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H and r block free edition 6. H and r block free edition   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. H and r block free edition Free help with your tax return. H and r block free edition   You can get free help preparing your return nationwide from IRS-certified volunteers. H and r block free edition The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. H and r block free edition The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. H and r block free edition Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. H and r block free edition In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. H and r block free edition To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. H and r block free edition gov, download the IRS2Go app, or call 1-800-906-9887. H and r block free edition   As part of the TCE program, AARP offers the Tax-Aide counseling program. H and r block free edition To find the nearest AARP Tax-Aide site, visit AARP's website at www. H and r block free edition aarp. H and r block free edition org/money/taxaide or call 1-888-227-7669. H and r block free edition For more information on these programs, go to IRS. H and r block free edition gov and enter “VITA” in the search box. H and r block free edition Internet. H and r block free edition    IRS. H and r block free edition gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. H and r block free edition Download the free IRS2Go app from the iTunes app store or from Google Play. H and r block free edition Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. H and r block free edition Check the status of your 2013 refund with the Where's My Refund? application on IRS. H and r block free edition gov or download the IRS2Go app and select the Refund Status option. H and r block free edition The IRS issues more than 9 out of 10 refunds in less than 21 days. H and r block free edition Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. H and r block free edition You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. H and r block free edition The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. H and r block free edition Use the Interactive Tax Assistant (ITA) to research your tax questions. H and r block free edition No need to wait on the phone or stand in line. H and r block free edition The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. H and r block free edition When you reach the response screen, you can print the entire interview and the final response for your records. H and r block free edition New subject areas are added on a regular basis. H and r block free edition  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. H and r block free edition gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. H and r block free edition You can use the IRS Tax Map, to search publications and instructions by topic or keyword. H and r block free edition The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. H and r block free edition When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. H and r block free edition Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. H and r block free edition You can also ask the IRS to mail a return or an account transcript to you. H and r block free edition Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. H and r block free edition gov or by calling 1-800-908-9946. H and r block free edition Tax return and tax account transcripts are generally available for the current year and the past three years. H and r block free edition Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. H and r block free edition Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. H and r block free edition If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. H and r block free edition Check the status of your amended return using Where's My Amended Return? Go to IRS. H and r block free edition gov and enter Where's My Amended Return? in the search box. H and r block free edition You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. H and r block free edition It can take up to 3 weeks from the date you mailed it to show up in our system. H and r block free edition Make a payment using one of several safe and convenient electronic payment options available on IRS. H and r block free edition gov. H and r block free edition Select the Payment tab on the front page of IRS. H and r block free edition gov for more information. H and r block free edition Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. H and r block free edition Figure your income tax withholding with the IRS Withholding Calculator on IRS. H and r block free edition gov. H and r block free edition Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. H and r block free edition Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. H and r block free edition gov. H and r block free edition Request an Electronic Filing PIN by going to IRS. H and r block free edition gov and entering Electronic Filing PIN in the search box. H and r block free edition Download forms, instructions and publications, including accessible versions for people with disabilities. H and r block free edition Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. H and r block free edition gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. H and r block free edition An employee can answer questions about your tax account or help you set up a payment plan. H and r block free edition Before you visit, check the Office Locator on IRS. H and r block free edition gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. H and r block free edition If you have a special need, such as a disability, you can request an appointment. H and r block free edition Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. H and r block free edition Apply for an Employer Identification Number (EIN). H and r block free edition Go to IRS. H and r block free edition gov and enter Apply for an EIN in the search box. H and r block free edition Read the Internal Revenue Code, regulations, or other official guidance. H and r block free edition Read Internal Revenue Bulletins. H and r block free edition Sign up to receive local and national tax news and more by email. H and r block free edition Just click on “subscriptions” above the search box on IRS. H and r block free edition gov and choose from a variety of options. H and r block free edition Phone. H and r block free edition    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. H and r block free edition Download the free IRS2Go app from the iTunes app store or from Google Play. H and r block free edition Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. H and r block free edition gov, or download the IRS2Go app. H and r block free edition Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. H and r block free edition The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. H and r block free edition Most VITA and TCE sites offer free electronic filing. H and r block free edition Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. H and r block free edition Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. H and r block free edition Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. H and r block free edition If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. H and r block free edition The IRS issues more than 9 out of 10 refunds in less than 21 days. H and r block free edition Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. H and r block free edition Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. H and r block free edition The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. H and r block free edition Note, the above information is for our automated hotline. H and r block free edition Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. H and r block free edition Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. H and r block free edition You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. H and r block free edition It can take up to 3 weeks from the date you mailed it to show up in our system. H and r block free edition Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). H and r block free edition You should receive your order within 10 business days. H and r block free edition Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. H and r block free edition If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. H and r block free edition Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. H and r block free edition The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. H and r block free edition These individuals can also contact the IRS through relay services such as the Federal Relay Service. H and r block free edition Walk-in. H and r block free edition   You can find a selection of forms, publications and services — in-person. H and r block free edition Products. H and r block free edition You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. H and r block free edition Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. H and r block free edition Services. H and r block free edition You can walk in to your local TAC for face-to-face tax help. H and r block free edition An employee can answer questions about your tax account or help you set up a payment plan. H and r block free edition Before visiting, use the Office Locator tool on IRS. H and r block free edition gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. H and r block free edition Mail. H and r block free edition   You can send your order for forms, instructions, and publications to the address below. H and r block free edition You should receive a response within 10 business days after your request is received. H and r block free edition Internal Revenue Service 1201 N. H and r block free edition Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. H and r block free edition The Taxpayer Advocate Service (TAS) is your voice at the IRS. H and r block free edition Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. H and r block free edition   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. H and r block free edition We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. H and r block free edition You face (or your business is facing) an immediate threat of adverse action. H and r block free edition You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. H and r block free edition   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. H and r block free edition Here's why we can help: TAS is an independent organization within the IRS. H and r block free edition Our advocates know how to work with the IRS. H and r block free edition Our services are free and tailored to meet your needs. H and r block free edition We have offices in every state, the District of Columbia, and Puerto Rico. H and r block free edition   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. H and r block free edition   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. H and r block free edition If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. H and r block free edition Low Income Taxpayer Clinics (LITCs). H and r block free edition   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. H and r block free edition Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. H and r block free edition Visit www. H and r block free edition TaxpayerAdvocate. H and r block free edition irs. H and r block free edition gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. H and r block free edition Prev  Up  Next   Home   More Online Publications
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H and r block free edition 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. H and r block free edition 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. H and r block free edition 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. H and r block free edition Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. H and r block free edition Also include any state and local general sales taxes paid for a leased motor vehicle. H and r block free edition Do not include sales taxes paid on items used in your trade or business. H and r block free edition 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. H and r block free edition You must keep your actual receipts showing general sales taxes paid to use this method. H and r block free edition Refund of general sales taxes. H and r block free edition   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. H and r block free edition 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. H and r block free edition 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. H and r block free edition See Recoveries in Pub. H and r block free edition 525 for details. H and r block free edition 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. H and r block free edition You may also be able to add the state and local general sales taxes paid on certain specified items. H and r block free edition To figure your state and local general sales tax deduction using the tables, complete the worksheet below. H and r block free edition 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. H and r block free edition State and Local General Sales Tax Deduction Worksheet (See the instructions that begin on page 3. H and r block free edition ) 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. H and r block free edition   1. H and r block free edition Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the instructions) 1. H and r block free edition $     Next. H and r block free edition 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. H and r block free edition Otherwise, go to line 2       2. H and r block free edition 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. H and r block free edition Enter -0-                   Yes. H and r block free edition Enter your local general sales taxes from the applicable table on page 7 (see page 3 of the instructions)     2. H and r block free edition $       3. H and r block free edition 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. H and r block free edition Skip lines 3 through 5, enter -0- on line 6, and go to line 7             Yes. H and r block free edition Enter your local general sales tax rate, but omit the percentage sign. H and r block free edition For example, if your local general sales tax rate was 2. H and r block free edition 5%, enter 2. H and r block free edition 5. H and r block free edition 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. H and r block free edition (If you do not know your local general sales tax rate, contact your local government. H and r block free edition ) 3. H and r block free edition . H and r block free edition       4. H and r block free edition Did you enter -0- on line 2 above?             No. H and r block free edition Skip lines 4 and 5 and go to line 6             Yes. H and r block free edition Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. H and r block free edition For example, if your state general sales tax rate is 6%, enter 6. H and r block free edition 0 4. H and r block free edition . H and r block free edition       5. H and r block free edition Divide line 3 by line 4. H and r block free edition Enter the result as a decimal (rounded to at least three places) 5. H and r block free edition . H and r block free edition       6. H and r block free edition Did you enter -0- on line 2 above?             No. H and r block free edition Multiply line 2 by line 3   6. H and r block free edition $     Yes. H and r block free edition Multiply line 1 by line 5. H and r block free edition If you lived in more than one locality in the same state during 2006, see page 4 of the instructions           7. H and r block free edition Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the instructions) 7. H and r block free edition $   8. H and r block free edition Deduction for general sales taxes. H and r block free edition Add lines 1, 6, and 7. H and r block free edition 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. H and r block free edition Be sure to enter “ST” on the dotted line to the left of the entry space 8. H and r block free edition $     Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. H and r block free edition    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. H and r block free edition Read down the “At least-But less than” columns for your state and find the line that includes your 2006 income. H and r block free edition If married filing separately, do not include your spouse's income. H and r block free edition Your 2006 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. H and r block free edition Tax-exempt interest. H and r block free edition Veterans' benefits. H and r block free edition Nontaxable combat pay. H and r block free edition Workers' compensation. H and r block free edition Nontaxable part of social security and railroad retirement benefits. H and r block free edition Nontaxable part of IRA, pension, or annuity distributions. H and r block free edition Do not include rollovers. H and r block free edition Public assistance payments. H and r block free edition The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. H and r block free edition Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. H and r block free edition 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. H and r block free edition If there is no table for your state, the table amount is considered to be zero. H and r block free edition Multiply the table amount for each state you lived in by a fraction. H and r block free edition 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). H and r block free edition Enter the total of the prorated table amounts for each state on line 1. H and r block free edition 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. H and r block free edition Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. H and r block free edition Example. H and r block free edition 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). H and r block free edition The table amount for State A is $500. H and r block free edition The table amount for State B is $400. H and r block free edition You would figure your state general sales tax as follows. H and r block free edition 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. H and r block free edition Otherwise, complete a separate worksheet for State A and State B. H and r block free edition Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. H and r block free edition Line 2. H and r block free edition   If you checked the “No” box, enter -0- on line 2, and go to line 3. H and r block free edition 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. H and r block free edition Read down the “At least-But less than” columns for your locality and find the line that includes your 2006 income. H and r block free edition See the line 1 instructions on this page to figure your 2006 income. H and r block free edition The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. H and r block free edition Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. H and r block free edition 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. H and r block free edition If there is no table for your locality, the table amount is considered to be zero. H and r block free edition Multiply the table amount for each locality you lived in by a fraction. H and r block free edition 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). H and r block free edition 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. H and r block free edition 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. H and r block free edition Example. H and r block free edition 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). H and r block free edition The table amount for Locality 1 is $100. H and r block free edition The table amount for Locality 2 is $150. H and r block free edition You would figure the amount to enter on line 2 as follows. H and r block free edition Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. H and r block free edition Locality 1: $100 x 243/365 = $67   Locality 2: $150 x 122/365 = 50   Total = $117   Line 3. H and r block free edition   If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7. H and r block free edition 25%. H and r block free edition Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7. H and r block free edition 25%. H and r block free edition   If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6. H and r block free edition 5%. H and r block free edition Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6. H and r block free edition 5%. H and r block free edition   If you lived in Texarkana, Arkansas, check the “Yes” box and enter “4. H and r block free edition 0” on line 3. H and r block free edition Your local general sales tax rate of 4. H and r block free edition 0% includes the additional 1. H and r block free edition 0% Arkansas state sales tax rate for Texarkana and the 1. H and r block free edition 5% sales tax rate for Miller County. H and r block free edition 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. H and r block free edition Multiply each tax rate for the period it was in effect by a fraction. H and r block free edition 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). H and r block free edition Enter the total of the prorated tax rates on line 3. H and r block free edition Example. H and r block free edition Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2006 (273 days). H and r block free edition The rate increased to 1. H and r block free edition 75% for the period from October 1 through December 31, 2006 (92 days). H and r block free edition You would enter “1. H and r block free edition 189” on line 3, figured as follows. H and r block free edition January 1 - September 30: 1. H and r block free edition 00 x 273/365 = 0. H and r block free edition 748   October 1 - December 31: 1. H and r block free edition 75 x 92/365 = 0. H and r block free edition 441   Total = 1. H and r block free edition 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. H and r block free edition Each locality did not have the same local general sales tax rate. H and r block free edition You lived in Texarkana, AR, or Los Angeles County, CA. H and r block free edition   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. H and r block free edition 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). H and r block free edition Example. H and r block free edition 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). H and r block free edition The local general sales tax rate for Locality 1 is 1%. H and r block free edition The rate for Locality 2 is 1. H and r block free edition 75%. H and r block free edition You would enter “0. H and r block free edition 666” on line 3 for the Locality 1 worksheet and “0. H and r block free edition 585” for the Locality 2 worksheet, figured as follows. H and r block free edition Locality 1: 1. H and r block free edition 00 x 243/365 = 0. H and r block free edition 666   Locality 2: 1. H and r block free edition 75 x 122/365 = 0. H and r block free edition 585   Line 6. H and r block free edition   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. H and r block free edition 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. H and r block free edition Line 7. H and r block free edition    Enter on line 7 any state and local general sales taxes paid on the following specified items. H and r block free edition If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. H and r block free edition A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). H and r block free edition Also include any state and local general sales taxes paid for a leased motor vehicle. H and r block free edition 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. H and r block free edition An aircraft or boat, if the tax rate was the same as the general sales tax rate. H and r block free edition 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. H and r block free edition 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. H and r block free edition You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. H and r block free edition 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. H and r block free edition The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. H and r block free edition 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. H and r block free edition   Do not include sales taxes paid on items used in your trade or business. H and r block free edition If you received a refund of state or local general sales taxes in 2006, see Refund of general sales taxes on page 1. H and r block free edition Prev  Up  Next   Home   More Online Publications