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Tax Form 1040a

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Tax Form 1040a

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

Tax form 1040a Publication 584-B - Introductory Material Table of Contents What's New Introduction What's New The IRS has created a page on IRS. Tax form 1040a gov for information about Publication 584-B, at www. Tax form 1040a irs. Tax form 1040a gov/pub584b. Tax form 1040a Information about any future developments affecting Publication 584-B (such as legislation enacted after we released it) will be posted on that page. Tax form 1040a Introduction This workbook is designed to help you figure your loss on business and income-producing property in the event of a disaster, casualty, or theft. Tax form 1040a It contains schedules to help you figure the loss to your office furniture and fixtures, information systems, motor vehicles, office supplies, buildings, and equipment. Tax form 1040a These schedules, however, are for your information only. Tax form 1040a You must complete Form 4684, Casualties and Thefts, to report your loss. Tax form 1040a Prev  Up  Next   Home   More Online Publications