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Free 1040ez Filing

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Free 1040ez Filing

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

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