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File State Tax Return For Free

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File State Tax Return For Free

File state tax return for free 4. File state tax return for free   General Business Credits Table of Contents Introduction Useful Items - You may want to see: Business Credits How To Claim the Credit Introduction Your general business credit for the year consists of your carryforward of business credits from prior years plus the total of your current year business credits. File state tax return for free In addition, your general business credit for the current year may be increased later by the carryback of business credits from later years. File state tax return for free You subtract this credit directly from your tax. File state tax return for free Useful Items - You may want to see: Form (and Instructions) 3800 General Business Credit 6251 Alternative Minimum Tax—Individuals See chapter 12 for information about getting publications and forms. File state tax return for free Business Credits All of the following credits are part of the general business credit. File state tax return for free The form you use to figure each credit is shown in parentheses. File state tax return for free You will also have to complete Form 3800. File state tax return for free Alternative fuel vehicle refueling property credit (Form 8911). File state tax return for free   This credit applies to the cost of any qualified fuel vehicle refueling property you placed in service. File state tax return for free For more information, see Form 8911. File state tax return for free Alternative motor vehicle credit (Form 8910). File state tax return for free   For more information, see Form 8910. File state tax return for free Biodiesel and renewable diesel fuels credit (Form 8864). File state tax return for free   For more information, see Form 8864. File state tax return for free Biofuel producer credit (Form 6478). File state tax return for free    For more information, see Form 6478. File state tax return for free Carbon dioxide sequestration credit (Form 8933). File state tax return for free   This credit is for carbon dioxide which is captured at a qualified facility and disposed of in a secure geological storage or used in a qualified enhanced oil or natural gas recovery project. File state tax return for free For more information, see Form 8933. File state tax return for free Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). File state tax return for free   This credit is generally equal to your (employer's) portion of social security and Medicare taxes paid on tips received by employees of your food and beverage establishment where tipping is customary. File state tax return for free The credit applies regardless of whether the food is consumed on or off your business premises. File state tax return for free For more information, see Form 8846. File state tax return for free Credit for employer differential wage payments (Form 8932). File state tax return for free   This credit provides certain small businesses with an incentive to continue to pay wages to an employee performing services on active duty in the uniformed services of the United States for a period of more than 30 days. File state tax return for free For more information, see Form 8932. File state tax return for free Credit for employer-provided childcare facilities and services (Form 8882). File state tax return for free   This credit applies to the qualified expenses you paid for employee childcare and qualified expenses you paid for childcare resource and referral services. File state tax return for free For more information, see Form 8882. File state tax return for free Credit for increasing research activities (Form 6765). File state tax return for free   This credit is designed to encourage businesses to increase the amounts they spend on research and experimental activities, including energy research. File state tax return for free For more information, see Form 6765. File state tax return for free Credit for small employer health insurance premiums (Form 8941). File state tax return for free   This credit applies to the cost of certain health insurance coverage you provide to certain employees. File state tax return for free For more information, see Form 8941. File state tax return for free Credit for small employer pension plan startup costs (Form 8881). File state tax return for free   This credit applies to pension plan startup costs of a new qualified defined benefit or defined contribution plan (including a 401(k) plan), SIMPLE plan, or simplified employee pension. File state tax return for free For more information, see Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). File state tax return for free Disabled access credit (Form 8826). File state tax return for free   This credit is a nonrefundable tax credit for an eligible small business that pays or incurs expenses to provide access to persons who have disabilities. File state tax return for free You must pay or incur the expenses to enable your business to comply with the Americans with Disabilities Act of 1990. File state tax return for free For more information, see Form 8826. File state tax return for free Distilled spirits credit (Form 8906). File state tax return for free   This credit is available to distillers and importers of distilled spirits and eligible wholesalers of distilled spirits. File state tax return for free For more information, see Form 8906. File state tax return for free Empowerment zone employment credit (Form 8844). File state tax return for free   You may qualify for this credit if you have employees and are engaged in a business in an empowerment zone for which the credit is available. File state tax return for free For more information, see Form 8844. File state tax return for free Energy efficient appliance credit (Form 8909). File state tax return for free   This credit is available for manufacturers of eligible appliances. File state tax return for free For more information, see Form 8909. File state tax return for free Energy efficient home credit (Form 8908). File state tax return for free   This credit is available for eligible contractors of certain homes sold for use as a residence. File state tax return for free For more information, see Form 8908. File state tax return for free Indian employment credit (Form 8845). File state tax return for free   This credit applies to qualified wages and health insurance costs you paid or incurred for qualified employees. File state tax return for free For more information, see Form 8845. File state tax return for free Investment credit (Form 3468). File state tax return for free   The investment credit is the total of the following credits. File state tax return for free Rehabilitation credit. File state tax return for free Energy credit. File state tax return for free Qualifying advanced coal project credit. File state tax return for free Qualifying gasification project credit. File state tax return for free Qualifying advanced energy project credit. File state tax return for free   For more information, see Form 3468. File state tax return for free Low sulfur diesel fuel production credit (Form 8896). File state tax return for free    For more information, see Form 8896. File state tax return for free Low-income housing credit (Form 8586). File state tax return for free   This credit generally applies to each new qualified low-income building placed in service after 1986. File state tax return for free For more information, see Form 8586. File state tax return for free Mine rescue team training credit (Form 8923). File state tax return for free   This credit applies to training program costs you pay or incur for certain mine rescue team employees. File state tax return for free For more information, see Form 8923. File state tax return for free New markets credit (Form 8874). File state tax return for free   This credit is for qualified equity investments made in qualified community development entities. File state tax return for free For more information, see Form 8874. File state tax return for free Nonconventional source fuel credit (Form 8907). File state tax return for free   This credit is for qualified coke and coke gas you produced and sold to an unrelated person during the tax year. File state tax return for free For more information, see Form 8907. File state tax return for free Orphan drug credit (Form 8820). File state tax return for free   This credit applies to qualified expenses incurred in testing certain drugs for rare diseases and conditions. File state tax return for free For more information, see Form 8820. File state tax return for free Qualified plug-in electric drive motor vehicle credit (Form 8936). File state tax return for free   This credit is for certain new qualified plug-in electric vehicles placed in service during the tax year. File state tax return for free For more information, see Form 8936. File state tax return for free Qualified railroad track maintenance credit (Form 8900). File state tax return for free   This credit applies with respect to qualified railroad track maintenance expenditures paid or incurred during the tax year. File state tax return for free For more information, see Form 8900. File state tax return for free Renewable electricity, refined coal, and Indian coal production credit (Form 8835). File state tax return for free   This credit is for the sale of electricity, refined coal, or Indian coal produced in the United States or U. File state tax return for free S. File state tax return for free possessions from qualified energy resources at a qualified facility. File state tax return for free For more information, see Form 8835. File state tax return for free Work opportunity credit (Form 5884). File state tax return for free   This credit provides businesses with an incentive to hire individuals from targeted groups that have a particularly high unemployment rate or other special employment needs. File state tax return for free For more information, see Form 5884. File state tax return for free How To Claim the Credit To claim a general business credit, you will first have to get the forms you need to claim your current year business credits. File state tax return for free In addition to the credit form, you also need to file Form 3800. File state tax return for free Prev  Up  Next   Home   More Online Publications
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File state tax return for free 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. File state tax return for free 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. File state tax return for free 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. File state tax return for free Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. File state tax return for free Also include any state and local general sales taxes paid for a leased motor vehicle. File state tax return for free Do not include sales taxes paid on items used in your trade or business. File state tax return for free 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. File state tax return for free You must keep your actual receipts showing general sales taxes paid to use this method. File state tax return for free Refund of general sales taxes. File state tax return for free   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. File state tax return for free 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. File state tax return for free 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. File state tax return for free See Recoveries in Pub. File state tax return for free 525 for details. File state tax return for free 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. File state tax return for free You may also be able to add the state and local general sales taxes paid on certain specified items. File state tax return for free To figure your state and local general sales tax deduction using the tables, complete the worksheet below. File state tax return for free 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. File state tax return for free State and Local General Sales Tax Deduction Worksheet (See the instructions that begin on page 3. File state tax return for free ) 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. File state tax return for free   1. File state tax return for free Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the instructions) 1. File state tax return for free $     Next. File state tax return for free 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. File state tax return for free Otherwise, go to line 2       2. File state tax return for free 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. File state tax return for free Enter -0-                   Yes. File state tax return for free Enter your local general sales taxes from the applicable table on page 7 (see page 3 of the instructions)     2. File state tax return for free $       3. File state tax return for free 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. File state tax return for free Skip lines 3 through 5, enter -0- on line 6, and go to line 7             Yes. File state tax return for free Enter your local general sales tax rate, but omit the percentage sign. File state tax return for free For example, if your local general sales tax rate was 2. File state tax return for free 5%, enter 2. File state tax return for free 5. File state tax return for free 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. File state tax return for free (If you do not know your local general sales tax rate, contact your local government. File state tax return for free ) 3. File state tax return for free . File state tax return for free       4. File state tax return for free Did you enter -0- on line 2 above?             No. File state tax return for free Skip lines 4 and 5 and go to line 6             Yes. File state tax return for free Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. File state tax return for free For example, if your state general sales tax rate is 6%, enter 6. File state tax return for free 0 4. File state tax return for free . File state tax return for free       5. File state tax return for free Divide line 3 by line 4. File state tax return for free Enter the result as a decimal (rounded to at least three places) 5. File state tax return for free . File state tax return for free       6. File state tax return for free Did you enter -0- on line 2 above?             No. File state tax return for free Multiply line 2 by line 3   6. File state tax return for free $     Yes. File state tax return for free Multiply line 1 by line 5. File state tax return for free If you lived in more than one locality in the same state during 2006, see page 4 of the instructions           7. File state tax return for free Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the instructions) 7. File state tax return for free $   8. File state tax return for free Deduction for general sales taxes. File state tax return for free Add lines 1, 6, and 7. File state tax return for free 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. File state tax return for free Be sure to enter “ST” on the dotted line to the left of the entry space 8. File state tax return for free $     Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. File state tax return for free    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. File state tax return for free Read down the “At least-But less than” columns for your state and find the line that includes your 2006 income. File state tax return for free If married filing separately, do not include your spouse's income. File state tax return for free Your 2006 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. File state tax return for free Tax-exempt interest. File state tax return for free Veterans' benefits. File state tax return for free Nontaxable combat pay. File state tax return for free Workers' compensation. File state tax return for free Nontaxable part of social security and railroad retirement benefits. File state tax return for free Nontaxable part of IRA, pension, or annuity distributions. File state tax return for free Do not include rollovers. File state tax return for free Public assistance payments. File state tax return for free The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. File state tax return for free Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. File state tax return for free 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. File state tax return for free If there is no table for your state, the table amount is considered to be zero. File state tax return for free Multiply the table amount for each state you lived in by a fraction. File state tax return for free 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). File state tax return for free Enter the total of the prorated table amounts for each state on line 1. File state tax return for free 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. File state tax return for free Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. File state tax return for free Example. File state tax return for free 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). File state tax return for free The table amount for State A is $500. File state tax return for free The table amount for State B is $400. File state tax return for free You would figure your state general sales tax as follows. File state tax return for free 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. File state tax return for free Otherwise, complete a separate worksheet for State A and State B. File state tax return for free Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. File state tax return for free Line 2. File state tax return for free   If you checked the “No” box, enter -0- on line 2, and go to line 3. File state tax return for free 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. File state tax return for free Read down the “At least-But less than” columns for your locality and find the line that includes your 2006 income. File state tax return for free See the line 1 instructions on this page to figure your 2006 income. File state tax return for free The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. File state tax return for free Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. File state tax return for free 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. File state tax return for free If there is no table for your locality, the table amount is considered to be zero. File state tax return for free Multiply the table amount for each locality you lived in by a fraction. File state tax return for free 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). File state tax return for free 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. File state tax return for free 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. File state tax return for free Example. File state tax return for free 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). File state tax return for free The table amount for Locality 1 is $100. File state tax return for free The table amount for Locality 2 is $150. File state tax return for free You would figure the amount to enter on line 2 as follows. File state tax return for free Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. File state tax return for free Locality 1: $100 x 243/365 = $67   Locality 2: $150 x 122/365 = 50   Total = $117   Line 3. File state tax return for free   If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7. File state tax return for free 25%. File state tax return for free Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7. File state tax return for free 25%. File state tax return for free   If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6. File state tax return for free 5%. File state tax return for free Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6. File state tax return for free 5%. File state tax return for free   If you lived in Texarkana, Arkansas, check the “Yes” box and enter “4. File state tax return for free 0” on line 3. File state tax return for free Your local general sales tax rate of 4. File state tax return for free 0% includes the additional 1. File state tax return for free 0% Arkansas state sales tax rate for Texarkana and the 1. File state tax return for free 5% sales tax rate for Miller County. File state tax return for free 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. File state tax return for free Multiply each tax rate for the period it was in effect by a fraction. File state tax return for free 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). File state tax return for free Enter the total of the prorated tax rates on line 3. File state tax return for free Example. File state tax return for free Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2006 (273 days). File state tax return for free The rate increased to 1. File state tax return for free 75% for the period from October 1 through December 31, 2006 (92 days). File state tax return for free You would enter “1. File state tax return for free 189” on line 3, figured as follows. File state tax return for free January 1 - September 30: 1. File state tax return for free 00 x 273/365 = 0. File state tax return for free 748   October 1 - December 31: 1. File state tax return for free 75 x 92/365 = 0. File state tax return for free 441   Total = 1. File state tax return for free 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. File state tax return for free Each locality did not have the same local general sales tax rate. File state tax return for free You lived in Texarkana, AR, or Los Angeles County, CA. File state tax return for free   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. File state tax return for free 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). File state tax return for free Example. File state tax return for free 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). File state tax return for free The local general sales tax rate for Locality 1 is 1%. File state tax return for free The rate for Locality 2 is 1. File state tax return for free 75%. File state tax return for free You would enter “0. File state tax return for free 666” on line 3 for the Locality 1 worksheet and “0. File state tax return for free 585” for the Locality 2 worksheet, figured as follows. File state tax return for free Locality 1: 1. File state tax return for free 00 x 243/365 = 0. File state tax return for free 666   Locality 2: 1. File state tax return for free 75 x 122/365 = 0. File state tax return for free 585   Line 6. File state tax return for free   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. File state tax return for free 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. File state tax return for free Line 7. File state tax return for free    Enter on line 7 any state and local general sales taxes paid on the following specified items. File state tax return for free If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. File state tax return for free A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). File state tax return for free Also include any state and local general sales taxes paid for a leased motor vehicle. File state tax return for free 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. File state tax return for free An aircraft or boat, if the tax rate was the same as the general sales tax rate. File state tax return for free 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. File state tax return for free 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. File state tax return for free You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. File state tax return for free 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. File state tax return for free The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. File state tax return for free 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. File state tax return for free   Do not include sales taxes paid on items used in your trade or business. File state tax return for free If you received a refund of state or local general sales taxes in 2006, see Refund of general sales taxes on page 1. 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