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How Do I File An Amended Tax Return For 2009

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How Do I File An Amended Tax Return For 2009

How do i file an amended tax return for 2009 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. How do i file an amended tax return for 2009 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. How do i file an amended tax return for 2009 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. How do i file an amended tax return for 2009 Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. How do i file an amended tax return for 2009 Also include any state and local general sales taxes paid for a leased motor vehicle. How do i file an amended tax return for 2009 Do not include sales taxes paid on items used in your trade or business. How do i file an amended tax return for 2009 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. How do i file an amended tax return for 2009 You must keep your actual receipts showing general sales taxes paid to use this method. How do i file an amended tax return for 2009 Refund of general sales taxes. How do i file an amended tax return for 2009   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. How do i file an amended tax return for 2009 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. How do i file an amended tax return for 2009 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. How do i file an amended tax return for 2009 See Recoveries in Pub. How do i file an amended tax return for 2009 525 for details. How do i file an amended tax return for 2009 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. How do i file an amended tax return for 2009 You may also be able to add the state and local general sales taxes paid on certain specified items. How do i file an amended tax return for 2009 To figure your state and local general sales tax deduction using the tables, complete the worksheet below. How do i file an amended tax return for 2009 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. How do i file an amended tax return for 2009 State and Local General Sales Tax Deduction Worksheet (See the instructions that begin on page 3. How do i file an amended tax return for 2009 ) 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. How do i file an amended tax return for 2009   1. How do i file an amended tax return for 2009 Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the instructions) 1. How do i file an amended tax return for 2009 $     Next. How do i file an amended tax return for 2009 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. How do i file an amended tax return for 2009 Otherwise, go to line 2       2. How do i file an amended tax return for 2009 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. How do i file an amended tax return for 2009 Enter -0-                   Yes. How do i file an amended tax return for 2009 Enter your local general sales taxes from the applicable table on page 7 (see page 3 of the instructions)     2. How do i file an amended tax return for 2009 $       3. How do i file an amended tax return for 2009 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. How do i file an amended tax return for 2009 Skip lines 3 through 5, enter -0- on line 6, and go to line 7             Yes. How do i file an amended tax return for 2009 Enter your local general sales tax rate, but omit the percentage sign. How do i file an amended tax return for 2009 For example, if your local general sales tax rate was 2. How do i file an amended tax return for 2009 5%, enter 2. How do i file an amended tax return for 2009 5. How do i file an amended tax return for 2009 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. How do i file an amended tax return for 2009 (If you do not know your local general sales tax rate, contact your local government. How do i file an amended tax return for 2009 ) 3. How do i file an amended tax return for 2009 . How do i file an amended tax return for 2009       4. How do i file an amended tax return for 2009 Did you enter -0- on line 2 above?             No. How do i file an amended tax return for 2009 Skip lines 4 and 5 and go to line 6             Yes. How do i file an amended tax return for 2009 Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. How do i file an amended tax return for 2009 For example, if your state general sales tax rate is 6%, enter 6. How do i file an amended tax return for 2009 0 4. How do i file an amended tax return for 2009 . How do i file an amended tax return for 2009       5. How do i file an amended tax return for 2009 Divide line 3 by line 4. How do i file an amended tax return for 2009 Enter the result as a decimal (rounded to at least three places) 5. How do i file an amended tax return for 2009 . How do i file an amended tax return for 2009       6. How do i file an amended tax return for 2009 Did you enter -0- on line 2 above?             No. How do i file an amended tax return for 2009 Multiply line 2 by line 3   6. How do i file an amended tax return for 2009 $     Yes. How do i file an amended tax return for 2009 Multiply line 1 by line 5. How do i file an amended tax return for 2009 If you lived in more than one locality in the same state during 2006, see page 4 of the instructions           7. How do i file an amended tax return for 2009 Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the instructions) 7. How do i file an amended tax return for 2009 $   8. How do i file an amended tax return for 2009 Deduction for general sales taxes. How do i file an amended tax return for 2009 Add lines 1, 6, and 7. How do i file an amended tax return for 2009 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. How do i file an amended tax return for 2009 Be sure to enter “ST” on the dotted line to the left of the entry space 8. How do i file an amended tax return for 2009 $     Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. How do i file an amended tax return for 2009    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. How do i file an amended tax return for 2009 Read down the “At least-But less than” columns for your state and find the line that includes your 2006 income. How do i file an amended tax return for 2009 If married filing separately, do not include your spouse's income. How do i file an amended tax return for 2009 Your 2006 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. How do i file an amended tax return for 2009 Tax-exempt interest. How do i file an amended tax return for 2009 Veterans' benefits. How do i file an amended tax return for 2009 Nontaxable combat pay. How do i file an amended tax return for 2009 Workers' compensation. How do i file an amended tax return for 2009 Nontaxable part of social security and railroad retirement benefits. How do i file an amended tax return for 2009 Nontaxable part of IRA, pension, or annuity distributions. How do i file an amended tax return for 2009 Do not include rollovers. How do i file an amended tax return for 2009 Public assistance payments. How do i file an amended tax return for 2009 The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. How do i file an amended tax return for 2009 Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. How do i file an amended tax return for 2009 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. How do i file an amended tax return for 2009 If there is no table for your state, the table amount is considered to be zero. How do i file an amended tax return for 2009 Multiply the table amount for each state you lived in by a fraction. How do i file an amended tax return for 2009 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). How do i file an amended tax return for 2009 Enter the total of the prorated table amounts for each state on line 1. How do i file an amended tax return for 2009 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. How do i file an amended tax return for 2009 Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. How do i file an amended tax return for 2009 Example. How do i file an amended tax return for 2009 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). How do i file an amended tax return for 2009 The table amount for State A is $500. How do i file an amended tax return for 2009 The table amount for State B is $400. How do i file an amended tax return for 2009 You would figure your state general sales tax as follows. How do i file an amended tax return for 2009 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. How do i file an amended tax return for 2009 Otherwise, complete a separate worksheet for State A and State B. How do i file an amended tax return for 2009 Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. How do i file an amended tax return for 2009 Line 2. How do i file an amended tax return for 2009   If you checked the “No” box, enter -0- on line 2, and go to line 3. How do i file an amended tax return for 2009 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. How do i file an amended tax return for 2009 Read down the “At least-But less than” columns for your locality and find the line that includes your 2006 income. How do i file an amended tax return for 2009 See the line 1 instructions on this page to figure your 2006 income. How do i file an amended tax return for 2009 The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. How do i file an amended tax return for 2009 Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. How do i file an amended tax return for 2009 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. How do i file an amended tax return for 2009 If there is no table for your locality, the table amount is considered to be zero. How do i file an amended tax return for 2009 Multiply the table amount for each locality you lived in by a fraction. How do i file an amended tax return for 2009 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). How do i file an amended tax return for 2009 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. How do i file an amended tax return for 2009 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. How do i file an amended tax return for 2009 Example. How do i file an amended tax return for 2009 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). How do i file an amended tax return for 2009 The table amount for Locality 1 is $100. How do i file an amended tax return for 2009 The table amount for Locality 2 is $150. How do i file an amended tax return for 2009 You would figure the amount to enter on line 2 as follows. How do i file an amended tax return for 2009 Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. How do i file an amended tax return for 2009 Locality 1: $100 x 243/365 = $67   Locality 2: $150 x 122/365 = 50   Total = $117   Line 3. How do i file an amended tax return for 2009   If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7. How do i file an amended tax return for 2009 25%. How do i file an amended tax return for 2009 Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7. How do i file an amended tax return for 2009 25%. How do i file an amended tax return for 2009   If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6. How do i file an amended tax return for 2009 5%. How do i file an amended tax return for 2009 Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6. How do i file an amended tax return for 2009 5%. How do i file an amended tax return for 2009   If you lived in Texarkana, Arkansas, check the “Yes” box and enter “4. How do i file an amended tax return for 2009 0” on line 3. How do i file an amended tax return for 2009 Your local general sales tax rate of 4. How do i file an amended tax return for 2009 0% includes the additional 1. How do i file an amended tax return for 2009 0% Arkansas state sales tax rate for Texarkana and the 1. How do i file an amended tax return for 2009 5% sales tax rate for Miller County. How do i file an amended tax return for 2009 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. How do i file an amended tax return for 2009 Multiply each tax rate for the period it was in effect by a fraction. How do i file an amended tax return for 2009 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). How do i file an amended tax return for 2009 Enter the total of the prorated tax rates on line 3. How do i file an amended tax return for 2009 Example. How do i file an amended tax return for 2009 Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2006 (273 days). How do i file an amended tax return for 2009 The rate increased to 1. How do i file an amended tax return for 2009 75% for the period from October 1 through December 31, 2006 (92 days). How do i file an amended tax return for 2009 You would enter “1. How do i file an amended tax return for 2009 189” on line 3, figured as follows. How do i file an amended tax return for 2009 January 1 - September 30: 1. How do i file an amended tax return for 2009 00 x 273/365 = 0. How do i file an amended tax return for 2009 748   October 1 - December 31: 1. How do i file an amended tax return for 2009 75 x 92/365 = 0. How do i file an amended tax return for 2009 441   Total = 1. How do i file an amended tax return for 2009 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. How do i file an amended tax return for 2009 Each locality did not have the same local general sales tax rate. How do i file an amended tax return for 2009 You lived in Texarkana, AR, or Los Angeles County, CA. How do i file an amended tax return for 2009   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. How do i file an amended tax return for 2009 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). How do i file an amended tax return for 2009 Example. How do i file an amended tax return for 2009 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). How do i file an amended tax return for 2009 The local general sales tax rate for Locality 1 is 1%. How do i file an amended tax return for 2009 The rate for Locality 2 is 1. How do i file an amended tax return for 2009 75%. How do i file an amended tax return for 2009 You would enter “0. How do i file an amended tax return for 2009 666” on line 3 for the Locality 1 worksheet and “0. How do i file an amended tax return for 2009 585” for the Locality 2 worksheet, figured as follows. How do i file an amended tax return for 2009 Locality 1: 1. How do i file an amended tax return for 2009 00 x 243/365 = 0. How do i file an amended tax return for 2009 666   Locality 2: 1. How do i file an amended tax return for 2009 75 x 122/365 = 0. How do i file an amended tax return for 2009 585   Line 6. How do i file an amended tax return for 2009   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. How do i file an amended tax return for 2009 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. How do i file an amended tax return for 2009 Line 7. How do i file an amended tax return for 2009    Enter on line 7 any state and local general sales taxes paid on the following specified items. How do i file an amended tax return for 2009 If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. How do i file an amended tax return for 2009 A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). How do i file an amended tax return for 2009 Also include any state and local general sales taxes paid for a leased motor vehicle. How do i file an amended tax return for 2009 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. How do i file an amended tax return for 2009 An aircraft or boat, if the tax rate was the same as the general sales tax rate. How do i file an amended tax return for 2009 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. How do i file an amended tax return for 2009 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. How do i file an amended tax return for 2009 You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. How do i file an amended tax return for 2009 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. How do i file an amended tax return for 2009 The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. How do i file an amended tax return for 2009 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. How do i file an amended tax return for 2009   Do not include sales taxes paid on items used in your trade or business. How do i file an amended tax return for 2009 If you received a refund of state or local general sales taxes in 2006, see Refund of general sales taxes on page 1. How do i file an amended tax return for 2009 Prev  Up  Next   Home   More Online Publications
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The How Do I File An Amended Tax Return For 2009

How do i file an amended tax return for 2009 9. How do i file an amended tax return for 2009   Figuring Net Profit or Loss Table of Contents Introduction Net Operating Losses (NOLs) Not-for-Profit Activities Introduction After figuring your business income and expenses, you are ready to figure the net profit or net loss from your business. How do i file an amended tax return for 2009 You do this by subtracting business expenses from business income. How do i file an amended tax return for 2009 If your expenses are less than your income, the difference is net profit and becomes part of your income on page 1 of Form 1040. How do i file an amended tax return for 2009 If your expenses are more than your income, the difference is a net loss. How do i file an amended tax return for 2009 You usually can deduct it from gross income on page 1 of Form 1040. How do i file an amended tax return for 2009 But in some situations your loss is limited. How do i file an amended tax return for 2009 This chapter briefly explains two of those situations. How do i file an amended tax return for 2009 Other situations that may limit your loss are explained in the Instructions for Schedule C, line G and line 32. How do i file an amended tax return for 2009 If you have more than one business, you must figure your net profit or loss for each business on a separate Schedule C. How do i file an amended tax return for 2009 Net Operating Losses (NOLs) If your deductions for the year are more than your income for the year (line 41 of your Form 1040 is a negative number), you may have a net operating loss (NOL). How do i file an amended tax return for 2009 You can use an NOL by deducting it from your income in another year or years. How do i file an amended tax return for 2009 Examples of typical losses that may produce an NOL include, but are not limited to, losses incurred from the following. How do i file an amended tax return for 2009 Your trade or business. How do i file an amended tax return for 2009 Your work as an employee (unreimbursed employee business expenses). How do i file an amended tax return for 2009 A casualty or theft. How do i file an amended tax return for 2009 Moving expenses. How do i file an amended tax return for 2009 Rental property. How do i file an amended tax return for 2009 A loss from operating a business is the most common reason for an NOL. How do i file an amended tax return for 2009 For details about NOLs, see Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts. How do i file an amended tax return for 2009 It explains how to figure an NOL, when to use it, how to claim an NOL deduction, and how to figure an NOL carryover. How do i file an amended tax return for 2009 Not-for-Profit Activities If you do not carry on your business to make a profit, there is a limit on the deductions you can take. How do i file an amended tax return for 2009 You cannot use a loss from the activity to offset other income. How do i file an amended tax return for 2009 Activities you do as a hobby, or mainly for sport or recreation, come under this limit. How do i file an amended tax return for 2009 For details about not-for-profit activities, see chapter 1 in Publication 535, Business Expenses. How do i file an amended tax return for 2009 That chapter explains how to determine whether your activity is carried on to make a profit and how to figure the amount of loss you can deduct. How do i file an amended tax return for 2009 Prev  Up  Next   Home   More Online Publications