please write to:
IRS, Tax Products Coordinating Committee
SE:W:CAR:MP:T:T:SP
1111 Constitution Avenue NW
Washington, DC 20224

The 1040ez2012

1040ez2012 Publication 600 - Main Contents Table of Contents Actual Expenses Optional Sales Tax Tables Instructions for the State and Local General Sales Tax Deduction WorksheetWhat if you lived in more than one state? What if you lived in more than one locality? What if your local general sales tax rate changed during 2006? What if you lived in more than one locality in the same state during 2006? Actual Expenses Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) you paid in 2006 if the tax rate was the same as the general sales tax rate. 1040ez2012 However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. 1040ez2012 If you paid sales tax on a motor vehicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehicle. 1040ez2012 Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. 1040ez2012 Also include any state and local general sales taxes paid for a leased motor vehicle. 1040ez2012 Do not include sales taxes paid on items used in your trade or business. 1040ez2012 To deduct your actual expenses, enter the amount on Schedule A, line 5, and enter “ST” on the dotted line to the left of the line 5 entry space. 1040ez2012 You must keep your actual receipts showing general sales taxes paid to use this method. 1040ez2012 Refund of general sales taxes. 1040ez2012   If you received a refund of state or local general sales taxes in 2006 for amounts paid in 2006, reduce your actual 2006 state and local general sales taxes by this amount. 1040ez2012 If you received a refund of state or local general sales taxes in 2006 for prior year purchases, do not reduce your 2006 state and local general sales taxes by this amount. 1040ez2012 But if you deducted your actual state and local general sales taxes in the earlier year and the deduction reduced your tax, you may have to include the refund in income on Form 1040, line 21. 1040ez2012 See Recoveries in Pub. 1040ez2012 525 for details. 1040ez2012 Optional Sales Tax Tables Instead of using your actual expenses, you can use the tables on pages 5 through 7 to figure your state and local general sales tax deduction. 1040ez2012 You may also be able to add the state and local general sales taxes paid on certain specified items. 1040ez2012 To figure your state and local general sales tax deduction using the tables, complete the worksheet below. 1040ez2012 If your filing status is married filing separately, both you and your spouse elect to deduct sales taxes, and your spouse elects to use the optional sales tax tables, you also must use the tables to figure your state and local general sales tax deduction. 1040ez2012 State and Local General Sales Tax Deduction Worksheet (See the instructions that begin on page 3. 1040ez2012 ) Before you begin: See the instructions for line 1 on page 3 if: You lived in more than one state during 2006, or You had any nontaxable income in 2006. 1040ez2012   1. 1040ez2012 Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the instructions) 1. 1040ez2012 $     Next. 1040ez2012 If, for all of 2006, you lived only in Connecticut, the District of Columbia, Hawaii, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Jersey, Rhode Island, Virginia, or West Virginia, skip lines 2 through 5, enter -0- on line 6, and go to line 7. 1040ez2012 Otherwise, go to line 2       2. 1040ez2012 Did you live in Alaska, Arizona, Arkansas (Texarkana only), California (Los Angeles County only), Colorado, Georgia, Illinois, Louisiana, New York State, or North Carolina in 2006?         No. 1040ez2012 Enter -0-                   Yes. 1040ez2012 Enter your local general sales taxes from the applicable table on page 7 (see page 3 of the instructions)     2. 1040ez2012 $       3. 1040ez2012 Did your locality impose a local general sales tax in 2006? Residents of California, Nevada, and Texarkana, Arkansas, see page 3 of the instructions             No. 1040ez2012 Skip lines 3 through 5, enter -0- on line 6, and go to line 7             Yes. 1040ez2012 Enter your local general sales tax rate, but omit the percentage sign. 1040ez2012 For example, if your local general sales tax rate was 2. 1040ez2012 5%, enter 2. 1040ez2012 5. 1040ez2012 If your local general sales tax rate changed or you lived in more than one locality in the same state during 2006, see page 3 of the instructions. 1040ez2012 (If you do not know your local general sales tax rate, contact your local government. 1040ez2012 ) 3. 1040ez2012 . 1040ez2012       4. 1040ez2012 Did you enter -0- on line 2 above?             No. 1040ez2012 Skip lines 4 and 5 and go to line 6             Yes. 1040ez2012 Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. 1040ez2012 For example, if your state general sales tax rate is 6%, enter 6. 1040ez2012 0 4. 1040ez2012 . 1040ez2012       5. 1040ez2012 Divide line 3 by line 4. 1040ez2012 Enter the result as a decimal (rounded to at least three places) 5. 1040ez2012 . 1040ez2012       6. 1040ez2012 Did you enter -0- on line 2 above?             No. 1040ez2012 Multiply line 2 by line 3   6. 1040ez2012 $     Yes. 1040ez2012 Multiply line 1 by line 5. 1040ez2012 If you lived in more than one locality in the same state during 2006, see page 4 of the instructions           7. 1040ez2012 Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the instructions) 7. 1040ez2012 $   8. 1040ez2012 Deduction for general sales taxes. 1040ez2012 Add lines 1, 6, and 7. 1040ez2012 Enter the result here and the total from all your state and local general sales tax deduction worksheets, if you completed more than one, on Schedule A, line 5. 1040ez2012 Be sure to enter “ST” on the dotted line to the left of the entry space 8. 1040ez2012 $     Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. 1040ez2012    If you lived in the same state for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional state sales tax table for your state on page 5 or 6. 1040ez2012 Read down the “At least-But less than” columns for your state and find the line that includes your 2006 income. 1040ez2012 If married filing separately, do not include your spouse's income. 1040ez2012 Your 2006 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. 1040ez2012 Tax-exempt interest. 1040ez2012 Veterans' benefits. 1040ez2012 Nontaxable combat pay. 1040ez2012 Workers' compensation. 1040ez2012 Nontaxable part of social security and railroad retirement benefits. 1040ez2012 Nontaxable part of IRA, pension, or annuity distributions. 1040ez2012 Do not include rollovers. 1040ez2012 Public assistance payments. 1040ez2012 The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. 1040ez2012 Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. 1040ez2012 What if you lived in more than one state?    If you lived in more than one state during 2006, look up the table amount for each state using the above rules. 1040ez2012 If there is no table for your state, the table amount is considered to be zero. 1040ez2012 Multiply the table amount for each state you lived in by a fraction. 1040ez2012 The numerator of the fraction is the number of days you lived in the state during 2006 and the denominator is the total number of days in the year (365). 1040ez2012 Enter the total of the prorated table amounts for each state on line 1. 1040ez2012 However, if you also lived in a locality during 2006 that imposed a local general sales tax, do not enter the total on line 1. 1040ez2012 Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. 1040ez2012 Example. 1040ez2012 You lived in State A from January 1 through August 31, 2006 (243 days), and in State B from September 1 through December 31, 2006 (122 days). 1040ez2012 The table amount for State A is $500. 1040ez2012 The table amount for State B is $400. 1040ez2012 You would figure your state general sales tax as follows. 1040ez2012 State A: $500 x 243/365 = $333   State B: $400 x 122/365 = 134   Total = $467   If none of the localities in which you lived during 2006 imposed a local general sales tax, enter $467 on line 1 of your worksheet. 1040ez2012 Otherwise, complete a separate worksheet for State A and State B. 1040ez2012 Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. 1040ez2012 Line 2. 1040ez2012   If you checked the “No” box, enter -0- on line 2, and go to line 3. 1040ez2012 If you checked the “Yes” box and lived in the same locality for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional local sales tax table for your locality on page 7. 1040ez2012 Read down the “At least-But less than” columns for your locality and find the line that includes your 2006 income. 1040ez2012 See the line 1 instructions on this page to figure your 2006 income. 1040ez2012 The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. 1040ez2012 Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. 1040ez2012 What if you lived in more than one locality?   If you lived in more than one locality during 2006, look up the table amount for each locality using the above rules. 1040ez2012 If there is no table for your locality, the table amount is considered to be zero. 1040ez2012 Multiply the table amount for each locality you lived in by a fraction. 1040ez2012 The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). 1040ez2012 If you lived in more than one locality in the same state and the local general sales tax rate was the same for each locality, enter the total of the prorated table amounts for each locality in that state on line 2. 1040ez2012 Otherwise, complete a separate worksheet for lines 2 through 6 for each locality and enter each prorated table amount on line 2 of the applicable worksheet. 1040ez2012 Example. 1040ez2012 You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). 1040ez2012 The table amount for Locality 1 is $100. 1040ez2012 The table amount for Locality 2 is $150. 1040ez2012 You would figure the amount to enter on line 2 as follows. 1040ez2012 Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. 1040ez2012 Locality 1: $100 x 243/365 = $67   Locality 2: $150 x 122/365 = 50   Total = $117   Line 3. 1040ez2012   If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7. 1040ez2012 25%. 1040ez2012 Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7. 1040ez2012 25%. 1040ez2012   If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6. 1040ez2012 5%. 1040ez2012 Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6. 1040ez2012 5%. 1040ez2012   If you lived in Texarkana, Arkansas, check the “Yes” box and enter “4. 1040ez2012 0” on line 3. 1040ez2012 Your local general sales tax rate of 4. 1040ez2012 0% includes the additional 1. 1040ez2012 0% Arkansas state sales tax rate for Texarkana and the 1. 1040ez2012 5% sales tax rate for Miller County. 1040ez2012 What if your local general sales tax rate changed during 2006?    If you checked the “Yes” box and your local general sales tax rate changed during 2006, figure the rate to enter on line 3 as follows. 1040ez2012 Multiply each tax rate for the period it was in effect by a fraction. 1040ez2012 The numerator of the fraction is the number of days the rate was in effect during 2006 and the denominator is the total number of days in the year (365). 1040ez2012 Enter the total of the prorated tax rates on line 3. 1040ez2012 Example. 1040ez2012 Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2006 (273 days). 1040ez2012 The rate increased to 1. 1040ez2012 75% for the period from October 1 through December 31, 2006 (92 days). 1040ez2012 You would enter “1. 1040ez2012 189” on line 3, figured as follows. 1040ez2012 January 1 - September 30: 1. 1040ez2012 00 x 273/365 = 0. 1040ez2012 748   October 1 - December 31: 1. 1040ez2012 75 x 92/365 = 0. 1040ez2012 441   Total = 1. 1040ez2012 189   What if you lived in more than one locality in the same state during 2006?    Complete a separate worksheet for lines 2 through 6 for each locality in your state if you lived in more than one locality in the same state during 2006 and either of the following applies. 1040ez2012 Each locality did not have the same local general sales tax rate. 1040ez2012 You lived in Texarkana, AR, or Los Angeles County, CA. 1040ez2012   To figure the amount to enter on line 3 of the worksheet for each locality in which you lived (except a locality for which you used the table on page 7 to figure your local general sales tax deduction), multiply the local general sales tax rate by a fraction. 1040ez2012 The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). 1040ez2012 Example. 1040ez2012 You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). 1040ez2012 The local general sales tax rate for Locality 1 is 1%. 1040ez2012 The rate for Locality 2 is 1. 1040ez2012 75%. 1040ez2012 You would enter “0. 1040ez2012 666” on line 3 for the Locality 1 worksheet and “0. 1040ez2012 585” for the Locality 2 worksheet, figured as follows. 1040ez2012 Locality 1: 1. 1040ez2012 00 x 243/365 = 0. 1040ez2012 666   Locality 2: 1. 1040ez2012 75 x 122/365 = 0. 1040ez2012 585   Line 6. 1040ez2012   If you lived in more than one locality in the same state during 2006, you should have completed line 1 only on the first worksheet for that state and separate worksheets for lines 2 through 6 for any other locality within that state in which you lived during 2006. 1040ez2012 If you checked the “Yes” box on line 6 of any of those worksheets, multiply line 5 of that worksheet by the amount that you entered on line 1 for that state on the first worksheet. 1040ez2012 Line 7. 1040ez2012    Enter on line 7 any state and local general sales taxes paid on the following specified items. 1040ez2012 If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. 1040ez2012 A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). 1040ez2012 Also include any state and local general sales taxes paid for a leased motor vehicle. 1040ez2012 If the state sales tax rate on these items is higher than the general sales tax rate, only include the amount of tax you would have paid at the general sales tax rate. 1040ez2012 An aircraft or boat, if the tax rate was the same as the general sales tax rate. 1040ez2012 A home (including a mobile home or prefabricated home) or substantial addition to or major renovation of a home, but only if the tax rate was the same as the general sales tax rate and any of the following applies. 1040ez2012 Your state or locality imposes a general sales tax directly on the sale of a home or on the cost of a substantial addition or major renovation. 1040ez2012 You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. 1040ez2012 Under your state law, your contractor is considered your agent in the construction of the home or substantial addition or the performance of a major renovation. 1040ez2012 The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. 1040ez2012 In this case, you will be considered to have purchased any items subject to a sales tax and to have paid the sales tax directly. 1040ez2012   Do not include sales taxes paid on items used in your trade or business. 1040ez2012 If you received a refund of state or local general sales taxes in 2006, see Refund of general sales taxes on page 1. 1040ez2012 Prev  Up  Next   Home   More Online Publications