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Can I File 2012 Taxes Without Filing 2011

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Can I File 2012 Taxes Without Filing 2011

Can i file 2012 taxes without filing 2011 3. Can i file 2012 taxes without filing 2011   Dispositions of Business Property Table of Contents Introduction Useful Items - You may want to see: What Is a Disposition of Property?Like-kind exchanges. Can i file 2012 taxes without filing 2011 How Do I Figure a Gain or Loss?Is My Gain or Loss Ordinary or Capital? Is My Capital Gain or Loss Short Term or Long Term? Where Do I Report Gains and Losses? Introduction If you dispose of business property, you may have a gain or loss that you report on Form 1040. Can i file 2012 taxes without filing 2011 However, in some cases you may have a gain that is not taxable or a loss that is not deductible. Can i file 2012 taxes without filing 2011 This chapter discusses whether you have a disposition, how to figure the gain or loss, and where to report the gain or loss. Can i file 2012 taxes without filing 2011 Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets Form (and Instructions) 4797 Sales of Business Property Sch D (Form 1040) Capital Gains and Losses See chapter 12 for information about getting publications and forms. Can i file 2012 taxes without filing 2011 What Is a Disposition of Property? A disposition of property includes the following transactions. Can i file 2012 taxes without filing 2011 You sell property for cash or other property. Can i file 2012 taxes without filing 2011 You exchange property for other property. Can i file 2012 taxes without filing 2011 You receive money as a tenant for the cancellation of a lease. Can i file 2012 taxes without filing 2011 You receive money for granting the exclusive use of a copyright throughout its life in a particular medium. Can i file 2012 taxes without filing 2011 You transfer property to satisfy a debt. Can i file 2012 taxes without filing 2011 You abandon property. Can i file 2012 taxes without filing 2011 Your bank or other financial institution forecloses on your mortgage or repossesses your property. Can i file 2012 taxes without filing 2011 Your property is damaged, destroyed, or stolen, and you receive property or money in payment. Can i file 2012 taxes without filing 2011 Your property is condemned, or disposed of under the threat of condemnation, and you receive property or money in payment. Can i file 2012 taxes without filing 2011 For details about damaged, destroyed, or stolen property, see Publication 547, Casualties, Disasters, and Thefts. Can i file 2012 taxes without filing 2011 For details about other dispositions, see chapter 1 in Publication 544. Can i file 2012 taxes without filing 2011 Nontaxable exchanges. Can i file 2012 taxes without filing 2011   Certain exchanges of property are not taxable. Can i file 2012 taxes without filing 2011 This means any gain from the exchange is not recognized and you cannot deduct any loss. Can i file 2012 taxes without filing 2011 Your gain or loss will not be recognized until you sell or otherwise dispose of the property you receive. Can i file 2012 taxes without filing 2011 Like-kind exchanges. Can i file 2012 taxes without filing 2011   A like-kind exchange is the exchange of property for the same kind of property. Can i file 2012 taxes without filing 2011 It is the most common type of nontaxable exchange. Can i file 2012 taxes without filing 2011 To be a like-kind exchange, the property traded and the property received must be both of the following. Can i file 2012 taxes without filing 2011 Business or investment property. Can i file 2012 taxes without filing 2011 Like property. Can i file 2012 taxes without filing 2011   Report the exchange of like-kind property on Form 8824, Like-Kind Exchanges. Can i file 2012 taxes without filing 2011 For more information about like-kind exchanges, see chapter 1 in Publication 544. Can i file 2012 taxes without filing 2011 Installment sales. Can i file 2012 taxes without filing 2011   An installment sale is a sale of property where you receive at least one payment after the tax year of the sale. Can i file 2012 taxes without filing 2011 If you finance the buyer's purchase of your property, instead of having the buyer get a loan or mortgage from a third party, you probably have an installment sale. Can i file 2012 taxes without filing 2011   For more information about installment sales, see Publication 537, Installment Sales. Can i file 2012 taxes without filing 2011 Sale of a business. Can i file 2012 taxes without filing 2011   The sale of a business usually is not a sale of one asset. Can i file 2012 taxes without filing 2011 Instead, all the assets of the business are sold. Can i file 2012 taxes without filing 2011 Generally, when this occurs, each asset is treated as being sold separately for determining the treatment of gain or loss. Can i file 2012 taxes without filing 2011   Both the buyer and seller involved in the sale of a business must report to the IRS the allocation of the sales price among the business assets. Can i file 2012 taxes without filing 2011 Use Form 8594, Asset Acquisition Statement Under Section 1060, to provide this information. Can i file 2012 taxes without filing 2011 The buyer and seller should each attach Form 8594 to their federal income tax return for the year in which the sale occurred. Can i file 2012 taxes without filing 2011   For more information about the sale of a business, see chapter 2 of Publication 544. Can i file 2012 taxes without filing 2011 How Do I Figure a Gain or Loss? Table 3-1. Can i file 2012 taxes without filing 2011 How To Figure a Gain or Loss IF your. Can i file 2012 taxes without filing 2011 . Can i file 2012 taxes without filing 2011 . Can i file 2012 taxes without filing 2011 THEN you have a. Can i file 2012 taxes without filing 2011 . Can i file 2012 taxes without filing 2011 . Can i file 2012 taxes without filing 2011 Adjusted basis is more than the amount realized Loss. Can i file 2012 taxes without filing 2011 Amount realized is more than the adjusted basis Gain. Can i file 2012 taxes without filing 2011 Basis, adjusted basis, amount realized, fair market value, and amount recognized are defined next. Can i file 2012 taxes without filing 2011 You need to know these definitions to figure your gain or loss. Can i file 2012 taxes without filing 2011 Basis. Can i file 2012 taxes without filing 2011   The cost or purchase price of property is usually its basis for figuring the gain or loss from its sale or other disposition. Can i file 2012 taxes without filing 2011 However, if you acquired the property by gift, inheritance, or in some way other than buying it, you must use a basis other than its cost. Can i file 2012 taxes without filing 2011 For more information about basis, see Publication 551, Basis of Assets. Can i file 2012 taxes without filing 2011 Adjusted basis. Can i file 2012 taxes without filing 2011   The adjusted basis of property is your original cost or other basis plus certain additions, and minus certain deductions such as depreciation and casualty losses. Can i file 2012 taxes without filing 2011 In determining gain or loss, the costs of transferring property to a new owner, such as selling expenses, are added to the adjusted basis of the property. Can i file 2012 taxes without filing 2011 Amount realized. Can i file 2012 taxes without filing 2011   The amount you realize from a disposition is the total of all money you receive plus the fair market value of all property or services you receive. Can i file 2012 taxes without filing 2011 The amount you realize also includes any of your liabilities that were assumed by the buyer and any liabilities to which the property you transferred is subject, such as real estate taxes or a mortgage. Can i file 2012 taxes without filing 2011 Fair market value. Can i file 2012 taxes without filing 2011   Fair market value is the price at which the property would change hands between a buyer and a seller, neither having to buy or sell, and both having reasonable knowledge of all necessary facts. Can i file 2012 taxes without filing 2011 Amount recognized. Can i file 2012 taxes without filing 2011   Your gain or loss realized from a disposition of property is usually a recognized gain or loss for tax purposes. Can i file 2012 taxes without filing 2011 Recognized gains must be included in gross income. Can i file 2012 taxes without filing 2011 Recognized losses are deductible from gross income. Can i file 2012 taxes without filing 2011 However, a gain or loss realized from certain exchanges of property is not recognized. Can i file 2012 taxes without filing 2011 See  Nontaxable exchanges, earlier. Can i file 2012 taxes without filing 2011 Also, you cannot deduct a loss from the disposition of property held for personal use. Can i file 2012 taxes without filing 2011 Is My Gain or Loss Ordinary or Capital? You must classify your gains and losses as either ordinary or capital gains or losses. Can i file 2012 taxes without filing 2011 You must do this to figure your net capital gain or loss. Can i file 2012 taxes without filing 2011 Generally, you will have a capital gain or loss if you dispose of a capital asset. Can i file 2012 taxes without filing 2011 For the most part, everything you own and use for personal purposes or investment is a capital asset. Can i file 2012 taxes without filing 2011 Certain property you use in your business is not a capital asset. Can i file 2012 taxes without filing 2011 A gain or loss from a disposition of this property is an ordinary gain or loss. Can i file 2012 taxes without filing 2011 However, if you held the property longer than 1 year, you may be able to treat the gain or loss as a capital gain or loss. Can i file 2012 taxes without filing 2011 These gains and losses are called section 1231 gains and losses. Can i file 2012 taxes without filing 2011 For more information about ordinary and capital gains and losses, see chapters 2 and 3 in Publication 544. Can i file 2012 taxes without filing 2011 Is My Capital Gain or Loss Short Term or Long Term? If you have a capital gain or loss, you must determine whether it is long term or short term. Can i file 2012 taxes without filing 2011 Whether a gain or loss is long or short term depends on how long you own the property before you dispose of it. Can i file 2012 taxes without filing 2011 The time you own property before disposing of it is called the holding period. Can i file 2012 taxes without filing 2011 Table 3-2. Can i file 2012 taxes without filing 2011 Do I Have a Short-Term or Long-Term Gain or Loss? IF you hold the property. Can i file 2012 taxes without filing 2011 . Can i file 2012 taxes without filing 2011 . Can i file 2012 taxes without filing 2011 THEN you have a. Can i file 2012 taxes without filing 2011 . Can i file 2012 taxes without filing 2011 . Can i file 2012 taxes without filing 2011 1 year or less Short-term capital gain or loss. Can i file 2012 taxes without filing 2011 More than 1 year Long-term capital gain or loss. Can i file 2012 taxes without filing 2011 For more information about short-term and long-term capital gains and losses, see chapter 4 of Publication 544. Can i file 2012 taxes without filing 2011 Where Do I Report Gains and Losses? Report gains and losses from the following dispositions on the forms indicated. Can i file 2012 taxes without filing 2011 The instructions for the forms explain how to fill them out. Can i file 2012 taxes without filing 2011 Dispositions of business property and depreciable property. Can i file 2012 taxes without filing 2011   Use Form 4797. Can i file 2012 taxes without filing 2011 If you have taxable gain, you may also have to use Schedule D (Form 1040). Can i file 2012 taxes without filing 2011 Like-kind exchanges. Can i file 2012 taxes without filing 2011   Use Form 8824, Like-Kind Exchanges. Can i file 2012 taxes without filing 2011 You may also have to use Form 4797 and Schedule D (Form 1040). Can i file 2012 taxes without filing 2011 Installment sales. Can i file 2012 taxes without filing 2011   Use Form 6252, Installment Sale Income. Can i file 2012 taxes without filing 2011 You may also have to use Form 4797 and Schedule D (Form 1040). Can i file 2012 taxes without filing 2011 Casualties and thefts. Can i file 2012 taxes without filing 2011   Use Form 4684, Casualties and Thefts. Can i file 2012 taxes without filing 2011 You may also have to use Form 4797. Can i file 2012 taxes without filing 2011 Condemned property. Can i file 2012 taxes without filing 2011   Use Form 4797. Can i file 2012 taxes without filing 2011 You may also have to use Schedule D (Form 1040). Can i file 2012 taxes without filing 2011 Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Office of the Attorney General

Website: Office of the Attorney General

Address: Office of the Attorney General
Consumer Protection Unit
123 State Capitol
200 W. 24th St.
Cheyenne, WY 82002

Phone Number: 307-777-7841

TTY: 307-777-5351

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Audit

Website: Department of Audit

Address: Department of Audit
Division of Banking
122 W. 25th St.
Herschler Building, 3rd Floor, East
Cheyenne, WY 82002

Phone Number: 307-777-7797

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Insurance

Website: Department of Insurance

Address: Department of Insurance
Consumer Affairs Section
106 E. 6th Ave.
Cheyenne, WY 82002

Phone Number: 307-777-7401

Toll-free: 1-800-438-5768 (WY)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Office of the Secretary of State

Website: Office of the Secretary of State

Address: Office of the Secretary of State
Compliance Division
State Capitol Building
200 W. 24th St.
Cheyenne, WY 82002-0020

Phone Number: 307-777-7370

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
2515 Warren Ave., Suite 300
Cheyenne, WY 82002

Phone Number: 307-777-7427

Toll-free: 1-888-570-9905 (WY)

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The Can I File 2012 Taxes Without Filing 2011

Can i file 2012 taxes without filing 2011 Publication 600 - Main Contents Table of Contents Actual Expenses Optional Sales Tax Tables Instructions for the State and Local General Sales Tax Deduction WorksheetWhat if you lived in more than one state? What if you lived in more than one locality? What if your local general sales tax rate changed during 2006? What if you lived in more than one locality in the same state during 2006? Actual Expenses Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) you paid in 2006 if the tax rate was the same as the general sales tax rate. Can i file 2012 taxes without filing 2011 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. Can i file 2012 taxes without filing 2011 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. Can i file 2012 taxes without filing 2011 Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Can i file 2012 taxes without filing 2011 Also include any state and local general sales taxes paid for a leased motor vehicle. Can i file 2012 taxes without filing 2011 Do not include sales taxes paid on items used in your trade or business. Can i file 2012 taxes without filing 2011 To deduct your actual expenses, enter the amount on Schedule A, line 5, and enter “ST” on the dotted line to the left of the line 5 entry space. Can i file 2012 taxes without filing 2011 You must keep your actual receipts showing general sales taxes paid to use this method. Can i file 2012 taxes without filing 2011 Refund of general sales taxes. Can i file 2012 taxes without filing 2011   If you received a refund of state or local general sales taxes in 2006 for amounts paid in 2006, reduce your actual 2006 state and local general sales taxes by this amount. Can i file 2012 taxes without filing 2011 If you received a refund of state or local general sales taxes in 2006 for prior year purchases, do not reduce your 2006 state and local general sales taxes by this amount. Can i file 2012 taxes without filing 2011 But if you deducted your actual state and local general sales taxes in the earlier year and the deduction reduced your tax, you may have to include the refund in income on Form 1040, line 21. Can i file 2012 taxes without filing 2011 See Recoveries in Pub. Can i file 2012 taxes without filing 2011 525 for details. Can i file 2012 taxes without filing 2011 Optional Sales Tax Tables Instead of using your actual expenses, you can use the tables on pages 5 through 7 to figure your state and local general sales tax deduction. Can i file 2012 taxes without filing 2011 You may also be able to add the state and local general sales taxes paid on certain specified items. Can i file 2012 taxes without filing 2011 To figure your state and local general sales tax deduction using the tables, complete the worksheet below. Can i file 2012 taxes without filing 2011 If your filing status is married filing separately, both you and your spouse elect to deduct sales taxes, and your spouse elects to use the optional sales tax tables, you also must use the tables to figure your state and local general sales tax deduction. Can i file 2012 taxes without filing 2011 State and Local General Sales Tax Deduction Worksheet (See the instructions that begin on page 3. Can i file 2012 taxes without filing 2011 ) Before you begin: See the instructions for line 1 on page 3 if: You lived in more than one state during 2006, or You had any nontaxable income in 2006. Can i file 2012 taxes without filing 2011   1. Can i file 2012 taxes without filing 2011 Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the instructions) 1. Can i file 2012 taxes without filing 2011 $     Next. Can i file 2012 taxes without filing 2011 If, for all of 2006, you lived only in Connecticut, the District of Columbia, Hawaii, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Jersey, Rhode Island, Virginia, or West Virginia, skip lines 2 through 5, enter -0- on line 6, and go to line 7. Can i file 2012 taxes without filing 2011 Otherwise, go to line 2       2. Can i file 2012 taxes without filing 2011 Did you live in Alaska, Arizona, Arkansas (Texarkana only), California (Los Angeles County only), Colorado, Georgia, Illinois, Louisiana, New York State, or North Carolina in 2006?         No. Can i file 2012 taxes without filing 2011 Enter -0-                   Yes. Can i file 2012 taxes without filing 2011 Enter your local general sales taxes from the applicable table on page 7 (see page 3 of the instructions)     2. Can i file 2012 taxes without filing 2011 $       3. Can i file 2012 taxes without filing 2011 Did your locality impose a local general sales tax in 2006? Residents of California, Nevada, and Texarkana, Arkansas, see page 3 of the instructions             No. Can i file 2012 taxes without filing 2011 Skip lines 3 through 5, enter -0- on line 6, and go to line 7             Yes. Can i file 2012 taxes without filing 2011 Enter your local general sales tax rate, but omit the percentage sign. Can i file 2012 taxes without filing 2011 For example, if your local general sales tax rate was 2. Can i file 2012 taxes without filing 2011 5%, enter 2. Can i file 2012 taxes without filing 2011 5. Can i file 2012 taxes without filing 2011 If your local general sales tax rate changed or you lived in more than one locality in the same state during 2006, see page 3 of the instructions. Can i file 2012 taxes without filing 2011 (If you do not know your local general sales tax rate, contact your local government. Can i file 2012 taxes without filing 2011 ) 3. Can i file 2012 taxes without filing 2011 . Can i file 2012 taxes without filing 2011       4. Can i file 2012 taxes without filing 2011 Did you enter -0- on line 2 above?             No. Can i file 2012 taxes without filing 2011 Skip lines 4 and 5 and go to line 6             Yes. Can i file 2012 taxes without filing 2011 Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. Can i file 2012 taxes without filing 2011 For example, if your state general sales tax rate is 6%, enter 6. Can i file 2012 taxes without filing 2011 0 4. Can i file 2012 taxes without filing 2011 . Can i file 2012 taxes without filing 2011       5. Can i file 2012 taxes without filing 2011 Divide line 3 by line 4. Can i file 2012 taxes without filing 2011 Enter the result as a decimal (rounded to at least three places) 5. Can i file 2012 taxes without filing 2011 . Can i file 2012 taxes without filing 2011       6. Can i file 2012 taxes without filing 2011 Did you enter -0- on line 2 above?             No. Can i file 2012 taxes without filing 2011 Multiply line 2 by line 3   6. Can i file 2012 taxes without filing 2011 $     Yes. Can i file 2012 taxes without filing 2011 Multiply line 1 by line 5. Can i file 2012 taxes without filing 2011 If you lived in more than one locality in the same state during 2006, see page 4 of the instructions           7. Can i file 2012 taxes without filing 2011 Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the instructions) 7. Can i file 2012 taxes without filing 2011 $   8. Can i file 2012 taxes without filing 2011 Deduction for general sales taxes. Can i file 2012 taxes without filing 2011 Add lines 1, 6, and 7. Can i file 2012 taxes without filing 2011 Enter the result here and the total from all your state and local general sales tax deduction worksheets, if you completed more than one, on Schedule A, line 5. Can i file 2012 taxes without filing 2011 Be sure to enter “ST” on the dotted line to the left of the entry space 8. Can i file 2012 taxes without filing 2011 $     Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. Can i file 2012 taxes without filing 2011    If you lived in the same state for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional state sales tax table for your state on page 5 or 6. Can i file 2012 taxes without filing 2011 Read down the “At least-But less than” columns for your state and find the line that includes your 2006 income. Can i file 2012 taxes without filing 2011 If married filing separately, do not include your spouse's income. Can i file 2012 taxes without filing 2011 Your 2006 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. Can i file 2012 taxes without filing 2011 Tax-exempt interest. Can i file 2012 taxes without filing 2011 Veterans' benefits. Can i file 2012 taxes without filing 2011 Nontaxable combat pay. Can i file 2012 taxes without filing 2011 Workers' compensation. Can i file 2012 taxes without filing 2011 Nontaxable part of social security and railroad retirement benefits. Can i file 2012 taxes without filing 2011 Nontaxable part of IRA, pension, or annuity distributions. Can i file 2012 taxes without filing 2011 Do not include rollovers. Can i file 2012 taxes without filing 2011 Public assistance payments. Can i file 2012 taxes without filing 2011 The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Can i file 2012 taxes without filing 2011 Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Can i file 2012 taxes without filing 2011 What if you lived in more than one state?    If you lived in more than one state during 2006, look up the table amount for each state using the above rules. Can i file 2012 taxes without filing 2011 If there is no table for your state, the table amount is considered to be zero. Can i file 2012 taxes without filing 2011 Multiply the table amount for each state you lived in by a fraction. Can i file 2012 taxes without filing 2011 The numerator of the fraction is the number of days you lived in the state during 2006 and the denominator is the total number of days in the year (365). Can i file 2012 taxes without filing 2011 Enter the total of the prorated table amounts for each state on line 1. Can i file 2012 taxes without filing 2011 However, if you also lived in a locality during 2006 that imposed a local general sales tax, do not enter the total on line 1. Can i file 2012 taxes without filing 2011 Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. Can i file 2012 taxes without filing 2011 Example. Can i file 2012 taxes without filing 2011 You lived in State A from January 1 through August 31, 2006 (243 days), and in State B from September 1 through December 31, 2006 (122 days). Can i file 2012 taxes without filing 2011 The table amount for State A is $500. Can i file 2012 taxes without filing 2011 The table amount for State B is $400. Can i file 2012 taxes without filing 2011 You would figure your state general sales tax as follows. Can i file 2012 taxes without filing 2011 State A: $500 x 243/365 = $333   State B: $400 x 122/365 = 134   Total = $467   If none of the localities in which you lived during 2006 imposed a local general sales tax, enter $467 on line 1 of your worksheet. Can i file 2012 taxes without filing 2011 Otherwise, complete a separate worksheet for State A and State B. Can i file 2012 taxes without filing 2011 Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. Can i file 2012 taxes without filing 2011 Line 2. Can i file 2012 taxes without filing 2011   If you checked the “No” box, enter -0- on line 2, and go to line 3. Can i file 2012 taxes without filing 2011 If you checked the “Yes” box and lived in the same locality for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional local sales tax table for your locality on page 7. Can i file 2012 taxes without filing 2011 Read down the “At least-But less than” columns for your locality and find the line that includes your 2006 income. Can i file 2012 taxes without filing 2011 See the line 1 instructions on this page to figure your 2006 income. Can i file 2012 taxes without filing 2011 The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Can i file 2012 taxes without filing 2011 Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Can i file 2012 taxes without filing 2011 What if you lived in more than one locality?   If you lived in more than one locality during 2006, look up the table amount for each locality using the above rules. Can i file 2012 taxes without filing 2011 If there is no table for your locality, the table amount is considered to be zero. Can i file 2012 taxes without filing 2011 Multiply the table amount for each locality you lived in by a fraction. Can i file 2012 taxes without filing 2011 The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). Can i file 2012 taxes without filing 2011 If you lived in more than one locality in the same state and the local general sales tax rate was the same for each locality, enter the total of the prorated table amounts for each locality in that state on line 2. Can i file 2012 taxes without filing 2011 Otherwise, complete a separate worksheet for lines 2 through 6 for each locality and enter each prorated table amount on line 2 of the applicable worksheet. Can i file 2012 taxes without filing 2011 Example. Can i file 2012 taxes without filing 2011 You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). Can i file 2012 taxes without filing 2011 The table amount for Locality 1 is $100. Can i file 2012 taxes without filing 2011 The table amount for Locality 2 is $150. Can i file 2012 taxes without filing 2011 You would figure the amount to enter on line 2 as follows. Can i file 2012 taxes without filing 2011 Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. Can i file 2012 taxes without filing 2011 Locality 1: $100 x 243/365 = $67   Locality 2: $150 x 122/365 = 50   Total = $117   Line 3. Can i file 2012 taxes without filing 2011   If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7. Can i file 2012 taxes without filing 2011 25%. Can i file 2012 taxes without filing 2011 Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7. Can i file 2012 taxes without filing 2011 25%. Can i file 2012 taxes without filing 2011   If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6. Can i file 2012 taxes without filing 2011 5%. Can i file 2012 taxes without filing 2011 Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6. Can i file 2012 taxes without filing 2011 5%. Can i file 2012 taxes without filing 2011   If you lived in Texarkana, Arkansas, check the “Yes” box and enter “4. Can i file 2012 taxes without filing 2011 0” on line 3. Can i file 2012 taxes without filing 2011 Your local general sales tax rate of 4. Can i file 2012 taxes without filing 2011 0% includes the additional 1. Can i file 2012 taxes without filing 2011 0% Arkansas state sales tax rate for Texarkana and the 1. Can i file 2012 taxes without filing 2011 5% sales tax rate for Miller County. Can i file 2012 taxes without filing 2011 What if your local general sales tax rate changed during 2006?    If you checked the “Yes” box and your local general sales tax rate changed during 2006, figure the rate to enter on line 3 as follows. Can i file 2012 taxes without filing 2011 Multiply each tax rate for the period it was in effect by a fraction. Can i file 2012 taxes without filing 2011 The numerator of the fraction is the number of days the rate was in effect during 2006 and the denominator is the total number of days in the year (365). Can i file 2012 taxes without filing 2011 Enter the total of the prorated tax rates on line 3. Can i file 2012 taxes without filing 2011 Example. Can i file 2012 taxes without filing 2011 Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2006 (273 days). Can i file 2012 taxes without filing 2011 The rate increased to 1. Can i file 2012 taxes without filing 2011 75% for the period from October 1 through December 31, 2006 (92 days). Can i file 2012 taxes without filing 2011 You would enter “1. Can i file 2012 taxes without filing 2011 189” on line 3, figured as follows. Can i file 2012 taxes without filing 2011 January 1 - September 30: 1. Can i file 2012 taxes without filing 2011 00 x 273/365 = 0. Can i file 2012 taxes without filing 2011 748   October 1 - December 31: 1. Can i file 2012 taxes without filing 2011 75 x 92/365 = 0. Can i file 2012 taxes without filing 2011 441   Total = 1. Can i file 2012 taxes without filing 2011 189   What if you lived in more than one locality in the same state during 2006?    Complete a separate worksheet for lines 2 through 6 for each locality in your state if you lived in more than one locality in the same state during 2006 and either of the following applies. Can i file 2012 taxes without filing 2011 Each locality did not have the same local general sales tax rate. Can i file 2012 taxes without filing 2011 You lived in Texarkana, AR, or Los Angeles County, CA. Can i file 2012 taxes without filing 2011   To figure the amount to enter on line 3 of the worksheet for each locality in which you lived (except a locality for which you used the table on page 7 to figure your local general sales tax deduction), multiply the local general sales tax rate by a fraction. Can i file 2012 taxes without filing 2011 The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). Can i file 2012 taxes without filing 2011 Example. Can i file 2012 taxes without filing 2011 You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). Can i file 2012 taxes without filing 2011 The local general sales tax rate for Locality 1 is 1%. Can i file 2012 taxes without filing 2011 The rate for Locality 2 is 1. Can i file 2012 taxes without filing 2011 75%. Can i file 2012 taxes without filing 2011 You would enter “0. Can i file 2012 taxes without filing 2011 666” on line 3 for the Locality 1 worksheet and “0. Can i file 2012 taxes without filing 2011 585” for the Locality 2 worksheet, figured as follows. Can i file 2012 taxes without filing 2011 Locality 1: 1. Can i file 2012 taxes without filing 2011 00 x 243/365 = 0. Can i file 2012 taxes without filing 2011 666   Locality 2: 1. Can i file 2012 taxes without filing 2011 75 x 122/365 = 0. Can i file 2012 taxes without filing 2011 585   Line 6. Can i file 2012 taxes without filing 2011   If you lived in more than one locality in the same state during 2006, you should have completed line 1 only on the first worksheet for that state and separate worksheets for lines 2 through 6 for any other locality within that state in which you lived during 2006. Can i file 2012 taxes without filing 2011 If you checked the “Yes” box on line 6 of any of those worksheets, multiply line 5 of that worksheet by the amount that you entered on line 1 for that state on the first worksheet. Can i file 2012 taxes without filing 2011 Line 7. Can i file 2012 taxes without filing 2011    Enter on line 7 any state and local general sales taxes paid on the following specified items. Can i file 2012 taxes without filing 2011 If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. Can i file 2012 taxes without filing 2011 A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). Can i file 2012 taxes without filing 2011 Also include any state and local general sales taxes paid for a leased motor vehicle. Can i file 2012 taxes without filing 2011 If the state sales tax rate on these items is higher than the general sales tax rate, only include the amount of tax you would have paid at the general sales tax rate. Can i file 2012 taxes without filing 2011 An aircraft or boat, if the tax rate was the same as the general sales tax rate. Can i file 2012 taxes without filing 2011 A home (including a mobile home or prefabricated home) or substantial addition to or major renovation of a home, but only if the tax rate was the same as the general sales tax rate and any of the following applies. Can i file 2012 taxes without filing 2011 Your state or locality imposes a general sales tax directly on the sale of a home or on the cost of a substantial addition or major renovation. Can i file 2012 taxes without filing 2011 You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. Can i file 2012 taxes without filing 2011 Under your state law, your contractor is considered your agent in the construction of the home or substantial addition or the performance of a major renovation. Can i file 2012 taxes without filing 2011 The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. Can i file 2012 taxes without filing 2011 In this case, you will be considered to have purchased any items subject to a sales tax and to have paid the sales tax directly. Can i file 2012 taxes without filing 2011   Do not include sales taxes paid on items used in your trade or business. Can i file 2012 taxes without filing 2011 If you received a refund of state or local general sales taxes in 2006, see Refund of general sales taxes on page 1. Can i file 2012 taxes without filing 2011 Prev  Up  Next   Home   More Online Publications