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Where To File 1040ez

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Where To File 1040ez

Where to file 1040ez Publication 4492 - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains the major provisions of the Katrina Emergency Tax Relief Act of 2005 and the Gulf Opportunity Zone Act of 2005. Where to file 1040ez Useful Items - You may want to see: Publication 526 Charitable Contributions 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 547 Casualties, Disasters, and Thefts 946 How To Depreciate Property Form (and Instructions) 4506Request for Copy of Tax Return 4506-TRequest for Transcript of Tax Return 4684Casualties and Thefts 5884Work Opportunity Credit 5884-ACredits for Employers Affected by Hurricane Katrina, Rita, or Wilma 8863Education Credits (Hope and Lifetime Learning Credits) 8914Exemption Amount for Taxpayers Housing Individuals Displaced by Hurricane Katrina 8915Qualified Hurricane Retirement Plan Distributions and Repayments Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Arizona

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Bullhead City 2580 Hwy. 95
Bullhead City,
AZ 86442

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

 

Services Provided

(877) 647-0788
Flagstaff 1633 S. Plaza Way
Flagstaff, AZ 86001

This Office is Temporarily Closed

 

(928) 214-3303
Flagstaff/remote Taxpayer
Assistance available
at United Way of
Northern Arizona
1515 E. Cedar Ave.
Suite D-1
Flagstaff, AZ 86004

Monday-Friday - 9:00 a.m.-4:00 p.m.

 

Virtual Services Provided

(928) 214-3303
Glendale 7350 W Camino
San Xavier
Glendale AZ 85308 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(623) 643-0399 
Lake Havasu City  60 Acoma Blvd.
Lake Havasu City,
AZ 86403
**Effective 3/2/2012 - This office will be closed until further notice** (928) 453-2670 
Lake Havasu City/remote
Taxpayer Assistance
available at Lake Havasu
City Interagency Council
1940 Mesquite Ave.
Lake Havasu City,
AZ 86403

Monday-Friday - 9:30 a.m.-4:00 p.m.

 

Virtual Services Provided

(623) 453-2670
Mesa 1818 E. Southern Ave.Mesa, AZ 85204

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(480) 503-7355 
Phoenix   4041 N Central Ave.
Phoenix, AZ 85012  

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(602) 636-9199 
Prescott/
remote Taxpayer Assistance
available at Prescott
Catholic Charities
434 W. Gurley St.
Prescott, AZ 86301

Monday-Friday - 8:30 a.m.-4:00 p.m.

 

 Virtual Services Provided

(928) 445-5922
Tucson  300 W. Congress
Tucson, AZ 85701 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(520) 205-5008 
Yuma 

2285 S. 4th Ave.
Yuma, AZ 85364 

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

 

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

 

Services Provided

(928) 726-9530 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call 602-636-9500 in the Phoenix metropolitan area or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
4041 N. Central Ave., MS 4040PHX
Phoenix, AZ 85012

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Where To File 1040ez

Where to file 1040ez 22. Where to file 1040ez   Taxes Table of Contents IntroductionIndian tribal government. Where to file 1040ez Useful Items - You may want to see: Tests To Deduct Any Tax Income TaxesState and Local Income Taxes Foreign Income Taxes General Sales TaxesMotor vehicles. Where to file 1040ez Real Estate TaxesReal estate taxes for prior years. Where to file 1040ez Examples. Where to file 1040ez Form 1099-S. Where to file 1040ez Real Estate-Related Items You Cannot Deduct Personal Property Taxes Taxes and Fees You Cannot Deduct Where To Deduct Introduction This chapter discusses which taxes you can deduct if you itemize deductions on Schedule A (Form 1040). Where to file 1040ez It also explains which taxes you can deduct on other schedules or forms and which taxes you cannot deduct. Where to file 1040ez This chapter covers the following topics. Where to file 1040ez Income taxes (federal, state, local, and foreign). Where to file 1040ez General sales taxes (state and local). Where to file 1040ez Real estate taxes (state, local, and foreign). Where to file 1040ez Personal property taxes (state and local). Where to file 1040ez Taxes and fees you cannot deduct. Where to file 1040ez Use Table 22-1 as a guide to determine which taxes you can deduct. Where to file 1040ez The end of the chapter contains a section that explains which forms you use to deduct different types of taxes. Where to file 1040ez Business taxes. Where to file 1040ez   You can deduct certain taxes only if they are ordinary and necessary expenses of your trade or business or of producing income. Where to file 1040ez For information on these taxes, see Publication 535, Business Expenses. Where to file 1040ez State or local taxes. Where to file 1040ez   These are taxes imposed by the 50 states, U. Where to file 1040ez S. Where to file 1040ez possessions, or any of their political subdivisions (such as a county or city), or by the District of Columbia. Where to file 1040ez Indian tribal government. Where to file 1040ez   An Indian tribal government recognized by the Secretary of the Treasury as performing substantial government functions will be treated as a state for purposes of claiming a deduction for taxes. Where to file 1040ez Income taxes, real estate taxes, and personal property taxes imposed by that Indian tribal government (or by any of its subdivisions that are treated as political subdivisions of a state) are deductible. Where to file 1040ez General sales taxes. Where to file 1040ez   These are taxes imposed at one rate on retail sales of a broad range of classes of items. Where to file 1040ez Foreign taxes. Where to file 1040ez   These are taxes imposed by a foreign country or any of its political subdivisions. Where to file 1040ez Useful Items - You may want to see: Publication 514 Foreign Tax Credit for Individuals 530 Tax Information for Homeowners Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule E (Form 1040) Supplemental Income and Loss 1116 Foreign Tax Credit Tests To Deduct Any Tax The following two tests must be met for you to deduct any tax. Where to file 1040ez The tax must be imposed on you. Where to file 1040ez You must pay the tax during your tax year. Where to file 1040ez The tax must be imposed on you. Where to file 1040ez   In general, you can deduct only taxes imposed on you. Where to file 1040ez   Generally, you can deduct property taxes only if you are an owner of the property. Where to file 1040ez If your spouse owns the property and pays the real estate taxes, the taxes are deductible on your spouse's separate return or on your joint return. Where to file 1040ez You must pay the tax during your tax year. Where to file 1040ez   If you are a cash basis taxpayer, you can deduct only those taxes you actually paid during your tax year. Where to file 1040ez If you pay your taxes by check, the day you mail or deliver the check is the date of payment, provided the check is honored by the financial institution. Where to file 1040ez If you use a pay-by-phone account (such as a credit card or electronic funds withdrawal), the date reported on the statement of the financial institution showing when payment was made is the date of payment. Where to file 1040ez If you contest a tax liability and are a cash basis taxpayer, you can deduct the tax only in the year you actually pay it (or transfer money or other property to provide for satisfaction of the contested liability). Where to file 1040ez See Publication 538, Accounting Periods and Methods, for details. Where to file 1040ez    If you use an accrual method of accounting, see Publication 538 for more information. Where to file 1040ez Income Taxes This section discusses the deductibility of state and local income taxes (including employee contributions to state benefit funds) and foreign income taxes. Where to file 1040ez State and Local Income Taxes You can deduct state and local income taxes. Where to file 1040ez However, you can elect to deduct state and local general sales taxes instead of state and local income taxes. Where to file 1040ez See General Sales Taxes , later. Where to file 1040ez Exception. Where to file 1040ez    You cannot deduct state and local income taxes you pay on income that is exempt from federal income tax, unless the exempt income is interest income. Where to file 1040ez For example, you cannot deduct the part of a state's income tax that is on a cost-of-living allowance exempt from federal income tax. Where to file 1040ez What To Deduct Your deduction may be for withheld taxes, estimated tax payments, or other tax payments as follows. Where to file 1040ez Withheld taxes. Where to file 1040ez   You can deduct state and local income taxes withheld from your salary in the year they are withheld. Where to file 1040ez Your Form(s) W-2 will show these amounts. Where to file 1040ez Forms W-2G, 1099-G, 1099-R, and 1099-MISC may also show state and local income taxes withheld. Where to file 1040ez Estimated tax payments. Where to file 1040ez   You can deduct estimated tax payments you made during the year to a state or local government. Where to file 1040ez However, you must have a reasonable basis for making the estimated tax payments. Where to file 1040ez Any estimated state or local tax payments that are not made in good faith at the time of payment are not deductible. Where to file 1040ez For example, you made an estimated state income tax payment. Where to file 1040ez However, the estimate of your state tax liability shows that you will get a refund of the full amount of your estimated payment. Where to file 1040ez You had no reasonable basis to believe you had any additional liability for state income taxes and you cannot deduct the estimated tax payment. Where to file 1040ez Refund applied to taxes. Where to file 1040ez   You can deduct any part of a refund of prior-year state or local income taxes that you chose to have credited to your 2013 estimated state or local income taxes. Where to file 1040ez    Do not reduce your deduction by either of the following items. Where to file 1040ez Any state or local income tax refund (or credit) you expect to receive for 2013. Where to file 1040ez Any refund of (or credit for) prior-year state and local income taxes you actually received in 2013. Where to file 1040ez   However, part or all of this refund (or credit) may be taxable. Where to file 1040ez See Refund (or credit) of state or local income taxes , later. Where to file 1040ez Separate federal returns. Where to file 1040ez   If you and your spouse file separate state, local, and federal income tax returns, you each can deduct on your federal return only the amount of your own state and local income tax that you paid during the tax year. Where to file 1040ez Joint state and local returns. Where to file 1040ez   If you and your spouse file joint state and local returns and separate federal returns, each of you can deduct on your separate federal return a part of the total state and local income taxes paid during the tax year. Where to file 1040ez You can deduct only the amount of the total taxes that is proportionate to your gross income compared to the combined gross income of you and your spouse. Where to file 1040ez However, you cannot deduct more than the amount you actually paid during the year. Where to file 1040ez You can avoid this calculation if you and your spouse are jointly and individually liable for the full amount of the state and local income taxes. Where to file 1040ez If so, you and your spouse can deduct on your separate federal returns the amount you each actually paid. Where to file 1040ez Joint federal return. Where to file 1040ez   If you file a joint federal return, you can deduct the total of the state and local income taxes both of you paid. Where to file 1040ez Contributions to state benefit funds. Where to file 1040ez    As an employee, you can deduct mandatory contributions to state benefit funds withheld from your wages that provide protection against loss of wages. Where to file 1040ez For example, certain states require employees to make contributions to state funds providing disability or unemployment insurance benefits. Where to file 1040ez Mandatory payments made to the following state benefit funds are deductible as state income taxes on Schedule A (Form 1040), line 5. Where to file 1040ez Alaska Unemployment Compensation Fund. Where to file 1040ez California Nonoccupational Disability Benefit Fund. Where to file 1040ez New Jersey Nonoccupational Disability Benefit Fund. Where to file 1040ez New Jersey Unemployment Compensation Fund. Where to file 1040ez New York Nonoccupational Disability Benefit Fund. Where to file 1040ez Pennsylvania Unemployment Compensation Fund. Where to file 1040ez Rhode Island Temporary Disability Benefit Fund. Where to file 1040ez Washington State Supplemental Workmen's Compensation Fund. Where to file 1040ez    Employee contributions to private or voluntary disability plans are not deductible. Where to file 1040ez Refund (or credit) of state or local income taxes. Where to file 1040ez   If you receive a refund of (or credit for) state or local income taxes in a year after the year in which you paid them, you may have to include the refund in income on Form 1040, line 10, in the year you receive it. Where to file 1040ez This includes refunds resulting from taxes that were overwithheld, applied from a prior year return, not figured correctly, or figured again because of an amended return. Where to file 1040ez If you did not itemize your deductions in the previous year, do not include the refund in income. Where to file 1040ez If you deducted the taxes in the previous year, include all or part of the refund on Form 1040, line 10, in the year you receive the refund. Where to file 1040ez For a discussion of how much to include, see Recoveries in chapter 12. Where to file 1040ez Foreign Income Taxes Generally, you can take either a deduction or a credit for income taxes imposed on you by a foreign country or a U. Where to file 1040ez S. Where to file 1040ez possession. Where to file 1040ez However, you cannot take a deduction or credit for foreign income taxes paid on income that is exempt from U. Where to file 1040ez S. Where to file 1040ez tax under the foreign earned income exclusion or the foreign housing exclusion. Where to file 1040ez For information on these exclusions, see Publication 54, Tax Guide for U. Where to file 1040ez S. Where to file 1040ez Citizens and Resident Aliens Abroad. Where to file 1040ez For information on the foreign tax credit, see Publication 514. Where to file 1040ez General Sales Taxes You can elect to deduct state and local general sales taxes, instead of state and local income taxes, as an itemized deduction on Schedule A (Form 1040), line 5b. Where to file 1040ez You can use either your actual expenses or the state and local sales tax tables to figure your sales tax deduction. Where to file 1040ez Actual expenses. Where to file 1040ez   Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) if the tax rate was the same as the general sales tax rate. Where to file 1040ez 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 to file 1040ez 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 to file 1040ez If you use the actual expenses method, you must have receipts to show the general sales taxes paid. Where to file 1040ez Do not include sales taxes paid on items used in your trade or business. Where to file 1040ez Motor vehicles. Where to file 1040ez   For purposes of this section, motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Where to file 1040ez This also includes sales taxes on a leased motor vehicle, but not on vehicles used in your trade or business. Where to file 1040ez Optional sales tax tables. Where to file 1040ez   Instead of using your actual expenses, you can figure your state and local general sales tax deduction using the state and local sales tax tables in the Instructions for Schedule A (Form 1040). Where to file 1040ez You may also be able to add the state and local general sales taxes paid on certain specified items. Where to file 1040ez   Your applicable table amount is based on the state where you live, your income, and the number of exemptions claimed on your tax return. Where to file 1040ez Your income is your adjusted gross income plus any nontaxable items such as the following. Where to file 1040ez Tax-exempt interest. Where to file 1040ez Veterans' benefits. Where to file 1040ez Nontaxable combat pay. Where to file 1040ez Workers' compensation. Where to file 1040ez Nontaxable part of social security and railroad retirement benefits. Where to file 1040ez Nontaxable part of IRA, pension, or annuity distributions, excluding rollovers. Where to file 1040ez Public assistance payments. Where to file 1040ez If you lived in different states during the same tax year, you must prorate your applicable table amount for each state based on the days you lived in each state. Where to file 1040ez See the Instructions for Schedule A (Form 1040), line 5, for details. Where to file 1040ez Real Estate Taxes Deductible real estate taxes are any state, local, or foreign taxes on real property levied for the general public welfare. Where to file 1040ez You can deduct these taxes only if they are based on the assessed value of the real property and charged uniformly against all property under the jurisdiction of the taxing authority. Where to file 1040ez Deductible real estate taxes generally do not include taxes charged for local benefits and improvements that increase the value of the property. Where to file 1040ez They also do not include itemized charges for services (such as trash collection) assessed against specific property or certain people, even if the charge is paid to the taxing authority. Where to file 1040ez For more information about taxes and charges that are not deductible, see Real Estate-Related Items You Cannot Deduct , later. Where to file 1040ez Tenant-shareholders in a cooperative housing corporation. Where to file 1040ez   Generally, if you are a tenant-stockholder in a cooperative housing corporation, you can deduct the amount paid to the corporation that represents your share of the real estate taxes the corporation paid or incurred for your dwelling unit. Where to file 1040ez The corporation should provide you with a statement showing your share of the taxes. Where to file 1040ez For more information, see Special Rules for Cooperatives in Publication 530. Where to file 1040ez Division of real estate taxes between buyers and sellers. Where to file 1040ez   If you bought or sold real estate during the year, the real estate taxes must be divided between the buyer and the seller. Where to file 1040ez   The buyer and the seller must divide the real estate taxes according to the number of days in the real property tax year (the period to which the tax is imposed relates) that each owned the property. Where to file 1040ez The seller is treated as paying the taxes up to, but not including, the date of sale. Where to file 1040ez The buyer is treated as paying the taxes beginning with the date of sale. Where to file 1040ez This applies regardless of the lien dates under local law. Where to file 1040ez Generally, this information is included on the settlement statement provided at the closing. Where to file 1040ez    If you (the seller) cannot deduct taxes until they are paid because you use the cash method of accounting, and the buyer of your property is personally liable for the tax, you are considered to have paid your part of the tax at the time of the sale. Where to file 1040ez This lets you deduct the part of the tax to the date of sale even though you did not actually pay it. Where to file 1040ez However, you must also include the amount of that tax in the selling price of the property. Where to file 1040ez The buyer must include the same amount in his or her cost of the property. Where to file 1040ez   You figure your deduction for taxes on each property bought or sold during the real property tax year as follows. Where to file 1040ez Worksheet 22-1. Where to file 1040ez Figuring Your Real Estate Tax Deduction 1. Where to file 1040ez Enter the total real estate taxes for the real property tax year   2. Where to file 1040ez Enter the number of days in the real property tax year that you owned the property   3. Where to file 1040ez Divide line 2 by 365 (for leap years, divide line 2 by 366) . Where to file 1040ez 4. Where to file 1040ez Multiply line 1 by line 3. Where to file 1040ez This is your deduction. Where to file 1040ez Enter it on Schedule A (Form 1040), line 6   Note. Where to file 1040ez Repeat steps 1 through 4 for each property you bought or sold during the real property tax year. Where to file 1040ez Your total deduction is the sum of the line 4 amounts for all of the properties. Where to file 1040ez Real estate taxes for prior years. Where to file 1040ez   Do not divide delinquent taxes between the buyer and seller if the taxes are for any real property tax year before the one in which the property is sold. Where to file 1040ez Even if the buyer agrees to pay the delinquent taxes, the buyer cannot deduct them. Where to file 1040ez The buyer must add them to the cost of the property. Where to file 1040ez The seller can deduct these taxes paid by the buyer. Where to file 1040ez However, the seller must include them in the selling price. Where to file 1040ez Examples. Where to file 1040ez   The following examples illustrate how real estate taxes are divided between buyer and seller. Where to file 1040ez Example 1. Where to file 1040ez Dennis and Beth White's real property tax year for both their old home and their new home is the calendar year, with payment due August 1. Where to file 1040ez The tax on their old home, sold on May 7, was $620. Where to file 1040ez The tax on their new home, bought on May 3, was $732. Where to file 1040ez Dennis and Beth are considered to have paid a proportionate share of the real estate taxes on the old home even though they did not actually pay them to the taxing authority. Where to file 1040ez On the other hand, they can claim only a proportionate share of the taxes they paid on their new property even though they paid the entire amount. Where to file 1040ez Dennis and Beth owned their old home during the real property tax year for 126 days (January 1 to May 6, the day before the sale). Where to file 1040ez They figure their deduction for taxes on their old home as follows. Where to file 1040ez Worksheet 22-1. Where to file 1040ez Figuring Your Real Estate Tax Deduction — Taxes on Old Home 1. Where to file 1040ez Enter the total real estate taxes for the real property tax year $620 2. Where to file 1040ez Enter the number of days in the real property tax year that you owned the property 126 3. Where to file 1040ez Divide line 2 by 365 (for leap years, divide line 2 by 366) . Where to file 1040ez 3452 4. Where to file 1040ez Multiply line 1 by line 3. Where to file 1040ez This is your deduction. Where to file 1040ez Enter it on Schedule A (Form 1040), line 6 $214 Since the buyers of their old home paid all of the taxes, Dennis and Beth also include the $214 in the selling price of the old home. Where to file 1040ez (The buyers add the $214 to their cost of the home. Where to file 1040ez ) Dennis and Beth owned their new home during the real property tax year for 243 days (May 3 to December 31, including their date of purchase). Where to file 1040ez They figure their deduction for taxes on their new home as follows. Where to file 1040ez Worksheet 22-1. Where to file 1040ez Figuring Your Real Estate Tax Deduction — Taxes on New Home 1. Where to file 1040ez Enter the total real estate taxes for the real property tax year $732 2. Where to file 1040ez Enter the number of days in the real property tax year that you owned the property 243 3. Where to file 1040ez Divide line 2 by 365 (for leap years, divide line 2 by 366) . Where to file 1040ez 6658 4. Where to file 1040ez Multiply line 1 by line 3. Where to file 1040ez This is your deduction. Where to file 1040ez Enter it on Schedule A (Form 1040), line 6 $487 Since Dennis and Beth paid all of the taxes on the new home, they add $245 ($732 paid less $487 deduction) to their cost of the new home. Where to file 1040ez (The sellers add this $245 to their selling price and deduct the $245 as a real estate tax. Where to file 1040ez ) Dennis and Beth's real estate tax deduction for their old and new homes is the sum of $214 and $487, or $701. Where to file 1040ez They will enter this amount on Schedule A (Form 1040), line 6. Where to file 1040ez Example 2. Where to file 1040ez George and Helen Brown bought a new home on May 3, 2013. Where to file 1040ez Their real property tax year for the new home is the calendar year. Where to file 1040ez Real estate taxes for 2012 were assessed in their state on January 1, 2013. Where to file 1040ez The taxes became due on May 31, 2013, and October 31, 2013. Where to file 1040ez The Browns agreed to pay all taxes due after the date of purchase. Where to file 1040ez Real estate taxes for 2012 were $680. Where to file 1040ez They paid $340 on May 31, 2013, and $340 on October 31, 2013. Where to file 1040ez These taxes were for the 2012 real property tax year. Where to file 1040ez The Browns cannot deduct them since they did not own the property until 2013. Where to file 1040ez Instead, they must add $680 to the cost of their new home. Where to file 1040ez In January 2014, the Browns receive their 2013 property tax statement for $752, which they will pay in 2014. Where to file 1040ez The Browns owned their new home during the 2013 real property tax year for 243 days (May 3 to December 31). Where to file 1040ez They will figure their 2014 deduction for taxes as follows. Where to file 1040ez Worksheet 22-1. Where to file 1040ez Figuring Your Real Estate Tax Deduction — Taxes on New Home 1. Where to file 1040ez Enter the total real estate taxes for the real property tax year $752 2. Where to file 1040ez Enter the number of days in the real property tax year that you owned the property 243 3. Where to file 1040ez Divide line 2 by 365 (for leap years, divide line 2 by 366) . Where to file 1040ez 6658 4. Where to file 1040ez Multiply line 1 by line 3. Where to file 1040ez This is your deduction. Where to file 1040ez Claim it on Schedule A (Form 1040), line 6 $501 The remaining $251 ($752 paid less $501 deduction) of taxes paid in 2014, along with the $680 paid in 2013, is added to the cost of their new home. Where to file 1040ez Because the taxes up to the date of sale are considered paid by the seller on the date of sale, the seller is entitled to a 2013 tax deduction of $931. Where to file 1040ez This is the sum of the $680 for 2012 and the $251 for the 122 days the seller owned the home in 2013. Where to file 1040ez The seller must also include the $931 in the selling price when he or she figures the gain or loss on the sale. Where to file 1040ez The seller should contact the Browns in January 2014 to find out how much real estate tax is due for 2013. Where to file 1040ez Form 1099-S. Where to file 1040ez   For certain sales or exchanges of real estate, the person responsible for closing the sale (generally the settlement agent) prepares Form 1099-S, Proceeds From Real Estate Transactions, to report certain information to the IRS and to the seller of the property. Where to file 1040ez Box 2 of Form 1099-S is for the gross proceeds from the sale and should include the portion of the seller's real estate tax liability that the buyer will pay after the date of sale. Where to file 1040ez The buyer includes these taxes in the cost basis of the property, and the seller both deducts this amount as a tax paid and includes it in the sales price of the property. Where to file 1040ez   For a real estate transaction that involves a home, any real estate tax the seller paid in advance but that is the liability of the buyer appears on Form 1099-S, box 5. Where to file 1040ez The buyer deducts this amount as a real estate tax, and the seller reduces his or her real estate tax deduction (or includes it in income) by the same amount. Where to file 1040ez See Refund (or rebate) , later. Where to file 1040ez Taxes placed in escrow. Where to file 1040ez   If your monthly mortgage payment includes an amount placed in escrow (put in the care of a third party) for real estate taxes, you may not be able to deduct the total amount placed in escrow. Where to file 1040ez You can deduct only the real estate tax that the third party actually paid to the taxing authority. Where to file 1040ez If the third party does not notify you of the amount of real estate tax that was paid for you, contact the third party or the taxing authority to find the proper amount to show on your return. Where to file 1040ez Tenants by the entirety. Where to file 1040ez   If you and your spouse held property as tenants by the entirety and you file separate federal returns, each of you can deduct only the taxes each of you paid on the property. Where to file 1040ez Divorced individuals. Where to file 1040ez   If your divorce or separation agreement states that you must pay the real estate taxes for a home owned by you and your spouse, part of your payments may be deductible as alimony and part as real estate taxes. Where to file 1040ez See Taxes and insurance in chapter 18 for more information. Where to file 1040ez Ministers' and military housing allowances. Where to file 1040ez   If you are a minister or a member of the uniformed services and receive a housing allowance that you can exclude from income, you still can deduct all of the real estate taxes you pay on your home. Where to file 1040ez Refund (or rebate). Where to file 1040ez   If you received a refund or rebate in 2013 of real estate taxes you paid in 2013, you must reduce your deduction by the amount refunded to you. Where to file 1040ez If you received a refund or rebate in 2013 of real estate taxes you deducted in an earlier year (either as an itemized deduction or an increase to your standard deduction), you generally must include the refund or rebate in income in the year you receive it. Where to file 1040ez However, the amount you include in income is limited to the amount of the deduction that reduced your tax in the earlier year. Where to file 1040ez For more information, see Recoveries in chapter 12. Where to file 1040ez Table 22-1. Where to file 1040ez Which Taxes Can You Deduct? Type of Tax You Can Deduct You Cannot Deduct Fees and Charges Fees and charges that are expenses of your trade or business or of producing income. Where to file 1040ez Fees and charges that are not expenses of your trade or business or of producing income, such as fees for driver's licenses, car inspections, parking, or charges for water bills (see Taxes and Fees You Cannot Deduct ). Where to file 1040ez     Fines and penalties. Where to file 1040ez Income Taxes State and local income taxes. Where to file 1040ez Federal income taxes. Where to file 1040ez   Foreign income taxes. Where to file 1040ez     Employee contributions to state funds listed under Contributions to state benefit funds . Where to file 1040ez Employee contributions to private or voluntary disability plans. Where to file 1040ez     State and local general sales taxes if you choose to deduct state and local income taxes. Where to file 1040ez General Sales Taxes State and local general sales taxes, including compensating use taxes. Where to file 1040ez State and local income taxes if you choose to deduct state and local general sales taxes. Where to file 1040ez Other Taxes Taxes that are expenses of your trade or business. Where to file 1040ez Federal excise taxes, such as tax on gasoline, that are not expenses of your trade or business or of producing income. Where to file 1040ez   Taxes on property producing rent or royalty income. Where to file 1040ez Per capita taxes. Where to file 1040ez   Occupational taxes. Where to file 1040ez See chapter 28. Where to file 1040ez     One-half of self-employment tax paid. Where to file 1040ez   Personal Property Taxes State and local personal property taxes. Where to file 1040ez Customs duties that are not expenses of your trade or business or of producing income. Where to file 1040ez Real Estate Taxes State and local real estate taxes. Where to file 1040ez Real estate taxes that are treated as imposed on someone else (see Division of real estate taxes between buyers and sellers ). Where to file 1040ez   Foreign real estate taxes. Where to file 1040ez Taxes for local benefits (with exceptions). Where to file 1040ez See Real Estate-Related Items You Cannot Deduct . Where to file 1040ez   Tenant's share of real estate taxes paid by  cooperative housing corporation. Where to file 1040ez Trash and garbage pickup fees (with exceptions). Where to file 1040ez See Real Estate-Related Items You Cannot Deduct . Where to file 1040ez     Rent increase due to higher real estate taxes. Where to file 1040ez     Homeowners' association charges. Where to file 1040ez Real Estate-Related Items You Cannot Deduct Payments for the following items generally are not deductible as real estate taxes. Where to file 1040ez Taxes for local benefits. Where to file 1040ez Itemized charges for services (such as trash and garbage pickup fees). Where to file 1040ez Transfer taxes (or stamp taxes). Where to file 1040ez Rent increases due to higher real estate taxes. Where to file 1040ez Homeowners' association charges. Where to file 1040ez Taxes for local benefits. Where to file 1040ez   Deductible real estate taxes generally do not include taxes charged for local benefits and improvements tending to increase the value of your property. Where to file 1040ez These include assessments for streets, sidewalks, water mains, sewer lines, public parking facilities, and similar improvements. Where to file 1040ez You should increase the basis of your property by the amount of the assessment. Where to file 1040ez   Local benefit taxes are deductible only if they are for maintenance, repair, or interest charges related to those benefits. Where to file 1040ez If only a part of the taxes is for maintenance, repair, or interest, you must be able to show the amount of that part to claim the deduction. Where to file 1040ez If you cannot determine what part of the tax is for maintenance, repair, or interest, none of it is deductible. Where to file 1040ez    Taxes for local benefits may be included in your real estate tax bill. Where to file 1040ez If your taxing authority (or mortgage lender) does not furnish you a copy of your real estate tax bill, ask for it. Where to file 1040ez You should use the rules above to determine if the local benefit tax is deductible. Where to file 1040ez Contact the taxing authority if you need additional information about a specific charge on your real estate tax bill. Where to file 1040ez Itemized charges for services. Where to file 1040ez    An itemized charge for services assessed against specific property or certain people is not a tax, even if the charge is paid to the taxing authority. Where to file 1040ez For example, you cannot deduct the charge as a real estate tax if it is: A unit fee for the delivery of a service (such as a $5 fee charged for every 1,000 gallons of water you use), A periodic charge for a residential service (such as a $20 per month or $240 annual fee charged to each homeowner for trash collection), or A flat fee charged for a single service provided by your government (such as a $30 charge for mowing your lawn because it was allowed to grow higher than permitted under your local ordinance). Where to file 1040ez    You must look at your real estate tax bill to determine if any nondeductible itemized charges, such as those listed above, are included in the bill. Where to file 1040ez If your taxing authority (or mortgage lender) does not furnish you a copy of your real estate tax bill, ask for it. Where to file 1040ez Exception. Where to file 1040ez   Service charges used to maintain or improve services (such as trash collection or police and fire protection) are deductible as real estate taxes if: The fees or charges are imposed at a like rate against all property in the taxing jurisdiction, The funds collected are not earmarked; instead, they are commingled with general revenue funds, and Funds used to maintain or improve services are not limited to or determined by the amount of these fees or charges collected. Where to file 1040ez Transfer taxes (or stamp taxes). Where to file 1040ez   Transfer taxes and similar taxes and charges on the sale of a personal home are not deductible. Where to file 1040ez If they are paid by the seller, they are expenses of the sale and reduce the amount realized on the sale. Where to file 1040ez If paid by the buyer, they are included in the cost basis of the property. Where to file 1040ez Rent increase due to higher real estate taxes. Where to file 1040ez   If your landlord increases your rent in the form of a tax surcharge because of increased real estate taxes, you cannot deduct the increase as taxes. Where to file 1040ez Homeowners' association charges. Where to file 1040ez   These charges are not deductible because they are imposed by the homeowners' association, rather than the state or local government. Where to file 1040ez Personal Property Taxes Personal property tax is deductible if it is a state or local tax that is: Charged on personal property, Based only on the value of the personal property, and Charged on a yearly basis, even if it is collected more or less than once a year. Where to file 1040ez A tax that meets the above requirements can be considered charged on personal property even if it is for the exercise of a privilege. Where to file 1040ez For example, a yearly tax based on value qualifies as a personal property tax even if it is called a registration fee and is for the privilege of registering motor vehicles or using them on the highways. Where to file 1040ez If the tax is partly based on value and partly based on other criteria, it may qualify in part. Where to file 1040ez Example. Where to file 1040ez Your state charges a yearly motor vehicle registration tax of 1% of value plus 50 cents per hundredweight. Where to file 1040ez You paid $32 based on the value ($1,500) and weight (3,400 lbs. Where to file 1040ez ) of your car. Where to file 1040ez You can deduct $15 (1% × $1,500) as a personal property tax because it is based on the value. Where to file 1040ez The remaining $17 ($. Where to file 1040ez 50 × 34), based on the weight, is not deductible. Where to file 1040ez Taxes and Fees You Cannot Deduct Many federal, state, and local government taxes are not deductible because they do not fall within the categories discussed earlier. Where to file 1040ez Other taxes and fees, such as federal income taxes, are not deductible because the tax law specifically prohibits a deduction for them. Where to file 1040ez See Table 22-1. Where to file 1040ez Taxes and fees that are generally not deductible include the following items. Where to file 1040ez Employment taxes. Where to file 1040ez This includes social security, Medicare, and railroad retirement taxes withheld from your pay. Where to file 1040ez However, one-half of self-employment tax you pay is deductible. Where to file 1040ez In addition, the social security and other employment taxes you pay on the wages of a household worker may be included in medical expenses that you can deduct or child care expenses that allow you to claim the child and dependent care credit. Where to file 1040ez For more information, see chapters 21 and 32. Where to file 1040ez Estate, inheritance, legacy, or succession taxes. Where to file 1040ez However, you can deduct the estate tax attributable to income in respect of a decedent if you, as a beneficiary, must include that income in your gross income. Where to file 1040ez In that case, deduct the estate tax as a miscellaneous deduction that is not subject to the 2%-of-adjusted-gross-income limit. Where to file 1040ez For more information, see Publication 559, Survivors, Executors, and Administrators. Where to file 1040ez Federal income taxes. Where to file 1040ez This includes income taxes withheld from your pay. Where to file 1040ez Fines and penalties. Where to file 1040ez You cannot deduct fines and penalties paid to a government for violation of any law, including related amounts forfeited as collateral deposits. Where to file 1040ez Gift taxes. Where to file 1040ez License fees. Where to file 1040ez You cannot deduct license fees for personal purposes (such as marriage, driver's, and dog license fees). Where to file 1040ez Per capita taxes. Where to file 1040ez You cannot deduct state or local per capita taxes. Where to file 1040ez Many taxes and fees other than those listed above are also nondeductible, unless they are ordinary and necessary expenses of a business or income producing activity. Where to file 1040ez For other nondeductible items, see Real Estate-Related Items You Cannot Deduct , earlier. Where to file 1040ez Where To Deduct You deduct taxes on the following schedules. Where to file 1040ez State and local income taxes. Where to file 1040ez    These taxes are deducted on Schedule A (Form 1040), line 5, even if your only source of income is from business, rents, or royalties. Where to file 1040ez Check box a on line 5. Where to file 1040ez General sales taxes. Where to file 1040ez   Sales taxes are deducted on Schedule A (Form 1040), line 5. Where to file 1040ez You must check box b on line 5. Where to file 1040ez If you elect to deduct sales taxes, you cannot deduct state and local income taxes on Schedule A (Form 1040), line 5, box a. Where to file 1040ez Foreign income taxes. Where to file 1040ez   Generally, income taxes you pay to a foreign country or U. Where to file 1040ez S. Where to file 1040ez possession can be claimed as an itemized deduction on Schedule A (Form 1040), line 8, or as a credit against your U. Where to file 1040ez S. Where to file 1040ez income tax on Form 1040, line 47. Where to file 1040ez To claim the credit, you may have to complete and attach Form 1116. Where to file 1040ez For more information, see chapter 37, the Form 1040 instructions, or Publication 514. Where to file 1040ez Real estate taxes and personal property taxes. Where to file 1040ez    Real estate and personal property taxes are deducted on Schedule A (Form 1040), lines 6 and 7, respectively, unless they are paid on property used in your business, in which case they are deducted on Schedule C, Schedule C-EZ, or Schedule F (Form 1040). Where to file 1040ez Taxes on property that produces rent or royalty income are deducted on Schedule E (Form 1040). Where to file 1040ez Self-employment tax. Where to file 1040ez    Deduct one-half of your self-employment tax on Form 1040, line 27. Where to file 1040ez Other taxes. Where to file 1040ez    All other deductible taxes are deducted on Schedule A (Form 1040), line 8. Where to file 1040ez Prev  Up  Next   Home   More Online Publications