Form 1040 Planlæg en vejledning

Department of the Treasury

Internal Revenue Service

2023 Instructions for Schedule A

Use Schedule A (Form 1040) to figure your itemized deductions. In most cases, your

federal income tax will be less if you take the larger of your itemized deductions or

your standard deduction.

Itemized

Deductions

If you itemize, you can deduct a part of your medical and dental expenses, and

amounts you paid for certain taxes, interest, contributions, and other expenses. You

can also deduct certain casualty and theft losses.

If you and your spouse paid expenses jointly and are filing separate returns for

2023, see Pub. 504 to figure the portion of joint expenses that you can claim as itemiz-

ed deductions.

Don't include on Schedule A items deducted elsewhere, such as on Form

1040, Form 1040-SR, or Schedule C, E, or F.

!

CAUTION

Section references are to the Internal

Revenue Code unless otherwise noted.

trists, psychoanalysts (medical care on-

ly), and psychologists.

More information. Pub. 502 discusses

the types of expenses you can and can’t

deduct. It also explains when you can

deduct capital expenses and special care

Medical examinations, X-ray and

laboratory services, and insulin treat-

•

Future developments. For the latest in-

formation about developments related to

Schedule A (Form 1040) and its instruc-

tions, such as legislation enacted after

they were published, go to IRS.gov/

ScheduleA.

ments your doctor ordered.

expenses for disabled persons.

Diagnostic tests, such as

full-body scan, pregnancy test, or blood

sugar test kit.

a

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Examples of Medical and

Dental Payments You Can

Include in Calculating Your

Total Medical Expenses

To the extent you weren't reimbursed in

calculating your total medical expenses,

you can include what you paid for:

Nursing help (including your share

•

of the employment taxes paid). If you

paid someone to do both nursing and

housework, you can deduct only the cost

of the nursing help.

What’s New

Standard mileage rates. The standard

mileage rate allowed for operating ex-

penses for a car when you use it for

medical reasons is 22 cents a mile. The

rate for use of your vehicle to do volun-

teer work for certain charitable organiza-

tions remains at 14 cents a mile.

Hospital care (including meals and

lodging), clinic costs, and lab fees.

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Insurance premiums for medical

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Qualified long-term care services

(see Pub. 502).

and dental care, including premiums for

qualified long-term care insurance con-

tracts as defined in Pub. 502. But see

Limit on long-term care premiums you

can deduct, later. Reduce the insurance

premiums by any self-employed health

insurance deduction you claimed on

Schedule 1 (Form 1040), line 17. You

can't include insurance premiums paid

by making a pre-tax reduction to your

employee compensation because these

amounts are already being excluded

from your income by not being included

in box 1 of your Form(s) W-2. If you are

a retired public safety officer, you can't

include any premiums you paid to the

extent they were paid for with a tax-free

distribution from your retirement plan.

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The supplemental part of Medicare

insurance (Medicare Part B).

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The premiums you pay for Medi-

care Part D insurance.

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Medical and Dental

Expenses

A program to stop smoking and for

prescription medicines to alleviate nico-

tine withdrawal.

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You can deduct only the part of your

medical and dental expenses that ex-

ceeds 7.5% of the amount of your adjus-

ted gross income on Form 1040 or

1040-SR, line 11.

A weight-loss program as treat-

ment for a specific disease (including

obesity) diagnosed by a doctor.

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Medical treatment at a center for

drug or alcohol addiction.

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Medical aids such as eyeglasses,

If you received a distribution

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contact lenses, hearing aids, braces,

crutches, wheelchairs, and guide dogs,

including the cost of maintaining them.

from a health savings account

or a medical savings account in

2023, see Pub. 969 to figure your deduc-

tion.

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CAUTION

Surgery to improve defective vi-

sion, such as laser eye surgery or radial

keratotomy.

Prescription medicines or insulin.

Acupuncturists, chiropractors, den-

tists, eye doctors, medical doctors, occu-

pational therapists, osteopathic doctors,

physical therapists, podiatrists, psychia-

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Deceased taxpayer. Certain medical

expenses paid out of a deceased taxpay-

er's estate can be claimed on the de-

ceased taxpayer's final return. See Pub.

502 for details.

Lodging expenses (but not meals)

while away from home to receive medi-

cal care provided by a physician in a

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Dec 13, 2023

Cat. No. 53061X

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hospital or a medical care facility related

to a hospital, provided there was no sig-

nificant element of personal pleasure,

recreation, or vacation in the travel.

Don't deduct more than $50 a night for

each person who meets the requirements

in Pub. 502 under Lodging.

If you were age 65 or older but

not entitled to social security

benefits, you can include pre-

rents. See Child of divorced or separa-

ted parents in Pub. 502 for more infor-

mation.

TIP

miums you voluntarily paid for Medi-

care Part A coverage.

Any person you could have claim-

•

ed as a dependent on your return except

that person received $4,700 or more of

gross income or filed a joint return.

Nursing care for a healthy baby.

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But you may be able to take a credit for

the amount you paid. See the Instruc-

tions for Form 2441.

Illegal operations or drugs.

Imported drugs not approved by

the U.S. Food and Drug Administration

(FDA). This includes foreign-made ver-

sions of U.S.-approved drugs manufac-

tured without FDA approval.

Nonprescription medicines, other

than insulin (including nicotine gum and

certain nicotine patches).

Travel your doctor told you to take

for rest or a change.

Ambulance service and other trav-

Any person you could have claim-

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el costs to get medical care. If you used

your own car, you can include what you

spent for gas and oil to go to and from

the place you received the care; or you

can include 22 cents a mile. Add parking

and tolls to the amount you claim under

either method.

ed as a dependent except that you, or

your spouse if filing jointly, can be

claimed as a dependent on someone

else's 2023 return.

•

Example. You provided over half of

your parent's support but can't claim

your parent as a dependent because they

received wages of $4,700 in 2023. You

can include on line 1 any medical and

dental expenses you paid in 2023 for

your parent.

Cost of breast pumps and supplies

that assist lactation.

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Personal protective equipment

•

(such as masks, hand sanitizer and sani-

tizing wipes), for the primary purpose of

preventing the spread of Coronavirus.

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Insurance premiums for certain non-

dependents. You may have a medical

or dental insurance policy that also cov-

ers an individual who isn't your depend-

ent (for example, a nondependent child

under age 27). You can't deduct any pre-

miums attributable to this individual, un-

less this individual is a person described

under Whose medical and dental expen-

ses can you include, earlier. However, if

you had family coverage when you add-

ed this individual to your policy and

your premiums didn't increase, you can

enter on line 1 the full amount of your

medical and dental insurance premiums.

See Pub. 502 for more information.

Funeral, burial, or cremation costs.

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Limit on long-term care premiums

you can include. The amount you can

include for qualified long-term care in-

surance contracts (as defined in Pub.

502) depends on the age, at the end of

2023, of the person for whom the premi-

ums were paid. See the following chart

for details.

Line 1

Medical and Dental

Expenses

Enter the total of your medical and den-

tal expenses, after you reduce these ex-

penses by any payments received from

insurance or other sources. See Reim-

bursements, later.

IF the person was,

at the end of 2023,

age . . .

THEN the most

you can include

is . . .

If advance payments of the premium

tax credit were made, or you think you

may be eligible to claim a premium tax

credit, fill out Form 8962 before filling

out Schedule A, line 1. See Pub. 502 for

how to figure your medical and dental

expenses deduction.

40 or under

41–50

$ 480

$ 890

Reimbursements. If your insurance

company paid the provider directly for

part of your expenses, and you paid only

the amount that remained, include on

line 1 only the amount you paid. If you

received a reimbursement in 2023 for

medical or dental expenses you paid in

2023, reduce your 2023 expenses by this

amount. If you received a reimburse-

ment in 2023 for prior year medical or

dental expenses, don't reduce your 2023

expenses by this amount. However, if

you deducted the expenses in the earlier

year and the deduction reduced your tax,

you must include the reimbursement in

income on Schedule 1 (Form 1040),

line 8z. See Pub. 502 for details on how

to figure the amount to include.

51–60

$ 1,790

$ 4,770

$ 5,960

61–70

71 or older

Don't forget to include insur-

ance premiums you paid for

medical and dental care. How-

TIP

Examples of Medical and

Dental Payments You Can't

Include

ever, if you claimed the self-employed

health insurance deduction on Schedule

1 (Form 1040), line 17, reduce the pre-

miums by the amount on line 17.

The cost of diet food.

Cosmetic surgery unless it was

necessary to improve a deformity related

to a congenital abnormality, an injury

from an accident or trauma, or a disfig-

uring disease.

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Whose medical and dental expenses

can you include? You can include

medical and dental bills you paid in

2023 for anyone who was one of the fol-

lowing either when the services were

provided or when you paid for them.

Life insurance or income protec-

tion policies.

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The Medicare tax on your wages

Yourself and your spouse.

All dependents you claim on your

return.

Your child whom you don't claim

as a dependent because of the rules for

children of divorced or separated pa-

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Cafeteria plans. You can’t deduct

amounts that have already been exclu-

ded from your income, so don’t include

on line 1 insurance premiums paid by an

employer-sponsored health insurance

plan (cafeteria plan) unless the

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and tips or the Medicare tax paid as part

of the self-employment tax or household

employment taxes.

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A-2

premiums are included in box 1 of your

Form(s) W-2. Also, don't include any

other medical and dental expenses paid

by the plan unless the amount paid is in-

cluded in box 1 of your Form(s) W-2.

3. You must reduce your charitable

contribution amount by the amount of

the state or local tax credit you receive.

part of a prior year refund that you chose

to have credited to your 2023 state or lo-

cal income taxes.

Mandatory contributions you made

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If you meet these conditions, and to the

extent you apply the state or local tax

credit to this or a prior year's state or lo-

cal tax liability, you may include this

amount on line 5a, 5b, or 5c, whichever

is appropriate. To the extent you apply a

portion of the credit to offset your state

or local tax liability in a subsequent year

(as permitted by law), you may treat this

amount as state or local tax paid in the

year the credit is applied.

to the California, New Jersey, or New

York Nonoccupational Disability Bene-

fit Fund, Rhode Island Temporary Disa-

bility Benefit Fund, or Washington State

Supplemental Workmen's Compensation

Fund.

Taxes You Paid

Taxes You Can't Deduct

Mandatory contributions to the

Alaska, California, New Jersey, or Penn-

sylvania state unemployment fund.

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Federal income and most excise

taxes.

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Social security, Medicare, federal

unemployment (FUTA), and railroad re-

tirement (RRTA) taxes.

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Mandatory contributions to state

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family leave programs, such as the New

Jersey Family Leave Insurance (FLI)

program and the California Paid Family

Leave program.

For more information about this safe

harbor and examples, see Treas. Reg.

1.164-3(j).

Customs duties.

Federal estate and gift taxes. How-

ever, see Line 16, later, if you had in-

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Don't reduce your deduction by any:

come in respect of a decedent.

U.S. territory taxes. Include taxes im-

posed by a U.S. territory with your state

and local taxes on lines 5a, 5b, and 5c.

However, don't include any U.S. territo-

ry taxes you paid that are allocable to

excluded income.

State or local income tax refund or

credit you expect to receive for 2023; or

Certain state and local taxes, in-

•

cluding tax on gasoline, car inspection

fees, assessments for sidewalks or other

improvements to your property, tax you

paid for someone else, and license fees

(for example, marriage, driver's, and

pet).

Refund of, or credit for, prior year

•

state and local income taxes you actually

received in 2023. Instead, see the in-

structions for Schedule 1 (Form 1040),

line 1.

You may want to take a credit

for U.S. territory tax instead of

a deduction. See the instruc-

TIP

Foreign personal or real property

taxes.

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State and Local General

Sales Taxes

If you elect to deduct state and local

general sales taxes instead of income

taxes, you must check the box on

line 5a. To figure your state and local

general sales tax deduction, you can use

either your actual expenses or the op-

tional sales tax tables.

tions for Schedule 3 (Form 1040), line 1,

for details.

Line 5

The deduction for state and local taxes is

generally limited to $10,000 ($5,000 if

married filing separately). State and lo-

cal taxes subject to this limit are the tax-

es that you include on lines 5a, 5b, and

5c.

Line 5a

You can elect to deduct state

and local general sales taxes

instead of state and local in-

come taxes. You can't deduct both.

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CAUTION

Safe harbor for certain charitable

contributions made in exchange for a

state or local tax credit. If you made a

charitable contribution in exchange for a

state or local tax credit and your charita-

ble contribution deduction must be re-

duced as a result of receiving or expect-

ing to receive the tax credit, you may

qualify for a safe harbor that allows you

to treat some or all of the disallowed

charitable contribution as a payment of

state and local taxes.

Actual Expenses

State and Local Income

Taxes

Generally, you can deduct the actual

state and local general sales taxes (in-

cluding compensating use taxes) you

paid in 2023 if the tax rate was the same

as the general sales tax rate.

If you don't elect to deduct general sales

taxes, include on line 5a the state and lo-

cal income taxes listed next.

State and local income taxes with-

held from your salary during 2023. Your

Form(s) W-2 will show these amounts.

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Food, clothing, and medical supplies.

Sales taxes on food, clothing, and medi-

cal supplies are deductible as a general

sales tax even if the tax rate was less

than the general sales tax rate.

Forms

W-2G,

1099-G,

1099-R,

1099-MISC, and 1099-NEC may also

show state and local income taxes with-

held; however, don't include on line 5a

any withheld taxes you deducted on oth-

er forms, such as Schedule C, E or F.

The safe harbor applies if you meet

the following conditions.

Motor vehicles. Sales taxes on motor

vehicles are deductible as a general sales

tax even if the tax rate was different than

the general sales tax rate. However, if

you paid sales tax on a motor vehicle at

a rate higher than the general sales tax,

you can deduct only the amount of the

1. You made a cash contribution to

an entity described in section 170(c).

State and local income taxes paid

•

in 2023 for a prior year, such as taxes

paid with your 2022 state or local in-

come tax return. Don't include penalties

or interest.

2. In return for the cash contribu-

tion, you received a state or local tax

credit.

State and local estimated tax pay-

ments made during 2023, including any

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A-3

tax that you would have paid at the gen-

eral sales tax rate on that vehicle. In-

clude any state and local general sales

taxes paid for a leased motor vehicle.

If your filing status is married

filing separately, both you and

your spouse elect to deduct

2. Multiply the table amount of each

state by a fraction, the numerator of

which is the number of days you lived in

the state during 2023 and the denomina-

tor of which is the total number of days

in the year (365).

!

CAUTION

sales taxes, and your spouse elects to

use the optional sales tax tables, you al-

so must use the tables to figure your

state and local general sales tax deduc-

tion.

Motor vehicles include cars, motor-

cycles, motor homes, recreational vehi-

cles, sport utility vehicles, trucks, vans,

and off-road vehicles.

3. If you also lived in a locality dur-

ing 2023 that imposed a local general

sales tax, complete a separate worksheet

for each state you lived in using the pro-

rated amount from step (2) for that state

on line 1 of its worksheet. Otherwise,

combine the prorated table amounts

from step (2) and enter the total on

line 1 of a single worksheet.

You must keep your actual re-

ceipts showing general sales

taxes paid to use this method.

!

Instructions for the State and

Local General Sales Tax

Deduction Worksheet

CAUTION

Trade or business items. Don't include

sales taxes paid on items used in your

trade or business. Instead, go to the in-

structions for the form you are using to

report business income and expenses to

see if you can deduct these taxes.

Line 1. If you lived in the same state

for all of 2023, enter the applicable

amount, based on your 2023 income and

family size, from the 2023 Optional

State Sales Tax Table for your state.

Read down the “At least–But less than”

columns for your state and find the line

that includes your 2023 income. If mar-

ried filing separately, don't include your

spouse's income.

Example. You lived in State A from

January 1 through August 31, 2023 (243

days), and in State B from September 1

through December 31, 2023 (122 days).

The table amount for State A is $500.

The table amount for State B is $400.

You would figure your state general

sales tax as follows.

Refund of general sales taxes. If you

received a refund of state or local gener-

al sales taxes in 2023 for amounts paid

in 2023, reduce your actual 2023 state

and local general sales taxes by this

amount. If you received a refund of state

or local general sales taxes in 2023 for

prior year purchases, don't reduce your

2023 state and local general sales taxes

by this amount. However, if you deduc-

ted your actual state and local general

sales taxes in the earlier year and the de-

duction reduced your tax, you may have

to include the refund in income on

Schedule 1 (Form 1040), line 8z. See

Recoveries in Pub. 525 for details.

Note. The family size column refers to

the number of dependents listed on

page 1 of Form 1040 or Form 1040-SR

(and any continuation sheets) plus you

and, if you are filing a joint return, your

spouse. If you are married and not filing

a joint return, you can include your

spouse in family size only in certain cir-

cumstances, which are described in Pub.

501.

State A:

State B:

$500 x 243/365 = $333

$400 x 122/365 =

=

134

Total

$467

If none of the localities in which you

lived during 2023 imposed a local gen-

eral sales tax, enter $467 on line 1 of

your worksheet. Otherwise, complete a

separate worksheet for State A and State

B. Enter $333 on line 1 of the State A

worksheet and $134 on line 1 of the

State B worksheet.

Income. Your 2023 income is the

amount shown on your Form 1040 or

1040-SR, line 11, plus any nontaxable

items, such as the following.

Optional Sales Tax Tables

Instead of using your actual expenses,

you can use the 2023 Optional State

Sales Tax Table and the 2023 Optional

Local Sales Tax Tables at the end of

these instructions to figure your state

and local general sales tax deduction.

You may also be able to add the state

and local general sales taxes paid on cer-

tain specified items.

Line 2. If you checked the “No” box,

enter -0- on line 2, and go to line 3. If

you checked the “Yes” box and lived in

the same locality for all of 2023, enter

the applicable amount, based on your

2023 income and family size, from the

2023 Optional Local Sales Tax Tables

for your locality. Read down the “At

least–But less than” columns for your

locality and find the line that includes

your 2023 income. See the instructions

for line 1 of the worksheet to figure your

2023 income. The family size column

refers to the number of dependents listed

on page 1 of Form 1040 or Form

1040-SR (and any continuation sheets)

plus you and, if you are filing a joint re-

turn, your spouse. If you are married and

not filing a joint return, you can include

Tax-exempt interest.

Veterans' benefits.

Nontaxable combat pay.

Workers' compensation.

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Nontaxable part of social security

•

and railroad retirement benefits.

Nontaxable part of IRA, pension,

or annuity distributions. Don't include

rollovers.

•

To figure your state and local general

sales tax deduction using the tables,

complete the State and Local General

Sales Tax Deduction Worksheet or use

the Sales Tax Deduction Calculator at

IRS.gov/Sales T a x.

Public assistance payments.

•

What if you lived in more than one

state? If you lived in more than one

state during 2023, use the following

steps to figure the amount to put on

line 1 of the worksheet.

1. Look up the table amount for

each state using the rules stated earlier.

(If there is no table for a state, the table

amount for that state is considered to be

zero.)

A-4

State and Local General Sales Tax Deduction

Worksheet—Line 5a

Keep for Your Records

Instead of using this worksheet, you can find your deduction by using the Sales Tax Deduction

Calculator at IRS.gov/Sales T a x.

TIP

Before you begin: ^{See the instructions for line 1 of the worksheet if you:}

Lived in more than one state during 2023, or

Had any nontaxable income in 2023.

1. Enter your state general sales taxes from the 2023 Optional State Sales Tax Table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1.

Next. If, for all of 2023, you lived only in Connecticut, the District of Columbia, Indiana, Kentucky, Maine, Maryland,

Massachusetts, Michigan, New Jersey, or Rhode Island, 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 Alabama, Alaska, Arizona, Arkansas, Colorado, Georgia, Illinois, Kansas, Louisiana, Mississippi, Missouri, New

York, North Carolina, South Carolina, Tennessee, Utah, or Virginia in 2023?

No. Enter -0-.

. . . . . . . . . . . . . . 2.

Yes. Enter your base local general sales taxes from the 2023 Optional Local

Sales Tax Tables.

3. Did your locality impose a local general sales tax in 2023? Residents of California and Nevada, see the

instructions for line 3 of the worksheet.

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 2023, see the instructions for line 3 of the

.

worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.

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

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?

No. Multiply line 2 by line 3.

. . . . . . . . . . . . . . . . . . . . 6.

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

during 2023, see the instructions for line 6 of the worksheet.

7. Enter your state and local general sales taxes paid on specified items, if any. See the instructions for line 7 of the

worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 5a. Be sure to check the box on

that line . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.

A-5

your spouse in family size only in cer-

tain circumstances, which are described

in Pub. 501.

2023, figure the rate to enter on line 3 as

follows. Multiply each tax rate for the

period it was in effect by a fraction. The

numerator of the fraction is the number

of days the rate was in effect during

2023 and the denominator is the total

number of days in the year (365). Enter

the total of the prorated tax rates on

line 3.

Line 6. If you lived in more than one

locality in the same state during 2023,

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 2023. 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.

What if you lived in more than one

locality? If you lived in more than one

locality during 2023, look up the table

amount for each locality using the rules

stated earlier. If there is no table for your

locality, the table amount is considered

to be zero. Multiply the table amount for

each locality you lived in by a fraction.

The numerator of the fraction is the

number of days you lived in the locality

during 2023 and the denominator is the

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

sheet.

Example. Locality 1 imposed a 1%

local general sales tax from January 1

through September 30, 2023 (273 days).

The rate increased to 1.75% for the peri-

od from October 1 through December

31, 2023 (92 days). You would enter

“1.189” on line 3, figured as follows.

Line 7. Enter on line 7 any state and lo-

cal general sales taxes paid on the fol-

lowing specified items. If you are com-

pleting more than one worksheet,

include the total for line 7 on only one

of the worksheets.

January 1 –

September 30:

October 1 –

December 31:

Total

1.00 x 273/365 = 0.748

1. A motor vehicle (including a car,

motorcycle, motor home, recreational

vehicle, sport utility vehicle, truck, van,

and off-road vehicle). Also include any

state and local general sales taxes paid

for a leased motor vehicle. If the state

sales tax rate on these items is higher

than the general sales tax rate, only in-

clude the amount of tax you would have

paid at the general sales tax rate.

0.441

1.189

1.75 x 92/365 =

=

What if you lived in more than one

locality in the same state during 2023?

Complete a separate worksheet for lines

2 through 6 for each locality in your

state if you lived in more than one local-

ity in the same state during 2023 and

each locality didn't have the same local

general sales tax rate.

Example. You lived in Locality 1

from January 1 through August 31, 2023

(243 days), and in Locality 2 from Sep-

tember 1 through December 31, 2023

(122 days). The table amount for Locali-

ty 1 is $100. The table amount for Lo-

cality 2 is $150. You would figure the

amount to enter on line 2 as follows.

Note that this amount may not equal

your local sales tax deduction, which is

figured on line 6 of the worksheet.

2. An aircraft or boat, but only if the

tax rate was the same as the general

sales tax rate.

3. A home (including a mobile

home or prefabricated home) or substan-

tial 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.

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 2023 Optional Local

Sales Tax Tables to figure your local

general sales tax deduction), multiply

the local general sales tax rate by a frac-

tion. The numerator of the fraction is the

number of days you lived in the locality

during 2023 and the denominator is the

total number of days in the year (365).

Locality 1:

Locality 2:

$100 x 243/365 = $ 67

a. Your state or locality imposes a

general sales tax directly on the sale of a

home or on the cost of a substantial ad-

dition or major renovation.

$150 x 122/365 =

=

50

Total

$117

b. You purchased the materials to

build a home or substantial addition or

to perform a major renovation and paid

the sales tax directly.

Line 3. If you lived in California, check

the “No” box if your combined state and

local general sales tax rate is 7.2500%.

Otherwise, check the “Yes” box and in-

clude on line 3 only the part of the com-

bined rate that is more than 7.2500%.

Example. You lived in Locality 1

from January 1 through August 31, 2023

(243 days), and in Locality 2 from Sep-

tember 1 through December 31, 2023

(122 days). The local general sales tax

rate for Locality 1 is 1%. The rate for

Locality 2 is 1.75%. You would enter

“0.666” on line 3 for the Locality 1

worksheet and “0.585” for the Locality

2 worksheet, figured as follows.

c. Under your state law, your con-

tractor is considered your agent in the

construction of the home or substantial

addition or the performance of a major

renovation. The contract must state that

the contractor is authorized to act in

your name and must follow your direc-

tions on construction decisions. In this

case, you will be considered to have pur-

chased any items subject to a sales tax

and to have paid the sales tax directly.

If you lived in Nevada, check the

“No” box if your combined state and lo-

cal general sales tax rate is 6.8500%.

Otherwise, check the “Yes” box and in-

clude on line 3 only the part of the com-

bined rate that is more than 6.8500%.

Locality 1:

Locality 2:

1.00 x 243/365 = 0.666

1.75 x 122/365 = 0.585

What if your local general sales tax

rate changed during 2023? If you

checked the “Yes” box and your local

general sales tax rate changed during

A-6

Don't include sales taxes paid on

items used in your trade or business. If

you received a refund of state or local

general sales taxes in 2023, see Refund

of general sales taxes, earlier.

statement and in box 6 of any Form

1099-S you received. This amount is

considered a refund of real estate taxes.

See Refunds and rebates, later. Any real

estate taxes you paid at closing should

be shown on your settlement statement.

payer becomes liable for the property

tax imposed.

Line 6

Other Taxes

Enter only one total on line 6, but list the

type and amount of each tax included.

Include on this line income taxes you

paid to a foreign country and generation

skipping tax (GST) imposed on certain

income distributions.

Line 5b

State and Local Real Estate

Taxes

You must look at your real es-

tate tax bill to decide if any

nondeductible itemized charg-

es, such as those listed earlier, are inclu-

ded in the bill. If your taxing authority

(or lender) doesn't furnish you a copy of

your real estate tax bill, ask for it.

!

CAUTION

If you are a homeowner who

received assistance under a

State Housing Finance Agency

TIP

You may want to take a credit

for the foreign tax instead of a

deduction. See the instructions

for Schedule 3 (Form 1040), line 1, for

details.

TIP

Hardest Hit Fund program or an Emer-

gency Homeowners' Loan program, see

Pub. 530 for the amount you can include

on line 5b.

Prepayment of next year's property

taxes. Only taxes paid in 2023 and as-

sessed prior to 2024 can be deducted for

2023. State or local law determines

whether and when a property tax is as-

sessed, which is generally when the tax-

payer becomes liable for the property

tax imposed.

Enter on line 5b the state and local

taxes you paid on real estate you own

that wasn't used for business, but only if

the taxes are assessed uniformly at a like

rate on all real property throughout the

community, and the proceeds are used

for general community or governmental

purposes. Pub. 530 explains the deduc-

tions homeowners can take.

Don't include taxes you paid to a U.S.

territory on this line; instead, include

U.S. territory taxes on the appropriate

state and local tax line.

Refunds and rebates. If you received a

refund or rebate in 2023 of real estate

taxes you paid in 2023, reduce your de-

duction by the amount of the refund or

rebate. If you received a refund or rebate

in 2023 of real estate taxes you paid in

an earlier year, don't reduce your deduc-

tion by this amount. Instead, you must

include the refund or rebate in income

on Schedule 1 (Form 1040), line 8z, if

you deducted the real estate taxes in the

earlier year and the deduction reduced

your tax. See Recoveries in Pub. 525 for

details on how to figure the amount to

include in income.

Don't include federal estate tax on in-

come in respect of a decedent on this

line; instead, include it on line 16.

Don't include the following amounts

on line 5b.

Interest You Paid

Foreign taxes you paid on real es-

•

The rules for deducting interest vary, de-

pending on whether the loan proceeds

are used for business, personal, or in-

vestment activities. See Pub. 535 for

more information about deducting busi-

ness interest expenses. See Pub. 550 for

more information about deducting in-

vestment interest expenses. You can't

deduct personal interest. However, you

can deduct qualified home mortgage in-

terest (on your Schedule A) and interest

on certain student loans (on Schedule 1

(Form 1040), line 21), as explained in

Pub. 936 and Pub. 970.

tate.

Itemized charges for services to

•

specific property or persons (for exam-

ple, a $20 monthly charge per house for

trash collection, a $5 charge for every

1,000 gallons of water consumed, or a

flat charge for mowing a lawn that had

grown higher than permitted under a lo-

cal ordinance).

Line 5c

State and Local Personal

Property Taxes

Enter on line 5c the state and local per-

sonal property taxes you paid, but only

if the taxes were based on value alone

and were imposed on a yearly basis.

Charges for improvements that

•

tend to increase the value of your prop-

erty (for example, an assessment to

build a new sidewalk). The cost of a

property improvement is added to the

basis of the property. However, a charge

is deductible if it is used only to main-

tain an existing public facility in service

(for example, a charge to repair an exist-

ing sidewalk, and any interest included

in that charge).

If you use the proceeds of a loan for

more than one purpose (for example,

personal and business), you must allo-

cate the interest on the loan to each use.

Example. You paid a yearly fee for

the registration of your car. Part of the

fee was based on the car's value and part

was based on its weight. You can deduct

only the part of the fee that was based

on the car's value.

You allocate interest on a loan in the

same way as the loan is allocated. You

do this by tracing disbursements of the

debt proceeds to specific uses. For more

information on allocating interest, see

Pub. 535.

If your mortgage payments include

your real estate taxes, you can include

only the amount the mortgage company

actually paid to the taxing authority in

2023.

Prepayment of next year's property

taxes. Only taxes paid in 2023 and as-

sessed prior to 2024 can be deducted for

2023. State or local law determines

whether and when a property tax is as-

sessed, which is generally when the tax-

In general, if you paid interest in

2023 that applies to any period after

2023, you can deduct only amounts that

apply for 2023.

If you sold your home in 2023, any

real estate tax charged to the buyer

should be shown on your settlement

A-7

Use Schedule A to deduct qualified

home mortgage interest and investment

interest.

are used to buy, build, or substantially

improve the home securing the loan

("qualifying debt"). Make sure to check

the box on line 8 if you had one or more

home mortgages in 2023 with an out-

standing balance and you didn't use all

of the loan proceeds to buy, build, or

substantially improve the home. The on-

ly exception to this limit is for loans tak-

en out on or before October 13, 1987;

the loan proceeds for these loans are

treated as having been used to buy,

build, or substantially improve the

home. See Pub. 936 for more informa-

tion about loans taken out on or before

October 13, 1987.

($375,000 if you are married filing sepa-

rately).

Limit when loans exceed the fair

market value of the home. If the total

amount of all mortgages is more than

the fair market value of the home, see

Pub. 936 to figure your deduction.

Line 8

Home Mortgage Interest

If you are a homeowner who

Line 8a

received assistance under a

State Housing Finance Agency

TIP

Enter on line 8a mortgage interest and

points reported to you on Form 1098 un-

less one or more of the limits on home

mortgage interest apply to you. For

more information about these limits, see

Limits on home mortgage interest, earli-

er.

Hardest Hit Fund program or an Emer-

gency Homeowners' Loan program, see

Pub. 530 for the amount you can deduct

on line 8a or 8b.

A home mortgage is any loan that is

secured by your main home or second

home, regardless of how the loan is la-

beled. It includes first and second mort-

gages, home equity loans, and refi-

nanced mortgages.

See Pub. 936 to figure your deduction

if you must check the box on line 8.

Home mortgage interest limited. If

your home mortgage interest deduction

is limited, see Pub. 936 to figure the

amount of mortgage interest and points

reported to you on Form 1098 that are

deductible. Only enter on line 8a the de-

ductible mortgage interest and points

that were reported to you on Form 1098.

Limit on loans taken out on or be-

fore December 15, 2017. For qualify-

ing debt taken out on or before Decem-

ber 15, 2017, you can only deduct home

mortgage interest on up to $1,000,000

($500,000 if you are married filing sepa-

rately) of that debt. The only exception

is for loans taken out on or before Octo-

ber 13, 1987; see Pub. 936 for more in-

formation about loans taken out on or

before October 13, 1987.

A home can be a house, condomini-

um, cooperative, mobile home, boat, or

similar property. It must provide basic

living accommodations including sleep-

ing space, toilet, and cooking facilities.

Refund of overpaid interest. If your

Form 1098 shows any refund of over-

paid interest, don't reduce your deduc-

tion by the refund. Instead, see the in-

structions for Schedule 1 (Form 1040),

line 8z.

Check the box on line 8 if you had

one or more home mortgages in 2023

with an outstanding balance and you

didn't use all of your home mortgage

proceeds from those loans to buy, build,

or substantially improve your home. In-

terest paid on home mortgage proceeds

used for other purposes isn’t deductible

on lines 8a or 8b.

See Pub. 936 to figure your deduction

if you have loans taken out on or before

December 15, 2017, that exceed

$1,000,000 ($500,000 if you are married

filing separately).

More than one borrower. If you and

at least one other person (other than

your spouse if you file a joint return)

were liable for and paid interest on a

mortgage that was your home, you can

only deduct your share of the interest.

Limit on loans taken out after De-

cember 15, 2017. For qualifying debt

taken out after December 15, 2017, you

can only deduct home mortgage interest

on up to $750,000 ($375,000 if you are

married filing separately) of that debt. If

you also have qualifying debt subject to

the $1,000,000 limitation discussed un-

der Limit on loans taken out on or be-

fore December 15, 2017, earlier, the

$750,000 limit for debt taken out after

December 15, 2017, is reduced by the

amount of your qualifying debt subject

to the $1,000,000 limit. An exception

exists for certain loans taken out after

December 15, 2017, but before April 1,

2018. If the exception applies, your loan

may be treated in the same manner as a

loan taken out on or before December

15, 2017; see Pub. 936 for more infor-

mation about this exception.

See Limits on home mortgage inter-

est, later, for more information about

what interest you can include on lines 8a

and 8b.

Shared interest reported on your

Form 1098. If the shared interest was

reported on the Form 1098 you received,

deduct only your share of the interest on

line 8a. Let each of the other borrowers

know what their share is.

If you used any home mortgage

proceeds for a business or in-

vestment purpose, interest you

TIP

paid that is allocable to those proceeds

may still be deductible as a business or

investment expense elsewhere on your

return.

Shared interest reported on someone

else's Form 1098. If the shared interest

was reported on the other person's Form

1098, report your share of the interest on

line 8b (as explained in Line 8b, later).

Limits on home mortgage interest.

Your deduction for home mortgage in-

terest is subject to a number of limits. If

one or more of the following limits ap-

plies, see Pub. 936 to figure your deduc-

tion.

Form 1098 doesn’t show all interest

paid. If you paid more interest to the re-

cipient than is shown on Form 1098, in-

clude the larger deductible amount on

line 8a and explain the difference. If you

are filing a paper return, explain the dif-

ference by attaching a statement to your

paper return and printing “See attached”

to the right of line 8a.

Limit for loan proceeds not used to

buy, build, or substantially improve

your home. You can only deduct home

mortgage interest to the extent that the

loan proceeds from your home mortgage

See Pub. 936 to figure your deduction

if you have loans taken out after October

13, 1987, that exceed $750,000

A-8

If you are claiming the mort-

gage interest credit (for holders

of qualified mortgage credit

Alaska Permanent Fund divi-

dends, including those reported

on Form 8814, aren't invest-

Line 8c

Points Not Reported on

Form 1098

Points are shown on your settlement

statement. Points you paid only to bor-

row money are generally deductible

over the life of the loan. See Pub. 936 to

figure the amount you can deduct.

Points paid for other purposes, such as

for a lender's services, aren't deductible.

!

CAUTION

certificates issued by state or local gov-

ernmental units or agencies), subtract

the amount shown on Form 8396, line 3,

from the total deductible interest you

paid on your home mortgage. Enter the

result on line 8a.

ment income.

For more details, see Pub. 550.

Gifts to Charity

You can deduct contributions or gifts

you gave to organizations that are reli-

gious, charitable, educational, scientific,

or literary in purpose. You can also de-

duct what you gave to organizations that

work to prevent cruelty to children or

animals. Certain whaling captains may

be able to deduct expenses paid in 2023

for Native Alaskan subsistence bowhead

whale hunting activities. See Pub. 526

for details.

Line 8b

If you paid home mortgage interest to a

recipient who didn’t provide you a Form

1098, report your deductible mortgage

interest on line 8b. Your deductible

mortgage interest may be less than what

you paid if one or more of the limits on

home mortgage interest apply to you.

For more information about these limits,

see Limits on home mortgage interest,

earlier.

Refinancing. Generally, you must de-

duct points you paid to refinance a mort-

gage over the life of the loan. This is

true even if the new mortgage is secured

by your main home.

If you used part of the proceeds to

improve your main home, you may be

able to deduct the part of the points rela-

ted to the improvement in the year paid.

See Pub. 936 for details.

To verify an organization's charitable

status, you can:

Seller financed mortgage. If you paid

home mortgage interest to the person

from whom you bought the home and

that person didn’t provide you a Form

1098, write that person's name, identify-

ing number, and address on the dotted

lines next to line 8b. If the recipient of

your home mortgage payment(s) is an

individual, the identifying number is

their social security number (SSN). Oth-

erwise, it is the employer identification

number (EIN). You must also let the re-

cipient know your SSN.

If you paid off a mortgage ear-

Check with the organization to

•

ly, deduct any remaining points

in the year you paid off the

TIP

which you made the donation. The or-

ganization should be able to provide you

with verification of its charitable status.

mortgage. However, if you refinanced

your mortgage with the same lender, see

Mortgage ending early in Pub. 936 for

an exception.

Use our online search tool at

•

IRS.gov/TEOS to see if an organization

is eligible to receive tax-deductible con-

tributions (Publication 78 data).

Line 8d

Examples of Qualified

Reserved for future use

Charitable Organizations

The following list gives some examples

of qualified organizations. See Pub. 526

for more examples.

Line 9

Investment Interest

Investment interest is interest paid on

money you borrowed that is allocable to

property held for investment. It doesn't

include any interest allocable to passive

activities or to securities that generate

tax-exempt income.

If you don't show the required

information about the recipient

or let the recipient know your

!

CAUTION

Churches, mosques, synagogues,

temples, and other religious organiza-

tions.

•

SSN, you may have to pay a $50 penalty.

Interest reported on someone else’s

Form 1098. If you and at least one oth-

er person (other than your spouse if fil-

ing jointly) were liable for and paid in-

terest on the mortgage, and the home

mortgage interest paid was reported on

the other person’s Form 1098, identify

the name and address of the person or

persons who received a Form 1098 re-

porting the interest you paid. If you are

filing a paper return, identify the person

by attaching a statement to your paper

return and printing “See attached” to the

right of line 8b.

Scouts BSA, Boys and Girls Clubs

•

of America, CARE, Girl Scouts, Good-

will Industries, Red Cross, Salvation Ar-

my, and United Way.

Fraternal orders, if the gifts will be

used for the purposes listed under Gifts

to Charity, earlier.

•

Complete and attach Form 4952 to

figure your deduction.

Exception. You don't have to file Form

4952 if all three of the following apply.

Veterans' and certain cultural

•

groups.

1. Your investment interest expense

is less than your investment income

from interest and ordinary dividends mi-

nus any qualified dividends.

Nonprofit hospitals and medical

research organizations.

•

Most nonprofit educational organi-

•

zations, such as colleges, but only if

your contribution isn't a substitute for

tuition or other enrollment fees.

Federal, state, and local govern-

ments if the gifts are solely for public

purposes.

2. You have no other deductible in-

vestment expenses.

•

3. You have no disallowed invest-

ment interest expense from 2022.

A-9

To be contemporaneous, you must

get the written acknowledgment from

the charitable organization by the date

you file your return or the due date (in-

cluding extensions) for filing your re-

turn, whichever is earlier. Don't attach

the contemporaneous written acknowl-

edgment to your return. Instead, keep it

for your records.

Value of blood given to a blood

The transfer of a future interest in

tangible personal property. Generally, no

deduction is allowed until the entire in-

terest has been transferred.

•

Amounts You Can Deduct

bank.

Contributions can be in cash, property,

or out-of-pocket expenses you paid to do

volunteer work for the kinds of organi-

zations described earlier. If you drove to

and from the volunteer work, you can

take the actual cost of gas and oil or 14

cents a mile. Add parking and tolls to

the amount you claim under either meth-

od. But don't deduct any amounts that

were repaid to you.

•

Gifts to individuals and groups that

are operated for personal profit.

•

Gifts to foreign organizations.

•

However, you may be able to deduct

gifts to certain U.S. organizations that

transfer funds to foreign charities and

certain Canadian, Israeli, and Mexican

charities. See Pub. 526 for details.

Limit on the amount you can deduct.

See Pub. 526 to figure the amount of

your deduction if any of the following

applies.

Gifts from which you benefit. If you

made a gift and received a benefit in re-

turn, such as food, entertainment, or

merchandise, you can generally only de-

duct the amount that is more than the

value of the benefit. But this rule doesn't

apply to certain membership benefits

provided in return for an annual pay-

ment of $75 or less or to certain items or

benefits of token value. For details, see

Pub. 526.

1. Your cash contributions or contri-

butions of ordinary income property are

more than 30% of the amount on Form

1040 or 1040-SR, line 11.

Gifts to organizations engaged in

•

certain political activities that are of di-

rect financial interest to your trade or

business. See section 170(f)(9).

Gifts to groups whose purpose is

to lobby for changes in the laws.

Gifts to civic leagues, social and

sports clubs, labor unions, and chambers

of commerce.

2. Your gifts of capital gain property

are more than 20% of the amount on

Form 1040 or 1040-SR, line 11.

•

3. You gave gifts of property that in-

creased in value or gave gifts of the use

of property.

Value of benefits received in con-

Example. You paid $70 to a charita-

ble organization to attend a fund-raising

dinner and the value of the dinner was

$40. You can deduct only $30.

•

nection with a contribution to a charita-

ble organization. See Pub. 526 for ex-

ceptions.

Cost of tuition. However, you may

be able to take an education credit (see

Form 8863).

Amounts You Can't Deduct

Certain contributions to charitable

•

organizations, to the extent that you re-

ceive a state or local tax credit in return

for your contribution. See Pub. 526 for

more details and exceptions.

•

Gifts of $250 or more. You can deduct

a gift of $250 or more only if you have a

contemporaneous written acknowledg-

ment from the charitable organization

showing the information in (1) and (2)

next.

See Safe harbor for certain

Line 11

Gifts by Cash or Check

charitable contributions made

in exchange for a state or local

TIP

1. The amount of any money con-

tributed and a description (but not value)

of any property donated.

tax credit, earlier under Line 5, if your

cash contribution is disallowed because

you received or expected to receive a

credit.

Enter on line 11 the total value of gifts

you made in cash or by check (including

out-of-pocket expenses), unless a limit

on deducting gifts applies to you. For

more information about the limits on de-

ducting gifts, see Limit on the amount

you can deduct, earlier. If your deduc-

tion is limited, you may have a carry-

over to next year. See Pub. 526 for more

information.

2. Whether the organization did or

didn’t give you any goods or services in

return for your contribution. If you did

receive any goods or services, a descrip-

tion and estimate of the value must be

included. If you received only intangible

religious benefits (such as admission to

a religious ceremony), the organization

must state this, but it doesn't have to de-

scribe or value the benefit.

An amount paid to or for the bene-

•

fit of a college or university in exchange

for the right to purchase tickets to an

athletic event in the college or universi-

ty's stadium.

Travel expenses (including meals

•

and lodging) while away from home

performing donated services, unless

there was no significant element of per-

sonal pleasure, recreation, or vacation in

the travel.

Deduction for gifts by cash or check

limited. If your deduction for the gifts

you made in cash or by check is limited,

see Pub. 526 to figure the amount you

can deduct. Only enter on line 11 the de-

ductible value of gifts you made in cash

or by check.

In figuring whether a gift is $250 or

more, don't combine separate donations.

For example, if you gave your church

$25 each week for a total of $1,300,

treat each $25 payment as a separate

gift. If you made donations through pay-

roll deductions, treat each deduction

from each paycheck as a separate gift.

See Pub. 526 if you made a separate gift

of $250 or more through payroll deduc-

tion.

Political contributions.

Dues, fees, or bills paid to country

clubs, lodges, fraternal orders, or similar

groups.

•

Recordkeeping. For any contribution

made in cash, regardless of the amount,

you must maintain as a record of the

contribution a bank record (such as a

canceled check or credit card statement)

or a written record from the charity. The

written record must include the name of

the charity, date, and amount of the

Cost of raffle, bingo, or lottery

•

tickets. But you may be able to deduct

these expenses on line 16. See Line 16,

later, for more information on gambling

losses.

Value of your time or services.

•

A-10

contribution. If you made contributions

through payroll deduction, see Pub. 526

for information on the records you must

keep. Don't attach the record to your tax

return. Instead, keep it with your other

tax records.

$500 for a contribution of a motor vehi-

cle, boat, or airplane, you must also at-

tach a statement from the charitable or-

ganization to your paper return. The or-

ganization may use Form 1098-C to pro-

vide the required information. If your to-

tal deduction is over $5,000 ($500 for

certain contributions of clothing and

household items (discussed next)), you

may also have to get appraisals of the

values of the donated property. See

Form 8283 and its instructions for de-

tails.

If your total deduction for gifts

of property is over $500, you

gave less than your entire inter-

!

CAUTION

est in the property, or you made a quali-

fied conservation contribution, your re-

cords should contain additional infor-

mation. See Pub. 526 for details.

For contributions of $250 or more,

you must also have a contemporaneous

written acknowledgment from the chari-

table organization. See Gifts of $250 or

more, earlier, for more information. You

will still need to keep a record of when

you made the cash contribution if the

contemporaneous written acknowledg-

ment doesn't include that information.

Line 13

Carryover From Prior Year

You may have contributions that you

couldn't deduct in an earlier year be-

cause they exceeded the limits on the

amount you could deduct. In most cases,

you have 5 years to use contributions

that were limited in an earlier year. Gen-

erally, the same limits apply this year to

your carryover amounts as applied to

those amounts in the earlier year. How-

ever, carryover amounts from contribu-

tions made in 2020 or 2021 are subject

to a 60% limitation if you deduct those

amounts in 2023. After applying those

limits, enter the amount of your carry-

over that you are allowed to deduct this

year. See Pub. 526 for details.

Contributions of clothing and house-

hold items. A deduction for these con-

tributions will be allowed only if the

items are in good used condition or bet-

ter. However, this rule doesn't apply to a

contribution of any single item for

which a deduction of more than $500 is

claimed and for which you include a

qualified appraisal and Form 8283 with

your tax return.

Line 12

Other Than by Cash or

Check

Enter on line 12 the total value of your

contributions of property other than by

cash or check, unless a limit on deduct-

ing gifts applies to you. For more infor-

mation about the limits on deducting

gifts, see Limit on the amount you can

deduct, earlier. If your deduction is limi-

ted, you may have a carryover to next

year. See Pub. 526 for more information.

Recordkeeping. If you gave property,

you should keep a receipt or written

statement from the organization you

gave the property to, or a reliable written

record, that shows the organization's

name and address, the date and location

of the gift, and a description of the prop-

erty. For each gift of property, you

should also keep reliable written records

that include:

Deduction for gifts other than by cash

or check limited. If your deduction for

the contributions of property other than

by cash or check is limited, see Pub. 526

to figure the amount you can deduct.

Only enter on line 12 the deductible val-

ue of your contributions of property oth-

er than by cash or check.

Casualty and Theft

Losses

How you figured the property's

•

Line 15

value at the time you gave it. If the value

was determined by an appraisal, keep a

signed copy of the appraisal.

Complete and attach Form 4684 to fig-

ure the amount of your loss. Only enter

the amount from Form 4684, line 18, on

line 15.

The cost or other basis of the prop-

•

Valuing contributions of used items.

If you gave used items, such as clothing

or furniture, deduct their fair market val-

ue at the time you gave them. Fair mar-

ket value is what a willing buyer would

pay a willing seller when neither has to

buy or sell and both are aware of the

conditions of the sale. For more details

on determining the value of donated

property, see Pub. 561.

erty if you must reduce it by any ordina-

ry income or capital gain that would

have resulted if the property had been

sold at its fair market value.

Don't enter a net qualified dis-

aster loss from Form 4684,

line 15, on line 15. Instead, en-

!

CAUTION

How you figured your deduction if

you chose to reduce your deduction for

gifts of capital gain property.

•

ter that amount, if any, on line 16. See

Line 16, later, for information about re-

porting a net qualified disaster loss.

Any conditions attached to the gift.

•

If the gift of property is $250 or

more, you must also have a contempora-

neous written acknowledgment from the

charity. See Gifts of $250 or more, earli-

er, for more information. Form 8283

doesn't satisfy the contemporaneous

written acknowledgment requirement,

and a contemporaneous written ac-

knowledgment isn't a substitute for the

other records you may need to keep if

you gave property.

You can only deduct personal casual-

ty and theft losses attributable to a feder-

ally declared disaster to the extent that:

Deduction more than $500. If the

amount of your deduction is more than

$500, you must complete and attach

Form 8283. For this purpose, the

“amount of your deduction” means your

deduction before applying any income

limits that could result in a carryover of

contributions.

1. The amount of each separate

casualty or theft loss is more than $100,

and

2. The total amount of all losses dur-

ing the year (reduced by the $100 limit

discussed in (1)) is more than 10% of

the amount on Form 1040 or 1040-SR,

line 11.

Contribution of motor vehicle, boat,

or airplane. If you deduct more than

A-11

See the Instructions for Form 4684

and Pub. 547 for more information.

itemizing your deductions, list the

amount from Form 4684, line 15, on the

dotted line next to line 16 as "Net Quali-

fied Disaster Loss" and include with

your other miscellaneous deductions on

line 16. Also be sure to attach Form

4684.

A deduction for amortizable bond

•

premium (for example, a deduction al-

lowed for a bond premium carryforward

or a deduction for amortizable bond pre-

mium on bonds acquired before October

23, 1986).

Other Itemized

Deductions

An ordinary loss attributable to a

•

contingent payment debt instrument or

an inflation-indexed debt instrument (for

example, a Treasury Inflation-Protected

Security).

Deduction for repayment of

amounts under a claim of right if over

$3,000. See Pub. 525 for details.

Certain unrecovered investment in

a pension.

Impairment-related work expenses

of a disabled person.

Don't include your net qualified

disaster loss on line 15.

Line 16

Increased Standard

Deduction Reporting

If you have a net qualified disaster loss

on Form 4684, line 15, and you aren’t

itemizing your deductions, you can

claim an increased standard deduction

using Schedule A by doing the follow-

ing.

!

CAUTION

Other Itemized Deductions

•

List the type and amount of each ex-

pense from the following list next to

line 16 and enter the total of these ex-

penses on line 16. If you are filing a pa-

per return and you can't fit all your ex-

penses on the dotted lines next to

line 16, attach a statement instead show-

ing the type and amount of each ex-

pense.

•

1. List the amount from Form 4684,

line 15, on the dotted line next to line 16

as "Net Qualified Disaster Loss," and at-

tach Form 4684.

Total Itemized

Deductions

Only the expenses listed next

can be deducted on line 16. For

more information about each of

these expenses, see Pub. 529.

!

2. List your standard deduction

amount on the dotted line next to line 16

as "Standard Deduction Claimed With

Qualified Disaster Loss."

CAUTION

Line 18

If you elect to itemize for state tax or

other purposes even though your itemiz-

ed deductions are less than your stand-

ard deduction, check the box on line 18.

Gambling losses (gambling losses

•

3. Combine the two amounts on

line 16 and enter on Form 1040 or

1040-SR, line 12.

include, but aren't limited to, the cost of

non-winning bingo, lottery, and raffle

tickets), but only to the extent of gam-

bling winnings reported on Schedule 1

(Form 1040), line 8b.

Do not enter an amount on any other

line of Schedule A. For more informa-

tion on how to determine your increased

standard deduction, see Pub. 976.

Casualty and theft losses of in-

•

come-producing property from Form

4684, lines 32 and 38b, or Form 4797,

line 18a.

Net Qualified Disaster Loss

Reporting

If you have a net qualified disaster loss

on Form 4684, line 15, and you are

Federal estate tax on income in re-

spect of a decedent.

•

A-12

2023 Optional State Sales Tax Tables

Income

Family Size

But

Over

5

Over

5

Over

5

At

less

1

2

3

4

5

1

2

3

4

5

1

2

3

4

5

least

than

Income

Alabama

2

4.0000% Arizona

2

5.6000% Arkansas

2

6.5000%

$0

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000 $100,000

$100,000 $120,000

$120,000 $140,000

$140,000 $160,000

$160,000 $180,000

$180,000 $200,000

$200,000 $225,000

$225,000 $250,000

$250,000 $275,000

$275,000 $300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

365

490

551

602

646

685

721

753

783

823

874

920

963

1002

1043

1086

1127

1165

1384

436

583

654

714

765

811

852

890

925

485

646

725

790

847

897

942

983

1022

1072

1137

1196

1250

1300

1351

1406

1456

1504

1780

523

696

780

850

910

555

738

826

899

963

600

796

891

382

547

630

701

763

818

869

916

959

1017

1092

1160

1223

1282

1343

1408

1469

1527

1863

428

612

705

784

853

915

972

1024

1073

1137

1220

1296

1366

1432

1500

1573

1640

1705

2080

458

654

753

837

911

480

686

790

878

955

498

711

819

910

990

522

746

859

470

667

766

850

923

532

755

867

572

812

932

603

855

981

628

890

662

938

1021

1132

1229

1316

1395

1468

1536

1626

1742

1848

1945

2037

2131

2231

2325

2414

2930

1076

1193

1295

1387

1470

1547

1619

1713

1835

1947

2049

2145

2244

2349

2448

2542

3085

970

955

961

1033

1122

1202

1274

1341

1403

1485

1591

1688

1777

1861

1947

2039

2125

2206

2679

1088

1181

1265

1341

1411

1477

1563

1674

1776

1870

1958

2048

2145

2235

2321

2818

1038

1098

1153

1203

1249

1309

1387

1457

1522

1581

1643

1708

1769

1826

2154

1039

1114

1182

1245

1304

1382

1483

1575

1660

1740

1822

1910

1992

2070

2523

1044

1118

1186

1248

1306

1382

1481

1572

1655

1733

1813

1899

1979

2055

2496

964

1020

1070

1117

1160

1217

1289

1355

1415

1471

1529

1590

1647

1700

2008

977

1024

1087

1145

1200

1272

1364

1449

1528

1601

1677

1757

1833

1905

2323

1062

1127

1188

1244

1318

1414

1503

1584

1659

1738

1822

1900

1974

2407

989

1012

1056

1097

1151

1220

1283

1340

1393

1448

1506

1560

1611

1905

1038

1093

1145

1214

1302

1384

1458

1528

1601

1678

1750

1819

2219

1049

1104

1156

1223

1311

1392

1465

1534

1606

1682

1753

1820

2212

971

1030

1084

1134

1179

1227

1277

1323

1367

1620

$300,000

or more

Income

California

3

7.2500% Colorado

2

2.9000% Connecticut

4

6.3500%

$0

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000 $100,000

$100,000 $120,000

$120,000 $140,000

$140,000 $160,000

$160,000 $180,000

$180,000 $200,000

$200,000 $225,000

$225,000 $250,000

$250,000 $275,000

$275,000 $300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

490

679

774

853

923

985

1041

1093

1141

1205

1287

1362

1431

1496

1562

1633

1699

1762

2126

561

776

883

972

607

839

954

643

887

672

926

712

981

197

275

314

347

376

402

425

447

467

493

527

558

587

614

642

671

699

725

876

228

317

362

399

432

461

488

513

535

566

604

640

672

703

734

768

799

829

1000

248

345

393

434

469

501

530

556

581

613

655

694

729

762

795

831

865

897

1082

264

366

417

460

498

531

562

590

616

650

694

735

772

807

842

880

916

950

1145

277

384

437

482

521

556

588

617

645

680

726

769

807

844

881

920

958

993

1196

295

409

465

513

554

591

625

656

685

722

771

816

857

895

934

976

1015

1053

1267

405

578

665

738

803

861

914

963

1008

1068

1146

1217

1282

1344

1407

1474

1537

1597

1946

449

640

737

819

890

477

680

783

869

946

498

710

817

907

987

514

734

845

537

767

882

1008

1110

1199

1278

1350

1416

1478

1559

1663

1759

1846

1928

2013

2102

2186

2266

2726

1053

1158

1251

1334

1408

1477

1541

1626

1734

1834

1925

2010

2098

2191

2278

2361

2839

1114

1226

1324

1410

1489

1562

1630

1718

1833

1938

2033

2123

2215

2313

2405

2492

2995

1050

1135

1210

1278

1341

1400

1477

1576

1667

1750

1828

1908

1994

2074

2149

2587

938

980

1051

1121

1185

1243

1298

1369

1462

1547

1624

1697

1772

1851

1926

1996

2405

1020

1094

1161

1223

1280

1356

1455

1545

1628

1705

1786

1871

1951

2027

2469

1066

1142

1212

1277

1337

1417

1519

1614

1700

1781

1865

1954

2038

2117

2578

955

1014

1076

1133

1187

1257

1348

1432

1509

1581

1655

1735

1809

1879

2289

1058

1123

1183

1239

1312

1407

1495

1575

1650

1728

1810

1888

1961

2388

1013

1067

1117

1184

1270

1349

1421

1489

1559

1634

1703

1770

2156

$300,000

or more

Income

District of Columbia

4

6.0000% Florida

1

6.0000% Georgia

2

4.0000%

$0

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000 $100,000

$100,000 $120,000

$120,000 $140,000

$140,000 $160,000

$160,000 $180,000

$180,000 $200,000

$200,000 $225,000

$225,000 $250,000

$250,000 $275,000

$275,000 $300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

389

556

641

712

776

832

883

931

975

1034

1109

1179

1242

1302

1364

1430

1491

1550

1891

420

602

693

771

839

900

956

1007

1055

1119

1200

1276

1345

1409

1476

1547

1614

1678

2047

440

630

726

807

879

454

651

750

834

908

466

668

769

855

931

482

690

795

884

963

426

604

693

769

835

894

948

998

1044

1105

1184

1256

1322

1384

1448

1517

1581

1641

1993

478

677

777

861

935

511

723

830

920

999

536

759

870

556

787

903

584

826

947

274

388

446

494

537

575

610

642

672

712

763

810

853

893

935

979

1021

1060

1289

307

436

500

554

602

645

684

720

753

798

854

907

955

1000

1046

1096

1142

1186

1442

329

466

535

593

644

690

731

770

805

852

913

969

1020

1068

1118

1171

1220

1267

1539

345

489

561

622

676

723

767

807

844

359

508

583

646

701

751

796

837

876

377

533

612

678

736

788

836

879

920

964

1000

1086

1162

1232

1296

1356

1434

1536

1629

1715

1795

1877

1965

2047

2125

2578

1050

1139

1219

1292

1360

1422

1505

1611

1709

1798

1882

1968

2061

2147

2228

2702

1047

1120

1188

1249

1307

1383

1481

1571

1654

1731

1811

1895

1975

2050

2487

943

974

999

1033

1097

1156

1211

1284

1378

1464

1543

1618

1695

1777

1853

1926

2350

1001

1061

1116

1168

1236

1324

1404

1478

1547

1619

1695

1766

1834

2225

1069

1133

1192

1247

1320

1413

1500

1578

1652

1728

1809

1885

1957

2375

1001

1055

1105

1171

1257

1336

1408

1476

1546

1621

1691

1757

2144

1034

1090

1142

1211

1299

1381

1455

1525

1598

1675

1747

1816

2215

1061

1118

1171

1242

1332

1416

1493

1565

1639

1718

1792

1863

2273

894

958

927

993

973

1043

1106

1164

1219

1275

1335

1391

1445

1754

1016

1070

1120

1172

1227

1279

1328

1613

1054

1110

1162

1215

1273

1326

1377

1672

$300,000

or more

Income

Hawaii

1,6

4.0000% Idaho

1

6.0000% Illinois

2

6.2500%

$0

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000 $100,000

$100,000 $120,000

$120,000 $140,000

$140,000 $160,000

$160,000 $180,000

$180,000 $200,000

$200,000 $225,000

$225,000 $250,000

$250,000 $275,000

$275,000 $300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

418

576

654

719

776

827

872

915

954

1005

1071

1132

1187

1239

1292

1348

1401

1451

1738

495

680

772

848

915

546

750

851

587

805

912

620

850

964

667

914

570

769

866

680

913

754

1010

1135

1239

1329

1409

1481

1547

1609

1689

1792

1886

1972

2052

2134

2221

2303

2379

2820

812

1087

1220

1331

1427

1513

1590

1660

1726

1812

1922

2022

2113

2198

2286

2379

2465

2547

3016

861

1150

1291

1408

1509

1599

1680

1754

1823

1914

2029

2135

2231

2320

2412

2510

2600

2686

3178

929

1240

1391

1516

1625

1721

1807

1887

1960

2057

2181

2293

2396

2491

2590

2694

2790

2882

3407

393

545

621

685

742

792

838

880

919

464

641

729

804

869

927

980

1028

1074

1134

1211

1281

1346

1407

1470

1536

1599

1658

2002

512

706

803

884

955

550

757

860

581

799

907

625

858

974

1035

1136

1225

1303

1374

1439

1500

1579

1681

1774

1859

1938

2020

2106

2187

2263

2702

1026

1121

1203

1276

1342

1402

1458

1532

1626

1712

1791

1864

1939

2019

2094

2164

2569

935

1002

1081

1150

1213

1271

1324

1395

1485

1568

1644

1714

1786

1863

1935

2003

2393

1058

1141

1214

1280

1341

1397

1472

1567

1654

1733

1807

1884

1964

2040

2111

2522

947

946

998

1070

1155

1230

1299

1362

1420

1498

1597

1688

1772

1850

1930

2016

2096

2172

2611

1008

1073

1132

1186

1236

1302

1387

1465

1535

1601

1669

1741

1808

1872

2238

1018

1080

1137

1189

1237

1300

1381

1455

1523

1586

1651

1720

1785

1845

2196

1022

1089

1150

1207

1259

1328

1417

1499

1574

1644

1716

1793

1865

1933

2329

1077

1148

1212

1271

1326

1399

1492

1578

1656

1729

1805

1886

1961

2032

2446

974

1018

1076

1129

1178

1243

1327

1404

1474

1540

1608

1681

1749

1813

2186

1028

1077

1123

1183

1260

1331

1395

1456

1518

1583

1645

1703

2037

971

1038

1099

1156

1208

1263

1321

1376

1427

1728

$300,000

or more

A-13

Income

Family Size

But

Over

5

Over

5

Over

5

At

less

than

1

2

3

4

5

1

2

3

4

5

1

2

3

4

5

least

Income

Indiana

4

7.0000% Iowa

1

6.0000% Kansas

2

6.5000%

$0

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000 $100,000

$100,000 $120,000

$120,000 $140,000

$140,000 $160,000

$160,000 $180,000

$180,000 $200,000

$200,000 $225,000

$225,000 $250,000

$250,000 $275,000

$275,000 $300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

479

668

763

842

912

551

767

875

598

833

949

634

664

923

705

980

430

611

701

778

845

905

959

1010

1057

1119

1198

1272

1339

1402

1467

1536

1601

1662

2019

489

693

796

882

958

527

747

857

556

787

904

579

821

942

612

866

994

536

731

827

907

977

634

862

974

701

753

796

856

1157

1304

1427

1533

1628

1713

1792

1864

1960

2082

2194

2295

2390

2488

2591

2688

2779

3303

882

1006

1110

1201

1281

1355

1423

1486

1569

1676

1774

1863

1947

2034

2126

2212

2293

2766

951

1073

1175

1264

1343

1414

1480

1541

1621

1723

1817

1902

1982

2064

2151

2232

2308

2749

1019

1150

1259

1354

1438

1514

1584

1649

1734

1843

1943

2033

2118

2206

2298

2384

2466

2935

1077

1214

1329

1429

1517

1597

1670

1738

1828

1942

2047

2142

2231

2323

2420

2511

2596

3088

1052

1161

1255

1340

1417

1487

1553

1640

1751

1853

1947

2034

2125

2221

2310

2395

2888

1116

1231

1331

1421

1502

1577

1646

1738

1856

1964

2063

2155

2250

2352

2447

2536

3056

966

1048

1134

1210

1280

1344

1404

1482

1583

1676

1761

1841

1923

2010

2091

2169

2616

950

1002

1088

1164

1234

1299

1359

1438

1540

1634

1719

1800

1883

1971

2054

2132

2587

1043

1133

1213

1286

1353

1415

1498

1604

1701

1791

1874

1961

2053

2139

2220

2693

1101

1196

1280

1356

1427

1493

1580

1692

1795

1889

1977

2068

2165

2255

2341

2839

1067

1149

1221

1286

1346

1402

1475

1568

1654

1732

1805

1881

1960

2035

2105

2510

1046

1117

1181

1241

1296

1369

1462

1548

1627

1701

1777

1858

1933

2005

2420

1032

1105

1171

1232

1289

1365

1461

1551

1632

1709

1787

1871

1950

2024

2457

974

1026

1088

1145

1198

1268

1358

1441

1517

1588

1661

1739

1813

1882

2285

1039

1095

1147

1195

1258

1339

1413

1480

1543

1608

1677

1742

1803

2154

1031

1083

1131

1195

1278

1353

1423

1487

1554

1625

1692

1755

2121

$300,000

or more

Income

Kentucky

4

6.0000% Louisiana

2

4.4500% Maine

4

5.5000%

$0

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000 $100,000

$100,000 $120,000

$120,000 $140,000

$140,000 $160,000

$160,000 $180,000

$180,000 $200,000

$200,000 $225,000

$225,000 $250,000

$250,000 $275,000

$275,000 $300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

430

616

710

789

860

922

979

1032

1082

1147

1231

1308

1379

1446

1515

1588

1657

1722

2102

483

692

797

886

965

518

741

853

543

777

896

565

807

930

593

848

977

320

453

521

577

627

672

712

750

784

830

890

944

994

1041

1089

1140

1188

1234

1499

356

504

579

642

697

747

792

833

872

379

537

616

683

742

795

842

886

927

396

561

644

714

776

830

880

926

969

1026

1099

1166

1227

1284

1344

1407

1466

1522

1847

410

581

667

739

803

859

911

959

1003

1061

1137

1206

1269

1329

1390

1455

1516

1574

1910

429

608

698

773

840

899

953

1003

1049

1110

1189

1261

1327

1389

1453

1522

1585

1646

1997

361

499

568

625

676

721

762

799

834

880

940

994

1044

1091

1139

1190

1238

1284

1547

410

565

642

707

763

814

860

902

941

441

608

690

759

820

874

923

968

1010

1065

1136

1201

1261

1317

1374

1435

1493

1547

1860

465

640

727

800

863

920

971

1018

1062

1120

1195

1263

1325

1384

1444

1508

1568

1625

1953

485

667

757

832

898

512

703

798

877

946

949

995

1034

1125

1206

1281

1350

1414

1498

1608

1708

1800

1887

1976

2071

2161

2245

2738

1086

1182

1267

1345

1417

1485

1574

1688

1794

1890

1981

2075

2175

2268

2357

2874

1032

1107

1176

1239

1298

1376

1476

1569

1654

1733

1816

1903

1985

2063

2517

1084

1162

1234

1300

1362

1444

1549

1646

1735

1818

1904

1996

2082

2164

2639

1035

1099

1158

1213

1286

1380

1467

1546

1621

1698

1780

1857

1930

2355

957

1008

1064

1116

1164

1227

1308

1382

1450

1514

1579

1649

1714

1776

2133

1010

1059

1105

1165

1242

1313

1378

1439

1501

1567

1630

1688

2029

923

988

982

993

1051

1116

1174

1229

1286

1347

1403

1457

1768

1059

1120

1176

1228

1282

1339

1393

1443

1737

1049

1104

1156

1209

1266

1320

1370

1663

$300,000

or more

Income

Maryland

4

6.0000% Massachusetts

4

6.2500% Michigan

4

6.0000%

$0

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000 $100,000

$100,000 $120,000

$120,000 $140,000

$140,000 $160,000

$160,000 $180,000

$180,000 $200,000

$200,000 $225,000

$225,000 $250,000

$250,000 $275,000

$275,000 $300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

346

491

564

626

680

729

774

815

853

402

569

652

723

786

841

892

939

983

1041

1116

1185

1248

1307

1369

1434

1495

1553

1893

439

620

711

788

856

916

971

1022

1069

1132

1213

1288

1356

1420

1486

1557

1623

1686

2052

468

660

756

838

909

492

693

793

879

954

525

738

845

382

532

607

670

725

774

819

860

898

428

595

678

748

810

864

914

960

1002

1058

1131

1197

1258

1315

1373

1436

1494

1550

1871

458

635

724

798

864

922

975

1023

1069

1128

1205

1276

1340

1401

1463

1530

1592

1651

1992

480

666

758

836

905

498

690

786

867

938

522

724

825

909

983

402

564

645

713

773

827

876

920

962

1017

1088

1154

1213

1269

1327

1389

1446

1501

1818

459

643

734

812

879

940

995

1045

1093

1155

1235

1308

1376

1439

1504

1573

1638

1699

2056

496

694

793

876

949

525

733

837

548

765

874

580

810

924

936

925

965

1020

1104

1179

1247

1310

1369

1446

1545

1636

1719

1797

1878

1963

2043

2119

2558

1015

1086

1151

1211

1266

1340

1434

1522

1602

1677

1754

1837

1914

1987

2415

1002

1070

1132

1189

1243

1313

1403

1486

1562

1634

1707

1785

1858

1927

2329

1045

1116

1180

1240

1295

1369

1463

1549

1628

1702

1779

1860

1936

2008

2425

973

1020

1081

1138

1190

1260

1349

1431

1507

1578

1651

1729

1802

1871

2275

965

1000

1058

1110

1159

1224

1307

1383

1453

1518

1586

1657

1724

1788

2156

1048

1108

1163

1215

1282

1369

1449

1522

1590

1660

1735

1805

1872

2256

1014

1073

1127

1178

1245

1331

1410

1482

1549

1619

1694

1763

1829

2211

1032

1085

1136

1202

1288

1366

1439

1506

1577

1651

1721

1788

2175

1020

1071

1119

1181

1261

1335

1403

1466

1531

1600

1665

1726

2082

904

969

949

1014

1074

1129

1180

1233

1289

1342

1392

1681

1030

1085

1137

1191

1248

1302

1353

1651

$300,000

or more

Income

Minnesota

1

6.8800% Mississippi

2

7.0000% Missouri

2

4.2300%

$0

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000 $100,000

$100,000 $120,000

$120,000 $140,000

$140,000 $160,000

$160,000 $180,000

$180,000 $200,000

$200,000 $225,000

$225,000 $250,000

$250,000 $275,000

$275,000 $300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

433

627

725

808

882

473

684

792

883

963

498

721

834

517

747

865

531

769

890

552

798

923

683

918

813

1089

1223

1335

1432

1517

1595

1666

1731

1818

1928

2029

2121

2206

2294

2387

2474

2556

3026

901

1205

1352

1475

1581

1675

1760

1838

1910

2005

2126

2236

2336

2430

2526

2628

2723

2812

3326

970

1295

1453

1584

1698

1798

1889

1972

2049

2150

2279

2397

2504

2604

2706

2815

2916

3011

3558

1028

1371

1537

1675

1795

1901

1996

2084

2165

2271

2407

2531

2643

2748

2856

2970

3076

3176

3751

1108

1477

1655

1803

1931

2044

2147

2240

2327

2441

2586

2718

2839

2951

3066

3188

3301

3408

4021

310

434

496

548

593

634

671

705

737

779

832

882

927

355

496

566

625

677

723

765

804

840

385

537

613

676

732

782

827

868

907

408

568

648

715

774

826

874

918

958

1012

1081

1145

1202

1257

1313

1372

1428

1481

1786

426

594

677

747

808

863

912

958

1000

1056

1128

1194

1255

1311

1369

1431

1489

1544

1862

452

629

717

791

856

913

965

1014

1058

1117

1193

1263

1327

1386

1448

1513

1574

1632

1967

1032

1127

1210

1283

1350

1411

1467

1541

1636

1722

1801

1875

1950

2030

2105

2176

2581

930

964

992

1030

1124

1208

1285

1356

1422

1510

1623

1728

1823

1914

2007

2106

2200

2288

2806

1014

1090

1159

1223

1283

1362

1464

1559

1645

1726

1811

1900

1984

2064

2530

1052

1131

1203

1269

1331

1413

1519

1617

1707

1791

1879

1972

2059

2142

2626

1082

1163

1237

1306

1370

1454

1563

1664

1756

1843

1933

2029

2119

2204

2702

948

1035

1101

1162

1218

1293

1390

1480

1562

1639

1719

1804

1884

1960

2402

1008

1063

1115

1184

1273

1355

1430

1500

1573

1651

1724

1793

2198

887

948

958

1024

1084

1139

1190

1243

1300

1353

1403

1693

1004

1055

1103

1152

1205

1254

1301

1571

969

1013

1060

1103

1144

1384

$300,000

or more

A-14

Income

Family Size

But

Over

5

Over

5

Over

5

At

less

than

1

2

3

4

5

1

2

3

4

5

1

2

3

4

5

least

Income

Nebraska

1

5.5000% Nevada

5

6.8500% New Jersey

4

6.6300%

$0

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000 $100,000

$100,000 $120,000

$120,000 $140,000

$140,000 $160,000

$160,000 $180,000

$180,000 $200,000

$200,000 $225,000

$225,000 $250,000

$250,000 $275,000

$275,000 $300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

384

550

633

704

766

821

872

430

460

657

756

840

915

482

688

793

881

958

499

714

822

913

993

524

749

862

466

647

737

813

880

939

993

1043

1089

1150

1229

1301

1367

1429

1493

1560

1624

1684

2033

533

739

841

577

799

909

611

845

961

639

677

934

448

645

744

828

903

487

700

808

900

980

511

735

848

529

760

878

543

781

562

809

933

615

708

787

857

918

975

1027

1076

1140

1223

1299

1369

1435

1502

1574

1642

1706

2079

882

1003

1105

1194

1273

1344

1411

1472

1553

1657

1753

1840

1921

2006

2095

2179

2258

2717

1062

1169

1263

1346

1422

1492

1556

1642

1751

1852

1944

2030

2119

2213

2301

2384

2867

901

1003

1093

1174

1247

1315

1378

1462

1570

1670

1761

1846

1935

2029

2118

2202

2691

957

927

1002

1083

1155

1220

1281

1337

1411

1506

1593

1673

1747

1824

1906

1983

2055

2476

1058

1144

1220

1289

1352

1411

1489

1589

1681

1765

1843

1924

2010

2091

2167

2609

944

977

1039

1132

1215

1292

1362

1427

1514

1626

1729

1823

1912

2004

2101

2193

2280

2786

1042

1117

1185

1249

1308

1386

1486

1579

1663

1743

1825

1912

1994

2072

2524

1002

1069

1130

1187

1239

1308

1396

1478

1552

1621

1693

1770

1841

1909

2301

1029

1104

1174

1237

1297

1376

1477

1571

1657

1737

1820

1909

1992

2071

2531

1065

1143

1214

1281

1342

1424

1529

1626

1714

1798

1884

1976

2062

2144

2620

981

1027

1090

1149

1203

1275

1367

1453

1531

1604

1679

1760

1835

1907

2323

1065

1131

1191

1247

1322

1418

1506

1587

1663

1741

1824

1903

1977

2408

969

1052

1118

1179

1236

1311

1407

1497

1578

1655

1734

1819

1898

1974

2412

1041

1097

1148

1217

1305

1387

1461

1531

1604

1680

1752

1821

2218

1029

1085

1138

1207

1296

1378

1453

1524

1597

1675

1748

1817

2220

919

962

1020

1094

1162

1225

1283

1344

1409

1469

1527

1861

$300,000

or more

Income

New Mexico

1,7

4.9400% New York

2

4.0000% North Carolina

2

4.7500%

$0

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000 $100,000

$100,000 $120,000

$120,000 $140,000

$140,000 $160,000

$160,000 $180,000

$180,000 $200,000

$200,000 $225,000

$225,000 $250,000

$250,000 $275,000

$275,000 $300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

401

576

664

738

804

862

916

965

1012

1073

1151

1224

1290

1352

1417

1485

1549

1610

1965

447

642

740

823

896

477

684

788

877

954

499

715

825

917

998

517

741

854

541

776

894

273

392

453

504

549

589

626

660

691

733

787

837

882

925

969

1017

1061

1103

1347

296

426

491

547

596

639

679

716

750

796

854

908

958

1004

1052

1104

1152

1197

1462

311

447

515

574

625

671

713

751

787

835

896

953

1005

1054

1104

1158

1208

1256

1535

322

462

533

593

646

694

737

777

815

864

927

986

1040

1090

1143

1198

1250

1300

1588

330

474

547

609

664

712

757

798

836

342

491

567

631

687

738

784

826

866

379

519

588

646

696

741

782

819

854

449

612

693

760

819

871

918

961

1001

1054

1122

1184

1241

1294

1348

1406

1460

1511

1805

497

676

764

838

902

534

726

820

898

967

565

767

866

609

826

931

950

994

949

1020

1097

1165

1226

1283

1335

1404

1492

1573

1647

1715

1786

1861

1931

1997

2376

1034

1109

1178

1242

1301

1379

1480

1573

1658

1738

1820

1908

1991

2069

2524

1082

1161

1233

1300

1362

1443

1549

1646

1735

1819

1906

1998

2084

2166

2642

1021

1084

1142

1195

1244

1309

1391

1467

1536

1600

1666

1737

1802

1864

2220

961

1024

1088

1146

1201

1273

1366

1452

1531

1605

1681

1762

1838

1911

2331

1071

1138

1199

1256

1332

1429

1519

1601

1678

1758

1843

1923

1998

2438

959

1027

1082

1132

1179

1241

1319

1391

1457

1518

1581

1648

1711

1770

2110

1021

1076

1127

1195

1283

1363

1437

1506

1578

1654

1726

1794

2189

1010

1057

1101

1159

1233

1301

1362

1420

1479

1542

1601

1657

1977

887

952

918

986

900

958

1013

1068

1120

1173

1230

1284

1335

1630

1048

1105

1159

1215

1274

1329

1382

1688

1012

1061

1107

1154

1204

1251

1296

1552

$300,000

or more

Income

North Dakota

1

5.0000% Ohio

1

5.7500% Oklahoma

1

4.5000%

$0

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000 $100,000

$100,000 $120,000

$120,000 $140,000

$140,000 $160,000

$160,000 $180,000

$180,000 $200,000

$200,000 $225,000

$225,000 $250,000

$250,000 $275,000

$275,000 $300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

323

455

521

577

627

671

711

748

782

828

887

941

990

1037

1085

1136

1184

1230

1495

369

519

594

658

714

764

809

851

890

399

561

642

710

771

824

873

918

960

1016

1087

1153

1213

1270

1328

1390

1449

1504

1825

422

592

678

750

814

870

922

969

1014

1072

1147

1217

1280

1340

1401

1467

1528

1586

1924

440

618

708

783

849

908

961

1011

1057

1118

1196

1269

1335

1397

1461

1529

1592

1653

2004

466

654

748

828

898

424

591

674

744

805

860

910

955

998

1054

1126

1192

1253

1309

1368

1430

1488

1543

1862

482

671

764

843

912

520

722

823

908

982

549

762

868

572

794

904

605

838

954

410

552

622

681

732

777

818

855

890

491

659

742

811

870

923

971

1015

1056

1110

1179

1242

1299

1353

1408

1466

1521

1573

1870

546

732

823

899

965

590

789

887

626

837

940

677

904

1014

1106

1186

1256

1320

1379

1433

1504

1595

1678

1754

1825

1897

1974

2046

2114

2503

957

996

1052

1137

1213

1281

1345

1403

1481

1581

1672

1756

1834

1914

2000

2080

2156

2594

968

1025

1100

1165

1225

1279

1330

1396

1481

1559

1630

1696

1764

1835

1903

1966

2331

1034

1104

1166

1224

1278

1349

1440

1524

1600

1672

1746

1824

1897

1967

2369

1077

1149

1215

1275

1331

1405

1499

1586

1666

1740

1817

1898

1974

2046

2463

1038

1101

1157

1209

1257

1320

1400

1474

1541

1604

1669

1737

1801

1861

2208

960

974

1047

1107

1162

1214

1281

1368

1448

1520

1589

1659

1734

1803

1870

2252

1023

1076

1124

1169

1228

1303

1372

1435

1494

1554

1618

1678

1735

2060

1016

1069

1117

1181

1264

1340

1410

1475

1542

1614

1681

1745

2115

1029

1081

1129

1192

1273

1347

1415

1479

1544

1614

1679

1741

2099

942

936

995

1008

1069

1125

1178

1232

1290

1344

1396

1695

1049

1098

1144

1191

1242

1289

1333

1589

$300,000

or more

Income

Pennsylvania

1

6.0000% Rhode Island

4

7.0000% South Carolina

2

6.0000%

$0

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000 $100,000

$100,000 $120,000

$120,000 $140,000

$140,000 $160,000

$160,000 $180,000

$180,000 $200,000

$200,000 $225,000

$225,000 $250,000

$250,000 $275,000

$275,000 $300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

392

547

624

689

746

796

842

885

924

437

609

694

766

829

885

936

983

1027

1084

1158

1226

1288

1346

1406

1469

1529

1585

1912

466

648

739

815

882

942

996

1046

1092

1153

1231

1303

1369

1431

1494

1562

1625

1685

2031

487

678

773

852

922

504

702

800

882

954

528

734

837

923

998

437

611

697

770

834

891

943

991

1036

1094

1170

1240

1303

1363

1424

1489

1551

1609

1945

492

687

785

867

938

528

737

841

555

774

883

576

804

917

606

845

964

404

574

659

731

794

851

903

950

995

1053

1129

1198

1262

1321

1383

1449

1510

1569

1908

451

640

736

816

887

481

683

784

870

945

504

715

821

911

989

522

741

851

547

776

891

928

975

1013

1096

1171

1239

1301

1359

1436

1534

1625

1707

1785

1865

1950

2029

2105

2541

1065

1152

1231

1302

1367

1428

1508

1612

1707

1794

1875

1959

2048

2131

2210

2668

943

988

1005

1074

1136

1193

1247

1317

1407

1491

1567

1638

1711

1790

1863

1932

2334

1056

1127

1193

1253

1309

1382

1477

1565

1644

1719

1796

1878

1955

2027

2449

1025

1098

1164

1225

1282

1358

1455

1544

1626

1703

1782

1867

1945

2020

2456

1074

1150

1219

1284

1343

1422

1524

1617

1703

1783

1866

1955

2037

2116

2572

984

1018

1077

1130

1180

1246

1331

1408

1479

1546

1614

1687

1755

1819

2192

1065

1126

1182

1234

1303

1391

1472

1546

1616

1687

1763

1834

1901

2290

1002

1061

1114

1164

1230

1315

1392

1464

1530

1599

1672

1741

1806

2182

950

1013

1074

1130

1183

1253

1342

1425

1500

1571

1644

1722

1795

1864

2267

1060

1124

1183

1238

1311

1405

1491

1570

1644

1721

1802

1878

1951

2372

1040

1092

1141

1204

1286

1361

1430

1494

1561

1631

1697

1759

2120

1007

1060

1110

1175

1259

1336

1407

1474

1543

1616

1684

1749

2127

976

1043

1104

1160

1213

1267

1325

1378

1429

1725

$300,000

or more

A-15

Income

Family Size

But

Over

5

Over

5

Over

5

At

less

than

1

2

3

4

5

1

2

3

4

5

1

2

3

4

5

least

Income

South Dakota

1,7

4.3500% Tennessee

2

7.0000% Texas

1

6.2500%

$0

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000 $100,000

$100,000 $120,000

$120,000 $140,000

$140,000 $160,000

$160,000 $180,000

$180,000 $200,000

$200,000 $225,000

$225,000 $250,000

$250,000 $275,000

$275,000 $300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

434

596

675

741

799

851

898

940

980

1032

1100

1161

1217

1269

1323

1381

1434

1484

1775

513

702

795

872

940

566

773

875

607

829

937

641

874

989

689

939

578

798

907

667

920

727

772

810

862

1184

1342

1475

1591

1693

1786

1872

1951

2056

2190

2312

2424

2529

2636

2750

2857

2958

3539

442

620

710

785

851

909

963

1012

1058

1119

1196

1268

1333

1394

1458

1525

1588

1647

1992

504

708

809

894

969

545

764

874

577

808

923

602

843

637

892

1000

1136

1249

1348

1435

1515

1588

1656

1745

1860

1965

2061

2151

2243

2341

2433

2519

3019

1062

1205

1325

1430

1522

1606

1684

1756

1850

1971

2082

2184

2278

2376

2479

2576

2667

3195

1113

1263

1388

1497

1594

1682

1762

1837

1936

2063

2179

2284

2383

2485

2593

2694

2789

3339

1061

1164

1253

1332

1403

1469

1530

1609

1712

1805

1891

1970

2052

2139

2220

2296

2736

1045

1149

1241

1322

1395

1463

1526

1609

1715

1812

1901

1984

2070

2161

2245

2326

2789

963

1064

1153

1232

1304

1370

1431

1512

1616

1712

1800

1881

1966

2056

2140

2219

2680

1019

1126

1219

1303

1378

1448

1513

1598

1708

1809

1902

1988

2077

2172

2260

2344

2829

960

1028

1107

1178

1241

1299

1353

1425

1516

1599

1675

1746

1819

1896

1968

2037

2429

1085

1168

1242

1309

1370

1427

1502

1597

1685

1765

1839

1916

1997

2073

2145

2557

999

966

1020

1105

1181

1250

1313

1372

1450

1550

1642

1726

1804

1885

1972

2052

2129

2571

1034

1100

1160

1214

1265

1332

1417

1495

1566

1633

1701

1774

1842

1906

2274

1079

1150

1214

1274

1329

1402

1495

1581

1659

1732

1807

1887

1961

2032

2440

1046

1118

1184

1244

1300

1373

1468

1556

1635

1710

1787

1869

1945

2018

2438

1000

1054

1104

1151

1211

1290

1361

1426

1487

1550

1616

1678

1737

2074

1036

1096

1152

1204

1273

1361

1442

1516

1585

1657

1733

1804

1872

2262

$300,000

or more

Income

Utah

2

4.8500% Vermont

1

6.0000% Virginia

2

4.3000%

$0

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000 $100,000

$100,000 $120,000

$120,000 $140,000

$140,000 $160,000

$160,000 $180,000

$180,000 $200,000

$200,000 $225,000

$225,000 $250,000

$250,000 $275,000

$275,000 $300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

424

582

660

725

782

833

879

921

961

1012

1078

1139

1194

1246

1299

1356

1409

1459

1747

492

674

764

839

904

538

736

833

914

985

573

783

886

602

822

930

642

876

991

330

466

534

591

642

687

728

766

801

848

908

964

1014

1062

1111

1163

1212

1259

1529

352

498

572

634

688

737

781

822

860

367

519

596

660

717

768

814

857

897

377

534

613

680

739

791

839

883

924

385

546

627

696

756

810

859

904

946

1002

1074

1140

1201

1258

1317

1379

1438

1494

1818

397

563

646

717

779

835

886

932

976

1034

1108

1176

1239

1298

1359

1424

1484

1542

1877

282

397

455

503

546

584

618

650

680

719

770

816

859

899

940

984

1025

1064

1292

323

453

519

573

622

665

704

740

773

818

875

927

976

1021

1067

1117

1163

1207

1463

350

490

561

620

671

718

760

799

835

371

519

593

655

710

758

802

843

881

388

542

619

684

741

791

837

880

920

411

574

655

724

784

837

886

931

973

1028

1098

1164

1223

1279

1337

1398

1455

1510

1825

972

1020

1099

1169

1232

1290

1344

1415

1505

1588

1664

1735

1807

1884

1956

2024

2416

1087

1170

1244

1311

1373

1430

1505

1601

1689

1770

1845

1922

2003

2079

2152

2566

1048

1114

1175

1230

1282

1349

1436

1516

1588

1656

1725

1799

1868

1933

2308

962

1048

1105

1158

1206

1270

1352

1427

1496

1560

1625

1695

1760

1822

2177

1015

1063

1108

1167

1243

1312

1376

1435

1496

1560

1620

1677

2006

911

975

950

979

882

944

932

996

972

1018

1080

1137

1191

1247

1306

1361

1414

1720

1049

1113

1173

1228

1286

1347

1404

1458

1774

1039

1101

1157

1210

1265

1323

1378

1429

1729

1035

1090

1141

1194

1251

1304

1354

1646

1000

1052

1100

1150

1203

1253

1300

1574

1056

1110

1161

1213

1269

1322

1371

1660

$300,000

or more

Income

Washington

1

6.5000% West Virginia

1

6.0000% Wisconsin

1

5.0000%

$0

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000 $100,000

$100,000 $120,000

$120,000 $140,000

$140,000 $160,000

$160,000 $180,000

$180,000 $200,000

$200,000 $225,000

$225,000 $250,000

$250,000 $275,000

$275,000 $300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

487

686

785

869

943

554

779

892

598

841

962

632

887

659

925

697

978

421

608

703

784

855

919

977

1031

1082

1148

1234

1313

1386

1454

1525

1600

1671

1738

2130

478

691

799

890

971

515

744

861

544

785

908

567

818

946

599

864

999

360

513

590

655

712

763

809

852

892

406

578

664

737

801

858

911

959

1004

1063

1139

1209

1274

1334

1396

1463

1525

1584

1926

436

620

712

790

859

920

976

1027

1075

1139

1221

1296

1365

1429

1496

1567

1633

1696

2063

458

651

748

830

902

476

677

778

863

938

501

712

818

907

986

1015

1122

1216

1300

1376

1446

1512

1598

1709

1811

1904

1991

2081

2177

2266

2351

2843

1058

1169

1267

1355

1434

1507

1575

1665

1780

1886

1983

2074

2167

2267

2360

2448

2960

1118

1235

1339

1430

1514

1591

1663

1757

1879

1990

2092

2188

2287

2391

2489

2582

3121

987

1063

1153

1232

1305

1372

1434

1516

1621

1718

1807

1890

1975

2066

2151

2232

2700

959

1012

1103

1185

1260

1329

1394

1479

1590

1692

1785

1873

1963

2060

2151

2237

2739

1054

1150

1235

1313

1385

1452

1541

1656

1762

1860

1951

2045

2146

2240

2330

2853

1113

1214

1304

1386

1462

1533

1627

1748

1860

1962

2059

2158

2264

2364

2459

3010

1070

1144

1211

1274

1331

1408

1506

1596

1679

1756

1836

1921

2000

2075

2512

1046

1124

1195

1261

1322

1403

1508

1605

1693

1776

1863

1954

2040

2122

2599

1008

1068

1123

1174

1242

1329

1409

1482

1551

1622

1697

1768

1834

2222

1043

1109

1170

1227

1303

1400

1490

1572

1650

1730

1815

1895

1971

2414

967

1004

1065

1121

1174

1243

1332

1414

1489

1559

1632

1709

1781

1850

2249

1056

1120

1179

1234

1307

1400

1486

1565

1639

1715

1797

1873

1945

2364

1025

1079

1130

1196

1282

1361

1433

1501

1571

1645

1715

1781

2166

945

1013

1075

1132

1186

1242

1301

1356

1409

1714

$300,000

or more

Note: Residents of Alaska do not have a state sales tax, but should follow the instructions on the next

4.0000%

page to determine their local sales tax amount.

Income

Wyoming

1

1. Use the Ratio Method to determine your local sales tax deduction. Your state sales tax rate is

provided next to the state name.

$0

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

286

404

464

514

558

597

633

666

697

737

790

838

882

923

966

1011

1053

1094

1327

318

450

516

572

621

665

704

741

775

820

878

932

981

339

480

550

609

661

708

750

789

825

873

935

992

1044

1092

1143

1196

1246

1293

1568

355

502

575

637

692

740

784

825

863

368

385

544

624

691

749

802

850

894

935

989

520

596

660

716

766

812

854

893

945

2. Follow the instructions on the next page to determine your local sales tax deduction.

3. The California table includes the 1.25% uniform local sales tax rate in addition to the 6.00%

state sales tax rate for a total of 7.25%. Some California localities impose a larger local sales tax.

Taxpayers who reside in those jurisdictions should use the Ratio Method to determine their local sales

tax deduction. The denominator of the correct ratio is 7.25%, and the numerator is the total sales tax rate

minus 7.25%.

4. This state does not have a local general sales tax, so the amount in the state table is the only

amount to be deducted.

$90,000 $100,000

$100,000 $120,000

$120,000 $140,000

$140,000 $160,000

$160,000 $180,000

$180,000 $200,000

$200,000 $225,000

$225,000 $250,000

$250,000 $275,000

$275,000 $300,000

5. The Nevada table includes the 2.25% uniform local sales tax rate in addition to the 4.6000%

state sales tax rate for a total of 6.85%. Some Nevada localities impose a larger local sales tax. Taxpayers

who reside in those jurisdictions should use the Ratio Method to determine their local sales tax

deduction. The denominator of the correct ratio is 6.85%, and the numerator is the total sales tax rate

minus 6.85%.

913

977

1012 1059

1073 1123

1129 1181

1182 1236

1236 1293

1294 1353

1348 1410

1399 1463

1696 1773

1037

1091

1142

1194

1250

1302

1352

1639

6. The 4.0% rate for Hawaii is actually an excise tax but is treated as a sales tax for purpose of

this deduction.

1026

1074

1124

1171

1216

1474

7. The rate decreased during 2023 so the given rate is an average for the year.

$300,000

or more

A-16

Which Optional Local Sales Tax Table Should I Use?

IF you live in the state of…

AND you live in…

THEN use Local Table…

Alabama

Alaska

Any locality that imposes a local sales tax

B

C

B

C

Juneau, Kenai, Ketchikan, Kodiak, Sitka, Wasilla or any locality that imposes a local sales tax

Arizona

Tempe

Chandler, Gilbert, Glendale, Mesa, Peoria, Phoenix, Scottsdale, Tucson, Yuma or any other locality that imposes a local sales tax

Any Locality that imposes a local sales tax

Arkansas

Colorado

Adams County, Arapahoe County, Aurora, Boulder County, Centennial, Colorado Springs, Denver City, El Paso County, Larimer County,

Pueblo City, Pueblo County or any other locality that imposes a local sales tax

A

Arvada, Boulder, Fort Collins, Greeley, Jefferson County, Lakewood, Longmont, Thornton or Westminster

Dekalb County (excluding Atlanta)

B

C

Georgia

Any other locality that imposes a local sales tax

Arlington Heights, Bloomington, Champaign, Chicago, Cicero, Decatur, Evanston, Palatine, Peoria, Schaumburg, Skokie, Springfield or any

other locality that imposes a local sales tax

A

Illinois

Kansas

Aurora, Elgin, Joliet, Waukegan

Any locality that imposes a local sales tax

East Baton Rouge Parish

B

C

Ascension Parish, Bossier Parish, Caddo Parish, Calcasieu Parish, Iberia Parish, Jefferson Parish, Lafayette Parish, Lafourche Parish,

Livingston Parish, Orleans Parish, Ouachita Parish, Rapides Parish, St. Bernard Parish, St. Landry Parish, St. Tammany Parish, Tangipahoa

Parish, Terrebonne Parish or any other locality that imposes a local sales tax

Louisiana

City of Jackson only

A

C

B

Mississippi

Missouri

City of Tupelo only

Any locality that imposes a local sales tax

Counties: Chautauqua, Chenango, Columbia, Delaware, Dutchess, Greene, Hamilton, Tioga

Cities: New York, Norwich (Chenango County)

A

B

Counties: Albany, Allegany, Broome, Cattaraugus, Cayuga, Chemung, Clinton, Cortland, Erie, Essex, Franklin, Fulton, Genesee, Herkimer,

Jefferson, Lewis, Livingston, Madison, Monroe, Montgomery, Nassau, Niagara, Oneida, Onondaga, Ontario, Orange, Orleans, Oswego,

Otsego, Putnam, Rensselaer, Rockland, St. Lawrence, Saratoga, Schenectady, Schoharie, Schuyler, Seneca, Steuben, Suffolk, Sullivan,

Tompkins, Ulster, Warren, Washington, Wayne, Westchester, Wyoming or Yates

Cities: Auburn, Glens Falls, Gloversville, Ithaca, Johnstown, Mount Vernon, New Rochelle, Ogdensburg, Olean, Oneida (Madison County),

Oswego, Rome, Salamanca, Saratoga Springs, Utica, White Plains, Yonkers

New York

Any other locality that imposes a local sales tax

Any locality that imposes a local sales tax

D*

B

North Carolina

South Carolina

Aiken County, Anderson County, Greenwood County, Horry County, Lexington County, Myrtle Beach, Newberry County, Orangeburg County,

Spartanburg County and York County

A

B

Allendale County, Bamberg County, Barnwell County, Berkeley County, Calhoun County, Charleston County, Cherokee County, Chester

County, Chesterfield County, Colleton County, Darlington County, Dillon County, Edgefield County, Florence County, Jasper County, Kershaw

County, Lancaster County, Laurens County, Lee County, Marion County, Marlboro County, McCormick County, Saluda County, Sumter

County and Williamsburg County

Abbeville County, Clarendon County, Dorchester County, Fairfield County, Hampton County, Pickens County, Richland County, Union

County or any other locality that imposes a local sales tax

C

Tennessee

Utah

Any locality that imposes a local sales tax

B

A

B

Virginia

* Note: Local Table D is just 25% of the NY State table.

2023 Optional Local Sales Tax Tables

Family Size

Income

Over

5

Over

5

Over

5

Over

5

1

2

3

4

5

1

2

3

4

5

1

2

3

4

5

1

2

3

4

5

But less

than

At least

Local Table A

Local Table B

Local Table C

Local Table D

$0

20,000

$20,000

30,000

64

90

74

81

112

128

142

153

164

173

182

190

200

214

227

238

249

260

272

283

294

355

86

119

136

150

162

173

183

192

201

212

227

240

252

264

275

288

300

311

375

90

96

79

94

104

141

159

175

188

200

210

220

229

241

257

271

284

296

308

321

333

345

412

112

151

171

187

201

214

225

236

245

258

274

289

303

316

329

343

356

368

439

118

160

180

197

212

226

237

248

259

272

289

305

319

333

346

361

375

388

462

127

172

194

212

228

242

255

267

277

292

310

327

342

356

371

387

401

415

494

97

115

155

175

191

205

218

229

240

249

262

278

293

307

319

332

346

359

371

441

128

172

193

211

227

240

253

264

275

289

306

323

337

351

365

380

394

407

483

137

184

207

226

243

258

271

283

294

309

328

345

361

376

391

407

422

436

516

145

195

219

239

257

272

286

299

311

326

346

364

381

396

412

429

444

459

544

156

210

235

257

276

292

307

321

333

350

371

391

408

425

442

459

476

492

582

68

98

74

78

112

129

144

156

168

178

188

197

209

224

238

251

264

276

290

302

314

384

81

116

133

148

162

174

184

194

204

216

232

247

260

273

286

300

313

325

397

83

86

104

118

130

141

151

160

168

175

185

198

209

220

230

241

252

262

272

329

125

142

157

170

181

192

201

210

222

237

251

264

276

288

301

313

325

392

133

151

167

180

192

203

214

223

235

251

266

279

292

305

319

332

344

415

108

123

135

145

154

163

171

178

187

200

211

221

231

240

251

261

270

323

128

145

158

171

181

191

200

209

220

234

247

258

269

281

293

304

315

376

131

148

162

174

185

195

204

212

223

237

250

262

272

284

295

307

317

377

107

123

137

149

160

170

179

188

199

214

227

240

251

263

276

288

299

366

119

137

152

166

178

189

200

209

222

238

253

267

280

293

308

321

334

408

123

142

158

172

185

196

207

217

230

247

262

276

290

304

319

332

346

422

30,000

40,000

103

114

123

131

139

146

153

162

173

183

193

201

211

220

229

238

288

113

126

137

147

157

165

173

183

197

209

221

231

242

254

265

276

337

40,000

50,000

60,000

70,000

80,000

90,000

100,000

120,000

140,000

160,000

180,000

200,000

225,000

250,000

275,000

300,000

or more

100,000

120,000

140,000

160,000

180,000

200,000

225,000

250,000

275,000

300,000

A-17

Vejledning til Planlægning A (form 1040 eller Form 1040-SR), Variserede fradrag

Beslægtede formularer

Produkter

Dokumenter

Hjemmesider

Om

Form 1040 Planlæg en vejledning

Vejledning til Planlægning A (form 1040 eller Form 1040-SR), Variserede fradrag

Beslægtede formularer