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Irs free file Publication 1544 - Introductory Material Table of Contents What's New Introduction What's New Future developments. Irs free file  For the latest information about developments related to Publication 1544, such as legislation enacted after it was published, go to www. Irs free file irs. Irs free file gov/pub1544. Irs free file Amending a report. Irs free file  You can amend a prior report by checking box 1a at the top of Form 8300. Irs free file See Amending a report, later. Irs free file Introduction If, in a 12-month period, you receive more than $10,000 in cash from one buyer as a result of a transaction in your trade or business, you must report it to the Internal Revenue Service (IRS) and the Financial Crimes Enforcement Network (FinCEN) on Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business. Irs free file This publication explains why, when, and where to report these cash payments. Irs free file It also discusses the substantial penalties for not reporting them. Irs free file Some organizations do not have to file Form 8300, including financial institutions who must file FinCEN Form 104 (formerly Form 4789), Currency Transaction Report, and casinos who must file FinCEN Form 103 (formerly Form 8362), Currency Transaction Report by Casinos. Irs free file They are not discussed in this publication. Irs free file This publication explains key issues and terms related to Form 8300. Irs free file You should also read the instructions attached to the form. Irs free file They explain what to enter on each line. Irs free file Prev  Up  Next   Home   More Online Publications
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Irs free file 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 free file 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 free file 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 free file Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Irs free file Also include any state and local general sales taxes paid for a leased motor vehicle. Irs free file Do not include sales taxes paid on items used in your trade or business. Irs free file 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 free file You must keep your actual receipts showing general sales taxes paid to use this method. Irs free file Refund of general sales taxes. Irs free file   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 free file 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 free file 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 free file See Recoveries in Pub. Irs free file 525 for details. Irs free file 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 free file You may also be able to add the state and local general sales taxes paid on certain specified items. Irs free file To figure your state and local general sales tax deduction using the tables, complete the worksheet below. Irs free file 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 free file State and Local General Sales Tax Deduction Worksheet (See the instructions that begin on page 3. Irs free file ) 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 free file   1. Irs free file Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the instructions) 1. Irs free file $     Next. Irs free file 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 free file Otherwise, go to line 2       2. Irs free file 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 free file Enter -0-                   Yes. Irs free file Enter your local general sales taxes from the applicable table on page 7 (see page 3 of the instructions)     2. Irs free file $       3. Irs free file 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 free file Skip lines 3 through 5, enter -0- on line 6, and go to line 7             Yes. Irs free file Enter your local general sales tax rate, but omit the percentage sign. Irs free file For example, if your local general sales tax rate was 2. Irs free file 5%, enter 2. Irs free file 5. Irs free file 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 free file (If you do not know your local general sales tax rate, contact your local government. Irs free file ) 3. Irs free file . Irs free file       4. Irs free file Did you enter -0- on line 2 above?             No. Irs free file Skip lines 4 and 5 and go to line 6             Yes. Irs free file Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. Irs free file For example, if your state general sales tax rate is 6%, enter 6. Irs free file 0 4. Irs free file . Irs free file       5. Irs free file Divide line 3 by line 4. Irs free file Enter the result as a decimal (rounded to at least three places) 5. Irs free file . Irs free file       6. Irs free file Did you enter -0- on line 2 above?             No. Irs free file Multiply line 2 by line 3   6. Irs free file $     Yes. Irs free file Multiply line 1 by line 5. Irs free file If you lived in more than one locality in the same state during 2006, see page 4 of the instructions           7. Irs free file Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the instructions) 7. Irs free file $   8. Irs free file Deduction for general sales taxes. Irs free file Add lines 1, 6, and 7. Irs free file 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 free file Be sure to enter “ST” on the dotted line to the left of the entry space 8. Irs free file $     Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. Irs free file    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 free file Read down the “At least-But less than” columns for your state and find the line that includes your 2006 income. Irs free file If married filing separately, do not include your spouse's income. Irs free file Your 2006 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. Irs free file Tax-exempt interest. Irs free file Veterans' benefits. Irs free file Nontaxable combat pay. Irs free file Workers' compensation. Irs free file Nontaxable part of social security and railroad retirement benefits. Irs free file Nontaxable part of IRA, pension, or annuity distributions. Irs free file Do not include rollovers. Irs free file Public assistance payments. Irs free file The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Irs free file Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Irs free file 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 free file If there is no table for your state, the table amount is considered to be zero. Irs free file Multiply the table amount for each state you lived in by a fraction. Irs free file 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 free file Enter the total of the prorated table amounts for each state on line 1. Irs free file 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 free file Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. Irs free file Example. Irs free file 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 free file The table amount for State A is $500. Irs free file The table amount for State B is $400. Irs free file You would figure your state general sales tax as follows. Irs free file 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 free file Otherwise, complete a separate worksheet for State A and State B. Irs free file Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. Irs free file Line 2. Irs free file   If you checked the “No” box, enter -0- on line 2, and go to line 3. Irs free file 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 free file Read down the “At least-But less than” columns for your locality and find the line that includes your 2006 income. Irs free file See the line 1 instructions on this page to figure your 2006 income. Irs free file The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Irs free file Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Irs free file 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 free file If there is no table for your locality, the table amount is considered to be zero. Irs free file Multiply the table amount for each locality you lived in by a fraction. Irs free file 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 free file 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 free file 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 free file Example. Irs free file 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 free file The table amount for Locality 1 is $100. Irs free file The table amount for Locality 2 is $150. Irs free file You would figure the amount to enter on line 2 as follows. Irs free file Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. Irs free file Locality 1: $100 x 243/365 = $67   Locality 2: $150 x 122/365 = 50   Total = $117   Line 3. Irs free file   If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7. Irs free file 25%. Irs free file Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7. Irs free file 25%. Irs free file   If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6. Irs free file 5%. Irs free file Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6. Irs free file 5%. Irs free file   If you lived in Texarkana, Arkansas, check the “Yes” box and enter “4. Irs free file 0” on line 3. Irs free file Your local general sales tax rate of 4. Irs free file 0% includes the additional 1. Irs free file 0% Arkansas state sales tax rate for Texarkana and the 1. Irs free file 5% sales tax rate for Miller County. Irs free file 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 free file Multiply each tax rate for the period it was in effect by a fraction. Irs free file 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 free file Enter the total of the prorated tax rates on line 3. Irs free file Example. Irs free file Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2006 (273 days). Irs free file The rate increased to 1. Irs free file 75% for the period from October 1 through December 31, 2006 (92 days). Irs free file You would enter “1. Irs free file 189” on line 3, figured as follows. Irs free file January 1 - September 30: 1. Irs free file 00 x 273/365 = 0. Irs free file 748   October 1 - December 31: 1. Irs free file 75 x 92/365 = 0. Irs free file 441   Total = 1. Irs free file 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 free file Each locality did not have the same local general sales tax rate. Irs free file You lived in Texarkana, AR, or Los Angeles County, CA. Irs free file   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 free file 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 free file Example. Irs free file 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 free file The local general sales tax rate for Locality 1 is 1%. Irs free file The rate for Locality 2 is 1. Irs free file 75%. Irs free file You would enter “0. Irs free file 666” on line 3 for the Locality 1 worksheet and “0. Irs free file 585” for the Locality 2 worksheet, figured as follows. Irs free file Locality 1: 1. Irs free file 00 x 243/365 = 0. Irs free file 666   Locality 2: 1. Irs free file 75 x 122/365 = 0. Irs free file 585   Line 6. Irs free file   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 free file 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 free file Line 7. Irs free file    Enter on line 7 any state and local general sales taxes paid on the following specified items. Irs free file If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. Irs free file A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). Irs free file Also include any state and local general sales taxes paid for a leased motor vehicle. Irs free file 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 free file An aircraft or boat, if the tax rate was the same as the general sales tax rate. Irs free file 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 free file 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 free file You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. Irs free file 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 free file The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. Irs free file 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 free file   Do not include sales taxes paid on items used in your trade or business. Irs free file If you received a refund of state or local general sales taxes in 2006, see Refund of general sales taxes on page 1. Irs free file Prev  Up  Next   Home   More Online Publications