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Amendment Tax

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Amendment Tax

Amendment tax Publication 584 - Introductory Material Table of Contents What's New Introduction How To Use This Workbook What's New Future developments. Amendment tax  The IRS has created a page on IRS. Amendment tax gov for information about Publication 584, at www. Amendment tax irs. Amendment tax gov/pub584. Amendment tax Information about any future developments affecting Publication 584 (such as legislation enacted after we release it) will be posted on that page. Amendment tax Introduction This workbook is designed to help you figure your loss on personal-use property in the event of a disaster, casualty, or theft. Amendment tax It contains schedules to help you figure the loss to your main home, its contents, and your motor vehicles. Amendment tax However, these schedules are for your information only. Amendment tax You must complete Form 4684, Casualties and Thefts, to report your loss. Amendment tax How To Use This Workbook You can use this workbook by following these five steps. Amendment tax Read Publication 547 to learn about the tax rules for casualties, disasters, and thefts. Amendment tax Know the definitions of cost or other basis and fair market value, discussed later. Amendment tax Fill out Schedules 1 through 20. Amendment tax Read the instructions for Form 4684. Amendment tax Fill out Form 4684 using the information you entered in Schedules 1 through 20. Amendment tax Use the chart below to find out how to use Schedules 1 through 19 to fill out Form 4684. Amendment tax Take what's in each row of. Amendment tax . Amendment tax . Amendment tax And enter it on Form 4684. Amendment tax . Amendment tax . Amendment tax Column 1 Line 1 Column 2 Line 2 Column 3 Line 3 Column 4 Line 4 Column 5 Line 5 Column 6 Line 6 Column 7 Line 7 Column 8 Line 8 Column 9 Line 9 Prev  Up  Next   Home   More Online Publications
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The Amendment Tax

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