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Where Can I File My Taxes Electronically For Free

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Where can i file my taxes electronically for free 19. Where can i file my taxes electronically for free   Education- Related Adjustments Table of Contents Introduction Useful Items - You may want to see: Student Loan Interest DeductionStudent Loan Interest Defined Can You Claim the Deduction How Much Can You Deduct How Do You Figure the Deduction Tuition and Fees DeductionCan You Claim the Deduction What Expenses Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses How Much Can You Deduct Educator Expenses Introduction This chapter discusses the education-related adjustment you can deduct in figuring your adjusted gross income. Where can i file my taxes electronically for free This chapter covers the student loan interest deduction, tuition and fees deduction, and the deduction for educator expenses. Where can i file my taxes electronically for free Useful Items - You may want to see: Publication 970 Tax Benefits for Education Student Loan Interest Deduction Generally, personal interest you pay, other than certain mortgage interest, is not deductible on your tax return. Where can i file my taxes electronically for free However, if your modified adjusted gross income (MAGI) is less than $75,000 ($155,000 if filing a joint return) there is a special deduction allowed for paying interest on a student loan (also known as an education loan) used for higher education. Where can i file my taxes electronically for free For most taxpayers, MAGI is the adjusted gross income as figured on their federal income tax return before subtracting any deduction for student loan interest. Where can i file my taxes electronically for free This deduction can reduce the amount of your income subject to tax by up to $2,500 in 2013. Where can i file my taxes electronically for free Table 19-1 summarizes the features of the student loan interest deduction. Where can i file my taxes electronically for free Table 19-1. Where can i file my taxes electronically for free Student Loan Interest Deduction at a Glance Do not rely on this table alone. Where can i file my taxes electronically for free Refer to the text for more details. Where can i file my taxes electronically for free Feature Description Maximum benefit You can reduce your income subject to tax by up to $2,500. Where can i file my taxes electronically for free Loan qualifications Your student loan: •  must have been taken out solely to pay qualified education expenses, and   • cannot be from a related person or made under a qualified employer plan. Where can i file my taxes electronically for free Student qualifications The student must be: • you, your spouse, or your dependent, and   • enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential at an eligible educational institution. Where can i file my taxes electronically for free Time limit on deduction You can deduct interest paid during the remaining period of your student loan. Where can i file my taxes electronically for free Phaseout The amount of your deduction depends on your income level. Where can i file my taxes electronically for free Student Loan Interest Defined Student loan interest is interest you paid during the year on a qualified student loan. Where can i file my taxes electronically for free It includes both required and voluntary interest payments. Where can i file my taxes electronically for free Qualified Student Loan This is a loan you took out solely to pay qualified education expenses (defined later) that were: For you, your spouse, or a person who was your dependent (defined in chapter 3) when you took out the loan, Paid or incurred within a reasonable period of time before or after you took out the loan, and For education provided during an academic period when the student is an eligible student. Where can i file my taxes electronically for free Loans from the following sources are not qualified student loans. Where can i file my taxes electronically for free A related person. Where can i file my taxes electronically for free A qualified employer plan. Where can i file my taxes electronically for free Exceptions. Where can i file my taxes electronically for free   For purposes of the student loan interest deduction, the following are exceptions to the general rules for dependents. Where can i file my taxes electronically for free An individual can be your dependent even if you are the dependent of another taxpayer. Where can i file my taxes electronically for free An individual can be your dependent even if the individual files a joint return with a spouse. Where can i file my taxes electronically for free An individual can be your dependent even if the individual had gross income for the year that was equal to or more than the exemption amount for the year ($3,900 for 2013). Where can i file my taxes electronically for free    Reasonable period of time. Where can i file my taxes electronically for free   Qualified education expenses are treated as paid or incurred within a reasonable period of time before or after you take out the loan if they are paid with the proceeds of student loans that are part of a federal postsecondary education loan program. Where can i file my taxes electronically for free   Even if not paid with the proceeds of that type of loan, the expenses are treated as paid or incurred within a reasonable period of time if both of the following requirements are met. Where can i file my taxes electronically for free The expenses relate to a specific academic period. Where can i file my taxes electronically for free The loan proceeds are disbursed within a period that begins 90 days before the start of that academic period and ends 90 days after the end of that academic period. Where can i file my taxes electronically for free   If neither of the above situations applies, the reasonable period of time is determined based on all the relevant facts and circumstances. Where can i file my taxes electronically for free Academic period. Where can i file my taxes electronically for free   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Where can i file my taxes electronically for free In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. Where can i file my taxes electronically for free Eligible student. Where can i file my taxes electronically for free   This is a student who was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential. Where can i file my taxes electronically for free Enrolled at least half-time. Where can i file my taxes electronically for free   A student was enrolled at least half-time if the student was taking at least half the normal full-time work load for his or her course of study. Where can i file my taxes electronically for free   The standard for what is half of the normal full-time work load is determined by each eligible educational institution. Where can i file my taxes electronically for free However, the standard may not be lower than any of those established by the U. Where can i file my taxes electronically for free S. Where can i file my taxes electronically for free Department of Education under the Higher Education Act of 1965. Where can i file my taxes electronically for free Related person. Where can i file my taxes electronically for free   You cannot deduct interest on a loan you get from a related person. Where can i file my taxes electronically for free Related persons include: Your spouse, Your brothers and sisters, Your half brothers and half sisters, Your ancestors (parents, grandparents, etc. Where can i file my taxes electronically for free ), Your lineal descendants (children, grandchildren, etc. Where can i file my taxes electronically for free ), and Certain corporations, partnerships, trusts, and exempt organizations. Where can i file my taxes electronically for free Qualified employer plan. Where can i file my taxes electronically for free   You cannot deduct interest on a loan made under a qualified employer plan or under a contract purchased under such a plan. Where can i file my taxes electronically for free Qualified Education Expenses For purposes of the student loan interest deduction, these expenses are the total costs of attending an eligible educational institution, including graduate school. Where can i file my taxes electronically for free They include amounts paid for the following items. Where can i file my taxes electronically for free Tuition and fees. Where can i file my taxes electronically for free Room and board. Where can i file my taxes electronically for free Books, supplies, and equipment. Where can i file my taxes electronically for free Other necessary expenses (such as transportation). Where can i file my taxes electronically for free The cost of room and board qualifies only to the extent that it is not more than: The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student, or If greater, the actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Where can i file my taxes electronically for free Eligible educational institution. Where can i file my taxes electronically for free   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Where can i file my taxes electronically for free S. Where can i file my taxes electronically for free Department of Education. Where can i file my taxes electronically for free It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Where can i file my taxes electronically for free   Certain educational institutions located outside the United States also participate in the U. Where can i file my taxes electronically for free S. Where can i file my taxes electronically for free Department of Education's Federal Student Aid (FSA) programs. Where can i file my taxes electronically for free   For purposes of the student loan interest deduction, an eligible educational institution also includes an institution conducting an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. Where can i file my taxes electronically for free   An educational institution must meet the above criteria only during the academic period(s) for which the student loan was incurred. Where can i file my taxes electronically for free The deductibility of interest on the loan is not affected by the institution's subsequent loss of eligibility. Where can i file my taxes electronically for free    The educational institution should be able to tell you if it is an eligible educational institution. Where can i file my taxes electronically for free Adjustments to qualified education expenses. Where can i file my taxes electronically for free   You must reduce your qualified education expenses by certain tax-free items (such as the tax-free part of scholarships and fellowships). Where can i file my taxes electronically for free See chapter 4 of Publication 970 for details. Where can i file my taxes electronically for free Include as Interest In addition to simple interest on the loan, certain loan origination fees, capitalized interest, interest on revolving lines of credit, and interest on refinanced student loans can be student loan interest if all other requirements are met. Where can i file my taxes electronically for free Loan origination fee. Where can i file my taxes electronically for free   In general, this is a one-time fee charged by the lender when a loan is made. Where can i file my taxes electronically for free To be deductible as interest, the fee must be for the use of money rather than for property or services (such as commitment fees or processing costs) provided by the lender. Where can i file my taxes electronically for free A loan origination fee treated as interest accrues over the life of the loan. Where can i file my taxes electronically for free Capitalized interest. Where can i file my taxes electronically for free    This is unpaid interest on a student loan that is added by the lender to the outstanding principal balance of the loan. Where can i file my taxes electronically for free Interest on revolving lines of credit. Where can i file my taxes electronically for free   This interest, which includes interest on credit card debt, is student loan interest if the borrower uses the line of credit (credit card) only to pay qualified education expenses. Where can i file my taxes electronically for free See Qualified Education Expenses , earlier. Where can i file my taxes electronically for free Interest on refinanced student loans. Where can i file my taxes electronically for free   This includes interest on both: Consolidated loans—loans used to refinance more than one student loan of the same borrower, and Collapsed loans—two or more loans of the same borrower that are treated by both the lender and the borrower as one loan. Where can i file my taxes electronically for free If you refinance a qualified student loan for more than your original loan and you use the additional amount for any purpose other than qualified education expenses, you cannot deduct any interest paid on the refinanced loan. Where can i file my taxes electronically for free Voluntary interest payments. Where can i file my taxes electronically for free   These are payments made on a qualified student loan during a period when interest payments are not required, such as when the borrower has been granted a deferment or the loan has not yet entered repayment status. Where can i file my taxes electronically for free Do Not Include as Interest You cannot claim a student loan interest deduction for any of the following items. Where can i file my taxes electronically for free Interest you paid on a loan if, under the terms of the loan, you are not legally obligated to make interest payments. Where can i file my taxes electronically for free Loan origination fees that are payments for property or services provided by the lender, such as commitment fees or processing costs. Where can i file my taxes electronically for free Interest you paid on a loan to the extent payments were made through your participation in the National Health Service Corps Loan Repayment Program (the “NHSC Loan Repayment Program”) or certain other loan repayment assistance programs. Where can i file my taxes electronically for free For more information, see Student Loan Repayment Assistance in chapter 5 of Publication 970. Where can i file my taxes electronically for free Can You Claim the Deduction Generally, you can claim the deduction if all of the following requirements are met. Where can i file my taxes electronically for free Your filing status is any filing status except married filing separately. Where can i file my taxes electronically for free No one else is claiming an exemption for you on his or her tax return. Where can i file my taxes electronically for free You are legally obligated to pay interest on a qualified student loan. Where can i file my taxes electronically for free You paid interest on a qualified student loan. Where can i file my taxes electronically for free Interest paid by others. Where can i file my taxes electronically for free   If you are the person legally obligated to make interest payments and someone else makes a payment of interest on your behalf, you are treated as receiving the payments from the other person and, in turn, paying the interest. Where can i file my taxes electronically for free See chapter 4 of Publication 970 for more information. Where can i file my taxes electronically for free No Double Benefit Allowed You cannot deduct as interest on a student loan any amount that is an allowable deduction under any other provision of the tax law (for example, home mortgage interest). Where can i file my taxes electronically for free How Much Can You Deduct Your student loan interest deduction for 2013 is generally the smaller of: $2,500, or The interest you paid in 2013. Where can i file my taxes electronically for free However, the amount determined above is phased out (gradually reduced) if your MAGI is between $60,000 and $75,000 ($125,000 and $155,000 if you file a joint return). Where can i file my taxes electronically for free You cannot take a student loan interest deduction if your MAGI is $75,000 or more ($155,000 or more if you file a joint return). Where can i file my taxes electronically for free For details on figuring your MAGI, see chapter 4 of Publication 970. Where can i file my taxes electronically for free How Do You Figure the Deduction Generally, you figure the deduction using the Student Loan Interest Deduction Worksheet in the Form 1040 or Form 1040A instructions. Where can i file my taxes electronically for free However, if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico, you must complete Worksheet 4-1 in chapter 4 of Publication 970. Where can i file my taxes electronically for free To help you figure your student loan interest deduction, you should receive Form 1098-E, Student Loan Interest Statement. Where can i file my taxes electronically for free Generally, an institution (such as a bank or governmental agency) that received interest payments of $600 or more during 2013 on one or more qualified student loans must send Form 1098-E (or acceptable substitute) to each borrower by January 31, 2014. Where can i file my taxes electronically for free For qualified student loans taken out before September 1, 2004, the institution is required to include on Form 1098-E only payments of stated interest. Where can i file my taxes electronically for free Other interest payments, such as certain loan origination fees and capitalized interest, may not appear on the form you receive. Where can i file my taxes electronically for free However, if you pay qualifying interest that is not included on Form 1098-E, you can also deduct those amounts. Where can i file my taxes electronically for free For information on allocating payments between interest and principal, see chapter 4 of Publication 970. Where can i file my taxes electronically for free To claim the deduction, enter the allowable amount on Form 1040, line 33, or Form 1040A, line 18. Where can i file my taxes electronically for free Tuition and Fees Deduction You may be able to deduct qualified education expenses paid during the year for yourself, your spouse, or your dependent(s). Where can i file my taxes electronically for free You cannot claim this deduction if your filing status is married filing separately or if another person can claim an exemption for you as a dependent on his or her tax return. Where can i file my taxes electronically for free The qualified expenses must be for higher education, as explained later under What Expenses Qualify . Where can i file my taxes electronically for free The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. Where can i file my taxes electronically for free Table 19-2 summarizes the features of the tuition and fees deduction. Where can i file my taxes electronically for free You may be able to take a credit for your education expenses instead of a deduction. Where can i file my taxes electronically for free You can choose the one that will give you the lower tax. Where can i file my taxes electronically for free See chapter 35, Education Credits, for details about the credits. Where can i file my taxes electronically for free Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. Where can i file my taxes electronically for free Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. Where can i file my taxes electronically for free You paid qualified education expenses of higher education in 2013 for academic periods beginning in 2013 and those beginning in the first three months of 2014. Where can i file my taxes electronically for free You paid the education expenses for an eligible student. Where can i file my taxes electronically for free The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption (defined in chapter 3) on your tax return. Where can i file my taxes electronically for free Qualified education expenses are defined under What Expenses Qualify . Where can i file my taxes electronically for free Eligible students are defined later under Who Is an Eligible Student . Where can i file my taxes electronically for free Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. Where can i file my taxes electronically for free Your filing status is married filing separately. Where can i file my taxes electronically for free Another person can claim an exemption for you as a dependent on his or her tax return. Where can i file my taxes electronically for free You cannot take the deduction even if the other person does not actually claim that exemption. Where can i file my taxes electronically for free Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). Where can i file my taxes electronically for free You (or your spouse) were a nonresident alien for any part of 2013 and the nonresident alien did not elect to be treated as a resident alien for tax purposes. Where can i file my taxes electronically for free More information on nonresident aliens can be found in Publication 519, U. Where can i file my taxes electronically for free S. Where can i file my taxes electronically for free Tax Guide for Aliens. Where can i file my taxes electronically for free You or anyone else claims an American opportunity or lifetime learning credit in 2013 with respect to expenses of the student for whom the qualified education expenses were paid. Where can i file my taxes electronically for free However, a state tax credit will not disqualify you from claiming a tuition and fees deduction. Where can i file my taxes electronically for free Table 19-2. Where can i file my taxes electronically for free Tuition and Fees Deduction at a Glance Do not rely on this table alone. Where can i file my taxes electronically for free Refer to the text for more details. Where can i file my taxes electronically for free Question   Answer What is the maximum benefit?   You can reduce your income subject to tax by up to $4,000. Where can i file my taxes electronically for free Where is the deduction taken?   As an adjustment to income on Form 1040, line 34, or Form 1040A, line 19. Where can i file my taxes electronically for free For whom must the expenses be paid?   A student enrolled in an eligible educational institution who is either: you, your spouse, or your dependent for whom you claim an exemption. Where can i file my taxes electronically for free What tuition and fees are deductible?   Tuition and fees required for enrollment or attendance at an eligible postsecondary educational institution, but not including personal, living, or family expenses, such as room and board. Where can i file my taxes electronically for free What Expenses Qualify The tuition and fees deduction is based on qualified education expenses you pay for yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. Where can i file my taxes electronically for free Generally, the deduction is allowed for qualified education expenses paid in 2013 in connection with enrollment at an institution of higher education during 2013 or for an academic period (defined earlier under Student Loan Interest Deduction ) beginning in 2013 or in the first 3 months of 2014. Where can i file my taxes electronically for free Payments with borrowed funds. Where can i file my taxes electronically for free   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. Where can i file my taxes electronically for free Use the expenses to figure the deduction for the year in which the expenses are paid, not the year in which the loan is repaid. Where can i file my taxes electronically for free Treat loan payments sent directly to the educational institution as paid on the date the institution credits the student's account. Where can i file my taxes electronically for free Student withdraws from class(es). Where can i file my taxes electronically for free   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. Where can i file my taxes electronically for free Qualified Education Expenses For purposes of the tuition and fees deduction, qualified education expenses are tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Where can i file my taxes electronically for free Eligible educational institution. Where can i file my taxes electronically for free   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Where can i file my taxes electronically for free S. Where can i file my taxes electronically for free Department of Education. Where can i file my taxes electronically for free It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Where can i file my taxes electronically for free The educational institution should be able to tell you if it is an eligible educational institution. Where can i file my taxes electronically for free   Certain educational institutions located outside the United States also participate in the U. Where can i file my taxes electronically for free S. Where can i file my taxes electronically for free Department of Education's Federal Student Aid (FSA) programs. Where can i file my taxes electronically for free Academic period. Where can i file my taxes electronically for free    An academic period is any quarter, semester, trimester, or any other period of study as reasonably determined by an eligible educational institution. Where can i file my taxes electronically for free If an eligible educational institution uses credit hours and does not have academic terms, each payment period may be treated as an academic period. Where can i file my taxes electronically for free Related expenses. Where can i file my taxes electronically for free   Student-activity fees and expenses for course-related books, supplies, and equipment are included in qualified education expenses for the tuition and fees deduction only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Where can i file my taxes electronically for free Prepaid expenses. Where can i file my taxes electronically for free   Qualified education expenses paid in 2013 for an academic period that begins in the first three months of 2014 can be used in figuring the tuition and fees deduction. Where can i file my taxes electronically for free See Academic period, earlier. Where can i file my taxes electronically for free For example, if you pay $2,000 in December 2013 for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring the tuition and fees deduction for 2013 only if you meet all the other requirements. Where can i file my taxes electronically for free    You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 tuition and fees deduction. Where can i file my taxes electronically for free No Double Benefit Allowed You cannot do any of the following. Where can i file my taxes electronically for free Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. Where can i file my taxes electronically for free Deduct qualified education expenses for a student on your income tax return if you or anyone else claims an American opportunity or lifetime learning credit for that same student in the same year. Where can i file my taxes electronically for free Deduct qualified education expenses that have been used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or a qualified tuition program (QTP). Where can i file my taxes electronically for free For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. Where can i file my taxes electronically for free See Figuring the Taxable Portion of a Distribution in chapter 7 (Coverdell ESA) and chapter 8 (QTP) of Publication 970. Where can i file my taxes electronically for free Deduct qualified education expenses that have been paid with tax-free interest on U. Where can i file my taxes electronically for free S. Where can i file my taxes electronically for free savings bonds (Form 8815). Where can i file my taxes electronically for free See Figuring the Tax-Free Amount in chapter 10 of Publication 970. Where can i file my taxes electronically for free Deduct qualified education expenses that have been paid with tax-free educational assistance such as a scholarship, grant, or employer-provided educational assistance. Where can i file my taxes electronically for free See Adjustments to qualified education expenses, later. Where can i file my taxes electronically for free Adjustments to qualified education expenses. Where can i file my taxes electronically for free   For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. Where can i file my taxes electronically for free The result is the amount of adjusted qualified education expenses for each student. Where can i file my taxes electronically for free Tax-free educational assistance. Where can i file my taxes electronically for free   For tax-free educational assistance you received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance to that academic period. Where can i file my taxes electronically for free See Academic period, earlier. Where can i file my taxes electronically for free   This includes: The tax-free part of scholarships and fellowships, including Pell grants (see chapter 1 of Publication 970), The tax-free part of any employer-provided educational assistance (see chapter 11 of Publication 970), Veterans' educational assistance (see chapter 1 of Publication 970), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Where can i file my taxes electronically for free Generally, any scholarship or fellowship you receive is treated as tax-free educational assistance. Where can i file my taxes electronically for free However, a scholarship or fellowship is not treated as tax-free educational assistance to the extent you include it in gross income (if you are required to file a tax return) for the year the scholarship or fellowship is received and either: The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in Pub. Where can i file my taxes electronically for free 970, chapter 1. Where can i file my taxes electronically for free The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in Pub. Where can i file my taxes electronically for free 970, chapter 1. Where can i file my taxes electronically for free You may be able to increase the combined value of your tuition and fees deduction and certain educational assistance if you include some or all of the educational assistance in income in the year it is received. Where can i file my taxes electronically for free For details, see Adjustments to Qualified Education Expenses in chapter 6 of Pub. Where can i file my taxes electronically for free 970. Where can i file my taxes electronically for free Some tax-free educational assistance received in 2013 may be treated as a refund of qualified education expenses paid in 2013. Where can i file my taxes electronically for free This tax-free educational assistance is any tax-free educational assistance received by you or anyone else after 2013 for qualified education expenses paid on behalf of a student in 2013 (or attributable to enrollment at an eligible educational institution during 2013). Where can i file my taxes electronically for free If this tax-free educational assistance is received after 2013 but before you file your 2013 income tax return, see Refunds received after 2013 but before your income tax return is filed, later. Where can i file my taxes electronically for free If this tax-free educational assistance is received after 2013 and after you file your 2013 income tax return, see Refunds received after 2013 and after your income tax return is filed, later. Where can i file my taxes electronically for free Refunds. Where can i file my taxes electronically for free   A refund of qualified education expenses may reduce adjusted qualified education expenses for the tax year or may require you to include some or all of the refund in your gross income for the year the refund is received. Where can i file my taxes electronically for free See chapter 6 of Pub. Where can i file my taxes electronically for free 970 for more information. Where can i file my taxes electronically for free Some tax-free educational assistance received after 2013 may be treated as a refund. Where can i file my taxes electronically for free See Tax-free educational assistance, earlier. Where can i file my taxes electronically for free Refunds received in 2013. Where can i file my taxes electronically for free    For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses paid in 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. Where can i file my taxes electronically for free Refunds received after 2013 but before your income tax return is filed. Where can i file my taxes electronically for free   If you receive a refund after 2013 of qualified education expenses you paid in 2013 and the refund is received before you file your 2013 income tax return, reduce the amount of qualified education expenses for 2013 by the amount of the refund. Where can i file my taxes electronically for free Refunds received after 2013 and after your income tax return is filed. Where can i file my taxes electronically for free   If you receive a refund after 2013 of qualified education expenses you paid in 2013 and the refund is received after you file your 2013 income tax return, you may need to include some or all of the refund in your gross income for the year the refund is received. Where can i file my taxes electronically for free See chapter 6 of Pub. Where can i file my taxes electronically for free 970 for more information. Where can i file my taxes electronically for free Coordination with Coverdell education savings accounts and qualified tuition programs. Where can i file my taxes electronically for free    Reduce your qualified education expenses by any qualified education expenses used to figure the exclusion from gross income of (a) interest received under an education savings bond program, or (b) any distribution from a Coverdell education savings account or qualified tuition program (QTP). Where can i file my taxes electronically for free For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. Where can i file my taxes electronically for free Amounts that do not reduce qualified education expenses. Where can i file my taxes electronically for free   Do not reduce qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. Where can i file my taxes electronically for free   Do not reduce the qualified education expenses by any scholarship or fellowship reported as income on the student's tax return in the following situations. Where can i file my taxes electronically for free The use of the money is restricted, by the terms of the scholarship or fellowship, to costs of attendance (such as room and board) other than qualified education expenses. Where can i file my taxes electronically for free The use of the money is not restricted. Where can i file my taxes electronically for free Expenses That Do Not Qualify Qualified education expenses do not include amounts paid for: Insurance, Medical expenses (including student health fees), Room and board, Transportation, or Similar personal, living, or family expenses. Where can i file my taxes electronically for free This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. Where can i file my taxes electronically for free Sports, games, hobbies, and noncredit courses. Where can i file my taxes electronically for free   Qualified education expenses generally do not include expenses that relate to any course of instruction or other education that involves sports, games or hobbies, or any noncredit course. Where can i file my taxes electronically for free However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. Where can i file my taxes electronically for free Comprehensive or bundled fees. Where can i file my taxes electronically for free   Some eligible educational institutions combine all of their fees for an academic period into one amount. Where can i file my taxes electronically for free If you do not receive, or do not have access to, an allocation showing how much you paid for qualified education expenses and how much you paid for personal expenses, such as those listed above, contact the institution. Where can i file my taxes electronically for free The institution is required to make this allocation and provide you with the amount you paid (or were billed) for qualified education expenses on Form 1098-T, Tuition Statement. Where can i file my taxes electronically for free See How Do You Figure the Deduction , later, for more information about Form 1098-T. Where can i file my taxes electronically for free Who Is an Eligible Student For purposes of the tuition and fees deduction, an eligible student is a student who is enrolled in one or more courses at an eligible educational institution (defined earlier). Where can i file my taxes electronically for free Who Can Claim a Dependent's Expenses Generally, in order to claim the tuition and fees deduction for qualified education expenses for a dependent, you must: Have paid the expenses, and Claim an exemption for the student as a dependent. Where can i file my taxes electronically for free Table 19-3 summarizes who can claim the deduction. Where can i file my taxes electronically for free How Much Can You Deduct The maximum tuition and fees deduction in 2013 is $4,000, $2,000, or $0, depending on the amount of your MAGI. Where can i file my taxes electronically for free For details on figuring your MAGI, see chapter 6 of Publication 970. Where can i file my taxes electronically for free How Do You Figure the Deduction Figure the deduction using Form 8917. Where can i file my taxes electronically for free To help you figure your tuition and fees deduction, you should receive Form 1098-T, Tuition Statement. Where can i file my taxes electronically for free Generally, an eligible educational institution (such as a college or university) must send Form 1098-T (or acceptable substitute) to each enrolled student by January 31, 2014. Where can i file my taxes electronically for free To claim the deduction, enter the allowable amount on Form 1040, line 34, or Form 1040A, line 19, and attach your completed Form 8917. Where can i file my taxes electronically for free Table 19-3. Where can i file my taxes electronically for free Who Can Claim a Dependent's Expenses Do not rely on this table alone. Where can i file my taxes electronically for free See Who Can Claim a Dependent's Expenses in chapter 6 of Publication 970. Where can i file my taxes electronically for free IF your dependent is an eligible student and you. Where can i file my taxes electronically for free . Where can i file my taxes electronically for free . Where can i file my taxes electronically for free AND. Where can i file my taxes electronically for free . Where can i file my taxes electronically for free . Where can i file my taxes electronically for free THEN. Where can i file my taxes electronically for free . Where can i file my taxes electronically for free . Where can i file my taxes electronically for free claim an exemption for your dependent you paid all qualified education expenses for your dependent only you can deduct the qualified education expenses that you paid. Where can i file my taxes electronically for free Your dependent cannot take a deduction. Where can i file my taxes electronically for free claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. Where can i file my taxes electronically for free do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. Where can i file my taxes electronically for free do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. Where can i file my taxes electronically for free Educator Expenses If you were an eligible educator in 2013, you can deduct on Form 1040, line 23, or Form 1040A, line 16, up to $250 of qualified expenses you paid in 2013. Where can i file my taxes electronically for free If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. Where can i file my taxes electronically for free However, neither spouse can deduct more than $250 of his or her qualified expenses on Form 1040, line 23, or Form 1040A, line 16. Where can i file my taxes electronically for free You may be able to deduct expenses that are more than the $250 (or $500) limit on Schedule A (Form 1040), line 21. Where can i file my taxes electronically for free Eligible educator. Where can i file my taxes electronically for free   An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year. Where can i file my taxes electronically for free Qualified expenses. Where can i file my taxes electronically for free   Qualified expenses include ordinary and necessary expenses paid in connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom. Where can i file my taxes electronically for free An ordinary expense is one that is common and accepted in your educational field. Where can i file my taxes electronically for free A necessary expense is one that is helpful and appropriate for your profession as an educator. Where can i file my taxes electronically for free An expense does not have to be required to be considered necessary. Where can i file my taxes electronically for free   Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education. Where can i file my taxes electronically for free   You must reduce your qualified expenses by the following amounts. Where can i file my taxes electronically for free Excludable U. Where can i file my taxes electronically for free S. Where can i file my taxes electronically for free series EE and I savings bond interest from Form 8815. Where can i file my taxes electronically for free See Figuring the Tax-Free Amount in chapter 10 of Publication 970. Where can i file my taxes electronically for free Nontaxable qualified tuition program earnings or distributions. Where can i file my taxes electronically for free See Figuring the Taxable Portion of a Distribution in chapter 8 of Publication 970. Where can i file my taxes electronically for free Nontaxable distribution of earnings from a Coverdell education savings account. Where can i file my taxes electronically for free See Figuring the Taxable Portion of a Distribution in chapter 7 of Publication 970. Where can i file my taxes electronically for free Any reimbursements you received for these expenses that were not reported to you in box 1 of your Form W-2. Where can i file my taxes electronically for free Prev  Up  Next   Home   More Online Publications
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Where can i file my taxes electronically for free 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. Where can i file my taxes electronically for 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. Where can i file my taxes electronically for 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. Where can i file my taxes electronically for free Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Where can i file my taxes electronically for free Also include any state and local general sales taxes paid for a leased motor vehicle. Where can i file my taxes electronically for free Do not include sales taxes paid on items used in your trade or business. Where can i file my taxes electronically for free 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. Where can i file my taxes electronically for free You must keep your actual receipts showing general sales taxes paid to use this method. Where can i file my taxes electronically for free Refund of general sales taxes. Where can i file my taxes electronically for free   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. Where can i file my taxes electronically for free 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. Where can i file my taxes electronically for free 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. Where can i file my taxes electronically for free See Recoveries in Pub. Where can i file my taxes electronically for free 525 for details. Where can i file my taxes electronically for free 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. Where can i file my taxes electronically for free You may also be able to add the state and local general sales taxes paid on certain specified items. Where can i file my taxes electronically for free To figure your state and local general sales tax deduction using the tables, complete the worksheet below. Where can i file my taxes electronically for free 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. Where can i file my taxes electronically for free State and Local General Sales Tax Deduction Worksheet (See the instructions that begin on page 3. Where can i file my taxes electronically for free ) 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. Where can i file my taxes electronically for free   1. Where can i file my taxes electronically for free Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the instructions) 1. Where can i file my taxes electronically for free $     Next. Where can i file my taxes electronically for free 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. Where can i file my taxes electronically for free Otherwise, go to line 2       2. Where can i file my taxes electronically for free 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. Where can i file my taxes electronically for free Enter -0-                   Yes. Where can i file my taxes electronically for free Enter your local general sales taxes from the applicable table on page 7 (see page 3 of the instructions)     2. Where can i file my taxes electronically for free $       3. Where can i file my taxes electronically for free 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. Where can i file my taxes electronically for free Skip lines 3 through 5, enter -0- on line 6, and go to line 7             Yes. Where can i file my taxes electronically for free Enter your local general sales tax rate, but omit the percentage sign. Where can i file my taxes electronically for free For example, if your local general sales tax rate was 2. Where can i file my taxes electronically for free 5%, enter 2. Where can i file my taxes electronically for free 5. Where can i file my taxes electronically for free 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. Where can i file my taxes electronically for free (If you do not know your local general sales tax rate, contact your local government. Where can i file my taxes electronically for free ) 3. Where can i file my taxes electronically for free . Where can i file my taxes electronically for free       4. Where can i file my taxes electronically for free Did you enter -0- on line 2 above?             No. Where can i file my taxes electronically for free Skip lines 4 and 5 and go to line 6             Yes. Where can i file my taxes electronically for free Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. Where can i file my taxes electronically for free For example, if your state general sales tax rate is 6%, enter 6. Where can i file my taxes electronically for free 0 4. Where can i file my taxes electronically for free . Where can i file my taxes electronically for free       5. Where can i file my taxes electronically for free Divide line 3 by line 4. Where can i file my taxes electronically for free Enter the result as a decimal (rounded to at least three places) 5. Where can i file my taxes electronically for free . Where can i file my taxes electronically for free       6. Where can i file my taxes electronically for free Did you enter -0- on line 2 above?             No. Where can i file my taxes electronically for free Multiply line 2 by line 3   6. Where can i file my taxes electronically for free $     Yes. Where can i file my taxes electronically for free Multiply line 1 by line 5. Where can i file my taxes electronically for free If you lived in more than one locality in the same state during 2006, see page 4 of the instructions           7. Where can i file my taxes electronically for free Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the instructions) 7. Where can i file my taxes electronically for free $   8. Where can i file my taxes electronically for free Deduction for general sales taxes. Where can i file my taxes electronically for free Add lines 1, 6, and 7. Where can i file my taxes electronically for free 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. Where can i file my taxes electronically for free Be sure to enter “ST” on the dotted line to the left of the entry space 8. Where can i file my taxes electronically for free $     Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. Where can i file my taxes electronically for free    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. Where can i file my taxes electronically for free Read down the “At least-But less than” columns for your state and find the line that includes your 2006 income. Where can i file my taxes electronically for free If married filing separately, do not include your spouse's income. Where can i file my taxes electronically for free Your 2006 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. Where can i file my taxes electronically for free Tax-exempt interest. Where can i file my taxes electronically for free Veterans' benefits. Where can i file my taxes electronically for free Nontaxable combat pay. Where can i file my taxes electronically for free Workers' compensation. Where can i file my taxes electronically for free Nontaxable part of social security and railroad retirement benefits. Where can i file my taxes electronically for free Nontaxable part of IRA, pension, or annuity distributions. Where can i file my taxes electronically for free Do not include rollovers. Where can i file my taxes electronically for free Public assistance payments. Where can i file my taxes electronically for free The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Where can i file my taxes electronically for free Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Where can i file my taxes electronically for free 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. Where can i file my taxes electronically for free If there is no table for your state, the table amount is considered to be zero. Where can i file my taxes electronically for free Multiply the table amount for each state you lived in by a fraction. Where can i file my taxes electronically for free 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). Where can i file my taxes electronically for free Enter the total of the prorated table amounts for each state on line 1. Where can i file my taxes electronically for free 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. Where can i file my taxes electronically for free Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. Where can i file my taxes electronically for free Example. Where can i file my taxes electronically for free 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). Where can i file my taxes electronically for free The table amount for State A is $500. Where can i file my taxes electronically for free The table amount for State B is $400. Where can i file my taxes electronically for free You would figure your state general sales tax as follows. Where can i file my taxes electronically for free 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. Where can i file my taxes electronically for free Otherwise, complete a separate worksheet for State A and State B. Where can i file my taxes electronically for free Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. Where can i file my taxes electronically for free Line 2. Where can i file my taxes electronically for free   If you checked the “No” box, enter -0- on line 2, and go to line 3. Where can i file my taxes electronically for free 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. Where can i file my taxes electronically for free Read down the “At least-But less than” columns for your locality and find the line that includes your 2006 income. Where can i file my taxes electronically for free See the line 1 instructions on this page to figure your 2006 income. Where can i file my taxes electronically for free The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Where can i file my taxes electronically for free Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Where can i file my taxes electronically for free 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. Where can i file my taxes electronically for free If there is no table for your locality, the table amount is considered to be zero. Where can i file my taxes electronically for free Multiply the table amount for each locality you lived in by a fraction. Where can i file my taxes electronically for free 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). Where can i file my taxes electronically for free 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. Where can i file my taxes electronically for free 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. Where can i file my taxes electronically for free Example. Where can i file my taxes electronically for free 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). Where can i file my taxes electronically for free The table amount for Locality 1 is $100. Where can i file my taxes electronically for free The table amount for Locality 2 is $150. Where can i file my taxes electronically for free You would figure the amount to enter on line 2 as follows. Where can i file my taxes electronically for free Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. Where can i file my taxes electronically for free Locality 1: $100 x 243/365 = $67   Locality 2: $150 x 122/365 = 50   Total = $117   Line 3. Where can i file my taxes electronically for free   If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7. Where can i file my taxes electronically for free 25%. Where can i file my taxes electronically for free Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7. Where can i file my taxes electronically for free 25%. Where can i file my taxes electronically for free   If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6. Where can i file my taxes electronically for free 5%. Where can i file my taxes electronically for free Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6. Where can i file my taxes electronically for free 5%. Where can i file my taxes electronically for free   If you lived in Texarkana, Arkansas, check the “Yes” box and enter “4. Where can i file my taxes electronically for free 0” on line 3. Where can i file my taxes electronically for free Your local general sales tax rate of 4. Where can i file my taxes electronically for free 0% includes the additional 1. Where can i file my taxes electronically for free 0% Arkansas state sales tax rate for Texarkana and the 1. Where can i file my taxes electronically for free 5% sales tax rate for Miller County. Where can i file my taxes electronically for free 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. Where can i file my taxes electronically for free Multiply each tax rate for the period it was in effect by a fraction. Where can i file my taxes electronically for free 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). Where can i file my taxes electronically for free Enter the total of the prorated tax rates on line 3. Where can i file my taxes electronically for free Example. Where can i file my taxes electronically for free Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2006 (273 days). Where can i file my taxes electronically for free The rate increased to 1. Where can i file my taxes electronically for free 75% for the period from October 1 through December 31, 2006 (92 days). Where can i file my taxes electronically for free You would enter “1. Where can i file my taxes electronically for free 189” on line 3, figured as follows. Where can i file my taxes electronically for free January 1 - September 30: 1. Where can i file my taxes electronically for free 00 x 273/365 = 0. Where can i file my taxes electronically for free 748   October 1 - December 31: 1. Where can i file my taxes electronically for free 75 x 92/365 = 0. Where can i file my taxes electronically for free 441   Total = 1. Where can i file my taxes electronically for free 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. Where can i file my taxes electronically for free Each locality did not have the same local general sales tax rate. Where can i file my taxes electronically for free You lived in Texarkana, AR, or Los Angeles County, CA. Where can i file my taxes electronically for free   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. Where can i file my taxes electronically for free 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). Where can i file my taxes electronically for free Example. Where can i file my taxes electronically for free 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). Where can i file my taxes electronically for free The local general sales tax rate for Locality 1 is 1%. Where can i file my taxes electronically for free The rate for Locality 2 is 1. Where can i file my taxes electronically for free 75%. Where can i file my taxes electronically for free You would enter “0. Where can i file my taxes electronically for free 666” on line 3 for the Locality 1 worksheet and “0. Where can i file my taxes electronically for free 585” for the Locality 2 worksheet, figured as follows. Where can i file my taxes electronically for free Locality 1: 1. Where can i file my taxes electronically for free 00 x 243/365 = 0. Where can i file my taxes electronically for free 666   Locality 2: 1. Where can i file my taxes electronically for free 75 x 122/365 = 0. Where can i file my taxes electronically for free 585   Line 6. Where can i file my taxes electronically for free   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. Where can i file my taxes electronically for free 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. Where can i file my taxes electronically for free Line 7. Where can i file my taxes electronically for free    Enter on line 7 any state and local general sales taxes paid on the following specified items. Where can i file my taxes electronically for free If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. Where can i file my taxes electronically for free A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). Where can i file my taxes electronically for free Also include any state and local general sales taxes paid for a leased motor vehicle. Where can i file my taxes electronically for free 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. Where can i file my taxes electronically for free An aircraft or boat, if the tax rate was the same as the general sales tax rate. Where can i file my taxes electronically for free 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. Where can i file my taxes electronically for free 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. Where can i file my taxes electronically for free You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. Where can i file my taxes electronically for free 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. Where can i file my taxes electronically for free The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. Where can i file my taxes electronically for free 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. Where can i file my taxes electronically for free   Do not include sales taxes paid on items used in your trade or business. Where can i file my taxes electronically for free If you received a refund of state or local general sales taxes in 2006, see Refund of general sales taxes on page 1. Where can i file my taxes electronically for free Prev  Up  Next   Home   More Online Publications