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2010 1040x Form

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2010 1040x Form

2010 1040x form Publication 517 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. 2010 1040x form Tax questions. 2010 1040x form Useful Items - You may want to see: What's New SE tax rate. 2010 1040x form  For 2013 and 2014, the Old Age, Survivors, and Disability Insurance (OASDI) portion of the SE tax is 12. 2010 1040x form 4%. 2010 1040x form The Medicare (HI) portion of the SE tax remains 2. 2010 1040x form 9%. 2010 1040x form As a result, the SE tax rate returns to 15. 2010 1040x form 3%. 2010 1040x form For more information, see the Instructions for Schedule SE (Form 1040). 2010 1040x form Earnings subject to social security. 2010 1040x form  For 2013, the maximum wages and self-employment income subject to social security tax increases from $110,100 to $113,700. 2010 1040x form For 2014, the maximum wages and self-employment income subject to social security tax is $117,000. 2010 1040x form Additional Medicare Tax. 2010 1040x form  Beginning in 2013, a 0. 2010 1040x form 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. 2010 1040x form For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. 2010 1040x form Modified AGI limit for traditional IRA contributions increased. 2010 1040x form  For 2013, you may be able to take an IRA deduction if you were covered by a retirement plan at work and your modified AGI is: Less than $115,000 if married filing jointly or qualifying widow(er), Less than $69,000 if single or head of household, or Less than $10,000 if married filing separately. 2010 1040x form If you file a joint return and either you or your spouse was not covered by a retirement plan at work, you may be able to take an IRA deduction if your modified AGI is less than $188,000. 2010 1040x form Modified AGI limit for Roth IRA contributions increased. 2010 1040x form  For 2013, you may be able to contribute to your Roth IRA if your modified AGI is: Less than $188,000 if married filing jointly or qualifying widow(er), Less than $127,000 if single, head of household, or married filing separately and you did not live with your spouse at any time during the year, or Less than $10,000 if married filing separately and you lived with your spouse at any time during the year. 2010 1040x form Earned income credit (EIC). 2010 1040x form  For 2013, the maximum amount of income you can earn and still claim the EIC has increased. 2010 1040x form You may be able to take the EIC if you earned less than $46,227 ($51,567 for married filing jointly) and you have three or more qualifying children; $43,038 ($48,378 for married filing jointly) and you have two qualifying children; $37,870 ($43,210 for married filing jointly) and you have one qualifying child; and $14,340 ($19,680 for married filing jointly) and you do not have any qualifying children. 2010 1040x form Reminders Future developments. 2010 1040x form . 2010 1040x form   For the latest information about developments related to Publication 517, such as legislation enacted after it was published, go to www. 2010 1040x form irs. 2010 1040x form gov/pub517. 2010 1040x form Photographs of missing children. 2010 1040x form  The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children. 2010 1040x form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2010 1040x form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2010 1040x form Introduction Three federal taxes are paid on wages and self-employment income—income tax, social security tax, and Medicare tax. 2010 1040x form Social security and Medicare taxes are collected under one of two systems. 2010 1040x form Under the Self-Employment Contributions Act (SECA), the self-employed person pays all the taxes. 2010 1040x form Under the Federal Insurance Contributions Act (FICA), the employee and the employer each pay half of the social security and Medicare taxes. 2010 1040x form No earnings are subject to both systems. 2010 1040x form Table 1. 2010 1040x form Are Your Ministerial Earnings* Covered Under FICA or SECA? Find the class to which you belong in the left column and read across the table to find if you are covered under FICA or SECA. 2010 1040x form Do not rely on this table alone. 2010 1040x form Also read the discussion for the class in the following pages. 2010 1040x form Class Covered under FICA? Covered under SECA? Minister NO. 2010 1040x form Your ministerial earnings are exempt. 2010 1040x form YES, if you do not have an approved exemption from the IRS. 2010 1040x form   NO, if you have an approved exemption. 2010 1040x form Member of a religious order who has not taken a vow of poverty NO. 2010 1040x form Your ministerial earnings are exempt. 2010 1040x form YES, if you do not have an approved exemption from the IRS. 2010 1040x form   NO, if you have an approved exemption. 2010 1040x form Member of a religious order who has taken a vow of poverty YES, if: Your order elected FICA coverage for its members, or You worked outside the order and the work was not required by, or done on behalf of, the order. 2010 1040x form   NO, if neither of the above applies. 2010 1040x form NO. 2010 1040x form Your ministerial earnings are exempt. 2010 1040x form Christian Science practitioner or reader NO. 2010 1040x form Your ministerial earnings are exempt. 2010 1040x form YES, if you do not have an approved exemption from the IRS. 2010 1040x form   NO, if you have an approved exemption. 2010 1040x form Religious worker (church employee) YES, if your employer did not elect to exclude you. 2010 1040x form    NO, if your employer elected to exclude you. 2010 1040x form YES, if your employer elected to exclude you from FICA. 2010 1040x form   NO, if you are covered under FICA. 2010 1040x form Member of a recognized religious sect YES, if you are an employee and do not have an approved exemption from the IRS. 2010 1040x form    NO, if you have an approved exemption. 2010 1040x form YES, if you are self-employed and do not have an approved exemption from the IRS. 2010 1040x form   NO, if you have an approved exemption. 2010 1040x form * Ministerial earnings are the self-employment earnings that result from ministerial services, defined and discussed later. 2010 1040x form In addition, all wages and self-employment income that are subject to Medicare tax are subject to a 0. 2010 1040x form 9% Additional Medicare Tax if they are paid in excess of the applicable threshold for an individual's filing status. 2010 1040x form Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. 2010 1040x form Medicare wages and self-employment income are combined to determine if income exceeds the threshold. 2010 1040x form A self-employment loss is not considered for purposes of this tax. 2010 1040x form RRTA compensation is separately compared to the threshold. 2010 1040x form There is no employer match for Additional Medicare Tax. 2010 1040x form For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. 2010 1040x form This publication contains information for the following classes of taxpayers. 2010 1040x form Ministers. 2010 1040x form Members of a religious order. 2010 1040x form Christian Science practitioners and readers. 2010 1040x form Religious workers (church employees). 2010 1040x form Members of a recognized religious sect. 2010 1040x form Note. 2010 1040x form Unless otherwise noted, in this publication references to members of the clergy include ministers, members of a religious order (but not members of a recognized religious sect), and Christian Science practitioners and readers. 2010 1040x form This publication covers the following topics about the collection of social security and Medicare taxes from members of the clergy, religious workers, and members of a recognized religious sect. 2010 1040x form Which earnings are taxed under FICA and which under SECA. 2010 1040x form See Table 1 above. 2010 1040x form How a member of the clergy can apply for an exemption from self-employment tax. 2010 1040x form How a member of a recognized religious sect can apply for an exemption from both self-employment tax and FICA taxes. 2010 1040x form How a member of the clergy or religious worker figures net earnings from self-employment. 2010 1040x form This publication also covers certain income tax rules of interest to ministers and members of a religious order. 2010 1040x form A Comprehensive Example shows filled-in forms for a minister who has income taxed under SECA, other income taxed under FICA, and income tax reporting of items specific to a minister. 2010 1040x form In the back of Publication 517 is a set of worksheets that you can use to figure the amount of your taxable ministerial income and allowable deductions. 2010 1040x form You will find these worksheets right after the Comprehensive Example . 2010 1040x form Note. 2010 1040x form In this publication, the term “church” is generally used in its generic sense and not in reference to any particular religion. 2010 1040x form Comments and suggestions. 2010 1040x form   We welcome your comments about this publication and your suggestions for future editions. 2010 1040x form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2010 1040x form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2010 1040x form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2010 1040x form   You can send your comments from www. 2010 1040x form irs. 2010 1040x form gov/formspubs/. 2010 1040x form Click on “More Information” and then on “Give us feedback”. 2010 1040x form   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2010 1040x form Ordering forms and publications. 2010 1040x form   Visit www. 2010 1040x form irs. 2010 1040x form gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2010 1040x form Internal Revenue Service 1201 N. 2010 1040x form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2010 1040x form   If you have a tax question, check the information available on IRS. 2010 1040x form gov or call 1-800-829-1040. 2010 1040x form We cannot answer tax questions sent to either of the above addresses. 2010 1040x form Useful Items - You may want to see: Publication 54 Tax Guide for U. 2010 1040x form S. 2010 1040x form Citizens and Resident Aliens Abroad 525 Taxable and Nontaxable Income 529 Miscellaneous Deductions 535 Business Expenses 590 Individual Retirement Arrangements (IRAs) 596 Earned Income Credit (EIC) Form (and Instructions) SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding SS-16 Certificate of Election of Coverage Under the Federal Insurance Contributions Act Schedule C (Form 1040) Profit or Loss From Business (Sole Proprietorship) Schedule C-EZ (Form 1040) Net Profit From Business (Sole Proprietorship) Schedule SE (Form 1040) Self-Employment Tax 1040-ES Estimated Tax for Individuals 1040X Amended U. 2010 1040x form S. 2010 1040x form Individual Income Tax Return 4029 Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits 4361 Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners 8274 Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes 8959 Additional Medicare Tax Ordering publications and forms. 2010 1040x form   See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. 2010 1040x form Prev  Up  Next   Home   More Online Publications
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Revoked? Reinstated? Learn More

Most tax-exempt organizations are required to file an annual return or notice with the Internal Revenue Service. (See Annual Return Filing Exceptions for a list of organizations that are not required to file.) Section 6033(j) of the Internal Revenue Code automatically revokes the exemption of any organization that fails to satisfy its filing requirement for three consecutive years. The automatic revocation of exemption is effective as of the due date of the third required annual filing or notice. Organizations on the Automatic Revocation of Exemption List (Auto-Revocation List) previously recognized as exempt under section 501(c)(3) of the Internal Revenue Code are no longer eligible to receive tax-deductible contributions under Code section 170.

Contributors and grantors can rely on the Exempt Organizations Select Check (Pub 78 data) page to determine organization deductibility and foundation status, even if the organization no longer appears in the Statistics of Income (SOI) Tax Stats - EO BMF. See Revenue Procedure 2011-33.

Publication of an organization’s name on the Auto-Revocation List serves as notice to donors and others that the organization is no longer eligible to receive tax-deductible contributions under section 170 and that donors and others may not rely on an IRS determination letter dated before the effective date of revocation or on a prior listing in either Exempt Organizations Select Check (Pub. 78 data) or the IRS Business Master File extract for purposes of claiming tax-deductible contributions. Because the list is an official IRS record of organizations that lost their exempt status for failing to file for three consecutive years, an organization whose exempt status is reinstated remains on the list. If, however, you think your organization was erroneously listed as revoked, see our frequently asked questions.

Because of system limitations, the name field may capture only the first few words of a long organizational name. For example, if the organization's full name is XXXXX YYYYY ZZZZZ University, Alumni Association Chapter 214, the name field may only display XXXXX YYYYY ZZZZZ University. You can check Exempt Organizations Select Check (Pub. 78 data) to ensure that an organization is still eligible to receive tax deductible contributions. For best search results, be sure to enter the exact legal name of the organization.
 

 


AUTOMATIC REVOCATION OF EXEMPTION LIST

 

For more information, see:

Page Last Reviewed or Updated: 05-Nov-2013

The 2010 1040x Form

2010 1040x form 22. 2010 1040x form   Taxes Table of Contents IntroductionIndian tribal government. 2010 1040x form 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. 2010 1040x form Real Estate TaxesReal estate taxes for prior years. 2010 1040x form Examples. 2010 1040x form Form 1099-S. 2010 1040x form 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). 2010 1040x form It also explains which taxes you can deduct on other schedules or forms and which taxes you cannot deduct. 2010 1040x form This chapter covers the following topics. 2010 1040x form Income taxes (federal, state, local, and foreign). 2010 1040x form General sales taxes (state and local). 2010 1040x form Real estate taxes (state, local, and foreign). 2010 1040x form Personal property taxes (state and local). 2010 1040x form Taxes and fees you cannot deduct. 2010 1040x form Use Table 22-1 as a guide to determine which taxes you can deduct. 2010 1040x form The end of the chapter contains a section that explains which forms you use to deduct different types of taxes. 2010 1040x form Business taxes. 2010 1040x form   You can deduct certain taxes only if they are ordinary and necessary expenses of your trade or business or of producing income. 2010 1040x form For information on these taxes, see Publication 535, Business Expenses. 2010 1040x form State or local taxes. 2010 1040x form   These are taxes imposed by the 50 states, U. 2010 1040x form S. 2010 1040x form possessions, or any of their political subdivisions (such as a county or city), or by the District of Columbia. 2010 1040x form Indian tribal government. 2010 1040x form   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. 2010 1040x form 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. 2010 1040x form General sales taxes. 2010 1040x form   These are taxes imposed at one rate on retail sales of a broad range of classes of items. 2010 1040x form Foreign taxes. 2010 1040x form   These are taxes imposed by a foreign country or any of its political subdivisions. 2010 1040x form 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. 2010 1040x form The tax must be imposed on you. 2010 1040x form You must pay the tax during your tax year. 2010 1040x form The tax must be imposed on you. 2010 1040x form   In general, you can deduct only taxes imposed on you. 2010 1040x form   Generally, you can deduct property taxes only if you are an owner of the property. 2010 1040x form 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. 2010 1040x form You must pay the tax during your tax year. 2010 1040x form   If you are a cash basis taxpayer, you can deduct only those taxes you actually paid during your tax year. 2010 1040x form 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. 2010 1040x form 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. 2010 1040x form 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). 2010 1040x form See Publication 538, Accounting Periods and Methods, for details. 2010 1040x form    If you use an accrual method of accounting, see Publication 538 for more information. 2010 1040x form Income Taxes This section discusses the deductibility of state and local income taxes (including employee contributions to state benefit funds) and foreign income taxes. 2010 1040x form State and Local Income Taxes You can deduct state and local income taxes. 2010 1040x form However, you can elect to deduct state and local general sales taxes instead of state and local income taxes. 2010 1040x form See General Sales Taxes , later. 2010 1040x form Exception. 2010 1040x form    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. 2010 1040x form 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. 2010 1040x form What To Deduct Your deduction may be for withheld taxes, estimated tax payments, or other tax payments as follows. 2010 1040x form Withheld taxes. 2010 1040x form   You can deduct state and local income taxes withheld from your salary in the year they are withheld. 2010 1040x form Your Form(s) W-2 will show these amounts. 2010 1040x form Forms W-2G, 1099-G, 1099-R, and 1099-MISC may also show state and local income taxes withheld. 2010 1040x form Estimated tax payments. 2010 1040x form   You can deduct estimated tax payments you made during the year to a state or local government. 2010 1040x form However, you must have a reasonable basis for making the estimated tax payments. 2010 1040x form Any estimated state or local tax payments that are not made in good faith at the time of payment are not deductible. 2010 1040x form For example, you made an estimated state income tax payment. 2010 1040x form However, the estimate of your state tax liability shows that you will get a refund of the full amount of your estimated payment. 2010 1040x form You had no reasonable basis to believe you had any additional liability for state income taxes and you cannot deduct the estimated tax payment. 2010 1040x form Refund applied to taxes. 2010 1040x form   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. 2010 1040x form    Do not reduce your deduction by either of the following items. 2010 1040x form Any state or local income tax refund (or credit) you expect to receive for 2013. 2010 1040x form Any refund of (or credit for) prior-year state and local income taxes you actually received in 2013. 2010 1040x form   However, part or all of this refund (or credit) may be taxable. 2010 1040x form See Refund (or credit) of state or local income taxes , later. 2010 1040x form Separate federal returns. 2010 1040x form   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. 2010 1040x form Joint state and local returns. 2010 1040x form   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. 2010 1040x form 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. 2010 1040x form However, you cannot deduct more than the amount you actually paid during the year. 2010 1040x form 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. 2010 1040x form If so, you and your spouse can deduct on your separate federal returns the amount you each actually paid. 2010 1040x form Joint federal return. 2010 1040x form   If you file a joint federal return, you can deduct the total of the state and local income taxes both of you paid. 2010 1040x form Contributions to state benefit funds. 2010 1040x form    As an employee, you can deduct mandatory contributions to state benefit funds withheld from your wages that provide protection against loss of wages. 2010 1040x form For example, certain states require employees to make contributions to state funds providing disability or unemployment insurance benefits. 2010 1040x form Mandatory payments made to the following state benefit funds are deductible as state income taxes on Schedule A (Form 1040), line 5. 2010 1040x form Alaska Unemployment Compensation Fund. 2010 1040x form California Nonoccupational Disability Benefit Fund. 2010 1040x form New Jersey Nonoccupational Disability Benefit Fund. 2010 1040x form New Jersey Unemployment Compensation Fund. 2010 1040x form New York Nonoccupational Disability Benefit Fund. 2010 1040x form Pennsylvania Unemployment Compensation Fund. 2010 1040x form Rhode Island Temporary Disability Benefit Fund. 2010 1040x form Washington State Supplemental Workmen's Compensation Fund. 2010 1040x form    Employee contributions to private or voluntary disability plans are not deductible. 2010 1040x form Refund (or credit) of state or local income taxes. 2010 1040x form   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. 2010 1040x form 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. 2010 1040x form If you did not itemize your deductions in the previous year, do not include the refund in income. 2010 1040x form 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. 2010 1040x form For a discussion of how much to include, see Recoveries in chapter 12. 2010 1040x form 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. 2010 1040x form S. 2010 1040x form possession. 2010 1040x form However, you cannot take a deduction or credit for foreign income taxes paid on income that is exempt from U. 2010 1040x form S. 2010 1040x form tax under the foreign earned income exclusion or the foreign housing exclusion. 2010 1040x form For information on these exclusions, see Publication 54, Tax Guide for U. 2010 1040x form S. 2010 1040x form Citizens and Resident Aliens Abroad. 2010 1040x form For information on the foreign tax credit, see Publication 514. 2010 1040x form 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. 2010 1040x form You can use either your actual expenses or the state and local sales tax tables to figure your sales tax deduction. 2010 1040x form Actual expenses. 2010 1040x form   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. 2010 1040x form 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. 2010 1040x form 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. 2010 1040x form If you use the actual expenses method, you must have receipts to show the general sales taxes paid. 2010 1040x form Do not include sales taxes paid on items used in your trade or business. 2010 1040x form Motor vehicles. 2010 1040x form   For purposes of this section, motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. 2010 1040x form This also includes sales taxes on a leased motor vehicle, but not on vehicles used in your trade or business. 2010 1040x form Optional sales tax tables. 2010 1040x form   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). 2010 1040x form You may also be able to add the state and local general sales taxes paid on certain specified items. 2010 1040x form   Your applicable table amount is based on the state where you live, your income, and the number of exemptions claimed on your tax return. 2010 1040x form Your income is your adjusted gross income plus any nontaxable items such as the following. 2010 1040x form Tax-exempt interest. 2010 1040x form Veterans' benefits. 2010 1040x form Nontaxable combat pay. 2010 1040x form Workers' compensation. 2010 1040x form Nontaxable part of social security and railroad retirement benefits. 2010 1040x form Nontaxable part of IRA, pension, or annuity distributions, excluding rollovers. 2010 1040x form Public assistance payments. 2010 1040x form 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. 2010 1040x form See the Instructions for Schedule A (Form 1040), line 5, for details. 2010 1040x form Real Estate Taxes Deductible real estate taxes are any state, local, or foreign taxes on real property levied for the general public welfare. 2010 1040x form 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. 2010 1040x form Deductible real estate taxes generally do not include taxes charged for local benefits and improvements that increase the value of the property. 2010 1040x form 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. 2010 1040x form For more information about taxes and charges that are not deductible, see Real Estate-Related Items You Cannot Deduct , later. 2010 1040x form Tenant-shareholders in a cooperative housing corporation. 2010 1040x form   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. 2010 1040x form The corporation should provide you with a statement showing your share of the taxes. 2010 1040x form For more information, see Special Rules for Cooperatives in Publication 530. 2010 1040x form Division of real estate taxes between buyers and sellers. 2010 1040x form   If you bought or sold real estate during the year, the real estate taxes must be divided between the buyer and the seller. 2010 1040x form   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. 2010 1040x form The seller is treated as paying the taxes up to, but not including, the date of sale. 2010 1040x form The buyer is treated as paying the taxes beginning with the date of sale. 2010 1040x form This applies regardless of the lien dates under local law. 2010 1040x form Generally, this information is included on the settlement statement provided at the closing. 2010 1040x form    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. 2010 1040x form This lets you deduct the part of the tax to the date of sale even though you did not actually pay it. 2010 1040x form However, you must also include the amount of that tax in the selling price of the property. 2010 1040x form The buyer must include the same amount in his or her cost of the property. 2010 1040x form   You figure your deduction for taxes on each property bought or sold during the real property tax year as follows. 2010 1040x form Worksheet 22-1. 2010 1040x form Figuring Your Real Estate Tax Deduction 1. 2010 1040x form Enter the total real estate taxes for the real property tax year   2. 2010 1040x form Enter the number of days in the real property tax year that you owned the property   3. 2010 1040x form Divide line 2 by 365 (for leap years, divide line 2 by 366) . 2010 1040x form 4. 2010 1040x form Multiply line 1 by line 3. 2010 1040x form This is your deduction. 2010 1040x form Enter it on Schedule A (Form 1040), line 6   Note. 2010 1040x form Repeat steps 1 through 4 for each property you bought or sold during the real property tax year. 2010 1040x form Your total deduction is the sum of the line 4 amounts for all of the properties. 2010 1040x form Real estate taxes for prior years. 2010 1040x form   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. 2010 1040x form Even if the buyer agrees to pay the delinquent taxes, the buyer cannot deduct them. 2010 1040x form The buyer must add them to the cost of the property. 2010 1040x form The seller can deduct these taxes paid by the buyer. 2010 1040x form However, the seller must include them in the selling price. 2010 1040x form Examples. 2010 1040x form   The following examples illustrate how real estate taxes are divided between buyer and seller. 2010 1040x form Example 1. 2010 1040x form 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. 2010 1040x form The tax on their old home, sold on May 7, was $620. 2010 1040x form The tax on their new home, bought on May 3, was $732. 2010 1040x form 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. 2010 1040x form 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. 2010 1040x form 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). 2010 1040x form They figure their deduction for taxes on their old home as follows. 2010 1040x form Worksheet 22-1. 2010 1040x form Figuring Your Real Estate Tax Deduction — Taxes on Old Home 1. 2010 1040x form Enter the total real estate taxes for the real property tax year $620 2. 2010 1040x form Enter the number of days in the real property tax year that you owned the property 126 3. 2010 1040x form Divide line 2 by 365 (for leap years, divide line 2 by 366) . 2010 1040x form 3452 4. 2010 1040x form Multiply line 1 by line 3. 2010 1040x form This is your deduction. 2010 1040x form 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. 2010 1040x form (The buyers add the $214 to their cost of the home. 2010 1040x form ) 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). 2010 1040x form They figure their deduction for taxes on their new home as follows. 2010 1040x form Worksheet 22-1. 2010 1040x form Figuring Your Real Estate Tax Deduction — Taxes on New Home 1. 2010 1040x form Enter the total real estate taxes for the real property tax year $732 2. 2010 1040x form Enter the number of days in the real property tax year that you owned the property 243 3. 2010 1040x form Divide line 2 by 365 (for leap years, divide line 2 by 366) . 2010 1040x form 6658 4. 2010 1040x form Multiply line 1 by line 3. 2010 1040x form This is your deduction. 2010 1040x form 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. 2010 1040x form (The sellers add this $245 to their selling price and deduct the $245 as a real estate tax. 2010 1040x form ) Dennis and Beth's real estate tax deduction for their old and new homes is the sum of $214 and $487, or $701. 2010 1040x form They will enter this amount on Schedule A (Form 1040), line 6. 2010 1040x form Example 2. 2010 1040x form George and Helen Brown bought a new home on May 3, 2013. 2010 1040x form Their real property tax year for the new home is the calendar year. 2010 1040x form Real estate taxes for 2012 were assessed in their state on January 1, 2013. 2010 1040x form The taxes became due on May 31, 2013, and October 31, 2013. 2010 1040x form The Browns agreed to pay all taxes due after the date of purchase. 2010 1040x form Real estate taxes for 2012 were $680. 2010 1040x form They paid $340 on May 31, 2013, and $340 on October 31, 2013. 2010 1040x form These taxes were for the 2012 real property tax year. 2010 1040x form The Browns cannot deduct them since they did not own the property until 2013. 2010 1040x form Instead, they must add $680 to the cost of their new home. 2010 1040x form In January 2014, the Browns receive their 2013 property tax statement for $752, which they will pay in 2014. 2010 1040x form The Browns owned their new home during the 2013 real property tax year for 243 days (May 3 to December 31). 2010 1040x form They will figure their 2014 deduction for taxes as follows. 2010 1040x form Worksheet 22-1. 2010 1040x form Figuring Your Real Estate Tax Deduction — Taxes on New Home 1. 2010 1040x form Enter the total real estate taxes for the real property tax year $752 2. 2010 1040x form Enter the number of days in the real property tax year that you owned the property 243 3. 2010 1040x form Divide line 2 by 365 (for leap years, divide line 2 by 366) . 2010 1040x form 6658 4. 2010 1040x form Multiply line 1 by line 3. 2010 1040x form This is your deduction. 2010 1040x form 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. 2010 1040x form 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. 2010 1040x form This is the sum of the $680 for 2012 and the $251 for the 122 days the seller owned the home in 2013. 2010 1040x form The seller must also include the $931 in the selling price when he or she figures the gain or loss on the sale. 2010 1040x form The seller should contact the Browns in January 2014 to find out how much real estate tax is due for 2013. 2010 1040x form Form 1099-S. 2010 1040x form   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. 2010 1040x form 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. 2010 1040x form 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. 2010 1040x form   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. 2010 1040x form 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. 2010 1040x form See Refund (or rebate) , later. 2010 1040x form Taxes placed in escrow. 2010 1040x form   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. 2010 1040x form You can deduct only the real estate tax that the third party actually paid to the taxing authority. 2010 1040x form 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. 2010 1040x form Tenants by the entirety. 2010 1040x form   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. 2010 1040x form Divorced individuals. 2010 1040x form   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. 2010 1040x form See Taxes and insurance in chapter 18 for more information. 2010 1040x form Ministers' and military housing allowances. 2010 1040x form   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. 2010 1040x form Refund (or rebate). 2010 1040x form   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. 2010 1040x form 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. 2010 1040x form However, the amount you include in income is limited to the amount of the deduction that reduced your tax in the earlier year. 2010 1040x form For more information, see Recoveries in chapter 12. 2010 1040x form Table 22-1. 2010 1040x form 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. 2010 1040x form 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 ). 2010 1040x form     Fines and penalties. 2010 1040x form Income Taxes State and local income taxes. 2010 1040x form Federal income taxes. 2010 1040x form   Foreign income taxes. 2010 1040x form     Employee contributions to state funds listed under Contributions to state benefit funds . 2010 1040x form Employee contributions to private or voluntary disability plans. 2010 1040x form     State and local general sales taxes if you choose to deduct state and local income taxes. 2010 1040x form General Sales Taxes State and local general sales taxes, including compensating use taxes. 2010 1040x form State and local income taxes if you choose to deduct state and local general sales taxes. 2010 1040x form Other Taxes Taxes that are expenses of your trade or business. 2010 1040x form Federal excise taxes, such as tax on gasoline, that are not expenses of your trade or business or of producing income. 2010 1040x form   Taxes on property producing rent or royalty income. 2010 1040x form Per capita taxes. 2010 1040x form   Occupational taxes. 2010 1040x form See chapter 28. 2010 1040x form     One-half of self-employment tax paid. 2010 1040x form   Personal Property Taxes State and local personal property taxes. 2010 1040x form Customs duties that are not expenses of your trade or business or of producing income. 2010 1040x form Real Estate Taxes State and local real estate taxes. 2010 1040x form Real estate taxes that are treated as imposed on someone else (see Division of real estate taxes between buyers and sellers ). 2010 1040x form   Foreign real estate taxes. 2010 1040x form Taxes for local benefits (with exceptions). 2010 1040x form See Real Estate-Related Items You Cannot Deduct . 2010 1040x form   Tenant's share of real estate taxes paid by  cooperative housing corporation. 2010 1040x form Trash and garbage pickup fees (with exceptions). 2010 1040x form See Real Estate-Related Items You Cannot Deduct . 2010 1040x form     Rent increase due to higher real estate taxes. 2010 1040x form     Homeowners' association charges. 2010 1040x form Real Estate-Related Items You Cannot Deduct Payments for the following items generally are not deductible as real estate taxes. 2010 1040x form Taxes for local benefits. 2010 1040x form Itemized charges for services (such as trash and garbage pickup fees). 2010 1040x form Transfer taxes (or stamp taxes). 2010 1040x form Rent increases due to higher real estate taxes. 2010 1040x form Homeowners' association charges. 2010 1040x form Taxes for local benefits. 2010 1040x form   Deductible real estate taxes generally do not include taxes charged for local benefits and improvements tending to increase the value of your property. 2010 1040x form These include assessments for streets, sidewalks, water mains, sewer lines, public parking facilities, and similar improvements. 2010 1040x form You should increase the basis of your property by the amount of the assessment. 2010 1040x form   Local benefit taxes are deductible only if they are for maintenance, repair, or interest charges related to those benefits. 2010 1040x form 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. 2010 1040x form If you cannot determine what part of the tax is for maintenance, repair, or interest, none of it is deductible. 2010 1040x form    Taxes for local benefits may be included in your real estate tax bill. 2010 1040x form If your taxing authority (or mortgage lender) does not furnish you a copy of your real estate tax bill, ask for it. 2010 1040x form You should use the rules above to determine if the local benefit tax is deductible. 2010 1040x form Contact the taxing authority if you need additional information about a specific charge on your real estate tax bill. 2010 1040x form Itemized charges for services. 2010 1040x form    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. 2010 1040x form 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). 2010 1040x form    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. 2010 1040x form If your taxing authority (or mortgage lender) does not furnish you a copy of your real estate tax bill, ask for it. 2010 1040x form Exception. 2010 1040x form   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. 2010 1040x form Transfer taxes (or stamp taxes). 2010 1040x form   Transfer taxes and similar taxes and charges on the sale of a personal home are not deductible. 2010 1040x form If they are paid by the seller, they are expenses of the sale and reduce the amount realized on the sale. 2010 1040x form If paid by the buyer, they are included in the cost basis of the property. 2010 1040x form Rent increase due to higher real estate taxes. 2010 1040x form   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. 2010 1040x form Homeowners' association charges. 2010 1040x form   These charges are not deductible because they are imposed by the homeowners' association, rather than the state or local government. 2010 1040x form 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. 2010 1040x form A tax that meets the above requirements can be considered charged on personal property even if it is for the exercise of a privilege. 2010 1040x form 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. 2010 1040x form If the tax is partly based on value and partly based on other criteria, it may qualify in part. 2010 1040x form Example. 2010 1040x form Your state charges a yearly motor vehicle registration tax of 1% of value plus 50 cents per hundredweight. 2010 1040x form You paid $32 based on the value ($1,500) and weight (3,400 lbs. 2010 1040x form ) of your car. 2010 1040x form You can deduct $15 (1% × $1,500) as a personal property tax because it is based on the value. 2010 1040x form The remaining $17 ($. 2010 1040x form 50 × 34), based on the weight, is not deductible. 2010 1040x form 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. 2010 1040x form Other taxes and fees, such as federal income taxes, are not deductible because the tax law specifically prohibits a deduction for them. 2010 1040x form See Table 22-1. 2010 1040x form Taxes and fees that are generally not deductible include the following items. 2010 1040x form Employment taxes. 2010 1040x form This includes social security, Medicare, and railroad retirement taxes withheld from your pay. 2010 1040x form However, one-half of self-employment tax you pay is deductible. 2010 1040x form 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. 2010 1040x form For more information, see chapters 21 and 32. 2010 1040x form Estate, inheritance, legacy, or succession taxes. 2010 1040x form 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. 2010 1040x form In that case, deduct the estate tax as a miscellaneous deduction that is not subject to the 2%-of-adjusted-gross-income limit. 2010 1040x form For more information, see Publication 559, Survivors, Executors, and Administrators. 2010 1040x form Federal income taxes. 2010 1040x form This includes income taxes withheld from your pay. 2010 1040x form Fines and penalties. 2010 1040x form You cannot deduct fines and penalties paid to a government for violation of any law, including related amounts forfeited as collateral deposits. 2010 1040x form Gift taxes. 2010 1040x form License fees. 2010 1040x form You cannot deduct license fees for personal purposes (such as marriage, driver's, and dog license fees). 2010 1040x form Per capita taxes. 2010 1040x form You cannot deduct state or local per capita taxes. 2010 1040x form 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. 2010 1040x form For other nondeductible items, see Real Estate-Related Items You Cannot Deduct , earlier. 2010 1040x form Where To Deduct You deduct taxes on the following schedules. 2010 1040x form State and local income taxes. 2010 1040x form    These taxes are deducted on Schedule A (Form 1040), line 5, even if your only source of income is from business, rents, or royalties. 2010 1040x form Check box a on line 5. 2010 1040x form General sales taxes. 2010 1040x form   Sales taxes are deducted on Schedule A (Form 1040), line 5. 2010 1040x form You must check box b on line 5. 2010 1040x form If you elect to deduct sales taxes, you cannot deduct state and local income taxes on Schedule A (Form 1040), line 5, box a. 2010 1040x form Foreign income taxes. 2010 1040x form   Generally, income taxes you pay to a foreign country or U. 2010 1040x form S. 2010 1040x form possession can be claimed as an itemized deduction on Schedule A (Form 1040), line 8, or as a credit against your U. 2010 1040x form S. 2010 1040x form income tax on Form 1040, line 47. 2010 1040x form To claim the credit, you may have to complete and attach Form 1116. 2010 1040x form For more information, see chapter 37, the Form 1040 instructions, or Publication 514. 2010 1040x form Real estate taxes and personal property taxes. 2010 1040x form    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). 2010 1040x form Taxes on property that produces rent or royalty income are deducted on Schedule E (Form 1040). 2010 1040x form Self-employment tax. 2010 1040x form    Deduct one-half of your self-employment tax on Form 1040, line 27. 2010 1040x form Other taxes. 2010 1040x form    All other deductible taxes are deducted on Schedule A (Form 1040), line 8. 2010 1040x form Prev  Up  Next   Home   More Online Publications