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How To Fill Out 1040ez

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How To Fill Out 1040ez

How to fill out 1040ez Publication 584 - Main Content Table of Contents LossesCost or other basis. How to fill out 1040ez Fair market value. How to fill out 1040ez Exception for personal-use real property. How to fill out 1040ez More information. How to fill out 1040ez Comments and SuggestionsOrdering forms and publications. How to fill out 1040ez Tax questions. How to fill out 1040ez How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). How to fill out 1040ez Losses Generally, you may deduct losses to your home, household goods, and motor vehicles on your federal income tax return. How to fill out 1040ez However, you may not deduct a casualty or theft loss that is covered by insurance unless you filed a timely insurance claim for reimbursement. How to fill out 1040ez Any reimbursement you receive will reduce the loss. How to fill out 1040ez If you did not file an insurance claim, you may deduct only the part of the loss that was not covered by insurance. How to fill out 1040ez Amount of loss. How to fill out 1040ez   You figure the amount of your loss using the following steps. How to fill out 1040ez Determine your cost or other basis in the property before the casualty or theft. How to fill out 1040ez Determine the decrease in fair market value (FMV) of the property as a result of the casualty or theft. How to fill out 1040ez (The decrease in FMV is the difference between the property's value immediately before and immediately after the casualty or theft. How to fill out 1040ez ) From the smaller of the amounts you determined in (1) and (2), subtract any insurance or other reimbursement you received or expect to receive. How to fill out 1040ez Apply the deduction limits, discussed later, to determine the amount of your deductible loss. How to fill out 1040ez Cost or other basis. How to fill out 1040ez   Cost or other basis usually means original cost plus improvements. How to fill out 1040ez If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. How to fill out 1040ez If you inherited the property from someone who died in 2010, and the executor of the decedent's estate made the election to file Form 8939, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. How to fill out 1040ez Fair market value. How to fill out 1040ez   FMV is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. How to fill out 1040ez When filling out Schedules 1 through 20, you need to know the FMV of the property immediately before and immediately after the disaster, casualty, or theft. How to fill out 1040ez Separate computations. How to fill out 1040ez   Generally, if a single casualty or theft involves more than one item of property, you must figure the loss on each item separately. How to fill out 1040ez Then combine the losses to determine the total loss from that casualty or theft. How to fill out 1040ez Exception for personal-use real property. How to fill out 1040ez   In figuring a casualty loss on personal-use real property, the entire property (including any improvements, such as buildings, trees, and shrubs) is treated as one item. How to fill out 1040ez Figure the loss using the smaller of the following. How to fill out 1040ez The decrease in FMV of the entire property. How to fill out 1040ez The adjusted basis of the entire property. How to fill out 1040ez Deduction limits. How to fill out 1040ez   After you have figured the amount of your loss, as discussed earlier, you must figure how much of the loss you can deduct. How to fill out 1040ez You do this on Form 4684, section A. How to fill out 1040ez If the loss was to property for your personal use or your family's, there are two limits on the amount you can deduct for your casualty or theft loss. How to fill out 1040ez You must reduce each casualty or theft loss by $100 ($100 rule). How to fill out 1040ez You must further reduce the total of all your losses by 10% of your adjusted gross income (10% rule). How to fill out 1040ez More information. How to fill out 1040ez   For more information about the deduction limits, see Publication 547. How to fill out 1040ez When your loss is deductible. How to fill out 1040ez   You can generally deduct a casualty or disaster area loss only in the tax year in which the casualty or disaster occurred. How to fill out 1040ez You can generally deduct a theft loss only in the year you discovered your property was stolen. How to fill out 1040ez However, you can choose to deduct disaster area losses on your return for the year immediately before the year of the disaster if the President has declared your area a federal disaster area. How to fill out 1040ez For details, see Disaster Area Losses in Publication 547. How to fill out 1040ez Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. How to fill out 1040ez You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. How to fill out 1040ez NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. How to fill out 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to fill out 1040ez You can email us at taxforms@irs. How to fill out 1040ez gov. How to fill out 1040ez Please put “Publications Comment” on the subject line. How to fill out 1040ez You can also send us comments from www. How to fill out 1040ez irs. How to fill out 1040ez gov/formspubs. How to fill out 1040ez Select “Comment on Tax Forms and Publications” under “Information about. How to fill out 1040ez ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. How to fill out 1040ez Ordering forms and publications. How to fill out 1040ez   Visit www. How to fill out 1040ez irs. How to fill out 1040ez gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. How to fill out 1040ez Internal Revenue Service 1201 N. How to fill out 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How to fill out 1040ez   If you have a tax question, check the information available on IRS. How to fill out 1040ez gov or call 1-800-829-1040. How to fill out 1040ez We cannot answer tax questions sent to either of the above addresses. How to fill out 1040ez How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. How to fill out 1040ez By selecting the method that is best for you, you will have quick and easy access to tax help. How to fill out 1040ez Free help with your return. How to fill out 1040ez   Free help in preparing your return is available nationwide from IRS-certified volunteers. How to fill out 1040ez The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. How to fill out 1040ez 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. How to fill out 1040ez To find the nearest VITA or TCE site, visit IRS. How to fill out 1040ez gov or call 1-800-906-9887 or 1-800-829-1040. How to fill out 1040ez   As part of the TCE program, AARP offers the Tax-Aide counseling program. How to fill out 1040ez To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. How to fill out 1040ez aarp. How to fill out 1040ez org/money/taxaide. How to fill out 1040ez   For more information on these programs, go to IRS. How to fill out 1040ez gov and enter keyword “VITA” in the upper right-hand corner. How to fill out 1040ez Internet. How to fill out 1040ez You can access the IRS website at IRS. How to fill out 1040ez gov 24 hours a day, 7 days a week to: E-file your return. How to fill out 1040ez Find out about commercial tax preparation and e-file services available free to eligible taxpayers. How to fill out 1040ez Check the status of your 2011 refund. How to fill out 1040ez Go to IRS. How to fill out 1040ez gov and click on Where's My Refund. How to fill out 1040ez Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. How to fill out 1040ez If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). How to fill out 1040ez Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. How to fill out 1040ez Download forms, including talking tax forms, instructions, and publications. How to fill out 1040ez Order IRS products online. How to fill out 1040ez Research your tax questions online. How to fill out 1040ez Search publications online by topic or keyword. How to fill out 1040ez Use the online Internal Revenue Code, regulations, or other official guidance. How to fill out 1040ez View Internal Revenue Bulletins (IRBs) published in the last few years. How to fill out 1040ez Figure your withholding allowances using the withholding calculator online at www. How to fill out 1040ez irs. How to fill out 1040ez gov/individuals. How to fill out 1040ez Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. How to fill out 1040ez irs. How to fill out 1040ez gov/individuals. How to fill out 1040ez Sign up to receive local and national tax news by email. How to fill out 1040ez Get information on starting and operating a small business. How to fill out 1040ez Phone. How to fill out 1040ez Many services are available by phone. How to fill out 1040ez   Ordering forms, instructions, and publications. How to fill out 1040ez Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. How to fill out 1040ez You should receive your order within 10 days. How to fill out 1040ez Asking tax questions. How to fill out 1040ez Call the IRS with your tax questions at 1-800-829-1040. How to fill out 1040ez Solving problems. How to fill out 1040ez You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. How to fill out 1040ez An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. How to fill out 1040ez Call your local Taxpayer Assistance Center for an appointment. How to fill out 1040ez To find the number, go to www. How to fill out 1040ez irs. How to fill out 1040ez gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How to fill out 1040ez TTY/TDD equipment. How to fill out 1040ez If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. How to fill out 1040ez TeleTax topics. How to fill out 1040ez Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. How to fill out 1040ez Refund information. How to fill out 1040ez To check the status of your 2011 refund, call 1-800-829-1954 or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). How to fill out 1040ez Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. How to fill out 1040ez If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). How to fill out 1040ez Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. How to fill out 1040ez If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. How to fill out 1040ez Other refund information. How to fill out 1040ez To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. How to fill out 1040ez Evaluating the quality of our telephone services. How to fill out 1040ez To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. How to fill out 1040ez One method is for a second IRS representative to listen in on or record random telephone calls. How to fill out 1040ez Another is to ask some callers to complete a short survey at the end of the call. How to fill out 1040ez Walk-in. How to fill out 1040ez Many products and services are available on a walk-in basis. How to fill out 1040ez   Products. How to fill out 1040ez You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How to fill out 1040ez Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. How to fill out 1040ez Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. How to fill out 1040ez Services. How to fill out 1040ez You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. How to fill out 1040ez An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. How to fill out 1040ez If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. How to fill out 1040ez No appointment is necessary—just walk in. How to fill out 1040ez If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. How to fill out 1040ez A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. How to fill out 1040ez If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. How to fill out 1040ez All other issues will be handled without an appointment. How to fill out 1040ez To find the number of your local office, go to  www. How to fill out 1040ez irs. How to fill out 1040ez gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How to fill out 1040ez Mail. How to fill out 1040ez You can send your order for forms, instructions, and publications to the address below. How to fill out 1040ez You should receive a response within 10 days after your request is received. How to fill out 1040ez  Internal Revenue Service 1201 N. How to fill out 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. How to fill out 1040ez   The Taxpayer Advocate Service (TAS) is your voice at the IRS. How to fill out 1040ez Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. How to fill out 1040ez We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. How to fill out 1040ez Remember, the worst thing you can do is nothing at all. How to fill out 1040ez   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. How to fill out 1040ez You face (or your business is facing) an immediate threat of adverse action. How to fill out 1040ez You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. How to fill out 1040ez   If you qualify for our help, we’ll do everything we can to get your problem resolved. How to fill out 1040ez You will be assigned to one advocate who will be with you at every turn. How to fill out 1040ez We have offices in every state, the District of Columbia, and Puerto Rico. How to fill out 1040ez Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. How to fill out 1040ez And our services are always free. How to fill out 1040ez   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. How to fill out 1040ez Our tax toolkit at www. How to fill out 1040ez TaxpayerAdvocate. How to fill out 1040ez irs. How to fill out 1040ez gov can help you understand these rights. How to fill out 1040ez   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. How to fill out 1040ez irs. How to fill out 1040ez gov/advocate. How to fill out 1040ez You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. How to fill out 1040ez   TAS also handles large-scale or systemic problems that affect many taxpayers. How to fill out 1040ez If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. How to fill out 1040ez irs. How to fill out 1040ez gov/advocate. How to fill out 1040ez Low Income Taxpayer Clinics (LITCs). How to fill out 1040ez   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. How to fill out 1040ez Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. How to fill out 1040ez These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. How to fill out 1040ez Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. How to fill out 1040ez For more information and to find a clinic near you, see the LITC page on www. How to fill out 1040ez irs. How to fill out 1040ez gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. How to fill out 1040ez This publication is also available by calling 1-800-829-3676 or at your local IRS office. How to fill out 1040ez Free tax services. How to fill out 1040ez   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. How to fill out 1040ez Learn about free tax information from the IRS, including publications, services, and education and assistance programs. How to fill out 1040ez The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. How to fill out 1040ez The majority of the information and services listed in this publication are available to you free of charge. How to fill out 1040ez If there is a fee associated with a resource or service, it is listed in the publication. How to fill out 1040ez   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. How to fill out 1040ez DVD for tax products. How to fill out 1040ez You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. How to fill out 1040ez Prior-year forms, instructions, and publications. How to fill out 1040ez Tax Map: an electronic research tool and finding aid. How to fill out 1040ez Tax law frequently asked questions. How to fill out 1040ez Tax Topics from the IRS telephone response system. How to fill out 1040ez Internal Revenue Code—Title 26 of the U. How to fill out 1040ez S. How to fill out 1040ez Code. How to fill out 1040ez Links to other Internet based Tax Research Materials. How to fill out 1040ez Fill-in, print, and save features for most tax forms. How to fill out 1040ez Internal Revenue Bulletins. How to fill out 1040ez Toll-free and email technical support. How to fill out 1040ez Two releases during the year. How to fill out 1040ez  – The first release will ship the beginning of January 2012. How to fill out 1040ez  – The final release will ship the beginning of March 2012. How to fill out 1040ez Purchase the DVD from National Technical Information Service (NTIS) at www. How to fill out 1040ez irs. How to fill out 1040ez gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). How to fill out 1040ez Prev  Up  Next   Home   More Online Publications
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The How To Fill Out 1040ez

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