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Where Can I Get A 2012 Tax Form

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Where Can I Get A 2012 Tax Form

Where can i get a 2012 tax form 33. Where can i get a 2012 tax form   Crédito para Ancianos o Personas Incapacitadas Table of Contents Introduction Useful Items - You may want to see: ¿Reúne los Requisitos del Crédito?Persona que Reúne los Requisitos Límites sobre los Ingresos Cómo Reclamar el CréditoEl Crédito Calculado por el IRS El Crédito Calculado por Usted Mismo Introduction Si reúne los requisitos, tal vez pueda reducir los impuestos que adeuda tomando el crédito para ancianos o personas incapacitadas, el cual se calcula en el Anexo R (Formulario 1040A o Formulario 1040). Where can i get a 2012 tax form Este capítulo trata lo siguiente: Quién reúne los requisitos para reclamar el crédito para ancianos o personas incapacitadas. Where can i get a 2012 tax form Cómo reclamar el crédito. Where can i get a 2012 tax form Tal vez pueda tomar el crédito para ancianos o personas incapacitadas si: Tiene 65 años de edad o más al final del año 2013 o Se jubiló por incapacidad total y permanente y recibe ingresos por incapacidad sujetos a impuestos. Where can i get a 2012 tax form Useful Items - You may want to see: Publicación 524 Credit for the Elderly or the Disabled (Crédito para ancianos o personas incapacitadas), en inglés 554 Tax Guide for Seniors (Guía tributaria para personas de la tercera edad), en inglés Formulario (e Instrucciones) Anexo R (Formulario 1040A o 1040) Credit for the Elderly or the Disabled (Crédito para ancianos o personas incapacitadas), en inglés ¿Reúne los Requisitos del Crédito? Puede reclamar el crédito para ancianos o personas incapacitadas si le corresponden ambas situaciones: Usted es una persona que reúne los requisitos. Where can i get a 2012 tax form Sus ingresos no sobrepasan determinados límites. Where can i get a 2012 tax form Puede utilizar la Figura 33-A y la Tabla 33-1 como guía para ver si tiene derecho al crédito. Where can i get a 2012 tax form Primero, utilice la Figura 33-A para saber si reúne los requisitos. Where can i get a 2012 tax form En tal caso, pase a la Tabla 33-1 para asegurarse que sus ingresos no superen los límites correspondientes al crédito. Where can i get a 2012 tax form Puede reclamar el crédito sólo si presenta el Formulario 1040 o el Formulario 1040A. Where can i get a 2012 tax form No puede reclamar el crédito si presenta el Formulario 1040EZ. Where can i get a 2012 tax form Persona que Reúne los Requisitos Usted reúne los requisitos de este crédito si es ciudadano estadounidense o extranjero residente y cualquiera de las siguientes situaciones le corresponden: Tenía 65 años de edad o más al final del año 2013. Where can i get a 2012 tax form Tenía menos de 65 años de edad al final del año 2013 y se cumplen las tres condiciones siguientes: Se jubiló por incapacidad total y permanente (se explica más adelante). Where can i get a 2012 tax form Recibió ingresos sujetos a impuestos por incapacidad durante 2013. Where can i get a 2012 tax form En el día 1 de enero de 2013, no había alcanzado la edad de jubilación obligatoria (se define más adelante bajo Ingresos por incapacidad ). Where can i get a 2012 tax form 65 años de edad. Where can i get a 2012 tax form   Se considera que tiene 65 años el día antes de cumplir los 65 años. Where can i get a 2012 tax form Por lo tanto, si nació el 1 de enero de 1949, se considera que tiene 65 años de edad al final de 2013. Where can i get a 2012 tax form Ciudadano o Extranjero Residente de los Estados Unidos Para reclamar el crédito, tiene que ser ciudadano o extranjero residente de los Estados Unidos (o ser tratado como extranjero residente). Where can i get a 2012 tax form Normalmente, no puede reclamar el crédito si fue extranjero no residente en algún momento durante el año tributario. Where can i get a 2012 tax form Excepciones. Where can i get a 2012 tax form   Tal vez pueda tomar el crédito si es extranjero no residente casado con un ciudadano o extranjero residente de los EE. Where can i get a 2012 tax form UU. Where can i get a 2012 tax form al final del año tributario, y usted y su cónyuge optan por tratarlo a usted como extranjero residente de los Estados Unidos. Where can i get a 2012 tax form En tal caso, se gravan impuestos sobre los ingresos que usted y su cónyuge reciban de cualquier parte del mundo. Where can i get a 2012 tax form Si era extranjero no residente al comenzar el año y residente extranjero al final del año, y estaba casado con un ciudadano o extranjero residente de los EE. Where can i get a 2012 tax form UU. Where can i get a 2012 tax form al final del año, tal vez pueda optar por ser considerado extranjero residente de los EE. Where can i get a 2012 tax form UU. Where can i get a 2012 tax form durante todo el año. Where can i get a 2012 tax form En ese caso, quizás se le permita reclamar el crédito. Where can i get a 2012 tax form Para más información sobre estas opciones, vea el capítulo 1 de la Publicación 519, U. Where can i get a 2012 tax form S. Where can i get a 2012 tax form Tax Guide for Aliens (Guía tributaria sobre los impuestos estadounidenses para extranjeros), en inglés. Where can i get a 2012 tax form Personas Casadas Normalmente, si está casado al final del año tributario, usted y su cónyuge tienen que presentar una declaración conjunta para reclamar el crédito. Where can i get a 2012 tax form No obstante, si usted y su cónyuge no vivieron en la misma vivienda en ningún momento durante el año tributario, pueden presentar una declaración conjunta o declaraciones separadas y aún reclamar el crédito. Where can i get a 2012 tax form Cabeza de familia. Where can i get a 2012 tax form   Puede presentar la declaración como cabeza de familia y satisfacer las condiciones del crédito, aun si su cónyuge vivió con usted durante los primeros 6 meses del año, si cumple ciertos requisitos. Where can i get a 2012 tax form Vea Cabeza de Familia en el capítulo 2, para averiguar qué requisitos tiene que cumplir. Where can i get a 2012 tax form Personas Menores de 65 Años de Edad Si tiene menos de 65 años de edad al final del año 2013, puede reunir los requisitos del crédito sólo si está jubilado por incapacidad total y permanente (se explica a continuación) y ha recibido ingresos por incapacidad sujetos a impuestos (se explica más adelante, bajo el tema Ingresos por incapacidad ). Where can i get a 2012 tax form Se le considera jubilado por incapacidad total y permanente si: Estaba total y permanentemente incapacitado cuando se jubiló y Se jubiló por incapacidad antes del cierre del año tributario. Where can i get a 2012 tax form Aunque no se jubile oficialmente, puede que se le considere jubilado por incapacidad cuando haya dejado de trabajar debido a su incapacidad. Where can i get a 2012 tax form Si se jubiló por incapacidad antes de 1977 y no estaba total y permanentemente incapacitado en ese momento, puede cumplir los requisitos del crédito si estaba total y permanentemente incapacitado el 1 de enero de 1976 o el 1 de enero de 1977. Where can i get a 2012 tax form Total y permanentemente incapacitado. Where can i get a 2012 tax form    Está total y permanentemente incapacitado si no puede dedicarse a ninguna actividad sustancial remunerada a causa de una condición física o mental. Where can i get a 2012 tax form Un médico calificado tiene que confirmar por escrito que dicha condición ha durado o puede durar 12 meses o más, o que dicha condición puede culminar en la muerte. Where can i get a 2012 tax form Vea Declaración del médico , más adelante. Where can i get a 2012 tax form Actividad sustancial remunerada. Where can i get a 2012 tax form   Se define “actividad sustancial remunerada” como el desempeño de deberes importantes a lo largo de un período de tiempo razonable, mientras uno trabaje para recibir remuneración u obtener ganancias; o un trabajo generalmente realizado a cambio de remuneración o ganancias. Where can i get a 2012 tax form El mantener un empleo a tiempo completo (o un empleo a tiempo parcial a conveniencia de su empleador) en un ambiente laboral competitivo donde se paga por lo menos el salario mínimo se considera una prueba contundente de que puede dedicarse a una actividad sustancial remunerada. Where can i get a 2012 tax form   Los trabajos realizados para cuidarse a sí mismo o cuidar su vivienda no se consideran actividades sustanciales remuneradas. Where can i get a 2012 tax form Tampoco se considera actividad sustancial remunerada: el trabajo no remunerado desempeñado en relación con los pasatiempos, la capacitación o terapia institucional, asistencia a una escuela, los clubes, programas sociales y otras actividades semejantes. Where can i get a 2012 tax form No obstante, realizar este tipo de trabajo puede demostrar que usted es capaz de dedicarse a una actividad sustancial remunerada. Where can i get a 2012 tax form    El hecho de que no haya trabajado por algún tiempo no se considera una prueba concluyente de que no pueda dedicarse a una actividad sustancial remunerada. Where can i get a 2012 tax form Empleo en establecimientos protegidos. Where can i get a 2012 tax form   Ciertos trabajos ofrecidos a personas con incapacidad física o mental en establecimientos que reúnen ciertos requisitos se consideran empleo protegido. Where can i get a 2012 tax form Dichos sitios se ubican en establecimientos protegidos, tales como talleres, hospitales e instituciones parecidas, programas laborales o educativos en el hogar y asilos patrocinados por el Departamento de Asuntos de Veteranos (VA, por sus siglas en inglés). Where can i get a 2012 tax form   En comparación con el empleo comercial, la remuneración del empleo en establecimientos protegidos es más baja. Where can i get a 2012 tax form Por lo tanto, una persona no suele buscar empleo en establecimientos protegidos si puede encontrar otro empleo. Where can i get a 2012 tax form El hecho de que una persona haya aceptado un empleo en establecimientos protegidos no comprueba que la persona pueda dedicarse a una actividad sustancial remunerada. Where can i get a 2012 tax form Declaración del médico. Where can i get a 2012 tax form   Si tiene menos de 65 años de edad, su médico tiene que certificar por escrito que usted estaba total y permanentemente incapacitado en la fecha en que se jubiló. Where can i get a 2012 tax form Puede utilizar la declaración en las Instrucciones del Anexo R (Fomulario 1040A o 1040). Where can i get a 2012 tax form    Please click here for the text description of the image. Where can i get a 2012 tax form Figura 33−A. Where can i get a 2012 tax form ¿Es Usted una Persona que Reúne los Requisitos? Tabla 33-1. Where can i get a 2012 tax form Límites sobre los Ingresos SI su estado civil para efectos de la declaración es . Where can i get a 2012 tax form . Where can i get a 2012 tax form . Where can i get a 2012 tax form . Where can i get a 2012 tax form ENTONCES aun si reúne los requisitos (vea la Figura 33-A ), NO PUEDE reclamar el crédito si . Where can i get a 2012 tax form . Where can i get a 2012 tax form . Where can i get a 2012 tax form . Where can i get a 2012 tax form Tiene ingresos brutos ajustados (AGI, por sus siglas en inglés)* iguales o superiores a . Where can i get a 2012 tax form . Where can i get a 2012 tax form . Where can i get a 2012 tax form . Where can i get a 2012 tax form O el total de su Seguro Social no sujeto a impuestos además de otras pensiones, anualidades o ingreso por incapacidad no sujetos a impuestos es igual o superior a . Where can i get a 2012 tax form . Where can i get a 2012 tax form . Where can i get a 2012 tax form . Where can i get a 2012 tax form soltero, cabeza de familia o viudo que reúne los requisitos con hijo dependiente $17,500 $5,000 casado que presenta una declaración conjunta y sólo uno de los cónyuges reúne los requisitos de la Figura 33-A $20,000 $5,000 casado que presenta una declaración conjunta y ambos cónyuges reúnen los requisitos de la Figura 33-A $25,000 $7,500 casado que presenta una declaración por separado y usted y su cónyuge no vivieron en la misma vivienda en ningún momento del año 2013 $12,500 $3,750 *El AGI es la cantidad indicada en la línea 22 del Formulario 1040A o la línea 38 del Formulario 1040. Where can i get a 2012 tax form   No tiene que presentar esta declaración escrita junto con el Formulario 1040 o Formulario 1040A, pero tiene que guardarla con su documentación. Where can i get a 2012 tax form Veteranos. Where can i get a 2012 tax form   Si el Departamento de Asuntos de Veteranos (VA, por sus siglas en inglés) certifica que está total y permanentemente incapacitado, puede utilizar el Formulario 21-0172 del VA, Certification of Permanent and Total Disability (Certificación de incapacidad total y permanente), en inglés, en lugar de la declaración escrita de un médico que usted está obligado a conservar. Where can i get a 2012 tax form El Formulario 21-0172 del VA tiene que ser firmado por una persona autorizada por el VA. Where can i get a 2012 tax form Puede obtener este formulario de la oficina regional del VA de su área. Where can i get a 2012 tax form Declaración escrita de un médico obtenida en un año anterior. Where can i get a 2012 tax form   Si obtuvo una declaración escrita de su médico en un año anterior y, por su condición continua de incapacidad, no pudo dedicarse a ninguna actividad sustancial remunerada durante 2013, quizás no necesite obtener otra declaración escrita de su médico para 2013. Where can i get a 2012 tax form Para leer una explicación detallada de las condiciones que tiene que cumplir, consulte la Parte II de las Instrucciones del Anexo R (Formulario 1040A o 1040). Where can i get a 2012 tax form Si satisface las condiciones obligatorias, marque el recuadro 2 de la Parte II del Anexo R (Formulario 1040A o 1040). Where can i get a 2012 tax form   Si marcó el recuadro 4, 5 ó 6 de la Parte I del Anexo R (Formulario 1040A o 1040), anote en el espacio por encima del recuadro de la línea 2 de la Parte II el (los) primer(os) nombre(s) del (de los) cónyuge(s) para el (los) cual(es) está marcado dicho recuadro. Where can i get a 2012 tax form Ingresos por incapacidad. Where can i get a 2012 tax form   Si tiene menos de 65 años de edad, tiene que tener también ingresos tributables de compensación por incapacidad para reunir los requisitos del crédito. Where can i get a 2012 tax form Los ingresos de compensación por incapacidad tienen que cumplir los siguientes requisitos: Se tienen que pagar conforme al seguro de accidente o médico, o el plan de pensiones de su empleador. Where can i get a 2012 tax form Se tienen que incluir en los ingresos como salario (o pagos en lugar de salario) durante el tiempo por el cual se ausentó del trabajo a raíz de una incapacidad total y permanente. Where can i get a 2012 tax form Pagos que no se consideran ingresos por incapacidad. Where can i get a 2012 tax form   Todo pago que reciba de un plan que no ofrece una opción para la jubilación por incapacidad no se considera ingreso por incapacidad. Where can i get a 2012 tax form Todo pago global que reciba por vacaciones acumuladas al jubilarse por incapacidad se considera pago de salario en vez de ingreso por incapacidad. Where can i get a 2012 tax form   Para propósitos del crédito para ancianos o personas incapacitadas, los ingresos por incapacidad no incluyen cantidades que usted reciba después de cumplir la edad obligatoria de jubilación. Where can i get a 2012 tax form La edad obligatoria de jubilación es la edad establecida por su empleador en la que usted habría estado obligado a jubilarse si no se hubiera quedado incapacitado. Where can i get a 2012 tax form Límites sobre los Ingresos Para determinar si puede reclamar el crédito, tiene que tener en cuenta dos límites sobre los ingresos. Where can i get a 2012 tax form El primer límite es la cantidad de ingresos brutos ajustados (AGI, por sus siglas en inglés). Where can i get a 2012 tax form El segundo límite es la cantidad de Seguro Social no sujeta a impuestos y otras pensiones, anualidades o compensación por incapacidad no sujetas a impuestos que haya recibido. Where can i get a 2012 tax form Se indican los límites en la Tabla 33-1. Where can i get a 2012 tax form Si tiene ingresos brutos ajustados y pensiones, anualidades o compensación por incapacidad no sujetos a impuestos inferiores a los límites de ingresos, quizás pueda reclamar el crédito. Where can i get a 2012 tax form Vea Cómo Reclamar el Crédito , más adelante. Where can i get a 2012 tax form Si tiene ingresos brutos ajustados o pensiones, anualidades o compensación por incapacidad no sujetos a impuestos iguales o superiores a los límites de ingresos, no puede reclamar el crédito. Where can i get a 2012 tax form Cómo Reclamar el Crédito Puede calcular el crédito usted mismo o el Servicio de Impuestos Internos (IRS, por sus siglas en inglés) se lo calculará. Where can i get a 2012 tax form El Crédito Calculado por el IRS Si opta por que el IRS le calcule el crédito, lea el tema presentado a continuación relacionado con el formulario que usted va a presentar (el Formulario 1040 o el Formulario 1040A). Where can i get a 2012 tax form Si desea que el IRS le calcule su impuesto, vea el capítulo 30 . Where can i get a 2012 tax form Formulario 1040. Where can i get a 2012 tax form   Si desea que el IRS le calcule el crédito, vea Datos a Incluir en el Formulario 1040 bajo Impuestos Calculados por el IRS en el capítulo 30. Where can i get a 2012 tax form Formulario 1040A. Where can i get a 2012 tax form   Si desea que el IRS le calcule el crédito, vea Datos a Incluir en el Formulario 1040A bajo Impuestos Calculados por el IRS en el capítulo 30. Where can i get a 2012 tax form El Crédito Calculado por Usted Mismo Si opta por calcular el crédito usted mismo, llene la primera página del Anexo R (Formulario 1040A o 1040). Where can i get a 2012 tax form Luego, llene la Parte III del Anexo R (Formulario 1040A o 1040). Where can i get a 2012 tax form Si presenta el Formulario 1040A, anote en la línea 30 de este formulario la cantidad proveniente de la línea 22 del Anexo R (Formulario 1040A o 1040). Where can i get a 2012 tax form Si presenta el Formulario 1040, anote en la línea 53 de este formulario la cantidad proveniente de la línea 22 del Anexo R (Formulario 1040A o 1040), marque el recuadro c y escriba “Sch R” en la línea al lado de dicho recuadro. Where can i get a 2012 tax form Para leer una explicación detallada sobre cómo llenar la Parte III del Anexo R, vea Figuring the Credit Yourself (Cómo calcular el crédito usted mismo), en la Publicación 524, en inglés. Where can i get a 2012 tax form Límite del crédito. Where can i get a 2012 tax form   La cantidad del crédito que puede reclamar, por lo general, suele limitarse a la cantidad de impuestos que tiene que pagar. Where can i get a 2012 tax form Utilice la Credit Limit Worksheet (Hoja de trabajo para calcular el límite del crédito), en las Instrucciones del Anexo R (Formulario 1040A o Formulario 1040) para determinar si su crédito es limitado. Where can i get a 2012 tax form Prev  Up  Next   Home   More Online Publications
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The Where Can I Get A 2012 Tax Form

Where can i get a 2012 tax form 22. Where can i get a 2012 tax form   Taxes Table of Contents IntroductionIndian tribal government. Where can i get a 2012 tax form Useful Items - You may want to see: Tests To Deduct Any Tax Income TaxesState and Local Income Taxes Foreign Income Taxes General Sales TaxesMotor vehicles. Where can i get a 2012 tax form Real Estate TaxesReal estate taxes for prior years. Where can i get a 2012 tax form Examples. Where can i get a 2012 tax form Form 1099-S. Where can i get a 2012 tax form Real Estate-Related Items You Cannot Deduct Personal Property Taxes Taxes and Fees You Cannot Deduct Where To Deduct Introduction This chapter discusses which taxes you can deduct if you itemize deductions on Schedule A (Form 1040). Where can i get a 2012 tax form It also explains which taxes you can deduct on other schedules or forms and which taxes you cannot deduct. Where can i get a 2012 tax form This chapter covers the following topics. Where can i get a 2012 tax form Income taxes (federal, state, local, and foreign). Where can i get a 2012 tax form General sales taxes (state and local). Where can i get a 2012 tax form Real estate taxes (state, local, and foreign). Where can i get a 2012 tax form Personal property taxes (state and local). Where can i get a 2012 tax form Taxes and fees you cannot deduct. Where can i get a 2012 tax form Use Table 22-1 as a guide to determine which taxes you can deduct. Where can i get a 2012 tax form The end of the chapter contains a section that explains which forms you use to deduct different types of taxes. Where can i get a 2012 tax form Business taxes. Where can i get a 2012 tax form   You can deduct certain taxes only if they are ordinary and necessary expenses of your trade or business or of producing income. Where can i get a 2012 tax form For information on these taxes, see Publication 535, Business Expenses. Where can i get a 2012 tax form State or local taxes. Where can i get a 2012 tax form   These are taxes imposed by the 50 states, U. Where can i get a 2012 tax form S. Where can i get a 2012 tax form possessions, or any of their political subdivisions (such as a county or city), or by the District of Columbia. Where can i get a 2012 tax form Indian tribal government. Where can i get a 2012 tax form   An Indian tribal government recognized by the Secretary of the Treasury as performing substantial government functions will be treated as a state for purposes of claiming a deduction for taxes. Where can i get a 2012 tax form Income taxes, real estate taxes, and personal property taxes imposed by that Indian tribal government (or by any of its subdivisions that are treated as political subdivisions of a state) are deductible. Where can i get a 2012 tax form General sales taxes. Where can i get a 2012 tax form   These are taxes imposed at one rate on retail sales of a broad range of classes of items. Where can i get a 2012 tax form Foreign taxes. Where can i get a 2012 tax form   These are taxes imposed by a foreign country or any of its political subdivisions. Where can i get a 2012 tax form Useful Items - You may want to see: Publication 514 Foreign Tax Credit for Individuals 530 Tax Information for Homeowners Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule E (Form 1040) Supplemental Income and Loss 1116 Foreign Tax Credit Tests To Deduct Any Tax The following two tests must be met for you to deduct any tax. Where can i get a 2012 tax form The tax must be imposed on you. Where can i get a 2012 tax form You must pay the tax during your tax year. Where can i get a 2012 tax form The tax must be imposed on you. Where can i get a 2012 tax form   In general, you can deduct only taxes imposed on you. Where can i get a 2012 tax form   Generally, you can deduct property taxes only if you are an owner of the property. Where can i get a 2012 tax form If your spouse owns the property and pays the real estate taxes, the taxes are deductible on your spouse's separate return or on your joint return. Where can i get a 2012 tax form You must pay the tax during your tax year. Where can i get a 2012 tax form   If you are a cash basis taxpayer, you can deduct only those taxes you actually paid during your tax year. Where can i get a 2012 tax form If you pay your taxes by check, the day you mail or deliver the check is the date of payment, provided the check is honored by the financial institution. Where can i get a 2012 tax form If you use a pay-by-phone account (such as a credit card or electronic funds withdrawal), the date reported on the statement of the financial institution showing when payment was made is the date of payment. Where can i get a 2012 tax form If you contest a tax liability and are a cash basis taxpayer, you can deduct the tax only in the year you actually pay it (or transfer money or other property to provide for satisfaction of the contested liability). Where can i get a 2012 tax form See Publication 538, Accounting Periods and Methods, for details. Where can i get a 2012 tax form    If you use an accrual method of accounting, see Publication 538 for more information. Where can i get a 2012 tax form Income Taxes This section discusses the deductibility of state and local income taxes (including employee contributions to state benefit funds) and foreign income taxes. Where can i get a 2012 tax form State and Local Income Taxes You can deduct state and local income taxes. Where can i get a 2012 tax form However, you can elect to deduct state and local general sales taxes instead of state and local income taxes. Where can i get a 2012 tax form See General Sales Taxes , later. Where can i get a 2012 tax form Exception. Where can i get a 2012 tax form    You cannot deduct state and local income taxes you pay on income that is exempt from federal income tax, unless the exempt income is interest income. Where can i get a 2012 tax form For example, you cannot deduct the part of a state's income tax that is on a cost-of-living allowance exempt from federal income tax. Where can i get a 2012 tax form What To Deduct Your deduction may be for withheld taxes, estimated tax payments, or other tax payments as follows. Where can i get a 2012 tax form Withheld taxes. Where can i get a 2012 tax form   You can deduct state and local income taxes withheld from your salary in the year they are withheld. Where can i get a 2012 tax form Your Form(s) W-2 will show these amounts. Where can i get a 2012 tax form Forms W-2G, 1099-G, 1099-R, and 1099-MISC may also show state and local income taxes withheld. Where can i get a 2012 tax form Estimated tax payments. Where can i get a 2012 tax form   You can deduct estimated tax payments you made during the year to a state or local government. Where can i get a 2012 tax form However, you must have a reasonable basis for making the estimated tax payments. Where can i get a 2012 tax form Any estimated state or local tax payments that are not made in good faith at the time of payment are not deductible. Where can i get a 2012 tax form For example, you made an estimated state income tax payment. Where can i get a 2012 tax form However, the estimate of your state tax liability shows that you will get a refund of the full amount of your estimated payment. Where can i get a 2012 tax form You had no reasonable basis to believe you had any additional liability for state income taxes and you cannot deduct the estimated tax payment. Where can i get a 2012 tax form Refund applied to taxes. Where can i get a 2012 tax form   You can deduct any part of a refund of prior-year state or local income taxes that you chose to have credited to your 2013 estimated state or local income taxes. Where can i get a 2012 tax form    Do not reduce your deduction by either of the following items. Where can i get a 2012 tax form Any state or local income tax refund (or credit) you expect to receive for 2013. Where can i get a 2012 tax form Any refund of (or credit for) prior-year state and local income taxes you actually received in 2013. Where can i get a 2012 tax form   However, part or all of this refund (or credit) may be taxable. Where can i get a 2012 tax form See Refund (or credit) of state or local income taxes , later. Where can i get a 2012 tax form Separate federal returns. Where can i get a 2012 tax form   If you and your spouse file separate state, local, and federal income tax returns, you each can deduct on your federal return only the amount of your own state and local income tax that you paid during the tax year. Where can i get a 2012 tax form Joint state and local returns. Where can i get a 2012 tax form   If you and your spouse file joint state and local returns and separate federal returns, each of you can deduct on your separate federal return a part of the total state and local income taxes paid during the tax year. Where can i get a 2012 tax form You can deduct only the amount of the total taxes that is proportionate to your gross income compared to the combined gross income of you and your spouse. Where can i get a 2012 tax form However, you cannot deduct more than the amount you actually paid during the year. Where can i get a 2012 tax form You can avoid this calculation if you and your spouse are jointly and individually liable for the full amount of the state and local income taxes. Where can i get a 2012 tax form If so, you and your spouse can deduct on your separate federal returns the amount you each actually paid. Where can i get a 2012 tax form Joint federal return. Where can i get a 2012 tax form   If you file a joint federal return, you can deduct the total of the state and local income taxes both of you paid. Where can i get a 2012 tax form Contributions to state benefit funds. Where can i get a 2012 tax form    As an employee, you can deduct mandatory contributions to state benefit funds withheld from your wages that provide protection against loss of wages. Where can i get a 2012 tax form For example, certain states require employees to make contributions to state funds providing disability or unemployment insurance benefits. Where can i get a 2012 tax form Mandatory payments made to the following state benefit funds are deductible as state income taxes on Schedule A (Form 1040), line 5. Where can i get a 2012 tax form Alaska Unemployment Compensation Fund. Where can i get a 2012 tax form California Nonoccupational Disability Benefit Fund. Where can i get a 2012 tax form New Jersey Nonoccupational Disability Benefit Fund. Where can i get a 2012 tax form New Jersey Unemployment Compensation Fund. Where can i get a 2012 tax form New York Nonoccupational Disability Benefit Fund. Where can i get a 2012 tax form Pennsylvania Unemployment Compensation Fund. Where can i get a 2012 tax form Rhode Island Temporary Disability Benefit Fund. Where can i get a 2012 tax form Washington State Supplemental Workmen's Compensation Fund. Where can i get a 2012 tax form    Employee contributions to private or voluntary disability plans are not deductible. Where can i get a 2012 tax form Refund (or credit) of state or local income taxes. Where can i get a 2012 tax form   If you receive a refund of (or credit for) state or local income taxes in a year after the year in which you paid them, you may have to include the refund in income on Form 1040, line 10, in the year you receive it. Where can i get a 2012 tax form This includes refunds resulting from taxes that were overwithheld, applied from a prior year return, not figured correctly, or figured again because of an amended return. Where can i get a 2012 tax form If you did not itemize your deductions in the previous year, do not include the refund in income. Where can i get a 2012 tax form If you deducted the taxes in the previous year, include all or part of the refund on Form 1040, line 10, in the year you receive the refund. Where can i get a 2012 tax form For a discussion of how much to include, see Recoveries in chapter 12. Where can i get a 2012 tax form Foreign Income Taxes Generally, you can take either a deduction or a credit for income taxes imposed on you by a foreign country or a U. Where can i get a 2012 tax form S. Where can i get a 2012 tax form possession. Where can i get a 2012 tax form However, you cannot take a deduction or credit for foreign income taxes paid on income that is exempt from U. Where can i get a 2012 tax form S. Where can i get a 2012 tax form tax under the foreign earned income exclusion or the foreign housing exclusion. Where can i get a 2012 tax form For information on these exclusions, see Publication 54, Tax Guide for U. Where can i get a 2012 tax form S. Where can i get a 2012 tax form Citizens and Resident Aliens Abroad. Where can i get a 2012 tax form For information on the foreign tax credit, see Publication 514. Where can i get a 2012 tax form General Sales Taxes You can elect to deduct state and local general sales taxes, instead of state and local income taxes, as an itemized deduction on Schedule A (Form 1040), line 5b. Where can i get a 2012 tax form You can use either your actual expenses or the state and local sales tax tables to figure your sales tax deduction. Where can i get a 2012 tax form Actual expenses. Where can i get a 2012 tax form   Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) if the tax rate was the same as the general sales tax rate. Where can i get a 2012 tax form 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. Where can i get a 2012 tax form 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. Where can i get a 2012 tax form If you use the actual expenses method, you must have receipts to show the general sales taxes paid. Where can i get a 2012 tax form Do not include sales taxes paid on items used in your trade or business. Where can i get a 2012 tax form Motor vehicles. Where can i get a 2012 tax form   For purposes of this section, motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Where can i get a 2012 tax form This also includes sales taxes on a leased motor vehicle, but not on vehicles used in your trade or business. Where can i get a 2012 tax form Optional sales tax tables. Where can i get a 2012 tax form   Instead of using your actual expenses, you can figure your state and local general sales tax deduction using the state and local sales tax tables in the Instructions for Schedule A (Form 1040). Where can i get a 2012 tax form You may also be able to add the state and local general sales taxes paid on certain specified items. Where can i get a 2012 tax form   Your applicable table amount is based on the state where you live, your income, and the number of exemptions claimed on your tax return. Where can i get a 2012 tax form Your income is your adjusted gross income plus any nontaxable items such as the following. Where can i get a 2012 tax form Tax-exempt interest. Where can i get a 2012 tax form Veterans' benefits. Where can i get a 2012 tax form Nontaxable combat pay. Where can i get a 2012 tax form Workers' compensation. Where can i get a 2012 tax form Nontaxable part of social security and railroad retirement benefits. Where can i get a 2012 tax form Nontaxable part of IRA, pension, or annuity distributions, excluding rollovers. Where can i get a 2012 tax form Public assistance payments. Where can i get a 2012 tax form If you lived in different states during the same tax year, you must prorate your applicable table amount for each state based on the days you lived in each state. Where can i get a 2012 tax form See the Instructions for Schedule A (Form 1040), line 5, for details. Where can i get a 2012 tax form Real Estate Taxes Deductible real estate taxes are any state, local, or foreign taxes on real property levied for the general public welfare. Where can i get a 2012 tax form You can deduct these taxes only if they are based on the assessed value of the real property and charged uniformly against all property under the jurisdiction of the taxing authority. Where can i get a 2012 tax form Deductible real estate taxes generally do not include taxes charged for local benefits and improvements that increase the value of the property. Where can i get a 2012 tax form They also do not include itemized charges for services (such as trash collection) assessed against specific property or certain people, even if the charge is paid to the taxing authority. Where can i get a 2012 tax form For more information about taxes and charges that are not deductible, see Real Estate-Related Items You Cannot Deduct , later. Where can i get a 2012 tax form Tenant-shareholders in a cooperative housing corporation. Where can i get a 2012 tax form   Generally, if you are a tenant-stockholder in a cooperative housing corporation, you can deduct the amount paid to the corporation that represents your share of the real estate taxes the corporation paid or incurred for your dwelling unit. Where can i get a 2012 tax form The corporation should provide you with a statement showing your share of the taxes. Where can i get a 2012 tax form For more information, see Special Rules for Cooperatives in Publication 530. Where can i get a 2012 tax form Division of real estate taxes between buyers and sellers. Where can i get a 2012 tax form   If you bought or sold real estate during the year, the real estate taxes must be divided between the buyer and the seller. Where can i get a 2012 tax form   The buyer and the seller must divide the real estate taxes according to the number of days in the real property tax year (the period to which the tax is imposed relates) that each owned the property. Where can i get a 2012 tax form The seller is treated as paying the taxes up to, but not including, the date of sale. Where can i get a 2012 tax form The buyer is treated as paying the taxes beginning with the date of sale. Where can i get a 2012 tax form This applies regardless of the lien dates under local law. Where can i get a 2012 tax form Generally, this information is included on the settlement statement provided at the closing. Where can i get a 2012 tax form    If you (the seller) cannot deduct taxes until they are paid because you use the cash method of accounting, and the buyer of your property is personally liable for the tax, you are considered to have paid your part of the tax at the time of the sale. Where can i get a 2012 tax form This lets you deduct the part of the tax to the date of sale even though you did not actually pay it. Where can i get a 2012 tax form However, you must also include the amount of that tax in the selling price of the property. Where can i get a 2012 tax form The buyer must include the same amount in his or her cost of the property. Where can i get a 2012 tax form   You figure your deduction for taxes on each property bought or sold during the real property tax year as follows. Where can i get a 2012 tax form Worksheet 22-1. Where can i get a 2012 tax form Figuring Your Real Estate Tax Deduction 1. Where can i get a 2012 tax form Enter the total real estate taxes for the real property tax year   2. Where can i get a 2012 tax form Enter the number of days in the real property tax year that you owned the property   3. Where can i get a 2012 tax form Divide line 2 by 365 (for leap years, divide line 2 by 366) . Where can i get a 2012 tax form 4. Where can i get a 2012 tax form Multiply line 1 by line 3. Where can i get a 2012 tax form This is your deduction. Where can i get a 2012 tax form Enter it on Schedule A (Form 1040), line 6   Note. Where can i get a 2012 tax form Repeat steps 1 through 4 for each property you bought or sold during the real property tax year. Where can i get a 2012 tax form Your total deduction is the sum of the line 4 amounts for all of the properties. Where can i get a 2012 tax form Real estate taxes for prior years. Where can i get a 2012 tax form   Do not divide delinquent taxes between the buyer and seller if the taxes are for any real property tax year before the one in which the property is sold. Where can i get a 2012 tax form Even if the buyer agrees to pay the delinquent taxes, the buyer cannot deduct them. Where can i get a 2012 tax form The buyer must add them to the cost of the property. Where can i get a 2012 tax form The seller can deduct these taxes paid by the buyer. Where can i get a 2012 tax form However, the seller must include them in the selling price. Where can i get a 2012 tax form Examples. Where can i get a 2012 tax form   The following examples illustrate how real estate taxes are divided between buyer and seller. Where can i get a 2012 tax form Example 1. Where can i get a 2012 tax form Dennis and Beth White's real property tax year for both their old home and their new home is the calendar year, with payment due August 1. Where can i get a 2012 tax form The tax on their old home, sold on May 7, was $620. Where can i get a 2012 tax form The tax on their new home, bought on May 3, was $732. Where can i get a 2012 tax form Dennis and Beth are considered to have paid a proportionate share of the real estate taxes on the old home even though they did not actually pay them to the taxing authority. Where can i get a 2012 tax form On the other hand, they can claim only a proportionate share of the taxes they paid on their new property even though they paid the entire amount. Where can i get a 2012 tax form Dennis and Beth owned their old home during the real property tax year for 126 days (January 1 to May 6, the day before the sale). Where can i get a 2012 tax form They figure their deduction for taxes on their old home as follows. Where can i get a 2012 tax form Worksheet 22-1. Where can i get a 2012 tax form Figuring Your Real Estate Tax Deduction — Taxes on Old Home 1. Where can i get a 2012 tax form Enter the total real estate taxes for the real property tax year $620 2. Where can i get a 2012 tax form Enter the number of days in the real property tax year that you owned the property 126 3. Where can i get a 2012 tax form Divide line 2 by 365 (for leap years, divide line 2 by 366) . Where can i get a 2012 tax form 3452 4. Where can i get a 2012 tax form Multiply line 1 by line 3. Where can i get a 2012 tax form This is your deduction. Where can i get a 2012 tax form Enter it on Schedule A (Form 1040), line 6 $214 Since the buyers of their old home paid all of the taxes, Dennis and Beth also include the $214 in the selling price of the old home. Where can i get a 2012 tax form (The buyers add the $214 to their cost of the home. Where can i get a 2012 tax form ) Dennis and Beth owned their new home during the real property tax year for 243 days (May 3 to December 31, including their date of purchase). Where can i get a 2012 tax form They figure their deduction for taxes on their new home as follows. Where can i get a 2012 tax form Worksheet 22-1. Where can i get a 2012 tax form Figuring Your Real Estate Tax Deduction — Taxes on New Home 1. Where can i get a 2012 tax form Enter the total real estate taxes for the real property tax year $732 2. Where can i get a 2012 tax form Enter the number of days in the real property tax year that you owned the property 243 3. Where can i get a 2012 tax form Divide line 2 by 365 (for leap years, divide line 2 by 366) . Where can i get a 2012 tax form 6658 4. Where can i get a 2012 tax form Multiply line 1 by line 3. Where can i get a 2012 tax form This is your deduction. Where can i get a 2012 tax form Enter it on Schedule A (Form 1040), line 6 $487 Since Dennis and Beth paid all of the taxes on the new home, they add $245 ($732 paid less $487 deduction) to their cost of the new home. Where can i get a 2012 tax form (The sellers add this $245 to their selling price and deduct the $245 as a real estate tax. Where can i get a 2012 tax form ) Dennis and Beth's real estate tax deduction for their old and new homes is the sum of $214 and $487, or $701. Where can i get a 2012 tax form They will enter this amount on Schedule A (Form 1040), line 6. Where can i get a 2012 tax form Example 2. Where can i get a 2012 tax form George and Helen Brown bought a new home on May 3, 2013. Where can i get a 2012 tax form Their real property tax year for the new home is the calendar year. Where can i get a 2012 tax form Real estate taxes for 2012 were assessed in their state on January 1, 2013. Where can i get a 2012 tax form The taxes became due on May 31, 2013, and October 31, 2013. Where can i get a 2012 tax form The Browns agreed to pay all taxes due after the date of purchase. Where can i get a 2012 tax form Real estate taxes for 2012 were $680. Where can i get a 2012 tax form They paid $340 on May 31, 2013, and $340 on October 31, 2013. Where can i get a 2012 tax form These taxes were for the 2012 real property tax year. Where can i get a 2012 tax form The Browns cannot deduct them since they did not own the property until 2013. Where can i get a 2012 tax form Instead, they must add $680 to the cost of their new home. Where can i get a 2012 tax form In January 2014, the Browns receive their 2013 property tax statement for $752, which they will pay in 2014. Where can i get a 2012 tax form The Browns owned their new home during the 2013 real property tax year for 243 days (May 3 to December 31). Where can i get a 2012 tax form They will figure their 2014 deduction for taxes as follows. Where can i get a 2012 tax form Worksheet 22-1. Where can i get a 2012 tax form Figuring Your Real Estate Tax Deduction — Taxes on New Home 1. Where can i get a 2012 tax form Enter the total real estate taxes for the real property tax year $752 2. Where can i get a 2012 tax form Enter the number of days in the real property tax year that you owned the property 243 3. Where can i get a 2012 tax form Divide line 2 by 365 (for leap years, divide line 2 by 366) . Where can i get a 2012 tax form 6658 4. Where can i get a 2012 tax form Multiply line 1 by line 3. Where can i get a 2012 tax form This is your deduction. Where can i get a 2012 tax form Claim it on Schedule A (Form 1040), line 6 $501 The remaining $251 ($752 paid less $501 deduction) of taxes paid in 2014, along with the $680 paid in 2013, is added to the cost of their new home. Where can i get a 2012 tax form Because the taxes up to the date of sale are considered paid by the seller on the date of sale, the seller is entitled to a 2013 tax deduction of $931. Where can i get a 2012 tax form This is the sum of the $680 for 2012 and the $251 for the 122 days the seller owned the home in 2013. Where can i get a 2012 tax form The seller must also include the $931 in the selling price when he or she figures the gain or loss on the sale. Where can i get a 2012 tax form The seller should contact the Browns in January 2014 to find out how much real estate tax is due for 2013. Where can i get a 2012 tax form Form 1099-S. Where can i get a 2012 tax form   For certain sales or exchanges of real estate, the person responsible for closing the sale (generally the settlement agent) prepares Form 1099-S, Proceeds From Real Estate Transactions, to report certain information to the IRS and to the seller of the property. Where can i get a 2012 tax form Box 2 of Form 1099-S is for the gross proceeds from the sale and should include the portion of the seller's real estate tax liability that the buyer will pay after the date of sale. Where can i get a 2012 tax form The buyer includes these taxes in the cost basis of the property, and the seller both deducts this amount as a tax paid and includes it in the sales price of the property. Where can i get a 2012 tax form   For a real estate transaction that involves a home, any real estate tax the seller paid in advance but that is the liability of the buyer appears on Form 1099-S, box 5. Where can i get a 2012 tax form The buyer deducts this amount as a real estate tax, and the seller reduces his or her real estate tax deduction (or includes it in income) by the same amount. Where can i get a 2012 tax form See Refund (or rebate) , later. Where can i get a 2012 tax form Taxes placed in escrow. Where can i get a 2012 tax form   If your monthly mortgage payment includes an amount placed in escrow (put in the care of a third party) for real estate taxes, you may not be able to deduct the total amount placed in escrow. Where can i get a 2012 tax form You can deduct only the real estate tax that the third party actually paid to the taxing authority. Where can i get a 2012 tax form If the third party does not notify you of the amount of real estate tax that was paid for you, contact the third party or the taxing authority to find the proper amount to show on your return. Where can i get a 2012 tax form Tenants by the entirety. Where can i get a 2012 tax form   If you and your spouse held property as tenants by the entirety and you file separate federal returns, each of you can deduct only the taxes each of you paid on the property. Where can i get a 2012 tax form Divorced individuals. Where can i get a 2012 tax form   If your divorce or separation agreement states that you must pay the real estate taxes for a home owned by you and your spouse, part of your payments may be deductible as alimony and part as real estate taxes. Where can i get a 2012 tax form See Taxes and insurance in chapter 18 for more information. Where can i get a 2012 tax form Ministers' and military housing allowances. Where can i get a 2012 tax form   If you are a minister or a member of the uniformed services and receive a housing allowance that you can exclude from income, you still can deduct all of the real estate taxes you pay on your home. Where can i get a 2012 tax form Refund (or rebate). Where can i get a 2012 tax form   If you received a refund or rebate in 2013 of real estate taxes you paid in 2013, you must reduce your deduction by the amount refunded to you. Where can i get a 2012 tax form If you received a refund or rebate in 2013 of real estate taxes you deducted in an earlier year (either as an itemized deduction or an increase to your standard deduction), you generally must include the refund or rebate in income in the year you receive it. Where can i get a 2012 tax form However, the amount you include in income is limited to the amount of the deduction that reduced your tax in the earlier year. Where can i get a 2012 tax form For more information, see Recoveries in chapter 12. Where can i get a 2012 tax form Table 22-1. Where can i get a 2012 tax form Which Taxes Can You Deduct? Type of Tax You Can Deduct You Cannot Deduct Fees and Charges Fees and charges that are expenses of your trade or business or of producing income. Where can i get a 2012 tax form Fees and charges that are not expenses of your trade or business or of producing income, such as fees for driver's licenses, car inspections, parking, or charges for water bills (see Taxes and Fees You Cannot Deduct ). Where can i get a 2012 tax form     Fines and penalties. Where can i get a 2012 tax form Income Taxes State and local income taxes. Where can i get a 2012 tax form Federal income taxes. Where can i get a 2012 tax form   Foreign income taxes. Where can i get a 2012 tax form     Employee contributions to state funds listed under Contributions to state benefit funds . Where can i get a 2012 tax form Employee contributions to private or voluntary disability plans. Where can i get a 2012 tax form     State and local general sales taxes if you choose to deduct state and local income taxes. Where can i get a 2012 tax form General Sales Taxes State and local general sales taxes, including compensating use taxes. Where can i get a 2012 tax form State and local income taxes if you choose to deduct state and local general sales taxes. Where can i get a 2012 tax form Other Taxes Taxes that are expenses of your trade or business. Where can i get a 2012 tax form Federal excise taxes, such as tax on gasoline, that are not expenses of your trade or business or of producing income. Where can i get a 2012 tax form   Taxes on property producing rent or royalty income. Where can i get a 2012 tax form Per capita taxes. Where can i get a 2012 tax form   Occupational taxes. Where can i get a 2012 tax form See chapter 28. Where can i get a 2012 tax form     One-half of self-employment tax paid. Where can i get a 2012 tax form   Personal Property Taxes State and local personal property taxes. Where can i get a 2012 tax form Customs duties that are not expenses of your trade or business or of producing income. Where can i get a 2012 tax form Real Estate Taxes State and local real estate taxes. Where can i get a 2012 tax form Real estate taxes that are treated as imposed on someone else (see Division of real estate taxes between buyers and sellers ). Where can i get a 2012 tax form   Foreign real estate taxes. Where can i get a 2012 tax form Taxes for local benefits (with exceptions). Where can i get a 2012 tax form See Real Estate-Related Items You Cannot Deduct . Where can i get a 2012 tax form   Tenant's share of real estate taxes paid by  cooperative housing corporation. Where can i get a 2012 tax form Trash and garbage pickup fees (with exceptions). Where can i get a 2012 tax form See Real Estate-Related Items You Cannot Deduct . Where can i get a 2012 tax form     Rent increase due to higher real estate taxes. Where can i get a 2012 tax form     Homeowners' association charges. Where can i get a 2012 tax form Real Estate-Related Items You Cannot Deduct Payments for the following items generally are not deductible as real estate taxes. Where can i get a 2012 tax form Taxes for local benefits. Where can i get a 2012 tax form Itemized charges for services (such as trash and garbage pickup fees). Where can i get a 2012 tax form Transfer taxes (or stamp taxes). Where can i get a 2012 tax form Rent increases due to higher real estate taxes. Where can i get a 2012 tax form Homeowners' association charges. Where can i get a 2012 tax form Taxes for local benefits. Where can i get a 2012 tax form   Deductible real estate taxes generally do not include taxes charged for local benefits and improvements tending to increase the value of your property. Where can i get a 2012 tax form These include assessments for streets, sidewalks, water mains, sewer lines, public parking facilities, and similar improvements. Where can i get a 2012 tax form You should increase the basis of your property by the amount of the assessment. Where can i get a 2012 tax form   Local benefit taxes are deductible only if they are for maintenance, repair, or interest charges related to those benefits. Where can i get a 2012 tax form If only a part of the taxes is for maintenance, repair, or interest, you must be able to show the amount of that part to claim the deduction. Where can i get a 2012 tax form If you cannot determine what part of the tax is for maintenance, repair, or interest, none of it is deductible. Where can i get a 2012 tax form    Taxes for local benefits may be included in your real estate tax bill. Where can i get a 2012 tax form If your taxing authority (or mortgage lender) does not furnish you a copy of your real estate tax bill, ask for it. Where can i get a 2012 tax form You should use the rules above to determine if the local benefit tax is deductible. Where can i get a 2012 tax form Contact the taxing authority if you need additional information about a specific charge on your real estate tax bill. Where can i get a 2012 tax form Itemized charges for services. Where can i get a 2012 tax form    An itemized charge for services assessed against specific property or certain people is not a tax, even if the charge is paid to the taxing authority. Where can i get a 2012 tax form For example, you cannot deduct the charge as a real estate tax if it is: A unit fee for the delivery of a service (such as a $5 fee charged for every 1,000 gallons of water you use), A periodic charge for a residential service (such as a $20 per month or $240 annual fee charged to each homeowner for trash collection), or A flat fee charged for a single service provided by your government (such as a $30 charge for mowing your lawn because it was allowed to grow higher than permitted under your local ordinance). Where can i get a 2012 tax form    You must look at your real estate tax bill to determine if any nondeductible itemized charges, such as those listed above, are included in the bill. Where can i get a 2012 tax form If your taxing authority (or mortgage lender) does not furnish you a copy of your real estate tax bill, ask for it. Where can i get a 2012 tax form Exception. Where can i get a 2012 tax form   Service charges used to maintain or improve services (such as trash collection or police and fire protection) are deductible as real estate taxes if: The fees or charges are imposed at a like rate against all property in the taxing jurisdiction, The funds collected are not earmarked; instead, they are commingled with general revenue funds, and Funds used to maintain or improve services are not limited to or determined by the amount of these fees or charges collected. Where can i get a 2012 tax form Transfer taxes (or stamp taxes). Where can i get a 2012 tax form   Transfer taxes and similar taxes and charges on the sale of a personal home are not deductible. Where can i get a 2012 tax form If they are paid by the seller, they are expenses of the sale and reduce the amount realized on the sale. Where can i get a 2012 tax form If paid by the buyer, they are included in the cost basis of the property. Where can i get a 2012 tax form Rent increase due to higher real estate taxes. Where can i get a 2012 tax form   If your landlord increases your rent in the form of a tax surcharge because of increased real estate taxes, you cannot deduct the increase as taxes. Where can i get a 2012 tax form Homeowners' association charges. Where can i get a 2012 tax form   These charges are not deductible because they are imposed by the homeowners' association, rather than the state or local government. Where can i get a 2012 tax form Personal Property Taxes Personal property tax is deductible if it is a state or local tax that is: Charged on personal property, Based only on the value of the personal property, and Charged on a yearly basis, even if it is collected more or less than once a year. Where can i get a 2012 tax form A tax that meets the above requirements can be considered charged on personal property even if it is for the exercise of a privilege. Where can i get a 2012 tax form For example, a yearly tax based on value qualifies as a personal property tax even if it is called a registration fee and is for the privilege of registering motor vehicles or using them on the highways. Where can i get a 2012 tax form If the tax is partly based on value and partly based on other criteria, it may qualify in part. Where can i get a 2012 tax form Example. Where can i get a 2012 tax form Your state charges a yearly motor vehicle registration tax of 1% of value plus 50 cents per hundredweight. Where can i get a 2012 tax form You paid $32 based on the value ($1,500) and weight (3,400 lbs. Where can i get a 2012 tax form ) of your car. Where can i get a 2012 tax form You can deduct $15 (1% × $1,500) as a personal property tax because it is based on the value. Where can i get a 2012 tax form The remaining $17 ($. Where can i get a 2012 tax form 50 × 34), based on the weight, is not deductible. Where can i get a 2012 tax form Taxes and Fees You Cannot Deduct Many federal, state, and local government taxes are not deductible because they do not fall within the categories discussed earlier. Where can i get a 2012 tax form Other taxes and fees, such as federal income taxes, are not deductible because the tax law specifically prohibits a deduction for them. Where can i get a 2012 tax form See Table 22-1. Where can i get a 2012 tax form Taxes and fees that are generally not deductible include the following items. Where can i get a 2012 tax form Employment taxes. Where can i get a 2012 tax form This includes social security, Medicare, and railroad retirement taxes withheld from your pay. Where can i get a 2012 tax form However, one-half of self-employment tax you pay is deductible. Where can i get a 2012 tax form In addition, the social security and other employment taxes you pay on the wages of a household worker may be included in medical expenses that you can deduct or child care expenses that allow you to claim the child and dependent care credit. Where can i get a 2012 tax form For more information, see chapters 21 and 32. Where can i get a 2012 tax form Estate, inheritance, legacy, or succession taxes. Where can i get a 2012 tax form However, you can deduct the estate tax attributable to income in respect of a decedent if you, as a beneficiary, must include that income in your gross income. Where can i get a 2012 tax form In that case, deduct the estate tax as a miscellaneous deduction that is not subject to the 2%-of-adjusted-gross-income limit. Where can i get a 2012 tax form For more information, see Publication 559, Survivors, Executors, and Administrators. Where can i get a 2012 tax form Federal income taxes. Where can i get a 2012 tax form This includes income taxes withheld from your pay. Where can i get a 2012 tax form Fines and penalties. Where can i get a 2012 tax form You cannot deduct fines and penalties paid to a government for violation of any law, including related amounts forfeited as collateral deposits. Where can i get a 2012 tax form Gift taxes. Where can i get a 2012 tax form License fees. Where can i get a 2012 tax form You cannot deduct license fees for personal purposes (such as marriage, driver's, and dog license fees). Where can i get a 2012 tax form Per capita taxes. Where can i get a 2012 tax form You cannot deduct state or local per capita taxes. Where can i get a 2012 tax form Many taxes and fees other than those listed above are also nondeductible, unless they are ordinary and necessary expenses of a business or income producing activity. Where can i get a 2012 tax form For other nondeductible items, see Real Estate-Related Items You Cannot Deduct , earlier. Where can i get a 2012 tax form Where To Deduct You deduct taxes on the following schedules. Where can i get a 2012 tax form State and local income taxes. Where can i get a 2012 tax form    These taxes are deducted on Schedule A (Form 1040), line 5, even if your only source of income is from business, rents, or royalties. Where can i get a 2012 tax form Check box a on line 5. Where can i get a 2012 tax form General sales taxes. Where can i get a 2012 tax form   Sales taxes are deducted on Schedule A (Form 1040), line 5. Where can i get a 2012 tax form You must check box b on line 5. Where can i get a 2012 tax form If you elect to deduct sales taxes, you cannot deduct state and local income taxes on Schedule A (Form 1040), line 5, box a. Where can i get a 2012 tax form Foreign income taxes. Where can i get a 2012 tax form   Generally, income taxes you pay to a foreign country or U. Where can i get a 2012 tax form S. Where can i get a 2012 tax form possession can be claimed as an itemized deduction on Schedule A (Form 1040), line 8, or as a credit against your U. Where can i get a 2012 tax form S. Where can i get a 2012 tax form income tax on Form 1040, line 47. Where can i get a 2012 tax form To claim the credit, you may have to complete and attach Form 1116. Where can i get a 2012 tax form For more information, see chapter 37, the Form 1040 instructions, or Publication 514. Where can i get a 2012 tax form Real estate taxes and personal property taxes. Where can i get a 2012 tax form    Real estate and personal property taxes are deducted on Schedule A (Form 1040), lines 6 and 7, respectively, unless they are paid on property used in your business, in which case they are deducted on Schedule C, Schedule C-EZ, or Schedule F (Form 1040). Where can i get a 2012 tax form Taxes on property that produces rent or royalty income are deducted on Schedule E (Form 1040). Where can i get a 2012 tax form Self-employment tax. Where can i get a 2012 tax form    Deduct one-half of your self-employment tax on Form 1040, line 27. Where can i get a 2012 tax form Other taxes. Where can i get a 2012 tax form    All other deductible taxes are deducted on Schedule A (Form 1040), line 8. 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