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Army Free Turbo Tax

Army free turbo tax Publication 597 - Main Content Table of Contents Application of Treaty Personal Services Pensions, Annuities, Social Security, and AlimonyRoth IRAs. Army free turbo tax Tax-deferred plans. Army free turbo tax Investment Income From Canadian Sources Other Income Charitable ContributionsQualified charities. Army free turbo tax Income Tax Credits Competent Authority Assistance How To Get Tax HelpText of Treaty U. Army free turbo tax S. Army free turbo tax Taxation Canadian Taxation Application of Treaty The benefits of the income tax treaty are generally provided on the basis of residence for income tax purposes. Army free turbo tax That is, a person who is recognized as a resident of the United States who has income from Canada, will often pay less income tax to Canada on that income than if no treaty was in effect. Army free turbo tax Article IV provides definitions of residents of Canada and the United States, and provides specific criteria for applying the treaty in cases where a taxpayer is considered by both countries to be a resident. Army free turbo tax Saving clause. Army free turbo tax   In most instances, a treaty does not affect the right of a country to tax its own residents (including those who are U. Army free turbo tax S. Army free turbo tax citizens) or of the United States to tax its residents or citizens (including U. Army free turbo tax S. Army free turbo tax citizens who are residents of the foreign country). Army free turbo tax This provision is known as the “saving clause. Army free turbo tax ”   For example, an individual who is a U. Army free turbo tax S. Army free turbo tax citizen and a resident of Canada may have dividend income from a U. Army free turbo tax S. Army free turbo tax corporation. Army free turbo tax The treaty provides a maximum rate of 15% on dividends received by a resident of Canada from sources in the United States. Army free turbo tax Even though a resident of Canada, the individual is a U. Army free turbo tax S. Army free turbo tax citizen and the saving clause overrides the treaty article that limits the U. Army free turbo tax S. Army free turbo tax tax to 15%. Army free turbo tax    Exceptions to the saving clause can be found in Article XXIX, paragraph 3. Army free turbo tax Treaty-based position. Army free turbo tax   If you take the position that any U. Army free turbo tax S. Army free turbo tax tax is overruled or otherwise reduced by a U. Army free turbo tax S. Army free turbo tax treaty (a treaty-based position), you generally must disclose that position on Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), and attach it to your return. Army free turbo tax Personal Services A U. Army free turbo tax S. Army free turbo tax citizen or resident who is temporarily present in Canada during the tax year is exempt from Canadian income taxes on pay for services performed, or remittances received from the United States, if the citizen or resident qualifies under one of the treaty exemption provisions set out below. Army free turbo tax Income from employment (Article XV). Army free turbo tax   Income U. Army free turbo tax S. Army free turbo tax residents receive for the performance of dependent personal services in Canada (except as public entertainers) is exempt from Canadian tax if it is not more than $10,000 in Canadian currency for the year. Army free turbo tax If it is more than $10,000 for the year, it is exempt only if: The residents are present in Canada for no more than 183 days in any 12-month period beginning or ending in the year concerned, and The income is not paid by, or on behalf of, a Canadian resident and is not borne by a permanent establishment in Canada. Army free turbo tax    Whether there is a permanent establishment in Canada is determined by the rules set forth in Article V. Army free turbo tax Example. Army free turbo tax You are a U. Army free turbo tax S. Army free turbo tax resident employed under an 8-month contract with a Canadian firm to install equipment in their Montreal plant. Army free turbo tax During the calendar year you were physically present in Canada for 179 days and were paid $16,500 (Canadian) for your services. Army free turbo tax Although you were in Canada for not more than 183 days during the year, your income is not exempt from Canadian income tax because it was paid by a Canadian resident and was more than $10,000 (Canadian) for the year. Army free turbo tax Pay received by a U. Army free turbo tax S. Army free turbo tax resident for work regularly done in more than one country as an employee on a ship, aircraft, motor vehicle, or train operated by a U. Army free turbo tax S. Army free turbo tax resident is exempt from Canadian tax. Army free turbo tax Income from self-employment (Article VII). Army free turbo tax   Income from services performed (other than those performed as an employee) are taxed in Canada if they are attributable to a permanent establishment in Canada. Army free turbo tax This income is treated as business profits, and deductions similar to those allowed under U. Army free turbo tax S. Army free turbo tax law are allowable. Army free turbo tax   If you carry on (or have carried on) business in both Canada and the United States, the business profits are attributable to each country based on the profits that the permanent establishment might be expected to make if it were a distinct and separate person engaged in the same or similar activities. Army free turbo tax The business profits attributable to the permanent establishment include only those profits derived from assets used, risks assumed, and activities performed by the permanent establishment. Army free turbo tax   You may be considered to have a permanent establishment if you meet certain conditions. Army free turbo tax For more information, see Article V (Permanent Establishment) and Article VII (Business Profits). Army free turbo tax Public entertainers (Article XVI). Army free turbo tax   The provisions under income from employment or income from self-employment do not apply to public entertainers (such as theater, motion picture, radio, or television artistes, musicians, or athletes) from the United States who receive more than $15,000 in gross receipts in Canadian currency, including reimbursed expenses, from their entertainment activities in Canada during the calendar year. Army free turbo tax However, this provision for public entertainers does not apply (and the other provisions will apply) to athletes participating in team sports in leagues with regularly scheduled games in both the United States and Canada. Army free turbo tax Compensation paid by the U. Army free turbo tax S. Army free turbo tax Government (Article XIX). Army free turbo tax   Wages, salaries, and similar income (other than pensions) paid to a U. Army free turbo tax S. Army free turbo tax citizen by the United States or any of its agencies, instrumentalities, or political subdivisions for discharging governmental functions are exempt from Canadian income tax. Army free turbo tax   The exemption does not apply to pay for services performed in connection with any trade or business carried on for profit by the United States, or any of its agencies, instrumentalities, or political subdivisions. Army free turbo tax Students and apprentices (Article XX). Army free turbo tax   A full-time student, apprentice, or business trainee who is in Canada to study or acquire business experience is exempt from Canadian income tax on remittances received from any source outside Canada for maintenance, education, or training. Army free turbo tax The recipient must be or must have been a U. Army free turbo tax S. Army free turbo tax resident immediately before visiting Canada. Army free turbo tax   An apprentice or business trainee can claim this exemption only for a period of one year from the date the individual first arrived in Canada for the purpose of training. Army free turbo tax Pensions, Annuities, Social Security, and Alimony Under Article XVIII, pensions and annuities from Canadian sources paid to U. Army free turbo tax S. Army free turbo tax residents are subject to tax by Canada, but the tax is limited to 15% of the gross amount (if a periodic pension payment) or of the taxable amount (if an annuity). Army free turbo tax Canadian pensions and annuities paid to U. Army free turbo tax S. Army free turbo tax residents may be taxed by the United States, but the amount of any pension included in income for U. Army free turbo tax S. Army free turbo tax tax purposes may not be more than the amount that would be included in income in Canada if the recipient were a Canadian resident. Army free turbo tax Pensions. Army free turbo tax   A pension includes any payment under a pension or other retirement arrangement, Armed Forces retirement pay, war veterans pensions and allowances, and payments under a sickness, accident, or disability plan. Army free turbo tax It includes pensions paid by private employers and the government for services rendered. Army free turbo tax   Pensions also include payments from individual retirement arrangements (IRAs) in the United States, registered retirement savings plans (RRSPs) and registered retirement income funds (RRIFs) in Canada. Army free turbo tax   Pensions do not include social security benefits. Army free turbo tax Roth IRAs. Army free turbo tax   A distribution from a Roth IRA is exempt from Canadian tax to the extent it would be exempt from U. Army free turbo tax S. Army free turbo tax tax if paid to a U. Army free turbo tax S. Army free turbo tax resident. Army free turbo tax In addition, you may elect to defer any tax in Canada on income accrued within the Roth IRA but not distributed by the Roth IRA. Army free turbo tax However, you cannot defer tax on any accruals due to contributions made after you become a Canadian resident. Army free turbo tax Tax-deferred plans. Army free turbo tax   Generally, income that accrues in a Canadian RRSP or RRIF is subject to U. Army free turbo tax S. Army free turbo tax tax, even if it is not distributed. Army free turbo tax However, a U. Army free turbo tax S. Army free turbo tax citizen or resident can elect to defer U. Army free turbo tax S. Army free turbo tax tax on income from the plan until the income is distributed. Army free turbo tax Form 8891 is used to make the election. Army free turbo tax Annuities. Army free turbo tax    An annuity is a stated sum payable periodically at stated times, during life, or during a specified number of years, under an obligation to make the payments in return for adequate and full consideration (other than services rendered). Army free turbo tax Annuities do not include: Non-periodic payments, or An annuity the cost of which was deductible for tax purposes. Army free turbo tax Special rules. Army free turbo tax    Special rules apply to pensions and annuities with respect to: Short-term assignments, Cross-border commuters, and Individuals who participate in a Canadian qualifying plan. Army free turbo tax Generally, distributions in such cases are deemed to be earned in the country in which the plan is established, without regard to where the services were rendered. Army free turbo tax Social security benefits. Army free turbo tax   U. Army free turbo tax S. Army free turbo tax social security benefits paid to a resident of Canada are taxed in Canada as if they were benefits under the Canada Pension Plan, except that 15% of the amount of the benefit is exempt from Canadian tax. Army free turbo tax Alimony. Army free turbo tax   Alimony and similar amounts (including child support payments) from Canadian sources paid to U. Army free turbo tax S. Army free turbo tax residents are exempt from Canadian tax. Army free turbo tax For purposes of U. Army free turbo tax S. Army free turbo tax tax, these amounts are excluded from income to the same extent they would be excluded from income in Canada if the recipient was a Canadian resident. Army free turbo tax Investment Income From Canadian Sources The treaty provides beneficial treatment for certain items of Canadian source income that result from an investment of capital. Army free turbo tax Dividends (Article X). Army free turbo tax   For Canadian source dividends received by U. Army free turbo tax S. Army free turbo tax residents, the Canadian income tax generally may not be more than 15%. Army free turbo tax   A 5% rate applies to intercorporate dividends paid from a subsidiary to a parent corporation owning at least 10% of the subsidiary's voting stock. Army free turbo tax However, a 10% rate applies if the payer of the dividend is a nonresident-owned Canadian investment corporation. Army free turbo tax   These rates do not apply if the owner of the dividends carries on, or has carried on, a business in Canada through a permanent establishment and the holding on which the income is paid is effectively connected with that permanent establishment. Army free turbo tax Interest (Article XI). Army free turbo tax   Generally, Canadian source interest received by U. Army free turbo tax S. Army free turbo tax residents is exempt from Canadian income tax. Army free turbo tax   The exemption does not apply if the owner of the interest carries on, or has carried on, a business in Canada through a permanent establishment and the debt on which the income is paid is effectively connected with that permanent establishment. Army free turbo tax Gains from the sale of property (Article XIII). Army free turbo tax   Generally, gains from the sale of personal property by a U. Army free turbo tax S. Army free turbo tax resident having no permanent establishment in Canada are exempt from Canadian income tax. Army free turbo tax However, the exemption from Canadian tax does not apply to gains realized by U. Army free turbo tax S. Army free turbo tax residents on Canadian real property, and on personal property belonging to a permanent establishment in Canada. Army free turbo tax   If the property subject to Canadian tax is a capital asset and was owned by the U. Army free turbo tax S. Army free turbo tax resident on September 26, 1980, not as part of the business property of a permanent establishment in Canada, generally the taxable gain is limited to the appreciation after 1984. Army free turbo tax Royalties (Article XII). Army free turbo tax   The following are exempt from Canadian tax: Copyright royalties and other like payments for the production or reproduction of any literary, dramatic, musical, or artistic work (other than payments for motion pictures and works on film, videotape, or other means of reproduction for use in connection with television, which may be taxed at 10%), Payments for the use of, or the right to use, computer software, Payments for the use of, or the right to use, any patent or any information concerning industrial, commercial, or scientific experience (but not within a rental or franchise agreement), and Payments for broadcasting as agreed to in an exchange of notes between the countries. Army free turbo tax   This rate or exemption does not apply if the owner of the royalties carries on, or has carried on, a business in Canada through a permanent establishment and the right or property on which the income is paid is effectively connected with that permanent establishment. Army free turbo tax   This exemption (or lower rate) does not apply to royalties to explore for or to exploit mineral deposits, timber, and other natural resources. Army free turbo tax Other Income Generally, Canadian source income that is not specifically mentioned in the treaty, may be taxed by Canada. Army free turbo tax Gambling losses. Army free turbo tax   Canadian residents may deduct gambling losses in the U. Army free turbo tax S. Army free turbo tax against gambling winnings in the U. Army free turbo tax S. Army free turbo tax in the same manner as a U. Army free turbo tax S. Army free turbo tax resident. Army free turbo tax Charitable Contributions United States income tax return. Army free turbo tax   Under Article XXI, you may deduct contributions to certain qualified Canadian charitable organizations on your United States income tax return. Army free turbo tax Besides being subject to the overall limits applicable to all your charitable contributions under U. Army free turbo tax S. Army free turbo tax tax law, your charitable contributions to Canadian organizations (other than contributions to a college or university at which you or a member of your family is or was enrolled) are subject to the U. Army free turbo tax S. Army free turbo tax percentage limits on charitable contributions, applied to your Canadian source income. Army free turbo tax If your return does not include gross income from Canadian sources, charitable contributions to Canadian organizations are generally not deductible. Army free turbo tax Example. Army free turbo tax You are a U. Army free turbo tax S. Army free turbo tax citizen living in Canada. Army free turbo tax You have both U. Army free turbo tax S. Army free turbo tax and Canadian source income. Army free turbo tax During your tax year, you contribute to Canadian organizations that would qualify as charitable organizations under U. Army free turbo tax S. Army free turbo tax tax law if they were U. Army free turbo tax S. Army free turbo tax organizations. Army free turbo tax To figure the maximum amount of the contribution to Canadian organizations that you can deduct on your U. Army free turbo tax S. Army free turbo tax income tax return, multiply your adjusted gross income from Canadian sources by the percentage limit that applies to contributions under U. Army free turbo tax S. Army free turbo tax income tax law. Army free turbo tax Then include this amount on your return along with all your domestic charitable contributions, subject to the appropriate percentage limit required for contributions under U. Army free turbo tax S. Army free turbo tax income tax law. Army free turbo tax The appropriate percentage limit for U. Army free turbo tax S. Army free turbo tax tax purposes is applied to your total adjusted gross income from all sources. Army free turbo tax Qualified charities. Army free turbo tax   These Canadian organizations must meet the qualifications that a U. Army free turbo tax S. Army free turbo tax charitable organization must meet under U. Army free turbo tax S. Army free turbo tax tax law. Army free turbo tax Usually an organization will notify you if it qualifies. Army free turbo tax For further information on charitable contributions and the U. Army free turbo tax S. Army free turbo tax percentage limits, see Publication 526, Charitable Contributions. Army free turbo tax Canadian income tax return. Army free turbo tax   Under certain conditions, contributions to qualified U. Army free turbo tax S. Army free turbo tax charitable organizations may also be claimed on your Canadian income tax return if you are a Canadian resident. Army free turbo tax Income Tax Credits The treaty contains a credit provision (Article XXIV) for the elimination of double taxation. Army free turbo tax In general, the United States and Canada both allow a credit against their income tax for the income tax paid to the other country on income from sources in that other country. Army free turbo tax For detailed discussions of the U. Army free turbo tax S. Army free turbo tax income tax treatment of tax paid to foreign countries, see Publication 514, Foreign Tax Credit for Individuals. Army free turbo tax See paragraphs (4) and (5) of Article XXIV for certain provisions that affect the computation of the credit allowed by the United States for Canadian income taxes paid by U. Army free turbo tax S. Army free turbo tax citizens residing in Canada. Army free turbo tax Competent Authority Assistance Under Article XXVI, a U. Army free turbo tax S. Army free turbo tax citizen or resident may request assistance from the U. Army free turbo tax S. Army free turbo tax competent authority when the actions of Canada, the United States, or both, potentially result in double taxation or taxation contrary to the treaty. Army free turbo tax The U. Army free turbo tax S. Army free turbo tax competent authority may then consult with the Canadian competent authority to determine if the double taxation or denial of treaty benefits in question can be avoided. Army free turbo tax If the competent authorities are not able to reach agreement in a case, binding arbitration proceedings may apply. Army free turbo tax It is important that your request for competent authority assistance be made as soon as you have been notified by either Canada or the United States of proposed adjustments that would result in denial of treaty benefits or in double taxation. Army free turbo tax This is so that implementation of any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. Army free turbo tax For information that you should include with your request for competent authority assistance, see Revenue Procedure 2006-54, 2006-49 IRB 1035, available at www. Army free turbo tax irs. Army free turbo tax gov/irb/2006-49_IRB/ar13. Army free turbo tax html. Army free turbo tax The request should be addressed to:  Deputy Commissioner (International) Large Business and International Division Attn: Office of Tax Treaty  Internal Revenue Service 1111 Constitution Ave. Army free turbo tax , NW Routing: MA3-322A Washington, D. Army free turbo tax C. Army free turbo tax 20024 In addition to a timely request for assistance, you should take the following measures: File a timely protective claim for credit or refund of U. Army free turbo tax S. Army free turbo tax taxes on Form 1040X, Form 1120X, or amended Form 1041, whichever is appropriate. Army free turbo tax This will, among other things, give you the benefit of a foreign tax credit in case you do not qualify for the treaty benefit in question. Army free turbo tax For figuring this credit, attach either Form 1116, Foreign Tax Credit (Individual, Estate, or Trust), or Form 1118, Foreign Tax Credit — Corporations, as appropriate. Army free turbo tax Attach your protective claim to your request for competent authority assistance. Army free turbo tax Take appropriate action under Canadian procedures to avoid the lapse or termination of your right of appeal under Canadian income tax law. Army free turbo tax How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS and the Canada Revenue Agency in several ways. Army free turbo tax Text of Treaty You can get the text of the U. Army free turbo tax S. Army free turbo tax —Canada income tax treaty from: Superintendent of Documents U. Army free turbo tax S. Army free turbo tax Government Printing Office P. Army free turbo tax O. Army free turbo tax Box 371954 Pittsburgh, PA 15250-7954 The treaty can also be found on the Internet at IRS. Army free turbo tax gov. Army free turbo tax U. Army free turbo tax S. Army free turbo tax Taxation During the filing season, the IRS conducts a taxpayer assistance program in Canada. Army free turbo tax To find out if IRS personnel will be in your area, you should contact the consular office at the nearest U. Army free turbo tax S. Army free turbo tax Embassy or consulate. Army free turbo tax Mail. Army free turbo tax For answers to technical or account questions, you can write to:   Internal Revenue Service International Section Philadelphia, PA 19255-0525 Phone. Army free turbo tax You can call the IRS for help at (267) 941-1000 (not a toll-free call). Army free turbo tax Canadian Taxation You can get information on Canadian taxation from the Canada Revenue Agency. Army free turbo tax The International Tax Services Office can be contacted on 1-800-267-5177 (from anywhere in Canada and the U. Army free turbo tax S. Army free turbo tax ) or on the Internet at www. Army free turbo tax cra-arc. Army free turbo tax gc. Army free turbo tax ca. Army free turbo tax Prev  Up  Next   Home   More Online Publications
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National Runaway Switchboard (NRS)

The mission of the National Runaway Switchboard (NRS) is to help keep America? runaway and at-risk youth safe and off the streets. The organization serves as the federally designated national communication system for runaway and homeless youth.

Contact the Agency or Department

Website: National Runaway Switchboard (NRS)

E-mail:

Address: 3080 N. Lincoln Ave.
Chicago, IL 60657

Phone Number: 773-880-9860

Toll-free: 1-800-786-2929 (24 hrs./7 days a week)

The Army Free Turbo Tax

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