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Irs 2012 Tax Return

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Irs 2012 Tax Return

Irs 2012 tax return Publication 901 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. Irs 2012 tax return Tax questions. Irs 2012 tax return Obtaining copies of treaties. Irs 2012 tax return Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 901, such as treaties effective after it was published, go to www. Irs 2012 tax return irs. Irs 2012 tax return gov/pub901. Irs 2012 tax return Reminders Disclosure of a treaty-based position that reduces your tax. Irs 2012 tax return  If you take the position that any U. Irs 2012 tax return S. Irs 2012 tax return tax is overruled or otherwise reduced by a U. Irs 2012 tax return S. Irs 2012 tax return treaty (a treaty-based position), you generally must disclose that position on your affected return. Irs 2012 tax return See Application of Treaties, later. Irs 2012 tax return U. Irs 2012 tax return S. Irs 2012 tax return –U. Irs 2012 tax return S. Irs 2012 tax return S. Irs 2012 tax return R. Irs 2012 tax return income tax treaty. Irs 2012 tax return  The U. Irs 2012 tax return S. Irs 2012 tax return –U. Irs 2012 tax return S. Irs 2012 tax return S. Irs 2012 tax return R. Irs 2012 tax return income tax treaty remains in effect for the following members of the Commonwealth of Independent States: Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Irs 2012 tax return That treaty will remain in effect until new treaties with these individual countries are negotiated and ratified. Irs 2012 tax return Provisions of the U. Irs 2012 tax return S. Irs 2012 tax return –U. Irs 2012 tax return S. Irs 2012 tax return S. Irs 2012 tax return R. Irs 2012 tax return income tax treaty are discussed in this publication under Commonwealth of Independent States. Irs 2012 tax return U. Irs 2012 tax return S. Irs 2012 tax return –China income tax treaty. Irs 2012 tax return  The U. Irs 2012 tax return S. Irs 2012 tax return –China income tax treaty does not apply to Hong Kong. Irs 2012 tax return Introduction This publication will tell you whether a tax treaty between the United States and a particular country offers a reduced rate of, or possibly a complete exemption from, U. Irs 2012 tax return S. Irs 2012 tax return income tax for residents of that particular country. Irs 2012 tax return Tables in the back of this publication show the countries that have income tax treaties with the United States, the tax rates on different kinds of income, and the kinds of income that are exempt from tax. Irs 2012 tax return You should use this publication only for quick reference. Irs 2012 tax return It is not a complete guide to all provisions of every income tax treaty. Irs 2012 tax return Comments and suggestions. Irs 2012 tax return   We welcome your comments about this publication and your suggestions for future editions. Irs 2012 tax return   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Irs 2012 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs 2012 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs 2012 tax return   You can email us at taxforms@irs. Irs 2012 tax return gov. Irs 2012 tax return Please put “Publications Comment” on the subject line. Irs 2012 tax return You can also send us comments from www. Irs 2012 tax return irs. Irs 2012 tax return gov/formspubs. Irs 2012 tax return Select “Comment on Tax Forms and Publications” under “Information About. Irs 2012 tax return ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Irs 2012 tax return Ordering forms and publications. Irs 2012 tax return   Visit www. Irs 2012 tax return irs. Irs 2012 tax return gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Irs 2012 tax return Internal Revenue Service 1201 N. Irs 2012 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs 2012 tax return   If you have a tax question, check the information available on IRS. Irs 2012 tax return gov or call 1-800-829-1040. Irs 2012 tax return We cannot answer tax questions sent to either of the above addresses. Irs 2012 tax return Obtaining copies of treaties. Irs 2012 tax return   You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. Irs 2012 tax return   You can obtain the text of most of the treaties at www. Irs 2012 tax return irs. Irs 2012 tax return gov/businesses/international. Irs 2012 tax return You can also obtain the text of most of the treaties at the following address: Department of the Treasury Office of Public Correspondence 1500 Pennsylvania Ave. Irs 2012 tax return NW — Rm. Irs 2012 tax return 3419 Washington, D. Irs 2012 tax return C. Irs 2012 tax return 20220 If you have specific questions about a treaty, you can get this information from most Internal Revenue Service offices or from: Internal Revenue Service International Section Philadelphia, PA 19255-0725 Useful Items - You may want to see: Publication 519 U. Irs 2012 tax return S. Irs 2012 tax return Tax Guide for Aliens 597 Information on the United States–Canada Income Tax Treaty Form (and Instructions) 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) See How To Get Tax Help near the end of this publication for information about getting these publications and forms. 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The Irs 2012 Tax Return

Irs 2012 tax return Publication 600 - Main Contents Table of Contents Actual Expenses Optional Sales Tax Tables Instructions for the State and Local General Sales Tax Deduction WorksheetWhat if you lived in more than one state? What if you lived in more than one locality? What if your local general sales tax rate changed during 2006? What if you lived in more than one locality in the same state during 2006? Actual Expenses Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) you paid in 2006 if the tax rate was the same as the general sales tax rate. Irs 2012 tax return 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. Irs 2012 tax return 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. Irs 2012 tax return Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Irs 2012 tax return Also include any state and local general sales taxes paid for a leased motor vehicle. Irs 2012 tax return Do not include sales taxes paid on items used in your trade or business. Irs 2012 tax return To deduct your actual expenses, enter the amount on Schedule A, line 5, and enter “ST” on the dotted line to the left of the line 5 entry space. Irs 2012 tax return You must keep your actual receipts showing general sales taxes paid to use this method. Irs 2012 tax return Refund of general sales taxes. Irs 2012 tax return   If you received a refund of state or local general sales taxes in 2006 for amounts paid in 2006, reduce your actual 2006 state and local general sales taxes by this amount. Irs 2012 tax return If you received a refund of state or local general sales taxes in 2006 for prior year purchases, do not reduce your 2006 state and local general sales taxes by this amount. Irs 2012 tax return But if you deducted your actual state and local general sales taxes in the earlier year and the deduction reduced your tax, you may have to include the refund in income on Form 1040, line 21. Irs 2012 tax return See Recoveries in Pub. Irs 2012 tax return 525 for details. Irs 2012 tax return Optional Sales Tax Tables Instead of using your actual expenses, you can use the tables on pages 5 through 7 to figure your state and local general sales tax deduction. Irs 2012 tax return You may also be able to add the state and local general sales taxes paid on certain specified items. Irs 2012 tax return To figure your state and local general sales tax deduction using the tables, complete the worksheet below. Irs 2012 tax return If your filing status is married filing separately, both you and your spouse elect to deduct sales taxes, and your spouse elects to use the optional sales tax tables, you also must use the tables to figure your state and local general sales tax deduction. Irs 2012 tax return State and Local General Sales Tax Deduction Worksheet (See the instructions that begin on page 3. Irs 2012 tax return ) Before you begin: See the instructions for line 1 on page 3 if: You lived in more than one state during 2006, or You had any nontaxable income in 2006. Irs 2012 tax return   1. Irs 2012 tax return Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the instructions) 1. Irs 2012 tax return $     Next. Irs 2012 tax return If, for all of 2006, you lived only in Connecticut, the District of Columbia, Hawaii, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Jersey, Rhode Island, Virginia, or West Virginia, skip lines 2 through 5, enter -0- on line 6, and go to line 7. Irs 2012 tax return Otherwise, go to line 2       2. Irs 2012 tax return Did you live in Alaska, Arizona, Arkansas (Texarkana only), California (Los Angeles County only), Colorado, Georgia, Illinois, Louisiana, New York State, or North Carolina in 2006?         No. Irs 2012 tax return Enter -0-                   Yes. Irs 2012 tax return Enter your local general sales taxes from the applicable table on page 7 (see page 3 of the instructions)     2. Irs 2012 tax return $       3. Irs 2012 tax return Did your locality impose a local general sales tax in 2006? Residents of California, Nevada, and Texarkana, Arkansas, see page 3 of the instructions             No. Irs 2012 tax return Skip lines 3 through 5, enter -0- on line 6, and go to line 7             Yes. Irs 2012 tax return Enter your local general sales tax rate, but omit the percentage sign. Irs 2012 tax return For example, if your local general sales tax rate was 2. Irs 2012 tax return 5%, enter 2. Irs 2012 tax return 5. Irs 2012 tax return If your local general sales tax rate changed or you lived in more than one locality in the same state during 2006, see page 3 of the instructions. Irs 2012 tax return (If you do not know your local general sales tax rate, contact your local government. Irs 2012 tax return ) 3. Irs 2012 tax return . Irs 2012 tax return       4. Irs 2012 tax return Did you enter -0- on line 2 above?             No. Irs 2012 tax return Skip lines 4 and 5 and go to line 6             Yes. Irs 2012 tax return Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. Irs 2012 tax return For example, if your state general sales tax rate is 6%, enter 6. Irs 2012 tax return 0 4. Irs 2012 tax return . Irs 2012 tax return       5. Irs 2012 tax return Divide line 3 by line 4. Irs 2012 tax return Enter the result as a decimal (rounded to at least three places) 5. Irs 2012 tax return . Irs 2012 tax return       6. Irs 2012 tax return Did you enter -0- on line 2 above?             No. Irs 2012 tax return Multiply line 2 by line 3   6. Irs 2012 tax return $     Yes. Irs 2012 tax return Multiply line 1 by line 5. Irs 2012 tax return If you lived in more than one locality in the same state during 2006, see page 4 of the instructions           7. Irs 2012 tax return Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the instructions) 7. Irs 2012 tax return $   8. Irs 2012 tax return Deduction for general sales taxes. Irs 2012 tax return Add lines 1, 6, and 7. Irs 2012 tax return Enter the result here and the total from all your state and local general sales tax deduction worksheets, if you completed more than one, on Schedule A, line 5. Irs 2012 tax return Be sure to enter “ST” on the dotted line to the left of the entry space 8. Irs 2012 tax return $     Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. Irs 2012 tax return    If you lived in the same state for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional state sales tax table for your state on page 5 or 6. Irs 2012 tax return Read down the “At least-But less than” columns for your state and find the line that includes your 2006 income. Irs 2012 tax return If married filing separately, do not include your spouse's income. Irs 2012 tax return Your 2006 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. Irs 2012 tax return Tax-exempt interest. Irs 2012 tax return Veterans' benefits. Irs 2012 tax return Nontaxable combat pay. Irs 2012 tax return Workers' compensation. Irs 2012 tax return Nontaxable part of social security and railroad retirement benefits. Irs 2012 tax return Nontaxable part of IRA, pension, or annuity distributions. Irs 2012 tax return Do not include rollovers. Irs 2012 tax return Public assistance payments. Irs 2012 tax return The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Irs 2012 tax return Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Irs 2012 tax return What if you lived in more than one state?    If you lived in more than one state during 2006, look up the table amount for each state using the above rules. Irs 2012 tax return If there is no table for your state, the table amount is considered to be zero. Irs 2012 tax return Multiply the table amount for each state you lived in by a fraction. Irs 2012 tax return The numerator of the fraction is the number of days you lived in the state during 2006 and the denominator is the total number of days in the year (365). Irs 2012 tax return Enter the total of the prorated table amounts for each state on line 1. Irs 2012 tax return However, if you also lived in a locality during 2006 that imposed a local general sales tax, do not enter the total on line 1. Irs 2012 tax return Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. Irs 2012 tax return Example. Irs 2012 tax return You lived in State A from January 1 through August 31, 2006 (243 days), and in State B from September 1 through December 31, 2006 (122 days). Irs 2012 tax return The table amount for State A is $500. Irs 2012 tax return The table amount for State B is $400. Irs 2012 tax return You would figure your state general sales tax as follows. Irs 2012 tax return State A: $500 x 243/365 = $333   State B: $400 x 122/365 = 134   Total = $467   If none of the localities in which you lived during 2006 imposed a local general sales tax, enter $467 on line 1 of your worksheet. Irs 2012 tax return Otherwise, complete a separate worksheet for State A and State B. Irs 2012 tax return Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. Irs 2012 tax return Line 2. Irs 2012 tax return   If you checked the “No” box, enter -0- on line 2, and go to line 3. Irs 2012 tax return If you checked the “Yes” box and lived in the same locality for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional local sales tax table for your locality on page 7. Irs 2012 tax return Read down the “At least-But less than” columns for your locality and find the line that includes your 2006 income. Irs 2012 tax return See the line 1 instructions on this page to figure your 2006 income. Irs 2012 tax return The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Irs 2012 tax return Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Irs 2012 tax return What if you lived in more than one locality?   If you lived in more than one locality during 2006, look up the table amount for each locality using the above rules. Irs 2012 tax return If there is no table for your locality, the table amount is considered to be zero. Irs 2012 tax return Multiply the table amount for each locality you lived in by a fraction. Irs 2012 tax return The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). Irs 2012 tax return If you lived in more than one locality in the same state and the local general sales tax rate was the same for each locality, enter the total of the prorated table amounts for each locality in that state on line 2. Irs 2012 tax return Otherwise, complete a separate worksheet for lines 2 through 6 for each locality and enter each prorated table amount on line 2 of the applicable worksheet. Irs 2012 tax return Example. Irs 2012 tax return You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). Irs 2012 tax return The table amount for Locality 1 is $100. Irs 2012 tax return The table amount for Locality 2 is $150. Irs 2012 tax return You would figure the amount to enter on line 2 as follows. Irs 2012 tax return Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. Irs 2012 tax return Locality 1: $100 x 243/365 = $67   Locality 2: $150 x 122/365 = 50   Total = $117   Line 3. Irs 2012 tax return   If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7. Irs 2012 tax return 25%. Irs 2012 tax return Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7. Irs 2012 tax return 25%. Irs 2012 tax return   If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6. Irs 2012 tax return 5%. Irs 2012 tax return Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6. Irs 2012 tax return 5%. Irs 2012 tax return   If you lived in Texarkana, Arkansas, check the “Yes” box and enter “4. Irs 2012 tax return 0” on line 3. Irs 2012 tax return Your local general sales tax rate of 4. Irs 2012 tax return 0% includes the additional 1. Irs 2012 tax return 0% Arkansas state sales tax rate for Texarkana and the 1. Irs 2012 tax return 5% sales tax rate for Miller County. Irs 2012 tax return What if your local general sales tax rate changed during 2006?    If you checked the “Yes” box and your local general sales tax rate changed during 2006, figure the rate to enter on line 3 as follows. Irs 2012 tax return Multiply each tax rate for the period it was in effect by a fraction. Irs 2012 tax return The numerator of the fraction is the number of days the rate was in effect during 2006 and the denominator is the total number of days in the year (365). Irs 2012 tax return Enter the total of the prorated tax rates on line 3. Irs 2012 tax return Example. Irs 2012 tax return Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2006 (273 days). Irs 2012 tax return The rate increased to 1. Irs 2012 tax return 75% for the period from October 1 through December 31, 2006 (92 days). Irs 2012 tax return You would enter “1. Irs 2012 tax return 189” on line 3, figured as follows. Irs 2012 tax return January 1 - September 30: 1. Irs 2012 tax return 00 x 273/365 = 0. Irs 2012 tax return 748   October 1 - December 31: 1. Irs 2012 tax return 75 x 92/365 = 0. Irs 2012 tax return 441   Total = 1. Irs 2012 tax return 189   What if you lived in more than one locality in the same state during 2006?    Complete a separate worksheet for lines 2 through 6 for each locality in your state if you lived in more than one locality in the same state during 2006 and either of the following applies. Irs 2012 tax return Each locality did not have the same local general sales tax rate. Irs 2012 tax return You lived in Texarkana, AR, or Los Angeles County, CA. Irs 2012 tax return   To figure the amount to enter on line 3 of the worksheet for each locality in which you lived (except a locality for which you used the table on page 7 to figure your local general sales tax deduction), multiply the local general sales tax rate by a fraction. Irs 2012 tax return The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). Irs 2012 tax return Example. Irs 2012 tax return You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). Irs 2012 tax return The local general sales tax rate for Locality 1 is 1%. Irs 2012 tax return The rate for Locality 2 is 1. Irs 2012 tax return 75%. Irs 2012 tax return You would enter “0. Irs 2012 tax return 666” on line 3 for the Locality 1 worksheet and “0. Irs 2012 tax return 585” for the Locality 2 worksheet, figured as follows. Irs 2012 tax return Locality 1: 1. Irs 2012 tax return 00 x 243/365 = 0. Irs 2012 tax return 666   Locality 2: 1. Irs 2012 tax return 75 x 122/365 = 0. Irs 2012 tax return 585   Line 6. Irs 2012 tax return   If you lived in more than one locality in the same state during 2006, you should have completed line 1 only on the first worksheet for that state and separate worksheets for lines 2 through 6 for any other locality within that state in which you lived during 2006. Irs 2012 tax return If you checked the “Yes” box on line 6 of any of those worksheets, multiply line 5 of that worksheet by the amount that you entered on line 1 for that state on the first worksheet. Irs 2012 tax return Line 7. Irs 2012 tax return    Enter on line 7 any state and local general sales taxes paid on the following specified items. Irs 2012 tax return If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. Irs 2012 tax return A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). Irs 2012 tax return Also include any state and local general sales taxes paid for a leased motor vehicle. Irs 2012 tax return If the state sales tax rate on these items is higher than the general sales tax rate, only include the amount of tax you would have paid at the general sales tax rate. Irs 2012 tax return An aircraft or boat, if the tax rate was the same as the general sales tax rate. Irs 2012 tax return A home (including a mobile home or prefabricated home) or substantial addition to or major renovation of a home, but only if the tax rate was the same as the general sales tax rate and any of the following applies. Irs 2012 tax return Your state or locality imposes a general sales tax directly on the sale of a home or on the cost of a substantial addition or major renovation. Irs 2012 tax return You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. Irs 2012 tax return Under your state law, your contractor is considered your agent in the construction of the home or substantial addition or the performance of a major renovation. Irs 2012 tax return The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. Irs 2012 tax return In this case, you will be considered to have purchased any items subject to a sales tax and to have paid the sales tax directly. Irs 2012 tax return   Do not include sales taxes paid on items used in your trade or business. Irs 2012 tax return If you received a refund of state or local general sales taxes in 2006, see Refund of general sales taxes on page 1. Irs 2012 tax return Prev  Up  Next   Home   More Online Publications