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File 2009 Taxes Online

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File 2009 Taxes Online

File 2009 taxes online 18. File 2009 taxes online   Appendix This appendix contains models of the certificates, waivers, reports, and statements discussed in Part One. File 2009 taxes online Model Certificate A   STATEMENT OF SUBSEQUENT SELLER     1. File 2009 taxes online                 Name, address, and employer identification number of seller in subsequent sale             2. File 2009 taxes online                 Name, address, and employer identification number of the buyer in subsequent sale             3. File 2009 taxes online         Date and location of subsequent sale             4. File 2009 taxes online         Volume and type of taxable fuel sold               The undersigned seller (“Seller”) has received the copy of the first taxpayer's report provided with this statement in     connection with Seller's purchase of the taxable fuel described in this statement. File 2009 taxes online       Under penalties of perjury, Seller declares that Seller has examined this statement, including any accompanying     schedules and statements, and, to the best of Seller's knowledge and belief, they are true, correct and complete. File 2009 taxes online                   Signature and date signed                   Printed or typed name of person signing this report                   Title—   Model Certificate B   FIRST TAXPAYER'S REPORT   1. File 2009 taxes online                     First Taxpayer's name, address and employer identification number     2. File 2009 taxes online                     Name, address, and employer identification number of the buyer of the taxable fuel subject to tax     3. File 2009 taxes online           Date and location of removal, entry, or sale       4. File 2009 taxes online           Volume and type of taxable fuel removed, entered or sold     5. File 2009 taxes online Check type of taxable event:         Removal from refinery         Entry into United States         Bulk transfer from terminal by unregistered position holder       Bulk transfer not received at an approved terminal       Sale within the bulk transfer/terminal system       Removal at the terminal rack         Removal or sale by the blender                   6. File 2009 taxes online           Amount of federal excise tax paid on account of the removal, entry, or sale                   The undersigned taxpayer (“Taxpayer”) has not received, and will not claim, a credit with respect to, or a refund of, the tax     on the taxable fuel to which this form relates. File 2009 taxes online       Under penalties of perjury, Taxpayer declares that Taxpayer has examined this statement, including any accompanying     schedules and statements, and to the best of Taxpayer's knowledge and belief, they are true, correct and complete. File 2009 taxes online             Signature and date signed               Printed or typed name of person signing this report               Title     Model Certificate C   NOTIFICATION CERTIFICATE OF TAXABLE FUEL REGISTRANT                           Name, address, and employer identification number of person receiving certificate       The undersigned taxable registrant (“Registrant”) hereby certifies under penalties of perjury that Registrant is registered     by the Internal Revenue Service with registration number and that Registrant's registration has not     been revoked or suspended by the Internal Revenue Service. File 2009 taxes online                 Registrant understands that the fraudulent use of this certificate may subject Registrant and all parties making such     fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. File 2009 taxes online                       Signature and date signed                         Printed or typed name of person signing                         Title of person signing                         Name of Registrant                         Employer identification number                         Address of Registrant     Model Certificate D   CERTIFICATE OF PERSON BUYING GASOLINE BLENDSTOCKS FOR USE OTHER THAN IN THE PRODUCTION OF FINISHED GASOLINE     (To support tax-free sales (other than LUST) under section 4081 of the Internal Revenue Code. File 2009 taxes online )                 Name, address, and employer identification number of seller       The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:       The gasoline blendstocks to which this certificate relates will not be used to produce finished gasoline. File 2009 taxes online       This certificate applies to the following (complete as applicable):       If this is a single purchase certificate, check here and enter:     1. File 2009 taxes online Invoice or delivery ticket number       2. File 2009 taxes online (number of gallons) of(type of gasoline blendstocks)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:     1. File 2009 taxes online Effective date       2. File 2009 taxes online Expiration date       (period not to exceed 1 year after the effective date)       3. File 2009 taxes online Type (or types) of gasoline blendstocks     4. File 2009 taxes online Buyer's account or order number         Buyer will not claim a credit or refund under section 6427(h) of the Internal Revenue Code for any gasoline blendstocks     covered by this certificate. File 2009 taxes online         Buyer will provide a new certificate to the seller if any information in this certificate changes. File 2009 taxes online       If Buyer resells the gasoline blendstocks to which this certificate relates, Buyer will be liable for tax unless Buyer obtains a     certificate from the purchaser stating that the gasoline blendstocks will not be used to produce finished gasoline and otherwise complies with the conditions of §48. File 2009 taxes online 4081-4(b)(3) of the Manufacturers and Retailers Excise Tax Regulations. File 2009 taxes online       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. File 2009 taxes online       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. File 2009 taxes online     In addition, the Internal Revenue Service has not notified Buyer that the right to provide a certificate has been withdrawn from a purchaser to which Buyer sells gasoline blendstocks tax free. File 2009 taxes online       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use     of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. File 2009 taxes online             Signature and date signed               Printed or typed name of person signing               Title of person signing               Name of Buyer               Employer identification number               Address of Buyer     Model Certificate G   CERTIFICATE OF REGISTERED FEEDSTOCK USER     (To support tax-free removals and entries (other than LUST) of kerosene under section 4082 of the Internal Revenue Code. File 2009 taxes online )         (Buyer) certifies the following under penalties of perjury:       Name of buyer         Buyer is a registered feedstock user with registration number . File 2009 taxes online Buyer's registration has not been revoked     or suspended. File 2009 taxes online         The kerosene to which this certificate applies will be used by Buyer for a feedstock purpose. File 2009 taxes online                 This certificate applies to percent of Buyer's purchases from (name, address, and employer     identification number of seller) as follows (complete as applicable):       1. File 2009 taxes online A single purchase on invoice or delivery ticket number . File 2009 taxes online                 2. File 2009 taxes online All purchases between (effective date) and (expiration date) (period not to exceed     one year after the effective date) under account or order number(s) . File 2009 taxes online If this certificate applies only to Buyer's     purchases for certain locations, check here and list the locations. File 2009 taxes online                                   If Buyer sells the kerosene to which this certificate relates, Buyer will be liable for tax on that sale. File 2009 taxes online                 Buyer will provide a new certificate to the seller if any information in this certificate changes. File 2009 taxes online                 If Buyer violates the terms of this certificate, the Internal Revenue Service may revoke the Buyer's registration. File 2009 taxes online                 Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use of     this certificate to a fine or imprisonment, or both, together with the costs of prosecution. File 2009 taxes online             Printed or typed name of person signing               Title of person signing               Employer identification number               Address of Buyer               Signature and date signed     Model Certificate J   CERTIFICATE OF PERSON BUYING COMPRESSED NATURAL GAS (CNG) FOR A NONTAXABLE USE     (To support tax-free sales of CNG under section 4041 of the Internal Revenue Code. File 2009 taxes online )                                         Name, address, and employer identification number of seller                   (“Buyer”) certifies the following under penalties of perjury:     Name of buyer                     The CNG to which this certificate relates will be used in a nontaxable use. File 2009 taxes online       This certificate applies to the following (complete as applicable):               If this is a single purchase certificate, check here and enter:       1. File 2009 taxes online Invoice or delivery ticket number       2. File 2009 taxes online (Gasoline gallon equivalents)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:         1. File 2009 taxes online Effective date         2. File 2009 taxes online Expiration date         (period not to exceed 1 year after the effective date)         3. File 2009 taxes online Buyer's account or order number       Buyer will not claim a credit or refund under section 6427 of the Internal Revenue Code for any CNG to which this certificate relates. File 2009 taxes online       Buyer will provide a new certificate to the seller if any information in this certificate changes. File 2009 taxes online       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. File 2009 taxes online       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. File 2009 taxes online     In addition, the Internal Revenue Service has not notified Buyer that the right to provide a certificate has been withdrawn     from a purchaser to which Buyer sells CNG tax free. File 2009 taxes online       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use     of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. File 2009 taxes online             Printed or typed name of person signing               Title of person signing             Employer identification number               Address of Buyer               Signature and date signed     Model Certificate K   CERTIFICATE OF PERSON BUYING KEROSENE FOR USE IN AVIATION FOR     COMMERCIAL AVIATION OR NONTAXABLE USE     (To support operator liability for tax on removals of kerosene for use in aviation directly into the fuel tank of an aircraft in commercial aviation pursuant to § 4081 of the Internal Revenue Code or to support a tax rate of zero under § 4041(c) pursuant to §§4041(c) and 4082. File 2009 taxes online )           Name, address, and employer identification number of position holder       The undersigned aircraft operator (“Buyer”) hereby certifies the following under the penalties of perjury:       The kerosene for use in aviation to which this certificate relates is purchased (check one): for     use on a farm for farming purposes; for use in foreign trade (reciprocal benefits required for foreign registered airlines); for use in certain helicopter and fixed-wing air ambulance uses; for use other than as a fuel in the propulsion engine of an aircraft; for the exclusive use of a qualified blood collector organization; for the exclusive use of a nonprofit educational organization; for the exclusive use of a state; for use in an aircraft owned by an aircraft museum; for use in military aircraft; or for use in commercial aviation (other than foreign trade). File 2009 taxes online       With respect to kerosene for use in aviation purchased after June 30, 2005, for use in commercial aviation     (other than foreign trade), Buyer's registration number is. File 2009 taxes online Buyer's registration has not been suspended or revoked by the Internal Revenue Service. File 2009 taxes online       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. File 2009 taxes online Invoice or delivery ticket number       2. File 2009 taxes online Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. File 2009 taxes online Effective date       2. File 2009 taxes online Expiration date (period not to exceed 1 year after the effective date)       3. File 2009 taxes online Buyer's account number       Buyer agrees to provide the person liable for tax with a new certificate if any information in this certificate changes. File 2009 taxes online       If the kerosene for use in aviation to which this certificate relates is being bought for use in commercial aviation     (other than foreign trade), Buyer is liable for tax on its use of the fuel and will pay that tax to the government. File 2009 taxes online       If Buyer sells or uses the kerosene for use in aviation to which this certificate relates for a use other than the use     stated above, Buyer will be liable for tax. File 2009 taxes online       Buyer understands that it must be prepared to establish by satisfactory evidence the purpose for which the     fuel purchased under this certificate was used. File 2009 taxes online     Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. File 2009 taxes online     If Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's right to provide a certificate. File 2009 taxes online       The fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use of this certificate     to a fine or imprisonment, or both, together with the costs of prosecution. File 2009 taxes online           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Waiver L WAIVER FOR USE BY ULTIMATE PURCHASERS OF KEROSENE FOR CERTAIN USES IN AVIATION (To support vendor's claim for a credit or payment under § 6427(l)(4)(C)(i) of the Internal Revenue Code. File 2009 taxes online )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. File 2009 taxes online The kerosene to which this waiver relates is purchased for — (check one):       1. File 2009 taxes online □ Use on a farm for farming purposes,       2. File 2009 taxes online □ Use in foreign trade (reciprocal benefits required for foreign registered airlines),       3. File 2009 taxes online □ Use in certain helicopter and fixed-wing air ambulance uses,       4. File 2009 taxes online □ The exclusive use of a qualified blood collector organization,       5. File 2009 taxes online □ The exclusive use of a nonprofit educational organization,       6. File 2009 taxes online □ Use in an aircraft owned by an aircraft museum,       7. File 2009 taxes online □ Use in military aircraft, or       8. File 2009 taxes online □ Use in commercial aviation (other than foreign trade). File 2009 taxes online     B. File 2009 taxes online This waiver applies to the following (complete as applicable):       This is a single purchase waiver:           1. File 2009 taxes online Invoice or delivery ticket number           2. File 2009 taxes online Number of gallons       This is a waiver covering all purchases under a specified account or order number:           1. File 2009 taxes online Effective date           2. File 2009 taxes online Expiration date (period not to exceed 1 year after the effective date)           3. File 2009 taxes online Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. File 2009 taxes online       If Buyer uses the kerosene for use in aviation to which this waiver relates for a use other than the use stated above, Buyer will be liable for tax. File 2009 taxes online       Buyer understands that by signing this waiver, Buyer gives up its right to claim any credit or payment for the kerosene for use in aviation used in a nontaxable use. File 2009 taxes online       Buyer acknowledges that it has not and will not claim any credit or payment for the kerosene for use in aviation to which this waiver relates. File 2009 taxes online       Buyer understands that the fraudulent use of this waiver may subject Buyer and all parties making such fraudulent use of this waiver to a fine or imprisonment, or both, together with the costs of prosecution. File 2009 taxes online           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate M   CERTIFICATE FOR STATE USE OR NONPROFIT EDUCATIONAL     ORGANIZATION USE     (To support vendor's claim for a credit or payment under § 6416(a)(4) of the Internal Revenue Code. File 2009 taxes online )                       Name, address, and employer identification number of ultimate vendor       The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under the penalties of perjury:       Buyer will use the gasoline or aviation gasoline to which this certificate relates (check one):     For the exclusive use of a state or local government; or     For the exclusive use of a nonprofit educational organization. File 2009 taxes online       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. File 2009 taxes online Invoice or delivery ticket number       2. File 2009 taxes online Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. File 2009 taxes online Effective date       2. File 2009 taxes online Expiration date (period not to exceed 1 year after the effective date)       3. File 2009 taxes online Buyer's account number       Buyer will provide a new certificate to the vendor if any information in this certificate changes. File 2009 taxes online       Buyer understands that by signing this certificate, Buyer gives up its right to claim any credit or payment for the gasoline or aviation gasoline to which this certificate relates. File 2009 taxes online       Buyer acknowledges that it has not and will not claim any credit or payment for the gasoline or aviation gasoline to which this certificate relates. File 2009 taxes online       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. File 2009 taxes online           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Waiver N   WAIVER FOR USE BY ULTIMATE PURCHASERS OF DIESEL FUEL OR     KEROSENE USED IN INTERCITY BUS TRANSPORTATION     (To support vendor's claim for a credit or payment under § 6427 of the Internal Revenue Code. File 2009 taxes online )                       Name, address, and employer identification number of ultimate vendor       The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under the penalties of perjury:       The diesel fuel or kerosene to which this waiver relates is purchased for use in intercity bus transportation. File 2009 taxes online       This waiver applies to the following (complete as applicable):     This is a single purchase waiver:       1. File 2009 taxes online Invoice or delivery ticket number       2. File 2009 taxes online Number of gallons     This is a waiver covering all purchases under a specified account or order number:       1. File 2009 taxes online Effective date       2. File 2009 taxes online Expiration date (period not to exceed 1 year after the effective date)       3. File 2009 taxes online Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. File 2009 taxes online       If Buyer uses the diesel fuel or kerosene to which this waiver relates for a use other than in intercity bus transportation, Buyer will be liable for tax. File 2009 taxes online       Buyer understands that by signing this waiver, Buyer gives up its right to claim any credit or payment for the diesel fuel or kerosene used in intercity bus transportation. File 2009 taxes online       Buyer acknowledges that it has not and will not claim any credit or payment for the diesel fuel or kerosene to which this waiver relates. File 2009 taxes online       Buyer understands that the fraudulent use of this waiver may subject Buyer and all parties making such fraudulent use of this waiver to a fine or imprisonment, or both, together with the costs of prosecution. File 2009 taxes online           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate O   CERTIFICATE FOR BIODIESEL     Certificate Identification Number:     (To support a claim related to biodiesel or a biodiesel mixture under section 6426 of the Internal Revenue Code. File 2009 taxes online )     The undersigned biodiesel producer (“Producer”) hereby certifies the following under penalties of perjury:   1. File 2009 taxes online             Producer's name, address, and employer identification number (EIN)   2. File 2009 taxes online             Name, address, and EIN of person buying the biodiesel from Producer   3. File 2009 taxes online       Date and location of sale to buyer   4. File 2009 taxes online This certificate applies to gallons of biodiesel. File 2009 taxes online   5. File 2009 taxes online Producer certifies that the biodiesel to which this certificate relates is:       % Agri-biodiesel (derived solely from virgin oils)       % Biodiesel other than agri-biodiesel       This certificate applies to the following sale:       Invoice or delivery ticket number       Total number of gallons of biodiesel sold under that invoice or delivery ticket number (including biodiesel not covered by this certificate)       Total number of certificates issued for that invoice or delivery ticket number   6. File 2009 taxes online             Name, address, and employer identification number of reseller to whom certificate is issued (only in the case of certificates reissued to a reseller after the return of the original certificate)   7. File 2009 taxes online Original Certificate Identification Number (only in the case of certificates reissued to a reseller after return of the original certificate). File 2009 taxes online       Producer is registered as a biodiesel producer with registration number . File 2009 taxes online  Producer's registration has not been suspended or revoked by the Internal Revenue Service. File 2009 taxes online       Producer certifies that the biodiesel to which this certificate relates in monoalkyl esters of long chain fatty acids derived from plant or animal matter that meets the requirements of the American Society of Testing and Materials D6751 and the registration requirements for fuels and fuel additives established by EPA under section 211 of the Clean Air Act (42 U. File 2009 taxes online S. File 2009 taxes online C. File 2009 taxes online 7545). File 2009 taxes online       Producer understands that the fraudulent use of this certificate may subject Producer and all parties making any fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. File 2009 taxes online           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Model Certificate P CERTIFICATE OF STATE USE (To support vendor's claim for credit or payment under section 6427 of the Internal Revenue Code. File 2009 taxes online )               Name, Address, and Employer Identification Number of Vendor     The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:     A. File 2009 taxes online Buyer will use the diesel fuel or kerosene to which this certificate relates for the exclusive use of a state or local government, or the District of Columbia. File 2009 taxes online     B. File 2009 taxes online This certificate applies to the following (complete as applicable):       1. File 2009 taxes online   If this is a single purchase certificate, check here □ and enter:           a. File 2009 taxes online Invoice or delivery ticket number           b. File 2009 taxes online Number of gallons       2. File 2009 taxes online   If this is a certificate covering all purchases under a specified account or order number, check here □  and enter:           a. File 2009 taxes online Effective date           b. File 2009 taxes online Expiration date   (period not to exceed 1 year after effective date)           c. File 2009 taxes online Buyer's account or order number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. File 2009 taxes online     ▪ If Buyer uses the diesel fuel or kerosene to which this certificate relates for a purpose other than stated in the certificate, Buyer will be liable for any tax. File 2009 taxes online     ▪ Buyer acknowledges that it has not and will not claim any credit or payment for the diesel fuel or kerosene to which this certificate relates. File 2009 taxes online     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. File 2009 taxes online           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate Q CERTIFICATE OF ULTIMATE PURCHASER OF KEROSENE FOR USE IN NONEXEMPT, NONCOMMERCIAL AVIATION (To support vendor's claim for credit or payment under section 6427(l)(4)(C)(ii) of the Internal Revenue Code. File 2009 taxes online )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. File 2009 taxes online The kerosene to which this certificate relates is purchased for a nonexempt use in noncommercial aviation. File 2009 taxes online     B. File 2009 taxes online This certificate applies to the following (complete as applicable):       1. File 2009 taxes online   If this is a single purchase certificate, check here □ and enter:           a. File 2009 taxes online Invoice or delivery ticket number           b. File 2009 taxes online Number of gallons       2. File 2009 taxes online   This is a certificate covering all purchases under a specified account or order number:           a. File 2009 taxes online Effective date           b. File 2009 taxes online Expiration date   (period not to exceed 1 year after effective date)           c. File 2009 taxes online Buyer's account number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. File 2009 taxes online     ▪ If Buyer uses the kerosene to which this certificate relates for a use other than the nontaxable use stated above, Buyer will be liable for tax. File 2009 taxes online     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. File 2009 taxes online           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate R CERTIFICATE OF BUYER OF TAXABLE FUEL FOR USE BY A STATE OR NONPROFIT EDUCATIONAL ORGANIZATION (To support credit card issuer's claim for credit, refund, or payment under section 6416(a)(4)(B) or section 6427(l)(5)(D) of the Internal Revenue Code. File 2009 taxes online )               Name, Address, and Employer Identification Number of Credit Card Issuer. File 2009 taxes online     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. File 2009 taxes online Buyer will use the taxable fuel to which this certificate relates for the exclusive use of a state; or     B. File 2009 taxes online Buyer will use the gasoline to which this certificate relates for the exclusive use of a nonprofit educational organization. File 2009 taxes online     C. File 2009 taxes online This certificate applies to all purchases made with the credit card identified below during the period specified:           a. File 2009 taxes online Effective date of certificate           b. File 2009 taxes online Expiration date of certificate   (period not to exceed 2 years after effective date)           c. File 2009 taxes online Buyer's account number     ▪ Buyer will provide a new certificate to the credit card issuer if any information in this certificate changes. File 2009 taxes online     ▪ Buyer understands that by signing this certificate, Buyer gives up its right to claim a credit or payment for the taxable fuel purchased with the credit card to which this certificate relates. File 2009 taxes online     ▪ Buyer acknowledges that it has not and will not claim any credit or payment for the taxable fuel purchased with the credit card to which this certificate relates. File 2009 taxes online     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. File 2009 taxes online           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Statement S   STATEMENT OF BIODIESEL RESELLER     (To support a claim related to biodiesel or a biodiesel mixture under section 6426 of the Internal Revenue Code. File 2009 taxes online )     The undersigned biodiesel producer (“Reseller”) hereby certifies the following under penalties of perjury:   1. File 2009 taxes online                   Reseller's name, address, and employer identification number (EIN)   2. File 2009 taxes online                   Name, address, and EIN of Reseller's buyer   3. File 2009 taxes online       Date and location of sale to buyer   4. File 2009 taxes online Volume of biodiesel sold   5. File 2009 taxes online Certificate Identification Number on the Certificate for Biodiesel       Reseller has bought the biodiesel described in the accompanying Certificate for Biodiesel and Reseller has no reason to believe that any information in the certificate is false. File 2009 taxes online       Reseller has not been notified by the Internal Revenue Service that its right to provide a certificate or statement has been withdrawn. File 2009 taxes online       Reseller understands that the fraudulent use of this statement may subject Reseller and all parties making any fraudulent use of this statement to a fine or imprisonment, or both, together with the costs of prosecution. File 2009 taxes online           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Prev  Up  Next   Home   More Online Publications
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There are plenty of resources available to help you make health care decisions. Be wary of websites sponsored by companies that are trying to sell you a particular treatment. It's better to contact reputable associations or visit websites run by government agencies and recognized organizations, such as the Mayo Clinic and the American Medical Association (1-800-621-8335). This information should complement, not replace, what you  receive from a doctor. Here are some sites that are generally recognized as reliable information sources:

The File 2009 Taxes Online

File 2009 taxes online 22. File 2009 taxes online   Taxes Table of Contents IntroductionIndian tribal government. File 2009 taxes online 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. File 2009 taxes online Real Estate TaxesReal estate taxes for prior years. File 2009 taxes online Examples. File 2009 taxes online Form 1099-S. File 2009 taxes online 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). File 2009 taxes online It also explains which taxes you can deduct on other schedules or forms and which taxes you cannot deduct. File 2009 taxes online This chapter covers the following topics. File 2009 taxes online Income taxes (federal, state, local, and foreign). File 2009 taxes online General sales taxes (state and local). File 2009 taxes online Real estate taxes (state, local, and foreign). File 2009 taxes online Personal property taxes (state and local). File 2009 taxes online Taxes and fees you cannot deduct. File 2009 taxes online Use Table 22-1 as a guide to determine which taxes you can deduct. File 2009 taxes online The end of the chapter contains a section that explains which forms you use to deduct different types of taxes. File 2009 taxes online Business taxes. File 2009 taxes online   You can deduct certain taxes only if they are ordinary and necessary expenses of your trade or business or of producing income. File 2009 taxes online For information on these taxes, see Publication 535, Business Expenses. File 2009 taxes online State or local taxes. File 2009 taxes online   These are taxes imposed by the 50 states, U. File 2009 taxes online S. File 2009 taxes online possessions, or any of their political subdivisions (such as a county or city), or by the District of Columbia. File 2009 taxes online Indian tribal government. File 2009 taxes online   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. File 2009 taxes online 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. File 2009 taxes online General sales taxes. File 2009 taxes online   These are taxes imposed at one rate on retail sales of a broad range of classes of items. File 2009 taxes online Foreign taxes. File 2009 taxes online   These are taxes imposed by a foreign country or any of its political subdivisions. File 2009 taxes online 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. File 2009 taxes online The tax must be imposed on you. File 2009 taxes online You must pay the tax during your tax year. File 2009 taxes online The tax must be imposed on you. File 2009 taxes online   In general, you can deduct only taxes imposed on you. File 2009 taxes online   Generally, you can deduct property taxes only if you are an owner of the property. File 2009 taxes online 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. File 2009 taxes online You must pay the tax during your tax year. File 2009 taxes online   If you are a cash basis taxpayer, you can deduct only those taxes you actually paid during your tax year. File 2009 taxes online 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. File 2009 taxes online 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. File 2009 taxes online 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). File 2009 taxes online See Publication 538, Accounting Periods and Methods, for details. File 2009 taxes online    If you use an accrual method of accounting, see Publication 538 for more information. File 2009 taxes online Income Taxes This section discusses the deductibility of state and local income taxes (including employee contributions to state benefit funds) and foreign income taxes. File 2009 taxes online State and Local Income Taxes You can deduct state and local income taxes. File 2009 taxes online However, you can elect to deduct state and local general sales taxes instead of state and local income taxes. File 2009 taxes online See General Sales Taxes , later. File 2009 taxes online Exception. File 2009 taxes online    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. File 2009 taxes online 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. File 2009 taxes online What To Deduct Your deduction may be for withheld taxes, estimated tax payments, or other tax payments as follows. File 2009 taxes online Withheld taxes. File 2009 taxes online   You can deduct state and local income taxes withheld from your salary in the year they are withheld. File 2009 taxes online Your Form(s) W-2 will show these amounts. File 2009 taxes online Forms W-2G, 1099-G, 1099-R, and 1099-MISC may also show state and local income taxes withheld. File 2009 taxes online Estimated tax payments. File 2009 taxes online   You can deduct estimated tax payments you made during the year to a state or local government. File 2009 taxes online However, you must have a reasonable basis for making the estimated tax payments. File 2009 taxes online Any estimated state or local tax payments that are not made in good faith at the time of payment are not deductible. File 2009 taxes online For example, you made an estimated state income tax payment. File 2009 taxes online However, the estimate of your state tax liability shows that you will get a refund of the full amount of your estimated payment. File 2009 taxes online You had no reasonable basis to believe you had any additional liability for state income taxes and you cannot deduct the estimated tax payment. File 2009 taxes online Refund applied to taxes. File 2009 taxes online   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. File 2009 taxes online    Do not reduce your deduction by either of the following items. File 2009 taxes online Any state or local income tax refund (or credit) you expect to receive for 2013. File 2009 taxes online Any refund of (or credit for) prior-year state and local income taxes you actually received in 2013. File 2009 taxes online   However, part or all of this refund (or credit) may be taxable. File 2009 taxes online See Refund (or credit) of state or local income taxes , later. File 2009 taxes online Separate federal returns. File 2009 taxes online   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. File 2009 taxes online Joint state and local returns. File 2009 taxes online   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. File 2009 taxes online 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. File 2009 taxes online However, you cannot deduct more than the amount you actually paid during the year. File 2009 taxes online 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. File 2009 taxes online If so, you and your spouse can deduct on your separate federal returns the amount you each actually paid. File 2009 taxes online Joint federal return. File 2009 taxes online   If you file a joint federal return, you can deduct the total of the state and local income taxes both of you paid. File 2009 taxes online Contributions to state benefit funds. File 2009 taxes online    As an employee, you can deduct mandatory contributions to state benefit funds withheld from your wages that provide protection against loss of wages. File 2009 taxes online For example, certain states require employees to make contributions to state funds providing disability or unemployment insurance benefits. File 2009 taxes online Mandatory payments made to the following state benefit funds are deductible as state income taxes on Schedule A (Form 1040), line 5. File 2009 taxes online Alaska Unemployment Compensation Fund. File 2009 taxes online California Nonoccupational Disability Benefit Fund. File 2009 taxes online New Jersey Nonoccupational Disability Benefit Fund. File 2009 taxes online New Jersey Unemployment Compensation Fund. File 2009 taxes online New York Nonoccupational Disability Benefit Fund. File 2009 taxes online Pennsylvania Unemployment Compensation Fund. File 2009 taxes online Rhode Island Temporary Disability Benefit Fund. File 2009 taxes online Washington State Supplemental Workmen's Compensation Fund. File 2009 taxes online    Employee contributions to private or voluntary disability plans are not deductible. File 2009 taxes online Refund (or credit) of state or local income taxes. File 2009 taxes online   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. File 2009 taxes online 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. File 2009 taxes online If you did not itemize your deductions in the previous year, do not include the refund in income. File 2009 taxes online 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. File 2009 taxes online For a discussion of how much to include, see Recoveries in chapter 12. File 2009 taxes online 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. File 2009 taxes online S. File 2009 taxes online possession. File 2009 taxes online However, you cannot take a deduction or credit for foreign income taxes paid on income that is exempt from U. File 2009 taxes online S. File 2009 taxes online tax under the foreign earned income exclusion or the foreign housing exclusion. File 2009 taxes online For information on these exclusions, see Publication 54, Tax Guide for U. File 2009 taxes online S. File 2009 taxes online Citizens and Resident Aliens Abroad. File 2009 taxes online For information on the foreign tax credit, see Publication 514. File 2009 taxes online 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. File 2009 taxes online You can use either your actual expenses or the state and local sales tax tables to figure your sales tax deduction. File 2009 taxes online Actual expenses. File 2009 taxes online   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. File 2009 taxes online 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. File 2009 taxes online 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. File 2009 taxes online If you use the actual expenses method, you must have receipts to show the general sales taxes paid. File 2009 taxes online Do not include sales taxes paid on items used in your trade or business. File 2009 taxes online Motor vehicles. File 2009 taxes online   For purposes of this section, motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. File 2009 taxes online This also includes sales taxes on a leased motor vehicle, but not on vehicles used in your trade or business. File 2009 taxes online Optional sales tax tables. File 2009 taxes online   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). File 2009 taxes online You may also be able to add the state and local general sales taxes paid on certain specified items. File 2009 taxes online   Your applicable table amount is based on the state where you live, your income, and the number of exemptions claimed on your tax return. File 2009 taxes online Your income is your adjusted gross income plus any nontaxable items such as the following. File 2009 taxes online Tax-exempt interest. File 2009 taxes online Veterans' benefits. File 2009 taxes online Nontaxable combat pay. File 2009 taxes online Workers' compensation. File 2009 taxes online Nontaxable part of social security and railroad retirement benefits. File 2009 taxes online Nontaxable part of IRA, pension, or annuity distributions, excluding rollovers. File 2009 taxes online Public assistance payments. File 2009 taxes online 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. File 2009 taxes online See the Instructions for Schedule A (Form 1040), line 5, for details. File 2009 taxes online Real Estate Taxes Deductible real estate taxes are any state, local, or foreign taxes on real property levied for the general public welfare. File 2009 taxes online 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. File 2009 taxes online Deductible real estate taxes generally do not include taxes charged for local benefits and improvements that increase the value of the property. File 2009 taxes online 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. File 2009 taxes online For more information about taxes and charges that are not deductible, see Real Estate-Related Items You Cannot Deduct , later. File 2009 taxes online Tenant-shareholders in a cooperative housing corporation. File 2009 taxes online   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. File 2009 taxes online The corporation should provide you with a statement showing your share of the taxes. File 2009 taxes online For more information, see Special Rules for Cooperatives in Publication 530. File 2009 taxes online Division of real estate taxes between buyers and sellers. File 2009 taxes online   If you bought or sold real estate during the year, the real estate taxes must be divided between the buyer and the seller. File 2009 taxes online   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. File 2009 taxes online The seller is treated as paying the taxes up to, but not including, the date of sale. File 2009 taxes online The buyer is treated as paying the taxes beginning with the date of sale. File 2009 taxes online This applies regardless of the lien dates under local law. File 2009 taxes online Generally, this information is included on the settlement statement provided at the closing. File 2009 taxes online    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. File 2009 taxes online This lets you deduct the part of the tax to the date of sale even though you did not actually pay it. File 2009 taxes online However, you must also include the amount of that tax in the selling price of the property. File 2009 taxes online The buyer must include the same amount in his or her cost of the property. File 2009 taxes online   You figure your deduction for taxes on each property bought or sold during the real property tax year as follows. File 2009 taxes online Worksheet 22-1. File 2009 taxes online Figuring Your Real Estate Tax Deduction 1. File 2009 taxes online Enter the total real estate taxes for the real property tax year   2. File 2009 taxes online Enter the number of days in the real property tax year that you owned the property   3. File 2009 taxes online Divide line 2 by 365 (for leap years, divide line 2 by 366) . File 2009 taxes online 4. File 2009 taxes online Multiply line 1 by line 3. File 2009 taxes online This is your deduction. File 2009 taxes online Enter it on Schedule A (Form 1040), line 6   Note. File 2009 taxes online Repeat steps 1 through 4 for each property you bought or sold during the real property tax year. File 2009 taxes online Your total deduction is the sum of the line 4 amounts for all of the properties. File 2009 taxes online Real estate taxes for prior years. File 2009 taxes online   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. File 2009 taxes online Even if the buyer agrees to pay the delinquent taxes, the buyer cannot deduct them. File 2009 taxes online The buyer must add them to the cost of the property. File 2009 taxes online The seller can deduct these taxes paid by the buyer. File 2009 taxes online However, the seller must include them in the selling price. File 2009 taxes online Examples. File 2009 taxes online   The following examples illustrate how real estate taxes are divided between buyer and seller. File 2009 taxes online Example 1. File 2009 taxes online 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. File 2009 taxes online The tax on their old home, sold on May 7, was $620. File 2009 taxes online The tax on their new home, bought on May 3, was $732. File 2009 taxes online 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. File 2009 taxes online 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. File 2009 taxes online 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). File 2009 taxes online They figure their deduction for taxes on their old home as follows. File 2009 taxes online Worksheet 22-1. File 2009 taxes online Figuring Your Real Estate Tax Deduction — Taxes on Old Home 1. File 2009 taxes online Enter the total real estate taxes for the real property tax year $620 2. File 2009 taxes online Enter the number of days in the real property tax year that you owned the property 126 3. File 2009 taxes online Divide line 2 by 365 (for leap years, divide line 2 by 366) . File 2009 taxes online 3452 4. File 2009 taxes online Multiply line 1 by line 3. File 2009 taxes online This is your deduction. File 2009 taxes online 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. File 2009 taxes online (The buyers add the $214 to their cost of the home. File 2009 taxes online ) 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). File 2009 taxes online They figure their deduction for taxes on their new home as follows. File 2009 taxes online Worksheet 22-1. File 2009 taxes online Figuring Your Real Estate Tax Deduction — Taxes on New Home 1. File 2009 taxes online Enter the total real estate taxes for the real property tax year $732 2. File 2009 taxes online Enter the number of days in the real property tax year that you owned the property 243 3. File 2009 taxes online Divide line 2 by 365 (for leap years, divide line 2 by 366) . File 2009 taxes online 6658 4. File 2009 taxes online Multiply line 1 by line 3. File 2009 taxes online This is your deduction. File 2009 taxes online 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. File 2009 taxes online (The sellers add this $245 to their selling price and deduct the $245 as a real estate tax. File 2009 taxes online ) Dennis and Beth's real estate tax deduction for their old and new homes is the sum of $214 and $487, or $701. File 2009 taxes online They will enter this amount on Schedule A (Form 1040), line 6. File 2009 taxes online Example 2. File 2009 taxes online George and Helen Brown bought a new home on May 3, 2013. File 2009 taxes online Their real property tax year for the new home is the calendar year. File 2009 taxes online Real estate taxes for 2012 were assessed in their state on January 1, 2013. File 2009 taxes online The taxes became due on May 31, 2013, and October 31, 2013. File 2009 taxes online The Browns agreed to pay all taxes due after the date of purchase. File 2009 taxes online Real estate taxes for 2012 were $680. File 2009 taxes online They paid $340 on May 31, 2013, and $340 on October 31, 2013. File 2009 taxes online These taxes were for the 2012 real property tax year. File 2009 taxes online The Browns cannot deduct them since they did not own the property until 2013. File 2009 taxes online Instead, they must add $680 to the cost of their new home. File 2009 taxes online In January 2014, the Browns receive their 2013 property tax statement for $752, which they will pay in 2014. File 2009 taxes online The Browns owned their new home during the 2013 real property tax year for 243 days (May 3 to December 31). File 2009 taxes online They will figure their 2014 deduction for taxes as follows. File 2009 taxes online Worksheet 22-1. File 2009 taxes online Figuring Your Real Estate Tax Deduction — Taxes on New Home 1. File 2009 taxes online Enter the total real estate taxes for the real property tax year $752 2. File 2009 taxes online Enter the number of days in the real property tax year that you owned the property 243 3. File 2009 taxes online Divide line 2 by 365 (for leap years, divide line 2 by 366) . File 2009 taxes online 6658 4. File 2009 taxes online Multiply line 1 by line 3. File 2009 taxes online This is your deduction. File 2009 taxes online 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. File 2009 taxes online 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. File 2009 taxes online This is the sum of the $680 for 2012 and the $251 for the 122 days the seller owned the home in 2013. File 2009 taxes online The seller must also include the $931 in the selling price when he or she figures the gain or loss on the sale. File 2009 taxes online The seller should contact the Browns in January 2014 to find out how much real estate tax is due for 2013. File 2009 taxes online Form 1099-S. File 2009 taxes online   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. File 2009 taxes online 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. File 2009 taxes online 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. File 2009 taxes online   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. File 2009 taxes online 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. File 2009 taxes online See Refund (or rebate) , later. File 2009 taxes online Taxes placed in escrow. File 2009 taxes online   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. File 2009 taxes online You can deduct only the real estate tax that the third party actually paid to the taxing authority. File 2009 taxes online 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. File 2009 taxes online Tenants by the entirety. File 2009 taxes online   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. File 2009 taxes online Divorced individuals. File 2009 taxes online   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. File 2009 taxes online See Taxes and insurance in chapter 18 for more information. File 2009 taxes online Ministers' and military housing allowances. File 2009 taxes online   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. File 2009 taxes online Refund (or rebate). File 2009 taxes online   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. File 2009 taxes online 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. File 2009 taxes online However, the amount you include in income is limited to the amount of the deduction that reduced your tax in the earlier year. File 2009 taxes online For more information, see Recoveries in chapter 12. File 2009 taxes online Table 22-1. File 2009 taxes online 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. File 2009 taxes online 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 ). File 2009 taxes online     Fines and penalties. File 2009 taxes online Income Taxes State and local income taxes. File 2009 taxes online Federal income taxes. File 2009 taxes online   Foreign income taxes. File 2009 taxes online     Employee contributions to state funds listed under Contributions to state benefit funds . File 2009 taxes online Employee contributions to private or voluntary disability plans. File 2009 taxes online     State and local general sales taxes if you choose to deduct state and local income taxes. File 2009 taxes online General Sales Taxes State and local general sales taxes, including compensating use taxes. File 2009 taxes online State and local income taxes if you choose to deduct state and local general sales taxes. File 2009 taxes online Other Taxes Taxes that are expenses of your trade or business. File 2009 taxes online Federal excise taxes, such as tax on gasoline, that are not expenses of your trade or business or of producing income. File 2009 taxes online   Taxes on property producing rent or royalty income. File 2009 taxes online Per capita taxes. File 2009 taxes online   Occupational taxes. File 2009 taxes online See chapter 28. File 2009 taxes online     One-half of self-employment tax paid. File 2009 taxes online   Personal Property Taxes State and local personal property taxes. File 2009 taxes online Customs duties that are not expenses of your trade or business or of producing income. File 2009 taxes online Real Estate Taxes State and local real estate taxes. File 2009 taxes online Real estate taxes that are treated as imposed on someone else (see Division of real estate taxes between buyers and sellers ). File 2009 taxes online   Foreign real estate taxes. File 2009 taxes online Taxes for local benefits (with exceptions). File 2009 taxes online See Real Estate-Related Items You Cannot Deduct . File 2009 taxes online   Tenant's share of real estate taxes paid by  cooperative housing corporation. File 2009 taxes online Trash and garbage pickup fees (with exceptions). File 2009 taxes online See Real Estate-Related Items You Cannot Deduct . File 2009 taxes online     Rent increase due to higher real estate taxes. File 2009 taxes online     Homeowners' association charges. File 2009 taxes online Real Estate-Related Items You Cannot Deduct Payments for the following items generally are not deductible as real estate taxes. File 2009 taxes online Taxes for local benefits. File 2009 taxes online Itemized charges for services (such as trash and garbage pickup fees). File 2009 taxes online Transfer taxes (or stamp taxes). File 2009 taxes online Rent increases due to higher real estate taxes. File 2009 taxes online Homeowners' association charges. File 2009 taxes online Taxes for local benefits. File 2009 taxes online   Deductible real estate taxes generally do not include taxes charged for local benefits and improvements tending to increase the value of your property. File 2009 taxes online These include assessments for streets, sidewalks, water mains, sewer lines, public parking facilities, and similar improvements. File 2009 taxes online You should increase the basis of your property by the amount of the assessment. File 2009 taxes online   Local benefit taxes are deductible only if they are for maintenance, repair, or interest charges related to those benefits. File 2009 taxes online 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. File 2009 taxes online If you cannot determine what part of the tax is for maintenance, repair, or interest, none of it is deductible. File 2009 taxes online    Taxes for local benefits may be included in your real estate tax bill. File 2009 taxes online If your taxing authority (or mortgage lender) does not furnish you a copy of your real estate tax bill, ask for it. File 2009 taxes online You should use the rules above to determine if the local benefit tax is deductible. File 2009 taxes online Contact the taxing authority if you need additional information about a specific charge on your real estate tax bill. File 2009 taxes online Itemized charges for services. File 2009 taxes online    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. File 2009 taxes online 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). File 2009 taxes online    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. File 2009 taxes online If your taxing authority (or mortgage lender) does not furnish you a copy of your real estate tax bill, ask for it. File 2009 taxes online Exception. File 2009 taxes online   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. File 2009 taxes online Transfer taxes (or stamp taxes). File 2009 taxes online   Transfer taxes and similar taxes and charges on the sale of a personal home are not deductible. File 2009 taxes online If they are paid by the seller, they are expenses of the sale and reduce the amount realized on the sale. File 2009 taxes online If paid by the buyer, they are included in the cost basis of the property. File 2009 taxes online Rent increase due to higher real estate taxes. File 2009 taxes online   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. File 2009 taxes online Homeowners' association charges. File 2009 taxes online   These charges are not deductible because they are imposed by the homeowners' association, rather than the state or local government. File 2009 taxes online 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. File 2009 taxes online A tax that meets the above requirements can be considered charged on personal property even if it is for the exercise of a privilege. File 2009 taxes online 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. File 2009 taxes online If the tax is partly based on value and partly based on other criteria, it may qualify in part. File 2009 taxes online Example. File 2009 taxes online Your state charges a yearly motor vehicle registration tax of 1% of value plus 50 cents per hundredweight. File 2009 taxes online You paid $32 based on the value ($1,500) and weight (3,400 lbs. File 2009 taxes online ) of your car. File 2009 taxes online You can deduct $15 (1% × $1,500) as a personal property tax because it is based on the value. File 2009 taxes online The remaining $17 ($. File 2009 taxes online 50 × 34), based on the weight, is not deductible. File 2009 taxes online 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. File 2009 taxes online Other taxes and fees, such as federal income taxes, are not deductible because the tax law specifically prohibits a deduction for them. File 2009 taxes online See Table 22-1. File 2009 taxes online Taxes and fees that are generally not deductible include the following items. File 2009 taxes online Employment taxes. File 2009 taxes online This includes social security, Medicare, and railroad retirement taxes withheld from your pay. File 2009 taxes online However, one-half of self-employment tax you pay is deductible. File 2009 taxes online 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. File 2009 taxes online For more information, see chapters 21 and 32. File 2009 taxes online Estate, inheritance, legacy, or succession taxes. File 2009 taxes online 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. File 2009 taxes online In that case, deduct the estate tax as a miscellaneous deduction that is not subject to the 2%-of-adjusted-gross-income limit. File 2009 taxes online For more information, see Publication 559, Survivors, Executors, and Administrators. File 2009 taxes online Federal income taxes. File 2009 taxes online This includes income taxes withheld from your pay. File 2009 taxes online Fines and penalties. File 2009 taxes online You cannot deduct fines and penalties paid to a government for violation of any law, including related amounts forfeited as collateral deposits. File 2009 taxes online Gift taxes. File 2009 taxes online License fees. File 2009 taxes online You cannot deduct license fees for personal purposes (such as marriage, driver's, and dog license fees). File 2009 taxes online Per capita taxes. File 2009 taxes online You cannot deduct state or local per capita taxes. File 2009 taxes online 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. File 2009 taxes online For other nondeductible items, see Real Estate-Related Items You Cannot Deduct , earlier. File 2009 taxes online Where To Deduct You deduct taxes on the following schedules. File 2009 taxes online State and local income taxes. File 2009 taxes online    These taxes are deducted on Schedule A (Form 1040), line 5, even if your only source of income is from business, rents, or royalties. File 2009 taxes online Check box a on line 5. File 2009 taxes online General sales taxes. File 2009 taxes online   Sales taxes are deducted on Schedule A (Form 1040), line 5. File 2009 taxes online You must check box b on line 5. File 2009 taxes online If you elect to deduct sales taxes, you cannot deduct state and local income taxes on Schedule A (Form 1040), line 5, box a. File 2009 taxes online Foreign income taxes. File 2009 taxes online   Generally, income taxes you pay to a foreign country or U. File 2009 taxes online S. File 2009 taxes online possession can be claimed as an itemized deduction on Schedule A (Form 1040), line 8, or as a credit against your U. File 2009 taxes online S. File 2009 taxes online income tax on Form 1040, line 47. File 2009 taxes online To claim the credit, you may have to complete and attach Form 1116. File 2009 taxes online For more information, see chapter 37, the Form 1040 instructions, or Publication 514. File 2009 taxes online Real estate taxes and personal property taxes. File 2009 taxes online    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). File 2009 taxes online Taxes on property that produces rent or royalty income are deducted on Schedule E (Form 1040). File 2009 taxes online Self-employment tax. File 2009 taxes online    Deduct one-half of your self-employment tax on Form 1040, line 27. File 2009 taxes online Other taxes. File 2009 taxes online    All other deductible taxes are deducted on Schedule A (Form 1040), line 8. 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