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How To File Just State Taxes

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How To File Just State Taxes

How to file just state taxes 22. How to file just state taxes   Taxes Table of Contents IntroductionIndian tribal government. How to file just state 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 file just state taxes Real Estate TaxesReal estate taxes for prior years. How to file just state taxes Examples. How to file just state taxes Form 1099-S. How to file just state 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 file just state taxes It also explains which taxes you can deduct on other schedules or forms and which taxes you cannot deduct. How to file just state taxes This chapter covers the following topics. How to file just state taxes Income taxes (federal, state, local, and foreign). How to file just state taxes General sales taxes (state and local). How to file just state taxes Real estate taxes (state, local, and foreign). How to file just state taxes Personal property taxes (state and local). How to file just state taxes Taxes and fees you cannot deduct. How to file just state taxes Use Table 22-1 as a guide to determine which taxes you can deduct. How to file just state taxes The end of the chapter contains a section that explains which forms you use to deduct different types of taxes. How to file just state taxes Business taxes. How to file just state 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 file just state taxes For information on these taxes, see Publication 535, Business Expenses. How to file just state taxes State or local taxes. How to file just state taxes   These are taxes imposed by the 50 states, U. How to file just state taxes S. How to file just state taxes possessions, or any of their political subdivisions (such as a county or city), or by the District of Columbia. How to file just state taxes Indian tribal government. How to file just state 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 file just state 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 file just state taxes General sales taxes. How to file just state taxes   These are taxes imposed at one rate on retail sales of a broad range of classes of items. How to file just state taxes Foreign taxes. How to file just state taxes   These are taxes imposed by a foreign country or any of its political subdivisions. How to file just state 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 file just state taxes The tax must be imposed on you. How to file just state taxes You must pay the tax during your tax year. How to file just state taxes The tax must be imposed on you. How to file just state taxes   In general, you can deduct only taxes imposed on you. How to file just state taxes   Generally, you can deduct property taxes only if you are an owner of the property. How to file just state 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 file just state taxes You must pay the tax during your tax year. How to file just state taxes   If you are a cash basis taxpayer, you can deduct only those taxes you actually paid during your tax year. How to file just state 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 file just state 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 file just state 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 file just state taxes See Publication 538, Accounting Periods and Methods, for details. How to file just state taxes    If you use an accrual method of accounting, see Publication 538 for more information. How to file just state 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 file just state taxes State and Local Income Taxes You can deduct state and local income taxes. How to file just state taxes However, you can elect to deduct state and local general sales taxes instead of state and local income taxes. How to file just state taxes See General Sales Taxes , later. How to file just state taxes Exception. How to file just state 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 file just state 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 file just state taxes What To Deduct Your deduction may be for withheld taxes, estimated tax payments, or other tax payments as follows. How to file just state taxes Withheld taxes. How to file just state taxes   You can deduct state and local income taxes withheld from your salary in the year they are withheld. How to file just state taxes Your Form(s) W-2 will show these amounts. How to file just state taxes Forms W-2G, 1099-G, 1099-R, and 1099-MISC may also show state and local income taxes withheld. How to file just state taxes Estimated tax payments. How to file just state taxes   You can deduct estimated tax payments you made during the year to a state or local government. How to file just state taxes However, you must have a reasonable basis for making the estimated tax payments. How to file just state 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 file just state taxes For example, you made an estimated state income tax payment. How to file just state 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 file just state 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 file just state taxes Refund applied to taxes. How to file just state 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 file just state taxes    Do not reduce your deduction by either of the following items. How to file just state taxes Any state or local income tax refund (or credit) you expect to receive for 2013. How to file just state taxes Any refund of (or credit for) prior-year state and local income taxes you actually received in 2013. How to file just state taxes   However, part or all of this refund (or credit) may be taxable. How to file just state taxes See Refund (or credit) of state or local income taxes , later. How to file just state taxes Separate federal returns. How to file just state 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 file just state taxes Joint state and local returns. How to file just state 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 file just state 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 file just state taxes However, you cannot deduct more than the amount you actually paid during the year. How to file just state 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 file just state taxes If so, you and your spouse can deduct on your separate federal returns the amount you each actually paid. How to file just state taxes Joint federal return. How to file just state 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 file just state taxes Contributions to state benefit funds. How to file just state 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 file just state taxes For example, certain states require employees to make contributions to state funds providing disability or unemployment insurance benefits. How to file just state 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 file just state taxes Alaska Unemployment Compensation Fund. How to file just state taxes California Nonoccupational Disability Benefit Fund. How to file just state taxes New Jersey Nonoccupational Disability Benefit Fund. How to file just state taxes New Jersey Unemployment Compensation Fund. How to file just state taxes New York Nonoccupational Disability Benefit Fund. How to file just state taxes Pennsylvania Unemployment Compensation Fund. How to file just state taxes Rhode Island Temporary Disability Benefit Fund. How to file just state taxes Washington State Supplemental Workmen's Compensation Fund. How to file just state taxes    Employee contributions to private or voluntary disability plans are not deductible. How to file just state taxes Refund (or credit) of state or local income taxes. How to file just state 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 file just state 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 file just state taxes If you did not itemize your deductions in the previous year, do not include the refund in income. How to file just state 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 file just state taxes For a discussion of how much to include, see Recoveries in chapter 12. How to file just state 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 file just state taxes S. How to file just state taxes possession. How to file just state taxes However, you cannot take a deduction or credit for foreign income taxes paid on income that is exempt from U. How to file just state taxes S. How to file just state taxes tax under the foreign earned income exclusion or the foreign housing exclusion. How to file just state taxes For information on these exclusions, see Publication 54, Tax Guide for U. How to file just state taxes S. How to file just state taxes Citizens and Resident Aliens Abroad. How to file just state taxes For information on the foreign tax credit, see Publication 514. How to file just state 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 file just state taxes You can use either your actual expenses or the state and local sales tax tables to figure your sales tax deduction. How to file just state taxes Actual expenses. How to file just state 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 file just state 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 file just state 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 file just state taxes If you use the actual expenses method, you must have receipts to show the general sales taxes paid. How to file just state taxes Do not include sales taxes paid on items used in your trade or business. How to file just state taxes Motor vehicles. How to file just state 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 file just state taxes This also includes sales taxes on a leased motor vehicle, but not on vehicles used in your trade or business. How to file just state taxes Optional sales tax tables. How to file just state 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 file just state taxes You may also be able to add the state and local general sales taxes paid on certain specified items. How to file just state 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 file just state taxes Your income is your adjusted gross income plus any nontaxable items such as the following. How to file just state taxes Tax-exempt interest. How to file just state taxes Veterans' benefits. How to file just state taxes Nontaxable combat pay. How to file just state taxes Workers' compensation. How to file just state taxes Nontaxable part of social security and railroad retirement benefits. How to file just state taxes Nontaxable part of IRA, pension, or annuity distributions, excluding rollovers. How to file just state taxes Public assistance payments. How to file just state 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 file just state taxes See the Instructions for Schedule A (Form 1040), line 5, for details. How to file just state 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 file just state 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 file just state 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 file just state 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 file just state taxes For more information about taxes and charges that are not deductible, see Real Estate-Related Items You Cannot Deduct , later. How to file just state taxes Tenant-shareholders in a cooperative housing corporation. How to file just state 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 file just state taxes The corporation should provide you with a statement showing your share of the taxes. How to file just state taxes For more information, see Special Rules for Cooperatives in Publication 530. How to file just state taxes Division of real estate taxes between buyers and sellers. How to file just state 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 file just state 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 file just state taxes The seller is treated as paying the taxes up to, but not including, the date of sale. How to file just state taxes The buyer is treated as paying the taxes beginning with the date of sale. How to file just state taxes This applies regardless of the lien dates under local law. How to file just state taxes Generally, this information is included on the settlement statement provided at the closing. How to file just state 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 file just state 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 file just state taxes However, you must also include the amount of that tax in the selling price of the property. How to file just state taxes The buyer must include the same amount in his or her cost of the property. How to file just state taxes   You figure your deduction for taxes on each property bought or sold during the real property tax year as follows. How to file just state taxes Worksheet 22-1. How to file just state taxes Figuring Your Real Estate Tax Deduction 1. How to file just state taxes Enter the total real estate taxes for the real property tax year   2. How to file just state taxes Enter the number of days in the real property tax year that you owned the property   3. How to file just state taxes Divide line 2 by 365 (for leap years, divide line 2 by 366) . How to file just state taxes 4. How to file just state taxes Multiply line 1 by line 3. How to file just state taxes This is your deduction. How to file just state taxes Enter it on Schedule A (Form 1040), line 6   Note. How to file just state taxes Repeat steps 1 through 4 for each property you bought or sold during the real property tax year. How to file just state taxes Your total deduction is the sum of the line 4 amounts for all of the properties. How to file just state taxes Real estate taxes for prior years. How to file just state 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 file just state taxes Even if the buyer agrees to pay the delinquent taxes, the buyer cannot deduct them. How to file just state taxes The buyer must add them to the cost of the property. How to file just state taxes The seller can deduct these taxes paid by the buyer. How to file just state taxes However, the seller must include them in the selling price. How to file just state taxes Examples. How to file just state taxes   The following examples illustrate how real estate taxes are divided between buyer and seller. How to file just state taxes Example 1. How to file just state 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 file just state taxes The tax on their old home, sold on May 7, was $620. How to file just state taxes The tax on their new home, bought on May 3, was $732. How to file just state 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 file just state 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 file just state 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 file just state taxes They figure their deduction for taxes on their old home as follows. How to file just state taxes Worksheet 22-1. How to file just state taxes Figuring Your Real Estate Tax Deduction — Taxes on Old Home 1. How to file just state taxes Enter the total real estate taxes for the real property tax year $620 2. How to file just state taxes Enter the number of days in the real property tax year that you owned the property 126 3. How to file just state taxes Divide line 2 by 365 (for leap years, divide line 2 by 366) . How to file just state taxes 3452 4. How to file just state taxes Multiply line 1 by line 3. How to file just state taxes This is your deduction. How to file just state 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 file just state taxes (The buyers add the $214 to their cost of the home. How to file just state 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 file just state taxes They figure their deduction for taxes on their new home as follows. How to file just state taxes Worksheet 22-1. How to file just state taxes Figuring Your Real Estate Tax Deduction — Taxes on New Home 1. How to file just state taxes Enter the total real estate taxes for the real property tax year $732 2. How to file just state taxes Enter the number of days in the real property tax year that you owned the property 243 3. How to file just state taxes Divide line 2 by 365 (for leap years, divide line 2 by 366) . How to file just state taxes 6658 4. How to file just state taxes Multiply line 1 by line 3. How to file just state taxes This is your deduction. How to file just state 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 file just state taxes (The sellers add this $245 to their selling price and deduct the $245 as a real estate tax. How to file just state 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 file just state taxes They will enter this amount on Schedule A (Form 1040), line 6. How to file just state taxes Example 2. How to file just state taxes George and Helen Brown bought a new home on May 3, 2013. How to file just state taxes Their real property tax year for the new home is the calendar year. How to file just state taxes Real estate taxes for 2012 were assessed in their state on January 1, 2013. How to file just state taxes The taxes became due on May 31, 2013, and October 31, 2013. How to file just state taxes The Browns agreed to pay all taxes due after the date of purchase. How to file just state taxes Real estate taxes for 2012 were $680. How to file just state taxes They paid $340 on May 31, 2013, and $340 on October 31, 2013. How to file just state taxes These taxes were for the 2012 real property tax year. How to file just state taxes The Browns cannot deduct them since they did not own the property until 2013. How to file just state taxes Instead, they must add $680 to the cost of their new home. How to file just state taxes In January 2014, the Browns receive their 2013 property tax statement for $752, which they will pay in 2014. How to file just state taxes The Browns owned their new home during the 2013 real property tax year for 243 days (May 3 to December 31). How to file just state taxes They will figure their 2014 deduction for taxes as follows. How to file just state taxes Worksheet 22-1. How to file just state taxes Figuring Your Real Estate Tax Deduction — Taxes on New Home 1. How to file just state taxes Enter the total real estate taxes for the real property tax year $752 2. How to file just state taxes Enter the number of days in the real property tax year that you owned the property 243 3. How to file just state taxes Divide line 2 by 365 (for leap years, divide line 2 by 366) . How to file just state taxes 6658 4. How to file just state taxes Multiply line 1 by line 3. How to file just state taxes This is your deduction. How to file just state 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 file just state 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 file just state 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 file just state 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 file just state taxes The seller should contact the Browns in January 2014 to find out how much real estate tax is due for 2013. How to file just state taxes Form 1099-S. How to file just state 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 file just state 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 file just state 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 file just state 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 file just state 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 file just state taxes See Refund (or rebate) , later. How to file just state taxes Taxes placed in escrow. How to file just state 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 file just state taxes You can deduct only the real estate tax that the third party actually paid to the taxing authority. How to file just state 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 file just state taxes Tenants by the entirety. How to file just state 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 file just state taxes Divorced individuals. How to file just state 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 file just state taxes See Taxes and insurance in chapter 18 for more information. How to file just state taxes Ministers' and military housing allowances. How to file just state 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 file just state taxes Refund (or rebate). How to file just state 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 file just state 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 file just state 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 file just state taxes For more information, see Recoveries in chapter 12. How to file just state taxes Table 22-1. How to file just state 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 file just state 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 file just state taxes     Fines and penalties. How to file just state taxes Income Taxes State and local income taxes. How to file just state taxes Federal income taxes. How to file just state taxes   Foreign income taxes. How to file just state taxes     Employee contributions to state funds listed under Contributions to state benefit funds . How to file just state taxes Employee contributions to private or voluntary disability plans. How to file just state taxes     State and local general sales taxes if you choose to deduct state and local income taxes. How to file just state taxes General Sales Taxes State and local general sales taxes, including compensating use taxes. How to file just state taxes State and local income taxes if you choose to deduct state and local general sales taxes. How to file just state taxes Other Taxes Taxes that are expenses of your trade or business. How to file just state taxes Federal excise taxes, such as tax on gasoline, that are not expenses of your trade or business or of producing income. How to file just state taxes   Taxes on property producing rent or royalty income. How to file just state taxes Per capita taxes. How to file just state taxes   Occupational taxes. How to file just state taxes See chapter 28. How to file just state taxes     One-half of self-employment tax paid. How to file just state taxes   Personal Property Taxes State and local personal property taxes. How to file just state taxes Customs duties that are not expenses of your trade or business or of producing income. How to file just state taxes Real Estate Taxes State and local real estate taxes. How to file just state taxes Real estate taxes that are treated as imposed on someone else (see Division of real estate taxes between buyers and sellers ). How to file just state taxes   Foreign real estate taxes. How to file just state taxes Taxes for local benefits (with exceptions). How to file just state taxes See Real Estate-Related Items You Cannot Deduct . How to file just state taxes   Tenant's share of real estate taxes paid by  cooperative housing corporation. How to file just state taxes Trash and garbage pickup fees (with exceptions). How to file just state taxes See Real Estate-Related Items You Cannot Deduct . How to file just state taxes     Rent increase due to higher real estate taxes. How to file just state taxes     Homeowners' association charges. How to file just state taxes Real Estate-Related Items You Cannot Deduct Payments for the following items generally are not deductible as real estate taxes. How to file just state taxes Taxes for local benefits. How to file just state taxes Itemized charges for services (such as trash and garbage pickup fees). How to file just state taxes Transfer taxes (or stamp taxes). How to file just state taxes Rent increases due to higher real estate taxes. How to file just state taxes Homeowners' association charges. How to file just state taxes Taxes for local benefits. How to file just state 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 file just state taxes These include assessments for streets, sidewalks, water mains, sewer lines, public parking facilities, and similar improvements. How to file just state taxes You should increase the basis of your property by the amount of the assessment. How to file just state taxes   Local benefit taxes are deductible only if they are for maintenance, repair, or interest charges related to those benefits. How to file just state 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 file just state taxes If you cannot determine what part of the tax is for maintenance, repair, or interest, none of it is deductible. How to file just state taxes    Taxes for local benefits may be included in your real estate tax bill. How to file just state 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 file just state taxes You should use the rules above to determine if the local benefit tax is deductible. How to file just state taxes Contact the taxing authority if you need additional information about a specific charge on your real estate tax bill. How to file just state taxes Itemized charges for services. How to file just state 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 file just state 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 file just state 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 file just state 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 file just state taxes Exception. How to file just state 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 file just state taxes Transfer taxes (or stamp taxes). How to file just state taxes   Transfer taxes and similar taxes and charges on the sale of a personal home are not deductible. How to file just state taxes If they are paid by the seller, they are expenses of the sale and reduce the amount realized on the sale. How to file just state taxes If paid by the buyer, they are included in the cost basis of the property. How to file just state taxes Rent increase due to higher real estate taxes. How to file just state 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 file just state taxes Homeowners' association charges. How to file just state taxes   These charges are not deductible because they are imposed by the homeowners' association, rather than the state or local government. How to file just state 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 file just state 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 file just state 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 file just state taxes If the tax is partly based on value and partly based on other criteria, it may qualify in part. How to file just state taxes Example. How to file just state taxes Your state charges a yearly motor vehicle registration tax of 1% of value plus 50 cents per hundredweight. How to file just state taxes You paid $32 based on the value ($1,500) and weight (3,400 lbs. How to file just state taxes ) of your car. How to file just state taxes You can deduct $15 (1% × $1,500) as a personal property tax because it is based on the value. How to file just state taxes The remaining $17 ($. How to file just state taxes 50 × 34), based on the weight, is not deductible. How to file just state 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 file just state 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 file just state taxes See Table 22-1. How to file just state taxes Taxes and fees that are generally not deductible include the following items. How to file just state taxes Employment taxes. How to file just state taxes This includes social security, Medicare, and railroad retirement taxes withheld from your pay. How to file just state taxes However, one-half of self-employment tax you pay is deductible. How to file just state 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 file just state taxes For more information, see chapters 21 and 32. How to file just state taxes Estate, inheritance, legacy, or succession taxes. How to file just state 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 file just state 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 file just state taxes For more information, see Publication 559, Survivors, Executors, and Administrators. How to file just state taxes Federal income taxes. How to file just state taxes This includes income taxes withheld from your pay. How to file just state taxes Fines and penalties. How to file just state 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 file just state taxes Gift taxes. How to file just state taxes License fees. How to file just state taxes You cannot deduct license fees for personal purposes (such as marriage, driver's, and dog license fees). How to file just state taxes Per capita taxes. How to file just state taxes You cannot deduct state or local per capita taxes. How to file just state 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 file just state taxes For other nondeductible items, see Real Estate-Related Items You Cannot Deduct , earlier. How to file just state taxes Where To Deduct You deduct taxes on the following schedules. How to file just state taxes State and local income taxes. How to file just state 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 file just state taxes Check box a on line 5. How to file just state taxes General sales taxes. How to file just state taxes   Sales taxes are deducted on Schedule A (Form 1040), line 5. How to file just state taxes You must check box b on line 5. How to file just state 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 file just state taxes Foreign income taxes. How to file just state taxes   Generally, income taxes you pay to a foreign country or U. How to file just state taxes S. How to file just state 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 file just state taxes S. How to file just state taxes income tax on Form 1040, line 47. How to file just state taxes To claim the credit, you may have to complete and attach Form 1116. How to file just state taxes For more information, see chapter 37, the Form 1040 instructions, or Publication 514. How to file just state taxes Real estate taxes and personal property taxes. How to file just state 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 file just state taxes Taxes on property that produces rent or royalty income are deducted on Schedule E (Form 1040). How to file just state taxes Self-employment tax. How to file just state taxes    Deduct one-half of your self-employment tax on Form 1040, line 27. How to file just state taxes Other taxes. How to file just state taxes    All other deductible taxes are deducted on Schedule A (Form 1040), line 8. How to file just state taxes Prev  Up  Next   Home   More Online Publications
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