Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Can I Amend My 2009 Tax Return

Free 2010 State Tax FilingIrs Tax Forms For 2012H And R Block 1040xIrs Gov Forms2012 1040 Ez FormFillable Form 1040ezMy Free TaxesTurbotax Military DiscountFree Taxes OnlineIncome Tax PreparationFiling A 1040x OnlineFile Back Taxes Free Online2012 Tax Software DownloadsHow Do I File Taxes For 2010State Taxes Free E FileIrs Efile1040ezTurbo Tax 2007Turbo Tax Free FileEtax ComIrs 1040 FormFiling Taxes Online 1040ezWhat Is A 1040xFiling Taxes For StudentsIrs Gov Free File1040x For 2009W1040Can You Refile Your TaxesHow To Ammend TaxesForm 1040 Schedule AFree 1040x Filing OnlineH&r Block Advantage1040 Forms1040 Nr FormFiling 2011 Taxes For FreeTax Preparation For MilitaryMyfreetaxesH & R Block Free For Military1040x Electronically FileIrs Form 1040x 2012

Can I Amend My 2009 Tax Return

Can i amend my 2009 tax return Index A Affected taxpayer, Affected taxpayer. Can i amend my 2009 tax return B Book inventories, charitable deduction for, Charitable Deduction for Contributions of Book Inventories to Public Schools C Cancellation of indebtedness, Exclusion of Certain Cancellations of Indebtedness by Reason of Hurricane Katrina Casualty and theft losses, Casualty and Theft Losses Charitable contributions, Temporary Suspension of Limits on Charitable Contributions Charitable deduction: Book inventory, Charitable Deduction for Contributions of Book Inventories to Public Schools Food inventory, Charitable Deduction for Contributions of Food Inventory Child tax credit, Earned Income Credit and Child Tax Credit Clean-up costs, Demolition and Clean-up Costs Copy of tax return, request for, Request for copy of tax return. Can i amend my 2009 tax return Core disaster area, Gulf Opportunity (GO) Zone (Core Disaster Area) Covered disaster area: Katrina, Katrina Covered Disaster Area Rita, Hurricane Rita Disaster Area (Rita Covered Disaster Area) Wilma, Wilma Covered Disaster Area Credits: Child tax, Earned Income Credit and Child Tax Credit Earned income, Earned Income Credit and Child Tax Credit Education, Education Credits Employee retention, Employee Retention Credit Hurricane Katrina housing, Hurricane Katrina Housing Credit Rehabilitation tax, Increase in Rehabilitation Tax Credit Work opportunity, Work Opportunity Credit D Deadlines, extended, Extended Tax Deadlines Demolition costs, Demolition and Clean-up Costs Depreciation: Qualified GO Zone property, Qualified GO Zone property. Can i amend my 2009 tax return Special allowance, Special Depreciation Allowance Disaster area: Hurricane Katrina, Hurricane Katrina Disaster Area Hurricane Rita, Hurricane Rita Disaster Area (Rita Covered Disaster Area) Hurricane Wilma, Hurricane Wilma Disaster Area Distributions: Home purchase or construction, Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Qualified hurricane, Qualified hurricane distribution. Can i amend my 2009 tax return Repayment of, Repayment of Qualified Hurricane Distributions Taxation of, Taxation of Qualified Hurricane Distributions E Earned income credit, Earned Income Credit and Child Tax Credit Education credits, Education Credits Eligible retirement plan, Eligible retirement plan. Can i amend my 2009 tax return Employee retention credit, Employee Retention Credit Exemption, additional for housing, Additional Exemption for Housing Individuals Displaced by Hurricane Katrina F Federal mortgage subsidy, recapture of, Recapture of Federal Mortgage Subsidy Food inventory, charitable deduction for, Charitable Deduction for Contributions of Food Inventory G Gulf Opportunity (GO) Zone, Gulf Opportunity (GO) Zone (Core Disaster Area) H Help: How to get, How To Get Tax Help Phone number, How To Get Tax Help Special IRS assistance, How To Get Tax Help Website, How To Get Tax Help Hope credit (see Education credits) Hurricane Katrina disaster area, Hurricane Katrina Disaster Area Hurricane Katrina housing credit, Hurricane Katrina Housing Credit Hurricane Rita disaster area, Hurricane Rita Disaster Area (Rita Covered Disaster Area) Hurricane Wilma disaster area, Hurricane Wilma Disaster Area I Involuntary conversion (see Replacement period for nonrecognition of gain) IRAs and other retirement plans, IRAs and Other Retirement Plans L Lifetime learning credit (see Education credits) M Mileage reimbursements, charitable volunteers, Mileage Reimbursements to Charitable Volunteers N Net operating losses, Net Operating Losses Q Qualified GO Zone loss, Qualified GO Zone loss. Can i amend my 2009 tax return Qualified hurricane distribution, Qualified hurricane distribution. Can i amend my 2009 tax return R Reforestation costs, Reforestation Costs Rehabilitation tax credit, Increase in Rehabilitation Tax Credit Relocation, temporary, Tax Relief for Temporary Relocation Replacement period for nonrecognition of gain, Replacement Period for Nonrecognition of Gain Retirement plan, eligible, Eligible retirement plan. Can i amend my 2009 tax return Retirement plans, IRAs and Other Retirement Plans Rita GO Zone, Rita GO Zone S Section 179 deduction, Increased Section 179 Deduction Standard mileage rate, charitable use, Standard Mileage Rate for Charitable Use of Vehicles T Tax return: Request for copy, Request for copy of tax return. Can i amend my 2009 tax return Request for transcript, Request for transcript of tax return. Can i amend my 2009 tax return Taxpayer Advocate, Contacting your Taxpayer Advocate. Can i amend my 2009 tax return Temporary relocation, Tax Relief for Temporary Relocation Theft losses, Casualty and Theft Losses Timber: 5-year NOL carryback, 5-year NOL carryback of certain timber losses. Can i amend my 2009 tax return Reforestation costs, Reforestation Costs Transcript of tax return, request for, Request for transcript of tax return. Can i amend my 2009 tax return W Wilma GO Zone, Wilma GO Zone Work opportunity credit, Work Opportunity Credit Prev  Up     Home   More Online Publications
Print - Click this link to Print this page

Understanding Your CP182 Notice

We sent you this notice because your tax return is missing Form 3468.


What you need to do

  • Read the notice carefully to determine the required form needed to complete your return.
  • Download the required form or call 1-800-829-3676.
  • Fill out the Contact Information section of the notice, detach, and send it to us with your completed form so we receive it by the date indicated on the notice.

You may want to

  • Review the filing requirements and instructions for the missing form to determine whether your organization needs to file.
  • Review your records to ensure all applicable forms were attached when filed.

Answers to Common Questions

Q. What happens if I don't respond by the due date?

A. If you don't respond by the due date of the notice, your tax and/or credits may be adjusted which may result in a balance due.

Q. Who do I call for assistance?

A. For assistance with your business return, call 1-800-829-0115 or, for assistance with Form 1120-POL, Form 990-C, or Form 990-T, call 1-877-829-5500.


Tips for next year

Refer to the instructions for your tax return for required documentation. Attach all required forms and schedules to your tax return when filing.

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

 

Page Last Reviewed or Updated: 12-Feb-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Can I Amend My 2009 Tax Return

Can i amend my 2009 tax return 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. Can i amend my 2009 tax return 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. Can i amend my 2009 tax return 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. Can i amend my 2009 tax return Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Can i amend my 2009 tax return Also include any state and local general sales taxes paid for a leased motor vehicle. Can i amend my 2009 tax return Do not include sales taxes paid on items used in your trade or business. Can i amend my 2009 tax return 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. Can i amend my 2009 tax return You must keep your actual receipts showing general sales taxes paid to use this method. Can i amend my 2009 tax return Refund of general sales taxes. Can i amend my 2009 tax return   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. Can i amend my 2009 tax return 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. Can i amend my 2009 tax return 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. Can i amend my 2009 tax return See Recoveries in Pub. Can i amend my 2009 tax return 525 for details. Can i amend my 2009 tax return 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. Can i amend my 2009 tax return You may also be able to add the state and local general sales taxes paid on certain specified items. Can i amend my 2009 tax return To figure your state and local general sales tax deduction using the tables, complete the worksheet below. Can i amend my 2009 tax return 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. Can i amend my 2009 tax return State and Local General Sales Tax Deduction Worksheet (See the instructions that begin on page 3. Can i amend my 2009 tax return ) 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. Can i amend my 2009 tax return   1. Can i amend my 2009 tax return Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the instructions) 1. Can i amend my 2009 tax return $     Next. Can i amend my 2009 tax return 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. Can i amend my 2009 tax return Otherwise, go to line 2       2. Can i amend my 2009 tax return 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. Can i amend my 2009 tax return Enter -0-                   Yes. Can i amend my 2009 tax return Enter your local general sales taxes from the applicable table on page 7 (see page 3 of the instructions)     2. Can i amend my 2009 tax return $       3. Can i amend my 2009 tax return 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. Can i amend my 2009 tax return Skip lines 3 through 5, enter -0- on line 6, and go to line 7             Yes. Can i amend my 2009 tax return Enter your local general sales tax rate, but omit the percentage sign. Can i amend my 2009 tax return For example, if your local general sales tax rate was 2. Can i amend my 2009 tax return 5%, enter 2. Can i amend my 2009 tax return 5. Can i amend my 2009 tax return 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. Can i amend my 2009 tax return (If you do not know your local general sales tax rate, contact your local government. Can i amend my 2009 tax return ) 3. Can i amend my 2009 tax return . Can i amend my 2009 tax return       4. Can i amend my 2009 tax return Did you enter -0- on line 2 above?             No. Can i amend my 2009 tax return Skip lines 4 and 5 and go to line 6             Yes. Can i amend my 2009 tax return Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. Can i amend my 2009 tax return For example, if your state general sales tax rate is 6%, enter 6. Can i amend my 2009 tax return 0 4. Can i amend my 2009 tax return . Can i amend my 2009 tax return       5. Can i amend my 2009 tax return Divide line 3 by line 4. Can i amend my 2009 tax return Enter the result as a decimal (rounded to at least three places) 5. Can i amend my 2009 tax return . Can i amend my 2009 tax return       6. Can i amend my 2009 tax return Did you enter -0- on line 2 above?             No. Can i amend my 2009 tax return Multiply line 2 by line 3   6. Can i amend my 2009 tax return $     Yes. Can i amend my 2009 tax return Multiply line 1 by line 5. Can i amend my 2009 tax return If you lived in more than one locality in the same state during 2006, see page 4 of the instructions           7. Can i amend my 2009 tax return Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the instructions) 7. Can i amend my 2009 tax return $   8. Can i amend my 2009 tax return Deduction for general sales taxes. Can i amend my 2009 tax return Add lines 1, 6, and 7. Can i amend my 2009 tax return 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. Can i amend my 2009 tax return Be sure to enter “ST” on the dotted line to the left of the entry space 8. Can i amend my 2009 tax return $     Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. Can i amend my 2009 tax return    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. Can i amend my 2009 tax return Read down the “At least-But less than” columns for your state and find the line that includes your 2006 income. Can i amend my 2009 tax return If married filing separately, do not include your spouse's income. Can i amend my 2009 tax return Your 2006 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. Can i amend my 2009 tax return Tax-exempt interest. Can i amend my 2009 tax return Veterans' benefits. Can i amend my 2009 tax return Nontaxable combat pay. Can i amend my 2009 tax return Workers' compensation. Can i amend my 2009 tax return Nontaxable part of social security and railroad retirement benefits. Can i amend my 2009 tax return Nontaxable part of IRA, pension, or annuity distributions. Can i amend my 2009 tax return Do not include rollovers. Can i amend my 2009 tax return Public assistance payments. Can i amend my 2009 tax return The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Can i amend my 2009 tax return Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Can i amend my 2009 tax return 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. Can i amend my 2009 tax return If there is no table for your state, the table amount is considered to be zero. Can i amend my 2009 tax return Multiply the table amount for each state you lived in by a fraction. Can i amend my 2009 tax return 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). Can i amend my 2009 tax return Enter the total of the prorated table amounts for each state on line 1. Can i amend my 2009 tax return 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. Can i amend my 2009 tax return Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. Can i amend my 2009 tax return Example. Can i amend my 2009 tax return 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). Can i amend my 2009 tax return The table amount for State A is $500. Can i amend my 2009 tax return The table amount for State B is $400. Can i amend my 2009 tax return You would figure your state general sales tax as follows. Can i amend my 2009 tax return 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. Can i amend my 2009 tax return Otherwise, complete a separate worksheet for State A and State B. Can i amend my 2009 tax return Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. Can i amend my 2009 tax return Line 2. Can i amend my 2009 tax return   If you checked the “No” box, enter -0- on line 2, and go to line 3. Can i amend my 2009 tax return 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. Can i amend my 2009 tax return Read down the “At least-But less than” columns for your locality and find the line that includes your 2006 income. Can i amend my 2009 tax return See the line 1 instructions on this page to figure your 2006 income. Can i amend my 2009 tax return The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Can i amend my 2009 tax return Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Can i amend my 2009 tax return 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. Can i amend my 2009 tax return If there is no table for your locality, the table amount is considered to be zero. Can i amend my 2009 tax return Multiply the table amount for each locality you lived in by a fraction. Can i amend my 2009 tax return 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). Can i amend my 2009 tax return 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. Can i amend my 2009 tax return 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. Can i amend my 2009 tax return Example. Can i amend my 2009 tax return 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). Can i amend my 2009 tax return The table amount for Locality 1 is $100. Can i amend my 2009 tax return The table amount for Locality 2 is $150. Can i amend my 2009 tax return You would figure the amount to enter on line 2 as follows. Can i amend my 2009 tax return Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. Can i amend my 2009 tax return Locality 1: $100 x 243/365 = $67   Locality 2: $150 x 122/365 = 50   Total = $117   Line 3. Can i amend my 2009 tax return   If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7. Can i amend my 2009 tax return 25%. Can i amend my 2009 tax return Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7. Can i amend my 2009 tax return 25%. Can i amend my 2009 tax return   If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6. Can i amend my 2009 tax return 5%. Can i amend my 2009 tax return Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6. Can i amend my 2009 tax return 5%. Can i amend my 2009 tax return   If you lived in Texarkana, Arkansas, check the “Yes” box and enter “4. Can i amend my 2009 tax return 0” on line 3. Can i amend my 2009 tax return Your local general sales tax rate of 4. Can i amend my 2009 tax return 0% includes the additional 1. Can i amend my 2009 tax return 0% Arkansas state sales tax rate for Texarkana and the 1. Can i amend my 2009 tax return 5% sales tax rate for Miller County. Can i amend my 2009 tax return 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. Can i amend my 2009 tax return Multiply each tax rate for the period it was in effect by a fraction. Can i amend my 2009 tax return 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). Can i amend my 2009 tax return Enter the total of the prorated tax rates on line 3. Can i amend my 2009 tax return Example. Can i amend my 2009 tax return Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2006 (273 days). Can i amend my 2009 tax return The rate increased to 1. Can i amend my 2009 tax return 75% for the period from October 1 through December 31, 2006 (92 days). Can i amend my 2009 tax return You would enter “1. Can i amend my 2009 tax return 189” on line 3, figured as follows. Can i amend my 2009 tax return January 1 - September 30: 1. Can i amend my 2009 tax return 00 x 273/365 = 0. Can i amend my 2009 tax return 748   October 1 - December 31: 1. Can i amend my 2009 tax return 75 x 92/365 = 0. Can i amend my 2009 tax return 441   Total = 1. Can i amend my 2009 tax return 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. Can i amend my 2009 tax return Each locality did not have the same local general sales tax rate. Can i amend my 2009 tax return You lived in Texarkana, AR, or Los Angeles County, CA. Can i amend my 2009 tax return   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. Can i amend my 2009 tax return 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). Can i amend my 2009 tax return Example. Can i amend my 2009 tax return 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). Can i amend my 2009 tax return The local general sales tax rate for Locality 1 is 1%. Can i amend my 2009 tax return The rate for Locality 2 is 1. Can i amend my 2009 tax return 75%. Can i amend my 2009 tax return You would enter “0. Can i amend my 2009 tax return 666” on line 3 for the Locality 1 worksheet and “0. Can i amend my 2009 tax return 585” for the Locality 2 worksheet, figured as follows. Can i amend my 2009 tax return Locality 1: 1. Can i amend my 2009 tax return 00 x 243/365 = 0. Can i amend my 2009 tax return 666   Locality 2: 1. Can i amend my 2009 tax return 75 x 122/365 = 0. Can i amend my 2009 tax return 585   Line 6. Can i amend my 2009 tax return   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. Can i amend my 2009 tax return 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. Can i amend my 2009 tax return Line 7. Can i amend my 2009 tax return    Enter on line 7 any state and local general sales taxes paid on the following specified items. Can i amend my 2009 tax return If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. Can i amend my 2009 tax return A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). Can i amend my 2009 tax return Also include any state and local general sales taxes paid for a leased motor vehicle. Can i amend my 2009 tax return 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. Can i amend my 2009 tax return An aircraft or boat, if the tax rate was the same as the general sales tax rate. Can i amend my 2009 tax return 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. Can i amend my 2009 tax return 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. Can i amend my 2009 tax return You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. Can i amend my 2009 tax return 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. Can i amend my 2009 tax return The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. Can i amend my 2009 tax return 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. Can i amend my 2009 tax return   Do not include sales taxes paid on items used in your trade or business. Can i amend my 2009 tax return If you received a refund of state or local general sales taxes in 2006, see Refund of general sales taxes on page 1. Can i amend my 2009 tax return Prev  Up  Next   Home   More Online Publications