Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Amended 1040 Tax Return

File My 2012 Tax Return1040 Short FormTax Software Comparison1040ez Form For 20131040ez.govFile An Amended Tax Return OnlineE File Taxes FreeFree 2006 Tax Software2011 Tax Form1040ez Form For 2012Amend Your Tax Return2012 Income Tax FilingE-file State Taxes2011 Tax Form 1040State Taxes2006 Tax FormsAmend 2012 Tax ReturnWww Irs Gov Form1040xE File 1040ezNj 1040 NrFile 2007 Taxes For FreeHow To File Taxes If You Are Self EmployedIrs Tax Forms 2011Irs 1040 XFiling Back Taxes For FreeIrs 2012 Tax Forms 1040 Instructions1040 Ez Tax FormHow Can I File My 2012 Taxes OnlineWhere Can I Get 2012 Tax FormsIrs Forms 1040xElectronic File 1040ez1040 Ez Tax TableInstructions For 1040xEfile State Income TaxFile Back TaxWww Freefile Irs Gov1040 XHow To File 2011 Tax ReturnFillable 1040ez Form 2012How To File An Extension For 2011 Taxes Free

Amended 1040 Tax Return

Amended 1040 tax return Publication 541 - Introductory Material Table of Contents Reminder IntroductionTax questions. Amended 1040 tax return Ordering forms and publications. Amended 1040 tax return Useful Items - You may want to see: Reminder Photographs of missing children. Amended 1040 tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amended 1040 tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amended 1040 tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Amended 1040 tax return Introduction This publication provides supplemental federal income tax information for partnerships and partners. Amended 1040 tax return It supplements the information provided in the Instructions for Form 1065, U. Amended 1040 tax return S. Amended 1040 tax return Return of Partnership Income, and the Partner's Instructions for Schedule K-1 (Form 1065). Amended 1040 tax return Generally, a partnership does not pay tax on its income but “passes through” any profits or losses to its partners. Amended 1040 tax return Partners must include partnership items on their tax returns. Amended 1040 tax return For a discussion of business expenses a partnership can deduct, see Publication 535, Business Expenses. Amended 1040 tax return Members of oil and gas partnerships should read about the deduction for depletion in chapter 9 of that publication. Amended 1040 tax return Certain partnerships must have a tax matters partner (TMP) who is also a general partner. Amended 1040 tax return For information on the rules for designating a TMP, see Designation of Tax Matters Partner (TMP) in the Form 1065 instructions and section 301. Amended 1040 tax return 6231(a)(7)-1 of the regulations. Amended 1040 tax return Many rules in this publication do not apply to partnerships that file Form 1065-B, U. Amended 1040 tax return S. Amended 1040 tax return Return of Income for Electing Large Partnerships. Amended 1040 tax return For the rules that apply to these partnerships, see the instructions for Form 1065-B. Amended 1040 tax return However, the partners of electing large partnerships can use the rules in this publication except as otherwise noted. Amended 1040 tax return Withholding on foreign partner or firm. Amended 1040 tax return   If a partnership acquires a U. Amended 1040 tax return S. Amended 1040 tax return real property interest from a foreign person or firm, the partnership may have to withhold tax on the amount it pays for the property (including cash, the fair market value of other property, and any assumed liability). Amended 1040 tax return If a partnership has income effectively connected with a trade or business in the United States, it must withhold on the income allocable to its foreign partners. Amended 1040 tax return A partnership may have to withhold tax on a foreign partner's distributive share of fixed or determinable income not effectively connected with a U. Amended 1040 tax return S. Amended 1040 tax return trade or business. Amended 1040 tax return A partnership that fails to withhold may be held liable for the tax, applicable penalties, and interest. Amended 1040 tax return   For more information, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. Amended 1040 tax return Comments and suggestions. Amended 1040 tax return   We welcome your comments about this publication and your suggestions for future editions. Amended 1040 tax return   You can write to: Internal Revenue Service Tax Forms and Publications  SE:W:CAR:MP:TFP 1111 Constitution Ave. Amended 1040 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amended 1040 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amended 1040 tax return    You can send us comments from www. Amended 1040 tax return irs. Amended 1040 tax return gov/formspubs. Amended 1040 tax return Click on “More Information” and then on “Comment on Tax Forms and Publications. Amended 1040 tax return ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Amended 1040 tax return Tax questions. Amended 1040 tax return   If you have a tax question, check the information available at IRS. Amended 1040 tax return gov or call 1-800-829-4933. Amended 1040 tax return We cannot answer tax questions at the address listed above. Amended 1040 tax return Ordering forms and publications. Amended 1040 tax return    Visit www. Amended 1040 tax return irs. Amended 1040 tax return gov/formspubs to download forms and publications, call 1-800-829-3676, or write to one of the addresses shown under How To Get Tax Help in the back of this publication. Amended 1040 tax return Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 505 Tax Withholding and Estimated Tax 535 Business Expenses 537 Installment Sales 538 Accounting Periods and Methods 544 Sales and Other Dispositions of Assets 551 Basis of Assets 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property See How To Get Tax Help near the end of this publication for information about getting publications and forms. Amended 1040 tax return Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Taxpayer Rights

Whether you file a Form 1040EZ or a complicated corporate return, you will benefit from knowing your rights as a taxpayer and being familiar with the IRS' obligations to protect them. The goal of the Taxpayer Rights Corner is to be your one-stop shop for taxpayer rights information during every step of your interaction with the IRS.


Know Your Rights

You have rights as a taxpayer when dealing with the IRS.


Your Civil Rights Are Protected

Under no circumstances will the Internal Revenue Service tolerate discrimination by its employees, grantees, contractors, and/or subcontractors. NO ONE shall be excluded from participating in, be denied the benefits of, or be subject to discrimination because of: race, color, sex, national origin, disability, reprisal, or age in programs or activities funded by the Department of Treasury - Internal Revenue Service.


Taxpayer Advocate Service

The Taxpayer Advocate Service (TAS) is an IRS program that provides an independent system to assure that tax problems, which have not been resolved through normal channels, are promptly and fairly handled.


Notices

What should you do if you receive a notice from the IRS?


Your Rights to Representation

Learn more about granting power of attorney.

You are entitled to similar protection of confidentiality with respect to tax advice given by a federally authorized tax practitioner as with an attorney.

Every taxpayer is entitled to have access to representation. The Low Income Tax Clinic grant program is designed to help accredited academic institutions and non-profit organizations provide low to no-cost tax assistance (such as representing the taxpayer during an audit or tax collection effort) and/or tax outreach to taxpayers for whom English is a second language. 

  • Frequently Asked Questions

Examination

We accept most taxpayer's returns as filed. If we inquire about your return or select it for examination, it does not suggest that you are dishonest. The inquiry or examination may or may not result in more tax. To learn about your rights during the examination process, and for information about how audits are conducted;


Appeal Rights

It is your right to appeal any action taken by the IRS to change your account.


Collection Process

Learn about the process IRS may follow to collect overdue taxes, including a summary of your rights and other important information about the collection process.


Innocent Spouse

The Reform Act of 1998, broadened the relief from joint liability available to spouses who file joint returns.


Refund Offset

If you are due a refund but have not paid certain amounts you owe, all or part of your refund may be used to pay all or part of the past-due amount. This includes past-due federal income tax, other federal debts (such as student loans), state income tax, and child and spousal support payments.


Where To Go For 1040 Help?

The IRS sponsors volunteer assistance programs and offers help to taxpayers in many of its offices and other community locations.

Page Last Reviewed or Updated: 14-Mar-2014

The Amended 1040 Tax Return

Amended 1040 tax return 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. Amended 1040 tax return However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. Amended 1040 tax return If you paid sales tax on a motor vehicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehicle. Amended 1040 tax return Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Amended 1040 tax return Also include any state and local general sales taxes paid for a leased motor vehicle. Amended 1040 tax return Do not include sales taxes paid on items used in your trade or business. Amended 1040 tax return 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. Amended 1040 tax return You must keep your actual receipts showing general sales taxes paid to use this method. Amended 1040 tax return Refund of general sales taxes. Amended 1040 tax return   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. Amended 1040 tax return 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. Amended 1040 tax return 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. Amended 1040 tax return See Recoveries in Pub. Amended 1040 tax return 525 for details. Amended 1040 tax return 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. Amended 1040 tax return You may also be able to add the state and local general sales taxes paid on certain specified items. Amended 1040 tax return To figure your state and local general sales tax deduction using the tables, complete the worksheet below. Amended 1040 tax return 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. Amended 1040 tax return State and Local General Sales Tax Deduction Worksheet (See the instructions that begin on page 3. Amended 1040 tax return ) 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. Amended 1040 tax return   1. Amended 1040 tax return Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the instructions) 1. Amended 1040 tax return $     Next. Amended 1040 tax return 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. Amended 1040 tax return Otherwise, go to line 2       2. Amended 1040 tax return 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. Amended 1040 tax return Enter -0-                   Yes. Amended 1040 tax return Enter your local general sales taxes from the applicable table on page 7 (see page 3 of the instructions)     2. Amended 1040 tax return $       3. Amended 1040 tax return 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. Amended 1040 tax return Skip lines 3 through 5, enter -0- on line 6, and go to line 7             Yes. Amended 1040 tax return Enter your local general sales tax rate, but omit the percentage sign. Amended 1040 tax return For example, if your local general sales tax rate was 2. Amended 1040 tax return 5%, enter 2. Amended 1040 tax return 5. Amended 1040 tax return 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. Amended 1040 tax return (If you do not know your local general sales tax rate, contact your local government. Amended 1040 tax return ) 3. Amended 1040 tax return . Amended 1040 tax return       4. Amended 1040 tax return Did you enter -0- on line 2 above?             No. Amended 1040 tax return Skip lines 4 and 5 and go to line 6             Yes. Amended 1040 tax return Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. Amended 1040 tax return For example, if your state general sales tax rate is 6%, enter 6. Amended 1040 tax return 0 4. Amended 1040 tax return . Amended 1040 tax return       5. Amended 1040 tax return Divide line 3 by line 4. Amended 1040 tax return Enter the result as a decimal (rounded to at least three places) 5. Amended 1040 tax return . Amended 1040 tax return       6. Amended 1040 tax return Did you enter -0- on line 2 above?             No. Amended 1040 tax return Multiply line 2 by line 3   6. Amended 1040 tax return $     Yes. Amended 1040 tax return Multiply line 1 by line 5. Amended 1040 tax return If you lived in more than one locality in the same state during 2006, see page 4 of the instructions           7. Amended 1040 tax return Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the instructions) 7. Amended 1040 tax return $   8. Amended 1040 tax return Deduction for general sales taxes. Amended 1040 tax return Add lines 1, 6, and 7. Amended 1040 tax return 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. Amended 1040 tax return Be sure to enter “ST” on the dotted line to the left of the entry space 8. Amended 1040 tax return $     Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. Amended 1040 tax return    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. Amended 1040 tax return Read down the “At least-But less than” columns for your state and find the line that includes your 2006 income. Amended 1040 tax return If married filing separately, do not include your spouse's income. Amended 1040 tax return Your 2006 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. Amended 1040 tax return Tax-exempt interest. Amended 1040 tax return Veterans' benefits. Amended 1040 tax return Nontaxable combat pay. Amended 1040 tax return Workers' compensation. Amended 1040 tax return Nontaxable part of social security and railroad retirement benefits. Amended 1040 tax return Nontaxable part of IRA, pension, or annuity distributions. Amended 1040 tax return Do not include rollovers. Amended 1040 tax return Public assistance payments. Amended 1040 tax return The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Amended 1040 tax return Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Amended 1040 tax return 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. Amended 1040 tax return If there is no table for your state, the table amount is considered to be zero. Amended 1040 tax return Multiply the table amount for each state you lived in by a fraction. Amended 1040 tax return 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). Amended 1040 tax return Enter the total of the prorated table amounts for each state on line 1. Amended 1040 tax return 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. Amended 1040 tax return Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. Amended 1040 tax return Example. Amended 1040 tax return 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). Amended 1040 tax return The table amount for State A is $500. Amended 1040 tax return The table amount for State B is $400. Amended 1040 tax return You would figure your state general sales tax as follows. Amended 1040 tax return 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. Amended 1040 tax return Otherwise, complete a separate worksheet for State A and State B. Amended 1040 tax return Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. Amended 1040 tax return Line 2. Amended 1040 tax return   If you checked the “No” box, enter -0- on line 2, and go to line 3. Amended 1040 tax return 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. Amended 1040 tax return Read down the “At least-But less than” columns for your locality and find the line that includes your 2006 income. Amended 1040 tax return See the line 1 instructions on this page to figure your 2006 income. Amended 1040 tax return The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Amended 1040 tax return Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Amended 1040 tax return 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. Amended 1040 tax return If there is no table for your locality, the table amount is considered to be zero. Amended 1040 tax return Multiply the table amount for each locality you lived in by a fraction. Amended 1040 tax return 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). Amended 1040 tax return 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. Amended 1040 tax return 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. Amended 1040 tax return Example. Amended 1040 tax return 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). Amended 1040 tax return The table amount for Locality 1 is $100. Amended 1040 tax return The table amount for Locality 2 is $150. Amended 1040 tax return You would figure the amount to enter on line 2 as follows. Amended 1040 tax return Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. Amended 1040 tax return Locality 1: $100 x 243/365 = $67   Locality 2: $150 x 122/365 = 50   Total = $117   Line 3. Amended 1040 tax return   If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7. Amended 1040 tax return 25%. Amended 1040 tax return Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7. Amended 1040 tax return 25%. Amended 1040 tax return   If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6. Amended 1040 tax return 5%. Amended 1040 tax return Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6. Amended 1040 tax return 5%. Amended 1040 tax return   If you lived in Texarkana, Arkansas, check the “Yes” box and enter “4. Amended 1040 tax return 0” on line 3. Amended 1040 tax return Your local general sales tax rate of 4. Amended 1040 tax return 0% includes the additional 1. Amended 1040 tax return 0% Arkansas state sales tax rate for Texarkana and the 1. Amended 1040 tax return 5% sales tax rate for Miller County. Amended 1040 tax return 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. Amended 1040 tax return Multiply each tax rate for the period it was in effect by a fraction. Amended 1040 tax return 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). Amended 1040 tax return Enter the total of the prorated tax rates on line 3. Amended 1040 tax return Example. Amended 1040 tax return Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2006 (273 days). Amended 1040 tax return The rate increased to 1. Amended 1040 tax return 75% for the period from October 1 through December 31, 2006 (92 days). Amended 1040 tax return You would enter “1. Amended 1040 tax return 189” on line 3, figured as follows. Amended 1040 tax return January 1 - September 30: 1. Amended 1040 tax return 00 x 273/365 = 0. Amended 1040 tax return 748   October 1 - December 31: 1. Amended 1040 tax return 75 x 92/365 = 0. Amended 1040 tax return 441   Total = 1. Amended 1040 tax return 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. Amended 1040 tax return Each locality did not have the same local general sales tax rate. Amended 1040 tax return You lived in Texarkana, AR, or Los Angeles County, CA. Amended 1040 tax return   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. Amended 1040 tax return 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). Amended 1040 tax return Example. Amended 1040 tax return 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). Amended 1040 tax return The local general sales tax rate for Locality 1 is 1%. Amended 1040 tax return The rate for Locality 2 is 1. Amended 1040 tax return 75%. Amended 1040 tax return You would enter “0. Amended 1040 tax return 666” on line 3 for the Locality 1 worksheet and “0. Amended 1040 tax return 585” for the Locality 2 worksheet, figured as follows. Amended 1040 tax return Locality 1: 1. Amended 1040 tax return 00 x 243/365 = 0. Amended 1040 tax return 666   Locality 2: 1. Amended 1040 tax return 75 x 122/365 = 0. Amended 1040 tax return 585   Line 6. Amended 1040 tax return   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. Amended 1040 tax return 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. Amended 1040 tax return Line 7. Amended 1040 tax return    Enter on line 7 any state and local general sales taxes paid on the following specified items. Amended 1040 tax return If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. Amended 1040 tax return A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). Amended 1040 tax return Also include any state and local general sales taxes paid for a leased motor vehicle. Amended 1040 tax return 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. Amended 1040 tax return An aircraft or boat, if the tax rate was the same as the general sales tax rate. Amended 1040 tax return 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. Amended 1040 tax return 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. Amended 1040 tax return You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. Amended 1040 tax return 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. Amended 1040 tax return The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. Amended 1040 tax return 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. Amended 1040 tax return   Do not include sales taxes paid on items used in your trade or business. Amended 1040 tax return If you received a refund of state or local general sales taxes in 2006, see Refund of general sales taxes on page 1. Amended 1040 tax return Prev  Up  Next   Home   More Online Publications