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How Do I File My 2010 Taxes

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How Do I File My 2010 Taxes

How do i file my 2010 taxes Index A Adopted child, Adopted child. How do i file my 2010 taxes Adoption taxpayer identification number (ATIN), Married child. How do i file my 2010 taxes Age test (see Qualifying child) Alaska Permanent Fund dividends, Rule 6—Your Investment Income Must Be $3,300 or Less Alimony, Income That Is Not Earned Income Annuities, Income That Is Not Earned Income Armed forces, Nontaxable military pay. How do i file my 2010 taxes , Military personnel stationed outside the United States. How do i file my 2010 taxes , Temporary absences. How do i file my 2010 taxes , Joint Return Test, Military personnel stationed outside the United States. How do i file my 2010 taxes , Nontaxable combat pay. How do i file my 2010 taxes Assistance (see Tax help) B Basic Allowance for Housing (BAH), Nontaxable military pay. How do i file my 2010 taxes Basic Allowance for Subsistence (BAS), Nontaxable military pay. How do i file my 2010 taxes C Child Adopted child, Adopted child. How do i file my 2010 taxes Birth or death of, Birth or death of child. How do i file my 2010 taxes Foster child, Relationship Test, Foster child. How do i file my 2010 taxes , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Kidnapped child, Kidnapped child. How do i file my 2010 taxes Married child, Married child. How do i file my 2010 taxes Child support, Income That Is Not Earned Income Clergy, Clergy. How do i file my 2010 taxes Combat zone pay, Nontaxable combat pay. How do i file my 2010 taxes Community property, Community property. How do i file my 2010 taxes , Community property. How do i file my 2010 taxes D Detailed examples, Chapter 6—Detailed Examples Disability benefits, Disability Benefits Disallowance of the EIC, Chapter 5—Disallowance of the EIC Dividend income, Income That Is Not Earned Income Divorced parents, special rule, Special rule for divorced or separated parents (or parents who live apart). How do i file my 2010 taxes Domestic partner, Nevada, Washington, and California domestic partners. How do i file my 2010 taxes E Earned income, Rule 7—You Must Have Earned Income, Earned Income Earned income credit (EIC), EIC Table EITC Assistant, Is There Help Online? Extended active duty, Extended active duty. How do i file my 2010 taxes , Military personnel stationed outside the United States. How do i file my 2010 taxes F Figuring EIC yourself, Chapter 4—Figuring and Claiming the EIC, How To Figure the EIC Yourself Filing status: Head of household, Rule 3—Your Filing Status Cannot Be Married Filing Separately Married filing separately, Rule 3—Your Filing Status Cannot Be Married Filing Separately Forms: 1040, Do I Need This Publication?, Adjusted gross income (AGI). How do i file my 2010 taxes , No SSN. How do i file my 2010 taxes , Form 1040. How do i file my 2010 taxes 1040A, Adjusted gross income (AGI). How do i file my 2010 taxes , No SSN. How do i file my 2010 taxes , Form 1040A. How do i file my 2010 taxes 1040EZ, Adjusted gross income (AGI). How do i file my 2010 taxes , No SSN. How do i file my 2010 taxes , Form 1040EZ. How do i file my 2010 taxes 1040X, Rule 2—You Must Have a Valid Social Security Number (SSN), Filing deadline approaching and still no SSN. How do i file my 2010 taxes 2555, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 2555–EZ, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 4029, Minister's housing. How do i file my 2010 taxes , Approved Form 4361 or Form 4029, Form 4029. How do i file my 2010 taxes 4361, Minister's housing. How do i file my 2010 taxes , Approved Form 4361 or Form 4029, Form 4361. How do i file my 2010 taxes 4797, Do I Need This Publication? 4868, Filing deadline approaching and still no SSN. How do i file my 2010 taxes 8814, Do I Need This Publication? 8862, Chapter 5—Disallowance of the EIC, Form 8862 Foster care payments, Income That Is Not Earned Income Foster child, Relationship Test, Foster child. How do i file my 2010 taxes , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Fraud, Exception 2. How do i file my 2010 taxes , Are You Prohibited From Claiming the EIC for a Period of Years? Free tax services, Free help with your tax return. How do i file my 2010 taxes H Head of household, Community property. How do i file my 2010 taxes , Spouse did not live with you. How do i file my 2010 taxes , Community property. How do i file my 2010 taxes , Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC, Applying Rule 9 to divorced or separated parents (or parents who live apart). How do i file my 2010 taxes Help (see Tax help) Home Homeless shelter, Rule 14—You Must Have Lived in the United States More Than Half of the Year Military, Rule 14—You Must Have Lived in the United States More Than Half of the Year United States, Rule 14—You Must Have Lived in the United States More Than Half of the Year Homeless, Homeless shelter. How do i file my 2010 taxes , Homeless shelter. How do i file my 2010 taxes I Income that is not earned income, Income That Is Not Earned Income Individual taxpayer identification number (ITIN), Other taxpayer identification number. How do i file my 2010 taxes , Married child. How do i file my 2010 taxes Inmate, Earnings while an inmate. How do i file my 2010 taxes , Figuring earned income. How do i file my 2010 taxes Interest, Income That Is Not Earned Income Investment income, Rule 6—Your Investment Income Must Be $3,300 or Less IRS can figure EIC for you, IRS Will Figure the EIC for You J Joint return test (see Qualifying child) K Kidnapped child, Kidnapped child. How do i file my 2010 taxes M Married child, Married child. How do i file my 2010 taxes Married filing a joint return, Rule 4—You Must Be a U. How do i file my 2010 taxes S. How do i file my 2010 taxes Citizen or Resident Alien All Year Married filing separately, Spouse did not live with you. How do i file my 2010 taxes Military Combat pay, Nontaxable military pay. How do i file my 2010 taxes Nontaxable pay, Nontaxable military pay. How do i file my 2010 taxes Outside U. How do i file my 2010 taxes S. How do i file my 2010 taxes , Military personnel stationed outside the United States. How do i file my 2010 taxes Minister, Net earnings from self-employment. How do i file my 2010 taxes , Minister's housing. How do i file my 2010 taxes , Church employees. How do i file my 2010 taxes N Net earnings, self-employment, Net earnings from self-employment. How do i file my 2010 taxes Nonresident alien, Rule 4—You Must Be a U. How do i file my 2010 taxes S. How do i file my 2010 taxes Citizen or Resident Alien All Year, Step 1. How do i file my 2010 taxes O Online help EITC Assistant, Is There Help Online? P Parents, divorced or separated, Married child. How do i file my 2010 taxes , Examples. How do i file my 2010 taxes , Special rule for divorced or separated parents (or parents who live apart). How do i file my 2010 taxes Passive activity, Worksheet 1. How do i file my 2010 taxes Investment Income If You Are Filing Form 1040 Pensions, Income That Is Not Earned Income Permanently and totally disabled, Permanently and totally disabled. How do i file my 2010 taxes Prisoner, Figuring earned income. How do i file my 2010 taxes Publications (see Tax help) Q Qualifying child, Can I Claim the EIC?, Do I Have To Have A Child To Qualify For The EIC?, Chapter 2—Rules If You Have a Qualifying Child Age test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests, Age Test Home, Residency Test Joint return test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Permanently and totally disabled, Permanently and totally disabled. How do i file my 2010 taxes Relationship test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Residency test, Residency Test United States, Residency Test R Railroad retirement benefits, Income That Is Not Earned Income Registered domestic partner, Nevada, Washington, and California domestic partners. How do i file my 2010 taxes Relationship test (see Qualifying child) Reminders, Reminders Residency test (see Qualifying child) S Salaries, wages, and tips, Earned Income, Wages, salaries, and tips. How do i file my 2010 taxes , Earned Income Schedules: C, EIC Worksheet A. How do i file my 2010 taxes , EIC Worksheet B. How do i file my 2010 taxes C-EZ, EIC Worksheet A. How do i file my 2010 taxes , EIC Worksheet B. How do i file my 2010 taxes EIC, Chapter 2—Rules If You Have a Qualifying Child, Kidnapped child. How do i file my 2010 taxes , Figuring earned income. How do i file my 2010 taxes , Nontaxable combat pay. How do i file my 2010 taxes , How To Figure the EIC Yourself, When to use the optional methods of figuring net earnings. How do i file my 2010 taxes , Schedule EIC SE, Figuring earned income. How do i file my 2010 taxes , Clergy. How do i file my 2010 taxes , Church employees. How do i file my 2010 taxes , EIC Worksheet A. How do i file my 2010 taxes , EIC Worksheet B. How do i file my 2010 taxes , Net earnings from self-employment $400 or more. How do i file my 2010 taxes , When to use the optional methods of figuring net earnings. How do i file my 2010 taxes , When both spouses have self-employment income. How do i file my 2010 taxes School, School defined. How do i file my 2010 taxes Self-employed persons, Rule 7—You Must Have Earned Income, Figuring earned income. How do i file my 2010 taxes , EIC Worksheet B. How do i file my 2010 taxes Self-employment income, Earned Income Self-employment tax, Net earnings from self-employment $400 or more. How do i file my 2010 taxes Separated parents, special rule, Married child. How do i file my 2010 taxes Social security benefits, Income That Is Not Earned Income Social security number (SSN), Rule 2—You Must Have a Valid Social Security Number (SSN), Valid for work only with INS authorization or DHS authorization. How do i file my 2010 taxes , No SSN. How do i file my 2010 taxes , Getting an SSN. How do i file my 2010 taxes , Married child. How do i file my 2010 taxes , Exception for math or clerical errors. How do i file my 2010 taxes Statutory employee, Statutory employee. How do i file my 2010 taxes , Figuring earned income. How do i file my 2010 taxes , EIC Worksheet A. How do i file my 2010 taxes , Statutory employees. How do i file my 2010 taxes Strike benefits, Strike benefits. How do i file my 2010 taxes Student, Student defined. How do i file my 2010 taxes T Tax help, How To Get Tax Help Taxpayer identification number Adoption identification number (ATIN), Married child. How do i file my 2010 taxes Individual taxpayer identification number (ITIN), Other taxpayer identification number. How do i file my 2010 taxes Social security number (SSN), Other taxpayer identification number. How do i file my 2010 taxes Tiebreaker rules, Tiebreaker rules. How do i file my 2010 taxes Tips, wages, and salaries, Earned Income, Wages, salaries, and tips. How do i file my 2010 taxes , Earned Income TTY/TDD information, How To Get Tax Help U Unemployment compensation, Income That Is Not Earned Income United States, United States. How do i file my 2010 taxes V Veterans' benefits, Income That Is Not Earned Income W Wages, salaries, and tips, Earned Income, Wages, salaries, and tips. How do i file my 2010 taxes , Earned Income Welfare benefits, Income That Is Not Earned Income Workers' compensation benefits, Income That Is Not Earned Income Workfare payments, Workfare payments. How do i file my 2010 taxes Worksheet 1, Worksheet 1. How do i file my 2010 taxes Investment Income If You Are Filing Form 1040 Worksheet 2, Worksheet 2. How do i file my 2010 taxes Worksheet for Line 4 of Worksheet 1 Prev  Up     Home   More Online Publications
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Quality Examination Process

The Quality Examination Process (QEP) is a systematic approach for engaging and involving Large Business and International (LB&I) Division taxpayers in the tax examination process, from the earliest planning stages through resolution of all issues and completion of the case.

QEP sets the foundation for improved communication between LB&I agents and taxpayers. QEP also supports greater consistency in the exam process.

LB&I has developed a new publication, “ Achieving Quality Examinations through Effective Planning, Execution and Resolution”. The publication outlines the LB&I examination process from start to finish, and it explains LB&I and taxpayer responsibilities for ensuring an efficient, effective examination. LB&I revenue agents will review the publication with taxpayers at the start of most new tax examinations.

Note: IRM Section 4.46 – LB&I Guide for Quality Examinations – is being updated to reflect these changes. Existing references to the Joint Audit Planning Process are being removed and replaced with information about the Quality Examination Process.

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The How Do I File My 2010 Taxes

How do i file my 2010 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. How do i file my 2010 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. How do i file my 2010 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. How do i file my 2010 taxes Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. How do i file my 2010 taxes Also include any state and local general sales taxes paid for a leased motor vehicle. How do i file my 2010 taxes Do not include sales taxes paid on items used in your trade or business. How do i file my 2010 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. How do i file my 2010 taxes You must keep your actual receipts showing general sales taxes paid to use this method. How do i file my 2010 taxes Refund of general sales taxes. How do i file my 2010 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. How do i file my 2010 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. How do i file my 2010 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. How do i file my 2010 taxes See Recoveries in Pub. How do i file my 2010 taxes 525 for details. How do i file my 2010 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. How do i file my 2010 taxes You may also be able to add the state and local general sales taxes paid on certain specified items. How do i file my 2010 taxes To figure your state and local general sales tax deduction using the tables, complete the worksheet below. How do i file my 2010 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. How do i file my 2010 taxes State and Local General Sales Tax Deduction Worksheet (See the instructions that begin on page 3. How do i file my 2010 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. How do i file my 2010 taxes   1. How do i file my 2010 taxes Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the instructions) 1. How do i file my 2010 taxes $     Next. How do i file my 2010 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. How do i file my 2010 taxes Otherwise, go to line 2       2. How do i file my 2010 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. How do i file my 2010 taxes Enter -0-                   Yes. How do i file my 2010 taxes Enter your local general sales taxes from the applicable table on page 7 (see page 3 of the instructions)     2. How do i file my 2010 taxes $       3. How do i file my 2010 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. How do i file my 2010 taxes Skip lines 3 through 5, enter -0- on line 6, and go to line 7             Yes. How do i file my 2010 taxes Enter your local general sales tax rate, but omit the percentage sign. How do i file my 2010 taxes For example, if your local general sales tax rate was 2. How do i file my 2010 taxes 5%, enter 2. How do i file my 2010 taxes 5. How do i file my 2010 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. How do i file my 2010 taxes (If you do not know your local general sales tax rate, contact your local government. How do i file my 2010 taxes ) 3. How do i file my 2010 taxes . How do i file my 2010 taxes       4. How do i file my 2010 taxes Did you enter -0- on line 2 above?             No. How do i file my 2010 taxes Skip lines 4 and 5 and go to line 6             Yes. How do i file my 2010 taxes Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. How do i file my 2010 taxes For example, if your state general sales tax rate is 6%, enter 6. How do i file my 2010 taxes 0 4. How do i file my 2010 taxes . How do i file my 2010 taxes       5. How do i file my 2010 taxes Divide line 3 by line 4. How do i file my 2010 taxes Enter the result as a decimal (rounded to at least three places) 5. How do i file my 2010 taxes . How do i file my 2010 taxes       6. How do i file my 2010 taxes Did you enter -0- on line 2 above?             No. How do i file my 2010 taxes Multiply line 2 by line 3   6. How do i file my 2010 taxes $     Yes. How do i file my 2010 taxes Multiply line 1 by line 5. How do i file my 2010 taxes If you lived in more than one locality in the same state during 2006, see page 4 of the instructions           7. How do i file my 2010 taxes Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the instructions) 7. How do i file my 2010 taxes $   8. How do i file my 2010 taxes Deduction for general sales taxes. How do i file my 2010 taxes Add lines 1, 6, and 7. How do i file my 2010 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. How do i file my 2010 taxes Be sure to enter “ST” on the dotted line to the left of the entry space 8. How do i file my 2010 taxes $     Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. How do i file my 2010 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. How do i file my 2010 taxes Read down the “At least-But less than” columns for your state and find the line that includes your 2006 income. How do i file my 2010 taxes If married filing separately, do not include your spouse's income. How do i file my 2010 taxes Your 2006 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. How do i file my 2010 taxes Tax-exempt interest. How do i file my 2010 taxes Veterans' benefits. How do i file my 2010 taxes Nontaxable combat pay. How do i file my 2010 taxes Workers' compensation. How do i file my 2010 taxes Nontaxable part of social security and railroad retirement benefits. How do i file my 2010 taxes Nontaxable part of IRA, pension, or annuity distributions. How do i file my 2010 taxes Do not include rollovers. How do i file my 2010 taxes Public assistance payments. How do i file my 2010 taxes The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. How do i file my 2010 taxes Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. How do i file my 2010 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. How do i file my 2010 taxes If there is no table for your state, the table amount is considered to be zero. How do i file my 2010 taxes Multiply the table amount for each state you lived in by a fraction. How do i file my 2010 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). How do i file my 2010 taxes Enter the total of the prorated table amounts for each state on line 1. How do i file my 2010 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. How do i file my 2010 taxes Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. How do i file my 2010 taxes Example. How do i file my 2010 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). How do i file my 2010 taxes The table amount for State A is $500. How do i file my 2010 taxes The table amount for State B is $400. How do i file my 2010 taxes You would figure your state general sales tax as follows. How do i file my 2010 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. How do i file my 2010 taxes Otherwise, complete a separate worksheet for State A and State B. How do i file my 2010 taxes Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. How do i file my 2010 taxes Line 2. How do i file my 2010 taxes   If you checked the “No” box, enter -0- on line 2, and go to line 3. How do i file my 2010 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. How do i file my 2010 taxes Read down the “At least-But less than” columns for your locality and find the line that includes your 2006 income. How do i file my 2010 taxes See the line 1 instructions on this page to figure your 2006 income. How do i file my 2010 taxes The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. How do i file my 2010 taxes Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. How do i file my 2010 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. How do i file my 2010 taxes If there is no table for your locality, the table amount is considered to be zero. How do i file my 2010 taxes Multiply the table amount for each locality you lived in by a fraction. How do i file my 2010 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). How do i file my 2010 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. How do i file my 2010 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. How do i file my 2010 taxes Example. How do i file my 2010 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). How do i file my 2010 taxes The table amount for Locality 1 is $100. How do i file my 2010 taxes The table amount for Locality 2 is $150. How do i file my 2010 taxes You would figure the amount to enter on line 2 as follows. How do i file my 2010 taxes Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. How do i file my 2010 taxes Locality 1: $100 x 243/365 = $67   Locality 2: $150 x 122/365 = 50   Total = $117   Line 3. How do i file my 2010 taxes   If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7. How do i file my 2010 taxes 25%. How do i file my 2010 taxes Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7. How do i file my 2010 taxes 25%. How do i file my 2010 taxes   If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6. How do i file my 2010 taxes 5%. How do i file my 2010 taxes Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6. How do i file my 2010 taxes 5%. How do i file my 2010 taxes   If you lived in Texarkana, Arkansas, check the “Yes” box and enter “4. How do i file my 2010 taxes 0” on line 3. How do i file my 2010 taxes Your local general sales tax rate of 4. How do i file my 2010 taxes 0% includes the additional 1. How do i file my 2010 taxes 0% Arkansas state sales tax rate for Texarkana and the 1. How do i file my 2010 taxes 5% sales tax rate for Miller County. How do i file my 2010 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. How do i file my 2010 taxes Multiply each tax rate for the period it was in effect by a fraction. How do i file my 2010 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). How do i file my 2010 taxes Enter the total of the prorated tax rates on line 3. How do i file my 2010 taxes Example. How do i file my 2010 taxes Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2006 (273 days). How do i file my 2010 taxes The rate increased to 1. How do i file my 2010 taxes 75% for the period from October 1 through December 31, 2006 (92 days). How do i file my 2010 taxes You would enter “1. How do i file my 2010 taxes 189” on line 3, figured as follows. How do i file my 2010 taxes January 1 - September 30: 1. How do i file my 2010 taxes 00 x 273/365 = 0. How do i file my 2010 taxes 748   October 1 - December 31: 1. How do i file my 2010 taxes 75 x 92/365 = 0. How do i file my 2010 taxes 441   Total = 1. How do i file my 2010 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. How do i file my 2010 taxes Each locality did not have the same local general sales tax rate. How do i file my 2010 taxes You lived in Texarkana, AR, or Los Angeles County, CA. How do i file my 2010 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. How do i file my 2010 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). How do i file my 2010 taxes Example. How do i file my 2010 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). How do i file my 2010 taxes The local general sales tax rate for Locality 1 is 1%. How do i file my 2010 taxes The rate for Locality 2 is 1. How do i file my 2010 taxes 75%. How do i file my 2010 taxes You would enter “0. How do i file my 2010 taxes 666” on line 3 for the Locality 1 worksheet and “0. How do i file my 2010 taxes 585” for the Locality 2 worksheet, figured as follows. How do i file my 2010 taxes Locality 1: 1. How do i file my 2010 taxes 00 x 243/365 = 0. How do i file my 2010 taxes 666   Locality 2: 1. How do i file my 2010 taxes 75 x 122/365 = 0. How do i file my 2010 taxes 585   Line 6. How do i file my 2010 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. How do i file my 2010 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. How do i file my 2010 taxes Line 7. How do i file my 2010 taxes    Enter on line 7 any state and local general sales taxes paid on the following specified items. How do i file my 2010 taxes If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. How do i file my 2010 taxes A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). How do i file my 2010 taxes Also include any state and local general sales taxes paid for a leased motor vehicle. How do i file my 2010 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. How do i file my 2010 taxes An aircraft or boat, if the tax rate was the same as the general sales tax rate. How do i file my 2010 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. How do i file my 2010 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. How do i file my 2010 taxes You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. How do i file my 2010 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. How do i file my 2010 taxes The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. How do i file my 2010 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. How do i file my 2010 taxes   Do not include sales taxes paid on items used in your trade or business. How do i file my 2010 taxes If you received a refund of state or local general sales taxes in 2006, see Refund of general sales taxes on page 1. How do i file my 2010 taxes Prev  Up  Next   Home   More Online Publications