Tax Deduction Requirements

Deductible taxes are reported on lines 5 through 9 of Schedule A.

To be deductible, a tax must be:

• Imposed on the taxpayer
• Paid by the taxpayer during the tax year

Taxpayers cannot deduct a tax that:

• They did not owe but paid for someone else
• They owed but someone else paid
• Was not paid in the tax year