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Hrblock freereturn Publication 971 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. Hrblock freereturn Questions about innocent spouse relief. Hrblock freereturn Useful Items - You may want to see: What's New Expanded filing deadline for equitable relief. Hrblock freereturn  The period of time in which you may request equitable relief has been expanded. Hrblock freereturn See How To Request Relief later. Hrblock freereturn More information. Hrblock freereturn   For more information about the latest developments on Publication 971, go to www. Hrblock freereturn irs. Hrblock freereturn gov/pub971. Hrblock freereturn Introduction When you file a joint income tax return, the law makes both you and your spouse responsible for the entire tax liability. Hrblock freereturn This is called joint and several liability. Hrblock freereturn Joint and several liability applies not only to the tax liability you show on the return but also to any additional tax liability the IRS determines to be due, even if the additional tax is due to income, deductions, or credits of your spouse or former spouse. Hrblock freereturn You remain jointly and severally liable for the taxes, and the IRS still can collect from you, even if you later divorce and the divorce decree states that your former spouse will be solely responsible for the tax. Hrblock freereturn In some cases, a spouse (or former spouse) will be relieved of the tax, interest, and penalties on a joint tax return. Hrblock freereturn Three types of relief are available to married persons who filed joint returns. Hrblock freereturn Innocent spouse relief. Hrblock freereturn Separation of liability relief. Hrblock freereturn Equitable relief. Hrblock freereturn Married persons who did not file joint returns, but who live in community property states, may also qualify for relief. Hrblock freereturn See Community Property Laws , later. Hrblock freereturn This publication explains these types of relief, who may qualify for them, and how to get them. Hrblock freereturn You can also use the Innocent Spouse Tax Relief Eligibility Explorer at IRS. Hrblock freereturn gov by entering “Innocent Spouse” in the search box. Hrblock freereturn What this publication does not cover. Hrblock freereturn   This publication does not discuss injured spouse relief. Hrblock freereturn You are an injured spouse if your share of the overpayment shown on your joint return was, or is expected to be, applied (offset) against your spouse's legally enforceable past-due federal taxes, state income taxes, state unemployment compensation debts, child or spousal support payments, or a federal nontax debt, such as a student loan. Hrblock freereturn If you are an injured spouse, you may be entitled to receive a refund of your share of the overpayment. Hrblock freereturn For more information, see Form 8379, Injured Spouse Allocation. Hrblock freereturn Comments and suggestions. Hrblock freereturn   We welcome your comments about this publication and your suggestions for future editions. Hrblock freereturn   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. Hrblock freereturn NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Hrblock freereturn Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Hrblock freereturn   You can email us at taxforms@irs. Hrblock freereturn gov. Hrblock freereturn Please put “Publications Comment” on the subject line. Hrblock freereturn You can also send us comments from www. Hrblock freereturn irs. Hrblock freereturn gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Hrblock freereturn ”   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. Hrblock freereturn Ordering forms and publications. Hrblock freereturn   Visit www. Hrblock freereturn irs. Hrblock freereturn 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. Hrblock freereturn  Internal Revenue Service 1201 N. Hrblock freereturn Mitsubishi Motorway Bloomington, IL 61705-6613 Questions about innocent spouse relief. Hrblock freereturn The IRS can help you with your request for innocent spouse relief. Hrblock freereturn If you are working with an IRS employee, you can ask that employee, or you can call 866-897-4270. Hrblock freereturn Useful Items - You may want to see: Publications 504 Divorced or Separated Individuals 555 Community Property 556 Examination of Returns, Appeal Rights, and Claims for Refund 594 The IRS Collection Process Forms (and Instructions) 8857 Request for Innocent Spouse Relief Prev  Up  Next   Home   More Online Publications
 
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IRS Radio PSAs

The latest IRS radio Public Service Announcements (PSA) can be played during calendar year 2014. The files are :30 and :60 in English and Spanish MP3 format. The PSA files and text transcripts of each recording are downloadable.

 

2014 Radio PSAs

:30 :60 Format - English

Topics Text Script Seconds
Choosing a Preparer Text :30
Choosing a Preparer Text :60
Common Error Text :30
Earned Income Tax Credit (EITC) Text :30
EITC "The List" Text :30
Identity Theft Text :30
IRS Free File - Costs Less Than Text :30
Last Minute Tips (extensions) Text :30
Online Tax Tools Text :30
Payment Options Text :30
Q&A Text :30
Refunds Text :30
Self-Help Options Text :30
Taxpayer Montage Text :30
Transcripts Text :30
VITA-TCE Text :30
     

 

2014 Radio PSAs

:30 :60 Format - Spanish

Topics Text Script Seconds
Cómo Elegir un Preparador Texto :30
Cómo Elegir un Preparador Texto :60
Consejo Tributario de Último Minuto Texto :30
Crédito Tributario por Ingreso del Trabajo Texto :30
Errores Comunes Texto :30
Herramientas De impuestos Disponibles en Línea Texto :30
Montaje Texto :30
Opciones de Pago/Planes de Pago Texto :30
Programa de Voluntarios – VITA/TCE Texto :30
Rembolsos Texto :30
Respuestas a Preguntas Tributarias Texto :30
Robo de Identidad Texto :30
Transcripciones Texto :30
     

 

2013 - Filing Your Taxes Radio PSAs

:30 :60 Format - English

Topic Text Script Seconds
Taxpayer Needs Montage Text :30
Common Errors Text :30
Filing an Extension Text :30
Free Tax Prep Text :30
Identity Theft Text :30
Payment Options Text :30
Refund Expectations Text :30
Transcripts Text :30

 

2013 - Filing Your Taxes Radio PSAs

:30 :60 Format - Spanish

Topics

Text script

Seconds

Errores Comunes Text :30
Consejos de Ultimo Minuto (extensiones) Text :30
Montage de Contribuyente Text :30

 

IRS Free File - Less Taxing

:15 :30 :60 Format - English

Topics

Text script

Seconds

IRS Free File - Less Taxing

Text

:15

IRS Free File - Less Taxing

Text

:30

IRS Free File - Less Taxing

Text

:60

 

IRS Free File - Es Más Sencillo

:15 :30 :60 Format - Spanish

Topics

Text script

Seconds

IRS Free File - es más sencillo

Text

:15

IRS Free File - es más sencillo

Text

:30

IRS Free File - es más sencillo

Text

:60

A copy of the text transcript for audio files will be provided as quickly as we can prepare it, usually within 24 hours.

Due to the large size of the audio clips, we advise that you right click on the link and ‘Save Target As’—in order to save the file to your desktop, to re-open from your computer.

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Page Last Reviewed or Updated: 17-Mar-2014

The Hrblock Freereturn

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