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How To File Prior Year Tax Returns

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How To File Prior Year Tax Returns

How to file prior year tax returns 4. How to file prior year tax returns   Limit on Elective Deferrals Table of Contents Excess elective deferrals. How to file prior year tax returns General Limit 15-Year RuleYears of Service Figuring the Limit on Elective DeferralsExample The second and final component of MAC is the limit on elective deferrals. How to file prior year tax returns This is a limit on the amount of contributions that can be made to your account through a salary reduction agreement. How to file prior year tax returns A salary reduction agreement is an agreement between you and your employer that allows for a portion of your compensation to be directly invested in a 403(b) account on your behalf. How to file prior year tax returns You can enter into more than one salary reduction agreement during a year. How to file prior year tax returns More than one 403(b) account. How to file prior year tax returns If, for any year, elective deferrals are contributed to more than one 403(b) account for you (whether or not with the same employer), you must combine all the elective deferrals to determine whether the total is more than the limit for that year. How to file prior year tax returns 403(b) plan and another retirement plan. How to file prior year tax returns If, during the year, contributions in the form of elective deferrals are made to other retirement plans on your behalf, you must combine all of the elective deferrals to determine if they are more than your limit on elective deferrals. How to file prior year tax returns The limit on elective deferrals applies to amounts contributed to: 401(k) plans, to the extent excluded from income, Roth contribution programs, Section 501(c)(18) plans, to the extent excluded from income, Savings incentive match plan for employees (SIMPLE plans), Simplified employee pension (SEP) plans, and All 403(b) plans. How to file prior year tax returns Roth contribution program. How to file prior year tax returns   Your 403(b) plan may allow you to designate all or a portion of your elective deferrals as Roth contributions. How to file prior year tax returns Elective deferrals designated as Roth contributions must be maintained in a separate Roth account and are not excludable from your gross income. How to file prior year tax returns   The maximum amount of contributions allowed under a Roth contribution program is your limit on elective deferrals, less your elective deferrals not designated as Roth contributions. How to file prior year tax returns For more information on the Roth contribution program, see Publication 560, Retirement Plans for Small Business. How to file prior year tax returns Excess elective deferrals. How to file prior year tax returns   If the amount contributed is more than the allowable limit, you must include the excess that is not a Roth contribution in your gross income for the year contributed. How to file prior year tax returns General Limit Under the general limit on elective deferrals, the most that can be contributed to your 403(b) account through a salary reduction agreement is $17,500 for 2013 and 2014. How to file prior year tax returns This limit applies without regard to community property laws. How to file prior year tax returns 15-Year Rule If you have at least 15 years of service with an educational organization (such as a public or private school), hospital, home health service agency, health and welfare service agency, church, or convention or association of churches (or associated organization), the limit on elective deferrals to your 403(b) account is increased by the least of: $3,000, $15,000, reduced by the sum of: The additional pre-tax elective deferrals made in prior years because of this rule, plus The aggregate amount of designated Roth contributions permitted for prior years because of this rule, or $5,000 times the number of your years of service for the organization, minus the total elective deferrals made by your employer on your behalf for earlier years. How to file prior year tax returns If you qualify for the 15-year rule, your elective deferrals under this limit can be as high as $20,500 for 2013 and 2014. How to file prior year tax returns To determine whether you have 15 years of service with your employer, see Years of Service , next. How to file prior year tax returns Years of Service To determine if you are eligible for the increased limit on elective deferrals, you will first need to figure your years of service. How to file prior year tax returns How you figure your years of service depends on whether you were a full-time or a part-time employee, whether you worked for the full year or only part of the year, and whether you have worked for your employer for an entire year. How to file prior year tax returns You must figure years of service for each year during which you worked for the employer who is maintaining your 403(b) account. How to file prior year tax returns If more than one employer maintains a 403(b) account for you in the same year, you must figure years of service separately for each employer. How to file prior year tax returns Definition Your years of service are the total number of years you have worked as a full time employee for the employer maintaining your 403(b) account as of the end of the year. How to file prior year tax returns Figuring Your Years of Service Take the following rules into account when figuring your years of service. How to file prior year tax returns Status of employer. How to file prior year tax returns   Your years of service include only periods during which your employer was a qualified employer. How to file prior year tax returns Your plan administrator can tell you whether or not your employer was qualified during all your periods of service. How to file prior year tax returns Service with one employer. How to file prior year tax returns   Generally, you cannot count service for any employer other than the one who maintains your 403(b) account. How to file prior year tax returns Church employee. How to file prior year tax returns   If you are a church employee, treat all of your years of service with related church organizations as years of service with the same employer. How to file prior year tax returns For more information about church employees, see chapter 5. How to file prior year tax returns Self-employed ministers. How to file prior year tax returns   If you are a self-employed minister, your years of service include full and part years in which you have been treated as employed by a tax-exempt organization that is a qualified employer. How to file prior year tax returns Total years of service. How to file prior year tax returns   When figuring prior years of service, figure each year individually and then add the individual years of service to determine your total years of service. How to file prior year tax returns Example. How to file prior year tax returns The annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. How to file prior year tax returns Marsha began working with ABC schools in September 2009. How to file prior year tax returns She has always worked full-time for each annual work period. How to file prior year tax returns At the end of 2013, Marsha had 4. How to file prior year tax returns 5 years of service with ABC Public Schools, as shown in Table 4-1. How to file prior year tax returns Table 4-1. How to file prior year tax returns Marsha's Years of Service Note. How to file prior year tax returns This table shows how Marsha figures her years of service, as explained in the previous example. How to file prior year tax returns Year Period Worked Portion of Work Period Years of Service 2009 Sept. How to file prior year tax returns –Dec. How to file prior year tax returns . How to file prior year tax returns 5 year . How to file prior year tax returns 5 year 2010 Feb. How to file prior year tax returns –May . How to file prior year tax returns 5 year 1 year Sept. How to file prior year tax returns –Dec. How to file prior year tax returns . How to file prior year tax returns 5 year 2011 Feb. How to file prior year tax returns –May . How to file prior year tax returns 5 year 1 year Sept. How to file prior year tax returns –Dec. How to file prior year tax returns . How to file prior year tax returns 5 year 2012 Feb. How to file prior year tax returns –May . How to file prior year tax returns 5 year 1 year Sept. How to file prior year tax returns –Dec. How to file prior year tax returns . How to file prior year tax returns 5 year 2013 Feb. How to file prior year tax returns –May . How to file prior year tax returns 5 year 1 year Sept. How to file prior year tax returns –Dec. How to file prior year tax returns . How to file prior year tax returns 5 year Total years of service 4. How to file prior year tax returns 5 years Full-time or part-time. How to file prior year tax returns   To figure your years of service, you must analyze each year individually and determine whether you worked full-time for the full year or something other than full-time. How to file prior year tax returns When determining whether you worked full-time or something other than full-time, use your employer's annual work period as the standard. How to file prior year tax returns Employer's annual work period. How to file prior year tax returns   Your employer's annual work period is the usual amount of time an individual working full-time in a specific position is required to work. How to file prior year tax returns Generally, this period of time is expressed in days, weeks, months, or semesters, and can span 2 calendar years. How to file prior year tax returns Note. How to file prior year tax returns You cannot accumulate more than 1 year of service in a 12-month period. How to file prior year tax returns Example. How to file prior year tax returns All full-time teachers at ABC Public Schools are required to work both the September through December semester and the February through May semester. How to file prior year tax returns Therefore, the annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. How to file prior year tax returns Teachers at ABC Public Schools who work both semesters in the same calendar year are considered working a full year of service in that calendar year. How to file prior year tax returns Full-Time Employee for the Full Year Count each full year during which you were employed full-time as 1 year of service. How to file prior year tax returns In determining whether you were employed full-time, compare the amount of work you were required to perform with the amount of work normally required of others who held the same position with the same employer and who generally received most of their pay from the position. How to file prior year tax returns How to compare. How to file prior year tax returns   You can use any method that reasonably and accurately reflects the amount of work required. How to file prior year tax returns For example, if you are a teacher, you can use the number of hours of classroom instruction as a measure of the amount of work required. How to file prior year tax returns   In determining whether positions with the same employer are the same, consider all of the facts and circumstances concerning the positions, including the work performed, the methods by which pay is determined, and the descriptions (or titles) of the positions. How to file prior year tax returns Example. How to file prior year tax returns An assistant professor employed in the English department of a university will be considered a full-time employee if the amount of work that he or she is required to perform is the same as the amount of work normally required of assistant professors of English at that university who get most of their pay from that position. How to file prior year tax returns   If no one else works for your employer in the same position, compare your work with the work normally required of others who held the same position with similar employers or similar positions with your employer. How to file prior year tax returns Full year of service. How to file prior year tax returns   A full year of service for a particular position means the usual annual work period of anyone employed full-time in that general type of work at that place of employment. How to file prior year tax returns Example. How to file prior year tax returns If a doctor works for a hospital 12 months of a year except for a 1-month vacation, the doctor will be considered as employed for a full year if the other doctors at that hospital also work 11 months of the year with a 1-month vacation. How to file prior year tax returns Similarly, if the usual annual work period at a university consists of the fall and spring semesters, an instructor at that university who teaches these semesters will be considered as working a full year. How to file prior year tax returns Other Than Full-Time for the Full Year If, during any year, you were employed full-time for only part of your employer's annual work period, part-time for the entire annual work period, or part-time for only part of the work period, your year of service for that year is a fraction of your employer's annual work period. How to file prior year tax returns Full-time for part of the year. How to file prior year tax returns   If, during a year, you were employed full-time for only part of your employer's annual work period, figure the fraction for that year as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. How to file prior year tax returns The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. How to file prior year tax returns Example. How to file prior year tax returns Jason was employed as a full-time instructor by a local college for the 4 months of the 2013 spring semester (February 2013 through May 2013). How to file prior year tax returns The annual work period for the college is 8 months (February through May and July through October). How to file prior year tax returns Given these facts, Jason was employed full-time for part of the annual work period and provided ½ of a year of service. How to file prior year tax returns Jason's years of service computation for 2013 is as follows: Number of months Jason worked = 4 = 1 Number of months in annual work period 8 2 Part-time for the full year. How to file prior year tax returns   If, during a year, you were employed part-time for the employer's entire annual work period, you figure the fraction for that year as follows: The numerator (top number) is the number of hours or days you worked. How to file prior year tax returns The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. How to file prior year tax returns Example. How to file prior year tax returns Vance teaches one course at a local medical school. How to file prior year tax returns He teaches 3 hours per week for two semesters. How to file prior year tax returns Other faculty members at the same school teach 9 hours per week for two semesters. How to file prior year tax returns The annual work period of the medical school is two semesters. How to file prior year tax returns An instructor teaching 9 hours a week for two semesters is considered a full-time employee. How to file prior year tax returns Given these facts, Vance has worked part-time for a full annual work period. How to file prior year tax returns Vance has completed 1/3 of a year of service, figured as shown below. How to file prior year tax returns Number of hours per week Vance worked = 3 = 1 Number of hours per week considered full-time 9 3 Part-time for part of the year. How to file prior year tax returns   If, during any year, you were employed part-time for only part of your employer's annual work period, you figure your fraction for that year by multiplying two fractions. How to file prior year tax returns   Figure the first fraction as though you had worked full-time for part of the annual work period. How to file prior year tax returns The fraction is as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. How to file prior year tax returns The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. How to file prior year tax returns   Figure the second fraction as though you had worked part-time for the entire annual work period. How to file prior year tax returns The fraction is as follows: The numerator (top number) is the number of hours or days you worked. How to file prior year tax returns The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. How to file prior year tax returns   Once you have figured these two fractions, multiply them together to determine the fraction representing your partial year of service for the year. How to file prior year tax returns Example. How to file prior year tax returns Maria, an attorney, teaches a course for one semester at a law school. How to file prior year tax returns She teaches 3 hours per week. How to file prior year tax returns The annual work period for teachers at the school is two semesters. How to file prior year tax returns All full-time instructors at the school are required to teach 12 hours per week. How to file prior year tax returns Based on these facts, Maria is employed part-time for part of the annual work period. How to file prior year tax returns Her year of service for this year is determined by multiplying two fractions. How to file prior year tax returns Her computation is as follows: Maria's first fraction Number of semesters Maria worked = 1 Number of semesters in annual work period 2 Maria's second fraction Number of hours Maria worked per week = 3 = 1 Number of hours per week considered full-time 12 4 Maria would multiply these fractions to obtain the fractional year of service: 1 x 1 = 1         2 4 8         Figuring the Limit on Elective Deferrals You can use Part II of Worksheet 1 in chapter 9 to figure the limit on elective deferrals. How to file prior year tax returns Example Floyd has figured his limit on annual additions. How to file prior year tax returns The only other component needed before he can determine his MAC for 2014 is his limit on elective deferrals. How to file prior year tax returns Figuring Floyd's limit on elective deferrals. How to file prior year tax returns   Floyd has been employed with his current employer for less than 15 years. How to file prior year tax returns He is not eligible for the special 15-year increase. How to file prior year tax returns Therefore, his limit on elective deferrals for 2014 is $17,500 as shown in Table 4-2. How to file prior year tax returns Floyd's employer will not make any nonelective contributions to his 403(b) account and Floyd will not make any after-tax contributions. How to file prior year tax returns Additionally, Floyd's employer does not offer a Roth contribution program. How to file prior year tax returns Figuring Floyd's MAC Floyd has determined that his limit on annual additions for 2014 is $52,000 and his limit on elective deferrals is $17,500. How to file prior year tax returns Because elective deferrals are the only contributions made to Floyd's account, the maximum amount that can be contributed to a 403(b) account on Floyd's behalf in 2014 is $17,500, the lesser of both limits. How to file prior year tax returns Table 4-2. How to file prior year tax returns Worksheet 1. How to file prior year tax returns Maximum Amount Contributable (MAC) Note. How to file prior year tax returns Use this worksheet to figure your MAC. How to file prior year tax returns Part I. How to file prior year tax returns Limit on Annual Additions     1. How to file prior year tax returns Enter your includible compensation for your most recent year of service 1. How to file prior year tax returns $70,475 2. How to file prior year tax returns Maximum: For 2013 enter $51,000 For 2014 enter $52,000 2. How to file prior year tax returns 52,000 3. How to file prior year tax returns Enter the lesser of line 1 or line 2. How to file prior year tax returns This is your limit on annual additions 3. How to file prior year tax returns 52,000   Caution: If you had only nonelective contributions, skip Part II and enter the amount from line 3 on line 18. How to file prior year tax returns     Part II. How to file prior year tax returns Limit on Elective Deferrals     4. How to file prior year tax returns Maximum contribution: For 2013, enter $17,500 For 2014, enter $17,500 4. How to file prior year tax returns 17,500   Note. How to file prior year tax returns If you have at least 15 years of service with a qualifying organization, complete lines 5 through 17. How to file prior year tax returns If not, enter zero (-0-) on line 16 and go to line 17. How to file prior year tax returns     5. How to file prior year tax returns Amount per year of service 5. How to file prior year tax returns 5,000 6. How to file prior year tax returns Enter your years of service 6. How to file prior year tax returns   7. How to file prior year tax returns Multiply line 5 by line 6 7. How to file prior year tax returns   8. How to file prior year tax returns Enter the total of all elective deferrals made for you by the qualifying organization for prior years 8. How to file prior year tax returns   9. How to file prior year tax returns Subtract line 8 from line 7. How to file prior year tax returns If zero or less, enter zero (-0-) 9. How to file prior year tax returns   10. How to file prior year tax returns Maximum increase in limit for long service 10. How to file prior year tax returns 15,000 11. How to file prior year tax returns Enter the total of additional pre-tax elective deferrals made in prior years under the 15-year rule 11. How to file prior year tax returns   12. How to file prior year tax returns Enter the aggregate amount of all designated Roth contributions permitted for prior years under the 15-year rule 12. How to file prior year tax returns   13. How to file prior year tax returns Add lines 11 and 12 13. How to file prior year tax returns   14. How to file prior year tax returns Subtract line 13 from line 10 14. How to file prior year tax returns   15. How to file prior year tax returns Maximum additional contributions 15. How to file prior year tax returns 3,000 16. How to file prior year tax returns Enter the least of lines 9, 14, or 15. How to file prior year tax returns This is your increase in the limit for long service 16. How to file prior year tax returns -0- 17. How to file prior year tax returns Add lines 4 and 16. How to file prior year tax returns This is your limit on elective deferrals 17. How to file prior year tax returns 17,500   Part III. How to file prior year tax returns Maximum Amount Contributable     18. How to file prior year tax returns If you had only nonelective contributions, enter the amount from line 3. How to file prior year tax returns This is your MAC. How to file prior year tax returns    If you had only elective deferrals, enter the lesser of lines 3 or 17. How to file prior year tax returns This is your MAC. How to file prior year tax returns    If you had both elective deferrals and nonelective contributions, enter the amount from line 3. How to file prior year tax returns This is your MAC. How to file prior year tax returns (Use the amount on line 17 to determine if you have excess elective deferrals as explained in chapter 7. How to file prior year tax returns ) 18. How to file prior year tax returns $17,500 Prev  Up  Next   Home   More Online Publications
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The How To File Prior Year Tax Returns

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