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Last Day File Taxes 2013

File Taxes Online Free 2011Federal Tax Form 1040ezTurbo Tax Free State EfileH&r Block Free Tax Returns1040z Tax FormIrs 2012 Tax Forms 1040 EzI Need To File My 2010 Tax ReturnForm 1040xEz 1040 FormInstructions For Filing 1040xAmend Your Tax ReturnHr Block Free Tax FilingFree State Tax Prep OnlinePrintable Tax Form 1040Can I Still File Taxes For 2012Filing State Tax ReturnsPrevious Year Tax Return1040 Ez 2010 FormFreetaxes ComFree Income Tax PreparationH&r Block Online TaxIrs1040ez1040ez Printable Tax FormsIncome Tax ExtensionFree Tax Filing Online State And FederalFile Last Years TaxesPrepare 2011 Taxes2011 Tax FormIrs AmendmentE-file 2012TaxactFederal Income Tax Ez Form1040 Ez OnlineFree State And Federal Tax EfileHow To File For Self Employment On TaxesTax Forms 2007How To File My 2012 Taxes For Free2012 Federal Tax Form 1040ezForm 1040ezIrs Forms

Last Day File Taxes 2013

Last day file taxes 2013 Index Symbols 403(b) plans, 403(b) Plans A Accounting methods, Nonaccrual-Experience Method Acquisition date: Special depreciation allowance, Acquisition date test. Last day file taxes 2013 Special Liberty Zone depreciation allowance, Acquisition date test. Last day file taxes 2013 Annuities, tax-sheltered 403(b) plans, 403(b) Plans Assistance (see Tax help) Automobile (see Passenger automobile) B Bonds: New York Liberty, Tax Incentives for New York Liberty Zone Qualified zone academy, Issuance of Qualified Zone Academy Bonds C Car (see Passenger automobile) Car expenses, Car Expenses Catch-up contributions, 403(b), 403(b) Plans Child and dependent care, Child and Dependent Care Expenses Church employees and ministers, Years of service for church employees and ministers. Last day file taxes 2013 Clean-fuel vehicle, Electric and Clean-Fuel Vehicles Comments, Comments and suggestions. Last day file taxes 2013 Credit: Child and dependent care, Child and Dependent Care Expenses Credit for pension plan startup, Credit For Pension Plan Startup Costs Electric vehicles, Electric and Clean-Fuel Vehicles Indian employment, Indian Employment Credit Extended Renewable electricity production, Renewable Electricity Production Credit Welfare-to-work, Welfare-to-Work Credit Extended Work opportunity, Work Opportunity Credit Expanded in New York Liberty Zone , Work Opportunity Credit Extended D Deduction limit, automobile, Passenger Automobiles Deemed IRAs, Deemed IRAs Depletion, Depletion Depreciation: New property, Special Depreciation Allowance Property on reservations, Depreciation of Property Used on Indian Reservations Special depreciation allowance, Special Depreciation Allowance Special Liberty Zone depreciation allowance, Special Liberty Zone Depreciation Allowance Supplement to Publication 946, Depreciation E Election: Deemed not to claim special allowance, Deemed election. Last day file taxes 2013 Not to claim special allowance, Election Not To Claim the Allowance Not to claim special Liberty Zone allowance, Election Not To Claim the Liberty Zone Allowance Electric vehicle, Electric and Clean-Fuel Vehicles Eligible educator, Deduction for Educator Expenses Estimated tax payments, Adjusting your withholding or estimated tax payments for 2002. Last day file taxes 2013 Excepted property: Special depreciation allowance, Excepted Property Special Liberty Zone depreciation allowance, Excepted property. Last day file taxes 2013 F Foreign missionaries, Foreign missionaries. Last day file taxes 2013 Form 1099, Electronic Form 1099 Free tax services, How To Get Tax Help H Help (see Tax help) I Indian employment credit, Indian Employment Credit Extended Indian reservations, depreciation rules, Depreciation of Property Used on Indian Reservations IRAs, Deemed IRAs L Leasehold improvement property, defined, Qualified leasehold improvement property. Last day file taxes 2013 Liberty Zone leasehold improvement property: Defined, Qualified New York Liberty Zone leasehold improvement property. Last day file taxes 2013 Depreciated as 5-year property, Liberty Zone Leasehold Improvement Property Returns filed before June 1, 2002, Returns Filed Before June 1, 2002 Liberty Zone property: Increased section 179 dollar limit, Increased Dollar Limit Reduced section 179 dollar limit, Reduced Dollar Limit M Marginal production, Depletion More information (see Tax help) N Net operating losses, New 5-Year Carryback Rule for Net Operating Losses (NOLs), New 5-Year Carryback Rule for Net Operating Losses (NOLs) New York Liberty Zone: Area defined, New York Liberty Zone Benefits Leasehold improvement property, Liberty Zone Leasehold Improvement Property Section 179 deduction, Increased Section 179 Deduction Special depreciation, Special Liberty Zone Depreciation Allowance Tax incentives, Tax Incentives for New York Liberty Zone Work opportunity credit, Work Opportunity Credit Expanded in New York Liberty Zone NOLs, New 5-Year Carryback Rule for Net Operating Losses (NOLs), New 5-Year Carryback Rule for Net Operating Losses (NOLs) Nonaccrual-experience method, Nonaccrual-Experience Method Nonresidential real property, Nonresidential real property and residential rental property. Last day file taxes 2013 P Passenger automobile, limit on, Passenger Automobiles Pension plan startup costs, Credit For Pension Plan Startup Costs Placed in service date, Placed in service date test. Last day file taxes 2013 , Placed in service date test. Last day file taxes 2013 Plans, tax-sheltered annuities, 403(b) plans, 403(b) Plans Publications (see Tax help) Q Qualified leasehold improvement property, defined, Qualified leasehold improvement property. Last day file taxes 2013 Qualified Liberty Zone leasehold improvement property, Qualified New York Liberty Zone leasehold improvement property. Last day file taxes 2013 Qualified property: Increased section 179 deduction, Qualified property. Last day file taxes 2013 Special depreciation allowance, Qualified Property Special Liberty Zone depreciation allowance, Qualified Liberty Zone Property Qualified zone academy bonds, Issuance of Qualified Zone Academy Bonds R Recapture, section 179 deduction, Recapture Rules Renewable electricity, Renewable Electricity Production Credit Residential rental property, Nonresidential real property and residential rental property. Last day file taxes 2013 Rollovers, 403(b) plans, Rollovers to and from 403(b) plans. Last day file taxes 2013 S Section 1256 contracts, Wash Sale Rules Do Not Apply to Section 1256 Contracts Section 179 deduction: Increased dollar limit for Liberty Zone property, Increased Dollar Limit Reduced dollar limit for Liberty Zone property, Reduced Dollar Limit Returns filed before June 1, 2002, Returns Filed Before June 1, 2002 Simplified employee pensions (SEPs), Simplified Employee Pensions (SEPs) Special depreciation allowance: Election not to claim, Election Not To Claim the Allowance Excepted property, Excepted Property Qualified property, Qualified Property Requirements for claiming, Qualified Property Returns filed before June 1, 2002, Rules for Returns Filed Before June 1, 2002 Tests for qualification, Tests To Be Met Special Liberty Zone depreciation allowance: Election not to claim, Election Not To Claim the Liberty Zone Allowance Excepted property, Excepted property. Last day file taxes 2013 Qualified property, Qualified Liberty Zone Property Requirements for claiming, Qualified Liberty Zone Property Returns filed before June 1, 2002, Returns filed before June 1, 2002. Last day file taxes 2013 Tests for qualification, Tests to be met. Last day file taxes 2013 Substantial use, special Liberty Zone depreciation allowance, Substantial use test. Last day file taxes 2013 Suggestions, Comments and suggestions. Last day file taxes 2013 T Tax help, How To Get Tax Help Tax-sheltered annuity plans, 403(b) plans, 403(b) Plans Taxpayer Advocate, Contacting your Taxpayer Advocate. Last day file taxes 2013 Teachers, classroom materials, Deduction for Educator Expenses Tests for qualification, Tests To Be Met, Tests to be met. Last day file taxes 2013 TTY/TDD information, How To Get Tax Help W Wash sale rules, Wash Sale Rules Do Not Apply to Section 1256 Contracts Welfare-to-work credit, Welfare-to-Work Credit Extended Withholding, Adjusting your withholding or estimated tax payments for 2002. Last day file taxes 2013 Work opportunity credit, Work Opportunity Credit Expanded in New York Liberty Zone , Work Opportunity Credit Extended Y Years of service, church employees and ministers, Years of service for church employees and ministers. Last day file taxes 2013 Prev  Up     Home   More Online Publications
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Understanding Your CP53A Notice

We tried to direct deposit your refund, but the financial institution couldn’t process it. We are researching your account, but it will take 8 to 10 weeks to reissue your refund.


What you need to do

  • If you don’t receive your refund check or a follow-up letter within 10 weeks, call us at 1-866-682-7451 x733.
  • If you call us before then, we won’t have any information about the status of your refund until we complete the research on your account.

Answers to Common Questions

Why was my direct deposit refund returned to the IRS?
A financial institution will reject a refund for a variety of reasons. Most often, one of the following items doesn’t match its records:

  • Name
  • SSN
  • Routing number
  • Account number

Why will it take up to 10 weeks to receive my refund?
We must research your account to determine if you are entitled to the refund. We try to balance customer service and tax compliance by reviewing tax returns to prevent fraudulent or erroneous refunds. However, these critical reviews add time to refund processing. Refund timeframes are also affected by:

  • Bankruptcy
  • An open audit
  • A balance due on a related account (such as a different tax year)

Will calling the IRS give me additional information or speed my refund?
No, calling the IRS won’t do anything to speed your refund. You don’t need to call us unless we ask you to. If we need more information to process your refund, we’ll contact you by mail. Our telephone assistors won’t be able to provide any additional information.

Is the estimated date my tax preparer, tax software, or “Where’s My Refund” provided a guarantee of when I’ll get my refund?
Unfortunately, we can’t guarantee the date when a taxpayer will get his or her refund. While we can provide an estimate, this is a “best-case scenario” where the tax return doesn’t require any additional review or corrections.We work hard to issue refunds as quickly as possible. However, you shouldn’t make major financial decisions based on the estimated issue date of a tax refund.

Can I direct part of my refund into my tax professional’s checking or savings account to pay my tax preparation fee?
No. You can direct your refund to any of your checking or savings accounts. You can’t direct your refund to someone else’s account (except for your spouse’s account when you have a joint refund).


Tips for next year

If you request a direct deposit refund, ensure the account you specify is in your name (or your spouse’s if you have a joint refund).

Page Last Reviewed or Updated: 04-Mar-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Last Day File Taxes 2013

Last day file taxes 2013 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. Last day file taxes 2013 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. Last day file taxes 2013 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. Last day file taxes 2013 Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Last day file taxes 2013 Also include any state and local general sales taxes paid for a leased motor vehicle. Last day file taxes 2013 Do not include sales taxes paid on items used in your trade or business. Last day file taxes 2013 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. Last day file taxes 2013 You must keep your actual receipts showing general sales taxes paid to use this method. Last day file taxes 2013 Refund of general sales taxes. Last day file taxes 2013   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. Last day file taxes 2013 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. Last day file taxes 2013 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. Last day file taxes 2013 See Recoveries in Pub. Last day file taxes 2013 525 for details. Last day file taxes 2013 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. Last day file taxes 2013 You may also be able to add the state and local general sales taxes paid on certain specified items. Last day file taxes 2013 To figure your state and local general sales tax deduction using the tables, complete the worksheet below. Last day file taxes 2013 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. Last day file taxes 2013 State and Local General Sales Tax Deduction Worksheet (See the instructions that begin on page 3. Last day file taxes 2013 ) 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. Last day file taxes 2013   1. Last day file taxes 2013 Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the instructions) 1. Last day file taxes 2013 $     Next. Last day file taxes 2013 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. Last day file taxes 2013 Otherwise, go to line 2       2. Last day file taxes 2013 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. Last day file taxes 2013 Enter -0-                   Yes. Last day file taxes 2013 Enter your local general sales taxes from the applicable table on page 7 (see page 3 of the instructions)     2. Last day file taxes 2013 $       3. Last day file taxes 2013 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. Last day file taxes 2013 Skip lines 3 through 5, enter -0- on line 6, and go to line 7             Yes. Last day file taxes 2013 Enter your local general sales tax rate, but omit the percentage sign. Last day file taxes 2013 For example, if your local general sales tax rate was 2. Last day file taxes 2013 5%, enter 2. Last day file taxes 2013 5. Last day file taxes 2013 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. Last day file taxes 2013 (If you do not know your local general sales tax rate, contact your local government. Last day file taxes 2013 ) 3. Last day file taxes 2013 . Last day file taxes 2013       4. Last day file taxes 2013 Did you enter -0- on line 2 above?             No. Last day file taxes 2013 Skip lines 4 and 5 and go to line 6             Yes. Last day file taxes 2013 Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. Last day file taxes 2013 For example, if your state general sales tax rate is 6%, enter 6. Last day file taxes 2013 0 4. Last day file taxes 2013 . Last day file taxes 2013       5. Last day file taxes 2013 Divide line 3 by line 4. Last day file taxes 2013 Enter the result as a decimal (rounded to at least three places) 5. Last day file taxes 2013 . Last day file taxes 2013       6. Last day file taxes 2013 Did you enter -0- on line 2 above?             No. Last day file taxes 2013 Multiply line 2 by line 3   6. Last day file taxes 2013 $     Yes. Last day file taxes 2013 Multiply line 1 by line 5. Last day file taxes 2013 If you lived in more than one locality in the same state during 2006, see page 4 of the instructions           7. Last day file taxes 2013 Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the instructions) 7. Last day file taxes 2013 $   8. Last day file taxes 2013 Deduction for general sales taxes. Last day file taxes 2013 Add lines 1, 6, and 7. Last day file taxes 2013 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. Last day file taxes 2013 Be sure to enter “ST” on the dotted line to the left of the entry space 8. Last day file taxes 2013 $     Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. Last day file taxes 2013    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. Last day file taxes 2013 Read down the “At least-But less than” columns for your state and find the line that includes your 2006 income. Last day file taxes 2013 If married filing separately, do not include your spouse's income. Last day file taxes 2013 Your 2006 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. Last day file taxes 2013 Tax-exempt interest. Last day file taxes 2013 Veterans' benefits. Last day file taxes 2013 Nontaxable combat pay. Last day file taxes 2013 Workers' compensation. Last day file taxes 2013 Nontaxable part of social security and railroad retirement benefits. Last day file taxes 2013 Nontaxable part of IRA, pension, or annuity distributions. Last day file taxes 2013 Do not include rollovers. Last day file taxes 2013 Public assistance payments. Last day file taxes 2013 The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Last day file taxes 2013 Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Last day file taxes 2013 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. Last day file taxes 2013 If there is no table for your state, the table amount is considered to be zero. Last day file taxes 2013 Multiply the table amount for each state you lived in by a fraction. Last day file taxes 2013 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). Last day file taxes 2013 Enter the total of the prorated table amounts for each state on line 1. Last day file taxes 2013 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. Last day file taxes 2013 Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. Last day file taxes 2013 Example. Last day file taxes 2013 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). Last day file taxes 2013 The table amount for State A is $500. Last day file taxes 2013 The table amount for State B is $400. Last day file taxes 2013 You would figure your state general sales tax as follows. Last day file taxes 2013 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. Last day file taxes 2013 Otherwise, complete a separate worksheet for State A and State B. Last day file taxes 2013 Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. Last day file taxes 2013 Line 2. Last day file taxes 2013   If you checked the “No” box, enter -0- on line 2, and go to line 3. Last day file taxes 2013 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. Last day file taxes 2013 Read down the “At least-But less than” columns for your locality and find the line that includes your 2006 income. Last day file taxes 2013 See the line 1 instructions on this page to figure your 2006 income. Last day file taxes 2013 The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Last day file taxes 2013 Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Last day file taxes 2013 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. Last day file taxes 2013 If there is no table for your locality, the table amount is considered to be zero. Last day file taxes 2013 Multiply the table amount for each locality you lived in by a fraction. Last day file taxes 2013 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). Last day file taxes 2013 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. Last day file taxes 2013 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. Last day file taxes 2013 Example. Last day file taxes 2013 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). Last day file taxes 2013 The table amount for Locality 1 is $100. Last day file taxes 2013 The table amount for Locality 2 is $150. Last day file taxes 2013 You would figure the amount to enter on line 2 as follows. Last day file taxes 2013 Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. Last day file taxes 2013 Locality 1: $100 x 243/365 = $67   Locality 2: $150 x 122/365 = 50   Total = $117   Line 3. Last day file taxes 2013   If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7. Last day file taxes 2013 25%. Last day file taxes 2013 Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7. Last day file taxes 2013 25%. Last day file taxes 2013   If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6. Last day file taxes 2013 5%. Last day file taxes 2013 Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6. Last day file taxes 2013 5%. Last day file taxes 2013   If you lived in Texarkana, Arkansas, check the “Yes” box and enter “4. Last day file taxes 2013 0” on line 3. Last day file taxes 2013 Your local general sales tax rate of 4. Last day file taxes 2013 0% includes the additional 1. Last day file taxes 2013 0% Arkansas state sales tax rate for Texarkana and the 1. Last day file taxes 2013 5% sales tax rate for Miller County. Last day file taxes 2013 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. Last day file taxes 2013 Multiply each tax rate for the period it was in effect by a fraction. Last day file taxes 2013 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). Last day file taxes 2013 Enter the total of the prorated tax rates on line 3. Last day file taxes 2013 Example. Last day file taxes 2013 Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2006 (273 days). Last day file taxes 2013 The rate increased to 1. Last day file taxes 2013 75% for the period from October 1 through December 31, 2006 (92 days). Last day file taxes 2013 You would enter “1. Last day file taxes 2013 189” on line 3, figured as follows. Last day file taxes 2013 January 1 - September 30: 1. Last day file taxes 2013 00 x 273/365 = 0. Last day file taxes 2013 748   October 1 - December 31: 1. Last day file taxes 2013 75 x 92/365 = 0. Last day file taxes 2013 441   Total = 1. Last day file taxes 2013 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. Last day file taxes 2013 Each locality did not have the same local general sales tax rate. Last day file taxes 2013 You lived in Texarkana, AR, or Los Angeles County, CA. Last day file taxes 2013   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. Last day file taxes 2013 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). Last day file taxes 2013 Example. Last day file taxes 2013 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). Last day file taxes 2013 The local general sales tax rate for Locality 1 is 1%. Last day file taxes 2013 The rate for Locality 2 is 1. Last day file taxes 2013 75%. Last day file taxes 2013 You would enter “0. Last day file taxes 2013 666” on line 3 for the Locality 1 worksheet and “0. Last day file taxes 2013 585” for the Locality 2 worksheet, figured as follows. Last day file taxes 2013 Locality 1: 1. Last day file taxes 2013 00 x 243/365 = 0. Last day file taxes 2013 666   Locality 2: 1. Last day file taxes 2013 75 x 122/365 = 0. Last day file taxes 2013 585   Line 6. Last day file taxes 2013   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. Last day file taxes 2013 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. Last day file taxes 2013 Line 7. Last day file taxes 2013    Enter on line 7 any state and local general sales taxes paid on the following specified items. Last day file taxes 2013 If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. Last day file taxes 2013 A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). Last day file taxes 2013 Also include any state and local general sales taxes paid for a leased motor vehicle. Last day file taxes 2013 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. Last day file taxes 2013 An aircraft or boat, if the tax rate was the same as the general sales tax rate. Last day file taxes 2013 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. Last day file taxes 2013 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. Last day file taxes 2013 You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. Last day file taxes 2013 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. Last day file taxes 2013 The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. Last day file taxes 2013 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. Last day file taxes 2013   Do not include sales taxes paid on items used in your trade or business. Last day file taxes 2013 If you received a refund of state or local general sales taxes in 2006, see Refund of general sales taxes on page 1. Last day file taxes 2013 Prev  Up  Next   Home   More Online Publications