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

Free 2012 Tax Help

Handr BlockHow To Amend TaxesWhere Can I File My 2011 TaxesHr Block Free MilitaryH&r Block At Home Deluxe State 2012 DownloadFiling Taxes With Unemployment Income 2011Tax Forms 1040ez 2011How To Fill Out A 1040x Step By Step1040ez Tax Forms And InstructionsFile 2011 Taxes Online LateWhere Can I File Just My State Taxes1040ez Printable Tax Forms2014 Federal Tax Forms 1040ezHow Do I File State Taxes For FreeFree Tax Filing For MilitaryAmend 2012 Tax ReturnIrs Form 1040ez1040a FormWhere Get State Tax Forms1040ez 2010 Form1040ez Tax Forms 20111040ez Form For 2014Free State Tax Filing 2012How Do I File My State Taxes Online For FreeFile Back Tax Returns OnlineEzformAmended 1040Irs Gov Amended Tax ReturnCan Still E File 2011 TaxesFree Turbo Tax Filing 2012H & R Block Tax Software 2011Irs Amended ReturnIrs.gov 1040xAmended Tax Return 20122013 Income Tax Forms 1040 EzH&r Block Free Online Tax1040x IrsWww Hrblock1040ez E-fileTurbotax Home & Business Federal E File State 2011 Old Version

Free 2012 Tax Help

Free 2012 tax help 33. Free 2012 tax help   Crédito para Ancianos o Personas Incapacitadas Table of Contents Introduction Useful Items - You may want to see: ¿Reúne los Requisitos del Crédito?Persona que Reúne los Requisitos Límites sobre los Ingresos Cómo Reclamar el CréditoEl Crédito Calculado por el IRS El Crédito Calculado por Usted Mismo Introduction Si reúne los requisitos, tal vez pueda reducir los impuestos que adeuda tomando el crédito para ancianos o personas incapacitadas, el cual se calcula en el Anexo R (Formulario 1040A o Formulario 1040). Free 2012 tax help Este capítulo trata lo siguiente: Quién reúne los requisitos para reclamar el crédito para ancianos o personas incapacitadas. Free 2012 tax help Cómo reclamar el crédito. Free 2012 tax help Tal vez pueda tomar el crédito para ancianos o personas incapacitadas si: Tiene 65 años de edad o más al final del año 2013 o Se jubiló por incapacidad total y permanente y recibe ingresos por incapacidad sujetos a impuestos. Free 2012 tax help Useful Items - You may want to see: Publicación 524 Credit for the Elderly or the Disabled (Crédito para ancianos o personas incapacitadas), en inglés 554 Tax Guide for Seniors (Guía tributaria para personas de la tercera edad), en inglés Formulario (e Instrucciones) Anexo R (Formulario 1040A o 1040) Credit for the Elderly or the Disabled (Crédito para ancianos o personas incapacitadas), en inglés ¿Reúne los Requisitos del Crédito? Puede reclamar el crédito para ancianos o personas incapacitadas si le corresponden ambas situaciones: Usted es una persona que reúne los requisitos. Free 2012 tax help Sus ingresos no sobrepasan determinados límites. Free 2012 tax help Puede utilizar la Figura 33-A y la Tabla 33-1 como guía para ver si tiene derecho al crédito. Free 2012 tax help Primero, utilice la Figura 33-A para saber si reúne los requisitos. Free 2012 tax help En tal caso, pase a la Tabla 33-1 para asegurarse que sus ingresos no superen los límites correspondientes al crédito. Free 2012 tax help Puede reclamar el crédito sólo si presenta el Formulario 1040 o el Formulario 1040A. Free 2012 tax help No puede reclamar el crédito si presenta el Formulario 1040EZ. Free 2012 tax help Persona que Reúne los Requisitos Usted reúne los requisitos de este crédito si es ciudadano estadounidense o extranjero residente y cualquiera de las siguientes situaciones le corresponden: Tenía 65 años de edad o más al final del año 2013. Free 2012 tax help Tenía menos de 65 años de edad al final del año 2013 y se cumplen las tres condiciones siguientes: Se jubiló por incapacidad total y permanente (se explica más adelante). Free 2012 tax help Recibió ingresos sujetos a impuestos por incapacidad durante 2013. Free 2012 tax help En el día 1 de enero de 2013, no había alcanzado la edad de jubilación obligatoria (se define más adelante bajo Ingresos por incapacidad ). Free 2012 tax help 65 años de edad. Free 2012 tax help   Se considera que tiene 65 años el día antes de cumplir los 65 años. Free 2012 tax help Por lo tanto, si nació el 1 de enero de 1949, se considera que tiene 65 años de edad al final de 2013. Free 2012 tax help Ciudadano o Extranjero Residente de los Estados Unidos Para reclamar el crédito, tiene que ser ciudadano o extranjero residente de los Estados Unidos (o ser tratado como extranjero residente). Free 2012 tax help Normalmente, no puede reclamar el crédito si fue extranjero no residente en algún momento durante el año tributario. Free 2012 tax help Excepciones. Free 2012 tax help   Tal vez pueda tomar el crédito si es extranjero no residente casado con un ciudadano o extranjero residente de los EE. Free 2012 tax help UU. Free 2012 tax help al final del año tributario, y usted y su cónyuge optan por tratarlo a usted como extranjero residente de los Estados Unidos. Free 2012 tax help En tal caso, se gravan impuestos sobre los ingresos que usted y su cónyuge reciban de cualquier parte del mundo. Free 2012 tax help Si era extranjero no residente al comenzar el año y residente extranjero al final del año, y estaba casado con un ciudadano o extranjero residente de los EE. Free 2012 tax help UU. Free 2012 tax help al final del año, tal vez pueda optar por ser considerado extranjero residente de los EE. Free 2012 tax help UU. Free 2012 tax help durante todo el año. Free 2012 tax help En ese caso, quizás se le permita reclamar el crédito. Free 2012 tax help Para más información sobre estas opciones, vea el capítulo 1 de la Publicación 519, U. Free 2012 tax help S. Free 2012 tax help Tax Guide for Aliens (Guía tributaria sobre los impuestos estadounidenses para extranjeros), en inglés. Free 2012 tax help Personas Casadas Normalmente, si está casado al final del año tributario, usted y su cónyuge tienen que presentar una declaración conjunta para reclamar el crédito. Free 2012 tax help No obstante, si usted y su cónyuge no vivieron en la misma vivienda en ningún momento durante el año tributario, pueden presentar una declaración conjunta o declaraciones separadas y aún reclamar el crédito. Free 2012 tax help Cabeza de familia. Free 2012 tax help   Puede presentar la declaración como cabeza de familia y satisfacer las condiciones del crédito, aun si su cónyuge vivió con usted durante los primeros 6 meses del año, si cumple ciertos requisitos. Free 2012 tax help Vea Cabeza de Familia en el capítulo 2, para averiguar qué requisitos tiene que cumplir. Free 2012 tax help Personas Menores de 65 Años de Edad Si tiene menos de 65 años de edad al final del año 2013, puede reunir los requisitos del crédito sólo si está jubilado por incapacidad total y permanente (se explica a continuación) y ha recibido ingresos por incapacidad sujetos a impuestos (se explica más adelante, bajo el tema Ingresos por incapacidad ). Free 2012 tax help Se le considera jubilado por incapacidad total y permanente si: Estaba total y permanentemente incapacitado cuando se jubiló y Se jubiló por incapacidad antes del cierre del año tributario. Free 2012 tax help Aunque no se jubile oficialmente, puede que se le considere jubilado por incapacidad cuando haya dejado de trabajar debido a su incapacidad. Free 2012 tax help Si se jubiló por incapacidad antes de 1977 y no estaba total y permanentemente incapacitado en ese momento, puede cumplir los requisitos del crédito si estaba total y permanentemente incapacitado el 1 de enero de 1976 o el 1 de enero de 1977. Free 2012 tax help Total y permanentemente incapacitado. Free 2012 tax help    Está total y permanentemente incapacitado si no puede dedicarse a ninguna actividad sustancial remunerada a causa de una condición física o mental. Free 2012 tax help Un médico calificado tiene que confirmar por escrito que dicha condición ha durado o puede durar 12 meses o más, o que dicha condición puede culminar en la muerte. Free 2012 tax help Vea Declaración del médico , más adelante. Free 2012 tax help Actividad sustancial remunerada. Free 2012 tax help   Se define “actividad sustancial remunerada” como el desempeño de deberes importantes a lo largo de un período de tiempo razonable, mientras uno trabaje para recibir remuneración u obtener ganancias; o un trabajo generalmente realizado a cambio de remuneración o ganancias. Free 2012 tax help El mantener un empleo a tiempo completo (o un empleo a tiempo parcial a conveniencia de su empleador) en un ambiente laboral competitivo donde se paga por lo menos el salario mínimo se considera una prueba contundente de que puede dedicarse a una actividad sustancial remunerada. Free 2012 tax help   Los trabajos realizados para cuidarse a sí mismo o cuidar su vivienda no se consideran actividades sustanciales remuneradas. Free 2012 tax help Tampoco se considera actividad sustancial remunerada: el trabajo no remunerado desempeñado en relación con los pasatiempos, la capacitación o terapia institucional, asistencia a una escuela, los clubes, programas sociales y otras actividades semejantes. Free 2012 tax help No obstante, realizar este tipo de trabajo puede demostrar que usted es capaz de dedicarse a una actividad sustancial remunerada. Free 2012 tax help    El hecho de que no haya trabajado por algún tiempo no se considera una prueba concluyente de que no pueda dedicarse a una actividad sustancial remunerada. Free 2012 tax help Empleo en establecimientos protegidos. Free 2012 tax help   Ciertos trabajos ofrecidos a personas con incapacidad física o mental en establecimientos que reúnen ciertos requisitos se consideran empleo protegido. Free 2012 tax help Dichos sitios se ubican en establecimientos protegidos, tales como talleres, hospitales e instituciones parecidas, programas laborales o educativos en el hogar y asilos patrocinados por el Departamento de Asuntos de Veteranos (VA, por sus siglas en inglés). Free 2012 tax help   En comparación con el empleo comercial, la remuneración del empleo en establecimientos protegidos es más baja. Free 2012 tax help Por lo tanto, una persona no suele buscar empleo en establecimientos protegidos si puede encontrar otro empleo. Free 2012 tax help El hecho de que una persona haya aceptado un empleo en establecimientos protegidos no comprueba que la persona pueda dedicarse a una actividad sustancial remunerada. Free 2012 tax help Declaración del médico. Free 2012 tax help   Si tiene menos de 65 años de edad, su médico tiene que certificar por escrito que usted estaba total y permanentemente incapacitado en la fecha en que se jubiló. Free 2012 tax help Puede utilizar la declaración en las Instrucciones del Anexo R (Fomulario 1040A o 1040). Free 2012 tax help    Please click here for the text description of the image. Free 2012 tax help Figura 33−A. Free 2012 tax help ¿Es Usted una Persona que Reúne los Requisitos? Tabla 33-1. Free 2012 tax help Límites sobre los Ingresos SI su estado civil para efectos de la declaración es . Free 2012 tax help . Free 2012 tax help . Free 2012 tax help . Free 2012 tax help ENTONCES aun si reúne los requisitos (vea la Figura 33-A ), NO PUEDE reclamar el crédito si . Free 2012 tax help . Free 2012 tax help . Free 2012 tax help . Free 2012 tax help Tiene ingresos brutos ajustados (AGI, por sus siglas en inglés)* iguales o superiores a . Free 2012 tax help . Free 2012 tax help . Free 2012 tax help . Free 2012 tax help O el total de su Seguro Social no sujeto a impuestos además de otras pensiones, anualidades o ingreso por incapacidad no sujetos a impuestos es igual o superior a . Free 2012 tax help . Free 2012 tax help . Free 2012 tax help . Free 2012 tax help soltero, cabeza de familia o viudo que reúne los requisitos con hijo dependiente $17,500 $5,000 casado que presenta una declaración conjunta y sólo uno de los cónyuges reúne los requisitos de la Figura 33-A $20,000 $5,000 casado que presenta una declaración conjunta y ambos cónyuges reúnen los requisitos de la Figura 33-A $25,000 $7,500 casado que presenta una declaración por separado y usted y su cónyuge no vivieron en la misma vivienda en ningún momento del año 2013 $12,500 $3,750 *El AGI es la cantidad indicada en la línea 22 del Formulario 1040A o la línea 38 del Formulario 1040. Free 2012 tax help   No tiene que presentar esta declaración escrita junto con el Formulario 1040 o Formulario 1040A, pero tiene que guardarla con su documentación. Free 2012 tax help Veteranos. Free 2012 tax help   Si el Departamento de Asuntos de Veteranos (VA, por sus siglas en inglés) certifica que está total y permanentemente incapacitado, puede utilizar el Formulario 21-0172 del VA, Certification of Permanent and Total Disability (Certificación de incapacidad total y permanente), en inglés, en lugar de la declaración escrita de un médico que usted está obligado a conservar. Free 2012 tax help El Formulario 21-0172 del VA tiene que ser firmado por una persona autorizada por el VA. Free 2012 tax help Puede obtener este formulario de la oficina regional del VA de su área. Free 2012 tax help Declaración escrita de un médico obtenida en un año anterior. Free 2012 tax help   Si obtuvo una declaración escrita de su médico en un año anterior y, por su condición continua de incapacidad, no pudo dedicarse a ninguna actividad sustancial remunerada durante 2013, quizás no necesite obtener otra declaración escrita de su médico para 2013. Free 2012 tax help Para leer una explicación detallada de las condiciones que tiene que cumplir, consulte la Parte II de las Instrucciones del Anexo R (Formulario 1040A o 1040). Free 2012 tax help Si satisface las condiciones obligatorias, marque el recuadro 2 de la Parte II del Anexo R (Formulario 1040A o 1040). Free 2012 tax help   Si marcó el recuadro 4, 5 ó 6 de la Parte I del Anexo R (Formulario 1040A o 1040), anote en el espacio por encima del recuadro de la línea 2 de la Parte II el (los) primer(os) nombre(s) del (de los) cónyuge(s) para el (los) cual(es) está marcado dicho recuadro. Free 2012 tax help Ingresos por incapacidad. Free 2012 tax help   Si tiene menos de 65 años de edad, tiene que tener también ingresos tributables de compensación por incapacidad para reunir los requisitos del crédito. Free 2012 tax help Los ingresos de compensación por incapacidad tienen que cumplir los siguientes requisitos: Se tienen que pagar conforme al seguro de accidente o médico, o el plan de pensiones de su empleador. Free 2012 tax help Se tienen que incluir en los ingresos como salario (o pagos en lugar de salario) durante el tiempo por el cual se ausentó del trabajo a raíz de una incapacidad total y permanente. Free 2012 tax help Pagos que no se consideran ingresos por incapacidad. Free 2012 tax help   Todo pago que reciba de un plan que no ofrece una opción para la jubilación por incapacidad no se considera ingreso por incapacidad. Free 2012 tax help Todo pago global que reciba por vacaciones acumuladas al jubilarse por incapacidad se considera pago de salario en vez de ingreso por incapacidad. Free 2012 tax help   Para propósitos del crédito para ancianos o personas incapacitadas, los ingresos por incapacidad no incluyen cantidades que usted reciba después de cumplir la edad obligatoria de jubilación. Free 2012 tax help La edad obligatoria de jubilación es la edad establecida por su empleador en la que usted habría estado obligado a jubilarse si no se hubiera quedado incapacitado. Free 2012 tax help Límites sobre los Ingresos Para determinar si puede reclamar el crédito, tiene que tener en cuenta dos límites sobre los ingresos. Free 2012 tax help El primer límite es la cantidad de ingresos brutos ajustados (AGI, por sus siglas en inglés). Free 2012 tax help El segundo límite es la cantidad de Seguro Social no sujeta a impuestos y otras pensiones, anualidades o compensación por incapacidad no sujetas a impuestos que haya recibido. Free 2012 tax help Se indican los límites en la Tabla 33-1. Free 2012 tax help Si tiene ingresos brutos ajustados y pensiones, anualidades o compensación por incapacidad no sujetos a impuestos inferiores a los límites de ingresos, quizás pueda reclamar el crédito. Free 2012 tax help Vea Cómo Reclamar el Crédito , más adelante. Free 2012 tax help Si tiene ingresos brutos ajustados o pensiones, anualidades o compensación por incapacidad no sujetos a impuestos iguales o superiores a los límites de ingresos, no puede reclamar el crédito. Free 2012 tax help Cómo Reclamar el Crédito Puede calcular el crédito usted mismo o el Servicio de Impuestos Internos (IRS, por sus siglas en inglés) se lo calculará. Free 2012 tax help El Crédito Calculado por el IRS Si opta por que el IRS le calcule el crédito, lea el tema presentado a continuación relacionado con el formulario que usted va a presentar (el Formulario 1040 o el Formulario 1040A). Free 2012 tax help Si desea que el IRS le calcule su impuesto, vea el capítulo 30 . Free 2012 tax help Formulario 1040. Free 2012 tax help   Si desea que el IRS le calcule el crédito, vea Datos a Incluir en el Formulario 1040 bajo Impuestos Calculados por el IRS en el capítulo 30. Free 2012 tax help Formulario 1040A. Free 2012 tax help   Si desea que el IRS le calcule el crédito, vea Datos a Incluir en el Formulario 1040A bajo Impuestos Calculados por el IRS en el capítulo 30. Free 2012 tax help El Crédito Calculado por Usted Mismo Si opta por calcular el crédito usted mismo, llene la primera página del Anexo R (Formulario 1040A o 1040). Free 2012 tax help Luego, llene la Parte III del Anexo R (Formulario 1040A o 1040). Free 2012 tax help Si presenta el Formulario 1040A, anote en la línea 30 de este formulario la cantidad proveniente de la línea 22 del Anexo R (Formulario 1040A o 1040). Free 2012 tax help Si presenta el Formulario 1040, anote en la línea 53 de este formulario la cantidad proveniente de la línea 22 del Anexo R (Formulario 1040A o 1040), marque el recuadro c y escriba “Sch R” en la línea al lado de dicho recuadro. Free 2012 tax help Para leer una explicación detallada sobre cómo llenar la Parte III del Anexo R, vea Figuring the Credit Yourself (Cómo calcular el crédito usted mismo), en la Publicación 524, en inglés. Free 2012 tax help Límite del crédito. Free 2012 tax help   La cantidad del crédito que puede reclamar, por lo general, suele limitarse a la cantidad de impuestos que tiene que pagar. Free 2012 tax help Utilice la Credit Limit Worksheet (Hoja de trabajo para calcular el límite del crédito), en las Instrucciones del Anexo R (Formulario 1040A o Formulario 1040) para determinar si su crédito es limitado. Free 2012 tax help Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Tax Relief for Victims of Severe Storms, Flooding, Mudslides and Landslides in West Virginia

Updated 4/20/2012 to include Lincoln and Mingo counties

WVA-2012-2, March 27, 2012

CHARLESTON — Victims of the severe storms, flooding, mudslides and landslides that began on March 15, 2012 in parts of West Virginia may qualify for tax relief from the Internal Revenue Service.

The President has declared Lincoln, Logan and Mingo counties a federal disaster area. Individuals who reside or have a business in this county may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after March 15, and on or before May 31, have been postponed to May 31, 2012. This includes the April 17 deadline for filing 2011 individual income tax returns, making income tax payments and making 2011 contributions to an individual retirement account (IRA).  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after March 15, and on or before March 30, as long as the deposits are made by March 30, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 866-562-5227 to request this tax relief.

Covered Disaster Area

The counties above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until May 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after March 15 and on or before May 31.

The IRS also gives affected taxpayers until May 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after March 15 and on or before May 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after March 15 and on or before March 30 provided the taxpayer makes these deposits by March 30.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “West Virginia/Severe Storms, Flooding, Mudslides, and Landslides” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Page Last Reviewed or Updated: 06-Mar-2014

The Free 2012 Tax Help

Free 2012 tax help 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. Free 2012 tax help 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. Free 2012 tax help 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. Free 2012 tax help Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Free 2012 tax help Also include any state and local general sales taxes paid for a leased motor vehicle. Free 2012 tax help Do not include sales taxes paid on items used in your trade or business. Free 2012 tax help 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. Free 2012 tax help You must keep your actual receipts showing general sales taxes paid to use this method. Free 2012 tax help Refund of general sales taxes. Free 2012 tax help   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. Free 2012 tax help 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. Free 2012 tax help 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. Free 2012 tax help See Recoveries in Pub. Free 2012 tax help 525 for details. Free 2012 tax help 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. Free 2012 tax help You may also be able to add the state and local general sales taxes paid on certain specified items. Free 2012 tax help To figure your state and local general sales tax deduction using the tables, complete the worksheet below. Free 2012 tax help 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. Free 2012 tax help State and Local General Sales Tax Deduction Worksheet (See the instructions that begin on page 3. Free 2012 tax help ) 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. Free 2012 tax help   1. Free 2012 tax help Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the instructions) 1. Free 2012 tax help $     Next. Free 2012 tax help 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. Free 2012 tax help Otherwise, go to line 2       2. Free 2012 tax help 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. Free 2012 tax help Enter -0-                   Yes. Free 2012 tax help Enter your local general sales taxes from the applicable table on page 7 (see page 3 of the instructions)     2. Free 2012 tax help $       3. Free 2012 tax help 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. Free 2012 tax help Skip lines 3 through 5, enter -0- on line 6, and go to line 7             Yes. Free 2012 tax help Enter your local general sales tax rate, but omit the percentage sign. Free 2012 tax help For example, if your local general sales tax rate was 2. Free 2012 tax help 5%, enter 2. Free 2012 tax help 5. Free 2012 tax help 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. Free 2012 tax help (If you do not know your local general sales tax rate, contact your local government. Free 2012 tax help ) 3. Free 2012 tax help . Free 2012 tax help       4. Free 2012 tax help Did you enter -0- on line 2 above?             No. Free 2012 tax help Skip lines 4 and 5 and go to line 6             Yes. Free 2012 tax help Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. Free 2012 tax help For example, if your state general sales tax rate is 6%, enter 6. Free 2012 tax help 0 4. Free 2012 tax help . Free 2012 tax help       5. Free 2012 tax help Divide line 3 by line 4. Free 2012 tax help Enter the result as a decimal (rounded to at least three places) 5. Free 2012 tax help . Free 2012 tax help       6. Free 2012 tax help Did you enter -0- on line 2 above?             No. Free 2012 tax help Multiply line 2 by line 3   6. Free 2012 tax help $     Yes. Free 2012 tax help Multiply line 1 by line 5. Free 2012 tax help If you lived in more than one locality in the same state during 2006, see page 4 of the instructions           7. Free 2012 tax help Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the instructions) 7. Free 2012 tax help $   8. Free 2012 tax help Deduction for general sales taxes. Free 2012 tax help Add lines 1, 6, and 7. Free 2012 tax help 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. Free 2012 tax help Be sure to enter “ST” on the dotted line to the left of the entry space 8. Free 2012 tax help $     Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. Free 2012 tax help    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. Free 2012 tax help Read down the “At least-But less than” columns for your state and find the line that includes your 2006 income. Free 2012 tax help If married filing separately, do not include your spouse's income. Free 2012 tax help Your 2006 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. Free 2012 tax help Tax-exempt interest. Free 2012 tax help Veterans' benefits. Free 2012 tax help Nontaxable combat pay. Free 2012 tax help Workers' compensation. Free 2012 tax help Nontaxable part of social security and railroad retirement benefits. Free 2012 tax help Nontaxable part of IRA, pension, or annuity distributions. Free 2012 tax help Do not include rollovers. Free 2012 tax help Public assistance payments. Free 2012 tax help The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Free 2012 tax help Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Free 2012 tax help 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. Free 2012 tax help If there is no table for your state, the table amount is considered to be zero. Free 2012 tax help Multiply the table amount for each state you lived in by a fraction. Free 2012 tax help 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). Free 2012 tax help Enter the total of the prorated table amounts for each state on line 1. Free 2012 tax help 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. Free 2012 tax help Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. Free 2012 tax help Example. Free 2012 tax help 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). Free 2012 tax help The table amount for State A is $500. Free 2012 tax help The table amount for State B is $400. Free 2012 tax help You would figure your state general sales tax as follows. Free 2012 tax help 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. Free 2012 tax help Otherwise, complete a separate worksheet for State A and State B. Free 2012 tax help Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. Free 2012 tax help Line 2. Free 2012 tax help   If you checked the “No” box, enter -0- on line 2, and go to line 3. Free 2012 tax help 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. Free 2012 tax help Read down the “At least-But less than” columns for your locality and find the line that includes your 2006 income. Free 2012 tax help See the line 1 instructions on this page to figure your 2006 income. Free 2012 tax help The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Free 2012 tax help Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Free 2012 tax help 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. Free 2012 tax help If there is no table for your locality, the table amount is considered to be zero. Free 2012 tax help Multiply the table amount for each locality you lived in by a fraction. Free 2012 tax help 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). Free 2012 tax help 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. Free 2012 tax help 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. Free 2012 tax help Example. Free 2012 tax help 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). Free 2012 tax help The table amount for Locality 1 is $100. Free 2012 tax help The table amount for Locality 2 is $150. Free 2012 tax help You would figure the amount to enter on line 2 as follows. Free 2012 tax help Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. Free 2012 tax help Locality 1: $100 x 243/365 = $67   Locality 2: $150 x 122/365 = 50   Total = $117   Line 3. Free 2012 tax help   If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7. Free 2012 tax help 25%. Free 2012 tax help Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7. Free 2012 tax help 25%. Free 2012 tax help   If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6. Free 2012 tax help 5%. Free 2012 tax help Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6. Free 2012 tax help 5%. Free 2012 tax help   If you lived in Texarkana, Arkansas, check the “Yes” box and enter “4. Free 2012 tax help 0” on line 3. Free 2012 tax help Your local general sales tax rate of 4. Free 2012 tax help 0% includes the additional 1. Free 2012 tax help 0% Arkansas state sales tax rate for Texarkana and the 1. Free 2012 tax help 5% sales tax rate for Miller County. Free 2012 tax help 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. Free 2012 tax help Multiply each tax rate for the period it was in effect by a fraction. Free 2012 tax help 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). Free 2012 tax help Enter the total of the prorated tax rates on line 3. Free 2012 tax help Example. Free 2012 tax help Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2006 (273 days). Free 2012 tax help The rate increased to 1. Free 2012 tax help 75% for the period from October 1 through December 31, 2006 (92 days). Free 2012 tax help You would enter “1. Free 2012 tax help 189” on line 3, figured as follows. Free 2012 tax help January 1 - September 30: 1. Free 2012 tax help 00 x 273/365 = 0. Free 2012 tax help 748   October 1 - December 31: 1. Free 2012 tax help 75 x 92/365 = 0. Free 2012 tax help 441   Total = 1. Free 2012 tax help 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. Free 2012 tax help Each locality did not have the same local general sales tax rate. Free 2012 tax help You lived in Texarkana, AR, or Los Angeles County, CA. Free 2012 tax help   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. Free 2012 tax help 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). Free 2012 tax help Example. Free 2012 tax help 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). Free 2012 tax help The local general sales tax rate for Locality 1 is 1%. Free 2012 tax help The rate for Locality 2 is 1. Free 2012 tax help 75%. Free 2012 tax help You would enter “0. Free 2012 tax help 666” on line 3 for the Locality 1 worksheet and “0. Free 2012 tax help 585” for the Locality 2 worksheet, figured as follows. Free 2012 tax help Locality 1: 1. Free 2012 tax help 00 x 243/365 = 0. Free 2012 tax help 666   Locality 2: 1. Free 2012 tax help 75 x 122/365 = 0. Free 2012 tax help 585   Line 6. Free 2012 tax help   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. Free 2012 tax help 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. Free 2012 tax help Line 7. Free 2012 tax help    Enter on line 7 any state and local general sales taxes paid on the following specified items. Free 2012 tax help If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. Free 2012 tax help A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). Free 2012 tax help Also include any state and local general sales taxes paid for a leased motor vehicle. Free 2012 tax help 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. Free 2012 tax help An aircraft or boat, if the tax rate was the same as the general sales tax rate. Free 2012 tax help 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. Free 2012 tax help 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. Free 2012 tax help You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. Free 2012 tax help 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. Free 2012 tax help The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. Free 2012 tax help 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. Free 2012 tax help   Do not include sales taxes paid on items used in your trade or business. Free 2012 tax help If you received a refund of state or local general sales taxes in 2006, see Refund of general sales taxes on page 1. Free 2012 tax help Prev  Up  Next   Home   More Online Publications