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Amend Tax Return Online

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Amend Tax Return Online

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

Additional forms and schedules for filing Form 1040  

Form 1040A, U.S. Individual Income Tax Return (PDF)
Shorter version of Form 1040 allows you to report limited types of income and to claim certain adjustments. You cannot itemize deductions if you file Form 1040-A
Related: Instructions for Form 1040A (PDF)

Form 1040-ES, Estimated Tax for Individuals (PDF)
Figure and pay your estimated tax on income that is not subject to withholding (for example, earnings from self-employment, interest, dividends, rents, alimony, etc.)
Related: Instructions for Form 1040-ES (PDF)

Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents (PDF)
Simplest individual income tax return form to fill out. If you file Form 1040EZ, you cannot itemize deductions or claim any adjustments to income or tax credits (other than the earned income credit).
Related: Instructions for 1040EZ (PDF)

Need help choosing the right 1040 for your situation? Use the Interactive Tax Assistant (ITA) or read Which Form - 1040, 1040-A, or 1040-EZ?

Form W-4, Employee's Withholding Allowance Certificate (PDF)
Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay. Consider completing a new Form W-4 each year and when your personal or financial situation changes.
Related: Withholding Calculator

Form W-9, Request for Taxpayer Identification Number (TIN) and Certification (PDF)
Provide your correct SSN or other TIN to the person who is required to file an information return with the IRS to report, for example, income paid to you, real estate transactions, mortgage interest you paid, acquisition or abandonment of secured property, cancellation of debt, or contributions you made to an IRA.
Related: Instructions for the Requestor of Form W-9 (PDF)  

Publication 15 (Circular E), Employer's Tax Guide (PDF)
Explains your tax responsibilities as an employer. It also includes tax tables that you need to figure the taxes to withhold from each employee.
Related: Read Pub 15 Online

Publication 17, Your Federal Income Tax (PDF)
Explains the general rules for filing a federal income tax return. It supplements the information contained in your tax form instruction booklet. It explains the tax law to make sure you pay only the tax you owe and no more.
Related: Read Pub 17 Online

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