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State Free Tax Return

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State Free Tax Return

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

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Office of the Attorney General

Website: Office of the Attorney General

Address: Office of the Attorney General
Consumer Protection Division
Government Center South, 5th Floor
302 W. Washington St.

Indianapolis, IN 46204

Phone Number: 317-232-6330

Toll-free: 1-800-382-5516 (Consumer Hotline)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Financial Institutions

Website: Department of Financial Institutions

Address: Department of Financial Institutions
30 S. Meridian St., Suite 300
Indianapolis, IN 46204

Phone Number: 317-232-3955

Toll-free: 1-800-382-4880 (IN)

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Insurance

Website: Department of Insurance

Address: Department of Insurance
Consumer Services Division
311 W. Washington St., Suite 300
Indianapolis, IN 46204-2787

Phone Number: 317-232-2395

Toll-free: 1-800-622-4461 (IN)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Office of the Secretary of State

Website: Office of the Secretary of State

Address: Office of the Secretary of State
Securities Division
302 W. Washington St., Room E111
Indianapolis, IN 46204

Phone Number: 317-232-6681

Toll-free: 1-800-223-8791 (IN)

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Utility Regulatory Commission

Website: Utility Regulatory Commission

Address: Utility Regulatory Commission
Consumer Assistance Section
101 W. Washington St., Suite 1500E
Indianapolis, IN 46204

Phone Number: 317-232-2712

Toll-free: 1-800-851-4268 (IN)

TTY: 317-232-8556

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The State Free Tax Return

State free tax return Publication 503 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. State free tax return Tax questions. State free tax return Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 503, such as legislation enacted after it was published, go to www. State free tax return irs. State free tax return gov/pub503. State free tax return Reminders Taxpayer identification number needed for each qualifying person. State free tax return  You must include on line 2 of Form 2441, Child and Dependent Care Expenses, the name and taxpayer identification number (generally the social security number) of each qualifying person. State free tax return See Taxpayer identification number under Qualifying Person Test, later. State free tax return You may have to pay employment taxes. State free tax return  If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer who has to pay employment taxes. State free tax return Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. State free tax return See Employment Taxes for Household Employers, later. State free tax return Photographs of missing children. State free tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. State free tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. State free tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. State free tax return Introduction This publication explains the tests you must meet to claim the credit for child and dependent care expenses. State free tax return It explains how to figure and claim the credit. State free tax return You may be able to claim the credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. State free tax return The credit can be up to 35% of your expenses. State free tax return To qualify, you must pay these expenses so you can work or look for work. State free tax return This publication also discusses some of the employment tax rules for household employers. State free tax return Dependent care benefits. State free tax return   If you received any dependent care benefits from your employer during the year, you may be able to exclude from your income all or part of them. State free tax return You must complete Form 2441, Part III, before you can figure the amount of your credit. State free tax return See Dependent Care Benefits under How To Figure the Credit, later. State free tax return Comments and suggestions. State free tax return   We welcome your comments about this publication and your suggestions for future editions. State free tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. State free tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. State free tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State free tax return   You can send your comments from www. State free tax return irs. State free tax return gov/formspubs/. State free tax return Click on “More Information” and then on “Comment on Tax Forms and Publications. State free tax return ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. State free tax return Ordering forms and publications. State free tax return   Visit www. State free tax return irs. State free tax return gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. State free tax return Internal Revenue Service 1201 N. State free tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. State free tax return   If you have a tax question, check the information available on IRS. State free tax return gov or call 1-800-829-1040. State free tax return We cannot answer tax questions sent to either of the above addresses. State free tax return Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 926 Household Employer's Tax Guide Form (and Instructions) 2441 Child and Dependent Care Expenses Schedule H (Form 1040) Household Employment Taxes W-10 Dependent Care Provider's Identification and Certification See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. State free tax return Prev  Up  Next   Home   More Online Publications