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Amend 2010 Tax Return

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Amend 2010 Tax Return

Amend 2010 tax return Index A Alien Resident, Resident alien. Amend 2010 tax return American Institute in Taiwan, U. Amend 2010 tax return S. Amend 2010 tax return employees of, American Institute in Taiwan. Amend 2010 tax return American Samoa, possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Apprentices, treaty benefits for, Common Benefits Assistance (see Tax help) B Binational social security agreements, Bilateral Social Security (Totalization) Agreements Blocked income, Blocked Income Bona fide residence test Defined, Bona Fide Residence Test First year, Bona fide resident for part of a year. Amend 2010 tax return Last year, Bona fide resident for part of a year. Amend 2010 tax return Meeting the requirements, Publication 54 - Additional Material Qualifying for, Bona fide residence. Amend 2010 tax return , Reassignment. Amend 2010 tax return Treaty provisions, Special agreements and treaties. Amend 2010 tax return Voting by absentee ballot, Effect of voting by absentee ballot. Amend 2010 tax return Waiver of time requirements, Waiver of Time Requirements, U. Amend 2010 tax return S. Amend 2010 tax return Travel Restrictions C Camps, foreign, Foreign camps. Amend 2010 tax return Carryover of housing deduction, Carryover. Amend 2010 tax return Change of address, Reminders Choosing the exclusion, Choosing the Exclusion, When You Can Choose the Exclusion Clergy, self-employment tax on, Members of the Clergy Community income, Community income. Amend 2010 tax return Competent authority assistance, Competent Authority Assistance Contributions To foreign charitable organizations, Contributions to Foreign Charitable Organizations To IRAs, Contributions to Individual Retirement Arrangements Conventions, income tax, Purpose of Tax Treaties Credit Earned income, Earned income credit. Amend 2010 tax return , Earned income credit. Amend 2010 tax return Foreign tax, Foreign tax credit. Amend 2010 tax return , Taxes of Foreign Countries and U. Amend 2010 tax return S. Amend 2010 tax return Possessions, Deduction for Other Foreign Taxes, Common Benefits Related to excluded income, Items Related to Excluded Income Currency Foreign, Foreign Currency D Deductions Contributions to foreign charitable organizations, Contributions to Foreign Charitable Organizations Foreign taxes, Taxes of Foreign Countries and U. Amend 2010 tax return S. Amend 2010 tax return Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material Housing, foreign, Foreign Housing Deduction IRA contributions, Contributions to Individual Retirement Arrangements Moving expenses, Moving Expenses, Forms To File Related to excluded income, Items Related to Excluded Income Reporting, How To Report Deductions Dependents Exemption for, Exemptions, Publication 54 - Additional Material Individual taxpayer identification number (ITIN), Social security number. Amend 2010 tax return Social security number, Social security number. Amend 2010 tax return Deposit of foreign currency with disbursing officer, Deposit of foreign currency with disbursing officer. Amend 2010 tax return E Earned income Foreign, Foreign Earned Income, Foreign camps. Amend 2010 tax return , Publication 54 - Additional Material Source of, Source of Earned Income Types of, Earned and Unearned Income, Storage expense reimbursements. Amend 2010 tax return Earned income credit, Earned income credit. Amend 2010 tax return , Earned income credit. Amend 2010 tax return Employer-provided amounts, Employer-provided amounts. Amend 2010 tax return Estimated tax, Estimated Tax Exclusion Foreign earned income, Foreign Earned Income Exclusion, When You Can Choose the Exclusion Housing, Foreign Housing Exclusion, Choosing the exclusion. Amend 2010 tax return Meals and lodging, Exclusion of Meals and Lodging U. Amend 2010 tax return S. Amend 2010 tax return possessions, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Exemptions Dependents, Exemptions, Publication 54 - Additional Material Spouse, Exemptions, Publication 54 - Additional Material Extensions Filing income tax return, Extensions, Return filed before test is met. Amend 2010 tax return Meeting bona fide residence or physical presence test, Extension of time to meet tests. Amend 2010 tax return F Fellowships, Scholarships and fellowships. Amend 2010 tax return Figuring estimated tax on nonconvertible foreign income, Figuring estimated tax on nonconvertible foreign currency. Amend 2010 tax return Figuring U. Amend 2010 tax return S. Amend 2010 tax return income tax, Figuring actual tax. Amend 2010 tax return Filing information Estimated tax, Estimated Tax Filing requirements, Filing Requirements Nonresident spouse treated as resident, Nonresident Alien Spouse Treated as a Resident, Foreign earned income exclusion. Amend 2010 tax return Filing requirements By filing status, Filing Requirements Foreign currency, Foreign Currency When to file and pay, When To File and Pay, Return filed before test is met. Amend 2010 tax return , Publication 54 - Additional Material Where to file, Where To File, Publication 54 - Additional Material Foreign Camps, Foreign camps. Amend 2010 tax return Country, defined, Foreign Country Currency, Foreign Currency Earned income, Foreign Earned Income, Foreign camps. Amend 2010 tax return , Publication 54 - Additional Material Household, second, Second foreign household. Amend 2010 tax return Foreign currency, deposit with disbursing officer, Deposit of foreign currency with disbursing officer. Amend 2010 tax return Foreign earned income Defined, Foreign Earned Income, More information. Amend 2010 tax return U. Amend 2010 tax return S. Amend 2010 tax return Government employees, U. Amend 2010 tax return S. Amend 2010 tax return Government Employees, More information. Amend 2010 tax return Foreign earned income exclusion Choosing, Choosing the Exclusion, When You Can Choose the Exclusion Defined, Foreign Earned Income Exclusion Earned income credit, Earned income credit. Amend 2010 tax return Foreign tax credit, Foreign tax credit or deduction. Amend 2010 tax return Income received after year earned, Paid in year following work. Amend 2010 tax return , Example. Amend 2010 tax return Limit, Limit on Excludable Amount, Physical presence test. Amend 2010 tax return , Publication 54 - Additional Material Maximum exclusion, Limit on Excludable Amount, Physical presence test. Amend 2010 tax return Part-year exclusion, Part-year exclusion. Amend 2010 tax return Physical presence test, maximum exclusion, Physical presence test. Amend 2010 tax return Requirements, Who Qualifies for the Exclusions and the Deduction?, Foreign camps. Amend 2010 tax return Revoking choice, Revoking the Exclusion Foreign housing exclusion Earned income credit, Earned income credit. Amend 2010 tax return Foreign tax credit, Foreign tax credit or deduction. Amend 2010 tax return Foreign housing exclusion/deduction Carryover of deduction, Carryover. Amend 2010 tax return Deduction, figuring, Foreign Housing Deduction Exclusion, figuring, Foreign Housing Exclusion, Choosing the exclusion. Amend 2010 tax return Housing amount, Housing Amount Housing expenses, Housing expenses. Amend 2010 tax return Married couples, Married Couples Requirements, Who Qualifies for the Exclusions and the Deduction?, Foreign camps. Amend 2010 tax return Second foreign household, Second foreign household. Amend 2010 tax return Foreign tax credit Earned income exclusion, Foreign tax credit or deduction. Amend 2010 tax return , Foreign tax credit or deduction. Amend 2010 tax return Foreign taxes Credit for, Foreign tax credit. Amend 2010 tax return , Taxes of Foreign Countries and U. Amend 2010 tax return S. Amend 2010 tax return Possessions, Deduction for Other Foreign Taxes, Common Benefits Deduction for, Taxes of Foreign Countries and U. Amend 2010 tax return S. Amend 2010 tax return Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material Paid on excluded income, Foreign taxes paid on excluded income. Amend 2010 tax return Form 1040-ES, Estimated Tax 1040X, Return filed before test is met. Amend 2010 tax return , How To Make the Choice 1116, Credit for Foreign Income Taxes 2032, Foreign affiliate. Amend 2010 tax return 2350, How to get an extension. Amend 2010 tax return 2555, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555 2555-EZ, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555 3115, Blocked Income 3903, Forms To File 4361, Members of the Clergy 4563, American Samoa. Amend 2010 tax return 4868, Automatic 6-month extension. Amend 2010 tax return 673, Statement. Amend 2010 tax return 8689, Non-USVI resident with USVI income. Amend 2010 tax return 8822, Reminders W-4, Foreign tax credit. Amend 2010 tax return Free tax services, Free help with your tax return. Amend 2010 tax return Frequently asked questions (FAQs), Publication 54 - Additional Material Fulbright grant, Fulbright Grant, Publication 54 - Additional Material G General tax questions, Publication 54 - Additional Material Green card test, Resident alien. Amend 2010 tax return Guam Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residents of, Resident of Guam. Amend 2010 tax return Where to file, Resident of Guam. Amend 2010 tax return H Help (see Tax help) Housing Amount, Housing Amount, Self-employed and employer-provided amounts. Amend 2010 tax return Deduction, Foreign Housing Exclusion and Deduction, Foreign Housing Deduction Exclusion, Foreign Housing Exclusion and Deduction, Choosing the exclusion. Amend 2010 tax return Expenses, Housing expenses. Amend 2010 tax return I Income Apprentices, treaty benefits for, Common Benefits Artist, Income of an artist. Amend 2010 tax return Blocked, Blocked Income Community, Community income. Amend 2010 tax return Corporation, Income from a corporation. Amend 2010 tax return Earned, Foreign Earned Income, Foreign camps. Amend 2010 tax return , Publication 54 - Additional Material Employer's property or facilities, use of, Use of employer's property or facilities. Amend 2010 tax return Investment, treaty benefits for, Common Benefits Partnership, Income from a sole proprietorship or partnership. Amend 2010 tax return Pensions and annuities, Pensions and annuities. Amend 2010 tax return , Common Benefits Personal service, treaty benefits for, Common Benefits Professional fees, Professional fees. Amend 2010 tax return Professors, treaty benefits for, Common Benefits Railroad retirement benefits, Publication 54 - Additional Material Reimbursement of employee expenses, Reimbursement of employee expenses. Amend 2010 tax return Reimbursement of moving expenses, Reimbursement of moving expenses. Amend 2010 tax return Rental, Rental income. Amend 2010 tax return Royalties, Royalties. Amend 2010 tax return Social security benefits, Publication 54 - Additional Material Sole proprietorship, Income from a sole proprietorship or partnership. Amend 2010 tax return Source of, Source of Earned Income Stock options, Stock options. Amend 2010 tax return Students, treaty benefits for, Common Benefits Teachers, treaty benefits for, Common Benefits Trainees, treaty benefits for, Common Benefits Unearned, Earned and Unearned Income Indefinite assignment, Temporary or Indefinite Assignment Individual retirement arrangements (IRAs), Contributions to Individual Retirement Arrangements Individual taxpayer identification number (ITIN), Social security number. Amend 2010 tax return Investment income, treaty benefits for, Common Benefits IRAs, Contributions to Individual Retirement Arrangements L Limit on Foreign housing deduction, Limit Housing expenses, Limit on housing expenses. Amend 2010 tax return Income exclusion, Limit on Excludable Amount, Physical presence test. Amend 2010 tax return Lodging, exclusion of, Exclusion of Meals and Lodging M Married couples, Married Couples Meals and lodging, exclusion of, Exclusion of Meals and Lodging Moving Allocating expenses, Allocation of Moving Expenses Deducting expenses, Moving Expenses, Forms To File Reimbursement of expenses, Reimbursement of moving expenses. Amend 2010 tax return N Nonresident spouse Social security number, Social Security Number (SSN) Treated as resident, Nonresident Alien Spouse Treated as a Resident, Foreign earned income exclusion. Amend 2010 tax return Northern Mariana Islands Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residents of, Resident of the Commonwealth of the Northern Mariana Islands. Amend 2010 tax return Where to file, Resident of the Commonwealth of the Northern Mariana Islands. Amend 2010 tax return P Part-year exclusion, Part-year exclusion. Amend 2010 tax return Pay for personal services, Earned income. Amend 2010 tax return , Common Benefits Paying U. Amend 2010 tax return S. Amend 2010 tax return tax in foreign currency, Paying U. Amend 2010 tax return S. Amend 2010 tax return tax in foreign currency. Amend 2010 tax return Payment of tax, When To File and Pay Penalties and interest, Publication 54 - Additional Material Pensions and annuities Income from, Pensions and annuities. Amend 2010 tax return , Common Benefits Withholding from, Withholding from pension payments. Amend 2010 tax return Physical presence test 12-month period, How to figure the 12-month period. Amend 2010 tax return Defined, Physical Presence Test Maximum exclusion, Physical presence test. Amend 2010 tax return Meeting the requirements, Publication 54 - Additional Material Waiver of time requirements, Waiver of Time Requirements, U. Amend 2010 tax return S. Amend 2010 tax return Travel Restrictions Professors, treaty benefits for, Common Benefits Publications (see Tax help) Puerto Rico Possession exclusion, Puerto Rico and U. Amend 2010 tax return S. Amend 2010 tax return Virgin Islands Residents of, Puerto Rico. Amend 2010 tax return Q Questions and answers, Publication 54 - Additional Material R Railroad retirement benefits, Publication 54 - Additional Material Reimbursement Accountable plan, Accountable plan. Amend 2010 tax return Employee expenses, Reimbursement of employee expenses. Amend 2010 tax return Moving expenses, Reimbursement of moving expenses. Amend 2010 tax return Resident alien defined, Resident alien. Amend 2010 tax return Revoking choice to exclude, Revoking the Exclusion S Scholarship and fellowship grants, Publication 54 - Additional Material Scholarships, Scholarships and fellowships. Amend 2010 tax return Second foreign household, Second foreign household. Amend 2010 tax return , Married Couples Self-employment tax Clergy, Members of the Clergy Exemption from, Exemption From Social Security and Medicare Taxes How to pay, Publication 54 - Additional Material Who must pay, Who Must Pay Self-Employment Tax? Social security and Medicare taxes, Social Security and Medicare Taxes Social security benefits, Publication 54 - Additional Material Social security number Dependents, Social security number. Amend 2010 tax return Nonresident spouse, Social Security Number (SSN) Source of earned income, Source of Earned Income Spouse, exemption for, Exemptions, Publication 54 - Additional Material Students, treaty benefits for, Common Benefits Substantial presence test, Resident alien. Amend 2010 tax return T Taiwan, American Institute in, American Institute in Taiwan. Amend 2010 tax return Tax help, How To Get Tax Help Tax home, Tax Home in Foreign Country, Temporary or Indefinite Assignment Tax treaties Benefits of, Common Benefits, More information on treaties. Amend 2010 tax return Competent authority assistance, Competent Authority Assistance Determining residence, Special agreements and treaties. Amend 2010 tax return Obtaining copies of, Obtaining Copies of Tax Treaties Purpose of, Purpose of Tax Treaties Teachers, treaty benefits for, Common Benefits Temporary assignment, expenses, Temporary or Indefinite Assignment Totalization agreements, Bilateral Social Security (Totalization) Agreements Trainees, treaty benefits for, Common Benefits Travel restrictions, U. Amend 2010 tax return S. Amend 2010 tax return Travel Restrictions Treaties (see Tax treaties) TTY/TDD information, How To Get Tax Help U U. Amend 2010 tax return S. Amend 2010 tax return Government employees, U. Amend 2010 tax return S. Amend 2010 tax return Government Employees, More information. Amend 2010 tax return U. Amend 2010 tax return S. Amend 2010 tax return Virgin Islands Possession exclusion, Puerto Rico and U. Amend 2010 tax return S. Amend 2010 tax return Virgin Islands V Virgin Islands Nonresidents of, Non-USVI resident with USVI income. Amend 2010 tax return Residents of, Resident of U. Amend 2010 tax return S. Amend 2010 tax return Virgin Islands (USVI). Amend 2010 tax return Where to file, Resident of U. Amend 2010 tax return S. Amend 2010 tax return Virgin Islands (USVI). Amend 2010 tax return W Waiver of time requirements, Waiver of Time Requirements, U. Amend 2010 tax return S. Amend 2010 tax return Travel Restrictions When to file and pay, When To File and Pay, Return filed before test is met. Amend 2010 tax return , Publication 54 - Additional Material Where to file Claiming exclusion/deduction, Where To File Commonwealth of the Northern Mariana Islands residents, Resident of the Commonwealth of the Northern Mariana Islands. Amend 2010 tax return Guam residents, Resident of Guam. Amend 2010 tax return No legal residence in U. Amend 2010 tax return S. Amend 2010 tax return , Where To File Virgin Islands residents, nonresidents, Resident of U. Amend 2010 tax return S. Amend 2010 tax return Virgin Islands (USVI). Amend 2010 tax return Withholding Income tax, Income Tax Withholding , Publication 54 - Additional Material Pension payments, Withholding from pension payments. Amend 2010 tax return Prev  Up     Home   More Online Publications
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The Amend 2010 Tax Return

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