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フォーム1040スケジュール 指示

スケジュールAの指示(様式1040か形態1040-SR)、Itemizedの控除

2018年11月12日

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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/  
ments your doctor ordered.  
expenses for disabled persons.  
Diagnostic tests, such as  
full-body scan, pregnancy test, or blood  
sugar test kit.  
a
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.  
Insurance premiums for medical  
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  
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.  
The supplemental part of Medicare  
insurance (Medicare Part B).  
The premiums you pay for Medi-  
care Part D insurance.  
Medical and Dental  
Expenses  
A program to stop smoking and for  
prescription medicines to alleviate nico-  
tine withdrawal.  
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.  
Medical treatment at a center for  
drug or alcohol addiction.  
Medical aids such as eyeglasses,  
If you received a distribution  
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.  
!
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-  
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  
Dec 13, 2023  
Cat. No. 53061X  
A-1  
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.  
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-  
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.  
Personal protective equipment  
(such as masks, hand sanitizer and sani-  
tizing wipes), for the primary purpose of  
preventing the spread of Coronavirus.  
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  
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.  
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.  
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.  
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-  
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  
and tips or the Medicare tax paid as part  
of the self-employment tax or household  
employment taxes.  
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  
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.  
Federal income and most excise  
taxes.  
Social security, Medicare, federal  
unemployment (FUTA), and railroad re-  
tirement (RRTA) taxes.  
Mandatory contributions to state  
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-  
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.  
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.  
!
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.  
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  
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.  
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  
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/SalesTax.  
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  
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  
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-  
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.  
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  
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,  
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.  
Line 11  
Gifts by Cash or Check  
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  
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  
Family Size  
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  
Family Size  
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  
Family Size  
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  
Family Size  
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
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
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
B
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  
Any locality that imposes a local sales tax  
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  
Family Size  
Family Size  
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  
50,000  
60,000  
60,000  
70,000  
70,000  
80,000  
80,000  
90,000  
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