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Free Federal And State Tax Filing 2014

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Free Federal And State Tax Filing 2014

Free federal and state tax filing 2014 11. Free federal and state tax filing 2014   Your Rights as a Taxpayer Table of Contents Declaration of Taxpayer Rights Examinations, Appeals, Collections, and RefundsBy mail. Free federal and state tax filing 2014 By interview. Free federal and state tax filing 2014 Repeat examinations. Free federal and state tax filing 2014 The first part of this chapter explains some of your most important rights as a taxpayer. Free federal and state tax filing 2014 The second part explains the examination, appeal, collection, and refund processes. Free federal and state tax filing 2014 Declaration of Taxpayer Rights Protection of your rights. Free federal and state tax filing 2014   IRS employees will explain and protect your rights as a taxpayer throughout your contact with us. Free federal and state tax filing 2014 Privacy and confidentiality. Free federal and state tax filing 2014   The IRS will not disclose to anyone the information you give us, except as authorized by law. Free federal and state tax filing 2014 You have the right to know why we are asking you for information, how we will use it, and what happens if you do not provide requested information. Free federal and state tax filing 2014 Professional and courteous service. Free federal and state tax filing 2014   If you believe that an IRS employee has not treated you in a professional, fair, and courteous manner, you should tell that employee's supervisor. Free federal and state tax filing 2014 If the supervisor's response is not satisfactory, you should write to the IRS director for your area or the center where you file your return. Free federal and state tax filing 2014 Representation. Free federal and state tax filing 2014   You can either represent yourself or, with proper written authorization, have someone else represent you in your place. Free federal and state tax filing 2014 Your representative must be a person allowed to practice before the IRS, such as an attorney, certified public accountant, or enrolled agent. Free federal and state tax filing 2014 If you are in an interview and ask to consult such a person, then we must stop and reschedule the interview in most cases. Free federal and state tax filing 2014   You can have someone accompany you at an interview. Free federal and state tax filing 2014 You can make sound recordings of any meetings with our examination, appeal, or collection personnel, provided you tell us in writing 10 days before the meeting. Free federal and state tax filing 2014 Payment of only the correct amount of tax. Free federal and state tax filing 2014   You are responsible for paying only the correct amount of tax due under the law—no more, no less. Free federal and state tax filing 2014 If you cannot pay all of your tax when it is due, you may be able to make monthly installment payments. Free federal and state tax filing 2014 Help with unresolved tax problems. Free federal and state tax filing 2014   The Taxpayer Advocate Service can help you if you have tried unsuccessfully to resolve a problem with the IRS. Free federal and state tax filing 2014 Your local Taxpayer Advocate can offer you special help if you have a significant hardship as a result of a tax problem. Free federal and state tax filing 2014 For more information, call toll free 1-877-777-4778 (1-800-829-4059 for TTY/TDD) or write to the Taxpayer Advocate at the IRS office that last contacted you. Free federal and state tax filing 2014 Appeals and judicial review. Free federal and state tax filing 2014   If you disagree with us about the amount of your tax liability or certain collection actions, you have the right to ask the Appeals Office to review your case. Free federal and state tax filing 2014 You can also ask a court to review your case. Free federal and state tax filing 2014 Relief from certain penalties and interest. Free federal and state tax filing 2014   The IRS will waive penalties when allowed by law if you can show you acted reasonably and in good faith or relied on the incorrect advice of an IRS employee. Free federal and state tax filing 2014 We will waive interest that is the result of certain errors or delays caused by an IRS employee. Free federal and state tax filing 2014 Examinations, Appeals, Collections, and Refunds Examinations (audits). Free federal and state tax filing 2014   We accept most taxpayers' returns as filed. Free federal and state tax filing 2014 If we inquire about your return or select it for examination, it does not suggest that you are dishonest. Free federal and state tax filing 2014 The inquiry or examination may or may not result in more tax. Free federal and state tax filing 2014 We may close your case without change; or, you may receive a refund. Free federal and state tax filing 2014   The process of selecting a return for examination usually begins in one of two ways. Free federal and state tax filing 2014 First, we use computer programs to identify returns that may have incorrect amounts. Free federal and state tax filing 2014 These programs may be based on information returns, such as Forms 1099 and W-2, on studies of past examinations, or on certain issues identified by compliance projects. Free federal and state tax filing 2014 Second, we use information from outside sources that indicates that a return may have incorrect amounts. Free federal and state tax filing 2014 These sources may include newspapers, public records, and individuals. Free federal and state tax filing 2014 If we determine that the information is accurate and reliable, we may use it to select a return for examination. Free federal and state tax filing 2014   Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, explains the rules and procedures that we follow in examinations. Free federal and state tax filing 2014 The following sections give an overview of how we conduct examinations. Free federal and state tax filing 2014 By mail. Free federal and state tax filing 2014   We handle many examinations and inquiries by mail. Free federal and state tax filing 2014 We will send you a letter with either a request for more information or a reason why we believe a change to your return may be needed. Free federal and state tax filing 2014 You can respond by mail or you can request a personal interview with an examiner. Free federal and state tax filing 2014 If you mail us the requested information or provide an explanation, we may or may not agree with you, and we will explain the reasons for any changes. Free federal and state tax filing 2014 Please do not hesitate to write to us about anything you do not understand. Free federal and state tax filing 2014 By interview. Free federal and state tax filing 2014   If we notify you that we will conduct your examination through a personal interview, or you request such an interview, you have the right to ask that the examination take place at a reasonable time and place that is convenient for both you and the IRS. Free federal and state tax filing 2014 If our examiner proposes any changes to your return, he or she will explain the reasons for the changes. Free federal and state tax filing 2014 If you do not agree with these changes, you can meet with the examiner's supervisor. Free federal and state tax filing 2014 Repeat examinations. Free federal and state tax filing 2014   If we examined your return for the same items in either of the 2 previous years and proposed no change to your tax liability, please contact us as soon as possible so we can see if we should discontinue the examination. Free federal and state tax filing 2014 Appeals. Free federal and state tax filing 2014   If you do not agree with the examiner's proposed changes, you can appeal them to the Appeals Office of the IRS. Free federal and state tax filing 2014 Most differences can be settled without expensive and time-consuming court trials. Free federal and state tax filing 2014 Your appeal rights are explained in detail in both Publication 5, Your Appeal Rights and How To Prepare a Protest If You Don't Agree, and Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. Free federal and state tax filing 2014   If you do not wish to use the Appeals Office or disagree with its findings, you may be able to take your case to the U. Free federal and state tax filing 2014 S. Free federal and state tax filing 2014 Tax Court, U. Free federal and state tax filing 2014 S. Free federal and state tax filing 2014 Court of Federal Claims, or the U. Free federal and state tax filing 2014 S. Free federal and state tax filing 2014 District Court where you live. Free federal and state tax filing 2014 If you take your case to court, the IRS will have the burden of proving certain facts if you kept adequate records to show your tax liability, cooperated with the IRS, and meet certain other conditions. Free federal and state tax filing 2014 If the court agrees with you on most issues in your case and finds that our position was largely unjustified, you may be able to recover some of your administrative and litigation costs. Free federal and state tax filing 2014 You will not be eligible to recover these costs unless you tried to resolve your case administratively, including going through the appeals system, and you gave us the information necessary to resolve the case. Free federal and state tax filing 2014 Collections. Free federal and state tax filing 2014   Publication 594, The IRS Collection Process, explains your rights and responsibilities regarding payment of federal taxes. Free federal and state tax filing 2014 It describes: What to do when you owe taxes. Free federal and state tax filing 2014 It describes what to do if you get a tax bill and what to do if you think your bill is wrong. Free federal and state tax filing 2014 It also covers making installment payments, delaying collection action, and submitting an offer in compromise. Free federal and state tax filing 2014 IRS collection actions. Free federal and state tax filing 2014 It covers liens, releasing a lien, levies, releasing a levy, seizures and sales, and release of property. Free federal and state tax filing 2014   Your collection appeal rights are explained in detail in Publication 1660, Collection Appeal Rights. Free federal and state tax filing 2014 Innocent spouse relief. Free federal and state tax filing 2014   Generally, both you and your spouse are responsible, jointly and individually, for paying the full amount of any tax, interest, or penalties due on your joint return. Free federal and state tax filing 2014 To seek relief from any liability related to your spouse (or former spouse), you must file a claim on Form 8857, Request for Innocent Spouse Relief. Free federal and state tax filing 2014 In some cases, Form 8857 may need to be filed within 2 years of the date on which the IRS first attempted to collect the tax from you. Free federal and state tax filing 2014 Do not file Form 8857 with your Form 1040. Free federal and state tax filing 2014 For more information, see Publication 971, Innocent Spouse Relief, and Form 8857 or you can call the Innocent Spouse office toll-free at 1-855-851-2009. Free federal and state tax filing 2014 Refunds. Free federal and state tax filing 2014   You can file a claim for refund if you think you paid too much tax. Free federal and state tax filing 2014 You must generally file the claim within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later. Free federal and state tax filing 2014 The law generally provides for interest on your refund if it is not paid within 45 days of the date you filed your return or claim for refund. Free federal and state tax filing 2014 Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, has more information on refunds. Free federal and state tax filing 2014   If you were due a refund but you did not file a return, you must file within 3 years from the date the return was due (including extensions) to get that refund. Free federal and state tax filing 2014 Prev  Up  Next   Home   More Online Publications
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The Free Federal And State Tax Filing 2014

Free federal and state tax filing 2014 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. Free federal and state tax filing 2014 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. Free federal and state tax filing 2014 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. Free federal and state tax filing 2014 Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Free federal and state tax filing 2014 Also include any state and local general sales taxes paid for a leased motor vehicle. Free federal and state tax filing 2014 Do not include sales taxes paid on items used in your trade or business. Free federal and state tax filing 2014 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. Free federal and state tax filing 2014 You must keep your actual receipts showing general sales taxes paid to use this method. Free federal and state tax filing 2014 Refund of general sales taxes. Free federal and state tax filing 2014   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. Free federal and state tax filing 2014 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. Free federal and state tax filing 2014 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. Free federal and state tax filing 2014 See Recoveries in Pub. Free federal and state tax filing 2014 525 for details. Free federal and state tax filing 2014 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. Free federal and state tax filing 2014 You may also be able to add the state and local general sales taxes paid on certain specified items. Free federal and state tax filing 2014 To figure your state and local general sales tax deduction using the tables, complete the worksheet below. Free federal and state tax filing 2014 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. Free federal and state tax filing 2014 State and Local General Sales Tax Deduction Worksheet (See the instructions that begin on page 3. Free federal and state tax filing 2014 ) 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. Free federal and state tax filing 2014   1. Free federal and state tax filing 2014 Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the instructions) 1. Free federal and state tax filing 2014 $     Next. Free federal and state tax filing 2014 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. Free federal and state tax filing 2014 Otherwise, go to line 2       2. Free federal and state tax filing 2014 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. Free federal and state tax filing 2014 Enter -0-                   Yes. Free federal and state tax filing 2014 Enter your local general sales taxes from the applicable table on page 7 (see page 3 of the instructions)     2. Free federal and state tax filing 2014 $       3. Free federal and state tax filing 2014 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. Free federal and state tax filing 2014 Skip lines 3 through 5, enter -0- on line 6, and go to line 7             Yes. Free federal and state tax filing 2014 Enter your local general sales tax rate, but omit the percentage sign. Free federal and state tax filing 2014 For example, if your local general sales tax rate was 2. Free federal and state tax filing 2014 5%, enter 2. Free federal and state tax filing 2014 5. Free federal and state tax filing 2014 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. Free federal and state tax filing 2014 (If you do not know your local general sales tax rate, contact your local government. Free federal and state tax filing 2014 ) 3. Free federal and state tax filing 2014 . Free federal and state tax filing 2014       4. Free federal and state tax filing 2014 Did you enter -0- on line 2 above?             No. Free federal and state tax filing 2014 Skip lines 4 and 5 and go to line 6             Yes. Free federal and state tax filing 2014 Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. Free federal and state tax filing 2014 For example, if your state general sales tax rate is 6%, enter 6. Free federal and state tax filing 2014 0 4. Free federal and state tax filing 2014 . Free federal and state tax filing 2014       5. Free federal and state tax filing 2014 Divide line 3 by line 4. Free federal and state tax filing 2014 Enter the result as a decimal (rounded to at least three places) 5. Free federal and state tax filing 2014 . Free federal and state tax filing 2014       6. Free federal and state tax filing 2014 Did you enter -0- on line 2 above?             No. Free federal and state tax filing 2014 Multiply line 2 by line 3   6. Free federal and state tax filing 2014 $     Yes. Free federal and state tax filing 2014 Multiply line 1 by line 5. Free federal and state tax filing 2014 If you lived in more than one locality in the same state during 2006, see page 4 of the instructions           7. Free federal and state tax filing 2014 Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the instructions) 7. Free federal and state tax filing 2014 $   8. Free federal and state tax filing 2014 Deduction for general sales taxes. Free federal and state tax filing 2014 Add lines 1, 6, and 7. Free federal and state tax filing 2014 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. Free federal and state tax filing 2014 Be sure to enter “ST” on the dotted line to the left of the entry space 8. Free federal and state tax filing 2014 $     Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. Free federal and state tax filing 2014    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. Free federal and state tax filing 2014 Read down the “At least-But less than” columns for your state and find the line that includes your 2006 income. Free federal and state tax filing 2014 If married filing separately, do not include your spouse's income. Free federal and state tax filing 2014 Your 2006 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. Free federal and state tax filing 2014 Tax-exempt interest. Free federal and state tax filing 2014 Veterans' benefits. Free federal and state tax filing 2014 Nontaxable combat pay. Free federal and state tax filing 2014 Workers' compensation. Free federal and state tax filing 2014 Nontaxable part of social security and railroad retirement benefits. Free federal and state tax filing 2014 Nontaxable part of IRA, pension, or annuity distributions. Free federal and state tax filing 2014 Do not include rollovers. Free federal and state tax filing 2014 Public assistance payments. Free federal and state tax filing 2014 The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Free federal and state tax filing 2014 Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Free federal and state tax filing 2014 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. Free federal and state tax filing 2014 If there is no table for your state, the table amount is considered to be zero. Free federal and state tax filing 2014 Multiply the table amount for each state you lived in by a fraction. Free federal and state tax filing 2014 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). Free federal and state tax filing 2014 Enter the total of the prorated table amounts for each state on line 1. Free federal and state tax filing 2014 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. Free federal and state tax filing 2014 Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. Free federal and state tax filing 2014 Example. Free federal and state tax filing 2014 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). Free federal and state tax filing 2014 The table amount for State A is $500. Free federal and state tax filing 2014 The table amount for State B is $400. Free federal and state tax filing 2014 You would figure your state general sales tax as follows. Free federal and state tax filing 2014 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. Free federal and state tax filing 2014 Otherwise, complete a separate worksheet for State A and State B. Free federal and state tax filing 2014 Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. Free federal and state tax filing 2014 Line 2. Free federal and state tax filing 2014   If you checked the “No” box, enter -0- on line 2, and go to line 3. Free federal and state tax filing 2014 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. Free federal and state tax filing 2014 Read down the “At least-But less than” columns for your locality and find the line that includes your 2006 income. Free federal and state tax filing 2014 See the line 1 instructions on this page to figure your 2006 income. Free federal and state tax filing 2014 The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Free federal and state tax filing 2014 Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Free federal and state tax filing 2014 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. Free federal and state tax filing 2014 If there is no table for your locality, the table amount is considered to be zero. Free federal and state tax filing 2014 Multiply the table amount for each locality you lived in by a fraction. Free federal and state tax filing 2014 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). Free federal and state tax filing 2014 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. Free federal and state tax filing 2014 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. Free federal and state tax filing 2014 Example. Free federal and state tax filing 2014 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). Free federal and state tax filing 2014 The table amount for Locality 1 is $100. Free federal and state tax filing 2014 The table amount for Locality 2 is $150. Free federal and state tax filing 2014 You would figure the amount to enter on line 2 as follows. Free federal and state tax filing 2014 Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. Free federal and state tax filing 2014 Locality 1: $100 x 243/365 = $67   Locality 2: $150 x 122/365 = 50   Total = $117   Line 3. Free federal and state tax filing 2014   If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7. Free federal and state tax filing 2014 25%. Free federal and state tax filing 2014 Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7. Free federal and state tax filing 2014 25%. Free federal and state tax filing 2014   If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6. Free federal and state tax filing 2014 5%. Free federal and state tax filing 2014 Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6. Free federal and state tax filing 2014 5%. Free federal and state tax filing 2014   If you lived in Texarkana, Arkansas, check the “Yes” box and enter “4. Free federal and state tax filing 2014 0” on line 3. Free federal and state tax filing 2014 Your local general sales tax rate of 4. Free federal and state tax filing 2014 0% includes the additional 1. Free federal and state tax filing 2014 0% Arkansas state sales tax rate for Texarkana and the 1. Free federal and state tax filing 2014 5% sales tax rate for Miller County. Free federal and state tax filing 2014 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. Free federal and state tax filing 2014 Multiply each tax rate for the period it was in effect by a fraction. Free federal and state tax filing 2014 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). Free federal and state tax filing 2014 Enter the total of the prorated tax rates on line 3. Free federal and state tax filing 2014 Example. Free federal and state tax filing 2014 Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2006 (273 days). Free federal and state tax filing 2014 The rate increased to 1. Free federal and state tax filing 2014 75% for the period from October 1 through December 31, 2006 (92 days). Free federal and state tax filing 2014 You would enter “1. Free federal and state tax filing 2014 189” on line 3, figured as follows. Free federal and state tax filing 2014 January 1 - September 30: 1. Free federal and state tax filing 2014 00 x 273/365 = 0. Free federal and state tax filing 2014 748   October 1 - December 31: 1. Free federal and state tax filing 2014 75 x 92/365 = 0. Free federal and state tax filing 2014 441   Total = 1. Free federal and state tax filing 2014 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. Free federal and state tax filing 2014 Each locality did not have the same local general sales tax rate. Free federal and state tax filing 2014 You lived in Texarkana, AR, or Los Angeles County, CA. Free federal and state tax filing 2014   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. Free federal and state tax filing 2014 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). Free federal and state tax filing 2014 Example. Free federal and state tax filing 2014 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). Free federal and state tax filing 2014 The local general sales tax rate for Locality 1 is 1%. Free federal and state tax filing 2014 The rate for Locality 2 is 1. Free federal and state tax filing 2014 75%. Free federal and state tax filing 2014 You would enter “0. Free federal and state tax filing 2014 666” on line 3 for the Locality 1 worksheet and “0. Free federal and state tax filing 2014 585” for the Locality 2 worksheet, figured as follows. Free federal and state tax filing 2014 Locality 1: 1. Free federal and state tax filing 2014 00 x 243/365 = 0. Free federal and state tax filing 2014 666   Locality 2: 1. Free federal and state tax filing 2014 75 x 122/365 = 0. Free federal and state tax filing 2014 585   Line 6. Free federal and state tax filing 2014   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. Free federal and state tax filing 2014 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. Free federal and state tax filing 2014 Line 7. Free federal and state tax filing 2014    Enter on line 7 any state and local general sales taxes paid on the following specified items. Free federal and state tax filing 2014 If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. Free federal and state tax filing 2014 A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). Free federal and state tax filing 2014 Also include any state and local general sales taxes paid for a leased motor vehicle. Free federal and state tax filing 2014 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. Free federal and state tax filing 2014 An aircraft or boat, if the tax rate was the same as the general sales tax rate. Free federal and state tax filing 2014 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. Free federal and state tax filing 2014 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. Free federal and state tax filing 2014 You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. Free federal and state tax filing 2014 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. Free federal and state tax filing 2014 The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. Free federal and state tax filing 2014 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. Free federal and state tax filing 2014   Do not include sales taxes paid on items used in your trade or business. Free federal and state tax filing 2014 If you received a refund of state or local general sales taxes in 2006, see Refund of general sales taxes on page 1. Free federal and state tax filing 2014 Prev  Up  Next   Home   More Online Publications