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H&r Block Tax Online

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H&r Block Tax Online

H&r block tax online 6. H&r block tax online   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. H&r block tax online Free help with your return. H&r block tax online   You can get free help preparing your return nationwide from IRS-certified volunteers. H&r block tax online The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. H&r block tax online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. H&r block tax online Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. H&r block tax online In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. H&r block tax online To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. H&r block tax online gov, download the IRS2Go app, or call 1-800-906-9887. H&r block tax online   As part of the TCE program, AARP offers the Tax-Aide counseling program. H&r block tax online To find the nearest AARP Tax-Aide site, visit AARP's website at www. H&r block tax online aarp. H&r block tax online org/money/taxaide or call 1-888-227-7669. H&r block tax online For more information on these programs, go to IRS. H&r block tax online gov and enter “VITA” in the search box. H&r block tax online   For more information on these programs, go to IRS. H&r block tax online gov and enter “VITA” in the search box. H&r block tax online Internet. H&r block tax online    IRS. H&r block tax online gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. H&r block tax online Download the free IRS2Go app from the iTunes app store or from Google Play. H&r block tax online Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. H&r block tax online Check the status of your 2013 refund with the Where's My Refund? application on IRS. H&r block tax online gov or download the IRS2Go app and select the Refund Status option. H&r block tax online The IRS issues more than 9 out of 10 refunds in less than 21 days. H&r block tax online Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. H&r block tax online You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. H&r block tax online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. H&r block tax online Use the Interactive Tax Assistant (ITA) to research your tax questions. H&r block tax online No need to wait on the phone or stand in line. H&r block tax online The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. H&r block tax online When you reach the response screen, you can print the entire interview and the final response for your records. H&r block tax online New subject areas are added on a regular basis. H&r block tax online  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. H&r block tax online gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. H&r block tax online You can use the IRS Tax Map, to search publications and instructions by topic or keyword. H&r block tax online The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. H&r block tax online When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. H&r block tax online Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. H&r block tax online You can also ask the IRS to mail a return or an account transcript to you. H&r block tax online Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. H&r block tax online gov or by calling 1-800-908-9946. H&r block tax online Tax return and tax account transcripts are generally available for the current year and the past three years. H&r block tax online Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. H&r block tax online Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. H&r block tax online If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. H&r block tax online Check the status of your amended return using Where's My Amended Return? Go to IRS. H&r block tax online gov and enter Where's My Amended Return? in the search box. H&r block tax online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. H&r block tax online It can take up to 3 weeks from the date you mailed it to show up in our system. H&r block tax online Make a payment using one of several safe and convenient electronic payment options available on IRS. H&r block tax online gov. H&r block tax online Select the Payment tab on the front page of IRS. H&r block tax online gov for more information. H&r block tax online Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. H&r block tax online Figure your income tax withholding with the IRS Withholding Calculator on IRS. H&r block tax online gov. H&r block tax online Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. H&r block tax online Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. H&r block tax online gov. H&r block tax online Request an Electronic Filing PIN by going to IRS. H&r block tax online gov and entering Electronic Filing PIN in the search box. H&r block tax online Download forms, instructions and publications, including accessible versions for people with disabilities. H&r block tax online Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. H&r block tax online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. H&r block tax online An employee can answer questions about your tax account or help you set up a payment plan. H&r block tax online Before you visit, check the Office Locator on IRS. H&r block tax online gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. H&r block tax online If you have a special need, such as a disability, you can request an appointment. H&r block tax online Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. H&r block tax online Apply for an Employer Identification Number (EIN). H&r block tax online Go to IRS. H&r block tax online gov and enter Apply for an EIN in the search box. H&r block tax online Read the Internal Revenue Code, regulations, or other official guidance. H&r block tax online Read Internal Revenue Bulletins. H&r block tax online Sign up to receive local and national tax news and more by email. H&r block tax online Just click on “subscriptions” above the search box on IRS. H&r block tax online gov and choose from a variety of options. H&r block tax online Phone. H&r block tax online    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. H&r block tax online Download the free IRS2Go app from the iTunes app store or from Google Play. H&r block tax online Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. H&r block tax online gov, or download the IRS2Go app. H&r block tax online Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. H&r block tax online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. H&r block tax online Most VITA and TCE sites offer free electronic filing. H&r block tax online Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. H&r block tax online Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. H&r block tax online Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. H&r block tax online If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. H&r block tax online The IRS issues more than 9 out of 10 refunds in less than 21 days. H&r block tax online Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. H&r block tax online Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. H&r block tax online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. H&r block tax online Note, the above information is for our automated hotline. H&r block tax online Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. H&r block tax online Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. H&r block tax online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. H&r block tax online It can take up to 3 weeks from the date you mailed it to show up in our system. H&r block tax online Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). H&r block tax online You should receive your order within 10 business days. H&r block tax online Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. H&r block tax online If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. H&r block tax online Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. H&r block tax online The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. H&r block tax online These individuals can also contact the IRS through relay services such as the Federal Relay Service. H&r block tax online Walk-in. H&r block tax online   You can find a selection of forms, publications and services — in-person. H&r block tax online Products. H&r block tax online You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. H&r block tax online Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. H&r block tax online Services. H&r block tax online You can walk in to your local TAC for face-to-face tax help. H&r block tax online An employee can answer questions about your tax account or help you set up a payment plan. H&r block tax online Before visiting, use the Office Locator tool on IRS. H&r block tax online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. H&r block tax online Mail. H&r block tax online   You can send your order for forms, instructions, and publications to the address below. H&r block tax online You should receive a response within 10 business days after your request is received. H&r block tax online Internal Revenue Service 1201 N. H&r block tax online Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. H&r block tax online The Taxpayer Advocate Service (TAS) is your voice at the IRS. H&r block tax online Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. H&r block tax online   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. H&r block tax online We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. H&r block tax online You face (or your business is facing) an immediate threat of adverse action. H&r block tax online You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. H&r block tax online   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. H&r block tax online Here's why we can help: TAS is an independent organization within the IRS. H&r block tax online Our advocates know how to work with the IRS. H&r block tax online Our services are free and tailored to meet your needs. H&r block tax online We have offices in every state, the District of Columbia, and Puerto Rico. H&r block tax online   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. H&r block tax online   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. H&r block tax online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. H&r block tax online Low Income Taxpayer Clinics   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. H&r block tax online Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. H&r block tax online Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. H&r block tax online Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Florida

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Daytona Beach/
Holly Hill
149 S. Ridgewood Ave
Daytona Beach, FL 32114

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(386) 254-7360
Fort Myers 4210 Metro Parkway
Ft Myers, FL 33916

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(239) 938-7601
Gainesville 104 N. Main St.
Gainesville, FL 32601

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**


Services Provided

(352) 395-6197
Jacksonville 400 West Bay St.
Jacksonville, FL 32202

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(904) 665-1040
Lakeland 2133 Harden Blvd
Lakeland, FL 33803

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(863) 904-3399
Maitland/Orlando 850 Trafalgar Ct.
Maitland, FL 32751

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(407) 660-5830
Melbourne 431 N. Wickham Road
Melbourne, FL 32935

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(321) 253-7700
 
Miami 51 S.W. First Ave.
Miami, FL 33130

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(305) 982-5077
Ocala 3300 SW 34th Ave
Ocala, FL. 34474

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(352) 401-0010 
Panama City  651-F West 14th St.
Panama City, FL 32401 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.) 

 

Services Provided

(850)481-4016
 
Pensacola  7180 9th Ave North
Pensacola, FL. 32504 

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(850) 435-8468
 
Plantation/
Fort Lauderdale 
7850 S.W. 6th Court
Plantation, FL 33324 

Monday-Friday - 8:30 a.m.-4:30 p.m.


Services Provided

(954) 423-7300 
Port St. Lucie  7410 South US Hwy. 1
Port St. Lucie, FL 34952 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(772) 340-5606 
Saint Petersburg  9450 Koger Blvd.
Saint Petersburg, FL 33702 

Monday-Friday - 8:30 a.m.-4:30 p.m.  

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(727) 568-2459 
Sarasota 5971 Cattle Ridge Blvd.
Sarasota, FL 34232

Monday-Friday - 8:30 a.m.-4:30 p.m. 

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**


Services Provided

(941) 378-6448
Tallahassee   1211 Governor's Square Blvd.
Tallahassee, FL 32301

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.) 

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**


Services Provided

(850) 942-8995 
Tampa 3848 W. Columbus Dr. 
Tampa, FL 33607

Monday-Friday - 8:30 a.m.-4:30 p.m. 

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(813) 348-1831
West Palm Beach  1700 Palm Beach Lakes Blvd.
West Palm Beach, FL 33401 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(561) 616-2002 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Within Florida call:

 Jacksonville  (904) 665-1000
 Plantation  (954) 423-7677

 Call 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
400 West Bay Street, Stop 1200
Jacksonville, FL 32202

Internal Revenue Service
7850 SW 6th Court, Stop 6030
Plantation, FL 33324

Internal Revenue Service
9450 Koger Blvd, Room 101
St. Petersburg, FL 33702

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The H&r Block Tax Online

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