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How To Efile 2011 Taxes

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How To Efile 2011 Taxes

How to efile 2011 taxes 2. How to efile 2011 taxes   Withholding Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Income Tax Withholding Statement. How to efile 2011 taxes 30% Flat Rate Withholding Social Security and Medicare TaxesGeneral Information Bilateral Social Security (Totalization) Agreements Topics - This chapter discusses: Withholding income tax from the pay of U. How to efile 2011 taxes S. How to efile 2011 taxes citizens, Withholding tax at a flat rate, and Social security and Medicare taxes. How to efile 2011 taxes Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 673 Statement For Claiming Exemption From Withholding on Foreign Earned Income Eligible for the Exclusion Provided by Section 911 W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification See chapter 7 for information about getting this publication and these forms. How to efile 2011 taxes Income Tax Withholding U. How to efile 2011 taxes S. How to efile 2011 taxes employers generally must withhold U. How to efile 2011 taxes S. How to efile 2011 taxes income tax from the pay of U. How to efile 2011 taxes S. How to efile 2011 taxes citizens working abroad unless the employer is required by foreign law to withhold foreign income tax. How to efile 2011 taxes Foreign earned income exclusion. How to efile 2011 taxes   Your employer does not have to withhold U. How to efile 2011 taxes S. How to efile 2011 taxes income taxes from wages you earn abroad if it is reasonable to believe that you will exclude them from income under the foreign earned income exclusion or the foreign housing exclusion. How to efile 2011 taxes   Your employer should withhold taxes from any wages you earn for working in the United States. How to efile 2011 taxes Statement. How to efile 2011 taxes   You can give a statement to your employer indicating that you expect to qualify for the foreign earned income exclusion under either the bona fide residence test or the physical presence test and indicating your estimated housing cost exclusion. How to efile 2011 taxes   Form 673 is an acceptable statement. How to efile 2011 taxes You can use Form 673 only if you are a U. How to efile 2011 taxes S. How to efile 2011 taxes citizen. How to efile 2011 taxes You do not have to use the form. How to efile 2011 taxes You can prepare your own statement. How to efile 2011 taxes See a copy of Form 673, later. How to efile 2011 taxes   Generally, your employer can stop the withholding once you submit the statement that includes a declaration that the statement is made under penalties of perjury. How to efile 2011 taxes However, if your employer has reason to believe that you will not qualify for either the foreign earned income or the foreign housing exclusion, your employer must continue to withhold. How to efile 2011 taxes   In determining whether your foreign earned income is more than the limit on either the foreign earned income exclusion or the foreign housing exclusion, if your employer has any information about pay you received from any other source outside the United States, your employer must take that information into account. How to efile 2011 taxes Foreign tax credit. How to efile 2011 taxes   If you plan to take a foreign tax credit, you may be eligible for additional withholding allowances on Form W-4. How to efile 2011 taxes You can take these additional withholding allowances only for foreign tax credits attributable to taxable salary or wage income. How to efile 2011 taxes Withholding from pension payments. How to efile 2011 taxes   U. How to efile 2011 taxes S. How to efile 2011 taxes payers of benefits from employer-deferred compensation plans, individual retirement plans, and commercial annuities generally must withhold income tax from payments delivered outside of the United States. How to efile 2011 taxes You can choose exemption from withholding if you: Provide the payer of the benefits with a residence address in the United States or a U. How to efile 2011 taxes S. How to efile 2011 taxes possession, or Certify to the payer that you are not a U. How to efile 2011 taxes S. How to efile 2011 taxes citizen or resident alien or someone who left the United States to avoid tax. How to efile 2011 taxes Check your withholding. How to efile 2011 taxes   Before you report U. How to efile 2011 taxes S. How to efile 2011 taxes income tax withholding on your tax return, you should carefully review all information documents, such as Form W-2, Wage and Tax Statement, and the Form 1099 information returns. How to efile 2011 taxes Compare other records, such as final pay records or bank statements, with Form W-2 or Form 1099 to verify the withholding on these forms. How to efile 2011 taxes Check your U. How to efile 2011 taxes S. How to efile 2011 taxes income tax withholding even if you pay someone else to prepare your tax return. How to efile 2011 taxes You may be assessed penalties and interest if you claim more than your correct amount of withholding allowances. How to efile 2011 taxes This image is too large to be displayed in the current screen. How to efile 2011 taxes Please click the link to view the image. How to efile 2011 taxes Form 673 30% Flat Rate Withholding Generally, U. How to efile 2011 taxes S. How to efile 2011 taxes payers of income other than wages, such as dividends and royalties, are required to withhold tax at a flat 30% (or lower treaty) rate on nonwage income paid to nonresident aliens. How to efile 2011 taxes If you are a U. How to efile 2011 taxes S. How to efile 2011 taxes citizen or resident alien and this tax is withheld in error from payments to you because you have a foreign address, you should notify the payer of the income to stop the withholding. How to efile 2011 taxes Use Form W-9 to notify the payer. How to efile 2011 taxes You can claim the tax withheld in error as a withholding credit on your tax return if the amount is not adjusted by the payer. How to efile 2011 taxes Social security benefits paid to residents. How to efile 2011 taxes   If you are a lawful permanent resident (green card holder) and a flat 30% tax was withheld in error on your social security benefits, the tax is refundable by the Social Security Administration (SSA) or the IRS. How to efile 2011 taxes The SSA will refund the tax withheld if the refund can be processed during the same calendar year in which the tax was withheld. How to efile 2011 taxes If the SSA cannot refund the tax withheld, you must file a Form 1040 or 1040A with the Internal Revenue Service Center at the address listed under Where To File to determine if you are entitled to a refund. How to efile 2011 taxes The following information must be submitted with your Form 1040 or Form 1040A. How to efile 2011 taxes A copy of Form SSA-1042S, Social Security Benefit Statement. How to efile 2011 taxes A copy of your “green card. How to efile 2011 taxes ” A signed declaration that includes the following statements. How to efile 2011 taxes   “I am a U. How to efile 2011 taxes S. How to efile 2011 taxes lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. How to efile 2011 taxes I am filing a U. How to efile 2011 taxes S. How to efile 2011 taxes income tax return for the taxable year as a resident alien reporting all of my worldwide income. How to efile 2011 taxes I have not claimed benefits for the taxable year under an income tax treaty as a nonresident alien. How to efile 2011 taxes ” Social Security and Medicare Taxes Social security and Medicare taxes may apply to wages paid to an employee regardless of where the services are performed. How to efile 2011 taxes General Information In general, U. How to efile 2011 taxes S. How to efile 2011 taxes social security and Medicare taxes do not apply to wages for services you perform as an employee outside the United States unless one of the following exceptions applies. How to efile 2011 taxes You perform the services on or in connection with an American vessel or aircraft (defined later) and either: You entered into your employment contract within the United States, or The vessel or aircraft touches at a U. How to efile 2011 taxes S. How to efile 2011 taxes port while you are employed on it. How to efile 2011 taxes You are working in one of the countries with which the United States has entered into a bilateral social security agreement (discussed later). How to efile 2011 taxes You are working for an American employer (defined later). How to efile 2011 taxes You are working for a foreign affiliate (defined later) of an American employer under a voluntary agreement entered into between the American employer and the U. How to efile 2011 taxes S. How to efile 2011 taxes Treasury Department. How to efile 2011 taxes American vessel or aircraft. How to efile 2011 taxes   An American vessel is any vessel documented or numbered under the laws of the United States and any other vessel whose crew is employed solely by one or more U. How to efile 2011 taxes S. How to efile 2011 taxes citizens, residents, or corporations. How to efile 2011 taxes An American aircraft is an aircraft registered under the laws of the United States. How to efile 2011 taxes American employer. How to efile 2011 taxes   An American employer includes any of the following. How to efile 2011 taxes The U. How to efile 2011 taxes S. How to efile 2011 taxes Government or any of its instrumentalities. How to efile 2011 taxes An individual who is a resident of the United States. How to efile 2011 taxes A partnership of which at least two-thirds of the partners are U. How to efile 2011 taxes S. How to efile 2011 taxes residents. How to efile 2011 taxes A trust of which all the trustees are U. How to efile 2011 taxes S. How to efile 2011 taxes residents. How to efile 2011 taxes A corporation organized under the laws of the United States, any U. How to efile 2011 taxes S. How to efile 2011 taxes state, or the District of Columbia, Puerto Rico, the U. How to efile 2011 taxes S. How to efile 2011 taxes Virgin Islands, Guam, or American Samoa. How to efile 2011 taxes   An American employer also includes any foreign person with an employee who is performing services in connection with a contract between the U. How to efile 2011 taxes S. How to efile 2011 taxes government (or any instrumentality thereof) and a member of a domestically controlled group of entities which includes such foreign person. How to efile 2011 taxes Foreign affiliate. How to efile 2011 taxes   A foreign affiliate of an American employer is any foreign entity in which the American employer has at least a 10% interest, directly or through one or more entities. How to efile 2011 taxes For a corporation, the 10% interest must be in its voting stock. How to efile 2011 taxes For any other entity, the 10% interest must be in its profits. How to efile 2011 taxes   Form 2032, Contract Coverage Under Title II of the Social Security Act, is used by American employers to extend social security coverage to U. How to efile 2011 taxes S. How to efile 2011 taxes citizens and resident aliens working abroad for foreign affiliates of American employers. How to efile 2011 taxes Once you enter into an agreement, coverage cannot be terminated. How to efile 2011 taxes Excludable meals and lodging. How to efile 2011 taxes   Social security tax does not apply to the value of meals and lodging provided to you for the convenience of your employer if it is reasonable to believe that you will be able to exclude the value from your income. How to efile 2011 taxes Bilateral Social Security (Totalization) Agreements The United States has entered into agreements with some foreign countries to coordinate social security coverage and taxation of workers who are employed in those countries. How to efile 2011 taxes These agreements are commonly referred to as totalization agreements and are in effect with the following countries. How to efile 2011 taxes Australia Greece Norway Austria Ireland Poland Belgium Italy Portugal Canada Japan Spain Chile Korea, Sweden Czech South Switzerland Republic Luxembourg United Denmark Netherlands Kingdom Finland     France     Germany           Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. How to efile 2011 taxes The agreements generally make sure that you pay social security taxes to only one country. How to efile 2011 taxes Generally, under these agreements, you will only be subject to social security taxes in the country where you are working. How to efile 2011 taxes However, if you are temporarily sent to work in a foreign country and your pay would otherwise be subject to social security taxes in both the United States and that country, you generally can remain covered only by U. How to efile 2011 taxes S. How to efile 2011 taxes social security. How to efile 2011 taxes You can get more information on any specific agreement by contacting: Social Security Administration Office of International Programs P. How to efile 2011 taxes O. How to efile 2011 taxes Box 17741 Baltimore, MD 21235-7741 If you have access to the Internet, you can get more information at: http://www. How to efile 2011 taxes socialsecurity. How to efile 2011 taxes gov/international. How to efile 2011 taxes Covered by U. How to efile 2011 taxes S. How to efile 2011 taxes only. How to efile 2011 taxes   If your pay in a foreign country is subject only to U. How to efile 2011 taxes S. How to efile 2011 taxes social security tax and is exempt from foreign social security tax, your employer should get a certificate of coverage from the Office of International Programs. How to efile 2011 taxes Covered by foreign country only. How to efile 2011 taxes   If you are permanently working in a foreign country with which the United States has a social security agreement and, under the agreement, your pay is exempt from U. How to efile 2011 taxes S. How to efile 2011 taxes social security tax, you or your employer should get a statement from the authorized official or agency of the foreign country verifying that your pay is subject to social security coverage in that country. How to efile 2011 taxes   If the authorities of the foreign country will not issue such a statement, either you or your employer should get a statement from the U. How to efile 2011 taxes S. How to efile 2011 taxes Social Security Administration, Office of International Programs, at the address listed earlier. How to efile 2011 taxes The statement should indicate that your wages are not covered by the U. How to efile 2011 taxes S. How to efile 2011 taxes social security system. How to efile 2011 taxes   This statement should be kept by your employer because it establishes that your pay is exempt from U. How to efile 2011 taxes S. How to efile 2011 taxes social security tax. How to efile 2011 taxes   Only wages paid on or after the effective date of the totalization agreement can be exempt from U. How to efile 2011 taxes S. How to efile 2011 taxes social security tax. How to efile 2011 taxes Prev  Up  Next   Home   More Online Publications
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The How To Efile 2011 Taxes

How to efile 2011 taxes 22. How to efile 2011 taxes   Taxes Table of Contents IntroductionIndian tribal government. How to efile 2011 taxes Useful Items - You may want to see: Tests To Deduct Any Tax Income TaxesState and Local Income Taxes Foreign Income Taxes General Sales TaxesMotor vehicles. How to efile 2011 taxes Real Estate TaxesReal estate taxes for prior years. How to efile 2011 taxes Examples. How to efile 2011 taxes Form 1099-S. How to efile 2011 taxes Real Estate-Related Items You Cannot Deduct Personal Property Taxes Taxes and Fees You Cannot Deduct Where To Deduct Introduction This chapter discusses which taxes you can deduct if you itemize deductions on Schedule A (Form 1040). How to efile 2011 taxes It also explains which taxes you can deduct on other schedules or forms and which taxes you cannot deduct. How to efile 2011 taxes This chapter covers the following topics. How to efile 2011 taxes Income taxes (federal, state, local, and foreign). How to efile 2011 taxes General sales taxes (state and local). How to efile 2011 taxes Real estate taxes (state, local, and foreign). How to efile 2011 taxes Personal property taxes (state and local). How to efile 2011 taxes Taxes and fees you cannot deduct. How to efile 2011 taxes Use Table 22-1 as a guide to determine which taxes you can deduct. How to efile 2011 taxes The end of the chapter contains a section that explains which forms you use to deduct different types of taxes. How to efile 2011 taxes Business taxes. How to efile 2011 taxes   You can deduct certain taxes only if they are ordinary and necessary expenses of your trade or business or of producing income. How to efile 2011 taxes For information on these taxes, see Publication 535, Business Expenses. How to efile 2011 taxes State or local taxes. How to efile 2011 taxes   These are taxes imposed by the 50 states, U. How to efile 2011 taxes S. How to efile 2011 taxes possessions, or any of their political subdivisions (such as a county or city), or by the District of Columbia. How to efile 2011 taxes Indian tribal government. How to efile 2011 taxes   An Indian tribal government recognized by the Secretary of the Treasury as performing substantial government functions will be treated as a state for purposes of claiming a deduction for taxes. How to efile 2011 taxes Income taxes, real estate taxes, and personal property taxes imposed by that Indian tribal government (or by any of its subdivisions that are treated as political subdivisions of a state) are deductible. How to efile 2011 taxes General sales taxes. How to efile 2011 taxes   These are taxes imposed at one rate on retail sales of a broad range of classes of items. How to efile 2011 taxes Foreign taxes. How to efile 2011 taxes   These are taxes imposed by a foreign country or any of its political subdivisions. How to efile 2011 taxes Useful Items - You may want to see: Publication 514 Foreign Tax Credit for Individuals 530 Tax Information for Homeowners Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule E (Form 1040) Supplemental Income and Loss 1116 Foreign Tax Credit Tests To Deduct Any Tax The following two tests must be met for you to deduct any tax. How to efile 2011 taxes The tax must be imposed on you. How to efile 2011 taxes You must pay the tax during your tax year. How to efile 2011 taxes The tax must be imposed on you. How to efile 2011 taxes   In general, you can deduct only taxes imposed on you. How to efile 2011 taxes   Generally, you can deduct property taxes only if you are an owner of the property. How to efile 2011 taxes If your spouse owns the property and pays the real estate taxes, the taxes are deductible on your spouse's separate return or on your joint return. How to efile 2011 taxes You must pay the tax during your tax year. How to efile 2011 taxes   If you are a cash basis taxpayer, you can deduct only those taxes you actually paid during your tax year. How to efile 2011 taxes If you pay your taxes by check, the day you mail or deliver the check is the date of payment, provided the check is honored by the financial institution. How to efile 2011 taxes If you use a pay-by-phone account (such as a credit card or electronic funds withdrawal), the date reported on the statement of the financial institution showing when payment was made is the date of payment. How to efile 2011 taxes If you contest a tax liability and are a cash basis taxpayer, you can deduct the tax only in the year you actually pay it (or transfer money or other property to provide for satisfaction of the contested liability). How to efile 2011 taxes See Publication 538, Accounting Periods and Methods, for details. How to efile 2011 taxes    If you use an accrual method of accounting, see Publication 538 for more information. How to efile 2011 taxes Income Taxes This section discusses the deductibility of state and local income taxes (including employee contributions to state benefit funds) and foreign income taxes. How to efile 2011 taxes State and Local Income Taxes You can deduct state and local income taxes. How to efile 2011 taxes However, you can elect to deduct state and local general sales taxes instead of state and local income taxes. How to efile 2011 taxes See General Sales Taxes , later. How to efile 2011 taxes Exception. How to efile 2011 taxes    You cannot deduct state and local income taxes you pay on income that is exempt from federal income tax, unless the exempt income is interest income. How to efile 2011 taxes For example, you cannot deduct the part of a state's income tax that is on a cost-of-living allowance exempt from federal income tax. How to efile 2011 taxes What To Deduct Your deduction may be for withheld taxes, estimated tax payments, or other tax payments as follows. How to efile 2011 taxes Withheld taxes. How to efile 2011 taxes   You can deduct state and local income taxes withheld from your salary in the year they are withheld. How to efile 2011 taxes Your Form(s) W-2 will show these amounts. How to efile 2011 taxes Forms W-2G, 1099-G, 1099-R, and 1099-MISC may also show state and local income taxes withheld. How to efile 2011 taxes Estimated tax payments. How to efile 2011 taxes   You can deduct estimated tax payments you made during the year to a state or local government. How to efile 2011 taxes However, you must have a reasonable basis for making the estimated tax payments. How to efile 2011 taxes Any estimated state or local tax payments that are not made in good faith at the time of payment are not deductible. How to efile 2011 taxes For example, you made an estimated state income tax payment. How to efile 2011 taxes However, the estimate of your state tax liability shows that you will get a refund of the full amount of your estimated payment. How to efile 2011 taxes You had no reasonable basis to believe you had any additional liability for state income taxes and you cannot deduct the estimated tax payment. How to efile 2011 taxes Refund applied to taxes. How to efile 2011 taxes   You can deduct any part of a refund of prior-year state or local income taxes that you chose to have credited to your 2013 estimated state or local income taxes. How to efile 2011 taxes    Do not reduce your deduction by either of the following items. How to efile 2011 taxes Any state or local income tax refund (or credit) you expect to receive for 2013. How to efile 2011 taxes Any refund of (or credit for) prior-year state and local income taxes you actually received in 2013. How to efile 2011 taxes   However, part or all of this refund (or credit) may be taxable. How to efile 2011 taxes See Refund (or credit) of state or local income taxes , later. How to efile 2011 taxes Separate federal returns. How to efile 2011 taxes   If you and your spouse file separate state, local, and federal income tax returns, you each can deduct on your federal return only the amount of your own state and local income tax that you paid during the tax year. How to efile 2011 taxes Joint state and local returns. How to efile 2011 taxes   If you and your spouse file joint state and local returns and separate federal returns, each of you can deduct on your separate federal return a part of the total state and local income taxes paid during the tax year. How to efile 2011 taxes You can deduct only the amount of the total taxes that is proportionate to your gross income compared to the combined gross income of you and your spouse. How to efile 2011 taxes However, you cannot deduct more than the amount you actually paid during the year. How to efile 2011 taxes You can avoid this calculation if you and your spouse are jointly and individually liable for the full amount of the state and local income taxes. How to efile 2011 taxes If so, you and your spouse can deduct on your separate federal returns the amount you each actually paid. How to efile 2011 taxes Joint federal return. How to efile 2011 taxes   If you file a joint federal return, you can deduct the total of the state and local income taxes both of you paid. How to efile 2011 taxes Contributions to state benefit funds. How to efile 2011 taxes    As an employee, you can deduct mandatory contributions to state benefit funds withheld from your wages that provide protection against loss of wages. How to efile 2011 taxes For example, certain states require employees to make contributions to state funds providing disability or unemployment insurance benefits. How to efile 2011 taxes Mandatory payments made to the following state benefit funds are deductible as state income taxes on Schedule A (Form 1040), line 5. How to efile 2011 taxes Alaska Unemployment Compensation Fund. How to efile 2011 taxes California Nonoccupational Disability Benefit Fund. How to efile 2011 taxes New Jersey Nonoccupational Disability Benefit Fund. How to efile 2011 taxes New Jersey Unemployment Compensation Fund. How to efile 2011 taxes New York Nonoccupational Disability Benefit Fund. How to efile 2011 taxes Pennsylvania Unemployment Compensation Fund. How to efile 2011 taxes Rhode Island Temporary Disability Benefit Fund. How to efile 2011 taxes Washington State Supplemental Workmen's Compensation Fund. How to efile 2011 taxes    Employee contributions to private or voluntary disability plans are not deductible. How to efile 2011 taxes Refund (or credit) of state or local income taxes. How to efile 2011 taxes   If you receive a refund of (or credit for) state or local income taxes in a year after the year in which you paid them, you may have to include the refund in income on Form 1040, line 10, in the year you receive it. How to efile 2011 taxes This includes refunds resulting from taxes that were overwithheld, applied from a prior year return, not figured correctly, or figured again because of an amended return. How to efile 2011 taxes If you did not itemize your deductions in the previous year, do not include the refund in income. How to efile 2011 taxes If you deducted the taxes in the previous year, include all or part of the refund on Form 1040, line 10, in the year you receive the refund. How to efile 2011 taxes For a discussion of how much to include, see Recoveries in chapter 12. How to efile 2011 taxes Foreign Income Taxes Generally, you can take either a deduction or a credit for income taxes imposed on you by a foreign country or a U. How to efile 2011 taxes S. How to efile 2011 taxes possession. How to efile 2011 taxes However, you cannot take a deduction or credit for foreign income taxes paid on income that is exempt from U. How to efile 2011 taxes S. How to efile 2011 taxes tax under the foreign earned income exclusion or the foreign housing exclusion. How to efile 2011 taxes For information on these exclusions, see Publication 54, Tax Guide for U. How to efile 2011 taxes S. How to efile 2011 taxes Citizens and Resident Aliens Abroad. How to efile 2011 taxes For information on the foreign tax credit, see Publication 514. How to efile 2011 taxes General Sales Taxes You can elect to deduct state and local general sales taxes, instead of state and local income taxes, as an itemized deduction on Schedule A (Form 1040), line 5b. How to efile 2011 taxes You can use either your actual expenses or the state and local sales tax tables to figure your sales tax deduction. How to efile 2011 taxes Actual expenses. How to efile 2011 taxes   Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) if the tax rate was the same as the general sales tax rate. How to efile 2011 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. How to efile 2011 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. How to efile 2011 taxes If you use the actual expenses method, you must have receipts to show the general sales taxes paid. How to efile 2011 taxes Do not include sales taxes paid on items used in your trade or business. How to efile 2011 taxes Motor vehicles. How to efile 2011 taxes   For purposes of this section, motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. How to efile 2011 taxes This also includes sales taxes on a leased motor vehicle, but not on vehicles used in your trade or business. How to efile 2011 taxes Optional sales tax tables. How to efile 2011 taxes   Instead of using your actual expenses, you can figure your state and local general sales tax deduction using the state and local sales tax tables in the Instructions for Schedule A (Form 1040). How to efile 2011 taxes You may also be able to add the state and local general sales taxes paid on certain specified items. How to efile 2011 taxes   Your applicable table amount is based on the state where you live, your income, and the number of exemptions claimed on your tax return. How to efile 2011 taxes Your income is your adjusted gross income plus any nontaxable items such as the following. How to efile 2011 taxes Tax-exempt interest. How to efile 2011 taxes Veterans' benefits. How to efile 2011 taxes Nontaxable combat pay. How to efile 2011 taxes Workers' compensation. How to efile 2011 taxes Nontaxable part of social security and railroad retirement benefits. How to efile 2011 taxes Nontaxable part of IRA, pension, or annuity distributions, excluding rollovers. How to efile 2011 taxes Public assistance payments. How to efile 2011 taxes If you lived in different states during the same tax year, you must prorate your applicable table amount for each state based on the days you lived in each state. How to efile 2011 taxes See the Instructions for Schedule A (Form 1040), line 5, for details. How to efile 2011 taxes Real Estate Taxes Deductible real estate taxes are any state, local, or foreign taxes on real property levied for the general public welfare. How to efile 2011 taxes You can deduct these taxes only if they are based on the assessed value of the real property and charged uniformly against all property under the jurisdiction of the taxing authority. How to efile 2011 taxes Deductible real estate taxes generally do not include taxes charged for local benefits and improvements that increase the value of the property. How to efile 2011 taxes They also do not include itemized charges for services (such as trash collection) assessed against specific property or certain people, even if the charge is paid to the taxing authority. How to efile 2011 taxes For more information about taxes and charges that are not deductible, see Real Estate-Related Items You Cannot Deduct , later. How to efile 2011 taxes Tenant-shareholders in a cooperative housing corporation. How to efile 2011 taxes   Generally, if you are a tenant-stockholder in a cooperative housing corporation, you can deduct the amount paid to the corporation that represents your share of the real estate taxes the corporation paid or incurred for your dwelling unit. How to efile 2011 taxes The corporation should provide you with a statement showing your share of the taxes. How to efile 2011 taxes For more information, see Special Rules for Cooperatives in Publication 530. How to efile 2011 taxes Division of real estate taxes between buyers and sellers. How to efile 2011 taxes   If you bought or sold real estate during the year, the real estate taxes must be divided between the buyer and the seller. How to efile 2011 taxes   The buyer and the seller must divide the real estate taxes according to the number of days in the real property tax year (the period to which the tax is imposed relates) that each owned the property. How to efile 2011 taxes The seller is treated as paying the taxes up to, but not including, the date of sale. How to efile 2011 taxes The buyer is treated as paying the taxes beginning with the date of sale. How to efile 2011 taxes This applies regardless of the lien dates under local law. How to efile 2011 taxes Generally, this information is included on the settlement statement provided at the closing. How to efile 2011 taxes    If you (the seller) cannot deduct taxes until they are paid because you use the cash method of accounting, and the buyer of your property is personally liable for the tax, you are considered to have paid your part of the tax at the time of the sale. How to efile 2011 taxes This lets you deduct the part of the tax to the date of sale even though you did not actually pay it. How to efile 2011 taxes However, you must also include the amount of that tax in the selling price of the property. How to efile 2011 taxes The buyer must include the same amount in his or her cost of the property. How to efile 2011 taxes   You figure your deduction for taxes on each property bought or sold during the real property tax year as follows. How to efile 2011 taxes Worksheet 22-1. How to efile 2011 taxes Figuring Your Real Estate Tax Deduction 1. How to efile 2011 taxes Enter the total real estate taxes for the real property tax year   2. How to efile 2011 taxes Enter the number of days in the real property tax year that you owned the property   3. How to efile 2011 taxes Divide line 2 by 365 (for leap years, divide line 2 by 366) . How to efile 2011 taxes 4. How to efile 2011 taxes Multiply line 1 by line 3. How to efile 2011 taxes This is your deduction. How to efile 2011 taxes Enter it on Schedule A (Form 1040), line 6   Note. How to efile 2011 taxes Repeat steps 1 through 4 for each property you bought or sold during the real property tax year. How to efile 2011 taxes Your total deduction is the sum of the line 4 amounts for all of the properties. How to efile 2011 taxes Real estate taxes for prior years. How to efile 2011 taxes   Do not divide delinquent taxes between the buyer and seller if the taxes are for any real property tax year before the one in which the property is sold. How to efile 2011 taxes Even if the buyer agrees to pay the delinquent taxes, the buyer cannot deduct them. How to efile 2011 taxes The buyer must add them to the cost of the property. How to efile 2011 taxes The seller can deduct these taxes paid by the buyer. How to efile 2011 taxes However, the seller must include them in the selling price. How to efile 2011 taxes Examples. How to efile 2011 taxes   The following examples illustrate how real estate taxes are divided between buyer and seller. How to efile 2011 taxes Example 1. How to efile 2011 taxes Dennis and Beth White's real property tax year for both their old home and their new home is the calendar year, with payment due August 1. How to efile 2011 taxes The tax on their old home, sold on May 7, was $620. How to efile 2011 taxes The tax on their new home, bought on May 3, was $732. How to efile 2011 taxes Dennis and Beth are considered to have paid a proportionate share of the real estate taxes on the old home even though they did not actually pay them to the taxing authority. How to efile 2011 taxes On the other hand, they can claim only a proportionate share of the taxes they paid on their new property even though they paid the entire amount. How to efile 2011 taxes Dennis and Beth owned their old home during the real property tax year for 126 days (January 1 to May 6, the day before the sale). How to efile 2011 taxes They figure their deduction for taxes on their old home as follows. How to efile 2011 taxes Worksheet 22-1. How to efile 2011 taxes Figuring Your Real Estate Tax Deduction — Taxes on Old Home 1. How to efile 2011 taxes Enter the total real estate taxes for the real property tax year $620 2. How to efile 2011 taxes Enter the number of days in the real property tax year that you owned the property 126 3. How to efile 2011 taxes Divide line 2 by 365 (for leap years, divide line 2 by 366) . How to efile 2011 taxes 3452 4. How to efile 2011 taxes Multiply line 1 by line 3. How to efile 2011 taxes This is your deduction. How to efile 2011 taxes Enter it on Schedule A (Form 1040), line 6 $214 Since the buyers of their old home paid all of the taxes, Dennis and Beth also include the $214 in the selling price of the old home. How to efile 2011 taxes (The buyers add the $214 to their cost of the home. How to efile 2011 taxes ) Dennis and Beth owned their new home during the real property tax year for 243 days (May 3 to December 31, including their date of purchase). How to efile 2011 taxes They figure their deduction for taxes on their new home as follows. How to efile 2011 taxes Worksheet 22-1. How to efile 2011 taxes Figuring Your Real Estate Tax Deduction — Taxes on New Home 1. How to efile 2011 taxes Enter the total real estate taxes for the real property tax year $732 2. How to efile 2011 taxes Enter the number of days in the real property tax year that you owned the property 243 3. How to efile 2011 taxes Divide line 2 by 365 (for leap years, divide line 2 by 366) . How to efile 2011 taxes 6658 4. How to efile 2011 taxes Multiply line 1 by line 3. How to efile 2011 taxes This is your deduction. How to efile 2011 taxes Enter it on Schedule A (Form 1040), line 6 $487 Since Dennis and Beth paid all of the taxes on the new home, they add $245 ($732 paid less $487 deduction) to their cost of the new home. How to efile 2011 taxes (The sellers add this $245 to their selling price and deduct the $245 as a real estate tax. How to efile 2011 taxes ) Dennis and Beth's real estate tax deduction for their old and new homes is the sum of $214 and $487, or $701. How to efile 2011 taxes They will enter this amount on Schedule A (Form 1040), line 6. How to efile 2011 taxes Example 2. How to efile 2011 taxes George and Helen Brown bought a new home on May 3, 2013. How to efile 2011 taxes Their real property tax year for the new home is the calendar year. How to efile 2011 taxes Real estate taxes for 2012 were assessed in their state on January 1, 2013. How to efile 2011 taxes The taxes became due on May 31, 2013, and October 31, 2013. How to efile 2011 taxes The Browns agreed to pay all taxes due after the date of purchase. How to efile 2011 taxes Real estate taxes for 2012 were $680. How to efile 2011 taxes They paid $340 on May 31, 2013, and $340 on October 31, 2013. How to efile 2011 taxes These taxes were for the 2012 real property tax year. How to efile 2011 taxes The Browns cannot deduct them since they did not own the property until 2013. How to efile 2011 taxes Instead, they must add $680 to the cost of their new home. How to efile 2011 taxes In January 2014, the Browns receive their 2013 property tax statement for $752, which they will pay in 2014. How to efile 2011 taxes The Browns owned their new home during the 2013 real property tax year for 243 days (May 3 to December 31). How to efile 2011 taxes They will figure their 2014 deduction for taxes as follows. How to efile 2011 taxes Worksheet 22-1. How to efile 2011 taxes Figuring Your Real Estate Tax Deduction — Taxes on New Home 1. How to efile 2011 taxes Enter the total real estate taxes for the real property tax year $752 2. How to efile 2011 taxes Enter the number of days in the real property tax year that you owned the property 243 3. How to efile 2011 taxes Divide line 2 by 365 (for leap years, divide line 2 by 366) . How to efile 2011 taxes 6658 4. How to efile 2011 taxes Multiply line 1 by line 3. How to efile 2011 taxes This is your deduction. How to efile 2011 taxes Claim it on Schedule A (Form 1040), line 6 $501 The remaining $251 ($752 paid less $501 deduction) of taxes paid in 2014, along with the $680 paid in 2013, is added to the cost of their new home. How to efile 2011 taxes Because the taxes up to the date of sale are considered paid by the seller on the date of sale, the seller is entitled to a 2013 tax deduction of $931. How to efile 2011 taxes This is the sum of the $680 for 2012 and the $251 for the 122 days the seller owned the home in 2013. How to efile 2011 taxes The seller must also include the $931 in the selling price when he or she figures the gain or loss on the sale. How to efile 2011 taxes The seller should contact the Browns in January 2014 to find out how much real estate tax is due for 2013. How to efile 2011 taxes Form 1099-S. How to efile 2011 taxes   For certain sales or exchanges of real estate, the person responsible for closing the sale (generally the settlement agent) prepares Form 1099-S, Proceeds From Real Estate Transactions, to report certain information to the IRS and to the seller of the property. How to efile 2011 taxes Box 2 of Form 1099-S is for the gross proceeds from the sale and should include the portion of the seller's real estate tax liability that the buyer will pay after the date of sale. How to efile 2011 taxes The buyer includes these taxes in the cost basis of the property, and the seller both deducts this amount as a tax paid and includes it in the sales price of the property. How to efile 2011 taxes   For a real estate transaction that involves a home, any real estate tax the seller paid in advance but that is the liability of the buyer appears on Form 1099-S, box 5. How to efile 2011 taxes The buyer deducts this amount as a real estate tax, and the seller reduces his or her real estate tax deduction (or includes it in income) by the same amount. How to efile 2011 taxes See Refund (or rebate) , later. How to efile 2011 taxes Taxes placed in escrow. How to efile 2011 taxes   If your monthly mortgage payment includes an amount placed in escrow (put in the care of a third party) for real estate taxes, you may not be able to deduct the total amount placed in escrow. How to efile 2011 taxes You can deduct only the real estate tax that the third party actually paid to the taxing authority. How to efile 2011 taxes If the third party does not notify you of the amount of real estate tax that was paid for you, contact the third party or the taxing authority to find the proper amount to show on your return. How to efile 2011 taxes Tenants by the entirety. How to efile 2011 taxes   If you and your spouse held property as tenants by the entirety and you file separate federal returns, each of you can deduct only the taxes each of you paid on the property. How to efile 2011 taxes Divorced individuals. How to efile 2011 taxes   If your divorce or separation agreement states that you must pay the real estate taxes for a home owned by you and your spouse, part of your payments may be deductible as alimony and part as real estate taxes. How to efile 2011 taxes See Taxes and insurance in chapter 18 for more information. How to efile 2011 taxes Ministers' and military housing allowances. How to efile 2011 taxes   If you are a minister or a member of the uniformed services and receive a housing allowance that you can exclude from income, you still can deduct all of the real estate taxes you pay on your home. How to efile 2011 taxes Refund (or rebate). How to efile 2011 taxes   If you received a refund or rebate in 2013 of real estate taxes you paid in 2013, you must reduce your deduction by the amount refunded to you. How to efile 2011 taxes If you received a refund or rebate in 2013 of real estate taxes you deducted in an earlier year (either as an itemized deduction or an increase to your standard deduction), you generally must include the refund or rebate in income in the year you receive it. How to efile 2011 taxes However, the amount you include in income is limited to the amount of the deduction that reduced your tax in the earlier year. How to efile 2011 taxes For more information, see Recoveries in chapter 12. How to efile 2011 taxes Table 22-1. How to efile 2011 taxes Which Taxes Can You Deduct? Type of Tax You Can Deduct You Cannot Deduct Fees and Charges Fees and charges that are expenses of your trade or business or of producing income. How to efile 2011 taxes Fees and charges that are not expenses of your trade or business or of producing income, such as fees for driver's licenses, car inspections, parking, or charges for water bills (see Taxes and Fees You Cannot Deduct ). How to efile 2011 taxes     Fines and penalties. How to efile 2011 taxes Income Taxes State and local income taxes. How to efile 2011 taxes Federal income taxes. How to efile 2011 taxes   Foreign income taxes. How to efile 2011 taxes     Employee contributions to state funds listed under Contributions to state benefit funds . How to efile 2011 taxes Employee contributions to private or voluntary disability plans. How to efile 2011 taxes     State and local general sales taxes if you choose to deduct state and local income taxes. How to efile 2011 taxes General Sales Taxes State and local general sales taxes, including compensating use taxes. How to efile 2011 taxes State and local income taxes if you choose to deduct state and local general sales taxes. How to efile 2011 taxes Other Taxes Taxes that are expenses of your trade or business. How to efile 2011 taxes Federal excise taxes, such as tax on gasoline, that are not expenses of your trade or business or of producing income. How to efile 2011 taxes   Taxes on property producing rent or royalty income. How to efile 2011 taxes Per capita taxes. How to efile 2011 taxes   Occupational taxes. How to efile 2011 taxes See chapter 28. How to efile 2011 taxes     One-half of self-employment tax paid. How to efile 2011 taxes   Personal Property Taxes State and local personal property taxes. How to efile 2011 taxes Customs duties that are not expenses of your trade or business or of producing income. How to efile 2011 taxes Real Estate Taxes State and local real estate taxes. How to efile 2011 taxes Real estate taxes that are treated as imposed on someone else (see Division of real estate taxes between buyers and sellers ). How to efile 2011 taxes   Foreign real estate taxes. How to efile 2011 taxes Taxes for local benefits (with exceptions). How to efile 2011 taxes See Real Estate-Related Items You Cannot Deduct . How to efile 2011 taxes   Tenant's share of real estate taxes paid by  cooperative housing corporation. How to efile 2011 taxes Trash and garbage pickup fees (with exceptions). How to efile 2011 taxes See Real Estate-Related Items You Cannot Deduct . How to efile 2011 taxes     Rent increase due to higher real estate taxes. How to efile 2011 taxes     Homeowners' association charges. How to efile 2011 taxes Real Estate-Related Items You Cannot Deduct Payments for the following items generally are not deductible as real estate taxes. How to efile 2011 taxes Taxes for local benefits. How to efile 2011 taxes Itemized charges for services (such as trash and garbage pickup fees). How to efile 2011 taxes Transfer taxes (or stamp taxes). How to efile 2011 taxes Rent increases due to higher real estate taxes. How to efile 2011 taxes Homeowners' association charges. How to efile 2011 taxes Taxes for local benefits. How to efile 2011 taxes   Deductible real estate taxes generally do not include taxes charged for local benefits and improvements tending to increase the value of your property. How to efile 2011 taxes These include assessments for streets, sidewalks, water mains, sewer lines, public parking facilities, and similar improvements. How to efile 2011 taxes You should increase the basis of your property by the amount of the assessment. How to efile 2011 taxes   Local benefit taxes are deductible only if they are for maintenance, repair, or interest charges related to those benefits. How to efile 2011 taxes If only a part of the taxes is for maintenance, repair, or interest, you must be able to show the amount of that part to claim the deduction. How to efile 2011 taxes If you cannot determine what part of the tax is for maintenance, repair, or interest, none of it is deductible. How to efile 2011 taxes    Taxes for local benefits may be included in your real estate tax bill. How to efile 2011 taxes If your taxing authority (or mortgage lender) does not furnish you a copy of your real estate tax bill, ask for it. How to efile 2011 taxes You should use the rules above to determine if the local benefit tax is deductible. How to efile 2011 taxes Contact the taxing authority if you need additional information about a specific charge on your real estate tax bill. How to efile 2011 taxes Itemized charges for services. How to efile 2011 taxes    An itemized charge for services assessed against specific property or certain people is not a tax, even if the charge is paid to the taxing authority. How to efile 2011 taxes For example, you cannot deduct the charge as a real estate tax if it is: A unit fee for the delivery of a service (such as a $5 fee charged for every 1,000 gallons of water you use), A periodic charge for a residential service (such as a $20 per month or $240 annual fee charged to each homeowner for trash collection), or A flat fee charged for a single service provided by your government (such as a $30 charge for mowing your lawn because it was allowed to grow higher than permitted under your local ordinance). How to efile 2011 taxes    You must look at your real estate tax bill to determine if any nondeductible itemized charges, such as those listed above, are included in the bill. How to efile 2011 taxes If your taxing authority (or mortgage lender) does not furnish you a copy of your real estate tax bill, ask for it. How to efile 2011 taxes Exception. How to efile 2011 taxes   Service charges used to maintain or improve services (such as trash collection or police and fire protection) are deductible as real estate taxes if: The fees or charges are imposed at a like rate against all property in the taxing jurisdiction, The funds collected are not earmarked; instead, they are commingled with general revenue funds, and Funds used to maintain or improve services are not limited to or determined by the amount of these fees or charges collected. How to efile 2011 taxes Transfer taxes (or stamp taxes). How to efile 2011 taxes   Transfer taxes and similar taxes and charges on the sale of a personal home are not deductible. How to efile 2011 taxes If they are paid by the seller, they are expenses of the sale and reduce the amount realized on the sale. How to efile 2011 taxes If paid by the buyer, they are included in the cost basis of the property. How to efile 2011 taxes Rent increase due to higher real estate taxes. How to efile 2011 taxes   If your landlord increases your rent in the form of a tax surcharge because of increased real estate taxes, you cannot deduct the increase as taxes. How to efile 2011 taxes Homeowners' association charges. How to efile 2011 taxes   These charges are not deductible because they are imposed by the homeowners' association, rather than the state or local government. How to efile 2011 taxes Personal Property Taxes Personal property tax is deductible if it is a state or local tax that is: Charged on personal property, Based only on the value of the personal property, and Charged on a yearly basis, even if it is collected more or less than once a year. How to efile 2011 taxes A tax that meets the above requirements can be considered charged on personal property even if it is for the exercise of a privilege. How to efile 2011 taxes For example, a yearly tax based on value qualifies as a personal property tax even if it is called a registration fee and is for the privilege of registering motor vehicles or using them on the highways. How to efile 2011 taxes If the tax is partly based on value and partly based on other criteria, it may qualify in part. How to efile 2011 taxes Example. How to efile 2011 taxes Your state charges a yearly motor vehicle registration tax of 1% of value plus 50 cents per hundredweight. How to efile 2011 taxes You paid $32 based on the value ($1,500) and weight (3,400 lbs. How to efile 2011 taxes ) of your car. How to efile 2011 taxes You can deduct $15 (1% × $1,500) as a personal property tax because it is based on the value. How to efile 2011 taxes The remaining $17 ($. How to efile 2011 taxes 50 × 34), based on the weight, is not deductible. How to efile 2011 taxes Taxes and Fees You Cannot Deduct Many federal, state, and local government taxes are not deductible because they do not fall within the categories discussed earlier. How to efile 2011 taxes Other taxes and fees, such as federal income taxes, are not deductible because the tax law specifically prohibits a deduction for them. How to efile 2011 taxes See Table 22-1. How to efile 2011 taxes Taxes and fees that are generally not deductible include the following items. How to efile 2011 taxes Employment taxes. How to efile 2011 taxes This includes social security, Medicare, and railroad retirement taxes withheld from your pay. How to efile 2011 taxes However, one-half of self-employment tax you pay is deductible. How to efile 2011 taxes In addition, the social security and other employment taxes you pay on the wages of a household worker may be included in medical expenses that you can deduct or child care expenses that allow you to claim the child and dependent care credit. How to efile 2011 taxes For more information, see chapters 21 and 32. How to efile 2011 taxes Estate, inheritance, legacy, or succession taxes. How to efile 2011 taxes However, you can deduct the estate tax attributable to income in respect of a decedent if you, as a beneficiary, must include that income in your gross income. How to efile 2011 taxes In that case, deduct the estate tax as a miscellaneous deduction that is not subject to the 2%-of-adjusted-gross-income limit. How to efile 2011 taxes For more information, see Publication 559, Survivors, Executors, and Administrators. How to efile 2011 taxes Federal income taxes. How to efile 2011 taxes This includes income taxes withheld from your pay. How to efile 2011 taxes Fines and penalties. How to efile 2011 taxes You cannot deduct fines and penalties paid to a government for violation of any law, including related amounts forfeited as collateral deposits. How to efile 2011 taxes Gift taxes. How to efile 2011 taxes License fees. How to efile 2011 taxes You cannot deduct license fees for personal purposes (such as marriage, driver's, and dog license fees). How to efile 2011 taxes Per capita taxes. How to efile 2011 taxes You cannot deduct state or local per capita taxes. How to efile 2011 taxes Many taxes and fees other than those listed above are also nondeductible, unless they are ordinary and necessary expenses of a business or income producing activity. How to efile 2011 taxes For other nondeductible items, see Real Estate-Related Items You Cannot Deduct , earlier. How to efile 2011 taxes Where To Deduct You deduct taxes on the following schedules. How to efile 2011 taxes State and local income taxes. How to efile 2011 taxes    These taxes are deducted on Schedule A (Form 1040), line 5, even if your only source of income is from business, rents, or royalties. How to efile 2011 taxes Check box a on line 5. How to efile 2011 taxes General sales taxes. How to efile 2011 taxes   Sales taxes are deducted on Schedule A (Form 1040), line 5. How to efile 2011 taxes You must check box b on line 5. How to efile 2011 taxes If you elect to deduct sales taxes, you cannot deduct state and local income taxes on Schedule A (Form 1040), line 5, box a. How to efile 2011 taxes Foreign income taxes. How to efile 2011 taxes   Generally, income taxes you pay to a foreign country or U. How to efile 2011 taxes S. How to efile 2011 taxes possession can be claimed as an itemized deduction on Schedule A (Form 1040), line 8, or as a credit against your U. How to efile 2011 taxes S. How to efile 2011 taxes income tax on Form 1040, line 47. How to efile 2011 taxes To claim the credit, you may have to complete and attach Form 1116. How to efile 2011 taxes For more information, see chapter 37, the Form 1040 instructions, or Publication 514. How to efile 2011 taxes Real estate taxes and personal property taxes. How to efile 2011 taxes    Real estate and personal property taxes are deducted on Schedule A (Form 1040), lines 6 and 7, respectively, unless they are paid on property used in your business, in which case they are deducted on Schedule C, Schedule C-EZ, or Schedule F (Form 1040). How to efile 2011 taxes Taxes on property that produces rent or royalty income are deducted on Schedule E (Form 1040). How to efile 2011 taxes Self-employment tax. How to efile 2011 taxes    Deduct one-half of your self-employment tax on Form 1040, line 27. How to efile 2011 taxes Other taxes. How to efile 2011 taxes    All other deductible taxes are deducted on Schedule A (Form 1040), line 8. 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