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Federal Income Tax Return

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Federal Income Tax Return

Federal income tax return 4. Federal income tax return   General Business Credits Table of Contents Introduction Useful Items - You may want to see: Business Credits How To Claim the Credit Introduction Your general business credit for the year consists of your carryforward of business credits from prior years plus the total of your current year business credits. Federal income tax return In addition, your general business credit for the current year may be increased later by the carryback of business credits from later years. Federal income tax return You subtract this credit directly from your tax. Federal income tax return Useful Items - You may want to see: Form (and Instructions) 3800 General Business Credit 6251 Alternative Minimum Tax—Individuals See chapter 12 for information about getting publications and forms. Federal income tax return Business Credits All of the following credits are part of the general business credit. Federal income tax return The form you use to figure each credit is shown in parentheses. Federal income tax return You will also have to complete Form 3800. Federal income tax return Alternative fuel vehicle refueling property credit (Form 8911). Federal income tax return   This credit applies to the cost of any qualified fuel vehicle refueling property you placed in service. Federal income tax return For more information, see Form 8911. Federal income tax return Alternative motor vehicle credit (Form 8910). Federal income tax return   For more information, see Form 8910. Federal income tax return Biodiesel and renewable diesel fuels credit (Form 8864). Federal income tax return   For more information, see Form 8864. Federal income tax return Biofuel producer credit (Form 6478). Federal income tax return    For more information, see Form 6478. Federal income tax return Carbon dioxide sequestration credit (Form 8933). Federal income tax return   This credit is for carbon dioxide which is captured at a qualified facility and disposed of in a secure geological storage or used in a qualified enhanced oil or natural gas recovery project. Federal income tax return For more information, see Form 8933. Federal income tax return Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). Federal income tax return   This credit is generally equal to your (employer's) portion of social security and Medicare taxes paid on tips received by employees of your food and beverage establishment where tipping is customary. Federal income tax return The credit applies regardless of whether the food is consumed on or off your business premises. Federal income tax return For more information, see Form 8846. Federal income tax return Credit for employer differential wage payments (Form 8932). Federal income tax return   This credit provides certain small businesses with an incentive to continue to pay wages to an employee performing services on active duty in the uniformed services of the United States for a period of more than 30 days. Federal income tax return For more information, see Form 8932. Federal income tax return Credit for employer-provided childcare facilities and services (Form 8882). Federal income tax return   This credit applies to the qualified expenses you paid for employee childcare and qualified expenses you paid for childcare resource and referral services. Federal income tax return For more information, see Form 8882. Federal income tax return Credit for increasing research activities (Form 6765). Federal income tax return   This credit is designed to encourage businesses to increase the amounts they spend on research and experimental activities, including energy research. Federal income tax return For more information, see Form 6765. Federal income tax return Credit for small employer health insurance premiums (Form 8941). Federal income tax return   This credit applies to the cost of certain health insurance coverage you provide to certain employees. Federal income tax return For more information, see Form 8941. Federal income tax return Credit for small employer pension plan startup costs (Form 8881). Federal income tax return   This credit applies to pension plan startup costs of a new qualified defined benefit or defined contribution plan (including a 401(k) plan), SIMPLE plan, or simplified employee pension. Federal income tax return For more information, see Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). Federal income tax return Disabled access credit (Form 8826). Federal income tax return   This credit is a nonrefundable tax credit for an eligible small business that pays or incurs expenses to provide access to persons who have disabilities. Federal income tax return You must pay or incur the expenses to enable your business to comply with the Americans with Disabilities Act of 1990. Federal income tax return For more information, see Form 8826. Federal income tax return Distilled spirits credit (Form 8906). Federal income tax return   This credit is available to distillers and importers of distilled spirits and eligible wholesalers of distilled spirits. Federal income tax return For more information, see Form 8906. Federal income tax return Empowerment zone employment credit (Form 8844). Federal income tax return   You may qualify for this credit if you have employees and are engaged in a business in an empowerment zone for which the credit is available. Federal income tax return For more information, see Form 8844. Federal income tax return Energy efficient appliance credit (Form 8909). Federal income tax return   This credit is available for manufacturers of eligible appliances. Federal income tax return For more information, see Form 8909. Federal income tax return Energy efficient home credit (Form 8908). Federal income tax return   This credit is available for eligible contractors of certain homes sold for use as a residence. Federal income tax return For more information, see Form 8908. Federal income tax return Indian employment credit (Form 8845). Federal income tax return   This credit applies to qualified wages and health insurance costs you paid or incurred for qualified employees. Federal income tax return For more information, see Form 8845. Federal income tax return Investment credit (Form 3468). Federal income tax return   The investment credit is the total of the following credits. Federal income tax return Rehabilitation credit. Federal income tax return Energy credit. Federal income tax return Qualifying advanced coal project credit. Federal income tax return Qualifying gasification project credit. Federal income tax return Qualifying advanced energy project credit. Federal income tax return   For more information, see Form 3468. Federal income tax return Low sulfur diesel fuel production credit (Form 8896). Federal income tax return    For more information, see Form 8896. Federal income tax return Low-income housing credit (Form 8586). Federal income tax return   This credit generally applies to each new qualified low-income building placed in service after 1986. Federal income tax return For more information, see Form 8586. Federal income tax return Mine rescue team training credit (Form 8923). Federal income tax return   This credit applies to training program costs you pay or incur for certain mine rescue team employees. Federal income tax return For more information, see Form 8923. Federal income tax return New markets credit (Form 8874). Federal income tax return   This credit is for qualified equity investments made in qualified community development entities. Federal income tax return For more information, see Form 8874. Federal income tax return Nonconventional source fuel credit (Form 8907). Federal income tax return   This credit is for qualified coke and coke gas you produced and sold to an unrelated person during the tax year. Federal income tax return For more information, see Form 8907. Federal income tax return Orphan drug credit (Form 8820). Federal income tax return   This credit applies to qualified expenses incurred in testing certain drugs for rare diseases and conditions. Federal income tax return For more information, see Form 8820. Federal income tax return Qualified plug-in electric drive motor vehicle credit (Form 8936). Federal income tax return   This credit is for certain new qualified plug-in electric vehicles placed in service during the tax year. Federal income tax return For more information, see Form 8936. Federal income tax return Qualified railroad track maintenance credit (Form 8900). Federal income tax return   This credit applies with respect to qualified railroad track maintenance expenditures paid or incurred during the tax year. Federal income tax return For more information, see Form 8900. Federal income tax return Renewable electricity, refined coal, and Indian coal production credit (Form 8835). Federal income tax return   This credit is for the sale of electricity, refined coal, or Indian coal produced in the United States or U. Federal income tax return S. Federal income tax return possessions from qualified energy resources at a qualified facility. Federal income tax return For more information, see Form 8835. Federal income tax return Work opportunity credit (Form 5884). Federal income tax return   This credit provides businesses with an incentive to hire individuals from targeted groups that have a particularly high unemployment rate or other special employment needs. Federal income tax return For more information, see Form 5884. Federal income tax return How To Claim the Credit To claim a general business credit, you will first have to get the forms you need to claim your current year business credits. Federal income tax return In addition to the credit form, you also need to file Form 3800. Federal income tax return Prev  Up  Next   Home   More Online Publications
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The Federal Income Tax Return

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