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I Did Not File 2011 Taxes

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I Did Not File 2011 Taxes

I did not file 2011 taxes 22. I did not file 2011 taxes   Taxes Table of Contents IntroductionIndian tribal government. I did not file 2011 taxes 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. I did not file 2011 taxes Real Estate TaxesReal estate taxes for prior years. I did not file 2011 taxes Examples. I did not file 2011 taxes Form 1099-S. I did not file 2011 taxes 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). I did not file 2011 taxes It also explains which taxes you can deduct on other schedules or forms and which taxes you cannot deduct. I did not file 2011 taxes This chapter covers the following topics. I did not file 2011 taxes Income taxes (federal, state, local, and foreign). I did not file 2011 taxes General sales taxes (state and local). I did not file 2011 taxes Real estate taxes (state, local, and foreign). I did not file 2011 taxes Personal property taxes (state and local). I did not file 2011 taxes Taxes and fees you cannot deduct. I did not file 2011 taxes Use Table 22-1 as a guide to determine which taxes you can deduct. I did not file 2011 taxes The end of the chapter contains a section that explains which forms you use to deduct different types of taxes. I did not file 2011 taxes Business taxes. I did not file 2011 taxes   You can deduct certain taxes only if they are ordinary and necessary expenses of your trade or business or of producing income. I did not file 2011 taxes For information on these taxes, see Publication 535, Business Expenses. I did not file 2011 taxes State or local taxes. I did not file 2011 taxes   These are taxes imposed by the 50 states, U. I did not file 2011 taxes S. I did not file 2011 taxes possessions, or any of their political subdivisions (such as a county or city), or by the District of Columbia. I did not file 2011 taxes Indian tribal government. I did not file 2011 taxes   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. I did not file 2011 taxes 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. I did not file 2011 taxes General sales taxes. I did not file 2011 taxes   These are taxes imposed at one rate on retail sales of a broad range of classes of items. I did not file 2011 taxes Foreign taxes. I did not file 2011 taxes   These are taxes imposed by a foreign country or any of its political subdivisions. I did not file 2011 taxes 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. I did not file 2011 taxes The tax must be imposed on you. I did not file 2011 taxes You must pay the tax during your tax year. I did not file 2011 taxes The tax must be imposed on you. I did not file 2011 taxes   In general, you can deduct only taxes imposed on you. I did not file 2011 taxes   Generally, you can deduct property taxes only if you are an owner of the property. I did not file 2011 taxes 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. I did not file 2011 taxes You must pay the tax during your tax year. I did not file 2011 taxes   If you are a cash basis taxpayer, you can deduct only those taxes you actually paid during your tax year. I did not file 2011 taxes 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. I did not file 2011 taxes 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. I did not file 2011 taxes 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). I did not file 2011 taxes See Publication 538, Accounting Periods and Methods, for details. I did not file 2011 taxes    If you use an accrual method of accounting, see Publication 538 for more information. I did not file 2011 taxes Income Taxes This section discusses the deductibility of state and local income taxes (including employee contributions to state benefit funds) and foreign income taxes. I did not file 2011 taxes State and Local Income Taxes You can deduct state and local income taxes. I did not file 2011 taxes However, you can elect to deduct state and local general sales taxes instead of state and local income taxes. I did not file 2011 taxes See General Sales Taxes , later. I did not file 2011 taxes Exception. I did not file 2011 taxes    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. I did not file 2011 taxes 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. I did not file 2011 taxes What To Deduct Your deduction may be for withheld taxes, estimated tax payments, or other tax payments as follows. I did not file 2011 taxes Withheld taxes. I did not file 2011 taxes   You can deduct state and local income taxes withheld from your salary in the year they are withheld. I did not file 2011 taxes Your Form(s) W-2 will show these amounts. I did not file 2011 taxes Forms W-2G, 1099-G, 1099-R, and 1099-MISC may also show state and local income taxes withheld. I did not file 2011 taxes Estimated tax payments. I did not file 2011 taxes   You can deduct estimated tax payments you made during the year to a state or local government. I did not file 2011 taxes However, you must have a reasonable basis for making the estimated tax payments. I did not file 2011 taxes Any estimated state or local tax payments that are not made in good faith at the time of payment are not deductible. I did not file 2011 taxes For example, you made an estimated state income tax payment. I did not file 2011 taxes However, the estimate of your state tax liability shows that you will get a refund of the full amount of your estimated payment. I did not file 2011 taxes You had no reasonable basis to believe you had any additional liability for state income taxes and you cannot deduct the estimated tax payment. I did not file 2011 taxes Refund applied to taxes. I did not file 2011 taxes   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. I did not file 2011 taxes    Do not reduce your deduction by either of the following items. I did not file 2011 taxes Any state or local income tax refund (or credit) you expect to receive for 2013. I did not file 2011 taxes Any refund of (or credit for) prior-year state and local income taxes you actually received in 2013. I did not file 2011 taxes   However, part or all of this refund (or credit) may be taxable. I did not file 2011 taxes See Refund (or credit) of state or local income taxes , later. I did not file 2011 taxes Separate federal returns. I did not file 2011 taxes   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. I did not file 2011 taxes Joint state and local returns. I did not file 2011 taxes   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. I did not file 2011 taxes 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. I did not file 2011 taxes However, you cannot deduct more than the amount you actually paid during the year. I did not file 2011 taxes 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. I did not file 2011 taxes If so, you and your spouse can deduct on your separate federal returns the amount you each actually paid. I did not file 2011 taxes Joint federal return. I did not file 2011 taxes   If you file a joint federal return, you can deduct the total of the state and local income taxes both of you paid. I did not file 2011 taxes Contributions to state benefit funds. I did not file 2011 taxes    As an employee, you can deduct mandatory contributions to state benefit funds withheld from your wages that provide protection against loss of wages. I did not file 2011 taxes For example, certain states require employees to make contributions to state funds providing disability or unemployment insurance benefits. I did not file 2011 taxes Mandatory payments made to the following state benefit funds are deductible as state income taxes on Schedule A (Form 1040), line 5. I did not file 2011 taxes Alaska Unemployment Compensation Fund. I did not file 2011 taxes California Nonoccupational Disability Benefit Fund. I did not file 2011 taxes New Jersey Nonoccupational Disability Benefit Fund. I did not file 2011 taxes New Jersey Unemployment Compensation Fund. I did not file 2011 taxes New York Nonoccupational Disability Benefit Fund. I did not file 2011 taxes Pennsylvania Unemployment Compensation Fund. I did not file 2011 taxes Rhode Island Temporary Disability Benefit Fund. I did not file 2011 taxes Washington State Supplemental Workmen's Compensation Fund. I did not file 2011 taxes    Employee contributions to private or voluntary disability plans are not deductible. I did not file 2011 taxes Refund (or credit) of state or local income taxes. I did not file 2011 taxes   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. I did not file 2011 taxes 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. I did not file 2011 taxes If you did not itemize your deductions in the previous year, do not include the refund in income. I did not file 2011 taxes 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. I did not file 2011 taxes For a discussion of how much to include, see Recoveries in chapter 12. I did not file 2011 taxes 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. I did not file 2011 taxes S. I did not file 2011 taxes possession. I did not file 2011 taxes However, you cannot take a deduction or credit for foreign income taxes paid on income that is exempt from U. I did not file 2011 taxes S. I did not file 2011 taxes tax under the foreign earned income exclusion or the foreign housing exclusion. I did not file 2011 taxes For information on these exclusions, see Publication 54, Tax Guide for U. I did not file 2011 taxes S. I did not file 2011 taxes Citizens and Resident Aliens Abroad. I did not file 2011 taxes For information on the foreign tax credit, see Publication 514. I did not file 2011 taxes 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. I did not file 2011 taxes You can use either your actual expenses or the state and local sales tax tables to figure your sales tax deduction. I did not file 2011 taxes Actual expenses. I did not file 2011 taxes   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. I did not file 2011 taxes However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. I did not file 2011 taxes If you paid sales tax on a motor vehicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehicle. I did not file 2011 taxes If you use the actual expenses method, you must have receipts to show the general sales taxes paid. I did not file 2011 taxes Do not include sales taxes paid on items used in your trade or business. I did not file 2011 taxes Motor vehicles. I did not file 2011 taxes   For purposes of this section, motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. I did not file 2011 taxes This also includes sales taxes on a leased motor vehicle, but not on vehicles used in your trade or business. I did not file 2011 taxes Optional sales tax tables. I did not file 2011 taxes   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). I did not file 2011 taxes You may also be able to add the state and local general sales taxes paid on certain specified items. I did not file 2011 taxes   Your applicable table amount is based on the state where you live, your income, and the number of exemptions claimed on your tax return. I did not file 2011 taxes Your income is your adjusted gross income plus any nontaxable items such as the following. I did not file 2011 taxes Tax-exempt interest. I did not file 2011 taxes Veterans' benefits. I did not file 2011 taxes Nontaxable combat pay. I did not file 2011 taxes Workers' compensation. I did not file 2011 taxes Nontaxable part of social security and railroad retirement benefits. I did not file 2011 taxes Nontaxable part of IRA, pension, or annuity distributions, excluding rollovers. I did not file 2011 taxes Public assistance payments. I did not file 2011 taxes 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. I did not file 2011 taxes See the Instructions for Schedule A (Form 1040), line 5, for details. I did not file 2011 taxes Real Estate Taxes Deductible real estate taxes are any state, local, or foreign taxes on real property levied for the general public welfare. I did not file 2011 taxes 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. I did not file 2011 taxes Deductible real estate taxes generally do not include taxes charged for local benefits and improvements that increase the value of the property. I did not file 2011 taxes 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. I did not file 2011 taxes For more information about taxes and charges that are not deductible, see Real Estate-Related Items You Cannot Deduct , later. I did not file 2011 taxes Tenant-shareholders in a cooperative housing corporation. I did not file 2011 taxes   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. I did not file 2011 taxes The corporation should provide you with a statement showing your share of the taxes. I did not file 2011 taxes For more information, see Special Rules for Cooperatives in Publication 530. I did not file 2011 taxes Division of real estate taxes between buyers and sellers. I did not file 2011 taxes   If you bought or sold real estate during the year, the real estate taxes must be divided between the buyer and the seller. I did not file 2011 taxes   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. I did not file 2011 taxes The seller is treated as paying the taxes up to, but not including, the date of sale. I did not file 2011 taxes The buyer is treated as paying the taxes beginning with the date of sale. I did not file 2011 taxes This applies regardless of the lien dates under local law. I did not file 2011 taxes Generally, this information is included on the settlement statement provided at the closing. I did not file 2011 taxes    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. I did not file 2011 taxes This lets you deduct the part of the tax to the date of sale even though you did not actually pay it. I did not file 2011 taxes However, you must also include the amount of that tax in the selling price of the property. I did not file 2011 taxes The buyer must include the same amount in his or her cost of the property. I did not file 2011 taxes   You figure your deduction for taxes on each property bought or sold during the real property tax year as follows. I did not file 2011 taxes Worksheet 22-1. I did not file 2011 taxes Figuring Your Real Estate Tax Deduction 1. I did not file 2011 taxes Enter the total real estate taxes for the real property tax year   2. I did not file 2011 taxes Enter the number of days in the real property tax year that you owned the property   3. I did not file 2011 taxes Divide line 2 by 365 (for leap years, divide line 2 by 366) . I did not file 2011 taxes 4. I did not file 2011 taxes Multiply line 1 by line 3. I did not file 2011 taxes This is your deduction. I did not file 2011 taxes Enter it on Schedule A (Form 1040), line 6   Note. I did not file 2011 taxes Repeat steps 1 through 4 for each property you bought or sold during the real property tax year. I did not file 2011 taxes Your total deduction is the sum of the line 4 amounts for all of the properties. I did not file 2011 taxes Real estate taxes for prior years. I did not file 2011 taxes   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. I did not file 2011 taxes Even if the buyer agrees to pay the delinquent taxes, the buyer cannot deduct them. I did not file 2011 taxes The buyer must add them to the cost of the property. I did not file 2011 taxes The seller can deduct these taxes paid by the buyer. I did not file 2011 taxes However, the seller must include them in the selling price. I did not file 2011 taxes Examples. I did not file 2011 taxes   The following examples illustrate how real estate taxes are divided between buyer and seller. I did not file 2011 taxes Example 1. I did not file 2011 taxes 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. I did not file 2011 taxes The tax on their old home, sold on May 7, was $620. I did not file 2011 taxes The tax on their new home, bought on May 3, was $732. I did not file 2011 taxes 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. I did not file 2011 taxes 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. I did not file 2011 taxes 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). I did not file 2011 taxes They figure their deduction for taxes on their old home as follows. I did not file 2011 taxes Worksheet 22-1. I did not file 2011 taxes Figuring Your Real Estate Tax Deduction — Taxes on Old Home 1. I did not file 2011 taxes Enter the total real estate taxes for the real property tax year $620 2. I did not file 2011 taxes Enter the number of days in the real property tax year that you owned the property 126 3. I did not file 2011 taxes Divide line 2 by 365 (for leap years, divide line 2 by 366) . I did not file 2011 taxes 3452 4. I did not file 2011 taxes Multiply line 1 by line 3. I did not file 2011 taxes This is your deduction. I did not file 2011 taxes 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. I did not file 2011 taxes (The buyers add the $214 to their cost of the home. I did not file 2011 taxes ) 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). I did not file 2011 taxes They figure their deduction for taxes on their new home as follows. I did not file 2011 taxes Worksheet 22-1. I did not file 2011 taxes Figuring Your Real Estate Tax Deduction — Taxes on New Home 1. I did not file 2011 taxes Enter the total real estate taxes for the real property tax year $732 2. I did not file 2011 taxes Enter the number of days in the real property tax year that you owned the property 243 3. I did not file 2011 taxes Divide line 2 by 365 (for leap years, divide line 2 by 366) . I did not file 2011 taxes 6658 4. I did not file 2011 taxes Multiply line 1 by line 3. I did not file 2011 taxes This is your deduction. I did not file 2011 taxes 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. I did not file 2011 taxes (The sellers add this $245 to their selling price and deduct the $245 as a real estate tax. I did not file 2011 taxes ) Dennis and Beth's real estate tax deduction for their old and new homes is the sum of $214 and $487, or $701. I did not file 2011 taxes They will enter this amount on Schedule A (Form 1040), line 6. I did not file 2011 taxes Example 2. I did not file 2011 taxes George and Helen Brown bought a new home on May 3, 2013. I did not file 2011 taxes Their real property tax year for the new home is the calendar year. I did not file 2011 taxes Real estate taxes for 2012 were assessed in their state on January 1, 2013. I did not file 2011 taxes The taxes became due on May 31, 2013, and October 31, 2013. I did not file 2011 taxes The Browns agreed to pay all taxes due after the date of purchase. I did not file 2011 taxes Real estate taxes for 2012 were $680. I did not file 2011 taxes They paid $340 on May 31, 2013, and $340 on October 31, 2013. I did not file 2011 taxes These taxes were for the 2012 real property tax year. I did not file 2011 taxes The Browns cannot deduct them since they did not own the property until 2013. I did not file 2011 taxes Instead, they must add $680 to the cost of their new home. I did not file 2011 taxes In January 2014, the Browns receive their 2013 property tax statement for $752, which they will pay in 2014. I did not file 2011 taxes The Browns owned their new home during the 2013 real property tax year for 243 days (May 3 to December 31). I did not file 2011 taxes They will figure their 2014 deduction for taxes as follows. I did not file 2011 taxes Worksheet 22-1. I did not file 2011 taxes Figuring Your Real Estate Tax Deduction — Taxes on New Home 1. I did not file 2011 taxes Enter the total real estate taxes for the real property tax year $752 2. I did not file 2011 taxes Enter the number of days in the real property tax year that you owned the property 243 3. I did not file 2011 taxes Divide line 2 by 365 (for leap years, divide line 2 by 366) . I did not file 2011 taxes 6658 4. I did not file 2011 taxes Multiply line 1 by line 3. I did not file 2011 taxes This is your deduction. I did not file 2011 taxes 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. I did not file 2011 taxes 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. I did not file 2011 taxes This is the sum of the $680 for 2012 and the $251 for the 122 days the seller owned the home in 2013. I did not file 2011 taxes The seller must also include the $931 in the selling price when he or she figures the gain or loss on the sale. I did not file 2011 taxes The seller should contact the Browns in January 2014 to find out how much real estate tax is due for 2013. I did not file 2011 taxes Form 1099-S. I did not file 2011 taxes   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. I did not file 2011 taxes 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. I did not file 2011 taxes 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. I did not file 2011 taxes   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. I did not file 2011 taxes 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. I did not file 2011 taxes See Refund (or rebate) , later. I did not file 2011 taxes Taxes placed in escrow. I did not file 2011 taxes   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. I did not file 2011 taxes You can deduct only the real estate tax that the third party actually paid to the taxing authority. I did not file 2011 taxes 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. I did not file 2011 taxes Tenants by the entirety. I did not file 2011 taxes   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. I did not file 2011 taxes Divorced individuals. I did not file 2011 taxes   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. I did not file 2011 taxes See Taxes and insurance in chapter 18 for more information. I did not file 2011 taxes Ministers' and military housing allowances. I did not file 2011 taxes   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. I did not file 2011 taxes Refund (or rebate). I did not file 2011 taxes   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. I did not file 2011 taxes 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. I did not file 2011 taxes However, the amount you include in income is limited to the amount of the deduction that reduced your tax in the earlier year. I did not file 2011 taxes For more information, see Recoveries in chapter 12. I did not file 2011 taxes Table 22-1. I did not file 2011 taxes 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. I did not file 2011 taxes 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 ). I did not file 2011 taxes     Fines and penalties. I did not file 2011 taxes Income Taxes State and local income taxes. I did not file 2011 taxes Federal income taxes. I did not file 2011 taxes   Foreign income taxes. I did not file 2011 taxes     Employee contributions to state funds listed under Contributions to state benefit funds . I did not file 2011 taxes Employee contributions to private or voluntary disability plans. I did not file 2011 taxes     State and local general sales taxes if you choose to deduct state and local income taxes. I did not file 2011 taxes General Sales Taxes State and local general sales taxes, including compensating use taxes. I did not file 2011 taxes State and local income taxes if you choose to deduct state and local general sales taxes. I did not file 2011 taxes Other Taxes Taxes that are expenses of your trade or business. I did not file 2011 taxes Federal excise taxes, such as tax on gasoline, that are not expenses of your trade or business or of producing income. I did not file 2011 taxes   Taxes on property producing rent or royalty income. I did not file 2011 taxes Per capita taxes. I did not file 2011 taxes   Occupational taxes. I did not file 2011 taxes See chapter 28. I did not file 2011 taxes     One-half of self-employment tax paid. I did not file 2011 taxes   Personal Property Taxes State and local personal property taxes. I did not file 2011 taxes Customs duties that are not expenses of your trade or business or of producing income. I did not file 2011 taxes Real Estate Taxes State and local real estate taxes. I did not file 2011 taxes Real estate taxes that are treated as imposed on someone else (see Division of real estate taxes between buyers and sellers ). I did not file 2011 taxes   Foreign real estate taxes. I did not file 2011 taxes Taxes for local benefits (with exceptions). I did not file 2011 taxes See Real Estate-Related Items You Cannot Deduct . I did not file 2011 taxes   Tenant's share of real estate taxes paid by  cooperative housing corporation. I did not file 2011 taxes Trash and garbage pickup fees (with exceptions). I did not file 2011 taxes See Real Estate-Related Items You Cannot Deduct . I did not file 2011 taxes     Rent increase due to higher real estate taxes. I did not file 2011 taxes     Homeowners' association charges. I did not file 2011 taxes Real Estate-Related Items You Cannot Deduct Payments for the following items generally are not deductible as real estate taxes. I did not file 2011 taxes Taxes for local benefits. I did not file 2011 taxes Itemized charges for services (such as trash and garbage pickup fees). I did not file 2011 taxes Transfer taxes (or stamp taxes). I did not file 2011 taxes Rent increases due to higher real estate taxes. I did not file 2011 taxes Homeowners' association charges. I did not file 2011 taxes Taxes for local benefits. I did not file 2011 taxes   Deductible real estate taxes generally do not include taxes charged for local benefits and improvements tending to increase the value of your property. I did not file 2011 taxes These include assessments for streets, sidewalks, water mains, sewer lines, public parking facilities, and similar improvements. I did not file 2011 taxes You should increase the basis of your property by the amount of the assessment. I did not file 2011 taxes   Local benefit taxes are deductible only if they are for maintenance, repair, or interest charges related to those benefits. I did not file 2011 taxes 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. I did not file 2011 taxes If you cannot determine what part of the tax is for maintenance, repair, or interest, none of it is deductible. I did not file 2011 taxes    Taxes for local benefits may be included in your real estate tax bill. I did not file 2011 taxes If your taxing authority (or mortgage lender) does not furnish you a copy of your real estate tax bill, ask for it. I did not file 2011 taxes You should use the rules above to determine if the local benefit tax is deductible. I did not file 2011 taxes Contact the taxing authority if you need additional information about a specific charge on your real estate tax bill. I did not file 2011 taxes Itemized charges for services. I did not file 2011 taxes    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. I did not file 2011 taxes 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). I did not file 2011 taxes    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. I did not file 2011 taxes If your taxing authority (or mortgage lender) does not furnish you a copy of your real estate tax bill, ask for it. I did not file 2011 taxes Exception. I did not file 2011 taxes   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. I did not file 2011 taxes Transfer taxes (or stamp taxes). I did not file 2011 taxes   Transfer taxes and similar taxes and charges on the sale of a personal home are not deductible. I did not file 2011 taxes If they are paid by the seller, they are expenses of the sale and reduce the amount realized on the sale. I did not file 2011 taxes If paid by the buyer, they are included in the cost basis of the property. I did not file 2011 taxes Rent increase due to higher real estate taxes. I did not file 2011 taxes   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. I did not file 2011 taxes Homeowners' association charges. I did not file 2011 taxes   These charges are not deductible because they are imposed by the homeowners' association, rather than the state or local government. I did not file 2011 taxes 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. I did not file 2011 taxes A tax that meets the above requirements can be considered charged on personal property even if it is for the exercise of a privilege. I did not file 2011 taxes 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. I did not file 2011 taxes If the tax is partly based on value and partly based on other criteria, it may qualify in part. I did not file 2011 taxes Example. I did not file 2011 taxes Your state charges a yearly motor vehicle registration tax of 1% of value plus 50 cents per hundredweight. I did not file 2011 taxes You paid $32 based on the value ($1,500) and weight (3,400 lbs. I did not file 2011 taxes ) of your car. I did not file 2011 taxes You can deduct $15 (1% × $1,500) as a personal property tax because it is based on the value. I did not file 2011 taxes The remaining $17 ($. I did not file 2011 taxes 50 × 34), based on the weight, is not deductible. I did not file 2011 taxes 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. I did not file 2011 taxes Other taxes and fees, such as federal income taxes, are not deductible because the tax law specifically prohibits a deduction for them. I did not file 2011 taxes See Table 22-1. I did not file 2011 taxes Taxes and fees that are generally not deductible include the following items. I did not file 2011 taxes Employment taxes. I did not file 2011 taxes This includes social security, Medicare, and railroad retirement taxes withheld from your pay. I did not file 2011 taxes However, one-half of self-employment tax you pay is deductible. I did not file 2011 taxes 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. I did not file 2011 taxes For more information, see chapters 21 and 32. I did not file 2011 taxes Estate, inheritance, legacy, or succession taxes. I did not file 2011 taxes 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. I did not file 2011 taxes In that case, deduct the estate tax as a miscellaneous deduction that is not subject to the 2%-of-adjusted-gross-income limit. I did not file 2011 taxes For more information, see Publication 559, Survivors, Executors, and Administrators. I did not file 2011 taxes Federal income taxes. I did not file 2011 taxes This includes income taxes withheld from your pay. I did not file 2011 taxes Fines and penalties. I did not file 2011 taxes You cannot deduct fines and penalties paid to a government for violation of any law, including related amounts forfeited as collateral deposits. I did not file 2011 taxes Gift taxes. I did not file 2011 taxes License fees. I did not file 2011 taxes You cannot deduct license fees for personal purposes (such as marriage, driver's, and dog license fees). I did not file 2011 taxes Per capita taxes. I did not file 2011 taxes You cannot deduct state or local per capita taxes. I did not file 2011 taxes 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. I did not file 2011 taxes For other nondeductible items, see Real Estate-Related Items You Cannot Deduct , earlier. I did not file 2011 taxes Where To Deduct You deduct taxes on the following schedules. I did not file 2011 taxes State and local income taxes. I did not file 2011 taxes    These taxes are deducted on Schedule A (Form 1040), line 5, even if your only source of income is from business, rents, or royalties. I did not file 2011 taxes Check box a on line 5. I did not file 2011 taxes General sales taxes. I did not file 2011 taxes   Sales taxes are deducted on Schedule A (Form 1040), line 5. I did not file 2011 taxes You must check box b on line 5. I did not file 2011 taxes If you elect to deduct sales taxes, you cannot deduct state and local income taxes on Schedule A (Form 1040), line 5, box a. I did not file 2011 taxes Foreign income taxes. I did not file 2011 taxes   Generally, income taxes you pay to a foreign country or U. I did not file 2011 taxes S. I did not file 2011 taxes possession can be claimed as an itemized deduction on Schedule A (Form 1040), line 8, or as a credit against your U. I did not file 2011 taxes S. I did not file 2011 taxes income tax on Form 1040, line 47. I did not file 2011 taxes To claim the credit, you may have to complete and attach Form 1116. I did not file 2011 taxes For more information, see chapter 37, the Form 1040 instructions, or Publication 514. I did not file 2011 taxes Real estate taxes and personal property taxes. I did not file 2011 taxes    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). I did not file 2011 taxes Taxes on property that produces rent or royalty income are deducted on Schedule E (Form 1040). I did not file 2011 taxes Self-employment tax. I did not file 2011 taxes    Deduct one-half of your self-employment tax on Form 1040, line 27. I did not file 2011 taxes Other taxes. I did not file 2011 taxes    All other deductible taxes are deducted on Schedule A (Form 1040), line 8. 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Know the Facts

When you borrow money to buy a car or truck, the lender can take your vehicle back if you miss a payment or in some other way violate the contract. You should also be aware that the lender:

  • Can repossess with cause without advance notice;
  • Can insist you pay off the entire loan balance in order to get the repossessed vehicle back;
  • Can sell the vehicle at auction;
  • Might be able to sue you for the difference between the vehicle's auction price and what you owe
  • Cannot break into your home or physically threaten someone while taking the vehicle

If you know you're going to be late with a payment, talk to the lender to try to work things out. If you and the lender reach an agreement, be sure you get the agreement in writing. Contact your state or local consumer protection office to find out whether your state gives you any additional rights.

Beware of Car Title Loans

Chances are you have seen or heard an ad for a car title loan to help you make ends meet. In a title loan, a consumer in need of quick cash uses the car title as collateral for a short term loan. No job or postdated checks are required. Sounds simple enough, right? Wrong.

What the title lenders don't say in their ads is that you have to turn over your car title and keys when you get the loan. They'll loan you a small fraction of the car value at sky high interest rates- as much as 25% for one month (300% APR) !!! At the end of the month you are expected to pay the whole amount back, plus the interest.

If you can't pay the loan there are only two options. You could roll the loan over for another month, with more fees and interest. However, as the loan amount increases, it becomes almost impossible to repay the debt. The other option is for the lender to repossess your car. Unfortunately, there is no federal regulation of title loans now, but some states have put some rules in place to regulate the interest charged by these lenders.

The I Did Not File 2011 Taxes

I did not file 2011 taxes Publication 926 - Additional Material Prev  Up  Next   Home   More Online Publications