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State Income Taxes

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State Income Taxes

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The State Income Taxes

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