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Highest State Taxes

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Highest State Taxes

Highest state taxes Index A Actuarial Tables, Actuarial Tables How to use, How To Use Actuarial Tables Unisex, Unisex Annuity Tables Adjustments to total cost, Adjustments Annuity starting date, The annuity starting date Assistance (see Tax help) D Death benefit exclusion, Death benefit exclusion. Highest state taxes E Election Post-June 1986 contributions, Contributions made both before July 1986 and after June 1986. Highest state taxes , Annuity received after June 30, 1986. Highest state taxes Pre-July 1986 contributions, Contributions made both before July 1986 and after June 1986. Highest state taxes Employment abroad, Foreign employment. Highest state taxes Exclusion limited to net cost, Exclusion limited to net cost. Highest state taxes Exclusion not limited to net cost, Exclusion not limited to net cost. Highest state taxes Exclusion ratio, Step 3. Highest state taxes Expected return, Expected Return F Fixed period annuity, Types of pensions and annuities. Highest state taxes , Fixed period annuity. Highest state taxes Foreign employment, Foreign employment. Highest state taxes Free tax services, Free help with your tax return. Highest state taxes G General Rule Who must use the, Who must use the General Rule. Highest state taxes H Help (see Tax help) Help from IRS, Help from IRS. Highest state taxes , Request for a ruling. Highest state taxes , Free IRS help. Highest state taxes , Requesting a Ruling on Taxation of Annuity I Increase in payments, Increase in annuity payments. Highest state taxes Investment in the contract, Investment in the Contract J Joint and survivor annuities, Types of pensions and annuities. Highest state taxes , Joint and survivor annuities. Highest state taxes N Net cost, Net cost. Highest state taxes Nonqualified employee plans, General Information P Part-year payments, Part-year payments. Highest state taxes Periodic payments, taxation of, Taxation of Periodic Payments Publications (see Tax help) Q Qualified plans, Introduction R Refund feature, Refund feature. Highest state taxes Ruling request, Request for a ruling. Highest state taxes , Requesting a Ruling on Taxation of Annuity S Single life annuity, Single life annuity. Highest state taxes Survivor annuities, Different payments to survivor. Highest state taxes T Tax help, How To Get Tax Help Taxable part of annuity How to compute the, Computation Under the General Rule Worksheets, Worksheet I For Determining Taxable Annuity Under Regulations Section 1. Highest state taxes 72-6(d)(6) Election For Single Annuitant With No Survivor Annuity, Worksheet II For Determining Taxable Annuity Under Regulations Section 1. Highest state taxes 72-6(d)(6) Election For Joint and Survivor Annuity TTY/TDD information, How To Get Tax Help Types of pensions and annuities, Types of pensions and annuities. Highest state taxes V Variable annuities, Types of pensions and annuities. Highest state taxes , Variable annuities. Highest state taxes W Withholding of tax, Withholding tax and estimated tax. Highest state taxes Prev  Up     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

New York State Department of State

Website: New York State Department of State

Address: New York State Department of State
Division of Consumer Protection
Consumer Assistance Unit

99 Washington Ave.
Albany, NY 12231-0001

Phone Number: 518-474-8583

Toll-free: 1-800-697-1220

Office of the Attorney General- Albany Office

Website: Office of the Attorney General- Albany Office (Utica office of the attorney general)

Address: Office of the Attorney General- Albany Office
Bureau of Consumer Frauds and Protection
State Capitol
Albany, NY 12224-0341

Phone Number: 518-474-5481

Toll-free: 1-800-771-7755 (NY)

TTY: 1-800-788-9898 (TDD)

Office of the Attorney General- New York City Office

Website: Office of the Attorney General- New York City Office (Utica office of the attorney general)

Address: Office of the Attorney General- New York City Office
Bureau of Consumer Frauds and Protection
120 Broadway, 3rd Floor
New York, NY 10271-0332

Phone Number: 212-416-8300 212-416-8345 (in Spanish)

Toll-free: 1-800-771-7755 (Hotline)

TTY: 1-800-788-9898 (TDD)

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Regional Consumer Protection Offices

Suffolk Regional Office of the Attorney General

Website: Suffolk Regional Office of the Attorney General (Utica office of the attorney general)

Address: Suffolk Regional Office of the Attorney General
300 Motor Parkway, Suite 230
Hauppauge, NY 11788

Phone Number: 631-231-2401

Toll-free: 1-800-771-7755 (Consumer Helpline)

TTY: 1-800-788-9898

Syracuse Regional Office of the Attorney General

Website: Syracuse Regional Office of the Attorney General (Utica office of the attorney general)

Address: Syracuse Regional Office of the Attorney General
615 Erie Blvd. W, Suite 102
Syracuse, NY 13204

Phone Number: 315-448-4848

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Utica Regional Office of the Attorney General

Website: Utica Regional Office of the Attorney General (Utica office of the attorney general)

Address: Utica Regional Office of the Attorney General
207 Genesee St., Room 508
Utica, NY 13501

Phone Number: 315-793-2225

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Binghamton Regional Office of the Attorney General

Website: Binghamton Regional Office of the Attorney General (Utica office of the attorney general)

Address: Binghamton Regional Office of the Attorney General
State Office Building, 17th Floor
44 Hawley St.
Binghamton, NY 13901

Phone Number: 607-721-8771

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Brooklyn Regional Office Binghamton Regional Office of the Attorney General

Website: Brooklyn Regional Office Binghamton Regional Office of the Attorney General (Utica office of the attorney general)

Address: Brooklyn Regional Office Binghamton Regional Office of the Attorney General
55 Hanson Place, Suite 1080
Brooklyn, NY 11217

Phone Number: 718-722-3949

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Buffalo Regional Office of the Attorney General

Website: Buffalo Regional Office of the Attorney General (Utica office of the attorney general)

Address: Buffalo Regional Office of the Attorney General
Main Place Tower, Suite 300A
350 Main St.
Buffalo, NY 14202

Phone Number: 716-853-8404

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Harlem Regional Office of the Attorney General

Website: Harlem Regional Office of the Attorney General (Utica office of the attorney general)

Address: Harlem Regional Office of the Attorney General
163 W. 125th St., Suite 1324
New York, NY 10027

Phone Number: 212-961-4475

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Nassau Regional Office of the Attorney General

Website: Nassau Regional Office of the Attorney General (Utica office of the attorney general)

Address: Nassau Regional Office of the Attorney General
200 Old Country Rd., Suite 240
Mineola, NY 11501

Phone Number: 516-248-3301

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Plattsburgh Regional Office of the Attorney General

Website: Plattsburgh Regional Office of the Attorney General (Utica office of the attorney general)

Address: Plattsburgh Regional Office of the Attorney General
43 Durkee St., Suite 700
Plattsburgh, NY 12901-2958

Phone Number: 518-562-3282

Toll-free: 1-800-771-7755

TTY: 1-800-788-9898

Poughkeepsie Regional Office of the Attorney General

Website: Poughkeepsie Regional Office of the Attorney General (Utica office of the attorney general)

Address: Poughkeepsie Regional Office of the Attorney General
One Civic Center Plaza, Suite 401
Poughkeepsie, NY 12601-3157

Phone Number: 845-485-3900

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Rochester Regional Office of the Attorney General

Website: Rochester Regional Office of the Attorney General (Utica office of the attorney general)

Address: Rochester Regional Office of the Attorney General
144 Exchange Blvd., Suite 200
Rochester, NY 14614-2176

Phone Number: 585-546-7430

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Watertown Regional Office of the Attorney General

Website: Watertown Regional Office of the Attorney General (Utica office of the attorney general)

Address: Watertown Regional Office of the Attorney General
Dulles State Office Building
317 Washington St.
Watertown, NY 13601

Phone Number: 315-785-2444

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Westchester Regional Office of the Attorney General

Website: Westchester Regional Office of the Attorney General (Utica office of the attorney general)

Address: Westchester Regional Office of the Attorney General
101 E. Post Rd.
White Plains, NY 10601-5008

Phone Number: 914-422-8794

Toll-free: 1-800-771-7755 (Consumer Helpline)

TTY: 1-800-788-9898

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County Consumer Protection Offices

Albany County Department of Consumer Affairs

Website: Albany County Department of Consumer Affairs

Address: Albany County Department of Consumer Affairs
Consumer Affairs
112 State St., Suite 1207-08
Albany County Office Building
Albany, NY 12207

Phone Number: 518-447-7581

Ulster County Consumer Fraud Bureau

Website: Ulster County Consumer Fraud Bureau

Address: Ulster County Consumer Fraud Bureau
Consumer Fraud Bureau
20 Lucas Ave.
Kingston, NY 12401-3708

Phone Number: 845-340-3260

Nassau County Office of Consumer Affairs

Website: Nassau County Office of Consumer Affairs

Address: Nassau County Office of Consumer Affairs
200 County Seat Dr.
Mineola, NY 11501

Phone Number: 516-571-2600

Orange County Department of Consumer Affairs

Website: Orange County Department of Consumer Affairs

Address: Orange County Department of Consumer Affairs
99 Main St.
Goshen, NY 10924

Phone Number: 845-360-6700

Putnam County Department of Consumer Affairs

Website: Putnam County Department of Consumer Affairs

Address: Putnam County Department of Consumer Affairs
110 Old Route 6, Bldg. 3
Carmel, NY 10512

Phone Number: 845-808-1617

Rockland County Office of Consumer Protection

Website: Rockland County Office of Consumer Protection

Address: Rockland County Office of Consumer Protection
18 New Hempstead Rd., 6th Floor
New City, NY 10956

Phone Number: 845-708-7600

Schenectady County Department of Consumer Affairs/Bureau of Weights & Measures

Website: Schenectady County Department of Consumer Affairs/Bureau of Weights & Measures

Address: Schenectady County Department of Consumer Affairs/Bureau of Weights & Measures
64 Kellar Ave.
Schenectady, NY 12306

Phone Number: 518-356-7473 (Consumer Affairs) 518-356-6795 (Weights & Measures)

Westchester County Department of Consumer Protection

Website: Westchester County Department of Consumer Protection

Address: Westchester County Department of Consumer Protection
148 Martine Ave., Room 407
White Plains, NY 10601

Phone Number: 914-995-2155

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City Consumer Protection Offices

Town of Colonie Attorney

Website: Town of Colonie Attorney

Address: Town of Colonie Attorney
Consumer Protection Board
Memorial Town Hall
534 Loudon Rd.
Newtonville, NY 12128

Phone Number: 518-783-2790

Mt. Vernon Office of Consumer Affairs

Website: Mt. Vernon Office of Consumer Affairs

Address: Mt. Vernon Office of Consumer Affairs
City Hall
One Roosevelt Square
Mount Vernon, NY 10550

Phone Number: 914-665-2433

New York City Department of Consumer Affairs

Website: New York City Department of Consumer Affairs

Address: New York City Department of Consumer Affairs
42 Broadway, 9th Floor
New York, NY 10004

Phone Number: 212-639-9675

TTY: 212-487-2710

Yonkers Consumer Protection Bureau

Website: Yonkers Consumer Protection Bureau

Address: Yonkers Consumer Protection Bureau
87 Nepperhan Ave., Room 212
Yonkers, NY 10701

Phone Number: 914-377-3000 (Helpline)

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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.

Banking Department

Website: Banking Department

Address: Banking Department
Consumer Help Unit
25 Beaver St.
New York, NY 10004

Phone Number: 212-480-6400

Toll-free: 1-800-342-3736 (NY)

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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 Financial Services

Website: Department of Financial Services

Address: Department of Financial Services
Insurance Department
Consumer Assistance Unit

One Commerce Plaza
Albany, NY 12257

Phone Number: 518-474-6600

Toll-free: 1-800-342-3736 (NY)

Insurance Department

Website: Insurance Department

Address: Insurance Department
Insurance Division
Consumer Assistance Unit

25 Beaver St.
New York, NY 10004

Phone Number: 212-480-6400

Toll-free: 1-800-342-3736 (NY)

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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 Attorney General

Website: Office of the Attorney General (Utica office of the attorney general)

Address: Office of the Attorney General
Investor Protection Bureau
120 Broadway, 23rd Floor
New York, NY 10271

Phone Number: 212-416-8222

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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.

Department of Public Service

Website: Department of Public Service

Address: Department of Public Service
Office of Consumer Services
3 Empire State Plaza
Albany, NY 12223

Toll-free: 1-800-342-3377
1-800-342-3355 (Termination) 1-800-342-3355 (Termination)

TTY: 1-800-662-1220

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The Highest State Taxes

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