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Amended Return Instructions

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Amended Return Instructions

Amended return instructions Publication 597 - Main Content Table of Contents Application of Treaty Personal Services Pensions, Annuities, Social Security, and AlimonyRoth IRAs. Amended return instructions Tax-deferred plans. Amended return instructions Investment Income From Canadian Sources Other Income Charitable ContributionsQualified charities. Amended return instructions Income Tax Credits Competent Authority Assistance How To Get Tax HelpText of Treaty U. Amended return instructions S. Amended return instructions Taxation Canadian Taxation Application of Treaty The benefits of the income tax treaty are generally provided on the basis of residence for income tax purposes. Amended return instructions That is, a person who is recognized as a resident of the United States who has income from Canada, will often pay less income tax to Canada on that income than if no treaty was in effect. Amended return instructions Article IV provides definitions of residents of Canada and the United States, and provides specific criteria for applying the treaty in cases where a taxpayer is considered by both countries to be a resident. Amended return instructions Saving clause. Amended return instructions   In most instances, a treaty does not affect the right of a country to tax its own residents (including those who are U. Amended return instructions S. Amended return instructions citizens) or of the United States to tax its residents or citizens (including U. Amended return instructions S. Amended return instructions citizens who are residents of the foreign country). Amended return instructions This provision is known as the “saving clause. Amended return instructions ”   For example, an individual who is a U. Amended return instructions S. Amended return instructions citizen and a resident of Canada may have dividend income from a U. Amended return instructions S. Amended return instructions corporation. Amended return instructions The treaty provides a maximum rate of 15% on dividends received by a resident of Canada from sources in the United States. Amended return instructions Even though a resident of Canada, the individual is a U. Amended return instructions S. Amended return instructions citizen and the saving clause overrides the treaty article that limits the U. Amended return instructions S. Amended return instructions tax to 15%. Amended return instructions    Exceptions to the saving clause can be found in Article XXIX, paragraph 3. Amended return instructions Treaty-based position. Amended return instructions   If you take the position that any U. Amended return instructions S. Amended return instructions tax is overruled or otherwise reduced by a U. Amended return instructions S. Amended return instructions treaty (a treaty-based position), you generally must disclose that position on Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), and attach it to your return. Amended return instructions Personal Services A U. Amended return instructions S. Amended return instructions citizen or resident who is temporarily present in Canada during the tax year is exempt from Canadian income taxes on pay for services performed, or remittances received from the United States, if the citizen or resident qualifies under one of the treaty exemption provisions set out below. Amended return instructions Income from employment (Article XV). Amended return instructions   Income U. Amended return instructions S. Amended return instructions residents receive for the performance of dependent personal services in Canada (except as public entertainers) is exempt from Canadian tax if it is not more than $10,000 in Canadian currency for the year. Amended return instructions If it is more than $10,000 for the year, it is exempt only if: The residents are present in Canada for no more than 183 days in any 12-month period beginning or ending in the year concerned, and The income is not paid by, or on behalf of, a Canadian resident and is not borne by a permanent establishment in Canada. Amended return instructions    Whether there is a permanent establishment in Canada is determined by the rules set forth in Article V. Amended return instructions Example. Amended return instructions You are a U. Amended return instructions S. Amended return instructions resident employed under an 8-month contract with a Canadian firm to install equipment in their Montreal plant. Amended return instructions During the calendar year you were physically present in Canada for 179 days and were paid $16,500 (Canadian) for your services. Amended return instructions Although you were in Canada for not more than 183 days during the year, your income is not exempt from Canadian income tax because it was paid by a Canadian resident and was more than $10,000 (Canadian) for the year. Amended return instructions Pay received by a U. Amended return instructions S. Amended return instructions resident for work regularly done in more than one country as an employee on a ship, aircraft, motor vehicle, or train operated by a U. Amended return instructions S. Amended return instructions resident is exempt from Canadian tax. Amended return instructions Income from self-employment (Article VII). Amended return instructions   Income from services performed (other than those performed as an employee) are taxed in Canada if they are attributable to a permanent establishment in Canada. Amended return instructions This income is treated as business profits, and deductions similar to those allowed under U. Amended return instructions S. Amended return instructions law are allowable. Amended return instructions   If you carry on (or have carried on) business in both Canada and the United States, the business profits are attributable to each country based on the profits that the permanent establishment might be expected to make if it were a distinct and separate person engaged in the same or similar activities. Amended return instructions The business profits attributable to the permanent establishment include only those profits derived from assets used, risks assumed, and activities performed by the permanent establishment. Amended return instructions   You may be considered to have a permanent establishment if you meet certain conditions. Amended return instructions For more information, see Article V (Permanent Establishment) and Article VII (Business Profits). Amended return instructions Public entertainers (Article XVI). Amended return instructions   The provisions under income from employment or income from self-employment do not apply to public entertainers (such as theater, motion picture, radio, or television artistes, musicians, or athletes) from the United States who receive more than $15,000 in gross receipts in Canadian currency, including reimbursed expenses, from their entertainment activities in Canada during the calendar year. Amended return instructions However, this provision for public entertainers does not apply (and the other provisions will apply) to athletes participating in team sports in leagues with regularly scheduled games in both the United States and Canada. Amended return instructions Compensation paid by the U. Amended return instructions S. Amended return instructions Government (Article XIX). Amended return instructions   Wages, salaries, and similar income (other than pensions) paid to a U. Amended return instructions S. Amended return instructions citizen by the United States or any of its agencies, instrumentalities, or political subdivisions for discharging governmental functions are exempt from Canadian income tax. Amended return instructions   The exemption does not apply to pay for services performed in connection with any trade or business carried on for profit by the United States, or any of its agencies, instrumentalities, or political subdivisions. Amended return instructions Students and apprentices (Article XX). Amended return instructions   A full-time student, apprentice, or business trainee who is in Canada to study or acquire business experience is exempt from Canadian income tax on remittances received from any source outside Canada for maintenance, education, or training. Amended return instructions The recipient must be or must have been a U. Amended return instructions S. Amended return instructions resident immediately before visiting Canada. Amended return instructions   An apprentice or business trainee can claim this exemption only for a period of one year from the date the individual first arrived in Canada for the purpose of training. Amended return instructions Pensions, Annuities, Social Security, and Alimony Under Article XVIII, pensions and annuities from Canadian sources paid to U. Amended return instructions S. Amended return instructions residents are subject to tax by Canada, but the tax is limited to 15% of the gross amount (if a periodic pension payment) or of the taxable amount (if an annuity). Amended return instructions Canadian pensions and annuities paid to U. Amended return instructions S. Amended return instructions residents may be taxed by the United States, but the amount of any pension included in income for U. Amended return instructions S. Amended return instructions tax purposes may not be more than the amount that would be included in income in Canada if the recipient were a Canadian resident. Amended return instructions Pensions. Amended return instructions   A pension includes any payment under a pension or other retirement arrangement, Armed Forces retirement pay, war veterans pensions and allowances, and payments under a sickness, accident, or disability plan. Amended return instructions It includes pensions paid by private employers and the government for services rendered. Amended return instructions   Pensions also include payments from individual retirement arrangements (IRAs) in the United States, registered retirement savings plans (RRSPs) and registered retirement income funds (RRIFs) in Canada. Amended return instructions   Pensions do not include social security benefits. Amended return instructions Roth IRAs. Amended return instructions   A distribution from a Roth IRA is exempt from Canadian tax to the extent it would be exempt from U. Amended return instructions S. Amended return instructions tax if paid to a U. Amended return instructions S. Amended return instructions resident. Amended return instructions In addition, you may elect to defer any tax in Canada on income accrued within the Roth IRA but not distributed by the Roth IRA. Amended return instructions However, you cannot defer tax on any accruals due to contributions made after you become a Canadian resident. Amended return instructions Tax-deferred plans. Amended return instructions   Generally, income that accrues in a Canadian RRSP or RRIF is subject to U. Amended return instructions S. Amended return instructions tax, even if it is not distributed. Amended return instructions However, a U. Amended return instructions S. Amended return instructions citizen or resident can elect to defer U. Amended return instructions S. Amended return instructions tax on income from the plan until the income is distributed. Amended return instructions Form 8891 is used to make the election. Amended return instructions Annuities. Amended return instructions    An annuity is a stated sum payable periodically at stated times, during life, or during a specified number of years, under an obligation to make the payments in return for adequate and full consideration (other than services rendered). Amended return instructions Annuities do not include: Non-periodic payments, or An annuity the cost of which was deductible for tax purposes. Amended return instructions Special rules. Amended return instructions    Special rules apply to pensions and annuities with respect to: Short-term assignments, Cross-border commuters, and Individuals who participate in a Canadian qualifying plan. Amended return instructions Generally, distributions in such cases are deemed to be earned in the country in which the plan is established, without regard to where the services were rendered. Amended return instructions Social security benefits. Amended return instructions   U. Amended return instructions S. Amended return instructions social security benefits paid to a resident of Canada are taxed in Canada as if they were benefits under the Canada Pension Plan, except that 15% of the amount of the benefit is exempt from Canadian tax. Amended return instructions Alimony. Amended return instructions   Alimony and similar amounts (including child support payments) from Canadian sources paid to U. Amended return instructions S. Amended return instructions residents are exempt from Canadian tax. Amended return instructions For purposes of U. Amended return instructions S. Amended return instructions tax, these amounts are excluded from income to the same extent they would be excluded from income in Canada if the recipient was a Canadian resident. Amended return instructions Investment Income From Canadian Sources The treaty provides beneficial treatment for certain items of Canadian source income that result from an investment of capital. Amended return instructions Dividends (Article X). Amended return instructions   For Canadian source dividends received by U. Amended return instructions S. Amended return instructions residents, the Canadian income tax generally may not be more than 15%. Amended return instructions   A 5% rate applies to intercorporate dividends paid from a subsidiary to a parent corporation owning at least 10% of the subsidiary's voting stock. Amended return instructions However, a 10% rate applies if the payer of the dividend is a nonresident-owned Canadian investment corporation. Amended return instructions   These rates do not apply if the owner of the dividends carries on, or has carried on, a business in Canada through a permanent establishment and the holding on which the income is paid is effectively connected with that permanent establishment. Amended return instructions Interest (Article XI). Amended return instructions   Generally, Canadian source interest received by U. Amended return instructions S. Amended return instructions residents is exempt from Canadian income tax. Amended return instructions   The exemption does not apply if the owner of the interest carries on, or has carried on, a business in Canada through a permanent establishment and the debt on which the income is paid is effectively connected with that permanent establishment. Amended return instructions Gains from the sale of property (Article XIII). Amended return instructions   Generally, gains from the sale of personal property by a U. Amended return instructions S. Amended return instructions resident having no permanent establishment in Canada are exempt from Canadian income tax. Amended return instructions However, the exemption from Canadian tax does not apply to gains realized by U. Amended return instructions S. Amended return instructions residents on Canadian real property, and on personal property belonging to a permanent establishment in Canada. Amended return instructions   If the property subject to Canadian tax is a capital asset and was owned by the U. Amended return instructions S. Amended return instructions resident on September 26, 1980, not as part of the business property of a permanent establishment in Canada, generally the taxable gain is limited to the appreciation after 1984. Amended return instructions Royalties (Article XII). Amended return instructions   The following are exempt from Canadian tax: Copyright royalties and other like payments for the production or reproduction of any literary, dramatic, musical, or artistic work (other than payments for motion pictures and works on film, videotape, or other means of reproduction for use in connection with television, which may be taxed at 10%), Payments for the use of, or the right to use, computer software, Payments for the use of, or the right to use, any patent or any information concerning industrial, commercial, or scientific experience (but not within a rental or franchise agreement), and Payments for broadcasting as agreed to in an exchange of notes between the countries. Amended return instructions   This rate or exemption does not apply if the owner of the royalties carries on, or has carried on, a business in Canada through a permanent establishment and the right or property on which the income is paid is effectively connected with that permanent establishment. Amended return instructions   This exemption (or lower rate) does not apply to royalties to explore for or to exploit mineral deposits, timber, and other natural resources. Amended return instructions Other Income Generally, Canadian source income that is not specifically mentioned in the treaty, may be taxed by Canada. Amended return instructions Gambling losses. Amended return instructions   Canadian residents may deduct gambling losses in the U. Amended return instructions S. Amended return instructions against gambling winnings in the U. Amended return instructions S. Amended return instructions in the same manner as a U. Amended return instructions S. Amended return instructions resident. Amended return instructions Charitable Contributions United States income tax return. Amended return instructions   Under Article XXI, you may deduct contributions to certain qualified Canadian charitable organizations on your United States income tax return. Amended return instructions Besides being subject to the overall limits applicable to all your charitable contributions under U. Amended return instructions S. Amended return instructions tax law, your charitable contributions to Canadian organizations (other than contributions to a college or university at which you or a member of your family is or was enrolled) are subject to the U. Amended return instructions S. Amended return instructions percentage limits on charitable contributions, applied to your Canadian source income. Amended return instructions If your return does not include gross income from Canadian sources, charitable contributions to Canadian organizations are generally not deductible. Amended return instructions Example. Amended return instructions You are a U. Amended return instructions S. Amended return instructions citizen living in Canada. Amended return instructions You have both U. Amended return instructions S. Amended return instructions and Canadian source income. Amended return instructions During your tax year, you contribute to Canadian organizations that would qualify as charitable organizations under U. Amended return instructions S. Amended return instructions tax law if they were U. Amended return instructions S. Amended return instructions organizations. Amended return instructions To figure the maximum amount of the contribution to Canadian organizations that you can deduct on your U. Amended return instructions S. Amended return instructions income tax return, multiply your adjusted gross income from Canadian sources by the percentage limit that applies to contributions under U. Amended return instructions S. Amended return instructions income tax law. Amended return instructions Then include this amount on your return along with all your domestic charitable contributions, subject to the appropriate percentage limit required for contributions under U. Amended return instructions S. Amended return instructions income tax law. Amended return instructions The appropriate percentage limit for U. Amended return instructions S. Amended return instructions tax purposes is applied to your total adjusted gross income from all sources. Amended return instructions Qualified charities. Amended return instructions   These Canadian organizations must meet the qualifications that a U. Amended return instructions S. Amended return instructions charitable organization must meet under U. Amended return instructions S. Amended return instructions tax law. Amended return instructions Usually an organization will notify you if it qualifies. Amended return instructions For further information on charitable contributions and the U. Amended return instructions S. Amended return instructions percentage limits, see Publication 526, Charitable Contributions. Amended return instructions Canadian income tax return. Amended return instructions   Under certain conditions, contributions to qualified U. Amended return instructions S. Amended return instructions charitable organizations may also be claimed on your Canadian income tax return if you are a Canadian resident. Amended return instructions Income Tax Credits The treaty contains a credit provision (Article XXIV) for the elimination of double taxation. Amended return instructions In general, the United States and Canada both allow a credit against their income tax for the income tax paid to the other country on income from sources in that other country. Amended return instructions For detailed discussions of the U. Amended return instructions S. Amended return instructions income tax treatment of tax paid to foreign countries, see Publication 514, Foreign Tax Credit for Individuals. Amended return instructions See paragraphs (4) and (5) of Article XXIV for certain provisions that affect the computation of the credit allowed by the United States for Canadian income taxes paid by U. Amended return instructions S. Amended return instructions citizens residing in Canada. Amended return instructions Competent Authority Assistance Under Article XXVI, a U. Amended return instructions S. Amended return instructions citizen or resident may request assistance from the U. Amended return instructions S. Amended return instructions competent authority when the actions of Canada, the United States, or both, potentially result in double taxation or taxation contrary to the treaty. Amended return instructions The U. Amended return instructions S. Amended return instructions competent authority may then consult with the Canadian competent authority to determine if the double taxation or denial of treaty benefits in question can be avoided. Amended return instructions If the competent authorities are not able to reach agreement in a case, binding arbitration proceedings may apply. Amended return instructions It is important that your request for competent authority assistance be made as soon as you have been notified by either Canada or the United States of proposed adjustments that would result in denial of treaty benefits or in double taxation. Amended return instructions This is so that implementation of any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. Amended return instructions For information that you should include with your request for competent authority assistance, see Revenue Procedure 2006-54, 2006-49 IRB 1035, available at www. Amended return instructions irs. Amended return instructions gov/irb/2006-49_IRB/ar13. Amended return instructions html. Amended return instructions The request should be addressed to:  Deputy Commissioner (International) Large Business and International Division Attn: Office of Tax Treaty  Internal Revenue Service 1111 Constitution Ave. Amended return instructions , NW Routing: MA3-322A Washington, D. Amended return instructions C. Amended return instructions 20024 In addition to a timely request for assistance, you should take the following measures: File a timely protective claim for credit or refund of U. Amended return instructions S. Amended return instructions taxes on Form 1040X, Form 1120X, or amended Form 1041, whichever is appropriate. Amended return instructions This will, among other things, give you the benefit of a foreign tax credit in case you do not qualify for the treaty benefit in question. Amended return instructions For figuring this credit, attach either Form 1116, Foreign Tax Credit (Individual, Estate, or Trust), or Form 1118, Foreign Tax Credit — Corporations, as appropriate. Amended return instructions Attach your protective claim to your request for competent authority assistance. Amended return instructions Take appropriate action under Canadian procedures to avoid the lapse or termination of your right of appeal under Canadian income tax law. Amended return instructions How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS and the Canada Revenue Agency in several ways. Amended return instructions Text of Treaty You can get the text of the U. Amended return instructions S. Amended return instructions —Canada income tax treaty from: Superintendent of Documents U. Amended return instructions S. Amended return instructions Government Printing Office P. Amended return instructions O. Amended return instructions Box 371954 Pittsburgh, PA 15250-7954 The treaty can also be found on the Internet at IRS. Amended return instructions gov. Amended return instructions U. Amended return instructions S. Amended return instructions Taxation During the filing season, the IRS conducts a taxpayer assistance program in Canada. Amended return instructions To find out if IRS personnel will be in your area, you should contact the consular office at the nearest U. Amended return instructions S. Amended return instructions Embassy or consulate. Amended return instructions Mail. Amended return instructions For answers to technical or account questions, you can write to:   Internal Revenue Service International Section Philadelphia, PA 19255-0525 Phone. Amended return instructions You can call the IRS for help at (267) 941-1000 (not a toll-free call). Amended return instructions Canadian Taxation You can get information on Canadian taxation from the Canada Revenue Agency. Amended return instructions The International Tax Services Office can be contacted on 1-800-267-5177 (from anywhere in Canada and the U. Amended return instructions S. Amended return instructions ) or on the Internet at www. Amended return instructions cra-arc. Amended return instructions gc. Amended return instructions ca. Amended return instructions Prev  Up  Next   Home   More Online Publications

Topic 303 - Checklist of Common Errors When Preparing Your Tax Return

Before filing your return, review it to make sure it is correct and complete. The following checklist may help you to avoid common errors:

  • Did you consider filing your tax return electronically? By electronically filing your tax return, many common errors may be avoided or corrected by the computer software. Depending on your income, you may even qualify to e-file for free by using Free File tax software. For more information, visit the IRS website at www.irs.gov and click on the e-file logo on our home page.
  • Did you clearly print your name, social security number, and address, including ZIP code directly on your return? Note that if you are married but filing a separate return, do not include your spouse's name in the name, address and social security number fields on the return.
  • Did you enter the names and social security numbers for yourself, your spouse (if filing jointly), your dependents, and qualifying children for the earned income credit or child tax credit, exactly as those names and numbers appear on each person's social security card? If there have been any name changes be sure to contact the Social Security Administration at www.ssa.gov or call at 800-772-1213.
  • Did you check only one filing status?
  • Did you check the appropriate exemption boxes and enter the names and social security numbers exactly as those names and numbers appear on each person's social security card, for all dependents you claimed? Is the total number of exemptions entered?
  • Did you enter income, deductions, and credits on the correct lines and are the totals correct?
  • If you show a negative amount on your return, did you put brackets around it?
  • If you are taking the standard deduction and checked any box indicating either you or your spouse were age 65 or older or blind, did you find the correct standard deduction using the chart in the Form 1040 Instructions (PDF) or the Form 1040A Instructions (PDF)?
  • Did you figure the tax correctly? If you used the tax tables, did you use the correct column for your filing status?
  • Did you sign and date the return? If it is a joint return, did your spouse also sign and date the return?
  • Do you have a Form W-2 (PDF) from each of your employers and did you attach Copy B of each Form W-2 to your return? If you have more than one job, combine the wages and withholdings from all Form W-2s you receive and report those amounts on one return.
  • Did you attach each Form 1099-R (PDF) that shows federal tax was withheld?
  • Did you attach all other necessary schedules and forms in sequence number order as shown in the upper right-hand corner?
  • Did you use the correct mailing address from your tax form instructions?
  • Did you use a postage stamp on the envelope?
  • If you owe tax, did you enclose a check or money order made payable to the "United States Treasury" with the return and include your name, address, social security number, daytime telephone number, tax form, and tax year on the payment? For additional information, refer to Topic 158.
  • If you are due a refund and requested direct deposit, did you check your financial institution's routing and account numbers?
  • Did you make a copy of the signed return and all schedules for your records?

A few of the most common errors are:

  1. Incorrect or missing social security numbers.
  2. Incorrect tax entered based on taxable income and filing status.
  3. Computation errors in figuring the taxable income, withholding and estimated tax payments, earned income credit, standard deduction for age 65 or over or blind, the taxable amount of social security benefits, and child and dependent care credit. Also, missing or incorrect identification numbers for child care providers.
  4. Withholding and estimated tax payments entered on the wrong line.
  5. Math errors, both addition and subtraction.

It is important that you review your entire return because any errors may delay the processing of your return.

Page Last Reviewed or Updated: January 22, 2014

The Amended Return Instructions

Amended return instructions Publication 600 - Introductory Material Table of Contents Introduction Introduction The Tax Relief and Health Care Act of 2006 extended the election to deduct state and local general sales taxes for 2006. Amended return instructions The act was enacted after Schedule A (Form 1040), Itemized Deductions, and its instructions were printed. Amended return instructions Because we were not able to include the instructions for figuring the deduction in the Schedule A instructions, we are providing this publication to help you figure this deduction. Amended return instructions You can elect to deduct state and local general sales taxes instead of state and local income taxes as a deduction on Schedule A. Amended return instructions You cannot deduct both. Amended return instructions To figure your deduction, you can use either: Your actual expenses, or The optional sales tax tables plus the general sales taxes paid on certain specified items. Amended return instructions Prev  Up  Next   Home   More Online Publications