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Irs Efile Form 4868

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Irs Efile Form 4868

Irs efile form 4868 Publication 721 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. Irs efile form 4868 Tax questions. Irs efile form 4868 Useful Items - You may want to see: Reminders Future developments. Irs efile form 4868  For the latest information about developments related to Publication 721, such as legislation enacted after it was published, go to www. Irs efile form 4868 IRS. Irs efile form 4868 gov/pub721. Irs efile form 4868 Phased retirement. Irs efile form 4868   The new phased retirement program was signed into law by the Moving Ahead for Progress in the 21st Century Act and will be available for retirement eligible individuals once the regulations for this program are effective. Irs efile form 4868 This new program will allow eligible employees to begin receiving annuity payments while working part-time. Irs efile form 4868 For more information, go to the Office of Personnel Management (OPM) website at www. Irs efile form 4868 opm. Irs efile form 4868 gov. Irs efile form 4868 Roth Thrift Savings Plan (TSP) balance. Irs efile form 4868  You may be able to contribute to a designated Roth account through the TSP known as the Roth TSP. Irs efile form 4868 Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. Irs efile form 4868 Qualified distributions from a Roth TSP are not included in your income. Irs efile form 4868 See Thrift Savings Plan in Part II for more information. Irs efile form 4868 Rollovers. Irs efile form 4868  You can roll over certain amounts from the CSRS, FERS, or TSP, to a tax-sheltered annuity plan (403(b) plan) or a state or local government section 457 deferred compensation plan. Irs efile form 4868 See Rollover Rules in Part II. Irs efile form 4868 Rollovers by surviving spouse. Irs efile form 4868  You may be able to roll over a distribution you receive as the surviving spouse of a deceased employee or retiree into a qualified retirement plan or an IRA. Irs efile form 4868 See Rollover Rules in Part II. Irs efile form 4868 Thrift Savings Plan (TSP) beneficiary participant accounts. Irs efile form 4868  If you are the spouse beneficiary of a decedent's TSP account, you have the option of leaving the death benefit payment in a TSP account in your own name (a beneficiary participant account). Irs efile form 4868 The amounts in the beneficiary participant account are neither taxable or reportable until you choose to make a withdrawal, or otherwise receive a distribution from the account. Irs efile form 4868 Benefits for public safety officer's survivors. Irs efile form 4868  A survivor annuity received by the spouse, former spouse, or child of a public safety officer killed in the line of duty generally will be excluded from the recipient's income. Irs efile form 4868 For more information, see Dependents of public safety officers in Part IV. Irs efile form 4868 Uniformed services Thrift Savings Plan (TSP) accounts. Irs efile form 4868  If you have a uniformed services TSP account, it may include contributions from combat zone pay. Irs efile form 4868 This pay is tax-exempt and contributions attributable to that pay are tax-exempt when they are distributed from the uniformed services TSP account. Irs efile form 4868 However, any earnings on those contributions are subject to tax when they are distributed. Irs efile form 4868 The statement you receive from the TSP will separately state the total amount of your distribution and the amount of your taxable distribution for the year. Irs efile form 4868 If you have both a civilian and a uniformed services TSP account, you should apply the rules discussed in this publication separately to each account. Irs efile form 4868 You can get more information from the TSP website, www. Irs efile form 4868 tsp. Irs efile form 4868 gov, or the TSP Service Office. Irs efile form 4868 Photographs of missing children. Irs efile form 4868  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs efile form 4868 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs efile form 4868 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Irs efile form 4868 Introduction This publication explains how the federal income tax rules apply to civil service retirement benefits received by retired federal employees (including those disabled) or their survivors. Irs efile form 4868 These benefits are paid primarily under the Civil Service Retirement System (CSRS) or the Federal Employees' Retirement System (FERS). Irs efile form 4868 Tax rules for annuity benefits. Irs efile form 4868   Part of the annuity benefits you receive is a tax-free recovery of your contributions to the CSRS or FERS. Irs efile form 4868 The rest of your benefits are taxable. Irs efile form 4868 If your annuity starting date is after November 18, 1996, you must use the Simplified Method to figure the taxable and tax-free parts. Irs efile form 4868 If your annuity starting date is before November 19, 1996, you generally could have chosen to use the Simplified Method or the General Rule. Irs efile form 4868 See Part II, Rules for Retirees . Irs efile form 4868 Thrift Savings Plan. Irs efile form 4868   The Thrift Savings Plan (TSP) provides federal employees with the same savings and tax benefits that many private employers offer their employees. Irs efile form 4868 This plan is similar to private sector 401(k) plans. Irs efile form 4868 You can defer tax on part of your pay by having it contributed to your traditional balance in the plan. Irs efile form 4868 The contributions and earnings on them are not taxed until they are distributed to you. Irs efile form 4868 Also the TSP offers a Roth TSP option. Irs efile form 4868 Contributions to this type of balance are after tax and qualified distributions from the account are tax free. Irs efile form 4868 See Thrift Savings Plan in Part II. Irs efile form 4868 Comments and suggestions. Irs efile form 4868   We welcome your comments about this publication and your suggestions for future editions. Irs efile form 4868   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs efile form 4868 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs efile form 4868 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs efile form 4868   You can send your comments from www. Irs efile form 4868 irs. Irs efile form 4868 gov/formspubs/. Irs efile form 4868 Click on “More Information” and then on “Comment on Tax Forms and Publications”. Irs efile form 4868   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 efile form 4868 Ordering forms and publications. Irs efile form 4868   Visit www. Irs efile form 4868 irs. Irs efile form 4868 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Irs efile form 4868 Internal Revenue Service 1201 N. Irs efile form 4868 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs efile form 4868   If you have a tax question, check the information available on IRS. Irs efile form 4868 gov or call 1-800-829-1040. Irs efile form 4868 We cannot answer tax questions sent to either of the above addresses. Irs efile form 4868 Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 939 General Rule for Pensions and Annuities Form (and Instructions) CSA 1099R Statement of Annuity Paid CSF 1099R Statement of Survivor Annuity Paid W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Irs efile form 4868 5329 Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts See How To Get Tax Help near the end of this publication for information about getting publications and forms. Irs efile form 4868 Prev  Up  Next   Home   More Online Publications
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"Slamming" occurs when a phone company illegally switches your phone service without your permission. If you notice a different company name on your bill or see phone charges that are higher than normal, take action:

  • Contact the company that slammed you and ask to be switched back to your original company. Tell the company you are exercising your right to refuse to pay any charges.
  • Report the problem to your original company and ask to be enrolled in your previous calling plan. If you're unable to resolve your complaint, contact the FCC.

"Cramming" occurs when companies add charges to your telephone bill without your permission. These charges may be for services such as voice mail, ringtones, or club memberships. You may not notice these monthly charges because they are relatively small, $5 to $30, and look like your regular phone charges.

Take These Steps to Avoid Slammers and Crammers:

  • Block changes to your phone service. Ask your telephone service provider if they offer a blocking service, which usually requires the company to notify you before making any changes to your service.
  • Read the fine print on contest entry forms and coupons. You could be agreeing to switch your phone service or buy optional services.
  • Watch out for impostors. Companies could falsely claim to be your regular phone company and offer some type of discount plan or change in billing. They might also say they are taking a survey or pretend to be a government agency.
  • Beware of "negative option notices". You can be switched or signed up for optional services unless you say "NO" to telemarketers.
  • Examine your telephone bill carefully, including pages that show the details, and look for suspicious charges.

Your phone service cannot be shut off for refusal to pay for unauthorized services. For help, contact your local or state consumer protection agency, state public utilities commission, or the FCC.

Beware: Caller ID Spoofing

Scammers have adopted the practice of Caller ID spoofing to obtain personal information from consumers. In this fraud, someone calls you using a false name and phone number for the Caller ID screen. During the call, the scammer describes an urgent scenario, such as the cancellation of an account. The caller may say you can avoid the cancellation if you provide your bank account or credit card number to pay the company. If you give the sensitive information, he can use it to steal your identity, or use your bank accounts.
You can prevent being a victim of caller ID spoofing. Don’t give out personal information on an incoming call. Hang up and call the customer service phone number printed on your statement, the company’s website or in the phonebook.
Report caller ID spoofers to the Federal Communications Commission online or 1-888-225-5322.

Beware: GPS Enabled Apps on Your Mobile Phone

GPS enabled apps on mobile phones make it easy to share your fun adventures through social media. Some apps let others know your general vicinity, while others allow you to virtually “check in” at your favorite places so that you can earn free merchandise. Beware: this same information in the wrong hands can make you vulnerable to stalking, home burglary, or worse. Take advantage of the privacy settings on these apps and only share your location with people that you know and trust.

The Irs Efile Form 4868

Irs efile form 4868 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 efile form 4868 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 efile form 4868 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 efile form 4868 Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Irs efile form 4868 Also include any state and local general sales taxes paid for a leased motor vehicle. Irs efile form 4868 Do not include sales taxes paid on items used in your trade or business. Irs efile form 4868 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 efile form 4868 You must keep your actual receipts showing general sales taxes paid to use this method. Irs efile form 4868 Refund of general sales taxes. Irs efile form 4868   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 efile form 4868 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 efile form 4868 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 efile form 4868 See Recoveries in Pub. Irs efile form 4868 525 for details. Irs efile form 4868 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 efile form 4868 You may also be able to add the state and local general sales taxes paid on certain specified items. Irs efile form 4868 To figure your state and local general sales tax deduction using the tables, complete the worksheet below. Irs efile form 4868 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 efile form 4868 State and Local General Sales Tax Deduction Worksheet (See the instructions that begin on page 3. Irs efile form 4868 ) 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 efile form 4868   1. Irs efile form 4868 Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the instructions) 1. Irs efile form 4868 $     Next. Irs efile form 4868 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 efile form 4868 Otherwise, go to line 2       2. Irs efile form 4868 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 efile form 4868 Enter -0-                   Yes. Irs efile form 4868 Enter your local general sales taxes from the applicable table on page 7 (see page 3 of the instructions)     2. Irs efile form 4868 $       3. Irs efile form 4868 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 efile form 4868 Skip lines 3 through 5, enter -0- on line 6, and go to line 7             Yes. Irs efile form 4868 Enter your local general sales tax rate, but omit the percentage sign. Irs efile form 4868 For example, if your local general sales tax rate was 2. Irs efile form 4868 5%, enter 2. Irs efile form 4868 5. Irs efile form 4868 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 efile form 4868 (If you do not know your local general sales tax rate, contact your local government. Irs efile form 4868 ) 3. Irs efile form 4868 . Irs efile form 4868       4. Irs efile form 4868 Did you enter -0- on line 2 above?             No. Irs efile form 4868 Skip lines 4 and 5 and go to line 6             Yes. Irs efile form 4868 Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. Irs efile form 4868 For example, if your state general sales tax rate is 6%, enter 6. Irs efile form 4868 0 4. Irs efile form 4868 . Irs efile form 4868       5. Irs efile form 4868 Divide line 3 by line 4. Irs efile form 4868 Enter the result as a decimal (rounded to at least three places) 5. Irs efile form 4868 . Irs efile form 4868       6. Irs efile form 4868 Did you enter -0- on line 2 above?             No. Irs efile form 4868 Multiply line 2 by line 3   6. Irs efile form 4868 $     Yes. Irs efile form 4868 Multiply line 1 by line 5. Irs efile form 4868 If you lived in more than one locality in the same state during 2006, see page 4 of the instructions           7. Irs efile form 4868 Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the instructions) 7. Irs efile form 4868 $   8. Irs efile form 4868 Deduction for general sales taxes. Irs efile form 4868 Add lines 1, 6, and 7. Irs efile form 4868 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 efile form 4868 Be sure to enter “ST” on the dotted line to the left of the entry space 8. Irs efile form 4868 $     Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. Irs efile form 4868    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 efile form 4868 Read down the “At least-But less than” columns for your state and find the line that includes your 2006 income. Irs efile form 4868 If married filing separately, do not include your spouse's income. Irs efile form 4868 Your 2006 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. Irs efile form 4868 Tax-exempt interest. Irs efile form 4868 Veterans' benefits. Irs efile form 4868 Nontaxable combat pay. Irs efile form 4868 Workers' compensation. Irs efile form 4868 Nontaxable part of social security and railroad retirement benefits. Irs efile form 4868 Nontaxable part of IRA, pension, or annuity distributions. Irs efile form 4868 Do not include rollovers. Irs efile form 4868 Public assistance payments. Irs efile form 4868 The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Irs efile form 4868 Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Irs efile form 4868 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 efile form 4868 If there is no table for your state, the table amount is considered to be zero. Irs efile form 4868 Multiply the table amount for each state you lived in by a fraction. Irs efile form 4868 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 efile form 4868 Enter the total of the prorated table amounts for each state on line 1. Irs efile form 4868 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 efile form 4868 Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. Irs efile form 4868 Example. Irs efile form 4868 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 efile form 4868 The table amount for State A is $500. Irs efile form 4868 The table amount for State B is $400. Irs efile form 4868 You would figure your state general sales tax as follows. Irs efile form 4868 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 efile form 4868 Otherwise, complete a separate worksheet for State A and State B. Irs efile form 4868 Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. Irs efile form 4868 Line 2. Irs efile form 4868   If you checked the “No” box, enter -0- on line 2, and go to line 3. Irs efile form 4868 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 efile form 4868 Read down the “At least-But less than” columns for your locality and find the line that includes your 2006 income. Irs efile form 4868 See the line 1 instructions on this page to figure your 2006 income. Irs efile form 4868 The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Irs efile form 4868 Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Irs efile form 4868 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 efile form 4868 If there is no table for your locality, the table amount is considered to be zero. Irs efile form 4868 Multiply the table amount for each locality you lived in by a fraction. Irs efile form 4868 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 efile form 4868 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 efile form 4868 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 efile form 4868 Example. Irs efile form 4868 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 efile form 4868 The table amount for Locality 1 is $100. Irs efile form 4868 The table amount for Locality 2 is $150. Irs efile form 4868 You would figure the amount to enter on line 2 as follows. Irs efile form 4868 Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. Irs efile form 4868 Locality 1: $100 x 243/365 = $67   Locality 2: $150 x 122/365 = 50   Total = $117   Line 3. Irs efile form 4868   If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7. Irs efile form 4868 25%. Irs efile form 4868 Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7. Irs efile form 4868 25%. Irs efile form 4868   If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6. Irs efile form 4868 5%. Irs efile form 4868 Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6. Irs efile form 4868 5%. Irs efile form 4868   If you lived in Texarkana, Arkansas, check the “Yes” box and enter “4. Irs efile form 4868 0” on line 3. Irs efile form 4868 Your local general sales tax rate of 4. Irs efile form 4868 0% includes the additional 1. Irs efile form 4868 0% Arkansas state sales tax rate for Texarkana and the 1. Irs efile form 4868 5% sales tax rate for Miller County. Irs efile form 4868 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 efile form 4868 Multiply each tax rate for the period it was in effect by a fraction. Irs efile form 4868 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 efile form 4868 Enter the total of the prorated tax rates on line 3. Irs efile form 4868 Example. Irs efile form 4868 Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2006 (273 days). Irs efile form 4868 The rate increased to 1. Irs efile form 4868 75% for the period from October 1 through December 31, 2006 (92 days). Irs efile form 4868 You would enter “1. Irs efile form 4868 189” on line 3, figured as follows. Irs efile form 4868 January 1 - September 30: 1. Irs efile form 4868 00 x 273/365 = 0. Irs efile form 4868 748   October 1 - December 31: 1. Irs efile form 4868 75 x 92/365 = 0. Irs efile form 4868 441   Total = 1. Irs efile form 4868 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 efile form 4868 Each locality did not have the same local general sales tax rate. Irs efile form 4868 You lived in Texarkana, AR, or Los Angeles County, CA. Irs efile form 4868   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 efile form 4868 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 efile form 4868 Example. Irs efile form 4868 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 efile form 4868 The local general sales tax rate for Locality 1 is 1%. Irs efile form 4868 The rate for Locality 2 is 1. Irs efile form 4868 75%. Irs efile form 4868 You would enter “0. Irs efile form 4868 666” on line 3 for the Locality 1 worksheet and “0. Irs efile form 4868 585” for the Locality 2 worksheet, figured as follows. Irs efile form 4868 Locality 1: 1. Irs efile form 4868 00 x 243/365 = 0. Irs efile form 4868 666   Locality 2: 1. Irs efile form 4868 75 x 122/365 = 0. Irs efile form 4868 585   Line 6. Irs efile form 4868   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 efile form 4868 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 efile form 4868 Line 7. Irs efile form 4868    Enter on line 7 any state and local general sales taxes paid on the following specified items. Irs efile form 4868 If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. Irs efile form 4868 A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). Irs efile form 4868 Also include any state and local general sales taxes paid for a leased motor vehicle. Irs efile form 4868 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 efile form 4868 An aircraft or boat, if the tax rate was the same as the general sales tax rate. Irs efile form 4868 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 efile form 4868 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 efile form 4868 You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. Irs efile form 4868 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 efile form 4868 The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. Irs efile form 4868 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 efile form 4868   Do not include sales taxes paid on items used in your trade or business. Irs efile form 4868 If you received a refund of state or local general sales taxes in 2006, see Refund of general sales taxes on page 1. Irs efile form 4868 Prev  Up  Next   Home   More Online Publications