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File income taxes online Publication 1542 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. File income taxes online Tax questions. File income taxes online What's New Future developments. File income taxes online  The IRS has created a page on IRS. File income taxes online gov for information about Publication 1542, at www. File income taxes online irs. File income taxes online gov/pub1542. File income taxes online Information about any future developments affecting Publication 1542 (such as legislation enacted after we release it) will be posted on that page. File income taxes online Introduction This publication is for employers who pay a per diem allowance to employees for business travel away from home within the continental United States (CONUS) (the 48 contiguous states), on or after October 1, 2010, and before January 1, 2011. File income taxes online It gives the maximum per diem rate you can use without treating part of the per diem allowance as wages for tax purposes. File income taxes online For a detailed discussion on the tax treatment of a per diem allowance, see chapter 11 of Publication 535, Business Expenses, or Revenue Procedure 2011-47, 2011-42 I. File income taxes online R. File income taxes online B. File income taxes online 520, which can be found on the Internet at www. File income taxes online irs. File income taxes online gov/irb/2011-42_IRB/ar12. File income taxes online html. File income taxes online Per diem rates on the Internet. File income taxes online   You will find links to per diem rates at www. File income taxes online gsa. File income taxes online gov/perdiem, including links to: CONUS per diem rates; Per diem rates for areas outside the continental United States (OCONUS), such as Alaska, Hawaii, Puerto Rico, and U. File income taxes online S. File income taxes online possessions; and Foreign per diem rates. File income taxes online Publication 1542 revisions. File income taxes online   Publication 1542 is available only on the Internet at IRS. File income taxes online gov. File income taxes online Print copies can no longer be ordered. File income taxes online   During the year, as changes to the federal per diem rates (updates) are announced by the General Services Administration (GSA), we will incorporate the changes into Publication 1542. File income taxes online An article on IRS. File income taxes online gov will alert you to which locations have updated rates. File income taxes online To reach these articles, go to www. File income taxes online irs. File income taxes online gov/formspubs and click on “Changes to Current Tax Products,” under Important Changes. File income taxes online You will find the new rates in Table 4. File income taxes online   We will also incorporate mid-year changes to the high-low rates into Publication 1542. File income taxes online You will be alerted to these changes by a similar article on IRS. File income taxes online gov and can find the changes in Table 2 of the revised publication. File income taxes online   The annual changes, both federal per diem and high-low rates, will be incorporated into the publication as soon as possible after being announced by GSA and the IRS. File income taxes online The annual issue of the publication should be available each year in mid- to late-October. File income taxes online Comments and suggestions. File income taxes online   We welcome your comments about this publication and your suggestions for future editions. File income taxes online   You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. File income taxes online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File income taxes online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File income taxes online   You can email us at taxforms@irs. File income taxes online gov. File income taxes online Please put “Publications Comment” on the subject line. File income taxes online You can also send us comments from www. File income taxes online irs. File income taxes online gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. File income taxes online ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File income taxes online Ordering forms and publications. File income taxes online   Visit www. File income taxes online irs. File income taxes online gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. File income taxes online Internal Revenue Service 1201 N. File income taxes online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File income taxes online   If you have a tax question, check the information available on IRS. File income taxes online gov or call 1-800-829-1040. File income taxes online We cannot answer tax questions sent to either of the above addresses. File income taxes online Prev  Up  Next   Home   More Online Publications
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File income taxes online 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. File income taxes online 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. File income taxes online 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. File income taxes online Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. File income taxes online Also include any state and local general sales taxes paid for a leased motor vehicle. File income taxes online Do not include sales taxes paid on items used in your trade or business. File income taxes online 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. File income taxes online You must keep your actual receipts showing general sales taxes paid to use this method. File income taxes online Refund of general sales taxes. File income taxes online   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. File income taxes online 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. File income taxes online 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. File income taxes online See Recoveries in Pub. File income taxes online 525 for details. File income taxes online 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. File income taxes online You may also be able to add the state and local general sales taxes paid on certain specified items. File income taxes online To figure your state and local general sales tax deduction using the tables, complete the worksheet below. File income taxes online 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. File income taxes online State and Local General Sales Tax Deduction Worksheet (See the instructions that begin on page 3. File income taxes online ) 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. File income taxes online   1. File income taxes online Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the instructions) 1. File income taxes online $     Next. File income taxes online 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. File income taxes online Otherwise, go to line 2       2. File income taxes online 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. File income taxes online Enter -0-                   Yes. File income taxes online Enter your local general sales taxes from the applicable table on page 7 (see page 3 of the instructions)     2. File income taxes online $       3. File income taxes online 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. File income taxes online Skip lines 3 through 5, enter -0- on line 6, and go to line 7             Yes. File income taxes online Enter your local general sales tax rate, but omit the percentage sign. File income taxes online For example, if your local general sales tax rate was 2. File income taxes online 5%, enter 2. File income taxes online 5. File income taxes online 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. File income taxes online (If you do not know your local general sales tax rate, contact your local government. File income taxes online ) 3. File income taxes online . File income taxes online       4. File income taxes online Did you enter -0- on line 2 above?             No. File income taxes online Skip lines 4 and 5 and go to line 6             Yes. File income taxes online Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. File income taxes online For example, if your state general sales tax rate is 6%, enter 6. File income taxes online 0 4. File income taxes online . File income taxes online       5. File income taxes online Divide line 3 by line 4. File income taxes online Enter the result as a decimal (rounded to at least three places) 5. File income taxes online . File income taxes online       6. File income taxes online Did you enter -0- on line 2 above?             No. File income taxes online Multiply line 2 by line 3   6. File income taxes online $     Yes. File income taxes online Multiply line 1 by line 5. File income taxes online If you lived in more than one locality in the same state during 2006, see page 4 of the instructions           7. File income taxes online Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the instructions) 7. File income taxes online $   8. File income taxes online Deduction for general sales taxes. File income taxes online Add lines 1, 6, and 7. File income taxes online 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. File income taxes online Be sure to enter “ST” on the dotted line to the left of the entry space 8. File income taxes online $     Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. File income taxes online    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. File income taxes online Read down the “At least-But less than” columns for your state and find the line that includes your 2006 income. File income taxes online If married filing separately, do not include your spouse's income. File income taxes online Your 2006 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. File income taxes online Tax-exempt interest. File income taxes online Veterans' benefits. File income taxes online Nontaxable combat pay. File income taxes online Workers' compensation. File income taxes online Nontaxable part of social security and railroad retirement benefits. File income taxes online Nontaxable part of IRA, pension, or annuity distributions. File income taxes online Do not include rollovers. File income taxes online Public assistance payments. File income taxes online The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. File income taxes online Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. File income taxes online 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. File income taxes online If there is no table for your state, the table amount is considered to be zero. File income taxes online Multiply the table amount for each state you lived in by a fraction. File income taxes online 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). File income taxes online Enter the total of the prorated table amounts for each state on line 1. File income taxes online 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. File income taxes online Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. File income taxes online Example. File income taxes online 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). File income taxes online The table amount for State A is $500. File income taxes online The table amount for State B is $400. File income taxes online You would figure your state general sales tax as follows. File income taxes online 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. File income taxes online Otherwise, complete a separate worksheet for State A and State B. File income taxes online Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. File income taxes online Line 2. File income taxes online   If you checked the “No” box, enter -0- on line 2, and go to line 3. File income taxes online 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. File income taxes online Read down the “At least-But less than” columns for your locality and find the line that includes your 2006 income. File income taxes online See the line 1 instructions on this page to figure your 2006 income. File income taxes online The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. File income taxes online Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. File income taxes online 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. File income taxes online If there is no table for your locality, the table amount is considered to be zero. File income taxes online Multiply the table amount for each locality you lived in by a fraction. File income taxes online 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). File income taxes online 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. File income taxes online 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. File income taxes online Example. File income taxes online 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). File income taxes online The table amount for Locality 1 is $100. File income taxes online The table amount for Locality 2 is $150. File income taxes online You would figure the amount to enter on line 2 as follows. File income taxes online Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. File income taxes online Locality 1: $100 x 243/365 = $67   Locality 2: $150 x 122/365 = 50   Total = $117   Line 3. File income taxes online   If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7. File income taxes online 25%. File income taxes online Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7. File income taxes online 25%. File income taxes online   If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6. File income taxes online 5%. File income taxes online Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6. File income taxes online 5%. File income taxes online   If you lived in Texarkana, Arkansas, check the “Yes” box and enter “4. File income taxes online 0” on line 3. File income taxes online Your local general sales tax rate of 4. File income taxes online 0% includes the additional 1. File income taxes online 0% Arkansas state sales tax rate for Texarkana and the 1. File income taxes online 5% sales tax rate for Miller County. File income taxes online 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. File income taxes online Multiply each tax rate for the period it was in effect by a fraction. File income taxes online 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). File income taxes online Enter the total of the prorated tax rates on line 3. File income taxes online Example. File income taxes online Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2006 (273 days). File income taxes online The rate increased to 1. File income taxes online 75% for the period from October 1 through December 31, 2006 (92 days). File income taxes online You would enter “1. File income taxes online 189” on line 3, figured as follows. File income taxes online January 1 - September 30: 1. File income taxes online 00 x 273/365 = 0. File income taxes online 748   October 1 - December 31: 1. File income taxes online 75 x 92/365 = 0. File income taxes online 441   Total = 1. File income taxes online 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. File income taxes online Each locality did not have the same local general sales tax rate. File income taxes online You lived in Texarkana, AR, or Los Angeles County, CA. File income taxes online   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. File income taxes online 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). File income taxes online Example. File income taxes online 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). File income taxes online The local general sales tax rate for Locality 1 is 1%. File income taxes online The rate for Locality 2 is 1. File income taxes online 75%. File income taxes online You would enter “0. File income taxes online 666” on line 3 for the Locality 1 worksheet and “0. File income taxes online 585” for the Locality 2 worksheet, figured as follows. File income taxes online Locality 1: 1. File income taxes online 00 x 243/365 = 0. File income taxes online 666   Locality 2: 1. File income taxes online 75 x 122/365 = 0. File income taxes online 585   Line 6. File income taxes online   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. File income taxes online 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. File income taxes online Line 7. File income taxes online    Enter on line 7 any state and local general sales taxes paid on the following specified items. File income taxes online If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. File income taxes online A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). File income taxes online Also include any state and local general sales taxes paid for a leased motor vehicle. File income taxes online 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. File income taxes online An aircraft or boat, if the tax rate was the same as the general sales tax rate. File income taxes online 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. File income taxes online 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. File income taxes online You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. File income taxes online 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. File income taxes online The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. File income taxes online 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. File income taxes online   Do not include sales taxes paid on items used in your trade or business. File income taxes online If you received a refund of state or local general sales taxes in 2006, see Refund of general sales taxes on page 1. File income taxes online Prev  Up  Next   Home   More Online Publications