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Efile 2009 Taxes

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Efile 2009 Taxes

Efile 2009 taxes Part Four -   Ajustes a los Ingresos Los tres capítulos de esta sección abordan algunos de los ajustes a los ingresos que puede deducir al calcular el ingreso bruto ajustado. Efile 2009 taxes Estos capítulos abarcan: Aportaciones a arreglos tradicionales de ahorros para la jubilación (IRA, por sus siglas en inglés), el capítulo 17 , Pensión para el cónyuge divorciado que paga, el capítulo 18 e Intereses sobre préstamos de estudios que usted paga, el capítulo 19 . Efile 2009 taxes Otros ajustes a los ingresos se explican en otras partes de esta publicación o en otras publicaciones. Efile 2009 taxes Vea la Tabla V que aparece a continuación. Efile 2009 taxes Tabla V. Efile 2009 taxes Otros Ajustes a los Ingresos  Utilice esta tabla para buscar información acerca de otros ajustes a los ingresos no abarcados en esta sección de la publicación. Efile 2009 taxes SI busca más información sobre la deducción por. Efile 2009 taxes . Efile 2009 taxes . Efile 2009 taxes ENTONCES vea. Efile 2009 taxes . Efile 2009 taxes . Efile 2009 taxes Determinados gastos de negocio de personal en reserva de las Fuerzas Armadas, artistas del espectáculo y funcionarios que prestan servicios por honorarios el capítulo 26 . Efile 2009 taxes Aportaciones a cuentas de ahorros para gastos médicos la Publicación 969, Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para gastos médicos y otros planes para la salud con beneficios tributarios), en inglés. Efile 2009 taxes Gastos de mudanza la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. Efile 2009 taxes Una porción del impuesto sobre el trabajo por cuenta propia el capítulo 22 . Efile 2009 taxes Seguro médico para personas que trabajan por cuenta propia el capítulo 21 . Efile 2009 taxes Pagos a planes SEP, SIMPLE y planes calificados para personas que trabajan por cuenta propia la Publicación 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) (Planes de jubilación para pequeños negocios (SEP, SIMPLE y planes calificados)), en inglés. Efile 2009 taxes Multa por retiro prematuro de ahorros el capítulo 7 . Efile 2009 taxes Aportaciones a un plan de ahorros médicos Archer (MSA, por sus siglas en inglés) la Publicación 969, en inglés. Efile 2009 taxes Amortización o gasto de reforestación los capítulos 7 y 8 de la Publicación 535, Business Expenses (Gastos de negocios), en inglés. Efile 2009 taxes Aportaciones a planes de pensiones conforme a la sección 501(c)(18)(D) del Código Federal de Impuestos Internos la Publicación 525, Taxable and Nontaxable Income (Ingreso tributable y no tributable), en inglés. Efile 2009 taxes Gastos procedentes del alquiler de bienes muebles el capítulo 12 . Efile 2009 taxes Determinados reintegros obligatorios de prestaciones suplementarias por desempleo (sub-pago) el capítulo 12 . Efile 2009 taxes Gastos por concepto de vivienda en el extranjero el capítulo 4 de la Publicación 54, Tax Guide for U. Efile 2009 taxes S. Efile 2009 taxes Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos estadounidenses y extranjeros residentes que viven en el extranjero), en inglés. Efile 2009 taxes Pago de servicio de juraduría que se le haya entregado a su empleador el capítulo 12 . Efile 2009 taxes Aportaciones hechas por determinados capellanes a planes conforme a la sección 403(b) del Código Federal de Impuestos Internos la Publicación 517, Social Security and Other Information for Members of the Clergy and Religious Workers (Seguro Social y otra información para miembros del clero y empleados religiosos), en inglés. Efile 2009 taxes Honorarios de abogado y determinados costos por acciones legales con respecto a reclamaciones por discriminación ilegal y premios a denunciantes dentro de su propia empresa la Publicación 525, en inglés. Efile 2009 taxes Deducción por actividades de producción nacional el Formulario 8903, Domestic Production Activities Deduction (Deducción por actividades de producción nacional), en inglés. Efile 2009 taxes Table of Contents 17. Efile 2009 taxes   Arreglos de Ahorros para la Jubilación (Arreglos IRA)Qué Hay de Nuevo en el Año 2013 Recordatorios Introduction Useful Items - You may want to see: Arreglos IRA Tradicionales¿Quién Puede Abrir un Arreglo IRA Tradicional? ¿Cuándo y Cómo se Puede Abrir un Arreglo IRA Tradicional? ¿Cuánto se Puede Aportar? ¿Cuándo se Pueden Hacer Aportaciones? ¿Cuánto se Puede Deducir? Aportaciones no Deducibles Arreglos IRA Heredados ¿Puede Traspasar Activos de un Plan de Jubilación? ¿Cuándo Puede Retirar o Utilizar Activos de un Arreglo IRA? ¿Cuándo Tiene que Retirar Activos de un Arreglo IRA? (Distribuciones Mínimas Obligatorias) ¿Están Sujetas a Impuestos las Distribuciones? ¿Qué Acciones Dan Lugar a Multas o Impuestos Adicionales? Arreglos Roth IRA ¿Qué Es un Arreglo Roth IRA? ¿Cuándo se Puede Abrir un Arreglo Roth IRA? ¿Puede Hacer Aportaciones a un Arreglo Roth IRA? ¿Se Pueden Trasladar Activos a un Arreglo Roth IRA? ¿Están Sujetas a Impuestos las Distribuciones? 18. Efile 2009 taxes   Pensión para el Cónyuge DivorciadoIntroductionCónyuge o ex cónyuge. Efile 2009 taxes Documento (instrumento) de divorcio o separación judicial. Efile 2009 taxes Useful Items - You may want to see: Reglas GeneralesPagos hipotecarios. Efile 2009 taxes Impuestos y seguro. Efile 2009 taxes Otros pagos a terceros. Efile 2009 taxes Documentos Firmados Después de 1984Pagos a terceros. Efile 2009 taxes Excepción. Efile 2009 taxes Pagos sustitutivos. Efile 2009 taxes Específicamente designado como pensión para hijos menores. Efile 2009 taxes Contingencia relacionada con su hijo. Efile 2009 taxes Pago claramente asociado con una contingencia. Efile 2009 taxes Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Regla de Recuperación 19. Efile 2009 taxes   Ajustes Tributarios por EstudiosIntroduction Useful Items - You may want to see: Deducción por Intereses sobre Préstamos de EstudiosDefinición de los Intereses sobre Préstamos de Estudios ¿Puede Reclamar la Deducción? ¿Cuánto Puede Deducir? ¿Cómo Calcular la Deducción? Deducción por Matrícula y Cuotas Escolares¿Puede Reclamar la Deducción? Gastos que Califican Estudiante que Reúne los Requisitos Quién Puede Reclamar los Gastos de un Dependiente Cuánto se Puede Deducir Gastos del Educador Prev  Up  Next   Home   More Online Publications
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The Efile 2009 Taxes

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