Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Irs Gov Free File

Military Filing State TaxesTax Return MilitaryIrs 2012 Form 1040aTurbotax 2011 FreeEz 1040 Form 2012H R Block 2011 DownloadEz40Free TaxesHow To Fill Out A 1040ezIrs Form 20111040 Tax Forms PrintableFree State Tax DownloadsPrintable Tax Form 10401040ez Form For 2012Mypay ComE File Tax Return 2011File 2010 Tax Return Turbotax1040 EsIrs GovefileCan I Amend My 2009 Tax ReturnIrs.gov Forms 1040x2012 Tax Form 1040 EzFree Income Tax Filing For SeniorsAmend A Tax ReturnIrs 1040ez InstructionsH&rblock OnlineTaxes 20122012 Free1040x File Online1040ez Online Filing FreeFree Tax Filing OnlineIncome Tax PreparationState EfileIrs Free Tax FileE File 2011 Tax Return In 2013Irs 2012 Tax Forms 1040ezTax Form 2010H And R Block Free Tax Preparation940 Tax Form 20122012 Tax AmendmentRee 1040 Ez Tax Filing Online

Irs Gov Free File

Irs gov free file 22. Irs gov free file   Taxes Table of Contents IntroductionIndian tribal government. Irs gov free file Useful Items - You may want to see: Tests To Deduct Any Tax Income TaxesState and Local Income Taxes Foreign Income Taxes General Sales TaxesMotor vehicles. Irs gov free file Real Estate TaxesReal estate taxes for prior years. Irs gov free file Examples. Irs gov free file Form 1099-S. Irs gov free file Real Estate-Related Items You Cannot Deduct Personal Property Taxes Taxes and Fees You Cannot Deduct Where To Deduct Introduction This chapter discusses which taxes you can deduct if you itemize deductions on Schedule A (Form 1040). Irs gov free file It also explains which taxes you can deduct on other schedules or forms and which taxes you cannot deduct. Irs gov free file This chapter covers the following topics. Irs gov free file Income taxes (federal, state, local, and foreign). Irs gov free file General sales taxes (state and local). Irs gov free file Real estate taxes (state, local, and foreign). Irs gov free file Personal property taxes (state and local). Irs gov free file Taxes and fees you cannot deduct. Irs gov free file Use Table 22-1 as a guide to determine which taxes you can deduct. Irs gov free file The end of the chapter contains a section that explains which forms you use to deduct different types of taxes. Irs gov free file Business taxes. Irs gov free file   You can deduct certain taxes only if they are ordinary and necessary expenses of your trade or business or of producing income. Irs gov free file For information on these taxes, see Publication 535, Business Expenses. Irs gov free file State or local taxes. Irs gov free file   These are taxes imposed by the 50 states, U. Irs gov free file S. Irs gov free file possessions, or any of their political subdivisions (such as a county or city), or by the District of Columbia. Irs gov free file Indian tribal government. Irs gov free file   An Indian tribal government recognized by the Secretary of the Treasury as performing substantial government functions will be treated as a state for purposes of claiming a deduction for taxes. Irs gov free file Income taxes, real estate taxes, and personal property taxes imposed by that Indian tribal government (or by any of its subdivisions that are treated as political subdivisions of a state) are deductible. Irs gov free file General sales taxes. Irs gov free file   These are taxes imposed at one rate on retail sales of a broad range of classes of items. Irs gov free file Foreign taxes. Irs gov free file   These are taxes imposed by a foreign country or any of its political subdivisions. Irs gov free file Useful Items - You may want to see: Publication 514 Foreign Tax Credit for Individuals 530 Tax Information for Homeowners Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule E (Form 1040) Supplemental Income and Loss 1116 Foreign Tax Credit Tests To Deduct Any Tax The following two tests must be met for you to deduct any tax. Irs gov free file The tax must be imposed on you. Irs gov free file You must pay the tax during your tax year. Irs gov free file The tax must be imposed on you. Irs gov free file   In general, you can deduct only taxes imposed on you. Irs gov free file   Generally, you can deduct property taxes only if you are an owner of the property. Irs gov free file If your spouse owns the property and pays the real estate taxes, the taxes are deductible on your spouse's separate return or on your joint return. Irs gov free file You must pay the tax during your tax year. Irs gov free file   If you are a cash basis taxpayer, you can deduct only those taxes you actually paid during your tax year. Irs gov free file If you pay your taxes by check, the day you mail or deliver the check is the date of payment, provided the check is honored by the financial institution. Irs gov free file If you use a pay-by-phone account (such as a credit card or electronic funds withdrawal), the date reported on the statement of the financial institution showing when payment was made is the date of payment. Irs gov free file If you contest a tax liability and are a cash basis taxpayer, you can deduct the tax only in the year you actually pay it (or transfer money or other property to provide for satisfaction of the contested liability). Irs gov free file See Publication 538, Accounting Periods and Methods, for details. Irs gov free file    If you use an accrual method of accounting, see Publication 538 for more information. Irs gov free file Income Taxes This section discusses the deductibility of state and local income taxes (including employee contributions to state benefit funds) and foreign income taxes. Irs gov free file State and Local Income Taxes You can deduct state and local income taxes. Irs gov free file However, you can elect to deduct state and local general sales taxes instead of state and local income taxes. Irs gov free file See General Sales Taxes , later. Irs gov free file Exception. Irs gov free file    You cannot deduct state and local income taxes you pay on income that is exempt from federal income tax, unless the exempt income is interest income. Irs gov free file For example, you cannot deduct the part of a state's income tax that is on a cost-of-living allowance exempt from federal income tax. Irs gov free file What To Deduct Your deduction may be for withheld taxes, estimated tax payments, or other tax payments as follows. Irs gov free file Withheld taxes. Irs gov free file   You can deduct state and local income taxes withheld from your salary in the year they are withheld. Irs gov free file Your Form(s) W-2 will show these amounts. Irs gov free file Forms W-2G, 1099-G, 1099-R, and 1099-MISC may also show state and local income taxes withheld. Irs gov free file Estimated tax payments. Irs gov free file   You can deduct estimated tax payments you made during the year to a state or local government. Irs gov free file However, you must have a reasonable basis for making the estimated tax payments. Irs gov free file Any estimated state or local tax payments that are not made in good faith at the time of payment are not deductible. Irs gov free file For example, you made an estimated state income tax payment. Irs gov free file However, the estimate of your state tax liability shows that you will get a refund of the full amount of your estimated payment. Irs gov free file You had no reasonable basis to believe you had any additional liability for state income taxes and you cannot deduct the estimated tax payment. Irs gov free file Refund applied to taxes. Irs gov free file   You can deduct any part of a refund of prior-year state or local income taxes that you chose to have credited to your 2013 estimated state or local income taxes. Irs gov free file    Do not reduce your deduction by either of the following items. Irs gov free file Any state or local income tax refund (or credit) you expect to receive for 2013. Irs gov free file Any refund of (or credit for) prior-year state and local income taxes you actually received in 2013. Irs gov free file   However, part or all of this refund (or credit) may be taxable. Irs gov free file See Refund (or credit) of state or local income taxes , later. Irs gov free file Separate federal returns. Irs gov free file   If you and your spouse file separate state, local, and federal income tax returns, you each can deduct on your federal return only the amount of your own state and local income tax that you paid during the tax year. Irs gov free file Joint state and local returns. Irs gov free file   If you and your spouse file joint state and local returns and separate federal returns, each of you can deduct on your separate federal return a part of the total state and local income taxes paid during the tax year. Irs gov free file You can deduct only the amount of the total taxes that is proportionate to your gross income compared to the combined gross income of you and your spouse. Irs gov free file However, you cannot deduct more than the amount you actually paid during the year. Irs gov free file You can avoid this calculation if you and your spouse are jointly and individually liable for the full amount of the state and local income taxes. Irs gov free file If so, you and your spouse can deduct on your separate federal returns the amount you each actually paid. Irs gov free file Joint federal return. Irs gov free file   If you file a joint federal return, you can deduct the total of the state and local income taxes both of you paid. Irs gov free file Contributions to state benefit funds. Irs gov free file    As an employee, you can deduct mandatory contributions to state benefit funds withheld from your wages that provide protection against loss of wages. Irs gov free file For example, certain states require employees to make contributions to state funds providing disability or unemployment insurance benefits. Irs gov free file Mandatory payments made to the following state benefit funds are deductible as state income taxes on Schedule A (Form 1040), line 5. Irs gov free file Alaska Unemployment Compensation Fund. Irs gov free file California Nonoccupational Disability Benefit Fund. Irs gov free file New Jersey Nonoccupational Disability Benefit Fund. Irs gov free file New Jersey Unemployment Compensation Fund. Irs gov free file New York Nonoccupational Disability Benefit Fund. Irs gov free file Pennsylvania Unemployment Compensation Fund. Irs gov free file Rhode Island Temporary Disability Benefit Fund. Irs gov free file Washington State Supplemental Workmen's Compensation Fund. Irs gov free file    Employee contributions to private or voluntary disability plans are not deductible. Irs gov free file Refund (or credit) of state or local income taxes. Irs gov free file   If you receive a refund of (or credit for) state or local income taxes in a year after the year in which you paid them, you may have to include the refund in income on Form 1040, line 10, in the year you receive it. Irs gov free file This includes refunds resulting from taxes that were overwithheld, applied from a prior year return, not figured correctly, or figured again because of an amended return. Irs gov free file If you did not itemize your deductions in the previous year, do not include the refund in income. Irs gov free file If you deducted the taxes in the previous year, include all or part of the refund on Form 1040, line 10, in the year you receive the refund. Irs gov free file For a discussion of how much to include, see Recoveries in chapter 12. Irs gov free file Foreign Income Taxes Generally, you can take either a deduction or a credit for income taxes imposed on you by a foreign country or a U. Irs gov free file S. Irs gov free file possession. Irs gov free file However, you cannot take a deduction or credit for foreign income taxes paid on income that is exempt from U. Irs gov free file S. Irs gov free file tax under the foreign earned income exclusion or the foreign housing exclusion. Irs gov free file For information on these exclusions, see Publication 54, Tax Guide for U. Irs gov free file S. Irs gov free file Citizens and Resident Aliens Abroad. Irs gov free file For information on the foreign tax credit, see Publication 514. Irs gov free file General Sales Taxes You can elect to deduct state and local general sales taxes, instead of state and local income taxes, as an itemized deduction on Schedule A (Form 1040), line 5b. Irs gov free file You can use either your actual expenses or the state and local sales tax tables to figure your sales tax deduction. Irs gov free file Actual expenses. Irs gov free file   Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) if the tax rate was the same as the general sales tax rate. Irs gov free file 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. Irs gov free file 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. Irs gov free file If you use the actual expenses method, you must have receipts to show the general sales taxes paid. Irs gov free file Do not include sales taxes paid on items used in your trade or business. Irs gov free file Motor vehicles. Irs gov free file   For purposes of this section, motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Irs gov free file This also includes sales taxes on a leased motor vehicle, but not on vehicles used in your trade or business. Irs gov free file Optional sales tax tables. Irs gov free file   Instead of using your actual expenses, you can figure your state and local general sales tax deduction using the state and local sales tax tables in the Instructions for Schedule A (Form 1040). Irs gov free file You may also be able to add the state and local general sales taxes paid on certain specified items. Irs gov free file   Your applicable table amount is based on the state where you live, your income, and the number of exemptions claimed on your tax return. Irs gov free file Your income is your adjusted gross income plus any nontaxable items such as the following. Irs gov free file Tax-exempt interest. Irs gov free file Veterans' benefits. Irs gov free file Nontaxable combat pay. Irs gov free file Workers' compensation. Irs gov free file Nontaxable part of social security and railroad retirement benefits. Irs gov free file Nontaxable part of IRA, pension, or annuity distributions, excluding rollovers. Irs gov free file Public assistance payments. Irs gov free file If you lived in different states during the same tax year, you must prorate your applicable table amount for each state based on the days you lived in each state. Irs gov free file See the Instructions for Schedule A (Form 1040), line 5, for details. Irs gov free file Real Estate Taxes Deductible real estate taxes are any state, local, or foreign taxes on real property levied for the general public welfare. Irs gov free file You can deduct these taxes only if they are based on the assessed value of the real property and charged uniformly against all property under the jurisdiction of the taxing authority. Irs gov free file Deductible real estate taxes generally do not include taxes charged for local benefits and improvements that increase the value of the property. Irs gov free file They also do not include itemized charges for services (such as trash collection) assessed against specific property or certain people, even if the charge is paid to the taxing authority. Irs gov free file For more information about taxes and charges that are not deductible, see Real Estate-Related Items You Cannot Deduct , later. Irs gov free file Tenant-shareholders in a cooperative housing corporation. Irs gov free file   Generally, if you are a tenant-stockholder in a cooperative housing corporation, you can deduct the amount paid to the corporation that represents your share of the real estate taxes the corporation paid or incurred for your dwelling unit. Irs gov free file The corporation should provide you with a statement showing your share of the taxes. Irs gov free file For more information, see Special Rules for Cooperatives in Publication 530. Irs gov free file Division of real estate taxes between buyers and sellers. Irs gov free file   If you bought or sold real estate during the year, the real estate taxes must be divided between the buyer and the seller. Irs gov free file   The buyer and the seller must divide the real estate taxes according to the number of days in the real property tax year (the period to which the tax is imposed relates) that each owned the property. Irs gov free file The seller is treated as paying the taxes up to, but not including, the date of sale. Irs gov free file The buyer is treated as paying the taxes beginning with the date of sale. Irs gov free file This applies regardless of the lien dates under local law. Irs gov free file Generally, this information is included on the settlement statement provided at the closing. Irs gov free file    If you (the seller) cannot deduct taxes until they are paid because you use the cash method of accounting, and the buyer of your property is personally liable for the tax, you are considered to have paid your part of the tax at the time of the sale. Irs gov free file This lets you deduct the part of the tax to the date of sale even though you did not actually pay it. Irs gov free file However, you must also include the amount of that tax in the selling price of the property. Irs gov free file The buyer must include the same amount in his or her cost of the property. Irs gov free file   You figure your deduction for taxes on each property bought or sold during the real property tax year as follows. Irs gov free file Worksheet 22-1. Irs gov free file Figuring Your Real Estate Tax Deduction 1. Irs gov free file Enter the total real estate taxes for the real property tax year   2. Irs gov free file Enter the number of days in the real property tax year that you owned the property   3. Irs gov free file Divide line 2 by 365 (for leap years, divide line 2 by 366) . Irs gov free file 4. Irs gov free file Multiply line 1 by line 3. Irs gov free file This is your deduction. Irs gov free file Enter it on Schedule A (Form 1040), line 6   Note. Irs gov free file Repeat steps 1 through 4 for each property you bought or sold during the real property tax year. Irs gov free file Your total deduction is the sum of the line 4 amounts for all of the properties. Irs gov free file Real estate taxes for prior years. Irs gov free file   Do not divide delinquent taxes between the buyer and seller if the taxes are for any real property tax year before the one in which the property is sold. Irs gov free file Even if the buyer agrees to pay the delinquent taxes, the buyer cannot deduct them. Irs gov free file The buyer must add them to the cost of the property. Irs gov free file The seller can deduct these taxes paid by the buyer. Irs gov free file However, the seller must include them in the selling price. Irs gov free file Examples. Irs gov free file   The following examples illustrate how real estate taxes are divided between buyer and seller. Irs gov free file Example 1. Irs gov free file Dennis and Beth White's real property tax year for both their old home and their new home is the calendar year, with payment due August 1. Irs gov free file The tax on their old home, sold on May 7, was $620. Irs gov free file The tax on their new home, bought on May 3, was $732. Irs gov free file Dennis and Beth are considered to have paid a proportionate share of the real estate taxes on the old home even though they did not actually pay them to the taxing authority. Irs gov free file On the other hand, they can claim only a proportionate share of the taxes they paid on their new property even though they paid the entire amount. Irs gov free file Dennis and Beth owned their old home during the real property tax year for 126 days (January 1 to May 6, the day before the sale). Irs gov free file They figure their deduction for taxes on their old home as follows. Irs gov free file Worksheet 22-1. Irs gov free file Figuring Your Real Estate Tax Deduction — Taxes on Old Home 1. Irs gov free file Enter the total real estate taxes for the real property tax year $620 2. Irs gov free file Enter the number of days in the real property tax year that you owned the property 126 3. Irs gov free file Divide line 2 by 365 (for leap years, divide line 2 by 366) . Irs gov free file 3452 4. Irs gov free file Multiply line 1 by line 3. Irs gov free file This is your deduction. Irs gov free file Enter it on Schedule A (Form 1040), line 6 $214 Since the buyers of their old home paid all of the taxes, Dennis and Beth also include the $214 in the selling price of the old home. Irs gov free file (The buyers add the $214 to their cost of the home. Irs gov free file ) Dennis and Beth owned their new home during the real property tax year for 243 days (May 3 to December 31, including their date of purchase). Irs gov free file They figure their deduction for taxes on their new home as follows. Irs gov free file Worksheet 22-1. Irs gov free file Figuring Your Real Estate Tax Deduction — Taxes on New Home 1. Irs gov free file Enter the total real estate taxes for the real property tax year $732 2. Irs gov free file Enter the number of days in the real property tax year that you owned the property 243 3. Irs gov free file Divide line 2 by 365 (for leap years, divide line 2 by 366) . Irs gov free file 6658 4. Irs gov free file Multiply line 1 by line 3. Irs gov free file This is your deduction. Irs gov free file Enter it on Schedule A (Form 1040), line 6 $487 Since Dennis and Beth paid all of the taxes on the new home, they add $245 ($732 paid less $487 deduction) to their cost of the new home. Irs gov free file (The sellers add this $245 to their selling price and deduct the $245 as a real estate tax. Irs gov free file ) Dennis and Beth's real estate tax deduction for their old and new homes is the sum of $214 and $487, or $701. Irs gov free file They will enter this amount on Schedule A (Form 1040), line 6. Irs gov free file Example 2. Irs gov free file George and Helen Brown bought a new home on May 3, 2013. Irs gov free file Their real property tax year for the new home is the calendar year. Irs gov free file Real estate taxes for 2012 were assessed in their state on January 1, 2013. Irs gov free file The taxes became due on May 31, 2013, and October 31, 2013. Irs gov free file The Browns agreed to pay all taxes due after the date of purchase. Irs gov free file Real estate taxes for 2012 were $680. Irs gov free file They paid $340 on May 31, 2013, and $340 on October 31, 2013. Irs gov free file These taxes were for the 2012 real property tax year. Irs gov free file The Browns cannot deduct them since they did not own the property until 2013. Irs gov free file Instead, they must add $680 to the cost of their new home. Irs gov free file In January 2014, the Browns receive their 2013 property tax statement for $752, which they will pay in 2014. Irs gov free file The Browns owned their new home during the 2013 real property tax year for 243 days (May 3 to December 31). Irs gov free file They will figure their 2014 deduction for taxes as follows. Irs gov free file Worksheet 22-1. Irs gov free file Figuring Your Real Estate Tax Deduction — Taxes on New Home 1. Irs gov free file Enter the total real estate taxes for the real property tax year $752 2. Irs gov free file Enter the number of days in the real property tax year that you owned the property 243 3. Irs gov free file Divide line 2 by 365 (for leap years, divide line 2 by 366) . Irs gov free file 6658 4. Irs gov free file Multiply line 1 by line 3. Irs gov free file This is your deduction. Irs gov free file Claim it on Schedule A (Form 1040), line 6 $501 The remaining $251 ($752 paid less $501 deduction) of taxes paid in 2014, along with the $680 paid in 2013, is added to the cost of their new home. Irs gov free file Because the taxes up to the date of sale are considered paid by the seller on the date of sale, the seller is entitled to a 2013 tax deduction of $931. Irs gov free file This is the sum of the $680 for 2012 and the $251 for the 122 days the seller owned the home in 2013. Irs gov free file The seller must also include the $931 in the selling price when he or she figures the gain or loss on the sale. Irs gov free file The seller should contact the Browns in January 2014 to find out how much real estate tax is due for 2013. Irs gov free file Form 1099-S. Irs gov free file   For certain sales or exchanges of real estate, the person responsible for closing the sale (generally the settlement agent) prepares Form 1099-S, Proceeds From Real Estate Transactions, to report certain information to the IRS and to the seller of the property. Irs gov free file Box 2 of Form 1099-S is for the gross proceeds from the sale and should include the portion of the seller's real estate tax liability that the buyer will pay after the date of sale. Irs gov free file The buyer includes these taxes in the cost basis of the property, and the seller both deducts this amount as a tax paid and includes it in the sales price of the property. Irs gov free file   For a real estate transaction that involves a home, any real estate tax the seller paid in advance but that is the liability of the buyer appears on Form 1099-S, box 5. Irs gov free file The buyer deducts this amount as a real estate tax, and the seller reduces his or her real estate tax deduction (or includes it in income) by the same amount. Irs gov free file See Refund (or rebate) , later. Irs gov free file Taxes placed in escrow. Irs gov free file   If your monthly mortgage payment includes an amount placed in escrow (put in the care of a third party) for real estate taxes, you may not be able to deduct the total amount placed in escrow. Irs gov free file You can deduct only the real estate tax that the third party actually paid to the taxing authority. Irs gov free file If the third party does not notify you of the amount of real estate tax that was paid for you, contact the third party or the taxing authority to find the proper amount to show on your return. Irs gov free file Tenants by the entirety. Irs gov free file   If you and your spouse held property as tenants by the entirety and you file separate federal returns, each of you can deduct only the taxes each of you paid on the property. Irs gov free file Divorced individuals. Irs gov free file   If your divorce or separation agreement states that you must pay the real estate taxes for a home owned by you and your spouse, part of your payments may be deductible as alimony and part as real estate taxes. Irs gov free file See Taxes and insurance in chapter 18 for more information. Irs gov free file Ministers' and military housing allowances. Irs gov free file   If you are a minister or a member of the uniformed services and receive a housing allowance that you can exclude from income, you still can deduct all of the real estate taxes you pay on your home. Irs gov free file Refund (or rebate). Irs gov free file   If you received a refund or rebate in 2013 of real estate taxes you paid in 2013, you must reduce your deduction by the amount refunded to you. Irs gov free file If you received a refund or rebate in 2013 of real estate taxes you deducted in an earlier year (either as an itemized deduction or an increase to your standard deduction), you generally must include the refund or rebate in income in the year you receive it. Irs gov free file However, the amount you include in income is limited to the amount of the deduction that reduced your tax in the earlier year. Irs gov free file For more information, see Recoveries in chapter 12. Irs gov free file Table 22-1. Irs gov free file Which Taxes Can You Deduct? Type of Tax You Can Deduct You Cannot Deduct Fees and Charges Fees and charges that are expenses of your trade or business or of producing income. Irs gov free file Fees and charges that are not expenses of your trade or business or of producing income, such as fees for driver's licenses, car inspections, parking, or charges for water bills (see Taxes and Fees You Cannot Deduct ). Irs gov free file     Fines and penalties. Irs gov free file Income Taxes State and local income taxes. Irs gov free file Federal income taxes. Irs gov free file   Foreign income taxes. Irs gov free file     Employee contributions to state funds listed under Contributions to state benefit funds . Irs gov free file Employee contributions to private or voluntary disability plans. Irs gov free file     State and local general sales taxes if you choose to deduct state and local income taxes. Irs gov free file General Sales Taxes State and local general sales taxes, including compensating use taxes. Irs gov free file State and local income taxes if you choose to deduct state and local general sales taxes. Irs gov free file Other Taxes Taxes that are expenses of your trade or business. Irs gov free file Federal excise taxes, such as tax on gasoline, that are not expenses of your trade or business or of producing income. Irs gov free file   Taxes on property producing rent or royalty income. Irs gov free file Per capita taxes. Irs gov free file   Occupational taxes. Irs gov free file See chapter 28. Irs gov free file     One-half of self-employment tax paid. Irs gov free file   Personal Property Taxes State and local personal property taxes. Irs gov free file Customs duties that are not expenses of your trade or business or of producing income. Irs gov free file Real Estate Taxes State and local real estate taxes. Irs gov free file Real estate taxes that are treated as imposed on someone else (see Division of real estate taxes between buyers and sellers ). Irs gov free file   Foreign real estate taxes. Irs gov free file Taxes for local benefits (with exceptions). Irs gov free file See Real Estate-Related Items You Cannot Deduct . Irs gov free file   Tenant's share of real estate taxes paid by  cooperative housing corporation. Irs gov free file Trash and garbage pickup fees (with exceptions). Irs gov free file See Real Estate-Related Items You Cannot Deduct . Irs gov free file     Rent increase due to higher real estate taxes. Irs gov free file     Homeowners' association charges. Irs gov free file Real Estate-Related Items You Cannot Deduct Payments for the following items generally are not deductible as real estate taxes. Irs gov free file Taxes for local benefits. Irs gov free file Itemized charges for services (such as trash and garbage pickup fees). Irs gov free file Transfer taxes (or stamp taxes). Irs gov free file Rent increases due to higher real estate taxes. Irs gov free file Homeowners' association charges. Irs gov free file Taxes for local benefits. Irs gov free file   Deductible real estate taxes generally do not include taxes charged for local benefits and improvements tending to increase the value of your property. Irs gov free file These include assessments for streets, sidewalks, water mains, sewer lines, public parking facilities, and similar improvements. Irs gov free file You should increase the basis of your property by the amount of the assessment. Irs gov free file   Local benefit taxes are deductible only if they are for maintenance, repair, or interest charges related to those benefits. Irs gov free file If only a part of the taxes is for maintenance, repair, or interest, you must be able to show the amount of that part to claim the deduction. Irs gov free file If you cannot determine what part of the tax is for maintenance, repair, or interest, none of it is deductible. Irs gov free file    Taxes for local benefits may be included in your real estate tax bill. Irs gov free file If your taxing authority (or mortgage lender) does not furnish you a copy of your real estate tax bill, ask for it. Irs gov free file You should use the rules above to determine if the local benefit tax is deductible. Irs gov free file Contact the taxing authority if you need additional information about a specific charge on your real estate tax bill. Irs gov free file Itemized charges for services. Irs gov free file    An itemized charge for services assessed against specific property or certain people is not a tax, even if the charge is paid to the taxing authority. Irs gov free file For example, you cannot deduct the charge as a real estate tax if it is: A unit fee for the delivery of a service (such as a $5 fee charged for every 1,000 gallons of water you use), A periodic charge for a residential service (such as a $20 per month or $240 annual fee charged to each homeowner for trash collection), or A flat fee charged for a single service provided by your government (such as a $30 charge for mowing your lawn because it was allowed to grow higher than permitted under your local ordinance). Irs gov free file    You must look at your real estate tax bill to determine if any nondeductible itemized charges, such as those listed above, are included in the bill. Irs gov free file If your taxing authority (or mortgage lender) does not furnish you a copy of your real estate tax bill, ask for it. Irs gov free file Exception. Irs gov free file   Service charges used to maintain or improve services (such as trash collection or police and fire protection) are deductible as real estate taxes if: The fees or charges are imposed at a like rate against all property in the taxing jurisdiction, The funds collected are not earmarked; instead, they are commingled with general revenue funds, and Funds used to maintain or improve services are not limited to or determined by the amount of these fees or charges collected. Irs gov free file Transfer taxes (or stamp taxes). Irs gov free file   Transfer taxes and similar taxes and charges on the sale of a personal home are not deductible. Irs gov free file If they are paid by the seller, they are expenses of the sale and reduce the amount realized on the sale. Irs gov free file If paid by the buyer, they are included in the cost basis of the property. Irs gov free file Rent increase due to higher real estate taxes. Irs gov free file   If your landlord increases your rent in the form of a tax surcharge because of increased real estate taxes, you cannot deduct the increase as taxes. Irs gov free file Homeowners' association charges. Irs gov free file   These charges are not deductible because they are imposed by the homeowners' association, rather than the state or local government. Irs gov free file Personal Property Taxes Personal property tax is deductible if it is a state or local tax that is: Charged on personal property, Based only on the value of the personal property, and Charged on a yearly basis, even if it is collected more or less than once a year. Irs gov free file A tax that meets the above requirements can be considered charged on personal property even if it is for the exercise of a privilege. Irs gov free file For example, a yearly tax based on value qualifies as a personal property tax even if it is called a registration fee and is for the privilege of registering motor vehicles or using them on the highways. Irs gov free file If the tax is partly based on value and partly based on other criteria, it may qualify in part. Irs gov free file Example. Irs gov free file Your state charges a yearly motor vehicle registration tax of 1% of value plus 50 cents per hundredweight. Irs gov free file You paid $32 based on the value ($1,500) and weight (3,400 lbs. Irs gov free file ) of your car. Irs gov free file You can deduct $15 (1% × $1,500) as a personal property tax because it is based on the value. Irs gov free file The remaining $17 ($. Irs gov free file 50 × 34), based on the weight, is not deductible. Irs gov free file Taxes and Fees You Cannot Deduct Many federal, state, and local government taxes are not deductible because they do not fall within the categories discussed earlier. Irs gov free file Other taxes and fees, such as federal income taxes, are not deductible because the tax law specifically prohibits a deduction for them. Irs gov free file See Table 22-1. Irs gov free file Taxes and fees that are generally not deductible include the following items. Irs gov free file Employment taxes. Irs gov free file This includes social security, Medicare, and railroad retirement taxes withheld from your pay. Irs gov free file However, one-half of self-employment tax you pay is deductible. Irs gov free file In addition, the social security and other employment taxes you pay on the wages of a household worker may be included in medical expenses that you can deduct or child care expenses that allow you to claim the child and dependent care credit. Irs gov free file For more information, see chapters 21 and 32. Irs gov free file Estate, inheritance, legacy, or succession taxes. Irs gov free file However, you can deduct the estate tax attributable to income in respect of a decedent if you, as a beneficiary, must include that income in your gross income. Irs gov free file In that case, deduct the estate tax as a miscellaneous deduction that is not subject to the 2%-of-adjusted-gross-income limit. Irs gov free file For more information, see Publication 559, Survivors, Executors, and Administrators. Irs gov free file Federal income taxes. Irs gov free file This includes income taxes withheld from your pay. Irs gov free file Fines and penalties. Irs gov free file You cannot deduct fines and penalties paid to a government for violation of any law, including related amounts forfeited as collateral deposits. Irs gov free file Gift taxes. Irs gov free file License fees. Irs gov free file You cannot deduct license fees for personal purposes (such as marriage, driver's, and dog license fees). Irs gov free file Per capita taxes. Irs gov free file You cannot deduct state or local per capita taxes. Irs gov free file Many taxes and fees other than those listed above are also nondeductible, unless they are ordinary and necessary expenses of a business or income producing activity. Irs gov free file For other nondeductible items, see Real Estate-Related Items You Cannot Deduct , earlier. Irs gov free file Where To Deduct You deduct taxes on the following schedules. Irs gov free file State and local income taxes. Irs gov free file    These taxes are deducted on Schedule A (Form 1040), line 5, even if your only source of income is from business, rents, or royalties. Irs gov free file Check box a on line 5. Irs gov free file General sales taxes. Irs gov free file   Sales taxes are deducted on Schedule A (Form 1040), line 5. Irs gov free file You must check box b on line 5. Irs gov free file If you elect to deduct sales taxes, you cannot deduct state and local income taxes on Schedule A (Form 1040), line 5, box a. Irs gov free file Foreign income taxes. Irs gov free file   Generally, income taxes you pay to a foreign country or U. Irs gov free file S. Irs gov free file possession can be claimed as an itemized deduction on Schedule A (Form 1040), line 8, or as a credit against your U. Irs gov free file S. Irs gov free file income tax on Form 1040, line 47. Irs gov free file To claim the credit, you may have to complete and attach Form 1116. Irs gov free file For more information, see chapter 37, the Form 1040 instructions, or Publication 514. Irs gov free file Real estate taxes and personal property taxes. Irs gov free file    Real estate and personal property taxes are deducted on Schedule A (Form 1040), lines 6 and 7, respectively, unless they are paid on property used in your business, in which case they are deducted on Schedule C, Schedule C-EZ, or Schedule F (Form 1040). Irs gov free file Taxes on property that produces rent or royalty income are deducted on Schedule E (Form 1040). Irs gov free file Self-employment tax. Irs gov free file    Deduct one-half of your self-employment tax on Form 1040, line 27. Irs gov free file Other taxes. Irs gov free file    All other deductible taxes are deducted on Schedule A (Form 1040), line 8. Irs gov free file Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

PTIN Renewal Checklist: What you need to get started

RENEW OR SIGN UP NOW >>

 

Before you begin your PTIN renewal application, be sure you have the following available:

  • Personal information (name, mailing address)
  • Business information (name, mailing address)
  • Explanations for felony convictions (if any) 1
  • Explanations for problems with your U.S. individual or business tax obligations (if any) 1
  • Credit or debit card for the $63.00 PTIN user fee
  • If applicable, your supervisor's PTIN (view the Notice 2011-6 fact sheet for more information)
  • If applicable, any U.S.-based professional certification information (CPA, attorney, enrolled agent, enrolled retirement plan agent, enrolled actuary, certified acceptance agent, or state license) including certification number, jurisdiction of issuance, and expiration date

Note: Most PTIN correspondence is delivered through secure online messaging in your PTIN account. Use the most up-to-date email address when obtaining your PTIN to ensure that you receive our messages.


1 Felony convictions and discrepancies with your federal tax obligations may affect your ability to obtain a PTIN

Page Last Reviewed or Updated: 30-Oct-2013

The Irs Gov Free File

Irs gov free file Index A Adoption Child tax credit, Adopted child. Irs gov free file (see also Child tax credit) Afghanistan, Afghanistan area. Irs gov free file Aliens, Alien Status Amount of exclusion, Amount of Exclusion Arabian peninsula, Arabian peninsula. Irs gov free file Assistance (see Tax help) C Child tax credit, Child Tax Credit Limits Modified adjusted gross income, Modified AGI. Irs gov free file Qualifying child, Qualifying Child Child, qualifying, Qualifying child. Irs gov free file Claims for tax forgiveness, Claims for Tax Forgiveness Codes, W-2, Form W-2 Codes Combat zone Election to include pay for earned income credit, Nontaxable combat pay election. Irs gov free file Exclusion, Combat Zone Exclusion Extension of deadlines, Service That Qualifies for an Extension of Deadline Related forgiveness, Combat Zone Related Forgiveness Community property, Community Property, Residents of community property states. Irs gov free file Contingency operation, Service That Qualifies for an Extension of Deadline Credits Child tax, Child Tax Credit Earned income, Earned Income Credit Excess social security tax withheld, Credit for Excess Social Security Tax Withheld First-time homebuyer, First-Time Homebuyer Credit D Decedents, Forgiveness of Decedent's Tax Liability Deductions, itemized, Itemized Deductions Domicile, Domicile. Irs gov free file Dual-status aliens, Dual-Status Aliens E Earned income credit, Earned Income Credit Social security card, Social security number. Irs gov free file Social security number, Social security number. Irs gov free file Educational expenses, Educational Expenses Employee business expenses, Employee Business Expenses Excess social security tax withholding credit, Credit for Excess Social Security Tax Withheld Excess withholding credit How to take, How to take the credit. Irs gov free file Expenses Employee business, Employee Business Expenses Moving, Moving Expenses Extension of deadlines, Extension of Deadlines Extension of time to file, Extensions F Family, Adopted child. Irs gov free file (see also Child tax credit) Filing returns, Filing Returns First-time homebuyer credit, First-Time Homebuyer Credit Foreclosures Mortgage settlement payouts, Foreclosures Foreign income, Foreign Source Income Foreign moves, Foreign Moves Forms 1040, Foreign Moves, Itemized Deductions, Where To File 1040A, Where To File 1040EZ, Where To File 1040NR, Nonresident Aliens 2106, Employee Business Expenses, Reimbursement. Irs gov free file 2106-EZ, Employee Business Expenses 2848, Signing Returns, Spouse overseas. Irs gov free file 3903, Moving Expenses 4868, Extensions W-2, Form W-2 Codes, Form W-2. Irs gov free file , Nontaxable combat pay election. Irs gov free file Foster care Child tax credit, Qualifying Child Free tax services, Free help with your tax return. Irs gov free file G Gross income, Gross Income H Help (see Tax help) Home Away from, Away from home. Irs gov free file Definition of, Away from home. Irs gov free file Sale of, Sale of Home Homebuyer credit, First-Time Homebuyer Credit Hospitalization, Hospitalized While Serving in a Combat Zone, Hospitalized After Leaving a Combat Zone, Qualified hospitalization. Irs gov free file I Income Foreign source, Foreign Source Income Gross, Gross Income Individual retirement arrangements, Individual Retirement Arrangements Installment agreement Payment deferment, Request for deferment. Irs gov free file Interest rate (maximum), Maximum Rate of Interest Iraq, Arabian peninsula. Irs gov free file Itemized deductions, Itemized Deductions J Joint returns, Joint returns. Irs gov free file , Joint returns. Irs gov free file , Joint returns. Irs gov free file K Kosovo, The Kosovo area. Irs gov free file M Military action related forgiveness, Terrorist or Military Action Related Forgiveness Military Spouses Residency Relief Act Domicile, Military Spouses Residency Relief Act (MSRRA) Miscellaneous itemized deductions, Employee Business Expenses Missing status, Missing status. Irs gov free file , Spouse in missing status. Irs gov free file , Missing status. Irs gov free file Modified adjusted gross income (MAGI) Child tax credit limits, Modified AGI. Irs gov free file Moving expenses, Moving Expenses N Nonresident aliens, Nonresident Aliens P Permanent change of station, Permanent change of station. Irs gov free file Personal representative, Forgiveness of Decedent's Tax Liability Power of attorney, Signing Returns Professional dues, Professional Dues Publications (see Tax help) Q Qualifying child, Qualifying child. Irs gov free file R Reimbursements Employee business expenses, Reimbursement. Irs gov free file Moving and storage, Services or reimbursements provided by the government. Irs gov free file Uniforms, Uniforms Reservists, Armed Forces reservists. Irs gov free file Travel, Armed Forces Reservists Uniforms, Uniforms Resident aliens, Resident Aliens Returns Filing, Filing Returns Signing, Signing Returns S Sale of home, Sale of Home Same-sex marriage, Same-Sex Marriage SCRA violation payouts, Foreclosures Separate returns, Separate returns. Irs gov free file Servicemembers Civil Relief Act, Maximum Rate of Interest Serving in a combat zone, Serving in a Combat Zone Social security numbers (SSNs) Earned income credit, Residency test. Irs gov free file Spouse Deadline extension, Spouses. Irs gov free file Died, Spouse died during the year. Irs gov free file Incapacitated, Spouse incapacitated. Irs gov free file Missing, Spouse in missing status. Irs gov free file Nonresident alien, Treating nonresident alien spouse as resident alien. Irs gov free file Overseas, Spouse overseas. Irs gov free file State bonus payments, State bonus payments. Irs gov free file T Tax forgiven, Combat Zone Related Forgiveness Tax help, How To Get Tax Help Temporary work location, Temporary work location. Irs gov free file Terrorist related forgiveness, Terrorist or Military Action Related Forgiveness Transportation, Armed Forces reservists. Irs gov free file Transportation expenses, Transportation Expenses Travel expenses, Travel Expenses TTY/TDD information, How To Get Tax Help U Uniforms, Uniforms W When to file, When To File Where to file, Where To File Y Yugoslavia, The Kosovo area. Irs gov free file Prev  Up     Home   More Online Publications