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Taxact.com 2012

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Taxact.com 2012

Taxact. Taxact.com 2012 com 2012 Index Symbols $10,000, cash payments over, Introduction A Assistance (see Tax help) C Cash transactions over $10,000, Introduction F Form, Who Must File Form 8300? 8300, Who Must File Form 8300? Free tax services, How To Get Tax Help H Help (see Tax help) M More information (see Tax help) P Publications (see Tax help) R Reporting cash payments over $10,000, Introduction T Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. Taxact.com 2012 TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
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Contact My Local Office in North Carolina

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours Of Service Telephone*
Asheville 151 Patton Ave.
Asheville, NC 28801 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

Services Provided

(828) 271-4764 
Charlotte  Five Resource Square, 
10715 David Taylor Drive
Charlotte, NC 28262 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(704) 548-4100 
Durham  3308 Chapel Hill Blvd.
Durham, NC 27707 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(919) 401-0300 
Fayetteville  225 Green St.
Fayetteville, NC 28301 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(910) 223-3580 
Greensboro  4905 Koger Boulevard
Greensboro, NC 27407 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(336) 574-6024 
Greenville  2835 South Charles Blvd.
Greenville, NC 27858

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(252) 561-4040 
Hickory  115 Fifth Ave. NW
Hickory, NC 28601 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon -1:00 p.m.)

 

Services Provided

(828) 267-7655 
Raleigh  4405 Bland Rd.
Raleigh, NC 27609 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(919) 850-1100 
Wilmington 3340 Jaeckle Dr.
Wilmington, NC 28403 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(910) 254-5198 
Winston-Salem  1677 Westbrook Plaza
Suite 160
Winston-Salem, NC 27103 

Monday-Friday - 8:30 a.m.-4:30 p.m.   
(Closed for lunch 12:00 noon -1:00 p.m.) 

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(336) 659-2740 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses). 

For information on where to file your tax return please see Where to File Addresses

The Taxpayer Advocate Service: Call (336) 574-6119 in Greensboro or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service 
6635 Executive Circle 
Suite 180 
Charlotte, NC 28212

Internal Revenue Service
4905 Koger Blvd.
Greensboro, NC 27407

Internal Revenue Service
4405 Bland Road
Raleigh, NC 27609

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Taxact.com 2012

Taxact. Taxact.com 2012 com 2012 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. Taxact.com 2012 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. Taxact.com 2012 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. Taxact.com 2012 Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Taxact.com 2012 Also include any state and local general sales taxes paid for a leased motor vehicle. Taxact.com 2012 Do not include sales taxes paid on items used in your trade or business. Taxact.com 2012 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. Taxact.com 2012 You must keep your actual receipts showing general sales taxes paid to use this method. Taxact.com 2012 Refund of general sales taxes. Taxact.com 2012   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. Taxact.com 2012 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. Taxact.com 2012 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. Taxact.com 2012 See Recoveries in Pub. Taxact.com 2012 525 for details. Taxact.com 2012 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. Taxact.com 2012 You may also be able to add the state and local general sales taxes paid on certain specified items. Taxact.com 2012 To figure your state and local general sales tax deduction using the tables, complete the worksheet below. Taxact.com 2012 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. Taxact.com 2012 State and Local General Sales Tax Deduction Worksheet (See the instructions that begin on page 3. Taxact.com 2012 ) 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. Taxact.com 2012   1. Taxact.com 2012 Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the instructions) 1. Taxact.com 2012 $     Next. Taxact.com 2012 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. Taxact.com 2012 Otherwise, go to line 2       2. Taxact.com 2012 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. Taxact.com 2012 Enter -0-                   Yes. Taxact.com 2012 Enter your local general sales taxes from the applicable table on page 7 (see page 3 of the instructions)     2. Taxact.com 2012 $       3. Taxact.com 2012 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. Taxact.com 2012 Skip lines 3 through 5, enter -0- on line 6, and go to line 7             Yes. Taxact.com 2012 Enter your local general sales tax rate, but omit the percentage sign. Taxact.com 2012 For example, if your local general sales tax rate was 2. Taxact.com 2012 5%, enter 2. Taxact.com 2012 5. Taxact.com 2012 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. Taxact.com 2012 (If you do not know your local general sales tax rate, contact your local government. Taxact.com 2012 ) 3. Taxact.com 2012 . Taxact.com 2012       4. Taxact.com 2012 Did you enter -0- on line 2 above?             No. Taxact.com 2012 Skip lines 4 and 5 and go to line 6             Yes. Taxact.com 2012 Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. Taxact.com 2012 For example, if your state general sales tax rate is 6%, enter 6. Taxact.com 2012 0 4. Taxact.com 2012 . Taxact.com 2012       5. Taxact.com 2012 Divide line 3 by line 4. Taxact.com 2012 Enter the result as a decimal (rounded to at least three places) 5. Taxact.com 2012 . Taxact.com 2012       6. Taxact.com 2012 Did you enter -0- on line 2 above?             No. Taxact.com 2012 Multiply line 2 by line 3   6. Taxact.com 2012 $     Yes. Taxact.com 2012 Multiply line 1 by line 5. Taxact.com 2012 If you lived in more than one locality in the same state during 2006, see page 4 of the instructions           7. Taxact.com 2012 Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the instructions) 7. Taxact.com 2012 $   8. Taxact.com 2012 Deduction for general sales taxes. Taxact.com 2012 Add lines 1, 6, and 7. Taxact.com 2012 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. Taxact.com 2012 Be sure to enter “ST” on the dotted line to the left of the entry space 8. Taxact.com 2012 $     Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. Taxact.com 2012    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. Taxact.com 2012 Read down the “At least-But less than” columns for your state and find the line that includes your 2006 income. Taxact.com 2012 If married filing separately, do not include your spouse's income. Taxact.com 2012 Your 2006 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. Taxact.com 2012 Tax-exempt interest. Taxact.com 2012 Veterans' benefits. Taxact.com 2012 Nontaxable combat pay. Taxact.com 2012 Workers' compensation. Taxact.com 2012 Nontaxable part of social security and railroad retirement benefits. Taxact.com 2012 Nontaxable part of IRA, pension, or annuity distributions. Taxact.com 2012 Do not include rollovers. Taxact.com 2012 Public assistance payments. Taxact.com 2012 The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Taxact.com 2012 Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Taxact.com 2012 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. Taxact.com 2012 If there is no table for your state, the table amount is considered to be zero. Taxact.com 2012 Multiply the table amount for each state you lived in by a fraction. Taxact.com 2012 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). Taxact.com 2012 Enter the total of the prorated table amounts for each state on line 1. Taxact.com 2012 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. Taxact.com 2012 Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. Taxact.com 2012 Example. Taxact.com 2012 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). Taxact.com 2012 The table amount for State A is $500. Taxact.com 2012 The table amount for State B is $400. Taxact.com 2012 You would figure your state general sales tax as follows. Taxact.com 2012 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. Taxact.com 2012 Otherwise, complete a separate worksheet for State A and State B. Taxact.com 2012 Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. Taxact.com 2012 Line 2. Taxact.com 2012   If you checked the “No” box, enter -0- on line 2, and go to line 3. Taxact.com 2012 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. Taxact.com 2012 Read down the “At least-But less than” columns for your locality and find the line that includes your 2006 income. Taxact.com 2012 See the line 1 instructions on this page to figure your 2006 income. Taxact.com 2012 The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Taxact.com 2012 Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Taxact.com 2012 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. Taxact.com 2012 If there is no table for your locality, the table amount is considered to be zero. Taxact.com 2012 Multiply the table amount for each locality you lived in by a fraction. Taxact.com 2012 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). Taxact.com 2012 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. Taxact.com 2012 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. Taxact.com 2012 Example. Taxact.com 2012 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). Taxact.com 2012 The table amount for Locality 1 is $100. Taxact.com 2012 The table amount for Locality 2 is $150. Taxact.com 2012 You would figure the amount to enter on line 2 as follows. Taxact.com 2012 Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. Taxact.com 2012 Locality 1: $100 x 243/365 = $67   Locality 2: $150 x 122/365 = 50   Total = $117   Line 3. Taxact.com 2012   If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7. Taxact.com 2012 25%. Taxact.com 2012 Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7. Taxact.com 2012 25%. Taxact.com 2012   If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6. Taxact.com 2012 5%. Taxact.com 2012 Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6. Taxact.com 2012 5%. Taxact.com 2012   If you lived in Texarkana, Arkansas, check the “Yes” box and enter “4. Taxact.com 2012 0” on line 3. Taxact.com 2012 Your local general sales tax rate of 4. Taxact.com 2012 0% includes the additional 1. Taxact.com 2012 0% Arkansas state sales tax rate for Texarkana and the 1. Taxact.com 2012 5% sales tax rate for Miller County. Taxact.com 2012 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. Taxact.com 2012 Multiply each tax rate for the period it was in effect by a fraction. Taxact.com 2012 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). Taxact.com 2012 Enter the total of the prorated tax rates on line 3. Taxact.com 2012 Example. Taxact.com 2012 Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2006 (273 days). Taxact.com 2012 The rate increased to 1. Taxact.com 2012 75% for the period from October 1 through December 31, 2006 (92 days). Taxact.com 2012 You would enter “1. Taxact.com 2012 189” on line 3, figured as follows. Taxact.com 2012 January 1 - September 30: 1. Taxact.com 2012 00 x 273/365 = 0. Taxact.com 2012 748   October 1 - December 31: 1. Taxact.com 2012 75 x 92/365 = 0. Taxact.com 2012 441   Total = 1. Taxact.com 2012 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. Taxact.com 2012 Each locality did not have the same local general sales tax rate. Taxact.com 2012 You lived in Texarkana, AR, or Los Angeles County, CA. Taxact.com 2012   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. Taxact.com 2012 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). Taxact.com 2012 Example. Taxact.com 2012 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). Taxact.com 2012 The local general sales tax rate for Locality 1 is 1%. Taxact.com 2012 The rate for Locality 2 is 1. Taxact.com 2012 75%. Taxact.com 2012 You would enter “0. Taxact.com 2012 666” on line 3 for the Locality 1 worksheet and “0. Taxact.com 2012 585” for the Locality 2 worksheet, figured as follows. Taxact.com 2012 Locality 1: 1. Taxact.com 2012 00 x 243/365 = 0. Taxact.com 2012 666   Locality 2: 1. Taxact.com 2012 75 x 122/365 = 0. Taxact.com 2012 585   Line 6. Taxact.com 2012   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. Taxact.com 2012 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. Taxact.com 2012 Line 7. Taxact.com 2012    Enter on line 7 any state and local general sales taxes paid on the following specified items. Taxact.com 2012 If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. Taxact.com 2012 A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). Taxact.com 2012 Also include any state and local general sales taxes paid for a leased motor vehicle. Taxact.com 2012 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. Taxact.com 2012 An aircraft or boat, if the tax rate was the same as the general sales tax rate. Taxact.com 2012 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. Taxact.com 2012 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. Taxact.com 2012 You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. Taxact.com 2012 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. Taxact.com 2012 The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. Taxact.com 2012 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. Taxact.com 2012   Do not include sales taxes paid on items used in your trade or business. Taxact.com 2012 If you received a refund of state or local general sales taxes in 2006, see Refund of general sales taxes on page 1. Taxact.com 2012 Prev  Up  Next   Home   More Online Publications