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Federal Income Tax Forms 2012

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Federal Income Tax Forms 2012

Federal income tax forms 2012 Part Four -   Ajustes a los Ingresos Los tres capítulos de esta sección abordan algunos de los ajustes a los ingresos que puede deducir al calcular el ingreso bruto ajustado. Federal income tax forms 2012 Estos capítulos abarcan: Aportaciones a arreglos tradicionales de ahorros para la jubilación (IRA, por sus siglas en inglés), el capítulo 17 , Pensión para el cónyuge divorciado que paga, el capítulo 18 e Intereses sobre préstamos de estudios que usted paga, el capítulo 19 . Federal income tax forms 2012 Otros ajustes a los ingresos se explican en otras partes de esta publicación o en otras publicaciones. Federal income tax forms 2012 Vea la Tabla V que aparece a continuación. Federal income tax forms 2012 Tabla V. Federal income tax forms 2012 Otros Ajustes a los Ingresos  Utilice esta tabla para buscar información acerca de otros ajustes a los ingresos no abarcados en esta sección de la publicación. Federal income tax forms 2012 SI busca más información sobre la deducción por. Federal income tax forms 2012 . Federal income tax forms 2012 . Federal income tax forms 2012 ENTONCES vea. Federal income tax forms 2012 . Federal income tax forms 2012 . Federal income tax forms 2012 Determinados gastos de negocio de personal en reserva de las Fuerzas Armadas, artistas del espectáculo y funcionarios que prestan servicios por honorarios el capítulo 26 . Federal income tax forms 2012 Aportaciones a cuentas de ahorros para gastos médicos la Publicación 969, Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para gastos médicos y otros planes para la salud con beneficios tributarios), en inglés. Federal income tax forms 2012 Gastos de mudanza la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. Federal income tax forms 2012 Una porción del impuesto sobre el trabajo por cuenta propia el capítulo 22 . Federal income tax forms 2012 Seguro médico para personas que trabajan por cuenta propia el capítulo 21 . Federal income tax forms 2012 Pagos a planes SEP, SIMPLE y planes calificados para personas que trabajan por cuenta propia la Publicación 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) (Planes de jubilación para pequeños negocios (SEP, SIMPLE y planes calificados)), en inglés. Federal income tax forms 2012 Multa por retiro prematuro de ahorros el capítulo 7 . Federal income tax forms 2012 Aportaciones a un plan de ahorros médicos Archer (MSA, por sus siglas en inglés) la Publicación 969, en inglés. Federal income tax forms 2012 Amortización o gasto de reforestación los capítulos 7 y 8 de la Publicación 535, Business Expenses (Gastos de negocios), en inglés. Federal income tax forms 2012 Aportaciones a planes de pensiones conforme a la sección 501(c)(18)(D) del Código Federal de Impuestos Internos la Publicación 525, Taxable and Nontaxable Income (Ingreso tributable y no tributable), en inglés. Federal income tax forms 2012 Gastos procedentes del alquiler de bienes muebles el capítulo 12 . Federal income tax forms 2012 Determinados reintegros obligatorios de prestaciones suplementarias por desempleo (sub-pago) el capítulo 12 . Federal income tax forms 2012 Gastos por concepto de vivienda en el extranjero el capítulo 4 de la Publicación 54, Tax Guide for U. Federal income tax forms 2012 S. Federal income tax forms 2012 Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos estadounidenses y extranjeros residentes que viven en el extranjero), en inglés. Federal income tax forms 2012 Pago de servicio de juraduría que se le haya entregado a su empleador el capítulo 12 . Federal income tax forms 2012 Aportaciones hechas por determinados capellanes a planes conforme a la sección 403(b) del Código Federal de Impuestos Internos la Publicación 517, Social Security and Other Information for Members of the Clergy and Religious Workers (Seguro Social y otra información para miembros del clero y empleados religiosos), en inglés. Federal income tax forms 2012 Honorarios de abogado y determinados costos por acciones legales con respecto a reclamaciones por discriminación ilegal y premios a denunciantes dentro de su propia empresa la Publicación 525, en inglés. Federal income tax forms 2012 Deducción por actividades de producción nacional el Formulario 8903, Domestic Production Activities Deduction (Deducción por actividades de producción nacional), en inglés. Federal income tax forms 2012 Table of Contents 17. Federal income tax forms 2012   Arreglos de Ahorros para la Jubilación (Arreglos IRA)Qué Hay de Nuevo en el Año 2013 Recordatorios Introduction Useful Items - You may want to see: Arreglos IRA Tradicionales¿Quién Puede Abrir un Arreglo IRA Tradicional? ¿Cuándo y Cómo se Puede Abrir un Arreglo IRA Tradicional? ¿Cuánto se Puede Aportar? ¿Cuándo se Pueden Hacer Aportaciones? ¿Cuánto se Puede Deducir? Aportaciones no Deducibles Arreglos IRA Heredados ¿Puede Traspasar Activos de un Plan de Jubilación? ¿Cuándo Puede Retirar o Utilizar Activos de un Arreglo IRA? ¿Cuándo Tiene que Retirar Activos de un Arreglo IRA? (Distribuciones Mínimas Obligatorias) ¿Están Sujetas a Impuestos las Distribuciones? ¿Qué Acciones Dan Lugar a Multas o Impuestos Adicionales? Arreglos Roth IRA ¿Qué Es un Arreglo Roth IRA? ¿Cuándo se Puede Abrir un Arreglo Roth IRA? ¿Puede Hacer Aportaciones a un Arreglo Roth IRA? ¿Se Pueden Trasladar Activos a un Arreglo Roth IRA? ¿Están Sujetas a Impuestos las Distribuciones? 18. Federal income tax forms 2012   Pensión para el Cónyuge DivorciadoIntroductionCónyuge o ex cónyuge. Federal income tax forms 2012 Documento (instrumento) de divorcio o separación judicial. Federal income tax forms 2012 Useful Items - You may want to see: Reglas GeneralesPagos hipotecarios. Federal income tax forms 2012 Impuestos y seguro. Federal income tax forms 2012 Otros pagos a terceros. Federal income tax forms 2012 Documentos Firmados Después de 1984Pagos a terceros. Federal income tax forms 2012 Excepción. Federal income tax forms 2012 Pagos sustitutivos. Federal income tax forms 2012 Específicamente designado como pensión para hijos menores. Federal income tax forms 2012 Contingencia relacionada con su hijo. Federal income tax forms 2012 Pago claramente asociado con una contingencia. Federal income tax forms 2012 Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Regla de Recuperación 19. Federal income tax forms 2012   Ajustes Tributarios por EstudiosIntroduction Useful Items - You may want to see: Deducción por Intereses sobre Préstamos de EstudiosDefinición de los Intereses sobre Préstamos de Estudios ¿Puede Reclamar la Deducción? ¿Cuánto Puede Deducir? ¿Cómo Calcular la Deducción? Deducción por Matrícula y Cuotas Escolares¿Puede Reclamar la Deducción? Gastos que Califican Estudiante que Reúne los Requisitos Quién Puede Reclamar los Gastos de un Dependiente Cuánto se Puede Deducir Gastos del Educador Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Hurricane Irene in New Jersey

E-file to Remain Open for Hurricane Irene Victims through Oct. 31

Updated 9/7/11 to add the following counties: Atlantic, Burlington, Camden, Cape May, Cumberland, Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Monmouth, Ocean, Salem, Sussex, Union and Warren.

NJ-2011-42, Sept. 1, 2011

MOUNTAINSIDE, N.J. — Victims of Hurricane Irene that began on Aug. 27, 2011 in parts of New Jersey may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Atlantic, Bergen, Burlington, Camden, Cape May, Cumberland, Essex, Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Monmouth, Morris, Ocean, Passaic, Salem, Somerset, Sussex, Union and Warren. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 27, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 27, and on or before Sept. 12, as long as the deposits are made by Sept. 12, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 27 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 27 and on or before Oct. 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 27 and on or before Sept. 12 provided the taxpayer makes these deposits by Sept. 12.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.
Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “New Jersey/Hurricane Irene” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Page Last Reviewed or Updated: 24-Mar-2014

The Federal Income Tax Forms 2012

Federal income tax forms 2012 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. Federal income tax forms 2012 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. Federal income tax forms 2012 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. Federal income tax forms 2012 Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Federal income tax forms 2012 Also include any state and local general sales taxes paid for a leased motor vehicle. Federal income tax forms 2012 Do not include sales taxes paid on items used in your trade or business. Federal income tax forms 2012 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. Federal income tax forms 2012 You must keep your actual receipts showing general sales taxes paid to use this method. Federal income tax forms 2012 Refund of general sales taxes. Federal income tax forms 2012   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. Federal income tax forms 2012 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. Federal income tax forms 2012 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. Federal income tax forms 2012 See Recoveries in Pub. Federal income tax forms 2012 525 for details. Federal income tax forms 2012 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. Federal income tax forms 2012 You may also be able to add the state and local general sales taxes paid on certain specified items. Federal income tax forms 2012 To figure your state and local general sales tax deduction using the tables, complete the worksheet below. Federal income tax forms 2012 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. Federal income tax forms 2012 State and Local General Sales Tax Deduction Worksheet (See the instructions that begin on page 3. Federal income tax forms 2012 ) 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. Federal income tax forms 2012   1. Federal income tax forms 2012 Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the instructions) 1. Federal income tax forms 2012 $     Next. Federal income tax forms 2012 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. Federal income tax forms 2012 Otherwise, go to line 2       2. Federal income tax forms 2012 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. Federal income tax forms 2012 Enter -0-                   Yes. Federal income tax forms 2012 Enter your local general sales taxes from the applicable table on page 7 (see page 3 of the instructions)     2. Federal income tax forms 2012 $       3. Federal income tax forms 2012 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. Federal income tax forms 2012 Skip lines 3 through 5, enter -0- on line 6, and go to line 7             Yes. Federal income tax forms 2012 Enter your local general sales tax rate, but omit the percentage sign. Federal income tax forms 2012 For example, if your local general sales tax rate was 2. Federal income tax forms 2012 5%, enter 2. Federal income tax forms 2012 5. Federal income tax forms 2012 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. Federal income tax forms 2012 (If you do not know your local general sales tax rate, contact your local government. Federal income tax forms 2012 ) 3. Federal income tax forms 2012 . Federal income tax forms 2012       4. Federal income tax forms 2012 Did you enter -0- on line 2 above?             No. Federal income tax forms 2012 Skip lines 4 and 5 and go to line 6             Yes. Federal income tax forms 2012 Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. Federal income tax forms 2012 For example, if your state general sales tax rate is 6%, enter 6. Federal income tax forms 2012 0 4. Federal income tax forms 2012 . Federal income tax forms 2012       5. Federal income tax forms 2012 Divide line 3 by line 4. Federal income tax forms 2012 Enter the result as a decimal (rounded to at least three places) 5. Federal income tax forms 2012 . Federal income tax forms 2012       6. Federal income tax forms 2012 Did you enter -0- on line 2 above?             No. Federal income tax forms 2012 Multiply line 2 by line 3   6. Federal income tax forms 2012 $     Yes. Federal income tax forms 2012 Multiply line 1 by line 5. Federal income tax forms 2012 If you lived in more than one locality in the same state during 2006, see page 4 of the instructions           7. Federal income tax forms 2012 Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the instructions) 7. Federal income tax forms 2012 $   8. Federal income tax forms 2012 Deduction for general sales taxes. Federal income tax forms 2012 Add lines 1, 6, and 7. Federal income tax forms 2012 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. Federal income tax forms 2012 Be sure to enter “ST” on the dotted line to the left of the entry space 8. Federal income tax forms 2012 $     Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. Federal income tax forms 2012    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. Federal income tax forms 2012 Read down the “At least-But less than” columns for your state and find the line that includes your 2006 income. Federal income tax forms 2012 If married filing separately, do not include your spouse's income. Federal income tax forms 2012 Your 2006 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. Federal income tax forms 2012 Tax-exempt interest. Federal income tax forms 2012 Veterans' benefits. Federal income tax forms 2012 Nontaxable combat pay. Federal income tax forms 2012 Workers' compensation. Federal income tax forms 2012 Nontaxable part of social security and railroad retirement benefits. Federal income tax forms 2012 Nontaxable part of IRA, pension, or annuity distributions. Federal income tax forms 2012 Do not include rollovers. Federal income tax forms 2012 Public assistance payments. Federal income tax forms 2012 The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Federal income tax forms 2012 Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Federal income tax forms 2012 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. Federal income tax forms 2012 If there is no table for your state, the table amount is considered to be zero. Federal income tax forms 2012 Multiply the table amount for each state you lived in by a fraction. Federal income tax forms 2012 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). Federal income tax forms 2012 Enter the total of the prorated table amounts for each state on line 1. Federal income tax forms 2012 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. Federal income tax forms 2012 Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. Federal income tax forms 2012 Example. Federal income tax forms 2012 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). Federal income tax forms 2012 The table amount for State A is $500. Federal income tax forms 2012 The table amount for State B is $400. Federal income tax forms 2012 You would figure your state general sales tax as follows. Federal income tax forms 2012 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. Federal income tax forms 2012 Otherwise, complete a separate worksheet for State A and State B. Federal income tax forms 2012 Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. Federal income tax forms 2012 Line 2. Federal income tax forms 2012   If you checked the “No” box, enter -0- on line 2, and go to line 3. Federal income tax forms 2012 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. Federal income tax forms 2012 Read down the “At least-But less than” columns for your locality and find the line that includes your 2006 income. Federal income tax forms 2012 See the line 1 instructions on this page to figure your 2006 income. Federal income tax forms 2012 The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Federal income tax forms 2012 Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Federal income tax forms 2012 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. Federal income tax forms 2012 If there is no table for your locality, the table amount is considered to be zero. Federal income tax forms 2012 Multiply the table amount for each locality you lived in by a fraction. Federal income tax forms 2012 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). Federal income tax forms 2012 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. Federal income tax forms 2012 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. Federal income tax forms 2012 Example. Federal income tax forms 2012 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). Federal income tax forms 2012 The table amount for Locality 1 is $100. Federal income tax forms 2012 The table amount for Locality 2 is $150. Federal income tax forms 2012 You would figure the amount to enter on line 2 as follows. Federal income tax forms 2012 Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. Federal income tax forms 2012 Locality 1: $100 x 243/365 = $67   Locality 2: $150 x 122/365 = 50   Total = $117   Line 3. Federal income tax forms 2012   If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7. Federal income tax forms 2012 25%. Federal income tax forms 2012 Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7. Federal income tax forms 2012 25%. Federal income tax forms 2012   If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6. Federal income tax forms 2012 5%. Federal income tax forms 2012 Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6. Federal income tax forms 2012 5%. Federal income tax forms 2012   If you lived in Texarkana, Arkansas, check the “Yes” box and enter “4. Federal income tax forms 2012 0” on line 3. Federal income tax forms 2012 Your local general sales tax rate of 4. Federal income tax forms 2012 0% includes the additional 1. Federal income tax forms 2012 0% Arkansas state sales tax rate for Texarkana and the 1. Federal income tax forms 2012 5% sales tax rate for Miller County. Federal income tax forms 2012 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. Federal income tax forms 2012 Multiply each tax rate for the period it was in effect by a fraction. Federal income tax forms 2012 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). Federal income tax forms 2012 Enter the total of the prorated tax rates on line 3. Federal income tax forms 2012 Example. Federal income tax forms 2012 Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2006 (273 days). Federal income tax forms 2012 The rate increased to 1. Federal income tax forms 2012 75% for the period from October 1 through December 31, 2006 (92 days). Federal income tax forms 2012 You would enter “1. Federal income tax forms 2012 189” on line 3, figured as follows. Federal income tax forms 2012 January 1 - September 30: 1. Federal income tax forms 2012 00 x 273/365 = 0. Federal income tax forms 2012 748   October 1 - December 31: 1. Federal income tax forms 2012 75 x 92/365 = 0. Federal income tax forms 2012 441   Total = 1. Federal income tax forms 2012 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. Federal income tax forms 2012 Each locality did not have the same local general sales tax rate. Federal income tax forms 2012 You lived in Texarkana, AR, or Los Angeles County, CA. Federal income tax forms 2012   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. Federal income tax forms 2012 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). Federal income tax forms 2012 Example. Federal income tax forms 2012 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). Federal income tax forms 2012 The local general sales tax rate for Locality 1 is 1%. Federal income tax forms 2012 The rate for Locality 2 is 1. Federal income tax forms 2012 75%. Federal income tax forms 2012 You would enter “0. Federal income tax forms 2012 666” on line 3 for the Locality 1 worksheet and “0. Federal income tax forms 2012 585” for the Locality 2 worksheet, figured as follows. Federal income tax forms 2012 Locality 1: 1. Federal income tax forms 2012 00 x 243/365 = 0. Federal income tax forms 2012 666   Locality 2: 1. Federal income tax forms 2012 75 x 122/365 = 0. Federal income tax forms 2012 585   Line 6. Federal income tax forms 2012   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. Federal income tax forms 2012 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. Federal income tax forms 2012 Line 7. Federal income tax forms 2012    Enter on line 7 any state and local general sales taxes paid on the following specified items. Federal income tax forms 2012 If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. Federal income tax forms 2012 A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). Federal income tax forms 2012 Also include any state and local general sales taxes paid for a leased motor vehicle. Federal income tax forms 2012 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. Federal income tax forms 2012 An aircraft or boat, if the tax rate was the same as the general sales tax rate. Federal income tax forms 2012 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. Federal income tax forms 2012 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. Federal income tax forms 2012 You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. Federal income tax forms 2012 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. Federal income tax forms 2012 The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. Federal income tax forms 2012 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. Federal income tax forms 2012   Do not include sales taxes paid on items used in your trade or business. Federal income tax forms 2012 If you received a refund of state or local general sales taxes in 2006, see Refund of general sales taxes on page 1. 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