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Amend Tax Return

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Amend Tax Return

Amend tax return Publication 570 - Introductory Material Table of Contents Future developments. Amend tax return What's New Reminders IntroductionOrdering forms and publications. Amend tax return Tax questions. Amend tax return Useful Items - You may want to see: Future developments. Amend tax return For information about any additional changes to the 2013 tax law affecting Pub. Amend tax return 570, please go to www. Amend tax return irs. Amend tax return gov/pub570. Amend tax return What's New Maximum income subject to social security tax. Amend tax return . Amend tax return  For 2013, the maximum amount of self-employment income subject to social security is $113,700. Amend tax return Optional methods to figure net earnings. Amend tax return . Amend tax return  For 2013, the maximum income for using the optional methods is $4,640. Amend tax return Additional Medicare Tax. Amend tax return  Beginning in 2013, you may be required to pay Additional Medicare Tax. Amend tax return Also, you may need to report Additional Medicare Tax withheld by your employer. Amend tax return For more information, see Additional Medicare Tax under Special Rules for Completing Your U. Amend tax return S. Amend tax return Tax Return in chapter 4. Amend tax return Net Investment Income Tax. Amend tax return  Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. Amend tax return 8% tax on the lesser of an individual's net investment income or the excess of the individual's modified adjusted gross income over a specified threshold amount. Amend tax return Bona fide residents of Puerto Rico and American Samoa who have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer's modified adjusted gross income from non-territory sources exceeds a specified threshold amount. Amend tax return Also, bona fide residents must take into account any additional tax liability associated with the NIIT when calculating their estimated tax payments. Amend tax return The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Amend tax return For more information, see Net Investment Income Tax under Bona Fide Resident of American Samoa and Bona Fide Resident of Puerto Rico in chapter 3. Amend tax return Reminders Individual taxpayer identification numbers (ITINs) for aliens. Amend tax return  If you are a nonresident or resident alien and you do not have and are not eligible to get a social security number (SSN), you must apply for an ITIN. Amend tax return For details on how to do so, see Form W-7, Application for IRS Individual Taxpayer Identification Number, and its instructions. Amend tax return Allow 6 weeks for the IRS to notify you of your ITIN (8-10 weeks if submitted during peak processing periods (January 15 through April 30) or if you are filing from overseas). Amend tax return If you already have an ITIN, enter it wherever your SSN is requested on your tax return. Amend tax return Effective January 1, 2013, the IRS implemented new procedures that affect the Individual Taxpayer Identification Number (ITIN) application process. Amend tax return The documentation requirements for individuals seeking an ITIN, have been superseded by these changes. Amend tax return Authorized representatives are required to complete forensic training and submit the certificate of completion to the IRS no later than January 31, 2014. Amend tax return Taxpayers and their representatives should review these program changes, which are further explained in the Frequently Asked Questions at www. Amend tax return irs. Amend tax return gov/Individuals/Individual-Taxpayer-Identification-Number-(ITIN), before requesting an ITIN. Amend tax return An ITIN is for tax use only. Amend tax return It does not entitle you to social security benefits or change your employment or immigration status under U. Amend tax return S. Amend tax return law. Amend tax return Electronic filing. Amend tax return . Amend tax return  You can e-file Form 1040-SS. Amend tax return For general information about  electronic filing, visit www. Amend tax return irs. Amend tax return gov/efile. Amend tax return Earned income credit (EIC). Amend tax return  Generally, if you are a bona fide resident of a U. Amend tax return S. Amend tax return possession, you cannot claim the EIC on your U. Amend tax return S. Amend tax return tax return. Amend tax return However, certain U. Amend tax return S. Amend tax return possessions may allow bona fide residents to claim the EIC on their possession tax return. Amend tax return To claim the EIC on your U. Amend tax return S. Amend tax return tax return, your home (and your spouse's if filing a joint return) must have been in the United States for more than half the year. Amend tax return If you have a child, the child must have lived with you in the United States for more than half the year. Amend tax return For this purpose, the United States includes only the 50 states and the District of Columbia. Amend tax return Special rules apply to military personnel stationed outside the United States. Amend tax return For more information on this credit, see Publication 596, Earned Income Credit. Amend tax return Form 8938, Statement of Specified Foreign Financial Assets. Amend tax return  If you have specified foreign financial assets in foreign jurisdictions valued above certain threshold dollar amounts, you may have to file Form 8938, Statement of Specified Foreign Financial Assets, when you file your U. Amend tax return S. Amend tax return income tax return with the IRS. Amend tax return If you are required to file Form 8938, you do not have to report certain specified foreign financial assets on Form 8938. Amend tax return See Bona fide resident of a U. Amend tax return S. Amend tax return possession, in the Instructions for Form 8938 for more details. Amend tax return For additional details, go to the page for the Foreign Account Tax Compliance Act (FATCA) at www. Amend tax return irs. Amend tax return gov/businesses/corporations/article/0,,id=236667,00. Amend tax return html. Amend tax return If you do not have to file a federal income tax return with the United States, you are not required to file a Form 8938 with the IRS. Amend tax return Change of address. Amend tax return  If you change your mailing address, use Form 8822, Change of Address, to notify the Internal Revenue Service and U. Amend tax return S. Amend tax return possession tax administration, if appropriate. Amend tax return Mail Form 8822 to the Internal Revenue Service Center or U. Amend tax return S. Amend tax return possession tax administration for your old address (addresses for the Service Centers are on the back of the form). Amend tax return If you change your address before filing your tax return, write the new address in the appropriate boxes of your tax return when you file. Amend tax return Photographs of missing children. Amend tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amend tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amend tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Amend tax return Introduction This publication discusses how to treat income received from the following U. Amend tax return S. Amend tax return possessions on your tax return(s). Amend tax return American Samoa. Amend tax return The Commonwealth of Puerto Rico (Puerto Rico). Amend tax return The Commonwealth of the Northern Mariana Islands (CNMI). Amend tax return Guam. Amend tax return The U. Amend tax return S. Amend tax return Virgin Islands (USVI). Amend tax return Unless stated otherwise, when the term “possession” is used in this publication, it includes the Commonwealths of Puerto Rico and the Northern Mariana Islands. Amend tax return Chapter 1 discusses the requirements for being considered a bona fide resident of the listed possessions. Amend tax return Chapter 2 gives the rules for determining if your income is from sources within, or effectively connected with a trade or business in, those possessions. Amend tax return Next, chapter 3 looks at the rules for filing tax returns when you receive income from any of these possessions. Amend tax return You may have to file a U. Amend tax return S. Amend tax return tax return only, a possession tax return only, or both returns. Amend tax return This generally depends on whether you are a bona fide resident of the possession. Amend tax return In some cases, you may have to file a U. Amend tax return S. Amend tax return return, but will be able to exclude income earned in a possession from U. Amend tax return S. Amend tax return tax. Amend tax return You can find illustrated examples of some of the additional forms required in chapter 5. Amend tax return If you are not a bona fide resident of one of the possessions listed earlier, or are otherwise required to file a U. Amend tax return S. Amend tax return income tax return, the information in chapter 4 will tell you how to file your U. Amend tax return S. Amend tax return tax return. Amend tax return This information also applies if you have income from U. Amend tax return S. Amend tax return insular areas other than the five possessions listed earlier because that income will not qualify for any of the exclusions or other benefits discussed in chapter 3. Amend tax return These other U. Amend tax return S. Amend tax return insular areas include: Baker Island, Howland Island, Jarvis Island, Johnston Island, Kingman Reef, Midway Islands, Palmyra Atoll, and Wake Island. Amend tax return If you need information on U. Amend tax return S. Amend tax return taxation, write to: Internal Revenue Service Philadelphia, PA 19255-0725 If you need additional information on your tax obligations in a U. Amend tax return S. Amend tax return possession, write to the tax department of that possession. Amend tax return Their addresses are provided in chapter 3 under the individual headings for each possession. Amend tax return Comments and suggestions. Amend tax return   We welcome your comments about this publication and your suggestions for future editions. Amend tax return   You can send us comments from www. Amend tax return irs. Amend tax return gov/formspubs/. Amend tax return Click on “More Information”and then on “Comment on Tax Forms and Publications. Amend tax return ” Or you can write to us at the following address: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. Amend tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amend tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amend tax return   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Amend tax return Ordering forms and publications. Amend tax return   Visit www. Amend tax return irs. Amend tax return gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Amend tax return Internal Revenue Service 1201 N. Amend tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amend tax return   If you have a tax question, check the information available on IRS. Amend tax return gov or call 1-800-829-1040. Amend tax return We cannot answer tax questions sent to either of the above addresses. Amend tax return You can get the necessary possession tax forms at the tax office for the appropriate possession. Amend tax return The office addresses are given in chapter 3. Amend tax return Useful Items - You may want to see: Publication 54 Tax Guide for U. Amend tax return S. Amend tax return Citizens and Resident Aliens Abroad 514 Foreign Tax Credit for Individuals 519 U. Amend tax return S. Amend tax return Tax Guide for Aliens Form (and Instructions) 1040-PR Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Crédito Tributario Adicional por Hijos para Residentes Bona Fide de Puerto Rico) 1040-SS U. Amend tax return S. Amend tax return Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) 1116 Foreign Tax Credit 4563 Exclusion of Income for Bona Fide Residents of American Samoa 4868 Application for Automatic Extension of Time To File U. Amend tax return S. Amend tax return Individual Income Tax Return 5074 Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI) 8689 Allocation of Individual Income Tax to the U. Amend tax return S. Amend tax return Virgin Islands 8898 Statement for Individuals Who Begin or End Bona Fide Residence In a U. Amend tax return S. Amend tax return Possession 8959 Additional Medicare Tax 8960 Net Investment Income Tax—Individuals, Estates, and Trusts Prev  Up  Next   Home   More Online Publications
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New IRS Video Helps Same-Sex Couples; Joins Extensive IRS Library Of Online Tax Tips

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IRS YouTube Video:

Tax Information About Same-Sex Marriage: English / Spanish / ASL

IR-2014-22, March 6, 2014

WASHINGTON — The Internal Revenue Service released a new YouTube video designed to provide useful tax tips to married same-sex couples.

The video is the latest addition to an online  library featuring short IRS instructional videos covering  more than 100 topics ranging from tips for victims of identity theft to taking advantage of the new simplified home office deduction. These videos have been viewed more than seven million times.

The new video, less than two minutes long, is available in English, Spanish and American Sign Language and can be accessed via IRS.gov. It joins an array of online products, including answers to frequently-asked questions, designed to help same-sex couples file their federal income tax returns.

Following last summer’s Supreme Court decision invalidating a key provision of the Defense of Marriage Act, the IRS ruled that same-sex couples, legally married in jurisdictions that recognize their marriages, are now treated as married for federal tax purposes. The ruling applies to all federal tax provisions where marriage is a factor, including filing status, claiming personal and dependency exemptions, taking the standard deduction, employee benefits, contributing to an IRA and claiming the earned income tax credit or child tax credit.

Visit IRS.gov to access these and other helpful tax resources.

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Page Last Reviewed or Updated: 07-Mar-2014

The Amend Tax Return

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