This interview will help you determine if personal taxes you paid are deductible as an itemized deduction on Schedule A (Form 1040).
This topic doesn't address taxes that are related to business or rental property. For information regarding business taxes, please see Publication 535, Business Expenses. For information regarding taxes related to rental property, please see Publication 527, Residential Rental Property (Including Rental of Vacation Homes).
Information You'll Need
- Your filing status.
- Type of tax paid.
The tool is designed for taxpayers who use the cash method of accounting and that were U.S. citizens or resident aliens for the entire tax year for which they're inquiring. If married, the spouse must also have been a U.S. citizen or resident alien for the entire tax year. The cash method of accounting is the method most taxpayers use. If you use this method, you report all items of income in the year in which you actually or constructively receive them. Generally, you deduct all expenses in the year you actually pay them. For information regarding nonresidents or dual-status aliens, please see International Taxpayers and Publication 519, U.S. Tax Guide for Aliens.
Conclusions are based on information provided by you in response to the questions you answered. Answers do not constitute written advice in response to a specific written request of the taxpayer within the meaning of section 6404(f) of the Internal Revenue Code.
Estimated Completion Time: 15 minutes
Please Note: After 15 minutes of inactivity, you'll be forced to start over.
Caution: Using the "Back" button within the ITA tool could cause an application error.