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Filing Taxes Late

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Filing Taxes Late

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