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How To File 2010 Taxes Late

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How To File 2010 Taxes Late

How to file 2010 taxes late 22. How to file 2010 taxes late   Taxes Table of Contents IntroductionIndian tribal government. How to file 2010 taxes late Useful Items - You may want to see: Tests To Deduct Any Tax Income TaxesState and Local Income Taxes Foreign Income Taxes General Sales TaxesMotor vehicles. How to file 2010 taxes late Real Estate TaxesReal estate taxes for prior years. How to file 2010 taxes late Examples. How to file 2010 taxes late Form 1099-S. How to file 2010 taxes late Real Estate-Related Items You Cannot Deduct Personal Property Taxes Taxes and Fees You Cannot Deduct Where To Deduct Introduction This chapter discusses which taxes you can deduct if you itemize deductions on Schedule A (Form 1040). How to file 2010 taxes late It also explains which taxes you can deduct on other schedules or forms and which taxes you cannot deduct. How to file 2010 taxes late This chapter covers the following topics. How to file 2010 taxes late Income taxes (federal, state, local, and foreign). How to file 2010 taxes late General sales taxes (state and local). How to file 2010 taxes late Real estate taxes (state, local, and foreign). How to file 2010 taxes late Personal property taxes (state and local). How to file 2010 taxes late Taxes and fees you cannot deduct. How to file 2010 taxes late Use Table 22-1 as a guide to determine which taxes you can deduct. How to file 2010 taxes late The end of the chapter contains a section that explains which forms you use to deduct different types of taxes. How to file 2010 taxes late Business taxes. How to file 2010 taxes late   You can deduct certain taxes only if they are ordinary and necessary expenses of your trade or business or of producing income. How to file 2010 taxes late For information on these taxes, see Publication 535, Business Expenses. How to file 2010 taxes late State or local taxes. How to file 2010 taxes late   These are taxes imposed by the 50 states, U. How to file 2010 taxes late S. How to file 2010 taxes late possessions, or any of their political subdivisions (such as a county or city), or by the District of Columbia. How to file 2010 taxes late Indian tribal government. How to file 2010 taxes late   An Indian tribal government recognized by the Secretary of the Treasury as performing substantial government functions will be treated as a state for purposes of claiming a deduction for taxes. How to file 2010 taxes late Income taxes, real estate taxes, and personal property taxes imposed by that Indian tribal government (or by any of its subdivisions that are treated as political subdivisions of a state) are deductible. How to file 2010 taxes late General sales taxes. How to file 2010 taxes late   These are taxes imposed at one rate on retail sales of a broad range of classes of items. How to file 2010 taxes late Foreign taxes. How to file 2010 taxes late   These are taxes imposed by a foreign country or any of its political subdivisions. How to file 2010 taxes late Useful Items - You may want to see: Publication 514 Foreign Tax Credit for Individuals 530 Tax Information for Homeowners Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule E (Form 1040) Supplemental Income and Loss 1116 Foreign Tax Credit Tests To Deduct Any Tax The following two tests must be met for you to deduct any tax. How to file 2010 taxes late The tax must be imposed on you. How to file 2010 taxes late You must pay the tax during your tax year. How to file 2010 taxes late The tax must be imposed on you. How to file 2010 taxes late   In general, you can deduct only taxes imposed on you. How to file 2010 taxes late   Generally, you can deduct property taxes only if you are an owner of the property. How to file 2010 taxes late If your spouse owns the property and pays the real estate taxes, the taxes are deductible on your spouse's separate return or on your joint return. How to file 2010 taxes late You must pay the tax during your tax year. How to file 2010 taxes late   If you are a cash basis taxpayer, you can deduct only those taxes you actually paid during your tax year. How to file 2010 taxes late If you pay your taxes by check, the day you mail or deliver the check is the date of payment, provided the check is honored by the financial institution. How to file 2010 taxes late If you use a pay-by-phone account (such as a credit card or electronic funds withdrawal), the date reported on the statement of the financial institution showing when payment was made is the date of payment. How to file 2010 taxes late If you contest a tax liability and are a cash basis taxpayer, you can deduct the tax only in the year you actually pay it (or transfer money or other property to provide for satisfaction of the contested liability). How to file 2010 taxes late See Publication 538, Accounting Periods and Methods, for details. How to file 2010 taxes late    If you use an accrual method of accounting, see Publication 538 for more information. How to file 2010 taxes late Income Taxes This section discusses the deductibility of state and local income taxes (including employee contributions to state benefit funds) and foreign income taxes. How to file 2010 taxes late State and Local Income Taxes You can deduct state and local income taxes. How to file 2010 taxes late However, you can elect to deduct state and local general sales taxes instead of state and local income taxes. How to file 2010 taxes late See General Sales Taxes , later. How to file 2010 taxes late Exception. How to file 2010 taxes late    You cannot deduct state and local income taxes you pay on income that is exempt from federal income tax, unless the exempt income is interest income. How to file 2010 taxes late For example, you cannot deduct the part of a state's income tax that is on a cost-of-living allowance exempt from federal income tax. How to file 2010 taxes late What To Deduct Your deduction may be for withheld taxes, estimated tax payments, or other tax payments as follows. How to file 2010 taxes late Withheld taxes. How to file 2010 taxes late   You can deduct state and local income taxes withheld from your salary in the year they are withheld. How to file 2010 taxes late Your Form(s) W-2 will show these amounts. How to file 2010 taxes late Forms W-2G, 1099-G, 1099-R, and 1099-MISC may also show state and local income taxes withheld. How to file 2010 taxes late Estimated tax payments. How to file 2010 taxes late   You can deduct estimated tax payments you made during the year to a state or local government. How to file 2010 taxes late However, you must have a reasonable basis for making the estimated tax payments. How to file 2010 taxes late Any estimated state or local tax payments that are not made in good faith at the time of payment are not deductible. How to file 2010 taxes late For example, you made an estimated state income tax payment. How to file 2010 taxes late However, the estimate of your state tax liability shows that you will get a refund of the full amount of your estimated payment. How to file 2010 taxes late You had no reasonable basis to believe you had any additional liability for state income taxes and you cannot deduct the estimated tax payment. How to file 2010 taxes late Refund applied to taxes. How to file 2010 taxes late   You can deduct any part of a refund of prior-year state or local income taxes that you chose to have credited to your 2013 estimated state or local income taxes. How to file 2010 taxes late    Do not reduce your deduction by either of the following items. How to file 2010 taxes late Any state or local income tax refund (or credit) you expect to receive for 2013. How to file 2010 taxes late Any refund of (or credit for) prior-year state and local income taxes you actually received in 2013. How to file 2010 taxes late   However, part or all of this refund (or credit) may be taxable. How to file 2010 taxes late See Refund (or credit) of state or local income taxes , later. How to file 2010 taxes late Separate federal returns. How to file 2010 taxes late   If you and your spouse file separate state, local, and federal income tax returns, you each can deduct on your federal return only the amount of your own state and local income tax that you paid during the tax year. How to file 2010 taxes late Joint state and local returns. How to file 2010 taxes late   If you and your spouse file joint state and local returns and separate federal returns, each of you can deduct on your separate federal return a part of the total state and local income taxes paid during the tax year. How to file 2010 taxes late You can deduct only the amount of the total taxes that is proportionate to your gross income compared to the combined gross income of you and your spouse. How to file 2010 taxes late However, you cannot deduct more than the amount you actually paid during the year. How to file 2010 taxes late You can avoid this calculation if you and your spouse are jointly and individually liable for the full amount of the state and local income taxes. How to file 2010 taxes late If so, you and your spouse can deduct on your separate federal returns the amount you each actually paid. How to file 2010 taxes late Joint federal return. How to file 2010 taxes late   If you file a joint federal return, you can deduct the total of the state and local income taxes both of you paid. How to file 2010 taxes late Contributions to state benefit funds. How to file 2010 taxes late    As an employee, you can deduct mandatory contributions to state benefit funds withheld from your wages that provide protection against loss of wages. How to file 2010 taxes late For example, certain states require employees to make contributions to state funds providing disability or unemployment insurance benefits. How to file 2010 taxes late Mandatory payments made to the following state benefit funds are deductible as state income taxes on Schedule A (Form 1040), line 5. How to file 2010 taxes late Alaska Unemployment Compensation Fund. How to file 2010 taxes late California Nonoccupational Disability Benefit Fund. How to file 2010 taxes late New Jersey Nonoccupational Disability Benefit Fund. How to file 2010 taxes late New Jersey Unemployment Compensation Fund. How to file 2010 taxes late New York Nonoccupational Disability Benefit Fund. How to file 2010 taxes late Pennsylvania Unemployment Compensation Fund. How to file 2010 taxes late Rhode Island Temporary Disability Benefit Fund. How to file 2010 taxes late Washington State Supplemental Workmen's Compensation Fund. How to file 2010 taxes late    Employee contributions to private or voluntary disability plans are not deductible. How to file 2010 taxes late Refund (or credit) of state or local income taxes. How to file 2010 taxes late   If you receive a refund of (or credit for) state or local income taxes in a year after the year in which you paid them, you may have to include the refund in income on Form 1040, line 10, in the year you receive it. How to file 2010 taxes late This includes refunds resulting from taxes that were overwithheld, applied from a prior year return, not figured correctly, or figured again because of an amended return. How to file 2010 taxes late If you did not itemize your deductions in the previous year, do not include the refund in income. How to file 2010 taxes late If you deducted the taxes in the previous year, include all or part of the refund on Form 1040, line 10, in the year you receive the refund. How to file 2010 taxes late For a discussion of how much to include, see Recoveries in chapter 12. How to file 2010 taxes late Foreign Income Taxes Generally, you can take either a deduction or a credit for income taxes imposed on you by a foreign country or a U. How to file 2010 taxes late S. How to file 2010 taxes late possession. How to file 2010 taxes late However, you cannot take a deduction or credit for foreign income taxes paid on income that is exempt from U. How to file 2010 taxes late S. How to file 2010 taxes late tax under the foreign earned income exclusion or the foreign housing exclusion. How to file 2010 taxes late For information on these exclusions, see Publication 54, Tax Guide for U. How to file 2010 taxes late S. How to file 2010 taxes late Citizens and Resident Aliens Abroad. How to file 2010 taxes late For information on the foreign tax credit, see Publication 514. How to file 2010 taxes late General Sales Taxes You can elect to deduct state and local general sales taxes, instead of state and local income taxes, as an itemized deduction on Schedule A (Form 1040), line 5b. How to file 2010 taxes late You can use either your actual expenses or the state and local sales tax tables to figure your sales tax deduction. How to file 2010 taxes late Actual expenses. How to file 2010 taxes late   Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) if the tax rate was the same as the general sales tax rate. How to file 2010 taxes late 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 to file 2010 taxes late 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 to file 2010 taxes late If you use the actual expenses method, you must have receipts to show the general sales taxes paid. How to file 2010 taxes late Do not include sales taxes paid on items used in your trade or business. How to file 2010 taxes late Motor vehicles. How to file 2010 taxes late   For purposes of this section, motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. How to file 2010 taxes late This also includes sales taxes on a leased motor vehicle, but not on vehicles used in your trade or business. How to file 2010 taxes late Optional sales tax tables. How to file 2010 taxes late   Instead of using your actual expenses, you can figure your state and local general sales tax deduction using the state and local sales tax tables in the Instructions for Schedule A (Form 1040). How to file 2010 taxes late You may also be able to add the state and local general sales taxes paid on certain specified items. How to file 2010 taxes late   Your applicable table amount is based on the state where you live, your income, and the number of exemptions claimed on your tax return. How to file 2010 taxes late Your income is your adjusted gross income plus any nontaxable items such as the following. How to file 2010 taxes late Tax-exempt interest. How to file 2010 taxes late Veterans' benefits. How to file 2010 taxes late Nontaxable combat pay. How to file 2010 taxes late Workers' compensation. How to file 2010 taxes late Nontaxable part of social security and railroad retirement benefits. How to file 2010 taxes late Nontaxable part of IRA, pension, or annuity distributions, excluding rollovers. How to file 2010 taxes late Public assistance payments. How to file 2010 taxes late If you lived in different states during the same tax year, you must prorate your applicable table amount for each state based on the days you lived in each state. How to file 2010 taxes late See the Instructions for Schedule A (Form 1040), line 5, for details. How to file 2010 taxes late Real Estate Taxes Deductible real estate taxes are any state, local, or foreign taxes on real property levied for the general public welfare. How to file 2010 taxes late You can deduct these taxes only if they are based on the assessed value of the real property and charged uniformly against all property under the jurisdiction of the taxing authority. How to file 2010 taxes late Deductible real estate taxes generally do not include taxes charged for local benefits and improvements that increase the value of the property. How to file 2010 taxes late They also do not include itemized charges for services (such as trash collection) assessed against specific property or certain people, even if the charge is paid to the taxing authority. How to file 2010 taxes late For more information about taxes and charges that are not deductible, see Real Estate-Related Items You Cannot Deduct , later. How to file 2010 taxes late Tenant-shareholders in a cooperative housing corporation. How to file 2010 taxes late   Generally, if you are a tenant-stockholder in a cooperative housing corporation, you can deduct the amount paid to the corporation that represents your share of the real estate taxes the corporation paid or incurred for your dwelling unit. How to file 2010 taxes late The corporation should provide you with a statement showing your share of the taxes. How to file 2010 taxes late For more information, see Special Rules for Cooperatives in Publication 530. How to file 2010 taxes late Division of real estate taxes between buyers and sellers. How to file 2010 taxes late   If you bought or sold real estate during the year, the real estate taxes must be divided between the buyer and the seller. How to file 2010 taxes late   The buyer and the seller must divide the real estate taxes according to the number of days in the real property tax year (the period to which the tax is imposed relates) that each owned the property. How to file 2010 taxes late The seller is treated as paying the taxes up to, but not including, the date of sale. How to file 2010 taxes late The buyer is treated as paying the taxes beginning with the date of sale. How to file 2010 taxes late This applies regardless of the lien dates under local law. How to file 2010 taxes late Generally, this information is included on the settlement statement provided at the closing. How to file 2010 taxes late    If you (the seller) cannot deduct taxes until they are paid because you use the cash method of accounting, and the buyer of your property is personally liable for the tax, you are considered to have paid your part of the tax at the time of the sale. How to file 2010 taxes late This lets you deduct the part of the tax to the date of sale even though you did not actually pay it. How to file 2010 taxes late However, you must also include the amount of that tax in the selling price of the property. How to file 2010 taxes late The buyer must include the same amount in his or her cost of the property. How to file 2010 taxes late   You figure your deduction for taxes on each property bought or sold during the real property tax year as follows. How to file 2010 taxes late Worksheet 22-1. How to file 2010 taxes late Figuring Your Real Estate Tax Deduction 1. How to file 2010 taxes late Enter the total real estate taxes for the real property tax year   2. How to file 2010 taxes late Enter the number of days in the real property tax year that you owned the property   3. How to file 2010 taxes late Divide line 2 by 365 (for leap years, divide line 2 by 366) . How to file 2010 taxes late 4. How to file 2010 taxes late Multiply line 1 by line 3. How to file 2010 taxes late This is your deduction. How to file 2010 taxes late Enter it on Schedule A (Form 1040), line 6   Note. How to file 2010 taxes late Repeat steps 1 through 4 for each property you bought or sold during the real property tax year. How to file 2010 taxes late Your total deduction is the sum of the line 4 amounts for all of the properties. How to file 2010 taxes late Real estate taxes for prior years. How to file 2010 taxes late   Do not divide delinquent taxes between the buyer and seller if the taxes are for any real property tax year before the one in which the property is sold. How to file 2010 taxes late Even if the buyer agrees to pay the delinquent taxes, the buyer cannot deduct them. How to file 2010 taxes late The buyer must add them to the cost of the property. How to file 2010 taxes late The seller can deduct these taxes paid by the buyer. How to file 2010 taxes late However, the seller must include them in the selling price. How to file 2010 taxes late Examples. How to file 2010 taxes late   The following examples illustrate how real estate taxes are divided between buyer and seller. How to file 2010 taxes late Example 1. How to file 2010 taxes late Dennis and Beth White's real property tax year for both their old home and their new home is the calendar year, with payment due August 1. How to file 2010 taxes late The tax on their old home, sold on May 7, was $620. How to file 2010 taxes late The tax on their new home, bought on May 3, was $732. How to file 2010 taxes late Dennis and Beth are considered to have paid a proportionate share of the real estate taxes on the old home even though they did not actually pay them to the taxing authority. How to file 2010 taxes late On the other hand, they can claim only a proportionate share of the taxes they paid on their new property even though they paid the entire amount. How to file 2010 taxes late Dennis and Beth owned their old home during the real property tax year for 126 days (January 1 to May 6, the day before the sale). How to file 2010 taxes late They figure their deduction for taxes on their old home as follows. How to file 2010 taxes late Worksheet 22-1. How to file 2010 taxes late Figuring Your Real Estate Tax Deduction — Taxes on Old Home 1. How to file 2010 taxes late Enter the total real estate taxes for the real property tax year $620 2. How to file 2010 taxes late Enter the number of days in the real property tax year that you owned the property 126 3. How to file 2010 taxes late Divide line 2 by 365 (for leap years, divide line 2 by 366) . How to file 2010 taxes late 3452 4. How to file 2010 taxes late Multiply line 1 by line 3. How to file 2010 taxes late This is your deduction. How to file 2010 taxes late Enter it on Schedule A (Form 1040), line 6 $214 Since the buyers of their old home paid all of the taxes, Dennis and Beth also include the $214 in the selling price of the old home. How to file 2010 taxes late (The buyers add the $214 to their cost of the home. How to file 2010 taxes late ) Dennis and Beth owned their new home during the real property tax year for 243 days (May 3 to December 31, including their date of purchase). How to file 2010 taxes late They figure their deduction for taxes on their new home as follows. How to file 2010 taxes late Worksheet 22-1. How to file 2010 taxes late Figuring Your Real Estate Tax Deduction — Taxes on New Home 1. How to file 2010 taxes late Enter the total real estate taxes for the real property tax year $732 2. How to file 2010 taxes late Enter the number of days in the real property tax year that you owned the property 243 3. How to file 2010 taxes late Divide line 2 by 365 (for leap years, divide line 2 by 366) . How to file 2010 taxes late 6658 4. How to file 2010 taxes late Multiply line 1 by line 3. How to file 2010 taxes late This is your deduction. How to file 2010 taxes late Enter it on Schedule A (Form 1040), line 6 $487 Since Dennis and Beth paid all of the taxes on the new home, they add $245 ($732 paid less $487 deduction) to their cost of the new home. How to file 2010 taxes late (The sellers add this $245 to their selling price and deduct the $245 as a real estate tax. How to file 2010 taxes late ) Dennis and Beth's real estate tax deduction for their old and new homes is the sum of $214 and $487, or $701. How to file 2010 taxes late They will enter this amount on Schedule A (Form 1040), line 6. How to file 2010 taxes late Example 2. How to file 2010 taxes late George and Helen Brown bought a new home on May 3, 2013. How to file 2010 taxes late Their real property tax year for the new home is the calendar year. How to file 2010 taxes late Real estate taxes for 2012 were assessed in their state on January 1, 2013. How to file 2010 taxes late The taxes became due on May 31, 2013, and October 31, 2013. How to file 2010 taxes late The Browns agreed to pay all taxes due after the date of purchase. How to file 2010 taxes late Real estate taxes for 2012 were $680. How to file 2010 taxes late They paid $340 on May 31, 2013, and $340 on October 31, 2013. How to file 2010 taxes late These taxes were for the 2012 real property tax year. How to file 2010 taxes late The Browns cannot deduct them since they did not own the property until 2013. How to file 2010 taxes late Instead, they must add $680 to the cost of their new home. How to file 2010 taxes late In January 2014, the Browns receive their 2013 property tax statement for $752, which they will pay in 2014. How to file 2010 taxes late The Browns owned their new home during the 2013 real property tax year for 243 days (May 3 to December 31). How to file 2010 taxes late They will figure their 2014 deduction for taxes as follows. How to file 2010 taxes late Worksheet 22-1. How to file 2010 taxes late Figuring Your Real Estate Tax Deduction — Taxes on New Home 1. How to file 2010 taxes late Enter the total real estate taxes for the real property tax year $752 2. How to file 2010 taxes late Enter the number of days in the real property tax year that you owned the property 243 3. How to file 2010 taxes late Divide line 2 by 365 (for leap years, divide line 2 by 366) . How to file 2010 taxes late 6658 4. How to file 2010 taxes late Multiply line 1 by line 3. How to file 2010 taxes late This is your deduction. How to file 2010 taxes late Claim it on Schedule A (Form 1040), line 6 $501 The remaining $251 ($752 paid less $501 deduction) of taxes paid in 2014, along with the $680 paid in 2013, is added to the cost of their new home. How to file 2010 taxes late Because the taxes up to the date of sale are considered paid by the seller on the date of sale, the seller is entitled to a 2013 tax deduction of $931. How to file 2010 taxes late This is the sum of the $680 for 2012 and the $251 for the 122 days the seller owned the home in 2013. How to file 2010 taxes late The seller must also include the $931 in the selling price when he or she figures the gain or loss on the sale. How to file 2010 taxes late The seller should contact the Browns in January 2014 to find out how much real estate tax is due for 2013. How to file 2010 taxes late Form 1099-S. How to file 2010 taxes late   For certain sales or exchanges of real estate, the person responsible for closing the sale (generally the settlement agent) prepares Form 1099-S, Proceeds From Real Estate Transactions, to report certain information to the IRS and to the seller of the property. How to file 2010 taxes late Box 2 of Form 1099-S is for the gross proceeds from the sale and should include the portion of the seller's real estate tax liability that the buyer will pay after the date of sale. How to file 2010 taxes late The buyer includes these taxes in the cost basis of the property, and the seller both deducts this amount as a tax paid and includes it in the sales price of the property. How to file 2010 taxes late   For a real estate transaction that involves a home, any real estate tax the seller paid in advance but that is the liability of the buyer appears on Form 1099-S, box 5. How to file 2010 taxes late The buyer deducts this amount as a real estate tax, and the seller reduces his or her real estate tax deduction (or includes it in income) by the same amount. How to file 2010 taxes late See Refund (or rebate) , later. How to file 2010 taxes late Taxes placed in escrow. How to file 2010 taxes late   If your monthly mortgage payment includes an amount placed in escrow (put in the care of a third party) for real estate taxes, you may not be able to deduct the total amount placed in escrow. How to file 2010 taxes late You can deduct only the real estate tax that the third party actually paid to the taxing authority. How to file 2010 taxes late If the third party does not notify you of the amount of real estate tax that was paid for you, contact the third party or the taxing authority to find the proper amount to show on your return. How to file 2010 taxes late Tenants by the entirety. How to file 2010 taxes late   If you and your spouse held property as tenants by the entirety and you file separate federal returns, each of you can deduct only the taxes each of you paid on the property. How to file 2010 taxes late Divorced individuals. How to file 2010 taxes late   If your divorce or separation agreement states that you must pay the real estate taxes for a home owned by you and your spouse, part of your payments may be deductible as alimony and part as real estate taxes. How to file 2010 taxes late See Taxes and insurance in chapter 18 for more information. How to file 2010 taxes late Ministers' and military housing allowances. How to file 2010 taxes late   If you are a minister or a member of the uniformed services and receive a housing allowance that you can exclude from income, you still can deduct all of the real estate taxes you pay on your home. How to file 2010 taxes late Refund (or rebate). How to file 2010 taxes late   If you received a refund or rebate in 2013 of real estate taxes you paid in 2013, you must reduce your deduction by the amount refunded to you. How to file 2010 taxes late If you received a refund or rebate in 2013 of real estate taxes you deducted in an earlier year (either as an itemized deduction or an increase to your standard deduction), you generally must include the refund or rebate in income in the year you receive it. How to file 2010 taxes late However, the amount you include in income is limited to the amount of the deduction that reduced your tax in the earlier year. How to file 2010 taxes late For more information, see Recoveries in chapter 12. How to file 2010 taxes late Table 22-1. How to file 2010 taxes late Which Taxes Can You Deduct? Type of Tax You Can Deduct You Cannot Deduct Fees and Charges Fees and charges that are expenses of your trade or business or of producing income. How to file 2010 taxes late Fees and charges that are not expenses of your trade or business or of producing income, such as fees for driver's licenses, car inspections, parking, or charges for water bills (see Taxes and Fees You Cannot Deduct ). How to file 2010 taxes late     Fines and penalties. How to file 2010 taxes late Income Taxes State and local income taxes. How to file 2010 taxes late Federal income taxes. How to file 2010 taxes late   Foreign income taxes. How to file 2010 taxes late     Employee contributions to state funds listed under Contributions to state benefit funds . How to file 2010 taxes late Employee contributions to private or voluntary disability plans. How to file 2010 taxes late     State and local general sales taxes if you choose to deduct state and local income taxes. How to file 2010 taxes late General Sales Taxes State and local general sales taxes, including compensating use taxes. How to file 2010 taxes late State and local income taxes if you choose to deduct state and local general sales taxes. How to file 2010 taxes late Other Taxes Taxes that are expenses of your trade or business. How to file 2010 taxes late Federal excise taxes, such as tax on gasoline, that are not expenses of your trade or business or of producing income. How to file 2010 taxes late   Taxes on property producing rent or royalty income. How to file 2010 taxes late Per capita taxes. How to file 2010 taxes late   Occupational taxes. How to file 2010 taxes late See chapter 28. How to file 2010 taxes late     One-half of self-employment tax paid. How to file 2010 taxes late   Personal Property Taxes State and local personal property taxes. How to file 2010 taxes late Customs duties that are not expenses of your trade or business or of producing income. How to file 2010 taxes late Real Estate Taxes State and local real estate taxes. How to file 2010 taxes late Real estate taxes that are treated as imposed on someone else (see Division of real estate taxes between buyers and sellers ). How to file 2010 taxes late   Foreign real estate taxes. How to file 2010 taxes late Taxes for local benefits (with exceptions). How to file 2010 taxes late See Real Estate-Related Items You Cannot Deduct . How to file 2010 taxes late   Tenant's share of real estate taxes paid by  cooperative housing corporation. How to file 2010 taxes late Trash and garbage pickup fees (with exceptions). How to file 2010 taxes late See Real Estate-Related Items You Cannot Deduct . How to file 2010 taxes late     Rent increase due to higher real estate taxes. How to file 2010 taxes late     Homeowners' association charges. How to file 2010 taxes late Real Estate-Related Items You Cannot Deduct Payments for the following items generally are not deductible as real estate taxes. How to file 2010 taxes late Taxes for local benefits. How to file 2010 taxes late Itemized charges for services (such as trash and garbage pickup fees). How to file 2010 taxes late Transfer taxes (or stamp taxes). How to file 2010 taxes late Rent increases due to higher real estate taxes. How to file 2010 taxes late Homeowners' association charges. How to file 2010 taxes late Taxes for local benefits. How to file 2010 taxes late   Deductible real estate taxes generally do not include taxes charged for local benefits and improvements tending to increase the value of your property. How to file 2010 taxes late These include assessments for streets, sidewalks, water mains, sewer lines, public parking facilities, and similar improvements. How to file 2010 taxes late You should increase the basis of your property by the amount of the assessment. How to file 2010 taxes late   Local benefit taxes are deductible only if they are for maintenance, repair, or interest charges related to those benefits. How to file 2010 taxes late If only a part of the taxes is for maintenance, repair, or interest, you must be able to show the amount of that part to claim the deduction. How to file 2010 taxes late If you cannot determine what part of the tax is for maintenance, repair, or interest, none of it is deductible. How to file 2010 taxes late    Taxes for local benefits may be included in your real estate tax bill. How to file 2010 taxes late If your taxing authority (or mortgage lender) does not furnish you a copy of your real estate tax bill, ask for it. How to file 2010 taxes late You should use the rules above to determine if the local benefit tax is deductible. How to file 2010 taxes late Contact the taxing authority if you need additional information about a specific charge on your real estate tax bill. How to file 2010 taxes late Itemized charges for services. How to file 2010 taxes late    An itemized charge for services assessed against specific property or certain people is not a tax, even if the charge is paid to the taxing authority. How to file 2010 taxes late For example, you cannot deduct the charge as a real estate tax if it is: A unit fee for the delivery of a service (such as a $5 fee charged for every 1,000 gallons of water you use), A periodic charge for a residential service (such as a $20 per month or $240 annual fee charged to each homeowner for trash collection), or A flat fee charged for a single service provided by your government (such as a $30 charge for mowing your lawn because it was allowed to grow higher than permitted under your local ordinance). How to file 2010 taxes late    You must look at your real estate tax bill to determine if any nondeductible itemized charges, such as those listed above, are included in the bill. How to file 2010 taxes late If your taxing authority (or mortgage lender) does not furnish you a copy of your real estate tax bill, ask for it. How to file 2010 taxes late Exception. How to file 2010 taxes late   Service charges used to maintain or improve services (such as trash collection or police and fire protection) are deductible as real estate taxes if: The fees or charges are imposed at a like rate against all property in the taxing jurisdiction, The funds collected are not earmarked; instead, they are commingled with general revenue funds, and Funds used to maintain or improve services are not limited to or determined by the amount of these fees or charges collected. How to file 2010 taxes late Transfer taxes (or stamp taxes). How to file 2010 taxes late   Transfer taxes and similar taxes and charges on the sale of a personal home are not deductible. How to file 2010 taxes late If they are paid by the seller, they are expenses of the sale and reduce the amount realized on the sale. How to file 2010 taxes late If paid by the buyer, they are included in the cost basis of the property. How to file 2010 taxes late Rent increase due to higher real estate taxes. How to file 2010 taxes late   If your landlord increases your rent in the form of a tax surcharge because of increased real estate taxes, you cannot deduct the increase as taxes. How to file 2010 taxes late Homeowners' association charges. How to file 2010 taxes late   These charges are not deductible because they are imposed by the homeowners' association, rather than the state or local government. How to file 2010 taxes late Personal Property Taxes Personal property tax is deductible if it is a state or local tax that is: Charged on personal property, Based only on the value of the personal property, and Charged on a yearly basis, even if it is collected more or less than once a year. How to file 2010 taxes late A tax that meets the above requirements can be considered charged on personal property even if it is for the exercise of a privilege. How to file 2010 taxes late For example, a yearly tax based on value qualifies as a personal property tax even if it is called a registration fee and is for the privilege of registering motor vehicles or using them on the highways. How to file 2010 taxes late If the tax is partly based on value and partly based on other criteria, it may qualify in part. How to file 2010 taxes late Example. How to file 2010 taxes late Your state charges a yearly motor vehicle registration tax of 1% of value plus 50 cents per hundredweight. How to file 2010 taxes late You paid $32 based on the value ($1,500) and weight (3,400 lbs. How to file 2010 taxes late ) of your car. How to file 2010 taxes late You can deduct $15 (1% × $1,500) as a personal property tax because it is based on the value. How to file 2010 taxes late The remaining $17 ($. How to file 2010 taxes late 50 × 34), based on the weight, is not deductible. How to file 2010 taxes late Taxes and Fees You Cannot Deduct Many federal, state, and local government taxes are not deductible because they do not fall within the categories discussed earlier. How to file 2010 taxes late Other taxes and fees, such as federal income taxes, are not deductible because the tax law specifically prohibits a deduction for them. How to file 2010 taxes late See Table 22-1. How to file 2010 taxes late Taxes and fees that are generally not deductible include the following items. How to file 2010 taxes late Employment taxes. How to file 2010 taxes late This includes social security, Medicare, and railroad retirement taxes withheld from your pay. How to file 2010 taxes late However, one-half of self-employment tax you pay is deductible. How to file 2010 taxes late In addition, the social security and other employment taxes you pay on the wages of a household worker may be included in medical expenses that you can deduct or child care expenses that allow you to claim the child and dependent care credit. How to file 2010 taxes late For more information, see chapters 21 and 32. How to file 2010 taxes late Estate, inheritance, legacy, or succession taxes. How to file 2010 taxes late However, you can deduct the estate tax attributable to income in respect of a decedent if you, as a beneficiary, must include that income in your gross income. How to file 2010 taxes late In that case, deduct the estate tax as a miscellaneous deduction that is not subject to the 2%-of-adjusted-gross-income limit. How to file 2010 taxes late For more information, see Publication 559, Survivors, Executors, and Administrators. How to file 2010 taxes late Federal income taxes. How to file 2010 taxes late This includes income taxes withheld from your pay. How to file 2010 taxes late Fines and penalties. How to file 2010 taxes late You cannot deduct fines and penalties paid to a government for violation of any law, including related amounts forfeited as collateral deposits. How to file 2010 taxes late Gift taxes. How to file 2010 taxes late License fees. How to file 2010 taxes late You cannot deduct license fees for personal purposes (such as marriage, driver's, and dog license fees). How to file 2010 taxes late Per capita taxes. How to file 2010 taxes late You cannot deduct state or local per capita taxes. How to file 2010 taxes late Many taxes and fees other than those listed above are also nondeductible, unless they are ordinary and necessary expenses of a business or income producing activity. How to file 2010 taxes late For other nondeductible items, see Real Estate-Related Items You Cannot Deduct , earlier. How to file 2010 taxes late Where To Deduct You deduct taxes on the following schedules. How to file 2010 taxes late State and local income taxes. How to file 2010 taxes late    These taxes are deducted on Schedule A (Form 1040), line 5, even if your only source of income is from business, rents, or royalties. How to file 2010 taxes late Check box a on line 5. How to file 2010 taxes late General sales taxes. How to file 2010 taxes late   Sales taxes are deducted on Schedule A (Form 1040), line 5. How to file 2010 taxes late You must check box b on line 5. How to file 2010 taxes late If you elect to deduct sales taxes, you cannot deduct state and local income taxes on Schedule A (Form 1040), line 5, box a. How to file 2010 taxes late Foreign income taxes. How to file 2010 taxes late   Generally, income taxes you pay to a foreign country or U. How to file 2010 taxes late S. How to file 2010 taxes late possession can be claimed as an itemized deduction on Schedule A (Form 1040), line 8, or as a credit against your U. How to file 2010 taxes late S. How to file 2010 taxes late income tax on Form 1040, line 47. How to file 2010 taxes late To claim the credit, you may have to complete and attach Form 1116. How to file 2010 taxes late For more information, see chapter 37, the Form 1040 instructions, or Publication 514. How to file 2010 taxes late Real estate taxes and personal property taxes. How to file 2010 taxes late    Real estate and personal property taxes are deducted on Schedule A (Form 1040), lines 6 and 7, respectively, unless they are paid on property used in your business, in which case they are deducted on Schedule C, Schedule C-EZ, or Schedule F (Form 1040). How to file 2010 taxes late Taxes on property that produces rent or royalty income are deducted on Schedule E (Form 1040). How to file 2010 taxes late Self-employment tax. How to file 2010 taxes late    Deduct one-half of your self-employment tax on Form 1040, line 27. How to file 2010 taxes late Other taxes. How to file 2010 taxes late    All other deductible taxes are deducted on Schedule A (Form 1040), line 8. How to file 2010 taxes late Prev  Up  Next   Home   More Online Publications
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Get the Facts About Renting

A lease is an agreement that outlines the obligations of the owner and the tenants of a house or apartment. It is a legally binding document that courts will generally uphold in legal proceedings, so it is important for you to know the exact terms of the lease agreement before you sign it. Before agreeing to lease a home to you, a landlord may review your credit report, so you may want to get a copy before you start your apartment search. Some things to look for in a lease:

  • Clauses that allow the landlord to change the terms of the lease after it is signed
  • Requirements/responsibilities of the tenants to do routine repairs such as lawn maintenance, cleaning or notification of repairs
  • Restrictions that would prevent you from living normally or comfortably in the home
  • Term of the lease and any important dates such as when the rent is due, or garbage pick up days
  • Extra fees for parking spaces or storage, garbage collection, and pets
  • Information regarding utility providers, how to arrange for service and whether you or the landlord is responsible for those bills.

Read the lease carefully and discuss anything you don't understand or issues you might have. All landlord responsibilities should be clearly stated. Always get a copy of the signed lease to keep in your records. Any clause or terms in the agreement affects ALL parties who sign.

Tenants who lease or rent property are protected against discrimination by The Fair Housing Act. If you think your rights have been violated, you may write a letter or telephone the HUD office nearest you. You have one year after the alleged violation to file a complaint with HUD, but you should file as soon as possible.

Each state has its own tenant rights, laws and protections. Contact HUD for a state-by-state directory. You can also find public housing that is available from the Department of Housing and Urban Development. The agency offers several housing assistance programs for tenants and landlords as well as information of displaced residents.

Ten Tips for Renters

  • The best way to win over a prospective landlord is to be prepared by bringing a completed rental application; written references from previous landlords, employers, friends and colleagues; and a current copy of your credit report with you.
  • Carefully review all the important conditions of the lease before you sign.
  • To avoid disputes or misunderstandings with your landlord, get everything in writing.
  • Know your rights to live in a habitable rental unit-and don't give them up.
  • Keep communication open with your landlord.
  • Ask about your privacy rights before you sign the lease.
  • Purchase renter's insurance to cover your valuables.
  • Make sure the security deposit refund procedures are spelled out in your lease or rental agreement.
  • Learn whether your building and neighborhood are safe, and what you can expect your landlord to do about it if they aren't.
  • Know when to fight an eviction notice and when to move. Unless you have the law and provable facts on your side, fighting an eviction notice is usually shortsighted.

The How To File 2010 Taxes Late

How to file 2010 taxes late Publication 939 - Introductory Material Table of Contents What's New Future developments. How to file 2010 taxes late IntroductionSimplified Method. How to file 2010 taxes late Ordering forms and publications. How to file 2010 taxes late Tax questions. How to file 2010 taxes late Useful Items - You may want to see: What's New Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). How to file 2010 taxes late For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. How to file 2010 taxes late Future developments. How to file 2010 taxes late For the latest information about developments related to Publication 939, such as legislation enacted after it was published, go to www. How to file 2010 taxes late IRS. How to file 2010 taxes late gov/pub939. How to file 2010 taxes late Introduction This publication gives you the information you need to determine the tax treatment of your pension and annuity income under the General Rule. How to file 2010 taxes late Generally, each of your monthly annuity payments is made up of two parts: the tax-free part that is a return of your net cost, and the taxable balance. How to file 2010 taxes late What is the General Rule. How to file 2010 taxes late   The General Rule is one of the two methods used to figure the tax-free part of each annuity payment based on the ratio of your investment in the contract to the total expected return. How to file 2010 taxes late The other method is the Simplified Method, which is discussed in Publication 575, Pension and Annuity Income. How to file 2010 taxes late Who must use the General Rule. How to file 2010 taxes late   Use this publication if you receive pension or annuity payments from: A nonqualified plan (for example, a private annuity, a purchased commercial annuity, or a nonqualified employee plan), A qualified plan if: Your annuity starting date is before November 19, 1996 (and after July 1, 1986), and you do not qualify to use, or did not choose to use, the Simplified Method, or Your annuity starting date is after November 18, 1996, and as of that date you are age 75 or over and the annuity payments are guaranteed for at least 5 years. How to file 2010 taxes late If your annuity starting date was between July 1, 1986 and November 19, 1996, you were able to elect to use the Simplified Method or the General Rule. How to file 2010 taxes late This choice is irrevocable and applied to all later annuity payments. How to file 2010 taxes late The following are qualified plans. How to file 2010 taxes late A qualified employee plan. How to file 2010 taxes late A qualified employee annuity. How to file 2010 taxes late A tax-sheltered annuity (TSA) plan or contract. How to file 2010 taxes late Simplified Method. How to file 2010 taxes late   If you receive pension or annuity payments from a qualified plan and you are not required to use the General Rule, you must use the Simplified Method to determine the tax-free part of each annuity payment. How to file 2010 taxes late This method is described in Publication 575, Pension and Annuity Income. How to file 2010 taxes late   Also, if, at the time the annuity payments began, you were at least age 75 and were entitled to annuity payments from a qualified plan with fewer than 5 years of guaranteed payments, you must use the Simplified Method. How to file 2010 taxes late Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). How to file 2010 taxes late For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. How to file 2010 taxes late Topics not covered in this publication. How to file 2010 taxes late   Certain topics related to pensions and annuities are not covered in this publication. How to file 2010 taxes late They include: Simplified Method. How to file 2010 taxes late This method is covered in Publication 575. How to file 2010 taxes late That publication also covers nonperiodic payments (amounts not received as an annuity) from a qualified pension or annuity plan, rollovers, special averaging and capital gain treatment of lump-sum distributions, and special additional taxes on early distributions, excess distributions, and excess accumulations (not making required minimum distributions). How to file 2010 taxes late Individual retirement arrangements (IRAs). How to file 2010 taxes late Information on the tax treatment of amounts you receive from an IRA is included in Publication 590, Individual Retirement Arrangements (IRAs). How to file 2010 taxes late Life insurance payments. How to file 2010 taxes late If you receive life insurance payments because of the death of the insured person, get Publication 525, Taxable and Nontaxable Income, for information on the tax treatment of the proceeds. How to file 2010 taxes late Help from IRS. How to file 2010 taxes late   If, after reading this publication, you need help to figure the taxable part of your pension or annuity, the IRS can do it for you for a fee. How to file 2010 taxes late For information on this service, see Requesting a Ruling on Taxation of Annuity , later. How to file 2010 taxes late Comments and suggestions. How to file 2010 taxes late   We welcome your comments about this publication and your suggestions for future editions. How to file 2010 taxes late   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How to file 2010 taxes late NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to file 2010 taxes late Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to file 2010 taxes late   You can send your comments from www. How to file 2010 taxes late irs. How to file 2010 taxes late gov/formspubs/. How to file 2010 taxes late Click on “More Information” and then on “Comment on Tax Forms and Publications”. How to file 2010 taxes late   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. How to file 2010 taxes late Ordering forms and publications. How to file 2010 taxes late   Visit www. How to file 2010 taxes late irs. How to file 2010 taxes late gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. How to file 2010 taxes late Internal Revenue Service 1201 N. How to file 2010 taxes late Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How to file 2010 taxes late   If you have a tax question, check the information available on IRS. How to file 2010 taxes late gov or call 1-800-829-1040. How to file 2010 taxes late We cannot answer tax questions sent to either of the above addresses. How to file 2010 taxes late Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 571 Tax-Sheltered Annuity Plans (403(b) Plans) 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 721 Tax Guide to U. How to file 2010 taxes late S. How to file 2010 taxes late Civil Service Retirement Benefits 910 Guide To Free Tax Services Form (and Instructions) 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. How to file 2010 taxes late See How To Get Tax Help near the end of this publication for information about getting these publications and forms. How to file 2010 taxes late Prev  Up  Next   Home   More Online Publications