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1040ez Free Online File

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1040ez Free Online File

1040ez free online file Publication 901 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. 1040ez free online file Tax questions. 1040ez free online file Obtaining copies of treaties. 1040ez free online file Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 901, such as treaties effective after it was published, go to www. 1040ez free online file irs. 1040ez free online file gov/pub901. 1040ez free online file Reminders Disclosure of a treaty-based position that reduces your tax. 1040ez free online file  If you take the position that any U. 1040ez free online file S. 1040ez free online file tax is overruled or otherwise reduced by a U. 1040ez free online file S. 1040ez free online file treaty (a treaty-based position), you generally must disclose that position on your affected return. 1040ez free online file See Application of Treaties, later. 1040ez free online file U. 1040ez free online file S. 1040ez free online file –U. 1040ez free online file S. 1040ez free online file S. 1040ez free online file R. 1040ez free online file income tax treaty. 1040ez free online file  The U. 1040ez free online file S. 1040ez free online file –U. 1040ez free online file S. 1040ez free online file S. 1040ez free online file R. 1040ez free online file income tax treaty remains in effect for the following members of the Commonwealth of Independent States: Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. 1040ez free online file That treaty will remain in effect until new treaties with these individual countries are negotiated and ratified. 1040ez free online file Provisions of the U. 1040ez free online file S. 1040ez free online file –U. 1040ez free online file S. 1040ez free online file S. 1040ez free online file R. 1040ez free online file income tax treaty are discussed in this publication under Commonwealth of Independent States. 1040ez free online file U. 1040ez free online file S. 1040ez free online file –China income tax treaty. 1040ez free online file  The U. 1040ez free online file S. 1040ez free online file –China income tax treaty does not apply to Hong Kong. 1040ez free online file Introduction This publication will tell you whether a tax treaty between the United States and a particular country offers a reduced rate of, or possibly a complete exemption from, U. 1040ez free online file S. 1040ez free online file income tax for residents of that particular country. 1040ez free online file Tables in the back of this publication show the countries that have income tax treaties with the United States, the tax rates on different kinds of income, and the kinds of income that are exempt from tax. 1040ez free online file You should use this publication only for quick reference. 1040ez free online file It is not a complete guide to all provisions of every income tax treaty. 1040ez free online file Comments and suggestions. 1040ez free online file   We welcome your comments about this publication and your suggestions for future editions. 1040ez free online file   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. 1040ez free online file NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez free online file Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez free online file   You can email us at taxforms@irs. 1040ez free online file gov. 1040ez free online file Please put “Publications Comment” on the subject line. 1040ez free online file You can also send us comments from www. 1040ez free online file irs. 1040ez free online file gov/formspubs. 1040ez free online file Select “Comment on Tax Forms and Publications” under “Information About. 1040ez free online file ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040ez free online file Ordering forms and publications. 1040ez free online file   Visit www. 1040ez free online file irs. 1040ez free online file gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 1040ez free online file Internal Revenue Service 1201 N. 1040ez free online file Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ez free online file   If you have a tax question, check the information available on IRS. 1040ez free online file gov or call 1-800-829-1040. 1040ez free online file We cannot answer tax questions sent to either of the above addresses. 1040ez free online file Obtaining copies of treaties. 1040ez free online file   You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. 1040ez free online file   You can obtain the text of most of the treaties at www. 1040ez free online file irs. 1040ez free online file gov/businesses/international. 1040ez free online file You can also obtain the text of most of the treaties at the following address: Department of the Treasury Office of Public Correspondence 1500 Pennsylvania Ave. 1040ez free online file NW — Rm. 1040ez free online file 3419 Washington, D. 1040ez free online file C. 1040ez free online file 20220 If you have specific questions about a treaty, you can get this information from most Internal Revenue Service offices or from: Internal Revenue Service International Section Philadelphia, PA 19255-0725 Useful Items - You may want to see: Publication 519 U. 1040ez free online file S. 1040ez free online file Tax Guide for Aliens 597 Information on the United States–Canada Income Tax Treaty Form (and Instructions) 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) See How To Get Tax Help near the end of this publication for information about getting these publications and forms. 1040ez free online file Prev  Up  Next   Home   More Online Publications
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Understanding Your CP255 Notice

We need information to complete the termination of your private foundation status.


What you need to do

  • Complete Form 8940, Request for Miscellaneous Determination Under Section 507, 509(a), 4940, 4942, 4945, and 6033 of the Internal Revenue Code.
  • Return the completed form to us by the date indicated in your notice.

You may want to

Review the termination procedures for Private Foundations in Publication 4779, Facts about Terminating or Merging Your Exempt Organization.


Answers to Common Questions

Which organizations must file a Form 990-PF?
Form 990-PF must be filed by:

  • Exempt private foundations (section 6033(a), (b), and (c))
  • Taxable private foundations (section 6033(d))
  • Organizations that agree to private foundation status and their applications for exempt status are pending on the due date for filing
  • Organizations that made an election under section 41(e)(6)
  • Foundations that are making a section 507 termination
  • Section 4947(a)(1) nonexempt charitable trusts treated as private foundations (section 6033(d))

When is Form 990-PF due?
Form 990-PF is due by the 15th day of the 5th month following the close of the foundation's accounting period. For a calendar year taxpayer, Form 990-PF is due on May 15 of the following year. If any due date falls on a Saturday, Sunday, or legal holiday, the foundation can file the return on the next business day.

Can I get help over the phone?
If you have questions or need help completing the form, please call 1-877-829-5500. Personal assistance is available Monday through Friday, 7 a.m. to 7 p.m. CT.

Where can I go for more information about tax-exempt organizations?
For more information on tax-exempt organizations see Tax Information for Charities & Other Non-Profits or Tax Information for Private Foundations.


Tips for next year

Review the tax-exempt organization resources at Form 990 Resources and Tools for Exempt Organizations.


Understanding your notice

Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP255, Page 1

Page Last Reviewed or Updated: 09-Dec-2013

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 1040ez Free Online File

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