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

International taxpayers who do not have a U.S. bank account may follow the instructions below to transfer funds from their foreign bank account directly to the Internal Revenue Service for payment of their individual or business tax liabilities.

Caution: Although this method of payment is available to anyone with a foreign bank account (which includes many types of financial institutions), it can be costly.  Please consider other options, including paying by credit card, to avoid the high cost of international wire transfer.  For more information on how to use the Electronic Federal Tax Payment System (EFTPS) or other U.S. based payment methods, please visit the Make a Payment site.

Note: Payments of U.S. tax must be remitted to the U.S. Internal Revenue Service (IRS) in U.S. dollars.

International Wire Transfer
In order to complete an international wire transfer through your foreign bank, you will need to complete the Same-Day Taxpayer Payment Worksheet (PDF 265KB) with the proper Tax Type Code and tax period (year and/or quarter) so that the funds will be properly applied to your IRS tax liability.  After you have completed the worksheet, take it to your bank to request international wiring.

Your foreign bank must have a banking relationship with a U.S. bank, although the U.S. bank does not have to be an affiliate or otherwise related to the foreign bank.  Small local banks may not be able to affect an international wire transfer but most large banks can.  If your bank is able to transfer money to the U.S., it will ask you to complete an application for international wiring.  You will need the Routing Transit Number (RTN), also known as the American Banking Association (ABA), number for the “Destination Bank”, sometimes referred to by banks as “Beneficiary’s Bank”.

To complete a wire transfer you will need the following information:

  • A completed Same-Day Taxpayer Worksheet
  • IRS account number – 20092900IRS (optional)
  • IRS account RTN/ABA Number – 091036164 US TREAS SINGLE TX

Note - Please complete the Same Day Taxpayer Worksheet PRIOR to going to your bank.  The information from the worksheet will be needed to complete the wiring application required by the bank.

The financial institution may charge you a fee for the wiring service.  If your foreign bank needs assistance, they may contact the Federal Tax Payment Service Customer Service at 314-425-1810 (Not toll free).  If you have questions regarding international wiring, please contact your local office internationally for assistance.

For more information on electronic payment options, download the Publication 966, Electronic Choices to Pay All Your Federal Taxes (PDF 796 KB).

 

Foreign Electronic Payments – Tax Type Code

Tax Type Codes for Individuals:

Form Number Form Name & Type of Payment 5-Digit Tax Type Code

1040

US Individual Income Tax Return  

Payment for amended return

10400

Extension filed

10402

Advance payment of deficiency

10404

Estimated tax payment

10406

Subsequent Payment (on return or IRS Notice)

10407

 

Tax Type Codes for Businesses:

Form Number Form Name (Type of Payment) 5-Digit Tax Type Code
720

Quarterly Excise Tax Return

Deposit

 

72005

Payment due on return or IRS notice

72007

940

Employer’s Annual Unemployment Tax (FUTA)

Deposit

 

09405

Payment due on return or IRS notice

09407

941

Employer’s Quarterly Employment Tax (FICA)

Deposit

 

94105

Payment due on return or IRS notice

94107

Deficiency assessed by IRS

94104

944

Employer’s Annual Employment Tax

Deposit

 

94405

Payment due on return or IRS notice

94407

945

Withheld Federal Income Tax

Deposit

 

09455

Payment due on return or IRS notice

09457

990T

Exempt Organization Business Income Tax

Deposit

 

99046

Payment with return or IRS notice

99047

Payment due on extension

99042

1041

Fiduciary Income Tax Return

Payment due on return or IRS notice

 

10417

Estimated return payment

10416

Payment on extension

10412

1042

Annual Withholding Tax Return for U.S. Source Income for 
Foreign Persons

Deposit


 

10425

Payment due on return or IRS Notice

10427

1120

US Corporate Income Tax

Deposit

 

11206

Payment due on return or IRS Notice

11207

Payment due on extension

11202

Amended return

11200

2290 Heavy Vehicle Use Tax

22907

8804 Annual Return of Partnership Withholding Tax (Section 1446)

88047

8489 Civil Penalty

84894

 

References/Related Topics

Page Last Reviewed or Updated: 24-Oct-2013

The State Tax Returns Free

State tax returns free Part One -   La Declaración de Impuestos sobre los Ingresos Los cuatro capítulos de esta sección presentan información básica sobre el sistema tributario. State tax returns free Le explican los primeros pasos para llenar una declaración de impuestos; por ejemplo, cómo determinar qué estado civil para efectos de la declaración le corresponde, cuántas exenciones puede reclamar y qué formulario presentar. State tax returns free Asimismo, explican los requisitos de mantenimiento de documentación, el sistema de presentación electrónica del IRS e-file, determinadas multas y los dos métodos que se utilizan para pagar impuestos durante el año: la retención del impuesto y el impuesto estimado. State tax returns free Table of Contents 1. State tax returns free   Información para la Presentación de la Declaración de ImpuestosQué Hay de Nuevo Recordatorios Introduction ¿Debo Presentar una Declaración?Individuos/Personas Físicas—En General Dependientes Determinados Hijos Menores de 19 Años de Edad o Estudiantes a Tiempo Completo Trabajadores por Cuenta Propia Extranjeros Quién Debe Presentar una Declaración ¿Qué Formulario Debo Usar?Formulario 1040EZ Formulario 1040A Formulario 1040 ¿Tengo que Presentar la Declaración en Papel? E-file del IRS ¿Cuándo Tengo que Presentar la Declaración?Servicios de entrega privados. State tax returns free Prórrogas del Plazo para Presentar la Declaración de Impuestos ¿Cómo Preparo la Declaración de Impuestos?¿Cuándo Declaro los Ingresos y Gastos? Número de Seguro Social Fondo para la Campaña Electoral Presidencial Cálculos Documentos Adjuntos Designación de un Tercero Firmas Preparador Remunerado Reembolsos Cantidad que Adeuda Donaciones Para Reducir la Deuda Pública Nombre y Dirección ¿Dónde Presento la Declaración? ¿Qué Ocurre Después de Presentar la Declaración?¿Qué Documentos Debo Mantener? ¿Por Qué Debe Mantener los Documentos? Tipo de Documentos que Debe Mantener Documentos Básicos Cuánto Tiempo Debe Mantener los Documentos Información sobre Reembolsos Intereses Sobre Reembolsos Cambio de Dirección ¿Qué Sucede Si Cometí un Error?Declaraciones Enmendadas y Reclamaciones de Reembolso Multas Robo de Identidad 2. State tax returns free   Estado Civil para Efectos de la DeclaraciónQué Hay de Nuevo Introduction Useful Items - You may want to see: Estado CivilPersonas divorciadas. State tax returns free Divorcio y nuevo matrimonio. State tax returns free Matrimonios anulados. State tax returns free Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. State tax returns free Personas consideradas casadas. State tax returns free Matrimonio del mismo sexo. State tax returns free Cónyuge fallecido durante el año. State tax returns free Personas casadas que viven separadas. State tax returns free Soltero Casados que Presentan una Declaración ConjuntaPresentación de una Declaración Conjunta Casados que Presentan la Declaración por SeparadoReglas Especiales Cabeza de FamiliaPersonas Consideradas no Casadas Personas que Mantienen una Vivienda Persona Calificada Viudo que Reúne los Requisitos con Hijo Dependiente 3. State tax returns free   Exenciones Personales y por DependientesQué Hay de Nuevo Introduction Useful Items - You may want to see: ExencionesExenciones Personales Exenciones por Dependientes Hijo Calificado Pariente Calificado Eliminación gradual por fases de la exención Números de Seguro Social para DependientesNacimiento y fallecimiento en el año 2013. State tax returns free Número de identificación personal del contribuyente del Servicio de Impuestos Internos. State tax returns free Números de identificación del contribuyente en proceso de adopción. State tax returns free 4. State tax returns free   Retención de Impuestos e Impuesto EstimadoQué Hay de Nuevo para el Año 2014 Recordatorios Introduction Useful Items - You may want to see: Retención de Impuesto para el Año 2014Sueldos y Salarios Propinas Beneficios Marginales Tributables Compensación por Enfermedad Pensiones y Anualidades Ganancias Provenientes de Juegos de Azar y Apuestas Compensación por Desempleo Pagos del Gobierno Federal Retención Adicional Impuesto Estimado para el Año 2014Quién no Tiene que Pagar el Impuesto Estimado ¿Quién Tiene que Pagar Impuesto Estimado? Cómo Calcular el Impuesto Estimado Cuándo se Debe Pagar el Impuesto Estimado Cómo Determinar Cada Pago Cómo Pagar el Impuesto Estimado Crédito por Impuestos Retenidos e Impuesto Estimado para el Año 2013Retención Impuesto Estimado Multa por Pago Insuficiente de Impuestos para el Año 2013 Prev  Up  Next   Home   More Online Publications