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1040x online free 5. 1040x online free   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. 1040x online free Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. 1040x online free Free help with your tax return. 1040x online free    Free help in preparing your return is available nationwide from IRS-certified volunteers. 1040x online free The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. 1040x online free The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 1040x online free Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040x online free Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 1040x online free To find the nearest VITA or TCE site, visit IRS. 1040x online free gov or call 1-800-906-9887. 1040x online free   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040x online free To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040x online free aarp. 1040x online free org/money/taxaide or call 1-888-227-7669. 1040x online free   For more information on these programs, go to IRS. 1040x online free gov and enter “VITA” in the search box. 1040x online free Internet. 1040x online free IRS. 1040x online free gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. 1040x online free Apply for an Employer Identification Number (EIN). 1040x online free Go to IRS. 1040x online free gov and enter Apply for an EIN in the search box. 1040x online free Request an Electronic Filing PIN by going to IRS. 1040x online free gov and entering Electronic Filing PIN in the search box. 1040x online free Check the status of your 2013 refund with Where's My Refund? Go to IRS. 1040x online free gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040x online free If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040x online free Check the status of your amended return. 1040x online free Go to IRS. 1040x online free gov and enter Where's My Amended Return in the search box. 1040x online free Download forms, instructions, and publications, including some accessible versions. 1040x online free Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. 1040x online free gov or IRS2Go. 1040x online free Tax return and tax account transcripts are generally available for the current year and past three years. 1040x online free Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040x online free gov. 1040x online free Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 1040x online free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040x online free gov. 1040x online free Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. 1040x online free gov or IRS2Go. 1040x online free Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. 1040x online free An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. 1040x online free Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. 1040x online free If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. 1040x online free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1040x online free Locate the nearest volunteer help site with the VITA Locator Tool on IRS. 1040x online free gov. 1040x online free Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040x online free The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 1040x online free Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. 1040x online free AARP offers the Tax-Aide counseling program as part of the TCE program. 1040x online free Visit AARP's website to find the nearest Tax-Aide location. 1040x online free Research your tax questions. 1040x online free Search publications and instructions by topic or keyword. 1040x online free Read the Internal Revenue Code, regulations, or other official guidance. 1040x online free Read Internal Revenue Bulletins. 1040x online free Sign up to receive local and national tax news by email. 1040x online free Phone. 1040x online free You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1040x online free Download the free IRS2Go mobile app from the iTunes app store or from Google Play. 1040x online free Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 1040x online free Call to locate the nearest volunteer help site, 1-800-906-9887. 1040x online free Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040x online free The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 1040x online free Most VITA and TCE sites offer free electronic filing. 1040x online free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 1040x online free Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 1040x online free Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. 1040x online free The automated Where's My Refund? information is available 24 hours a day, 7 days a week. 1040x online free If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040x online free Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 1040x online free Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040x online free Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 1040x online free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 1040x online free Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). 1040x online free You should receive your order within 10 business days. 1040x online free Call to order transcripts of your tax returns or tax account, 1-800-908-9946. 1040x online free Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. 1040x online free Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. 1040x online free Call to ask tax questions, 1-800-829-1040. 1040x online free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 1040x online free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 1040x online free These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. 1040x online free gsa. 1040x online free gov/fedrelay. 1040x online free Walk-in. 1040x online free You can find a selection of forms, publications and services — in-person, face-to-face. 1040x online free Products. 1040x online free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040x online free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040x online free Services. 1040x online free You can walk in to your local TAC most business days for personal, face-to-face tax help. 1040x online free An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 1040x online free If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. 1040x online free No appointment is necessary—just walk in. 1040x online free Before visiting, check www. 1040x online free irs. 1040x online free gov/localcontacts for hours of operation and services provided. 1040x online free Mail. 1040x online free You can send your order for forms, instructions, and publications to the address below. 1040x online free You should receive a response within 10 business days after your request is received. 1040x online free  Internal Revenue Service 1201 N. 1040x online free Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. 1040x online free    The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040x online free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 1040x online free What can TAS do for you?    We can offer you free help with IRS problems that you can't resolve on your own. 1040x online free We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 1040x online free You face (or your business is facing) an immediate threat of adverse action. 1040x online free You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 1040x online free   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 1040x online free Here's why we can help: TAS is an independent organization within the IRS. 1040x online free Our advocates know how to work with the IRS. 1040x online free Our services are free and tailored to meet your needs. 1040x online free We have offices in every state, the District of Columbia, and Puerto Rico. 1040x online free How can you reach us?    If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. 1040x online free irs. 1040x online free gov/advocate, or call us toll-free at 1-877-777-4778. 1040x online free How else does TAS help taxpayers?    TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 1040x online free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 1040x online free irs. 1040x online free gov/sams. 1040x online free Low Income Taxpayer Clinics. 1040x online free    Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. 1040x online free Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 1040x online free Visit www. 1040x online free TaxpayerAdvocate. 1040x online free irs. 1040x online free gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 1040x online free Prev  Up  Next   Home   More Online Publications
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SOI Tax Stats - SOI Projects, Contacts, and Public Release Information

Back to Tax Stats

Statistics of Income Projects and Contacts (PDF, revised March 2014)

This document contains a complete listing of Projects and Contacts for SOI’s current and future releases. Here you will find the project name and primary contact, program content, and projected date for public release.

Please contact the Statistical Information Service with questions.

The IRS Statistics of Income Division (SOI) produces data compiled from samples of tax and information returns filed with the IRS. A variety of Federal agencies, academics, researchers, and the general public use the information we gather, analyze, and publish to study tax policy, project tax revenues, and to estimate the overall impact and their effects on tax law changes.

Page Last Reviewed or Updated: 24-Mar-2014

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1040x online free 22. 1040x online free   Taxes Table of Contents IntroductionIndian tribal government. 1040x online free Useful Items - You may want to see: Tests To Deduct Any Tax Income TaxesState and Local Income Taxes Foreign Income Taxes General Sales TaxesMotor vehicles. 1040x online free Real Estate TaxesReal estate taxes for prior years. 1040x online free Examples. 1040x online free Form 1099-S. 1040x online free Real Estate-Related Items You Cannot Deduct Personal Property Taxes Taxes and Fees You Cannot Deduct Where To Deduct Introduction This chapter discusses which taxes you can deduct if you itemize deductions on Schedule A (Form 1040). 1040x online free It also explains which taxes you can deduct on other schedules or forms and which taxes you cannot deduct. 1040x online free This chapter covers the following topics. 1040x online free Income taxes (federal, state, local, and foreign). 1040x online free General sales taxes (state and local). 1040x online free Real estate taxes (state, local, and foreign). 1040x online free Personal property taxes (state and local). 1040x online free Taxes and fees you cannot deduct. 1040x online free Use Table 22-1 as a guide to determine which taxes you can deduct. 1040x online free The end of the chapter contains a section that explains which forms you use to deduct different types of taxes. 1040x online free Business taxes. 1040x online free   You can deduct certain taxes only if they are ordinary and necessary expenses of your trade or business or of producing income. 1040x online free For information on these taxes, see Publication 535, Business Expenses. 1040x online free State or local taxes. 1040x online free   These are taxes imposed by the 50 states, U. 1040x online free S. 1040x online free possessions, or any of their political subdivisions (such as a county or city), or by the District of Columbia. 1040x online free Indian tribal government. 1040x online free   An Indian tribal government recognized by the Secretary of the Treasury as performing substantial government functions will be treated as a state for purposes of claiming a deduction for taxes. 1040x online free Income taxes, real estate taxes, and personal property taxes imposed by that Indian tribal government (or by any of its subdivisions that are treated as political subdivisions of a state) are deductible. 1040x online free General sales taxes. 1040x online free   These are taxes imposed at one rate on retail sales of a broad range of classes of items. 1040x online free Foreign taxes. 1040x online free   These are taxes imposed by a foreign country or any of its political subdivisions. 1040x online free Useful Items - You may want to see: Publication 514 Foreign Tax Credit for Individuals 530 Tax Information for Homeowners Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule E (Form 1040) Supplemental Income and Loss 1116 Foreign Tax Credit Tests To Deduct Any Tax The following two tests must be met for you to deduct any tax. 1040x online free The tax must be imposed on you. 1040x online free You must pay the tax during your tax year. 1040x online free The tax must be imposed on you. 1040x online free   In general, you can deduct only taxes imposed on you. 1040x online free   Generally, you can deduct property taxes only if you are an owner of the property. 1040x online free If your spouse owns the property and pays the real estate taxes, the taxes are deductible on your spouse's separate return or on your joint return. 1040x online free You must pay the tax during your tax year. 1040x online free   If you are a cash basis taxpayer, you can deduct only those taxes you actually paid during your tax year. 1040x online free If you pay your taxes by check, the day you mail or deliver the check is the date of payment, provided the check is honored by the financial institution. 1040x online free If you use a pay-by-phone account (such as a credit card or electronic funds withdrawal), the date reported on the statement of the financial institution showing when payment was made is the date of payment. 1040x online free If you contest a tax liability and are a cash basis taxpayer, you can deduct the tax only in the year you actually pay it (or transfer money or other property to provide for satisfaction of the contested liability). 1040x online free See Publication 538, Accounting Periods and Methods, for details. 1040x online free    If you use an accrual method of accounting, see Publication 538 for more information. 1040x online free Income Taxes This section discusses the deductibility of state and local income taxes (including employee contributions to state benefit funds) and foreign income taxes. 1040x online free State and Local Income Taxes You can deduct state and local income taxes. 1040x online free However, you can elect to deduct state and local general sales taxes instead of state and local income taxes. 1040x online free See General Sales Taxes , later. 1040x online free Exception. 1040x online free    You cannot deduct state and local income taxes you pay on income that is exempt from federal income tax, unless the exempt income is interest income. 1040x online free For example, you cannot deduct the part of a state's income tax that is on a cost-of-living allowance exempt from federal income tax. 1040x online free What To Deduct Your deduction may be for withheld taxes, estimated tax payments, or other tax payments as follows. 1040x online free Withheld taxes. 1040x online free   You can deduct state and local income taxes withheld from your salary in the year they are withheld. 1040x online free Your Form(s) W-2 will show these amounts. 1040x online free Forms W-2G, 1099-G, 1099-R, and 1099-MISC may also show state and local income taxes withheld. 1040x online free Estimated tax payments. 1040x online free   You can deduct estimated tax payments you made during the year to a state or local government. 1040x online free However, you must have a reasonable basis for making the estimated tax payments. 1040x online free Any estimated state or local tax payments that are not made in good faith at the time of payment are not deductible. 1040x online free For example, you made an estimated state income tax payment. 1040x online free However, the estimate of your state tax liability shows that you will get a refund of the full amount of your estimated payment. 1040x online free You had no reasonable basis to believe you had any additional liability for state income taxes and you cannot deduct the estimated tax payment. 1040x online free Refund applied to taxes. 1040x online free   You can deduct any part of a refund of prior-year state or local income taxes that you chose to have credited to your 2013 estimated state or local income taxes. 1040x online free    Do not reduce your deduction by either of the following items. 1040x online free Any state or local income tax refund (or credit) you expect to receive for 2013. 1040x online free Any refund of (or credit for) prior-year state and local income taxes you actually received in 2013. 1040x online free   However, part or all of this refund (or credit) may be taxable. 1040x online free See Refund (or credit) of state or local income taxes , later. 1040x online free Separate federal returns. 1040x online free   If you and your spouse file separate state, local, and federal income tax returns, you each can deduct on your federal return only the amount of your own state and local income tax that you paid during the tax year. 1040x online free Joint state and local returns. 1040x online free   If you and your spouse file joint state and local returns and separate federal returns, each of you can deduct on your separate federal return a part of the total state and local income taxes paid during the tax year. 1040x online free You can deduct only the amount of the total taxes that is proportionate to your gross income compared to the combined gross income of you and your spouse. 1040x online free However, you cannot deduct more than the amount you actually paid during the year. 1040x online free You can avoid this calculation if you and your spouse are jointly and individually liable for the full amount of the state and local income taxes. 1040x online free If so, you and your spouse can deduct on your separate federal returns the amount you each actually paid. 1040x online free Joint federal return. 1040x online free   If you file a joint federal return, you can deduct the total of the state and local income taxes both of you paid. 1040x online free Contributions to state benefit funds. 1040x online free    As an employee, you can deduct mandatory contributions to state benefit funds withheld from your wages that provide protection against loss of wages. 1040x online free For example, certain states require employees to make contributions to state funds providing disability or unemployment insurance benefits. 1040x online free Mandatory payments made to the following state benefit funds are deductible as state income taxes on Schedule A (Form 1040), line 5. 1040x online free Alaska Unemployment Compensation Fund. 1040x online free California Nonoccupational Disability Benefit Fund. 1040x online free New Jersey Nonoccupational Disability Benefit Fund. 1040x online free New Jersey Unemployment Compensation Fund. 1040x online free New York Nonoccupational Disability Benefit Fund. 1040x online free Pennsylvania Unemployment Compensation Fund. 1040x online free Rhode Island Temporary Disability Benefit Fund. 1040x online free Washington State Supplemental Workmen's Compensation Fund. 1040x online free    Employee contributions to private or voluntary disability plans are not deductible. 1040x online free Refund (or credit) of state or local income taxes. 1040x online free   If you receive a refund of (or credit for) state or local income taxes in a year after the year in which you paid them, you may have to include the refund in income on Form 1040, line 10, in the year you receive it. 1040x online free This includes refunds resulting from taxes that were overwithheld, applied from a prior year return, not figured correctly, or figured again because of an amended return. 1040x online free If you did not itemize your deductions in the previous year, do not include the refund in income. 1040x online free If you deducted the taxes in the previous year, include all or part of the refund on Form 1040, line 10, in the year you receive the refund. 1040x online free For a discussion of how much to include, see Recoveries in chapter 12. 1040x online free Foreign Income Taxes Generally, you can take either a deduction or a credit for income taxes imposed on you by a foreign country or a U. 1040x online free S. 1040x online free possession. 1040x online free However, you cannot take a deduction or credit for foreign income taxes paid on income that is exempt from U. 1040x online free S. 1040x online free tax under the foreign earned income exclusion or the foreign housing exclusion. 1040x online free For information on these exclusions, see Publication 54, Tax Guide for U. 1040x online free S. 1040x online free Citizens and Resident Aliens Abroad. 1040x online free For information on the foreign tax credit, see Publication 514. 1040x online free General Sales Taxes You can elect to deduct state and local general sales taxes, instead of state and local income taxes, as an itemized deduction on Schedule A (Form 1040), line 5b. 1040x online free You can use either your actual expenses or the state and local sales tax tables to figure your sales tax deduction. 1040x online free Actual expenses. 1040x online free   Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) if the tax rate was the same as the general sales tax rate. 1040x online free 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. 1040x online free 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. 1040x online free If you use the actual expenses method, you must have receipts to show the general sales taxes paid. 1040x online free Do not include sales taxes paid on items used in your trade or business. 1040x online free Motor vehicles. 1040x online free   For purposes of this section, motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. 1040x online free This also includes sales taxes on a leased motor vehicle, but not on vehicles used in your trade or business. 1040x online free Optional sales tax tables. 1040x online free   Instead of using your actual expenses, you can figure your state and local general sales tax deduction using the state and local sales tax tables in the Instructions for Schedule A (Form 1040). 1040x online free You may also be able to add the state and local general sales taxes paid on certain specified items. 1040x online free   Your applicable table amount is based on the state where you live, your income, and the number of exemptions claimed on your tax return. 1040x online free Your income is your adjusted gross income plus any nontaxable items such as the following. 1040x online free Tax-exempt interest. 1040x online free Veterans' benefits. 1040x online free Nontaxable combat pay. 1040x online free Workers' compensation. 1040x online free Nontaxable part of social security and railroad retirement benefits. 1040x online free Nontaxable part of IRA, pension, or annuity distributions, excluding rollovers. 1040x online free Public assistance payments. 1040x online free If you lived in different states during the same tax year, you must prorate your applicable table amount for each state based on the days you lived in each state. 1040x online free See the Instructions for Schedule A (Form 1040), line 5, for details. 1040x online free Real Estate Taxes Deductible real estate taxes are any state, local, or foreign taxes on real property levied for the general public welfare. 1040x online free You can deduct these taxes only if they are based on the assessed value of the real property and charged uniformly against all property under the jurisdiction of the taxing authority. 1040x online free Deductible real estate taxes generally do not include taxes charged for local benefits and improvements that increase the value of the property. 1040x online free They also do not include itemized charges for services (such as trash collection) assessed against specific property or certain people, even if the charge is paid to the taxing authority. 1040x online free For more information about taxes and charges that are not deductible, see Real Estate-Related Items You Cannot Deduct , later. 1040x online free Tenant-shareholders in a cooperative housing corporation. 1040x online free   Generally, if you are a tenant-stockholder in a cooperative housing corporation, you can deduct the amount paid to the corporation that represents your share of the real estate taxes the corporation paid or incurred for your dwelling unit. 1040x online free The corporation should provide you with a statement showing your share of the taxes. 1040x online free For more information, see Special Rules for Cooperatives in Publication 530. 1040x online free Division of real estate taxes between buyers and sellers. 1040x online free   If you bought or sold real estate during the year, the real estate taxes must be divided between the buyer and the seller. 1040x online free   The buyer and the seller must divide the real estate taxes according to the number of days in the real property tax year (the period to which the tax is imposed relates) that each owned the property. 1040x online free The seller is treated as paying the taxes up to, but not including, the date of sale. 1040x online free The buyer is treated as paying the taxes beginning with the date of sale. 1040x online free This applies regardless of the lien dates under local law. 1040x online free Generally, this information is included on the settlement statement provided at the closing. 1040x online free    If you (the seller) cannot deduct taxes until they are paid because you use the cash method of accounting, and the buyer of your property is personally liable for the tax, you are considered to have paid your part of the tax at the time of the sale. 1040x online free This lets you deduct the part of the tax to the date of sale even though you did not actually pay it. 1040x online free However, you must also include the amount of that tax in the selling price of the property. 1040x online free The buyer must include the same amount in his or her cost of the property. 1040x online free   You figure your deduction for taxes on each property bought or sold during the real property tax year as follows. 1040x online free Worksheet 22-1. 1040x online free Figuring Your Real Estate Tax Deduction 1. 1040x online free Enter the total real estate taxes for the real property tax year   2. 1040x online free Enter the number of days in the real property tax year that you owned the property   3. 1040x online free Divide line 2 by 365 (for leap years, divide line 2 by 366) . 1040x online free 4. 1040x online free Multiply line 1 by line 3. 1040x online free This is your deduction. 1040x online free Enter it on Schedule A (Form 1040), line 6   Note. 1040x online free Repeat steps 1 through 4 for each property you bought or sold during the real property tax year. 1040x online free Your total deduction is the sum of the line 4 amounts for all of the properties. 1040x online free Real estate taxes for prior years. 1040x online free   Do not divide delinquent taxes between the buyer and seller if the taxes are for any real property tax year before the one in which the property is sold. 1040x online free Even if the buyer agrees to pay the delinquent taxes, the buyer cannot deduct them. 1040x online free The buyer must add them to the cost of the property. 1040x online free The seller can deduct these taxes paid by the buyer. 1040x online free However, the seller must include them in the selling price. 1040x online free Examples. 1040x online free   The following examples illustrate how real estate taxes are divided between buyer and seller. 1040x online free Example 1. 1040x online free Dennis and Beth White's real property tax year for both their old home and their new home is the calendar year, with payment due August 1. 1040x online free The tax on their old home, sold on May 7, was $620. 1040x online free The tax on their new home, bought on May 3, was $732. 1040x online free Dennis and Beth are considered to have paid a proportionate share of the real estate taxes on the old home even though they did not actually pay them to the taxing authority. 1040x online free On the other hand, they can claim only a proportionate share of the taxes they paid on their new property even though they paid the entire amount. 1040x online free Dennis and Beth owned their old home during the real property tax year for 126 days (January 1 to May 6, the day before the sale). 1040x online free They figure their deduction for taxes on their old home as follows. 1040x online free Worksheet 22-1. 1040x online free Figuring Your Real Estate Tax Deduction — Taxes on Old Home 1. 1040x online free Enter the total real estate taxes for the real property tax year $620 2. 1040x online free Enter the number of days in the real property tax year that you owned the property 126 3. 1040x online free Divide line 2 by 365 (for leap years, divide line 2 by 366) . 1040x online free 3452 4. 1040x online free Multiply line 1 by line 3. 1040x online free This is your deduction. 1040x online free Enter it on Schedule A (Form 1040), line 6 $214 Since the buyers of their old home paid all of the taxes, Dennis and Beth also include the $214 in the selling price of the old home. 1040x online free (The buyers add the $214 to their cost of the home. 1040x online free ) Dennis and Beth owned their new home during the real property tax year for 243 days (May 3 to December 31, including their date of purchase). 1040x online free They figure their deduction for taxes on their new home as follows. 1040x online free Worksheet 22-1. 1040x online free Figuring Your Real Estate Tax Deduction — Taxes on New Home 1. 1040x online free Enter the total real estate taxes for the real property tax year $732 2. 1040x online free Enter the number of days in the real property tax year that you owned the property 243 3. 1040x online free Divide line 2 by 365 (for leap years, divide line 2 by 366) . 1040x online free 6658 4. 1040x online free Multiply line 1 by line 3. 1040x online free This is your deduction. 1040x online free Enter it on Schedule A (Form 1040), line 6 $487 Since Dennis and Beth paid all of the taxes on the new home, they add $245 ($732 paid less $487 deduction) to their cost of the new home. 1040x online free (The sellers add this $245 to their selling price and deduct the $245 as a real estate tax. 1040x online free ) Dennis and Beth's real estate tax deduction for their old and new homes is the sum of $214 and $487, or $701. 1040x online free They will enter this amount on Schedule A (Form 1040), line 6. 1040x online free Example 2. 1040x online free George and Helen Brown bought a new home on May 3, 2013. 1040x online free Their real property tax year for the new home is the calendar year. 1040x online free Real estate taxes for 2012 were assessed in their state on January 1, 2013. 1040x online free The taxes became due on May 31, 2013, and October 31, 2013. 1040x online free The Browns agreed to pay all taxes due after the date of purchase. 1040x online free Real estate taxes for 2012 were $680. 1040x online free They paid $340 on May 31, 2013, and $340 on October 31, 2013. 1040x online free These taxes were for the 2012 real property tax year. 1040x online free The Browns cannot deduct them since they did not own the property until 2013. 1040x online free Instead, they must add $680 to the cost of their new home. 1040x online free In January 2014, the Browns receive their 2013 property tax statement for $752, which they will pay in 2014. 1040x online free The Browns owned their new home during the 2013 real property tax year for 243 days (May 3 to December 31). 1040x online free They will figure their 2014 deduction for taxes as follows. 1040x online free Worksheet 22-1. 1040x online free Figuring Your Real Estate Tax Deduction — Taxes on New Home 1. 1040x online free Enter the total real estate taxes for the real property tax year $752 2. 1040x online free Enter the number of days in the real property tax year that you owned the property 243 3. 1040x online free Divide line 2 by 365 (for leap years, divide line 2 by 366) . 1040x online free 6658 4. 1040x online free Multiply line 1 by line 3. 1040x online free This is your deduction. 1040x online free Claim it on Schedule A (Form 1040), line 6 $501 The remaining $251 ($752 paid less $501 deduction) of taxes paid in 2014, along with the $680 paid in 2013, is added to the cost of their new home. 1040x online free Because the taxes up to the date of sale are considered paid by the seller on the date of sale, the seller is entitled to a 2013 tax deduction of $931. 1040x online free This is the sum of the $680 for 2012 and the $251 for the 122 days the seller owned the home in 2013. 1040x online free The seller must also include the $931 in the selling price when he or she figures the gain or loss on the sale. 1040x online free The seller should contact the Browns in January 2014 to find out how much real estate tax is due for 2013. 1040x online free Form 1099-S. 1040x online free   For certain sales or exchanges of real estate, the person responsible for closing the sale (generally the settlement agent) prepares Form 1099-S, Proceeds From Real Estate Transactions, to report certain information to the IRS and to the seller of the property. 1040x online free Box 2 of Form 1099-S is for the gross proceeds from the sale and should include the portion of the seller's real estate tax liability that the buyer will pay after the date of sale. 1040x online free The buyer includes these taxes in the cost basis of the property, and the seller both deducts this amount as a tax paid and includes it in the sales price of the property. 1040x online free   For a real estate transaction that involves a home, any real estate tax the seller paid in advance but that is the liability of the buyer appears on Form 1099-S, box 5. 1040x online free The buyer deducts this amount as a real estate tax, and the seller reduces his or her real estate tax deduction (or includes it in income) by the same amount. 1040x online free See Refund (or rebate) , later. 1040x online free Taxes placed in escrow. 1040x online free   If your monthly mortgage payment includes an amount placed in escrow (put in the care of a third party) for real estate taxes, you may not be able to deduct the total amount placed in escrow. 1040x online free You can deduct only the real estate tax that the third party actually paid to the taxing authority. 1040x online free If the third party does not notify you of the amount of real estate tax that was paid for you, contact the third party or the taxing authority to find the proper amount to show on your return. 1040x online free Tenants by the entirety. 1040x online free   If you and your spouse held property as tenants by the entirety and you file separate federal returns, each of you can deduct only the taxes each of you paid on the property. 1040x online free Divorced individuals. 1040x online free   If your divorce or separation agreement states that you must pay the real estate taxes for a home owned by you and your spouse, part of your payments may be deductible as alimony and part as real estate taxes. 1040x online free See Taxes and insurance in chapter 18 for more information. 1040x online free Ministers' and military housing allowances. 1040x online free   If you are a minister or a member of the uniformed services and receive a housing allowance that you can exclude from income, you still can deduct all of the real estate taxes you pay on your home. 1040x online free Refund (or rebate). 1040x online free   If you received a refund or rebate in 2013 of real estate taxes you paid in 2013, you must reduce your deduction by the amount refunded to you. 1040x online free If you received a refund or rebate in 2013 of real estate taxes you deducted in an earlier year (either as an itemized deduction or an increase to your standard deduction), you generally must include the refund or rebate in income in the year you receive it. 1040x online free However, the amount you include in income is limited to the amount of the deduction that reduced your tax in the earlier year. 1040x online free For more information, see Recoveries in chapter 12. 1040x online free Table 22-1. 1040x online free Which Taxes Can You Deduct? Type of Tax You Can Deduct You Cannot Deduct Fees and Charges Fees and charges that are expenses of your trade or business or of producing income. 1040x online free Fees and charges that are not expenses of your trade or business or of producing income, such as fees for driver's licenses, car inspections, parking, or charges for water bills (see Taxes and Fees You Cannot Deduct ). 1040x online free     Fines and penalties. 1040x online free Income Taxes State and local income taxes. 1040x online free Federal income taxes. 1040x online free   Foreign income taxes. 1040x online free     Employee contributions to state funds listed under Contributions to state benefit funds . 1040x online free Employee contributions to private or voluntary disability plans. 1040x online free     State and local general sales taxes if you choose to deduct state and local income taxes. 1040x online free General Sales Taxes State and local general sales taxes, including compensating use taxes. 1040x online free State and local income taxes if you choose to deduct state and local general sales taxes. 1040x online free Other Taxes Taxes that are expenses of your trade or business. 1040x online free Federal excise taxes, such as tax on gasoline, that are not expenses of your trade or business or of producing income. 1040x online free   Taxes on property producing rent or royalty income. 1040x online free Per capita taxes. 1040x online free   Occupational taxes. 1040x online free See chapter 28. 1040x online free     One-half of self-employment tax paid. 1040x online free   Personal Property Taxes State and local personal property taxes. 1040x online free Customs duties that are not expenses of your trade or business or of producing income. 1040x online free Real Estate Taxes State and local real estate taxes. 1040x online free Real estate taxes that are treated as imposed on someone else (see Division of real estate taxes between buyers and sellers ). 1040x online free   Foreign real estate taxes. 1040x online free Taxes for local benefits (with exceptions). 1040x online free See Real Estate-Related Items You Cannot Deduct . 1040x online free   Tenant's share of real estate taxes paid by  cooperative housing corporation. 1040x online free Trash and garbage pickup fees (with exceptions). 1040x online free See Real Estate-Related Items You Cannot Deduct . 1040x online free     Rent increase due to higher real estate taxes. 1040x online free     Homeowners' association charges. 1040x online free Real Estate-Related Items You Cannot Deduct Payments for the following items generally are not deductible as real estate taxes. 1040x online free Taxes for local benefits. 1040x online free Itemized charges for services (such as trash and garbage pickup fees). 1040x online free Transfer taxes (or stamp taxes). 1040x online free Rent increases due to higher real estate taxes. 1040x online free Homeowners' association charges. 1040x online free Taxes for local benefits. 1040x online free   Deductible real estate taxes generally do not include taxes charged for local benefits and improvements tending to increase the value of your property. 1040x online free These include assessments for streets, sidewalks, water mains, sewer lines, public parking facilities, and similar improvements. 1040x online free You should increase the basis of your property by the amount of the assessment. 1040x online free   Local benefit taxes are deductible only if they are for maintenance, repair, or interest charges related to those benefits. 1040x online free If only a part of the taxes is for maintenance, repair, or interest, you must be able to show the amount of that part to claim the deduction. 1040x online free If you cannot determine what part of the tax is for maintenance, repair, or interest, none of it is deductible. 1040x online free    Taxes for local benefits may be included in your real estate tax bill. 1040x online free If your taxing authority (or mortgage lender) does not furnish you a copy of your real estate tax bill, ask for it. 1040x online free You should use the rules above to determine if the local benefit tax is deductible. 1040x online free Contact the taxing authority if you need additional information about a specific charge on your real estate tax bill. 1040x online free Itemized charges for services. 1040x online free    An itemized charge for services assessed against specific property or certain people is not a tax, even if the charge is paid to the taxing authority. 1040x online free For example, you cannot deduct the charge as a real estate tax if it is: A unit fee for the delivery of a service (such as a $5 fee charged for every 1,000 gallons of water you use), A periodic charge for a residential service (such as a $20 per month or $240 annual fee charged to each homeowner for trash collection), or A flat fee charged for a single service provided by your government (such as a $30 charge for mowing your lawn because it was allowed to grow higher than permitted under your local ordinance). 1040x online free    You must look at your real estate tax bill to determine if any nondeductible itemized charges, such as those listed above, are included in the bill. 1040x online free If your taxing authority (or mortgage lender) does not furnish you a copy of your real estate tax bill, ask for it. 1040x online free Exception. 1040x online free   Service charges used to maintain or improve services (such as trash collection or police and fire protection) are deductible as real estate taxes if: The fees or charges are imposed at a like rate against all property in the taxing jurisdiction, The funds collected are not earmarked; instead, they are commingled with general revenue funds, and Funds used to maintain or improve services are not limited to or determined by the amount of these fees or charges collected. 1040x online free Transfer taxes (or stamp taxes). 1040x online free   Transfer taxes and similar taxes and charges on the sale of a personal home are not deductible. 1040x online free If they are paid by the seller, they are expenses of the sale and reduce the amount realized on the sale. 1040x online free If paid by the buyer, they are included in the cost basis of the property. 1040x online free Rent increase due to higher real estate taxes. 1040x online free   If your landlord increases your rent in the form of a tax surcharge because of increased real estate taxes, you cannot deduct the increase as taxes. 1040x online free Homeowners' association charges. 1040x online free   These charges are not deductible because they are imposed by the homeowners' association, rather than the state or local government. 1040x online free Personal Property Taxes Personal property tax is deductible if it is a state or local tax that is: Charged on personal property, Based only on the value of the personal property, and Charged on a yearly basis, even if it is collected more or less than once a year. 1040x online free A tax that meets the above requirements can be considered charged on personal property even if it is for the exercise of a privilege. 1040x online free For example, a yearly tax based on value qualifies as a personal property tax even if it is called a registration fee and is for the privilege of registering motor vehicles or using them on the highways. 1040x online free If the tax is partly based on value and partly based on other criteria, it may qualify in part. 1040x online free Example. 1040x online free Your state charges a yearly motor vehicle registration tax of 1% of value plus 50 cents per hundredweight. 1040x online free You paid $32 based on the value ($1,500) and weight (3,400 lbs. 1040x online free ) of your car. 1040x online free You can deduct $15 (1% × $1,500) as a personal property tax because it is based on the value. 1040x online free The remaining $17 ($. 1040x online free 50 × 34), based on the weight, is not deductible. 1040x online free Taxes and Fees You Cannot Deduct Many federal, state, and local government taxes are not deductible because they do not fall within the categories discussed earlier. 1040x online free Other taxes and fees, such as federal income taxes, are not deductible because the tax law specifically prohibits a deduction for them. 1040x online free See Table 22-1. 1040x online free Taxes and fees that are generally not deductible include the following items. 1040x online free Employment taxes. 1040x online free This includes social security, Medicare, and railroad retirement taxes withheld from your pay. 1040x online free However, one-half of self-employment tax you pay is deductible. 1040x online free In addition, the social security and other employment taxes you pay on the wages of a household worker may be included in medical expenses that you can deduct or child care expenses that allow you to claim the child and dependent care credit. 1040x online free For more information, see chapters 21 and 32. 1040x online free Estate, inheritance, legacy, or succession taxes. 1040x online free However, you can deduct the estate tax attributable to income in respect of a decedent if you, as a beneficiary, must include that income in your gross income. 1040x online free In that case, deduct the estate tax as a miscellaneous deduction that is not subject to the 2%-of-adjusted-gross-income limit. 1040x online free For more information, see Publication 559, Survivors, Executors, and Administrators. 1040x online free Federal income taxes. 1040x online free This includes income taxes withheld from your pay. 1040x online free Fines and penalties. 1040x online free You cannot deduct fines and penalties paid to a government for violation of any law, including related amounts forfeited as collateral deposits. 1040x online free Gift taxes. 1040x online free License fees. 1040x online free You cannot deduct license fees for personal purposes (such as marriage, driver's, and dog license fees). 1040x online free Per capita taxes. 1040x online free You cannot deduct state or local per capita taxes. 1040x online free Many taxes and fees other than those listed above are also nondeductible, unless they are ordinary and necessary expenses of a business or income producing activity. 1040x online free For other nondeductible items, see Real Estate-Related Items You Cannot Deduct , earlier. 1040x online free Where To Deduct You deduct taxes on the following schedules. 1040x online free State and local income taxes. 1040x online free    These taxes are deducted on Schedule A (Form 1040), line 5, even if your only source of income is from business, rents, or royalties. 1040x online free Check box a on line 5. 1040x online free General sales taxes. 1040x online free   Sales taxes are deducted on Schedule A (Form 1040), line 5. 1040x online free You must check box b on line 5. 1040x online free If you elect to deduct sales taxes, you cannot deduct state and local income taxes on Schedule A (Form 1040), line 5, box a. 1040x online free Foreign income taxes. 1040x online free   Generally, income taxes you pay to a foreign country or U. 1040x online free S. 1040x online free possession can be claimed as an itemized deduction on Schedule A (Form 1040), line 8, or as a credit against your U. 1040x online free S. 1040x online free income tax on Form 1040, line 47. 1040x online free To claim the credit, you may have to complete and attach Form 1116. 1040x online free For more information, see chapter 37, the Form 1040 instructions, or Publication 514. 1040x online free Real estate taxes and personal property taxes. 1040x online free    Real estate and personal property taxes are deducted on Schedule A (Form 1040), lines 6 and 7, respectively, unless they are paid on property used in your business, in which case they are deducted on Schedule C, Schedule C-EZ, or Schedule F (Form 1040). 1040x online free Taxes on property that produces rent or royalty income are deducted on Schedule E (Form 1040). 1040x online free Self-employment tax. 1040x online free    Deduct one-half of your self-employment tax on Form 1040, line 27. 1040x online free Other taxes. 1040x online free    All other deductible taxes are deducted on Schedule A (Form 1040), line 8. 1040x online free Prev  Up  Next   Home   More Online Publications