Instructions For Schedule A (Form 1040) - 2009 (Page 5 of 15) in pdf

emptions column refers to the number of

locality during 2009 and the denominator is

Example. You lived in Locality 1 from

exemptions claimed on Form 1040, line 6d.

the total number of days in the year (365).

January 1 through August 31, 2009 (243

If you lived in more than one locality in the

days), and in Locality 2 from September 1

What if you lived in more than one lo-

same state and the local general sales tax

through December 31, 2009 (122 days).

cality? If you lived in more than one local-

rate was the same for each locality, enter

The table amount for Locality 1 is $100.

ity during 2009, look up the table amount

the total of the prorated table amounts for

The table amount for Locality 2 is $150.

for each locality using the above rules. If

each locality in that state on line 2. Other-

You would figure the amount to enter on

there is no table for your locality, the table

amount is considered to be zero. Multiply

wise, complete a separate worksheet for

line 2 as follows. Note that this amount

the table amount for each locality you lived

lines 2 through 6 for each locality and enter

may not equal your local sales tax deduc-

in by a fraction. The numerator of the frac-

each prorated table amount on line 2 of the

tion, which is figured on line 6 of the work-

tion is the number of days you lived in the

applicable worksheet.

sheet.

State and Local General Sales Tax Deduction Worksheet—Line 5b

(See the Instructions for Line 5b Worksheet that begin on page A-3.)

Keep for Your Records

Before you begin:

See the instructions for line 1 on page A-3 if you:

Lived in more than one state during 2009, or

Had any nontaxable income in 2009.

1. Enter your state general sales taxes from the applicable table on page A-12 or A-13 (see page A-3) . . 1. $

Next. If, for all of 2009, you lived only in Connecticut, the District of Columbia, Indiana, Kentucky,

Maine, Maryland, Massachusetts, Michigan, New Jersey, Rhode Island, or West Virginia, skip lines 2

through 5, enter -0- on line 6, and go to line 7. Otherwise, go to line 2.

2. Did you live in Alaska, Arizona, Arkansas, California (Los Angeles County only), Colorado, Georgia,

Illinois, Louisiana, Missouri, New York State, North Carolina, South Carolina, Tennessee, Utah, or

Virginia in 2009?

}

No. Enter -0-

. . . . . . . . . . .

2. $

Yes. Enter your local general sales taxes from the applicable

table on page A-14 (see page A-3)

3. Did your locality impose a local general sales tax in 2009? Residents of California

and Nevada see page A-5.

No. Skip lines 3 through 5, enter -0- on line 6, and go to line 7.

Yes. Enter your local general sales tax rate, but omit the percentage sign. For

example, if your local general sales tax rate was 2.5%, enter 2.5. If your local

general sales tax rate changed or you lived in more than one locality in the same

state during 2009, see page A-5. (If you do not know your local general sales tax

rate, contact your local government.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.

4. Did you enter -0- on line 2 above?

No. Skip lines 4 and 5 and go to line 6.

Yes. Enter your state general sales tax rate (shown in the table heading for your

state), but omit the percentage sign. For example, if your state general sales tax

rate is 6%, enter 6.0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.

5. Divide line 3 by line 4. Enter the result as a decimal (rounded to at least three places) 5.

6. Did you enter -0- on line 2 above?

No. Multiply line 2 by line 3

}

. . . . . . . . . . . . . . . . . .

Yes. Multiply line 1 by line 5. If you lived in more than one locality in

the same state during 2009, see the instructions on page A-5

7. Enter your state and local general sales taxes paid on specified items, if any (see page A-5) . . . . . . . . 7. $

8. Deduction for general sales taxes. Add lines 1, 6, and 7. 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. Be sure to check box b on that line . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. $

A-4

Instructions For Schedule A (Form 1040) - 2009 Page 5

Related Articles

Related forms

Related Categories