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Tax Forms For 2012

H&r Block At Home2012 Tax Form 1040aH And R Block File For FreeFile A Free Tax ExtensionTax Act 2012 Login Return UserFree Amended Tax ReturnIrs 2012 Tax FormsTax Act Online 2012 LoginAmendment FormIrs 1040ez FormMi 1040xPrepare 2011 TaxesH & R BlockHow Do I Amend My 2013 Tax ReturnHow To Do State Tax ReturnFree State Tax Filing OnlineIrs 1040 Ez InstructionsFiling Late ReturnsFile Late TaxesHow Do I File A Amended Tax Return1040aHow To File An Amended Tax Return 2013Can Tax Form 1040x Be Filed Online1040ez Tax Forms1040 Tax Form 20101040ez 2012I Need To File My 2011 Taxes2010 Federal Tax Forms And InstructionsFile 1040nr OnlineIrs Tax Forms 2009File State Taxes Online1040ez FillableSearch FreetaxusaIncome Tax Forms 10401040ez FormState Ms Income Tax Form 2005How To Do Your TaxesAmending Tax Returns OnlineHow To File An Amended Tax Return Online1040 Tax Forms Printable

Tax Forms For 2012

Tax forms for 2012 Publication 926 - Introductory Material Table of Contents Future Developments What's New Reminder IntroductionTax questions. Tax forms for 2012 Future Developments For the latest information about developments related to Publication 926, such as legislation enacted after it was published, go to www. Tax forms for 2012 irs. Tax forms for 2012 gov/pub926. Tax forms for 2012 What's New Social security and Medicare tax for 2014. Tax forms for 2012  The social security tax rate is 6. Tax forms for 2012 2% each for the employee and employer, unchanged from 2013. Tax forms for 2012 The social security wage base limit is $117,000. Tax forms for 2012 The Medicare tax rate is 1. Tax forms for 2012 45% each for the employee and employer, unchanged from 2013. Tax forms for 2012 There is no wage base limit for Medicare tax. Tax forms for 2012 Social security and Medicare taxes apply to the wages of household employees you pay $1,900 or more in cash or an equivalent form of compensation. Tax forms for 2012 Qualified parking exclusion and commuter transportation benefit. Tax forms for 2012  For 2014, the monthly exclusion for qualified parking is $250 and the monthly exclusion for commuter highway vehicle transportation and transit passes is $130. Tax forms for 2012 Reminder Additional Medicare Tax withholding. Tax forms for 2012  In addition to withholding Medicare tax at 1. Tax forms for 2012 45%, you must withhold a 0. Tax forms for 2012 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Tax forms for 2012 You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Tax forms for 2012 Additional Medicare Tax is only imposed on the employee. Tax forms for 2012 There is no employer share of Additional Medicare Tax. Tax forms for 2012 All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Tax forms for 2012 For more information on Additional Medicare Tax, visit IRS. Tax forms for 2012 gov and enter “Additional Medicare Tax” in the search box. Tax forms for 2012 Credit reduction states. Tax forms for 2012  A state that has not repaid money it borrowed from the federal government to pay unemployment benefits is a “credit reduction state. Tax forms for 2012 ” The Department of Labor (DOL) determines these states. Tax forms for 2012 If you paid any wages that are subject to the unemployment compensation laws in any credit reduction state, your federal unemployment (FUTA) tax credit is reduced. Tax forms for 2012 See the Instructions for Schedule H (Form 1040) for more information. Tax forms for 2012 Outsourcing payroll duties. Tax forms for 2012  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Tax forms for 2012 The employer remains responsible if the third party fails to perform any required action. Tax forms for 2012 If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Tax forms for 2012 gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Tax forms for 2012 Photographs of missing children. Tax forms for 2012  The IRS is a proud partner with the National Center for Missing and Exploited Children. Tax forms for 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax forms for 2012 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. Tax forms for 2012 Introduction The information in this publication applies to you only if you have a household employee. Tax forms for 2012 If you have a household employee in 2014, you may need to pay state and federal employment taxes for 2014. Tax forms for 2012 You generally must add your federal employment taxes to the income tax that you will report on your 2014 federal income tax return. Tax forms for 2012 This publication will help you decide whether you have a household employee and, if you do, whether you need to pay federal employment taxes (social security tax, Medicare tax, FUTA, and federal income tax withholding). Tax forms for 2012 It explains how to figure, pay, and report these taxes for your household employee. Tax forms for 2012 It also explains what records you need to keep. Tax forms for 2012 This publication also tells you where to find out whether you need to pay state unemployment tax for your household employee. Tax forms for 2012 Comments and suggestions. Tax forms for 2012   We welcome your comments about this publication and your suggestions for future editions. Tax forms for 2012   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Tax forms for 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax forms for 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax forms for 2012   You can also send us comments from www. Tax forms for 2012 irs. Tax forms for 2012 gov/formspubs. Tax forms for 2012 Click on More Information and then click on Comment on Tax Forms and Publications. Tax forms for 2012   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. Tax forms for 2012 Tax questions. Tax forms for 2012   If you have a tax question, check the information available on IRS. Tax forms for 2012 gov or call 1-800-829-1040 or 1-800-829-4933 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability at 1-800-829-4059) Monday–Friday from 7:00 a. Tax forms for 2012 m. Tax forms for 2012 –7:00 p. Tax forms for 2012 m. Tax forms for 2012 local time (Alaska and Hawaii follow Pacific time). Tax forms for 2012 We cannot answer tax questions sent to the above address. Tax forms for 2012 Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of March 11 Floods in South Dakota

Updated 9/02/11 to include Yankton county.

SD-2011-19, August 24, 2011

ST. PAUL — Victims of flooding that began on March 11, 2011 in parts of South Dakota may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Charles Mix, Hughes, Stanley, Union and Yankton. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after March 11 and on or before June 30 have been postponed to June 30. This includes the April 18 deadline for filing 2010 individual income tax returns, making income tax payments and making 2010 contributions to an individual retirement account (IRA). This also includes the estimated tax payment for the second quarter of 2011 normally due June 15.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after March 11 and on or before March 28, 2011, as long as the deposits were made by March 28, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until June 30 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after March 11 and on or before June 30.

The IRS also gives affected taxpayers until June 30 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (August 20, 2007), that are due to be performed on or after March 11 and on or before June 30.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after March 11 and on or before March 28 provided the taxpayer made these deposits by March 28.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.
Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “South Dakota/Flooding” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Page Last Reviewed or Updated: 20-Mar-2014

The Tax Forms For 2012

Tax forms for 2012 Publication 600 - Main Contents Table of Contents Actual Expenses Optional Sales Tax Tables Instructions for the State and Local General Sales Tax Deduction WorksheetWhat if you lived in more than one state? What if you lived in more than one locality? What if your local general sales tax rate changed during 2006? What if you lived in more than one locality in the same state during 2006? Actual Expenses Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) you paid in 2006 if the tax rate was the same as the general sales tax rate. Tax forms for 2012 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. Tax forms for 2012 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. Tax forms for 2012 Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Tax forms for 2012 Also include any state and local general sales taxes paid for a leased motor vehicle. Tax forms for 2012 Do not include sales taxes paid on items used in your trade or business. Tax forms for 2012 To deduct your actual expenses, enter the amount on Schedule A, line 5, and enter “ST” on the dotted line to the left of the line 5 entry space. Tax forms for 2012 You must keep your actual receipts showing general sales taxes paid to use this method. Tax forms for 2012 Refund of general sales taxes. Tax forms for 2012   If you received a refund of state or local general sales taxes in 2006 for amounts paid in 2006, reduce your actual 2006 state and local general sales taxes by this amount. Tax forms for 2012 If you received a refund of state or local general sales taxes in 2006 for prior year purchases, do not reduce your 2006 state and local general sales taxes by this amount. Tax forms for 2012 But if you deducted your actual state and local general sales taxes in the earlier year and the deduction reduced your tax, you may have to include the refund in income on Form 1040, line 21. Tax forms for 2012 See Recoveries in Pub. Tax forms for 2012 525 for details. Tax forms for 2012 Optional Sales Tax Tables Instead of using your actual expenses, you can use the tables on pages 5 through 7 to figure your state and local general sales tax deduction. Tax forms for 2012 You may also be able to add the state and local general sales taxes paid on certain specified items. Tax forms for 2012 To figure your state and local general sales tax deduction using the tables, complete the worksheet below. Tax forms for 2012 If your filing status is married filing separately, both you and your spouse elect to deduct sales taxes, and your spouse elects to use the optional sales tax tables, you also must use the tables to figure your state and local general sales tax deduction. Tax forms for 2012 State and Local General Sales Tax Deduction Worksheet (See the instructions that begin on page 3. Tax forms for 2012 ) Before you begin: See the instructions for line 1 on page 3 if: You lived in more than one state during 2006, or You had any nontaxable income in 2006. Tax forms for 2012   1. Tax forms for 2012 Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the instructions) 1. Tax forms for 2012 $     Next. Tax forms for 2012 If, for all of 2006, you lived only in Connecticut, the District of Columbia, Hawaii, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Jersey, Rhode Island, Virginia, or West Virginia, skip lines 2 through 5, enter -0- on line 6, and go to line 7. Tax forms for 2012 Otherwise, go to line 2       2. Tax forms for 2012 Did you live in Alaska, Arizona, Arkansas (Texarkana only), California (Los Angeles County only), Colorado, Georgia, Illinois, Louisiana, New York State, or North Carolina in 2006?         No. Tax forms for 2012 Enter -0-                   Yes. Tax forms for 2012 Enter your local general sales taxes from the applicable table on page 7 (see page 3 of the instructions)     2. Tax forms for 2012 $       3. Tax forms for 2012 Did your locality impose a local general sales tax in 2006? Residents of California, Nevada, and Texarkana, Arkansas, see page 3 of the instructions             No. Tax forms for 2012 Skip lines 3 through 5, enter -0- on line 6, and go to line 7             Yes. Tax forms for 2012 Enter your local general sales tax rate, but omit the percentage sign. Tax forms for 2012 For example, if your local general sales tax rate was 2. Tax forms for 2012 5%, enter 2. Tax forms for 2012 5. Tax forms for 2012 If your local general sales tax rate changed or you lived in more than one locality in the same state during 2006, see page 3 of the instructions. Tax forms for 2012 (If you do not know your local general sales tax rate, contact your local government. Tax forms for 2012 ) 3. Tax forms for 2012 . Tax forms for 2012       4. Tax forms for 2012 Did you enter -0- on line 2 above?             No. Tax forms for 2012 Skip lines 4 and 5 and go to line 6             Yes. Tax forms for 2012 Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. Tax forms for 2012 For example, if your state general sales tax rate is 6%, enter 6. Tax forms for 2012 0 4. Tax forms for 2012 . Tax forms for 2012       5. Tax forms for 2012 Divide line 3 by line 4. Tax forms for 2012 Enter the result as a decimal (rounded to at least three places) 5. Tax forms for 2012 . Tax forms for 2012       6. Tax forms for 2012 Did you enter -0- on line 2 above?             No. Tax forms for 2012 Multiply line 2 by line 3   6. Tax forms for 2012 $     Yes. Tax forms for 2012 Multiply line 1 by line 5. Tax forms for 2012 If you lived in more than one locality in the same state during 2006, see page 4 of the instructions           7. Tax forms for 2012 Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the instructions) 7. Tax forms for 2012 $   8. Tax forms for 2012 Deduction for general sales taxes. Tax forms for 2012 Add lines 1, 6, and 7. Tax forms for 2012 Enter the result here and the total from all your state and local general sales tax deduction worksheets, if you completed more than one, on Schedule A, line 5. Tax forms for 2012 Be sure to enter “ST” on the dotted line to the left of the entry space 8. Tax forms for 2012 $     Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. Tax forms for 2012    If you lived in the same state for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional state sales tax table for your state on page 5 or 6. Tax forms for 2012 Read down the “At least-But less than” columns for your state and find the line that includes your 2006 income. Tax forms for 2012 If married filing separately, do not include your spouse's income. Tax forms for 2012 Your 2006 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. Tax forms for 2012 Tax-exempt interest. Tax forms for 2012 Veterans' benefits. Tax forms for 2012 Nontaxable combat pay. Tax forms for 2012 Workers' compensation. Tax forms for 2012 Nontaxable part of social security and railroad retirement benefits. Tax forms for 2012 Nontaxable part of IRA, pension, or annuity distributions. Tax forms for 2012 Do not include rollovers. Tax forms for 2012 Public assistance payments. Tax forms for 2012 The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Tax forms for 2012 Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Tax forms for 2012 What if you lived in more than one state?    If you lived in more than one state during 2006, look up the table amount for each state using the above rules. Tax forms for 2012 If there is no table for your state, the table amount is considered to be zero. Tax forms for 2012 Multiply the table amount for each state you lived in by a fraction. Tax forms for 2012 The numerator of the fraction is the number of days you lived in the state during 2006 and the denominator is the total number of days in the year (365). Tax forms for 2012 Enter the total of the prorated table amounts for each state on line 1. Tax forms for 2012 However, if you also lived in a locality during 2006 that imposed a local general sales tax, do not enter the total on line 1. Tax forms for 2012 Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. Tax forms for 2012 Example. Tax forms for 2012 You lived in State A from January 1 through August 31, 2006 (243 days), and in State B from September 1 through December 31, 2006 (122 days). Tax forms for 2012 The table amount for State A is $500. Tax forms for 2012 The table amount for State B is $400. Tax forms for 2012 You would figure your state general sales tax as follows. Tax forms for 2012 State A: $500 x 243/365 = $333   State B: $400 x 122/365 = 134   Total = $467   If none of the localities in which you lived during 2006 imposed a local general sales tax, enter $467 on line 1 of your worksheet. Tax forms for 2012 Otherwise, complete a separate worksheet for State A and State B. Tax forms for 2012 Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. Tax forms for 2012 Line 2. Tax forms for 2012   If you checked the “No” box, enter -0- on line 2, and go to line 3. Tax forms for 2012 If you checked the “Yes” box and lived in the same locality for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional local sales tax table for your locality on page 7. Tax forms for 2012 Read down the “At least-But less than” columns for your locality and find the line that includes your 2006 income. Tax forms for 2012 See the line 1 instructions on this page to figure your 2006 income. Tax forms for 2012 The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Tax forms for 2012 Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Tax forms for 2012 What if you lived in more than one locality?   If you lived in more than one locality during 2006, look up the table amount for each locality using the above rules. Tax forms for 2012 If there is no table for your locality, the table amount is considered to be zero. Tax forms for 2012 Multiply the table amount for each locality you lived in by a fraction. Tax forms for 2012 The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). Tax forms for 2012 If you lived in more than one locality in the same state and the local general sales tax rate was the same for each locality, enter the total of the prorated table amounts for each locality in that state on line 2. Tax forms for 2012 Otherwise, complete a separate worksheet for lines 2 through 6 for each locality and enter each prorated table amount on line 2 of the applicable worksheet. Tax forms for 2012 Example. Tax forms for 2012 You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). Tax forms for 2012 The table amount for Locality 1 is $100. Tax forms for 2012 The table amount for Locality 2 is $150. Tax forms for 2012 You would figure the amount to enter on line 2 as follows. Tax forms for 2012 Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. Tax forms for 2012 Locality 1: $100 x 243/365 = $67   Locality 2: $150 x 122/365 = 50   Total = $117   Line 3. Tax forms for 2012   If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7. Tax forms for 2012 25%. Tax forms for 2012 Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7. Tax forms for 2012 25%. Tax forms for 2012   If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6. Tax forms for 2012 5%. Tax forms for 2012 Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6. Tax forms for 2012 5%. Tax forms for 2012   If you lived in Texarkana, Arkansas, check the “Yes” box and enter “4. Tax forms for 2012 0” on line 3. Tax forms for 2012 Your local general sales tax rate of 4. Tax forms for 2012 0% includes the additional 1. Tax forms for 2012 0% Arkansas state sales tax rate for Texarkana and the 1. Tax forms for 2012 5% sales tax rate for Miller County. Tax forms for 2012 What if your local general sales tax rate changed during 2006?    If you checked the “Yes” box and your local general sales tax rate changed during 2006, figure the rate to enter on line 3 as follows. Tax forms for 2012 Multiply each tax rate for the period it was in effect by a fraction. Tax forms for 2012 The numerator of the fraction is the number of days the rate was in effect during 2006 and the denominator is the total number of days in the year (365). Tax forms for 2012 Enter the total of the prorated tax rates on line 3. Tax forms for 2012 Example. Tax forms for 2012 Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2006 (273 days). Tax forms for 2012 The rate increased to 1. Tax forms for 2012 75% for the period from October 1 through December 31, 2006 (92 days). Tax forms for 2012 You would enter “1. Tax forms for 2012 189” on line 3, figured as follows. Tax forms for 2012 January 1 - September 30: 1. Tax forms for 2012 00 x 273/365 = 0. Tax forms for 2012 748   October 1 - December 31: 1. Tax forms for 2012 75 x 92/365 = 0. Tax forms for 2012 441   Total = 1. Tax forms for 2012 189   What if you lived in more than one locality in the same state during 2006?    Complete a separate worksheet for lines 2 through 6 for each locality in your state if you lived in more than one locality in the same state during 2006 and either of the following applies. Tax forms for 2012 Each locality did not have the same local general sales tax rate. Tax forms for 2012 You lived in Texarkana, AR, or Los Angeles County, CA. Tax forms for 2012   To figure the amount to enter on line 3 of the worksheet for each locality in which you lived (except a locality for which you used the table on page 7 to figure your local general sales tax deduction), multiply the local general sales tax rate by a fraction. Tax forms for 2012 The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). Tax forms for 2012 Example. Tax forms for 2012 You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). Tax forms for 2012 The local general sales tax rate for Locality 1 is 1%. Tax forms for 2012 The rate for Locality 2 is 1. Tax forms for 2012 75%. Tax forms for 2012 You would enter “0. Tax forms for 2012 666” on line 3 for the Locality 1 worksheet and “0. Tax forms for 2012 585” for the Locality 2 worksheet, figured as follows. Tax forms for 2012 Locality 1: 1. Tax forms for 2012 00 x 243/365 = 0. Tax forms for 2012 666   Locality 2: 1. Tax forms for 2012 75 x 122/365 = 0. Tax forms for 2012 585   Line 6. Tax forms for 2012   If you lived in more than one locality in the same state during 2006, you should have completed line 1 only on the first worksheet for that state and separate worksheets for lines 2 through 6 for any other locality within that state in which you lived during 2006. Tax forms for 2012 If you checked the “Yes” box on line 6 of any of those worksheets, multiply line 5 of that worksheet by the amount that you entered on line 1 for that state on the first worksheet. Tax forms for 2012 Line 7. Tax forms for 2012    Enter on line 7 any state and local general sales taxes paid on the following specified items. Tax forms for 2012 If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. Tax forms for 2012 A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). Tax forms for 2012 Also include any state and local general sales taxes paid for a leased motor vehicle. Tax forms for 2012 If the state sales tax rate on these items is higher than the general sales tax rate, only include the amount of tax you would have paid at the general sales tax rate. Tax forms for 2012 An aircraft or boat, if the tax rate was the same as the general sales tax rate. Tax forms for 2012 A home (including a mobile home or prefabricated home) or substantial addition to or major renovation of a home, but only if the tax rate was the same as the general sales tax rate and any of the following applies. Tax forms for 2012 Your state or locality imposes a general sales tax directly on the sale of a home or on the cost of a substantial addition or major renovation. Tax forms for 2012 You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. Tax forms for 2012 Under your state law, your contractor is considered your agent in the construction of the home or substantial addition or the performance of a major renovation. Tax forms for 2012 The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. Tax forms for 2012 In this case, you will be considered to have purchased any items subject to a sales tax and to have paid the sales tax directly. Tax forms for 2012   Do not include sales taxes paid on items used in your trade or business. Tax forms for 2012 If you received a refund of state or local general sales taxes in 2006, see Refund of general sales taxes on page 1. Tax forms for 2012 Prev  Up  Next   Home   More Online Publications