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Irs Tax Forms For 2009

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Irs Tax Forms For 2009

Irs tax forms for 2009 Internal Revenue Bulletin:  2012-14  April 2, 2012  Rev. Irs tax forms for 2009 Proc. Irs tax forms for 2009 2012-23 Table of Contents SECTION 1. Irs tax forms for 2009 PURPOSE SECTION 2. Irs tax forms for 2009 BACKGROUND SECTION 3. Irs tax forms for 2009 SCOPE SECTION 4. Irs tax forms for 2009 APPLICATION. Irs tax forms for 2009 01 Limitations on Depreciation Deductions for Certain Automobiles. Irs tax forms for 2009 . Irs tax forms for 2009 02 Inclusions in Income of Lessees of Passenger Automobiles. Irs tax forms for 2009 SECTION 5. Irs tax forms for 2009 EFFECTIVE DATE SECTION 6. Irs tax forms for 2009 DRAFTING INFORMATION SECTION 1. Irs tax forms for 2009 PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2012, including separate tables of limitations on depreciation deductions for trucks and vans; and (2) the amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2012, including a separate table of inclusion amounts for lessees of trucks and vans. Irs tax forms for 2009 The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. Irs tax forms for 2009 SECTION 2. Irs tax forms for 2009 BACKGROUND . Irs tax forms for 2009 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. Irs tax forms for 2009 For passenger automobiles placed in service after 1988, § 280F(d)(7) requires the Internal Revenue Service to increase the amounts allowable as depreciation deductions by a price inflation adjustment amount. Irs tax forms for 2009 The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. Irs tax forms for 2009 This change reflects the higher rate of price inflation for trucks and vans since 1988. Irs tax forms for 2009 . Irs tax forms for 2009 02 Section 401(a) of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, Pub. Irs tax forms for 2009 L. Irs tax forms for 2009 No. Irs tax forms for 2009 111-312, 124 Stat. Irs tax forms for 2009 3296 (Dec. Irs tax forms for 2009 17, 2010) (the “Act”) extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property acquired by the taxpayer after December 31, 2007, and before January 1, 2013, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2013. Irs tax forms for 2009 Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A)(i) by $8,000 for passenger automobiles to which the additional first year depreciation deduction under § 168(k) (hereinafter, referred to as “§ 168(k) additional first year depreciation deduction”) applies. Irs tax forms for 2009 . Irs tax forms for 2009 03 Section 168(k)(2)(D)(i) provides that the § 168(k) additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). Irs tax forms for 2009 Section 168(k)(2)(D)(iii) permits a taxpayer to elect out of the § 168(k) additional first year depreciation deduction for any class of property. Irs tax forms for 2009 Section 168(k)(4), as amended by the Act, permits a corporation to elect to increase the alternative minimum tax (“AMT”) credit limitation under § 53(c), instead of claiming the § 168(k) additional first year depreciation deduction for all eligible qualified property placed in service after December 31, 2010, that is round 2 extension property (as defined in § 168(k)(4)(I)(iv)). Irs tax forms for 2009 Accordingly, this revenue procedure provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction applies. Irs tax forms for 2009 This revenue procedure also provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction does not apply, either because taxpayer (1) purchased the passenger automobile used; (2) did not use the passenger automobile during 2012 more than 50 percent for business purposes; (3) elected out of the § 168(k) additional first year depreciation deduction pursuant to § 168(k)(2)(D)(iii); or (4) elected to increase the § 53 AMT credit limitation in lieu of claiming § 168(k) additional first year depreciation. Irs tax forms for 2009 . Irs tax forms for 2009 04 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. Irs tax forms for 2009 The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. Irs tax forms for 2009 Under § 1. Irs tax forms for 2009 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an amount determined by applying a formula to the amount obtained from a table. Irs tax forms for 2009 One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. Irs tax forms for 2009 Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. Irs tax forms for 2009 SECTION 3. Irs tax forms for 2009 SCOPE . Irs tax forms for 2009 01 The limitations on depreciation deductions in section 4. Irs tax forms for 2009 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2012, and continue to apply for each taxable year that the passenger automobile remains in service. Irs tax forms for 2009 . Irs tax forms for 2009 02 The tables in section 4. Irs tax forms for 2009 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2012. Irs tax forms for 2009 Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. Irs tax forms for 2009 See Rev. Irs tax forms for 2009 Proc. Irs tax forms for 2009 2007-30, 2007-1 C. Irs tax forms for 2009 B. Irs tax forms for 2009 1104, for passenger automobiles first leased during calendar year 2007; Rev. Irs tax forms for 2009 Proc. Irs tax forms for 2009 2008-22, 2008-1 C. Irs tax forms for 2009 B. Irs tax forms for 2009 658, for passenger automobiles first leased during calendar year 2008; Rev. Irs tax forms for 2009 Proc. Irs tax forms for 2009 2009-24, 2009-17 I. Irs tax forms for 2009 R. Irs tax forms for 2009 B. Irs tax forms for 2009 885, for passenger automobiles first leased during calendar year 2009; Rev. Irs tax forms for 2009 Proc. Irs tax forms for 2009 2010-18, 2010-9 I. Irs tax forms for 2009 R. Irs tax forms for 2009 B. Irs tax forms for 2009 427, as amplified and modified by section 4. Irs tax forms for 2009 03 of Rev. Irs tax forms for 2009 Proc. Irs tax forms for 2009 2011-21, 2011-12 I. Irs tax forms for 2009 R. Irs tax forms for 2009 B. Irs tax forms for 2009 560, for passenger automobiles first leased during calendar year 2010; and Rev. Irs tax forms for 2009 Proc. Irs tax forms for 2009 2011-21, for passenger automobiles first leased during calendar year 2011. Irs tax forms for 2009 SECTION 4. Irs tax forms for 2009 APPLICATION . Irs tax forms for 2009 01 Limitations on Depreciation Deductions for Certain Automobiles. Irs tax forms for 2009 (1) Amount of the inflation adjustment. Irs tax forms for 2009 (a) Passenger automobiles (other than trucks or vans). Irs tax forms for 2009 Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. Irs tax forms for 2009 Section 280F(d)(7)(B)(ii) defines the term “CPI automobile component” as the automobile component of the Consumer Price Index for all Urban Consumers published by the Department of Labor. Irs tax forms for 2009 The new car component of the CPI was 115. Irs tax forms for 2009 2 for October 1987 and 143. Irs tax forms for 2009 419 for October 2011. Irs tax forms for 2009 The October 2011 index exceeded the October 1987 index by 28. Irs tax forms for 2009 219. Irs tax forms for 2009 Therefore, the automobile price inflation adjustment for 2012 for passenger automobiles (other than trucks and vans) is 24. Irs tax forms for 2009 5 percent (28. Irs tax forms for 2009 219/115. Irs tax forms for 2009 2 x 100%). Irs tax forms for 2009 The dollar limitations in § 280F(a) are multiplied by a factor of 0. Irs tax forms for 2009 245, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2012. Irs tax forms for 2009 This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2012. Irs tax forms for 2009 (b) Trucks and vans. Irs tax forms for 2009 To determine the dollar limitations for trucks and vans first placed in service during calendar year 2012, the Service uses the new truck component of the CPI instead of the new car component. Irs tax forms for 2009 The new truck component of the CPI was 112. Irs tax forms for 2009 4 for October 1987 and 146. Irs tax forms for 2009 607 for October 2011. Irs tax forms for 2009 The October 2011 index exceeded the October 1987 index by 34. Irs tax forms for 2009 207. Irs tax forms for 2009 Therefore, the automobile price inflation adjustment for 2012 for trucks and vans is 30. Irs tax forms for 2009 43 percent (34. Irs tax forms for 2009 207/112. Irs tax forms for 2009 4 x 100%). Irs tax forms for 2009 The dollar limitations in § 280F(a) are multiplied by a factor of 0. Irs tax forms for 2009 3043, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. Irs tax forms for 2009 This adjustment applies to all trucks and vans that are first placed in service in calendar year 2012. Irs tax forms for 2009 (2) Amount of the limitation. Irs tax forms for 2009 Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2012. Irs tax forms for 2009 Use Table 1 for a passenger automobile (other than a truck or van), and Table 2 for a truck or van, placed in service in calendar year 2012 for which the § 168(k) additional first year depreciation deduction applies. Irs tax forms for 2009 Use Table 3 for a passenger automobile (other than a truck or van), and Table 4 for a truck or van, placed in service in calendar year 2012 for which the § 168(k) additional first year depreciation deduction does not apply. Irs tax forms for 2009 REV. Irs tax forms for 2009 PROC. Irs tax forms for 2009 2012-23 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. Irs tax forms for 2009 PROC. Irs tax forms for 2009 2012-23 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,360 2nd Tax Year $5,300 3rd Tax Year $3,150 Each Succeeding Year $1,875 REV. Irs tax forms for 2009 PROC. Irs tax forms for 2009 2012-23 TABLE 3 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. Irs tax forms for 2009 PROC. Irs tax forms for 2009 2012-23 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,360 2nd Tax Year $5,300 3rd Tax Year $3,150 Each Succeeding Year $1,875 . Irs tax forms for 2009 02 Inclusions in Income of Lessees of Passenger Automobiles. Irs tax forms for 2009 A taxpayer must follow the procedures in § 1. Irs tax forms for 2009 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2012. Irs tax forms for 2009 In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure, while lessees of trucks and vans should use Table 6 of this revenue procedure. Irs tax forms for 2009 REV. Irs tax forms for 2009 PROC. Irs tax forms for 2009 2012-23 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2012 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $18,500 $19,000 2 4 5 6 8 19,000 19,500 2 4 7 7 9 19,500 20,000 2 5 8 8 10 20,000 20,500 3 5 9 10 11 20,500 21,000 3 6 9 12 12 21,000 21,500 3 7 10 12 14 21,500 22,000 3 8 11 13 16 22,000 23,000 4 8 13 15 17 23,000 24,000 4 10 15 17 20 24,000 25,000 5 11 17 19 23 25,000 26,000 6 12 19 21 26 26,000 27,000 6 14 20 24 28 27,000 28,000 7 15 22 26 31 28,000 29,000 7 16 25 28 33 29,000 30,000 8 18 25 32 35 30,000 31,000 9 19 27 34 38 31,000 32,000 9 20 30 36 41 32,000 33,000 10 21 32 38 43 33,000 34,000 10 23 33 41 46 34,000 35,000 11 24 35 43 49 35,000 36,000 12 25 37 45 52 36,000 37,000 12 27 39 47 54 37,000 38,000 13 28 41 49 57 38,000 39,000 13 29 43 52 59 39,000 40,000 14 30 45 54 62 40,000 41,000 14 32 47 56 65 41,000 42,000 15 33 49 58 68 42,000 43,000 16 34 51 61 70 43,000 44,000 16 36 52 63 73 44,000 45,000 17 37 54 66 75 45,000 46,000 17 38 57 67 78 46,000 47,000 18 39 59 70 80 47,000 48,000 19 40 61 72 83 48,000 49,000 19 42 62 75 86 49,000 50,000 20 43 64 77 89 50,000 51,000 20 45 66 79 91 51,000 52,000 21 46 68 81 94 52,000 53,000 21 47 70 84 96 53,000 54,000 22 48 72 86 99 54,000 55,000 23 49 74 88 102 55,000 56,000 23 51 76 90 104 56,000 57,000 24 52 78 92 107 57,000 58,000 24 54 79 95 110 58,000 59,000 25 55 81 97 113 59,000 60,000 26 56 83 100 115 60,000 62,000 26 58 86 103 119 62,000 64,000 28 60 90 108 124 64,000 66,000 29 63 94 112 129 66,000 68,000 30 66 97 117 135 68,000 70,000 31 68 102 121 140 70,000 72,000 32 71 105 126 145 72,000 74,000 33 74 109 130 151 74,000 76,000 35 76 113 135 156 76,000 78,000 36 78 117 140 161 78,000 80,000 37 81 120 145 166 80,000 85,000 39 86 127 152 176 85,000 90,000 42 92 137 163 189 90,000 95,000 45 98 147 175 202 95,000 100,000 48 105 155 187 215 100,000 110,000 52 115 170 203 235 110,000 120,000 58 127 189 227 262 120,000 130,000 64 140 208 250 288 130,000 140,000 70 153 227 272 315 140,000 150,000 75 166 246 296 340 150,000 160,000 81 179 265 318 368 160,000 170,000 87 192 284 341 394 170,000 180,000 93 204 304 364 420 180,000 190,000 99 217 323 387 446 190,000 200,000 105 230 342 409 473 200,000 210,000 111 243 361 432 499 210,000 220,000 116 256 380 455 526 220,000 230,000 122 269 399 478 552 230,000 240,000 128 282 418 501 578 240,000 and up 134 294 437 524 605 REV. Irs tax forms for 2009 PROC. Irs tax forms for 2009 2012-23 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2012 Fair Market Value of Truck or Van Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $19,000 $19,500 1 4 5 6 7 19,500 20,000 2 4 6 7 9 20,000 20,500 2 5 7 8 10 20,500 21,000 2 5 8 10 11 21,000 21,500 3 6 9 10 13 21,500 22,000 3 6 10 12 14 22,000 23,000 3 8 11 14 15 23,000 24,000 4 9 13 16 18 24,000 25,000 4 10 15 19 21 25,000 26,000 5 11 17 21 24 26,000 27,000 6 12 19 23 26 27,000 28,000 6 14 21 25 29 28,000 29,000 7 15 23 27 32 29,000 30,000 7 17 24 30 34 30,000 31,000 8 18 26 32 37 31,000 32,000 9 19 28 34 40 32,000 33,000 9 20 31 36 42 33,000 34,000 10 21 33 39 44 34,000 35,000 10 23 34 41 48 35,000 36,000 11 24 36 44 50 36,000 37,000 12 25 38 46 53 37,000 38,000 12 27 40 48 55 38,000 39,000 13 28 42 50 58 39,000 40,000 13 29 44 53 60 40,000 41,000 14 31 45 55 63 41,000 42,000 14 32 48 57 66 42,000 43,000 15 33 50 59 69 43,000 44,000 16 34 52 61 72 44,000 45,000 16 36 53 64 74 45,000 46,000 17 37 55 66 77 46,000 47,000 17 38 58 68 79 47,000 48,000 18 40 59 70 82 48,000 49,000 19 41 61 73 84 49,000 50,000 19 42 63 75 87 50,000 51,000 20 43 65 78 89 51,000 52,000 20 45 66 80 93 52,000 53,000 21 46 68 83 95 53,000 54,000 21 48 70 84 98 54,000 55,000 22 49 72 87 100 55,000 56,000 23 50 74 89 103 56,000 57,000 23 51 76 92 105 57,000 58,000 24 52 78 94 108 58,000 59,000 24 54 80 96 111 59,000 60,000 25 55 82 98 114 60,000 62,000 26 57 85 101 118 62,000 64,000 27 60 88 106 123 64,000 66,000 28 62 93 110 128 66,000 68,000 29 65 96 115 134 68,000 70,000 30 67 100 120 139 70,000 72,000 32 70 103 125 144 72,000 74,000 33 72 108 129 149 74,000 76,000 34 75 111 134 155 76,000 78,000 35 78 115 138 160 78,000 80,000 36 80 119 143 165 80,000 85,000 38 85 125 151 175 85,000 90,000 41 91 135 163 187 90,000 95,000 44 98 144 174 201 95,000 100,000 47 104 154 185 214 100,000 110,000 52 113 169 202 234 110,000 120,000 57 127 187 225 261 120,000 130,000 63 139 207 248 287 130,000 140,000 69 152 226 271 313 140,000 150,000 75 165 245 294 339 150,000 160,000 81 178 264 316 366 160,000 170,000 87 190 283 340 392 170,000 180,000 92 204 302 362 419 180,000 190,000 98 216 322 385 445 190,000 200,000 104 229 340 409 471 200,000 210,000 110 242 359 431 498 210,000 220,000 116 255 378 454 524 220,000 230,000 122 267 398 477 551 230,000 240,000 127 281 416 500 577 240,000 and up 133 294 435 523 603 SECTION 5. Irs tax forms for 2009 EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2012. Irs tax forms for 2009 SECTION 6. Irs tax forms for 2009 DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. Irs tax forms for 2009 Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). Irs tax forms for 2009 For further information regarding this revenue procedure, contact Mr. Irs tax forms for 2009 Harvey at (202) 622-4930 (not a toll-free call). Irs tax forms for 2009 Prev  Up  Next   Home   More Internal Revenue Bulletins
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Contact My Local Office in Mississippi

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* 
Clarksdale  Third & Sharkey Ave.
Clarksdale, MS 38614 

Tuesdays 9:30 a.m.- 2:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)


Services Provided

(662) 627-9101
Columbus  2209 Fifth St. N.
Columbus, MS 39705 

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


Services Provided

(662) 328-6957
Gulfport  11309 Old Highway 49
Gulfport, MS 39503 

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

 

Services Provided

(228) 831-3320
Hattiesburg  701 North Main St.
Hattiesburg, MS 39401 

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


Services Provided

(601) 264-7991
Jackson  100 W. Capital St.
Jackson, MS 39269 

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

(601) 292-4711
Tupelo  111 E. Troy Street
Tupelo, MS 38804 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:00 a.m. - 12:00 noon)

 

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

 

Services Provided

(662) 842-5870

* 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: Call (601) 292-4800 in Jackson or 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
100 W. Capitol Street, Stop 50
Jackson, MS 39269

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 Irs Tax Forms For 2009

Irs tax forms for 2009 22. Irs tax forms for 2009   Taxes Table of Contents IntroductionIndian tribal government. Irs tax forms for 2009 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. Irs tax forms for 2009 Real Estate TaxesReal estate taxes for prior years. Irs tax forms for 2009 Examples. Irs tax forms for 2009 Form 1099-S. Irs tax forms for 2009 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). Irs tax forms for 2009 It also explains which taxes you can deduct on other schedules or forms and which taxes you cannot deduct. Irs tax forms for 2009 This chapter covers the following topics. Irs tax forms for 2009 Income taxes (federal, state, local, and foreign). Irs tax forms for 2009 General sales taxes (state and local). Irs tax forms for 2009 Real estate taxes (state, local, and foreign). Irs tax forms for 2009 Personal property taxes (state and local). Irs tax forms for 2009 Taxes and fees you cannot deduct. Irs tax forms for 2009 Use Table 22-1 as a guide to determine which taxes you can deduct. Irs tax forms for 2009 The end of the chapter contains a section that explains which forms you use to deduct different types of taxes. Irs tax forms for 2009 Business taxes. Irs tax forms for 2009   You can deduct certain taxes only if they are ordinary and necessary expenses of your trade or business or of producing income. Irs tax forms for 2009 For information on these taxes, see Publication 535, Business Expenses. Irs tax forms for 2009 State or local taxes. Irs tax forms for 2009   These are taxes imposed by the 50 states, U. Irs tax forms for 2009 S. Irs tax forms for 2009 possessions, or any of their political subdivisions (such as a county or city), or by the District of Columbia. Irs tax forms for 2009 Indian tribal government. Irs tax forms for 2009   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. Irs tax forms for 2009 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. Irs tax forms for 2009 General sales taxes. Irs tax forms for 2009   These are taxes imposed at one rate on retail sales of a broad range of classes of items. Irs tax forms for 2009 Foreign taxes. Irs tax forms for 2009   These are taxes imposed by a foreign country or any of its political subdivisions. Irs tax forms for 2009 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. Irs tax forms for 2009 The tax must be imposed on you. Irs tax forms for 2009 You must pay the tax during your tax year. Irs tax forms for 2009 The tax must be imposed on you. Irs tax forms for 2009   In general, you can deduct only taxes imposed on you. Irs tax forms for 2009   Generally, you can deduct property taxes only if you are an owner of the property. Irs tax forms for 2009 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. Irs tax forms for 2009 You must pay the tax during your tax year. Irs tax forms for 2009   If you are a cash basis taxpayer, you can deduct only those taxes you actually paid during your tax year. Irs tax forms for 2009 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. Irs tax forms for 2009 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. Irs tax forms for 2009 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). Irs tax forms for 2009 See Publication 538, Accounting Periods and Methods, for details. Irs tax forms for 2009    If you use an accrual method of accounting, see Publication 538 for more information. Irs tax forms for 2009 Income Taxes This section discusses the deductibility of state and local income taxes (including employee contributions to state benefit funds) and foreign income taxes. Irs tax forms for 2009 State and Local Income Taxes You can deduct state and local income taxes. Irs tax forms for 2009 However, you can elect to deduct state and local general sales taxes instead of state and local income taxes. Irs tax forms for 2009 See General Sales Taxes , later. Irs tax forms for 2009 Exception. Irs tax forms for 2009    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. Irs tax forms for 2009 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. Irs tax forms for 2009 What To Deduct Your deduction may be for withheld taxes, estimated tax payments, or other tax payments as follows. Irs tax forms for 2009 Withheld taxes. Irs tax forms for 2009   You can deduct state and local income taxes withheld from your salary in the year they are withheld. Irs tax forms for 2009 Your Form(s) W-2 will show these amounts. Irs tax forms for 2009 Forms W-2G, 1099-G, 1099-R, and 1099-MISC may also show state and local income taxes withheld. Irs tax forms for 2009 Estimated tax payments. Irs tax forms for 2009   You can deduct estimated tax payments you made during the year to a state or local government. Irs tax forms for 2009 However, you must have a reasonable basis for making the estimated tax payments. Irs tax forms for 2009 Any estimated state or local tax payments that are not made in good faith at the time of payment are not deductible. Irs tax forms for 2009 For example, you made an estimated state income tax payment. Irs tax forms for 2009 However, the estimate of your state tax liability shows that you will get a refund of the full amount of your estimated payment. Irs tax forms for 2009 You had no reasonable basis to believe you had any additional liability for state income taxes and you cannot deduct the estimated tax payment. Irs tax forms for 2009 Refund applied to taxes. Irs tax forms for 2009   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. Irs tax forms for 2009    Do not reduce your deduction by either of the following items. Irs tax forms for 2009 Any state or local income tax refund (or credit) you expect to receive for 2013. Irs tax forms for 2009 Any refund of (or credit for) prior-year state and local income taxes you actually received in 2013. Irs tax forms for 2009   However, part or all of this refund (or credit) may be taxable. Irs tax forms for 2009 See Refund (or credit) of state or local income taxes , later. Irs tax forms for 2009 Separate federal returns. Irs tax forms for 2009   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. Irs tax forms for 2009 Joint state and local returns. Irs tax forms for 2009   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. Irs tax forms for 2009 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. Irs tax forms for 2009 However, you cannot deduct more than the amount you actually paid during the year. Irs tax forms for 2009 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. Irs tax forms for 2009 If so, you and your spouse can deduct on your separate federal returns the amount you each actually paid. Irs tax forms for 2009 Joint federal return. Irs tax forms for 2009   If you file a joint federal return, you can deduct the total of the state and local income taxes both of you paid. Irs tax forms for 2009 Contributions to state benefit funds. Irs tax forms for 2009    As an employee, you can deduct mandatory contributions to state benefit funds withheld from your wages that provide protection against loss of wages. Irs tax forms for 2009 For example, certain states require employees to make contributions to state funds providing disability or unemployment insurance benefits. Irs tax forms for 2009 Mandatory payments made to the following state benefit funds are deductible as state income taxes on Schedule A (Form 1040), line 5. Irs tax forms for 2009 Alaska Unemployment Compensation Fund. Irs tax forms for 2009 California Nonoccupational Disability Benefit Fund. Irs tax forms for 2009 New Jersey Nonoccupational Disability Benefit Fund. Irs tax forms for 2009 New Jersey Unemployment Compensation Fund. Irs tax forms for 2009 New York Nonoccupational Disability Benefit Fund. Irs tax forms for 2009 Pennsylvania Unemployment Compensation Fund. Irs tax forms for 2009 Rhode Island Temporary Disability Benefit Fund. Irs tax forms for 2009 Washington State Supplemental Workmen's Compensation Fund. Irs tax forms for 2009    Employee contributions to private or voluntary disability plans are not deductible. Irs tax forms for 2009 Refund (or credit) of state or local income taxes. Irs tax forms for 2009   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. Irs tax forms for 2009 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. Irs tax forms for 2009 If you did not itemize your deductions in the previous year, do not include the refund in income. Irs tax forms for 2009 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. Irs tax forms for 2009 For a discussion of how much to include, see Recoveries in chapter 12. Irs tax forms for 2009 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. Irs tax forms for 2009 S. Irs tax forms for 2009 possession. Irs tax forms for 2009 However, you cannot take a deduction or credit for foreign income taxes paid on income that is exempt from U. Irs tax forms for 2009 S. Irs tax forms for 2009 tax under the foreign earned income exclusion or the foreign housing exclusion. Irs tax forms for 2009 For information on these exclusions, see Publication 54, Tax Guide for U. Irs tax forms for 2009 S. Irs tax forms for 2009 Citizens and Resident Aliens Abroad. Irs tax forms for 2009 For information on the foreign tax credit, see Publication 514. Irs tax forms for 2009 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. Irs tax forms for 2009 You can use either your actual expenses or the state and local sales tax tables to figure your sales tax deduction. Irs tax forms for 2009 Actual expenses. Irs tax forms for 2009   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. Irs tax forms for 2009 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. Irs tax forms for 2009 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. Irs tax forms for 2009 If you use the actual expenses method, you must have receipts to show the general sales taxes paid. Irs tax forms for 2009 Do not include sales taxes paid on items used in your trade or business. Irs tax forms for 2009 Motor vehicles. Irs tax forms for 2009   For purposes of this section, motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Irs tax forms for 2009 This also includes sales taxes on a leased motor vehicle, but not on vehicles used in your trade or business. Irs tax forms for 2009 Optional sales tax tables. Irs tax forms for 2009   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). Irs tax forms for 2009 You may also be able to add the state and local general sales taxes paid on certain specified items. Irs tax forms for 2009   Your applicable table amount is based on the state where you live, your income, and the number of exemptions claimed on your tax return. Irs tax forms for 2009 Your income is your adjusted gross income plus any nontaxable items such as the following. Irs tax forms for 2009 Tax-exempt interest. Irs tax forms for 2009 Veterans' benefits. Irs tax forms for 2009 Nontaxable combat pay. Irs tax forms for 2009 Workers' compensation. Irs tax forms for 2009 Nontaxable part of social security and railroad retirement benefits. Irs tax forms for 2009 Nontaxable part of IRA, pension, or annuity distributions, excluding rollovers. Irs tax forms for 2009 Public assistance payments. Irs tax forms for 2009 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. Irs tax forms for 2009 See the Instructions for Schedule A (Form 1040), line 5, for details. Irs tax forms for 2009 Real Estate Taxes Deductible real estate taxes are any state, local, or foreign taxes on real property levied for the general public welfare. Irs tax forms for 2009 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. Irs tax forms for 2009 Deductible real estate taxes generally do not include taxes charged for local benefits and improvements that increase the value of the property. Irs tax forms for 2009 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. Irs tax forms for 2009 For more information about taxes and charges that are not deductible, see Real Estate-Related Items You Cannot Deduct , later. Irs tax forms for 2009 Tenant-shareholders in a cooperative housing corporation. Irs tax forms for 2009   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. Irs tax forms for 2009 The corporation should provide you with a statement showing your share of the taxes. Irs tax forms for 2009 For more information, see Special Rules for Cooperatives in Publication 530. Irs tax forms for 2009 Division of real estate taxes between buyers and sellers. Irs tax forms for 2009   If you bought or sold real estate during the year, the real estate taxes must be divided between the buyer and the seller. Irs tax forms for 2009   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. Irs tax forms for 2009 The seller is treated as paying the taxes up to, but not including, the date of sale. Irs tax forms for 2009 The buyer is treated as paying the taxes beginning with the date of sale. Irs tax forms for 2009 This applies regardless of the lien dates under local law. Irs tax forms for 2009 Generally, this information is included on the settlement statement provided at the closing. Irs tax forms for 2009    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. Irs tax forms for 2009 This lets you deduct the part of the tax to the date of sale even though you did not actually pay it. Irs tax forms for 2009 However, you must also include the amount of that tax in the selling price of the property. Irs tax forms for 2009 The buyer must include the same amount in his or her cost of the property. Irs tax forms for 2009   You figure your deduction for taxes on each property bought or sold during the real property tax year as follows. Irs tax forms for 2009 Worksheet 22-1. Irs tax forms for 2009 Figuring Your Real Estate Tax Deduction 1. Irs tax forms for 2009 Enter the total real estate taxes for the real property tax year   2. Irs tax forms for 2009 Enter the number of days in the real property tax year that you owned the property   3. Irs tax forms for 2009 Divide line 2 by 365 (for leap years, divide line 2 by 366) . Irs tax forms for 2009 4. Irs tax forms for 2009 Multiply line 1 by line 3. Irs tax forms for 2009 This is your deduction. Irs tax forms for 2009 Enter it on Schedule A (Form 1040), line 6   Note. Irs tax forms for 2009 Repeat steps 1 through 4 for each property you bought or sold during the real property tax year. Irs tax forms for 2009 Your total deduction is the sum of the line 4 amounts for all of the properties. Irs tax forms for 2009 Real estate taxes for prior years. Irs tax forms for 2009   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. Irs tax forms for 2009 Even if the buyer agrees to pay the delinquent taxes, the buyer cannot deduct them. Irs tax forms for 2009 The buyer must add them to the cost of the property. Irs tax forms for 2009 The seller can deduct these taxes paid by the buyer. Irs tax forms for 2009 However, the seller must include them in the selling price. Irs tax forms for 2009 Examples. Irs tax forms for 2009   The following examples illustrate how real estate taxes are divided between buyer and seller. Irs tax forms for 2009 Example 1. Irs tax forms for 2009 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. Irs tax forms for 2009 The tax on their old home, sold on May 7, was $620. Irs tax forms for 2009 The tax on their new home, bought on May 3, was $732. Irs tax forms for 2009 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. Irs tax forms for 2009 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. Irs tax forms for 2009 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). Irs tax forms for 2009 They figure their deduction for taxes on their old home as follows. Irs tax forms for 2009 Worksheet 22-1. Irs tax forms for 2009 Figuring Your Real Estate Tax Deduction — Taxes on Old Home 1. Irs tax forms for 2009 Enter the total real estate taxes for the real property tax year $620 2. Irs tax forms for 2009 Enter the number of days in the real property tax year that you owned the property 126 3. Irs tax forms for 2009 Divide line 2 by 365 (for leap years, divide line 2 by 366) . Irs tax forms for 2009 3452 4. Irs tax forms for 2009 Multiply line 1 by line 3. Irs tax forms for 2009 This is your deduction. Irs tax forms for 2009 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. Irs tax forms for 2009 (The buyers add the $214 to their cost of the home. Irs tax forms for 2009 ) 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). Irs tax forms for 2009 They figure their deduction for taxes on their new home as follows. Irs tax forms for 2009 Worksheet 22-1. Irs tax forms for 2009 Figuring Your Real Estate Tax Deduction — Taxes on New Home 1. Irs tax forms for 2009 Enter the total real estate taxes for the real property tax year $732 2. Irs tax forms for 2009 Enter the number of days in the real property tax year that you owned the property 243 3. Irs tax forms for 2009 Divide line 2 by 365 (for leap years, divide line 2 by 366) . Irs tax forms for 2009 6658 4. Irs tax forms for 2009 Multiply line 1 by line 3. Irs tax forms for 2009 This is your deduction. Irs tax forms for 2009 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. Irs tax forms for 2009 (The sellers add this $245 to their selling price and deduct the $245 as a real estate tax. Irs tax forms for 2009 ) Dennis and Beth's real estate tax deduction for their old and new homes is the sum of $214 and $487, or $701. Irs tax forms for 2009 They will enter this amount on Schedule A (Form 1040), line 6. Irs tax forms for 2009 Example 2. Irs tax forms for 2009 George and Helen Brown bought a new home on May 3, 2013. Irs tax forms for 2009 Their real property tax year for the new home is the calendar year. Irs tax forms for 2009 Real estate taxes for 2012 were assessed in their state on January 1, 2013. Irs tax forms for 2009 The taxes became due on May 31, 2013, and October 31, 2013. Irs tax forms for 2009 The Browns agreed to pay all taxes due after the date of purchase. Irs tax forms for 2009 Real estate taxes for 2012 were $680. Irs tax forms for 2009 They paid $340 on May 31, 2013, and $340 on October 31, 2013. Irs tax forms for 2009 These taxes were for the 2012 real property tax year. Irs tax forms for 2009 The Browns cannot deduct them since they did not own the property until 2013. Irs tax forms for 2009 Instead, they must add $680 to the cost of their new home. Irs tax forms for 2009 In January 2014, the Browns receive their 2013 property tax statement for $752, which they will pay in 2014. Irs tax forms for 2009 The Browns owned their new home during the 2013 real property tax year for 243 days (May 3 to December 31). Irs tax forms for 2009 They will figure their 2014 deduction for taxes as follows. Irs tax forms for 2009 Worksheet 22-1. Irs tax forms for 2009 Figuring Your Real Estate Tax Deduction — Taxes on New Home 1. Irs tax forms for 2009 Enter the total real estate taxes for the real property tax year $752 2. Irs tax forms for 2009 Enter the number of days in the real property tax year that you owned the property 243 3. Irs tax forms for 2009 Divide line 2 by 365 (for leap years, divide line 2 by 366) . Irs tax forms for 2009 6658 4. Irs tax forms for 2009 Multiply line 1 by line 3. Irs tax forms for 2009 This is your deduction. Irs tax forms for 2009 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. Irs tax forms for 2009 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. Irs tax forms for 2009 This is the sum of the $680 for 2012 and the $251 for the 122 days the seller owned the home in 2013. Irs tax forms for 2009 The seller must also include the $931 in the selling price when he or she figures the gain or loss on the sale. Irs tax forms for 2009 The seller should contact the Browns in January 2014 to find out how much real estate tax is due for 2013. Irs tax forms for 2009 Form 1099-S. Irs tax forms for 2009   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. Irs tax forms for 2009 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. Irs tax forms for 2009 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. Irs tax forms for 2009   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. Irs tax forms for 2009 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. Irs tax forms for 2009 See Refund (or rebate) , later. Irs tax forms for 2009 Taxes placed in escrow. Irs tax forms for 2009   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. Irs tax forms for 2009 You can deduct only the real estate tax that the third party actually paid to the taxing authority. Irs tax forms for 2009 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. Irs tax forms for 2009 Tenants by the entirety. Irs tax forms for 2009   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. Irs tax forms for 2009 Divorced individuals. Irs tax forms for 2009   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. Irs tax forms for 2009 See Taxes and insurance in chapter 18 for more information. Irs tax forms for 2009 Ministers' and military housing allowances. Irs tax forms for 2009   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. Irs tax forms for 2009 Refund (or rebate). Irs tax forms for 2009   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. Irs tax forms for 2009 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. Irs tax forms for 2009 However, the amount you include in income is limited to the amount of the deduction that reduced your tax in the earlier year. Irs tax forms for 2009 For more information, see Recoveries in chapter 12. Irs tax forms for 2009 Table 22-1. Irs tax forms for 2009 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. Irs tax forms for 2009 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 ). Irs tax forms for 2009     Fines and penalties. Irs tax forms for 2009 Income Taxes State and local income taxes. Irs tax forms for 2009 Federal income taxes. Irs tax forms for 2009   Foreign income taxes. Irs tax forms for 2009     Employee contributions to state funds listed under Contributions to state benefit funds . Irs tax forms for 2009 Employee contributions to private or voluntary disability plans. Irs tax forms for 2009     State and local general sales taxes if you choose to deduct state and local income taxes. Irs tax forms for 2009 General Sales Taxes State and local general sales taxes, including compensating use taxes. Irs tax forms for 2009 State and local income taxes if you choose to deduct state and local general sales taxes. Irs tax forms for 2009 Other Taxes Taxes that are expenses of your trade or business. Irs tax forms for 2009 Federal excise taxes, such as tax on gasoline, that are not expenses of your trade or business or of producing income. Irs tax forms for 2009   Taxes on property producing rent or royalty income. Irs tax forms for 2009 Per capita taxes. Irs tax forms for 2009   Occupational taxes. Irs tax forms for 2009 See chapter 28. Irs tax forms for 2009     One-half of self-employment tax paid. Irs tax forms for 2009   Personal Property Taxes State and local personal property taxes. Irs tax forms for 2009 Customs duties that are not expenses of your trade or business or of producing income. Irs tax forms for 2009 Real Estate Taxes State and local real estate taxes. Irs tax forms for 2009 Real estate taxes that are treated as imposed on someone else (see Division of real estate taxes between buyers and sellers ). Irs tax forms for 2009   Foreign real estate taxes. Irs tax forms for 2009 Taxes for local benefits (with exceptions). Irs tax forms for 2009 See Real Estate-Related Items You Cannot Deduct . Irs tax forms for 2009   Tenant's share of real estate taxes paid by  cooperative housing corporation. Irs tax forms for 2009 Trash and garbage pickup fees (with exceptions). Irs tax forms for 2009 See Real Estate-Related Items You Cannot Deduct . Irs tax forms for 2009     Rent increase due to higher real estate taxes. Irs tax forms for 2009     Homeowners' association charges. Irs tax forms for 2009 Real Estate-Related Items You Cannot Deduct Payments for the following items generally are not deductible as real estate taxes. Irs tax forms for 2009 Taxes for local benefits. Irs tax forms for 2009 Itemized charges for services (such as trash and garbage pickup fees). Irs tax forms for 2009 Transfer taxes (or stamp taxes). Irs tax forms for 2009 Rent increases due to higher real estate taxes. Irs tax forms for 2009 Homeowners' association charges. Irs tax forms for 2009 Taxes for local benefits. Irs tax forms for 2009   Deductible real estate taxes generally do not include taxes charged for local benefits and improvements tending to increase the value of your property. Irs tax forms for 2009 These include assessments for streets, sidewalks, water mains, sewer lines, public parking facilities, and similar improvements. Irs tax forms for 2009 You should increase the basis of your property by the amount of the assessment. Irs tax forms for 2009   Local benefit taxes are deductible only if they are for maintenance, repair, or interest charges related to those benefits. Irs tax forms for 2009 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. Irs tax forms for 2009 If you cannot determine what part of the tax is for maintenance, repair, or interest, none of it is deductible. Irs tax forms for 2009    Taxes for local benefits may be included in your real estate tax bill. Irs tax forms for 2009 If your taxing authority (or mortgage lender) does not furnish you a copy of your real estate tax bill, ask for it. Irs tax forms for 2009 You should use the rules above to determine if the local benefit tax is deductible. Irs tax forms for 2009 Contact the taxing authority if you need additional information about a specific charge on your real estate tax bill. Irs tax forms for 2009 Itemized charges for services. Irs tax forms for 2009    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. Irs tax forms for 2009 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). Irs tax forms for 2009    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. Irs tax forms for 2009 If your taxing authority (or mortgage lender) does not furnish you a copy of your real estate tax bill, ask for it. Irs tax forms for 2009 Exception. Irs tax forms for 2009   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. Irs tax forms for 2009 Transfer taxes (or stamp taxes). Irs tax forms for 2009   Transfer taxes and similar taxes and charges on the sale of a personal home are not deductible. Irs tax forms for 2009 If they are paid by the seller, they are expenses of the sale and reduce the amount realized on the sale. Irs tax forms for 2009 If paid by the buyer, they are included in the cost basis of the property. Irs tax forms for 2009 Rent increase due to higher real estate taxes. Irs tax forms for 2009   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. Irs tax forms for 2009 Homeowners' association charges. Irs tax forms for 2009   These charges are not deductible because they are imposed by the homeowners' association, rather than the state or local government. Irs tax forms for 2009 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. Irs tax forms for 2009 A tax that meets the above requirements can be considered charged on personal property even if it is for the exercise of a privilege. Irs tax forms for 2009 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. Irs tax forms for 2009 If the tax is partly based on value and partly based on other criteria, it may qualify in part. Irs tax forms for 2009 Example. Irs tax forms for 2009 Your state charges a yearly motor vehicle registration tax of 1% of value plus 50 cents per hundredweight. Irs tax forms for 2009 You paid $32 based on the value ($1,500) and weight (3,400 lbs. Irs tax forms for 2009 ) of your car. Irs tax forms for 2009 You can deduct $15 (1% × $1,500) as a personal property tax because it is based on the value. Irs tax forms for 2009 The remaining $17 ($. Irs tax forms for 2009 50 × 34), based on the weight, is not deductible. Irs tax forms for 2009 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. Irs tax forms for 2009 Other taxes and fees, such as federal income taxes, are not deductible because the tax law specifically prohibits a deduction for them. Irs tax forms for 2009 See Table 22-1. Irs tax forms for 2009 Taxes and fees that are generally not deductible include the following items. Irs tax forms for 2009 Employment taxes. Irs tax forms for 2009 This includes social security, Medicare, and railroad retirement taxes withheld from your pay. Irs tax forms for 2009 However, one-half of self-employment tax you pay is deductible. Irs tax forms for 2009 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. Irs tax forms for 2009 For more information, see chapters 21 and 32. Irs tax forms for 2009 Estate, inheritance, legacy, or succession taxes. Irs tax forms for 2009 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. Irs tax forms for 2009 In that case, deduct the estate tax as a miscellaneous deduction that is not subject to the 2%-of-adjusted-gross-income limit. Irs tax forms for 2009 For more information, see Publication 559, Survivors, Executors, and Administrators. Irs tax forms for 2009 Federal income taxes. Irs tax forms for 2009 This includes income taxes withheld from your pay. Irs tax forms for 2009 Fines and penalties. Irs tax forms for 2009 You cannot deduct fines and penalties paid to a government for violation of any law, including related amounts forfeited as collateral deposits. Irs tax forms for 2009 Gift taxes. Irs tax forms for 2009 License fees. Irs tax forms for 2009 You cannot deduct license fees for personal purposes (such as marriage, driver's, and dog license fees). Irs tax forms for 2009 Per capita taxes. Irs tax forms for 2009 You cannot deduct state or local per capita taxes. Irs tax forms for 2009 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. Irs tax forms for 2009 For other nondeductible items, see Real Estate-Related Items You Cannot Deduct , earlier. Irs tax forms for 2009 Where To Deduct You deduct taxes on the following schedules. Irs tax forms for 2009 State and local income taxes. Irs tax forms for 2009    These taxes are deducted on Schedule A (Form 1040), line 5, even if your only source of income is from business, rents, or royalties. Irs tax forms for 2009 Check box a on line 5. Irs tax forms for 2009 General sales taxes. Irs tax forms for 2009   Sales taxes are deducted on Schedule A (Form 1040), line 5. Irs tax forms for 2009 You must check box b on line 5. Irs tax forms for 2009 If you elect to deduct sales taxes, you cannot deduct state and local income taxes on Schedule A (Form 1040), line 5, box a. Irs tax forms for 2009 Foreign income taxes. Irs tax forms for 2009   Generally, income taxes you pay to a foreign country or U. Irs tax forms for 2009 S. Irs tax forms for 2009 possession can be claimed as an itemized deduction on Schedule A (Form 1040), line 8, or as a credit against your U. Irs tax forms for 2009 S. Irs tax forms for 2009 income tax on Form 1040, line 47. Irs tax forms for 2009 To claim the credit, you may have to complete and attach Form 1116. Irs tax forms for 2009 For more information, see chapter 37, the Form 1040 instructions, or Publication 514. Irs tax forms for 2009 Real estate taxes and personal property taxes. Irs tax forms for 2009    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). Irs tax forms for 2009 Taxes on property that produces rent or royalty income are deducted on Schedule E (Form 1040). Irs tax forms for 2009 Self-employment tax. Irs tax forms for 2009    Deduct one-half of your self-employment tax on Form 1040, line 27. Irs tax forms for 2009 Other taxes. Irs tax forms for 2009    All other deductible taxes are deducted on Schedule A (Form 1040), line 8. 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