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Department of the Treasury
Internal Revenue Service
OMB No. 1545-0074
Attachment Sequence No. 07

SCHEDULE A (Form 1040)
2024
Itemized Deductions

Attach to Form 1040 or 1040-SR.
Go to www.irs.gov/ScheduleA for instructions and the latest information.

Caution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16.

Name(s) shown on Form 1040 or 1040-SR
Your social security number ----

Medical and Dental Expenses

Caution: Do not include expenses reimbursed or paid by others.

1 Medical and dental expenses (see instructions) ----
2 Enter amount from Form 1040 or 1040-SR, line 11 ----
3 Multiply line 2 by 7.5% (0.075) ----
4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- ----

Taxes You Paid

5 State and local taxes.
a State and local income taxes or general sales taxes. You may include either income taxes or general sales taxes on line 5a, but not both. If you elect to include general sales taxes instead of income taxes, check this box --
b State and local real estate taxes (see instructions) ----
c State and local personal property taxes ----
d Add lines 5a through 5c ----
e Enter the smaller of line 5d or $10,000 ($5,000 if married filing separately) ----
6 Other taxes. List type and amount: ---- ----
7 Add lines 5e and 6 ----

Interest You Paid

Caution: Your mortgage interest deduction may be limited. See instructions.

8 Home mortgage interest and points. If you didn't use all of your home mortgage loan(s) to buy, build, or improve your home, see instructions and check this box --
a Home mortgage interest and points reported to you on Form 1098. See instructions if limited ----
b Home mortgage interest not reported to you on Form 1098. See instructions if limited. If paid to the person from whom you bought the home, see instructions and show that person's name, identifying no., and address ----
c Points not reported to you on Form 1098. See instructions for special rules ----
d Reserved for future use shaded
e Add lines 8a through 8c ----
9 Investment interest. Attach Form 4952 if required. See instructions ----
10 Add lines 8e and 9 ----

Gifts to Charity

Caution: If you made a gift and got a benefit for it, see instructions.

11 Gifts by cash or check. If you made any gift of $250 or more, see instructions ----
12 Other than by cash or check. If you made any gift of $250 or more, see instructions. You must attach Form 8283 if over $500 ----
13 Carryover from prior year ----
14 Add lines 11 through 13 ----

Casualty and Theft Losses

15 Casualty and theft loss(es) from a federally declared disaster (other than net qualified disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See instructions ----

Other Itemized Deductions

16 Other-from list in instructions. List type and amount: ---- ----

Total Itemized Deductions

17 Add the amounts in the far right column for lines 4 through 16. Also, enter this amount on Form 1040 or 1040-SR, line 12 ----
18 If you elect to itemize deductions even though they are less than your standard deduction, check this box ----

For Paperwork Reduction Act Notice, see the Instructions for Form 1040. 
Cat. No. 17145C
Schedule A (Form 1040) 2024

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Department of the Treasury
Internal Revenue Service
Catalog Number 53061X
Dec 16, 2024

Instructions for Schedule A
2024
Itemized Deductions

Section references are to the Internal Revenue Code unless otherwise noted.

Future Developments

For the latest information about developments related to Schedule A (Form 1040) and its instructions, such as legislation enacted after they were published, go to IRS.gov/ScheduleA.

What's New

Standard mileage rates. The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 21 cents a mile. The rate for use of your vehicle to do volunteer work for certain charitable organizations remains at 14 cents a mile.

General Instructions

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.

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 2024, see Pub. 504 to figure the portion of joint expenses that you can claim as itemized deductions.

CAUTION! Don't include on Schedule A items deducted elsewhere, such as on Form 1040, Form 1040-SR, or Schedule C, E, or F.

Specific Instructions

Medical and Dental Expenses

You can deduct only the part of your medical and dental expenses that exceeds 7.5% of the amount of your adjusted gross income on Form 1040 or 1040-SR, line 11.

CAUTION! If you received a distribution from a health savings account or a medical savings account in 2024, see Pub. 969 to figure your deduction.

Deceased taxpayer. Certain medical expenses paid out of a deceased taxpayer's estate can be claimed on the deceased taxpayer's final return. See Pub. 502 for details.

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 expenses for disabled persons.

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:

• Insurance premiums for medical and dental care, including premiums for qualified long-term care insurance contracts as defined in Pub. 502. But see Limit on long-term care premiums you can deduct, later. Reduce the insurance premiums by any self-employed health insurance deduction you claimed on Schedule 1 (Form 1040), line 17. You can't include insurance premiums paid by making a pre-tax reduction to your employee compensation because these amounts are already being excluded from your income by not being included in box 1 of your Form(s) W-2. If you are a retired public safety officer, you can't include any premiums you paid to the extent they were paid for with a tax-free distribution from your retirement plan.
• Prescription medicines or insulin.
• Acupuncturists, chiropractors, dentists, eye doctors, medical doctors, occupational therapists, osteopathic doctors, physical therapists, podiatrists, psychiatrists, psychoanalysts (medical care only), and psychologists.
• Medical examinations, X-ray and laboratory services, and insulin treatments your doctor ordered.
• Diagnostic tests, such as a full-body scan, pregnancy test, or blood sugar test kit.
• 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.
• Hospital care (including meals and lodging), clinic costs, and lab fees.
• Qualified long-term care services (see Pub. 502).
• The supplemental part of Medicare insurance (Medicare Part B).
• The premiums you pay for Medicare Part D insurance.
• A program to stop smoking and for prescription medicines to alleviate nicotine withdrawal.
• A weight-loss program as treatment 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, contact lenses, hearing aids, braces, crutches, wheelchairs, and guide dogs, including the cost of maintaining them.
• Surgery to improve defective vision, such as laser eye surgery or radial keratotomy.
• Lodging expenses (but not meals) while away from home to receive medical care provided by a physician in a hospital or a medical care facility related to a hospital, provided there was no significant 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.
• Ambulance service and other travel 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 21 cents a mile. Add parking and tolls to the amount you claim under either method.
• Cost of breast pumps and supplies that assist lactation.

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• Personal protective equipment (such as masks, hand sanitizer and sanitizing wipes), for the primary purpose of preventing the spread of Coronavirus.

Limit on long-term care premiums you can include. The amount you can include for qualified long-term care insurance contracts (as defined in Pub. 502) depends on the age, at the end of 2024, of the person for whom the premiums were paid. See the following chart for details.

IF the person was, at the end of 2024, age...; THEN the most you can include is...
40 or under; $470
41-50; $880
51-60; $1,760
61-70; $4,710
71 or older; $5,880

Examples of Medical and Dental Payments You Can't Include

• 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 disfiguring disease.
• Life insurance or income protection policies.
• The Medicare tax on your wages and tips or the Medicare tax paid as part of the self-employment tax or household employment taxes.

TIP If you were age 65 or older but not entitled to social security benefits, you can include premiums you voluntarily paid for Medicare Part A coverage.

• Nursing care for a healthy baby. But you may be able to take a credit for the amount you paid. See the Instructions for Form 2441.
• Illegal operations or drugs.
• Imported drugs not approved by the U.S. Food and Drug Administration (FDA). This includes foreign-made versions of U.S.-approved drugs manufactured 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.
• Funeral, burial, or cremation costs.

Line 1
Medical and Dental Expenses

Enter the total of your medical and dental expenses, after you reduce these expenses by any payments received from insurance or other sources. See Reimbursements, later.

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.

TIP Don't forget to include insurance premiums you paid for medical and dental care. However, if you claimed the self-employed health insurance deduction on Schedule 1 (Form 1040), line 17, reduce the premiums by the amount on line 17.

Whose medical and dental expenses can you include? You can include medical and dental bills you paid in 2024 for anyone who was one of the following either when the services were provided or when you paid for them.

• 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 parents. See Child of divorced or separated parents in Pub. 502 for more information.
• Any person you could have claimed as a dependent on your return except that person received $5,050 or more of gross income or filed a joint return.
• Any person you could have claimed as a dependent except that you, or your spouse if filing jointly, can be claimed as a dependent on someone else's 2024 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 $5,050 in 2024. You can include on line 1 any medical and dental expenses you paid in 2024 for your parent.

Insurance premiums for certain nondependents. You may have a medical or dental insurance policy that also covers an individual who isn't your dependent (for example, a nondependent child under age 27). You can't deduct any premiums attributable to this individual, unless this individual is a person described under Whose medical and dental expenses can you include, earlier. However, if you had family coverage when you added 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.

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 2024 for medical or dental expenses you paid in 2024, reduce your 2024 expenses by this amount. If you received a reimbursement in 2024 for prior year medical or dental expenses, don't reduce your 2024 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.

Cafeteria plans. You can't deduct amounts that have already been excluded from your income, so don't include on line 1 insurance premiums paid by an employer-sponsored health insurance plan (cafeteria plan) unless the 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 included in box 1 of your Form(s) W-2.

Taxes You Paid

Taxes You Can't Deduct

• Federal income and most excise taxes.
• Social security, Medicare, federal unemployment (FUTA), and railroad retirement (RRTA) taxes.
• Customs duties.
• Federal estate and gift taxes. However, see Line 16, later, if you had income in respect of a decedent.
• Certain state and local taxes, including 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).
• Foreign personal or real property taxes.

Line 5

The deduction for state and local taxes is generally limited to $10,000 ($5,000 if married filing separately). State and local

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taxes subject to this limit are the taxes that you include on lines 5a, 5b, and 5c.

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 charitable contribution deduction must be reduced as a result of receiving or expecting 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.

The safe harbor applies if you meet the following conditions.

1. You made a cash contribution to an entity described in section 170(c).
2. In return for the cash contribution, you received a state or local tax credit.
3. You must reduce your charitable contribution amount by the amount of the state or local tax credit you receive.

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 local 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.

For more information about this safe harbor and examples, see Treas. Reg. 1.164-3(j).

U.S. territory taxes. Include taxes imposed by a U.S. territory with your state and local taxes on lines 5a, 5b, and 5c. However, don't include any U.S. territory taxes you paid that are allocable to excluded income.

TIP You may want to take a credit for U.S. territory tax instead of a deduction. See the instructions for Schedule 3 (Form 1040), line 1, for details.

Line 5a

CAUTION! You can elect to deduct state and local general sales taxes instead of state and local income taxes. You can't deduct both.

State and Local Income Taxes

If you don't elect to deduct general sales taxes, include on line 5a the state and local income taxes listed next.

• State and local income taxes withheld from your salary during 2024. Your Form(s) W-2 will show these amounts. Forms W-2G, 1099-G, 1099-R, 1099-MISC, and 1099-NEC may also show state and local income taxes withheld; however, don't include on line 5a any withheld taxes you deducted on other forms, such as Schedule C, E or F.
• State and local income taxes paid in 2024 for a prior year, such as taxes paid with your 2023 state or local income tax return. Don't include penalties or interest.
• State and local estimated tax payments made during 2024, including any part of a prior year refund that you chose to have credited to your 2024 state or local income taxes.
• Mandatory contributions you made to the California, New Jersey, or New York Nonoccupational Disability Benefit Fund, Rhode Island Temporary Disability Benefit Fund, or Washington State Supplemental Workmen's Compensation Fund.
• Mandatory contributions to the Alaska, California, New Jersey, or Pennsylvania state unemployment fund.
• Mandatory contributions to state family leave programs, such as the New Jersey Family Leave Insurance (FLI) program and the California Paid Family Leave program.

Don't reduce your deduction by any:

• State or local income tax refund or credit you expect to receive for 2024; or
• Refund of, or credit for, prior year state and local income taxes you actually received in 2024. Instead, see the instructions for Schedule 1 (Form 1040), line 1.

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 optional sales tax tables.

Actual Expenses

Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) you paid in 2024 if the tax rate was the same as the general sales tax rate.

Food, clothing, and medical supplies. Sales taxes on food, clothing, and medical supplies are deductible as a general sales tax even if the tax rate was less than the general sales tax rate.

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 tax that you would have paid at the general sales tax rate on that vehicle. Include any state and local general sales taxes paid for a leased motor vehicle.

Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles.

CAUTION! You must keep your actual receipts showing general sales taxes paid to use this method.

Trade or business items. Don't include sales taxes paid on items used in your trade or business. Instead, go to the instructions for the form you are using to report business income and expenses to see if you can deduct these taxes.

Refund of general sales taxes. If you received a refund of state or local general sales taxes in 2024 for amounts paid in 2024, reduce your actual 2024 state and local general sales taxes by this amount. If you received a refund of state or local general sales taxes in 2024 for prior year purchases, don't reduce your 2024 state and local general sales taxes by this amount. However, if you deducted your actual state and local general sales taxes in the earlier year and the deduction 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.

Optional Sales Tax Tables

Instead of using your actual expenses, you can use the 2024 Optional State Sales Tax Table and the 2024 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 certain specified items.

To figure your state and local general sales tax deduction using the tables, complete the State and Local General Sales Tax Deduction Worksheet or use the Sales Tax Deduction Calculator at IRS.gov/SalesTax.

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State and Local General Sales Tax Deduction Worksheet-Line 5a

TIP Instead of using this worksheet, you can find your deduction by using the Sales Tax Deduction Calculator at IRS.gov/SalesTax.

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

• Lived in more than one state during 2024, or
• Had any nontaxable income in 2024.

1. Enter your state general sales taxes from the 2024 Optional State Sales Tax Table ----
Next. If, for all of 2024, 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 2024? ----
-- No. Enter -0-.
-- Yes. Enter your base local general sales taxes from the 2024 Optional Local Sales Tax Tables.
3. Did your locality impose a local general sales tax in 2024? 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 2024, see the instructions for line 3 of the worksheet 
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
5. Divide line 3 by line 4. Enter the result as a decimal (rounded to at least three places) ----
6. Did you enter -0- on line 2? ----
-- No. Multiply line 2 by line 3.
-- Yes. Multiply line 1 by line 5. If you lived in more than one locality in the same state during 2024, 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 ----
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 ----

CAUTION! If your filing status is married filing separately, both you and your spouse elect to deduct sales taxes, and your spouse elects to use the optional sales tax tables, you also must use the tables to figure your state and local general sales tax deduction.

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Instructions for the State and Local General Sales Tax Deduction Worksheet

Line 1. If you lived in the same state for all of 2024, enter the applicable amount, based on your 2024 income and family size, from the 2024 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 2024 income. If married filing separately, don't include your spouse's income.

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 circumstances, which are described in Pub. 501.

Income. Your 2024 income is the amount shown on your Form 1040 or 1040-SR, line 11, plus any nontaxable items, such as the following.

• 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.
• Public assistance payments.

What if you lived in more than one state? If you lived in more than one state during 2024, 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.)
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 2024 and the denominator of which is the total number of days in the year (366).
3. If you also lived in a locality during 2024 that imposed a local general sales tax, complete a separate worksheet for each state you lived in using the prorated 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.

Example. You lived in State A from January 1 through August 31, 2024 (244 days), and in State B from September 1 through December 31, 2024 (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.

State A: $500 × 244/366 = $333
State B: $400 × 122/366 = 133
Total = $466

If none of the localities in which you lived during 2024 imposed a local general sales tax, enter $466 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 $133 on line 1 of the State B worksheet.

Line 2. If you checked the "No" box, enter -0on line 2, and go to line 3. If you checked the "Yes" box and lived in the same locality for all of 2024, enter the applicable amount, based on your 2024 income and family size, from the 2024 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 2024 income. See the instructions for line 1 of the worksheet to figure your 2024 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 return, your spouse. If you are married and not filing a joint return, you can include your spouse in family size only in certain circumstances, which are described in Pub. 501.

What if you lived in more than one locality? If you lived in more than one locality during 2024, 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 2024 and the denominator is the total number of days in the year (366). 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 worksheet.

Example. You lived in Locality 1 from January 1 through August 31, 2024 (244 days), and in Locality 2 from September 1 through December 31, 2024 (122 days). The table amount for Locality 1 is $100. The table amount for Locality 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.

Locality 1: $100 × 244/366 = $67
Locality 2: $150 × 122/366 = 50
Total = $117

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 include on line 3 only the part of the combined rate that is more than 7.2500%.

If you lived in Nevada, check the "No" box if your combined state and local general sales tax rate is 6.8500%. Otherwise, check the "Yes" box and include on line 3 only the part of the combined rate that is more than 6.8500%.

What if your local general sales tax rate changed during 2024? If you checked the "Yes" box and your local general sales tax rate changed during 2024, 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 2024 and the denominator is the total number of days in the year (366). Enter the total of the prorated tax rates on line 3.

Example. Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2024 (274 days). The rate increased to 1.75% for the period from October 1 through December 31, 2024 (92 days). You would enter "1.189" on line 3, figured as follows.

January 1 - September 30: 1.00 × 274/366 = 0.749
October 1 - December 31: 1.75 × 92/366 = 0.440
Total = 1.189

What if you lived in more than one locality in the same state during 2024? Complete a separate worksheet for lines 2

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through 6 for each locality in your state if you lived in more than one locality in the same state during 2024 and each locality didn't have the same local general sales tax rate.

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 2024 Optional Local Sales Tax Tables to figure your local general sales tax deduction), multiply the local general sales tax rate by a fraction. The numerator of the fraction is the number of days you lived in the locality during 2024 and the denominator is the total number of days in the year (366).

Example. You lived in Locality 1 from January 1 through August 31, 2024 (244 days), and in Locality 2 from September 1 through December 31, 2024 (122 days). The local general sales tax rate for Locality 1 is 1%. The rate for Locality 2 is 1.75%. You would enter "0.667" on line 3 for the Locality 1 worksheet and "0.583" for the Locality 2 worksheet, figured as follows.

Locality 1: 1.00 × 244/366 = 0.667
Locality 2: 1.75 × 122/366 = 0.583

Line 6. If you lived in more than one locality in the same state during 2024, 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 2024. 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.

Line 7. Enter on line 7 any state and local general sales taxes paid on the following specified items. If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets.

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 include the amount of tax you would have paid at the general sales tax rate.
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 substantial 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.
a. Your state or locality imposes a general sales tax directly on the sale of a home or on the cost of a substantial addition or major renovation.
b. You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly.
c. Under your state law, your contractor 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 directions on construction decisions. In this case, you will be considered to have purchased any items subject to a sales tax and to have paid the sales tax directly.

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 2024, see Refund of general sales taxes, earlier.

Line 5b

State and Local Real Estate Taxes

TIP If you are a homeowner who received assistance under a State Housing Finance Agency Hardest Hit Fund program or an Emergency Homeowners' Loan program, see Pub. 530 for the amount you can include on line 5b.

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 deductions homeowners can take.

Don't include the following amounts on line 5b.

• Foreign taxes you paid on real estate.
• Itemized charges for services to specific property or persons (for example, 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 local ordinance).
• Charges for improvements that tend to increase the value of your property (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 maintain an existing public facility in service (for example, a charge to repair an existing sidewalk, and any interest included in that charge).

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 2024.

If you sold your home in 2024, any real estate tax charged to the buyer should be shown on your settlement 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.

CAUTION! You must look at your real estate tax bill to decide if any nondeductible itemized charges, such as those listed earlier, are included in the bill. If your taxing authority (or lender) doesn't furnish you a copy of your real estate tax bill, ask for it.

Prepayment of next year's property taxes. Only taxes paid in 2024 and assessed prior to 2025 can be deducted for 2024. State or local law determines whether and when a property tax is assessed, which is generally when the taxpayer becomes liable for the property tax imposed.

Refunds and rebates. If you received a refund or rebate in 2024 of real estate taxes you paid in 2024, reduce your deduction by the amount of the refund or rebate. If you received a refund or rebate in 2024 of real estate taxes you paid in an earlier year, don't reduce your deduction 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.

Line 5c

State and Local Personal Property Taxes

Enter on line 5c the state and local personal property taxes you paid, but only if the taxes were based on value alone and were imposed on a yearly basis.

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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.

Prepayment of next year's property taxes. Only taxes paid in 2024 and assessed prior to 2025 can be deducted for 2024. State or local law determines whether and when a property tax is assessed, which is generally when the taxpayer 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.

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.

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.

Don't include federal estate tax on income in respect of a decedent on this line; instead, include it on line 16.

Interest You Paid

The rules for deducting interest vary, depending on whether the loan proceeds are used for business, personal, or investment activities. See Instructions for Form 8990 for more information about deducting business interest expenses. See Pub. 550 for more information about deducting investment interest expenses. You can't deduct personal interest. However, you can deduct qualified home mortgage interest (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.

If you use the proceeds of a loan for more than one purpose (for example, personal and business), you must allocate the interest on the loan to each use.

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 mortgage interest, see Pub. 936.

In general, if you paid interest in 2024 that applies to any period after 2024, you can deduct only amounts that apply for 2024.

Use Schedule A to deduct qualified home mortgage interest and investment interest.

Line 8

Home Mortgage Interest

TIP If you are a homeowner who received assistance under a State Housing Finance Agency Hardest Hit Fund program or an Emergency 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 labeled. It includes first and second mortgages, home equity loans, and refinanced mortgages.

A home can be a house, condominium, cooperative, mobile home, boat, or similar property. It must provide basic living accommodations including sleeping space, toilet, and cooking facilities.

A surviving spouse may deduct mortgage interest they pay after the decedent's death. To deduct mortgage interest paid by a decedent, see Form 1041 and Form 706 and their instructions.

Check the box on line 8 if you had one or more home mortgages in 2024 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. Interest paid on home mortgage proceeds used for other purposes isn't deductible on lines 8a or 8b.

See Limits on home mortgage interest, later, for more information about what interest you can include on lines 8a and 8b.

TIP If you used any home mortgage proceeds for a business or investment purpose, interest you paid that is allocable to those proceeds may still be deductible as a business or investment expense elsewhere on your return.

Limits on home mortgage interest. Your deduction for home mortgage interest is subject to a number of limits. If one or more of the following limits applies, see Pub. 936 to figure your deduction.

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 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 2024 with an outstanding balance and you didn't use all of the loan proceeds to buy, build, or substantially improve the home. The only exception to this limit is for loans taken 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 information about loans taken out on or before October 13, 1987.

See Pub. 936 to figure your deduction if you must check the box on line 8.

Limit on loans taken out on or before December 15, 2017. For qualifying debt taken out on or before December 15, 2017, you can only deduct home mortgage interest on up to $1,000,000 ($500,000 if you are married filing separately) of that debt. The only exception is for loans taken out on or before October 13, 1987; see Pub. 936 for more information about loans taken out on or before October 13, 1987.

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).

Limit on loans taken out after December 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 under Limit on loans taken out on or before 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 information about this exception.

See Pub. 936 to figure your deduction if you have loans taken out after October 13, 1987, that exceed $750,000 ($375,000 if you are married filing separately).

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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 8a

Enter on line 8a mortgage interest and points reported to you on Form 1098 unless one or more of the limits on home mortgage interest apply to you. For more information about these limits, see Limits on home mortgage interest, earlier.

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 deductible mortgage interest and points that were reported to you on Form 1098.

Refund of overpaid interest. If your Form 1098 shows any refund of overpaid interest, don't reduce your deduction by the refund. Instead, see the instructions for Schedule 1 (Form 1040), line 8z.

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.

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.

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).

Form 1098 doesn't show all interest paid. If you paid more interest to the recipient than is shown on Form 1098, include the larger deductible amount on line 8a and explain the difference. If you are filing a paper return, explain the difference by attaching a statement to your paper return and printing "See attached" to the right of line 8a.

CAUTION! If you are claiming the mortgage interest credit (for holders of qualified mortgage credit certificates issued by state or local governmental 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.

Line 8b

If you paid home mortgage interest to a recipient who didn't provide you a Form 1098, report your deductible mortgage interest on line 8b. Your deductible mortgage interest may be less than what you paid if one or more of the limits on home mortgage interest apply to you. For more information about these limits, see Limits on home mortgage interest, earlier.

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, identifying 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). Otherwise, it is the employer identification number (EIN). You must also let the recipient know your SSN.

CAUTION! If you don't show the required information about the recipient or let the recipient know your SSN, you may have to pay a $50 penalty.

Interest reported on someone else's Form 1098. If you and at least one other person (other than your spouse if filing jointly) were liable for and paid interest 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 reporting 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.

Line 8c

Points Not Reported on Form 1098

Points are shown on your settlement statement. Points you paid only to borrow 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.

Refinancing. Generally, you must deduct points you paid to refinance a mortgage 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 related to the improvement in the year paid. See Pub. 936 for details.

TIP If you paid off a mortgage early, deduct any remaining points in the year you paid off the mortgage. However, if you refinanced your mortgage with the same lender, see Mortgage ending early in Pub. 936 for an exception.

Line 8d

Reserved for future use

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.

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.

1. Your investment interest expense is less than your investment income from interest and ordinary dividends minus any qualified dividends.
2. You have no other deductible investment expenses.
3. You have no disallowed investment interest expense from 2023.

CAUTION! Alaska Permanent Fund dividends, including those reported on Form 8814, aren't investment income.

For more details, see Pub. 550.

Gifts to Charity

You can deduct contributions or gifts you gave to organizations that are religious, charitable, educational, scientific, or literary in purpose. You can also deduct 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 2024 for Native Alaskan subsistence bowhead whale hunting activities. See Pub. 526 for details.

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To verify an organization's charitable status, you can:

• Check with the organization to which you made the donation. The organization should be able to provide you with verification of its charitable status.
• Use our online search tool at IRS.gov/TEOS to see if an organization is eligible to receive tax-deductible contributions (Publication 78 data).

Examples of Qualified Charitable Organizations

The following list gives some examples of qualified organizations. See Pub. 526 for more examples.

• Churches, mosques, synagogues, temples, and other religious organizations.
• Scouts BSA, Boys and Girls Clubs of America, CARE, Girl Scouts, Goodwill Industries, Red Cross, Salvation Army, and United Way.
• Fraternal orders, if the gifts will be used for the purposes listed under Gifts to Charity, earlier.
• Veterans' and certain cultural groups.
• Nonprofit hospitals and medical research organizations.
• Most nonprofit educational organizations, such as colleges, but only if your contribution isn't a substitute for tuition or other enrollment fees.
• Federal, state, and local governments if the gifts are solely for public purposes.

Amounts You Can Deduct

Contributions can be in cash, property, or out-of-pocket expenses you paid to do volunteer work for the kinds of organizations 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 method. But don't deduct any amounts that were repaid to you.

Gifts from which you benefit. If you made a gift and received a benefit in return, such as food, entertainment, or merchandise, you can generally only deduct 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 payment of $75 or less or to certain items or benefits of token value. For details, see Pub. 526.

Example. You paid $70 to a charitable organization to attend a fund-raising dinner and the value of the dinner was $40. You can deduct only $30.

Gifts of $250 or more. You can deduct a gift of $250 or more only if you have a contemporaneous written acknowledgment from the charitable organization showing the information in (1) and (2) next.

1. The amount of any money contributed and a description (but not value) of any property donated.
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 description 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 describe or value the benefit.

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 payroll 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 deduction.

To be contemporaneous, you must get the written acknowledgment from the charitable organization by the date you file your return or the due date (including extensions) for filing your return, whichever is earlier. Don't attach the contemporaneous written acknowledgment to your return. Instead, keep it for your records.

Limit on the amount you can deduct. See Pub. 526 to figure the amount of your deduction if any of the following applies.

1. Your cash contributions or contributions of ordinary income property are more than 30% of the amount on Form 1040 or 1040-SR, line 11.
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 increased in value or gave gifts of the use of property.

Amounts You Can't Deduct

• Certain contributions to charitable organizations, to the extent that you receive a state or local tax credit in return for your contribution. See Pub. 526 for more details and exceptions.

TIP See Safe harbor for certain charitable contributions made in exchange for a state or local tax credit, earlier under Line 5, if your cash contribution is disallowed because you received or expected to receive a credit.

• An amount paid to or for the benefit of a college or university in exchange for the right to purchase tickets to an athletic event in the college or university's stadium.
• Travel expenses (including meals and lodging) while away from home performing donated services, unless there was no significant element of personal pleasure, recreation, or vacation in the travel.
• Political contributions.
• Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups.
• 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.
• Value of blood given to a blood bank.
• The transfer of a future interest in tangible personal property. Generally, no deduction is allowed until the entire interest has been transferred.
• 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.
• Gifts to organizations engaged in certain political activities that are of direct 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.
• Value of benefits received in connection with a contribution to a charitable organization. See Pub. 526 for exceptions.
• Cost of tuition. However, you may be able to take an education credit (see Form 8863).

Line 11

Gifts by Cash or Check

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 deducting gifts, see Limit on the amount you can

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deduct, earlier. If your deduction is limited, you may have a carryover to next year. See Pub. 526 for more information.

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 deductible value of gifts you made in cash or by check.

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 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.

For contributions of $250 or more, you must also have a contemporaneous written acknowledgment from the charitable 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 acknowledgment doesn't include that information.

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 deducting gifts applies to you. For more information about the limits on deducting gifts, see Limit on the amount you can deduct, earlier. If your deduction is limited, you may have a carryover to next year. See Pub. 526 for more information.

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 value of your contributions of property other than by cash or check.

Valuing contributions of used items. If you gave used items, such as clothing or furniture, deduct their fair market value at the time you gave them. Fair market 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.

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.

Contribution of motor vehicle, boat, or airplane. If you deduct more than $500 for a contribution of a motor vehicle, boat, or airplane, you must also attach a statement from the charitable organization to your paper return. The organization may use Form 1098-C to provide the required information. If your total 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 details.

Contributions of clothing and household items. A deduction for these contributions will be allowed only if the items are in good used condition or better. 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.

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 property. For each gift of property, you should also keep reliable written records that include:

• How you figured the property's value at the time you gave it. If the value was determined by an appraisal, keep a signed copy of the appraisal.
• The cost or other basis of the property if you must reduce it by any ordinary income or capital gain that would have resulted if the property had been sold at its fair market value.
• How you figured your deduction if you chose to reduce your deduction for gifts of capital gain property.
• Any conditions attached to the gift.

If the gift of property is $250 or more, you must also have a contemporaneous written acknowledgment from the charity. See Gifts of $250 or more, earlier, for more information. Form 8283 doesn't satisfy the contemporaneous written acknowledgment requirement, and a contemporaneous written acknowledgment isn't a substitute for the other records you may need to keep if you gave property.

CAUTION! If your total deduction for gifts of property is over $500, you gave less than your entire interest in the property, or you made a qualified conservation contribution, your records should contain additional information. See Pub. 526 for details.

Line 13

Carryover From Prior Year

You may have contributions that you couldn't deduct in an earlier year because 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. Generally, the same limits apply this year to your carryover amounts as applied to those amounts in the earlier year. However, carryover amounts from contributions made in 2020 or 2021 are subject to a 60% limitation if you deduct those amounts in 2024. After applying those limits, enter the amount of your carryover that you are allowed to deduct this year. See Pub. 526 for details.

Casualty and Theft Losses

Line 15

Complete and attach Form 4684 to figure the amount of your loss. Only enter the amount from Form 4684, line 18, on line 15.

CAUTION! Don't enter a net qualified disaster loss from Form 4684, line 15, on line 15. Instead, enter that amount, if any, on line 16. See Line 16, later, for information about reporting a net qualified disaster loss.

You can only deduct personal casualty and theft losses attributable to a federally declared disaster to the extent that:

1. The amount of each separate casualty or theft loss is more than $100, and
2. The total amount of all losses during 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.

See the Instructions for Form 4684 and Pub. 547 for more information.

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Other Itemized Deductions

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 following.

1. List the amount from Form 4684, line 15, on the dotted line next to line 16 as "Net Qualified Disaster Loss," and attach Form 4684.
2. List your standard deduction amount on the dotted line next to line 16 as "Standard Deduction Claimed With Qualified Disaster Loss."
3. Combine the two amounts on line 16 and enter on Form 1040 or 1040-SR, line 12.

Do not enter an amount on any other line of Schedule A. For more information on how to determine your increased standard deduction, see Pub. 976.

Net Qualified Disaster Loss Reporting

If you have a net qualified disaster loss on Form 4684, line 15, and you are itemizing your deductions, list the amount from Form 4684, line 15, on the dotted line next to line 16 as "Net Qualified Disaster Loss" and include with your other miscellaneous deductions on line 16. Also be sure to attach Form 4684.

CAUTION! Don't include your net qualified disaster loss on line 15.

Other Itemized Deductions

List the type and amount of each expense from the following list next to line 16 and enter the total of these expenses on line 16. If you are filing a paper return and you can't fit all your expenses on the dotted lines next to line 16, attach a statement instead showing the type and amount of each expense.

CAUTION! Only the expenses listed next can be deducted on line 16. For more information about each of these expenses, see Pub. 529.

• Gambling losses (gambling losses include, but aren't limited to, the cost of non-winning bingo, lottery, and raffle tickets), but only to the extent of gambling winnings reported on Schedule 1 (Form 1040), line 8b.
• Casualty and theft losses of income-producing property from Form 4684, lines 32 and 38b, or Form 4797, line 18a.
• Federal estate tax on income in respect of a decedent.
• A deduction for amortizable bond premium (for example, a deduction allowed for a bond premium carryforward or a deduction for amortizable bond premium on bonds acquired before October 23, 1986).
• 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.

Total Itemized Deductions

Line 18

If you elect to itemize for state tax or other purposes even though your itemized deductions are less than your standard deduction, check the box on line 18.

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2024 Optional State Sales Tax Tables

Alabama 2 4.00%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 301; 365; 410; 446; 476; 519
$20,000; $30,000; 399; 483; 542; 588; 628; 685
$30,000; $40,000; 446; 539; 604; 656; 701; 764
$40,000; $50,000; 484; 585; 656; 712; 760; 829
$50,000; $60,000; 517; 625; 700; 761; 812; 885
$60,000; $70,000; 546; 660; 739; 803; 857; 934
$70,000; $80,000; 572; 691; 775; 841; 897; 978
$80,000; $90,000; 596; 720; 807; 876; 934; 1018
$90,000; $100,000; 618; 746; 836; 908; 968; 1055
$100,000; $120,000; 647; 781; 875; 949; 1013; 1103
$120,000; $140,000; 684; 825; 924; 1002; 1069; 1164
$140,000; $160,000; 717; 864; 968; 1050; 1120; 1220
$160,000; $180,000; 747; 900; 1008; 1094; 1166; 1270
$180,000; $200,000; 775; 934; 1045; 1134; 1209; 1317
$200,000; $225,000; 803; 968; 1083; 1175; 1253; 1364
$225,000; $250,000; 833; 1004; 1124; 1219; 1299; 1415
$250,000; $275,000; 861; 1037; 1161; 1259; 1342; 1461
$275,000; $300,000; 888; 1069; 1196; 1297; 1383; 1505
$300,000; or more; 1036; 1246; 1394; 1511; 1610; 1752

Arizona 2 5.60%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 330; 380; 413; 439; 460; 490
$20,000; $30,000; 456; 524; 570; 606; 636; 677
$30,000; $40,000; 517; 596; 648; 689; 722; 769
$40,000; $50,000; 569; 655; 713; 757; 794; 846
$50,000; $60,000; 614; 707; 769; 817; 857; 913
$60,000; $70,000; 654; 753; 819; 871; 913; 973
$70,000; $80,000; 690; 794; 864; 919; 964; 1027
$80,000; $90,000; 723; 832; 906; 963; 1010; 1076
$90,000; $100,000; 754; 868; 944; 1004; 1053; 1122
$100,000; $120,000; 794; 914; 995; 1058; 1110; 1182
$120,000; $140,000; 846; 974; 1060; 1127; 1182; 1259
$140,000; $160,000; 893; 1028; 1119; 1190; 1248; 1330
$160,000; $180,000; 936; 1078; 1173; 1247; 1308; 1394
$180,000; $200,000; 976; 1124; 1224; 1301; 1364; 1454
$200,000; $225,000; 1018; 1172; 1276; 1356; 1422; 1515
$225,000; $250,000; 1061; 1222; 1330; 1414; 1484; 1581
$250,000; $275,000; 1102; 1269; 1382; 1469; 1541; 1642
$275,000; $300,000; 1141; 1314; 1430; 1520; 1595; 1699
$300,000; or more; 1362; 1568; 1707; 1815; 1904; 2029

Arkansas 2 6.50%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 414; 479; 522; 556; 584; 624
$20,000; $30,000; 575; 666; 726; 774; 813; 868
$30,000; $40,000; 655; 758; 827; 881; 925; 988
$40,000; $50,000; 722; 836; 912; 971; 1020; 1089
$50,000; $60,000; 781; 903; 985; 1049; 1102; 1177
$60,000; $70,000; 833; 963; 1051; 1119; 1175; 1254
$70,000; $80,000; 880; 1017; 1110; 1182; 1242; 1325
$80,000; $90,000; 923; 1067; 1165; 1240; 1303; 1390
$90,000; $100,000; 963; 1114; 1215; 1294; 1359; 1451
$100,000; $120,000; 1016; 1175; 1282; 1365; 1433; 1530
$120,000; $140,000; 1083; 1253; 1367; 1455; 1529; 1632
$140,000; $160,000; 1145; 1324; 1445; 1538; 1616; 1725
$160,000; $180,000; 1202; 1390; 1516; 1614; 1695; 1809
$180,000; $200,000; 1254; 1450; 1582; 1685; 1770; 1889
$200,000; $225,000; 1309; 1513; 1651; 1758; 1846; 1970
$225,000; $250,000; 1366; 1580; 1723; 1835; 1927; 2057
$250,000; $275,000; 1420; 1642; 1791; 1907; 2003; 2137
$275,000; $300,000; 1471; 1700; 1855; 1975; 2074; 2214
$300,000; or more; 1763; 2038; 2223; 2366; 2485; 2652

California 3 7.25%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 406; 469; 511; 544; 571; 610
$20,000; $30,000; 555; 640; 698; 742; 780; 832
$30,000; $40,000; 627; 723; 789; 839; 881; 940
$40,000; $50,000; 687; 793; 864; 920; 966; 1030
$50,000; $60,000; 740; 853; 930; 990; 1039; 1109
$60,000; $70,000; 786; 907; 988; 1051; 1104; 1178
$70,000; $80,000; 828; 955; 1041; 1107; 1163; 1240
$80,000; $90,000; 866; 999; 1089; 1158; 1216; 1298
$90,000; $100,000; 901; 1040; 1133; 1206; 1266; 1351
$100,000; $120,000; 948; 1093; 1192; 1268; 1331; 1420
$120,000; $140,000; 1007; 1162; 1266; 1347; 1415; 1509
$140,000; $160,000; 1062; 1224; 1334; 1420; 1491; 1590
$160,000; $180,000; 1111; 1281; 1396; 1485; 1560; 1664
$180,000; $200,000; 1157; 1334; 1454; 1547; 1624; 1733
$200,000; $225,000; 1204; 1388; 1513; 1610; 1690; 1803
$225,000; $250,000; 1254; 1446; 1575; 1676; 1760; 1878
$250,000; $275,000; 1300; 1499; 1634; 1738; 1825; 1947
$275,000; $300,000; 1344; 1550; 1689; 1797; 1886; 2012
$300,000; or more; 1594; 1838; 2003; 2131; 2237; 2386

Colorado; 2 2.90%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 167; 194; 213; 228; 240; 257
$20,000; $30,000; 229; 267; 292; 312; 329; 352
$30,000; $40,000; 259; 302; 331; 353; 372; 399
$40,000; $50,000; 285; 331; 363; 388; 408; 438
$50,000; $60,000; 307; 357; 391; 418; 440; 471
$60,000; $70,000; 326; 380; 416; 444; 468; 501
$70,000; $80,000; 344; 400; 438; 468; 493; 528
$80,000; $90,000; 360; 419; 459; 490; 516; 553
$90,000; $100,000; 375; 436; 478; 511; 538; 576
$100,000; $120,000; 394; 459; 503; 537; 566; 606
$120,000; $140,000; 420; 488; 535; 572; 602; 645
$140,000; $160,000; 442; 515; 564; 603; 635; 680
$160,000; $180,000; 463; 539; 591; 631; 665; 712
$180,000; $200,000; 483; 562; 616; 658; 693; 742
$200,000; $225,000; 503; 585; 641; 685; 721; 773
$225,000; $250,000; 524; 610; 668; 714; 751; 805
$250,000; $275,000; 543; 632; 693; 740; 780; 835
$275,000; $300,000; 562; 654; 717; 766; 806; 864
$300,000; or more; 668; 778; 852; 910; 959; 1027

Connecticut 4 6.35%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 372; 410; 434; 452; 467; 487
$20,000; $30,000; 511; 563; 596; 621; 641; 669
$30,000; $40,000; 580; 639; 676; 704; 727; 758
$40,000; $50,000; 637; 701; 742; 773; 798; 833
$50,000; $60,000; 687; 756; 800; 834; 861; 897
$60,000; $70,000; 731; 804; 852; 887; 916; 955
$70,000; $80,000; 770; 848; 898; 935; 965; 1007
$80,000; $90,000; 807; 888; 940; 979; 1011; 1054
$90,000; $100,000; 841; 926; 980; 1020; 1053; 1098
$100,000; $120,000; 885; 975; 1032; 1074; 1109; 1156
$120,000; $140,000; 942; 1037; 1098; 1143; 1180; 1230
$140,000; $160,000; 994; 1094; 1158; 1206; 1245; 1298
$160,000; $180,000; 1041; 1146; 1213; 1263; 1304; 1360
$180,000; $200,000; 1086; 1195; 1265; 1317; 1359; 1417
$200,000; $225,000; 1131; 1245; 1317; 1372; 1416; 1476
$225,000; $250,000; 1179; 1297; 1373; 1430; 1476; 1539
$250,000; $275,000; 1224; 1347; 1425; 1484; 1532; 1597
$275,000; $300,000; 1266; 1393; 1474; 1535; 1584; 1652
$300,000; or more; 1508; 1659; 1756; 1828; 1887; 1967

District of Columbia 4 6.00%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 357; 392; 415; 432; 446; 465
$20,000; $30,000; 485; 533; 564; 587; 606; 631
$30,000; $40,000; 548; 602; 637; 663; 684; 713
$40,000; $50,000; 600; 659; 697; 725; 748; 780
$50,000; $60,000; 645; 708; 749; 780; 805; 839
$60,000; $70,000; 684; 752; 795; 828; 854; 890
$70,000; $80,000; 720; 792; 837; 871; 899; 937
$80,000; $90,000; 753; 828; 875; 911; 940; 979
$90,000; $100,000; 784; 861; 911; 948; 978; 1019
$100,000; $120,000; 824; 905; 957; 996; 1028; 1071
$120,000; $140,000; 875; 961; 1016; 1058; 1091; 1137
$140,000; $160,000; 921; 1012; 1070; 1114; 1149; 1197
$160,000; $180,000; 963; 1058; 1119; 1165; 1202; 1252
$180,000; $200,000; 1003; 1102; 1165; 1212; 1250; 1303
$200,000; $225,000; 1043; 1146; 1212; 1261; 1301; 1355
$225,000; $250,000; 1086; 1193; 1261; 1312; 1354; 1410
$250,000; $275,000; 1125; 1236; 1307; 1360; 1403; 1462
$275,000; $300,000; 1163; 1277; 1350; 1405; 1450; 1510
$300,000; or more; 1377; 1512; 1598; 1663; 1716; 1787

Florida 1 6.00%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 373; 426; 461; 489; 511; 542
$20,000; $30,000; 516; 590; 639; 677; 708; 752
$30,000; $40,000; 587; 671; 727; 770; 805; 855
$40,000; $50,000; 646; 739; 800; 848; 887; 941
$50,000; $60,000; 698; 798; 864; 915; 957; 1016
$60,000; $70,000; 743; 850; 921; 975; 1020; 1083
$70,000; $80,000; 785; 897; 972; 1030; 1077; 1144
$80,000; $90,000; 823; 941; 1019; 1080; 1130; 1199
$90,000; $100,000; 858; 981; 1063; 1126; 1178; 1251
$100,000; $120,000; 904; 1034; 1120; 1187; 1242; 1318
$120,000; $140,000; 964; 1102; 1194; 1265; 1323; 1405
$140,000; $160,000; 1018; 1164; 1261; 1336; 1398; 1484
$160,000; $180,000; 1067; 1221; 1323; 1401; 1466; 1557
$180,000; $200,000; 1114; 1274; 1380; 1462; 1530; 1624
$200,000; $225,000; 1161; 1328; 1439; 1525; 1595; 1694
$225,000; $250,000; 1211; 1386; 1502; 1591; 1665; 1767
$250,000; $275,000; 1258; 1439; 1560; 1653; 1729; 1836
$275,000; $300,000; 1303; 1490; 1615; 1711; 1790; 1901
$300,000; or more; 1558; 1782; 1931; 2046; 2141; 2274

Georgia 2 4.00%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 231; 266; 290; 308; 323; 345
$20,000; $30,000; 319; 367; 400; 425; 446; 476
$30,000; $40,000; 362; 417; 454; 483; 507; 540
$40,000; $50,000; 398; 459; 499; 531; 557; 594
$50,000; $60,000; 429; 495; 539; 573; 601; 641
$60,000; $70,000; 457; 527; 574; 610; 640; 683
$70,000; $80,000; 482; 556; 605; 644; 676; 720
$80,000; $90,000; 505; 582; 634; 675; 708; 755
$90,000; $100,000; 527; 607; 661; 703; 738; 787
$100,000; $120,000; 555; 639; 697; 741; 778; 829
$120,000; $140,000; 591; 681; 742; 789; 828; 883
$140,000; $160,000; 623; 719; 783; 833; 874; 932
$160,000; $180,000; 653; 753; 821; 873; 916; 977
$180,000; $200,000; 681; 786; 856; 910; 955; 1019
$200,000; $225,000; 710; 819; 892; 949; 996; 1062
$225,000; $250,000; 740; 854; 930; 989; 1038; 1107
$250,000; $275,000; 769; 887; 966; 1027; 1078; 1150
$275,000; $300,000; 796; 917; 999; 1063; 1116; 1190
$300,000; or more; 949; 1095; 1193; 1269; 1332; 1420

Hawaii 1,6 4.00%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 391; 468; 520; 561; 596; 644
$20,000; $30,000; 529; 631; 701; 757; 803; 868
$30,000; $40,000; 595; 710; 789; 851; 903; 976
$40,000; $50,000; 650; 776; 862; 929; 986; 1066
$50,000; $60,000; 698; 832; 925; 997; 1058; 1143
$60,000; $70,000; 740; 883; 980; 1057; 1121; 1212
$70,000; $80,000; 778; 928; 1030; 1111; 1178; 1273
$80,000; $90,000; 813; 969; 1076; 1160; 1230; 1330
$90,000; $100,000; 845; 1007; 1118; 1206; 1278; 1382
$100,000; $120,000; 887; 1057; 1174; 1265; 1342; 1450
$120,000; $140,000; 941; 1121; 1244; 1341; 1422; 1537
$140,000; $160,000; 990; 1179; 1309; 1411; 1496; 1616
$160,000; $180,000; 1034; 1232; 1367; 1473; 1562; 1688
$180,000; $200,000; 1076; 1281; 1421; 1532; 1624; 1755
$200,000; $225,000; 1118; 1331; 1477; 1592; 1687; 1823
$225,000; $250,000; 1163; 1384; 1536; 1655; 1754; 1895
$250,000; $275,000; 1205; 1434; 1590; 1714; 1817; 1962
$275,000; $300,000; 1244; 1480; 1642; 1769; 1875; 2026
$300,000; or more; 1468; 1745; 1935; 2085; 2210; 2386

Idaho 1 6.00%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 496; 602; 677; 736; 786; 858
$20,000; $30,000; 661; 801; 900; 979; 1045; 1140
$30,000; $40,000; 740; 897; 1007; 1095; 1169; 1275
$40,000; $50,000; 805; 976; 1096; 1191; 1272; 1387
$50,000; $60,000; 862; 1044; 1172; 1274; 1360; 1483
$60,000; $70,000; 912; 1104; 1239; 1347; 1438; 1567
$70,000; $80,000; 956; 1158; 1300; 1412; 1507; 1643
$80,000; $90,000; 997; 1207; 1355; 1472; 1571; 1713
$90,000; $100,000; 1035; 1253; 1406; 1527; 1630; 1777
$100,000; $120,000; 1084; 1312; 1472; 1599; 1707; 1860
$120,000; $140,000; 1147; 1388; 1557; 1691; 1804; 1967
$140,000; $160,000; 1204; 1457; 1633; 1774; 1893; 2063
$160,000; $180,000; 1256; 1519; 1703; 1850; 1974; 2151
$180,000; $200,000; 1304; 1576; 1768; 1920; 2048; 2232
$200,000; $225,000; 1353; 1636; 1834; 1991; 2124; 2315
$225,000; $250,000; 1404; 1698; 1903; 2067; 2205; 2402
$250,000; $275,000; 1452; 1756; 1968; 2137; 2280; 2484
$275,000; $300,000; 1498; 1810; 2029; 2203; 2350; 2560
$300,000; or more; 1755; 2119; 2374; 2577; 2748; 2993

Illinois 2 6.25%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 351; 415; 459; 495; 524; 567
$20,000; $30,000; 478; 564; 623; 671; 711; 768
$30,000; $40,000; 540; 636; 703; 757; 801; 865
$40,000; $50,000; 591; 696; 769; 828; 877; 946
$50,000; $60,000; 636; 748; 827; 889; 942; 1017
$60,000; $70,000; 675; 794; 878; 944; 999; 1079
$70,000; $80,000; 711; 836; 924; 993; 1051; 1135
$80,000; $90,000; 743; 874; 966; 1038; 1099; 1186
$90,000; $100,000; 773; 909; 1004; 1080; 1143; 1234
$100,000; $120,000; 813; 956; 1055; 1134; 1201; 1296
$120,000; $140,000; 863; 1015; 1120; 1204; 1274; 1375
$140,000; $160,000; 910; 1069; 1180; 1268; 1342; 1447
$160,000; $180,000; 951; 1118; 1233; 1325; 1403; 1513
$180,000; $200,000; 990; 1163; 1283; 1379; 1459; 1574
$200,000; $225,000; 1031; 1210; 1335; 1434; 1518; 1637
$225,000; $250,000; 1073; 1259; 1389; 1492; 1579; 1703
$250,000; $275,000; 1112; 1305; 1440; 1546; 1636; 1765
$275,000; $300,000; 1150; 1349; 1487; 1598; 1690; 1823
$300,000; or more; 1362; 1596; 1760; 1889; 1999; 2154

<Page 13>

Indiana 4 7.00%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 402; 468; 512; 546; 575; 615
$20,000; $30,000; 555; 645; 705; 752; 792; 847
$30,000; $40,000; 630; 732; 800; 854; 898; 961
$40,000; $50,000; 693; 804; 880; 938; 987; 1056
$50,000; $60,000; 747; 867; 949; 1012; 1065; 1139
$60,000; $70,000; 795; 923; 1010; 1077; 1133; 1212
$70,000; $80,000; 839; 974; 1065; 1136; 1195; 1278
$80,000; $90,000; 879; 1021; 1116; 1191; 1252; 1339
$90,000; $100,000; 916; 1064; 1163; 1241; 1305; 1396
$100,000; $120,000; 965; 1120; 1225; 1307; 1374; 1470
$120,000; $140,000; 1028; 1193; 1304; 1391; 1463; 1565
$140,000; $160,000; 1085; 1259; 1377; 1468; 1544; 1651
$160,000; $180,000; 1137; 1319; 1443; 1539; 1618; 1730
$180,000; $200,000; 1186; 1376; 1504; 1604; 1687; 1804
$200,000; $225,000; 1236; 1433; 1567; 1671; 1758; 1880
$225,000; $250,000; 1288; 1495; 1634; 1743; 1833; 1960
$250,000; $275,000; 1338; 1552; 1697; 1809; 1903; 2035
$275,000; $300,000; 1384; 1606; 1755; 1872; 1969; 2105
$300,000; or more; 1651; 1915; 2093; 2232; 2348; 2510

Iowa 1 6.00%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 395; 457; 499; 531; 558; 596
$20,000; $30,000; 543; 628; 685; 730; 766; 818
$30,000; $40,000; 616; 712; 777; 827; 868; 926
$40,000; $50,000; 676; 782; 853; 908; 953; 1017
$50,000; $60,000; 729; 843; 919; 978; 1027; 1096
$60,000; $70,000; 775; 896; 978; 1040; 1092; 1165
$70,000; $80,000; 817; 945; 1031; 1097; 1152; 1228
$80,000; $90,000; 856; 990; 1079; 1149; 1206; 1286
$90,000; $100,000; 892; 1031; 1124; 1196; 1256; 1340
$100,000; $120,000; 939; 1085; 1183; 1259; 1322; 1410
$120,000; $140,000; 999; 1155; 1259; 1340; 1407; 1500
$140,000; $160,000; 1054; 1218; 1328; 1413; 1484; 1583
$160,000; $180,000; 1104; 1276; 1391; 1480; 1554; 1657
$180,000; $200,000; 1151; 1330; 1450; 1543; 1619; 1727
$200,000; $225,000; 1199; 1385; 1510; 1607; 1687; 1799
$225,000; $250,000; 1250; 1444; 1574; 1674; 1758; 1874
$250,000; $275,000; 1297; 1498; 1633; 1738; 1824; 1945
$275,000; $300,000; 1342; 1550; 1689; 1797; 1887; 2012
$300,000; or more; 1598; 1845; 2010; 2139; 2245; 2394

Kansas 2 6.50%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 411; 485; 536; 577; 610; 658
$20,000; $30,000; 563; 665; 734; 789; 835; 900
$30,000; $40,000; 637; 752; 831; 893; 945; 1018
$40,000; $50,000; 699; 825; 911; 979; 1036; 1116
$50,000; $60,000; 753; 889; 981; 1054; 1115; 1202
$60,000; $70,000; 801; 945; 1043; 1121; 1186; 1277
$70,000; $80,000; 844; 995; 1099; 1181; 1249; 1346
$80,000; $90,000; 884; 1042; 1151; 1236; 1307; 1408
$90,000; $100,000; 920; 1085; 1198; 1287; 1361; 1466
$100,000; $120,000; 969; 1142; 1261; 1354; 1432; 1543
$120,000; $140,000; 1030; 1214; 1340; 1439; 1522; 1640
$140,000; $160,000; 1086; 1280; 1413; 1518; 1605; 1729
$160,000; $180,000; 1137; 1340; 1479; 1589; 1680; 1809
$180,000; $200,000; 1185; 1396; 1541; 1655; 1750; 1885
$200,000; $225,000; 1234; 1454; 1604; 1723; 1822; 1962
$225,000; $250,000; 1286; 1514; 1671; 1795; 1898; 2044
$250,000; $275,000; 1334; 1571; 1734; 1862; 1968; 2120
$275,000; $300,000; 1379; 1624; 1793; 1925; 2035; 2192
$300,000; or more; 1640; 1931; 2130; 2286; 2417; 2603

Kentucky 4 6.00%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 382; 436; 472; 499; 522; 554
$20,000; $30,000; 529; 604; 654; 692; 723; 767
$30,000; $40,000; 601; 687; 743; 787; 823; 873
$40,000; $50,000; 662; 756; 818; 866; 906; 961
$50,000; $60,000; 715; 816; 884; 936; 978; 1038
$60,000; $70,000; 761; 870; 942; 997; 1043; 1106
$70,000; $80,000; 804; 918; 994; 1053; 1101; 1168
$80,000; $90,000; 843; 963; 1042; 1104; 1154; 1225
$90,000; $100,000; 879; 1004; 1087; 1151; 1204; 1277
$100,000; $120,000; 926; 1058; 1146; 1213; 1269; 1346
$120,000; $140,000; 987; 1128; 1221; 1293; 1353; 1435
$140,000; $160,000; 1043; 1192; 1290; 1366; 1429; 1516
$160,000; $180,000; 1093; 1249; 1353; 1433; 1499; 1590
$180,000; $200,000; 1141; 1304; 1412; 1495; 1564; 1659
$200,000; $225,000; 1189; 1359; 1472; 1559; 1630; 1730
$225,000; $250,000; 1241; 1418; 1536; 1627; 1701; 1805
$250,000; $275,000; 1289; 1473; 1596; 1690; 1767; 1875
$275,000; $300,000; 1334; 1525; 1652; 1750; 1830; 1942
$300,000; or more; 1595; 1824; 1976; 2093; 2189; 2323

Louisiana 2 4.45%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 274; 312; 338; 358; 374; 397
$20,000; $30,000; 380; 433; 469; 497; 519; 551
$30,000; $40,000; 432; 493; 534; 565; 591; 627
$40,000; $50,000; 476; 543; 588; 623; 651; 691
$50,000; $60,000; 514; 587; 636; 673; 704; 747
$60,000; $70,000; 548; 626; 678; 717; 750; 796
$70,000; $80,000; 579; 661; 716; 758; 793; 841
$80,000; $90,000; 607; 693; 751; 795; 831; 882
$90,000; $100,000; 633; 723; 783; 829; 867; 920
$100,000; $120,000; 668; 763; 826; 874; 915; 970
$120,000; $140,000; 712; 813; 881; 932; 975; 1035
$140,000; $160,000; 752; 859; 931; 985; 1031; 1094
$160,000; $180,000; 789; 901; 976; 1034; 1081; 1147
$180,000; $200,000; 823; 941; 1019; 1079; 1128; 1198
$200,000; $225,000; 859; 981; 1063; 1125; 1177; 1249
$225,000; $250,000; 896; 1024; 1109; 1175; 1229; 1304
$250,000; $275,000; 931; 1064; 1152; 1221; 1277; 1355
$275,000; $300,000; 964; 1102; 1193; 1264; 1322; 1403
$300,000; or more; 1154; 1319; 1429; 1514; 1583; 1681

Maine 4 5.50%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 300; 341; 368; 389; 406; 430
$20,000; $30,000; 407; 461; 498; 526; 549; 581
$30,000; $40,000; 458; 520; 561; 592; 618; 655
$40,000; $50,000; 501; 568; 613; 648; 676; 716
$50,000; $60,000; 538; 610; 659; 695; 726; 768
$60,000; $70,000; 571; 648; 698; 738; 770; 815
$70,000; $80,000; 600; 681; 735; 776; 810; 857
$80,000; $90,000; 627; 712; 768; 811; 846; 895
$90,000; $100,000; 653; 740; 798; 843; 879; 931
$100,000; $120,000; 685; 777; 838; 885; 923; 977
$120,000; $140,000; 727; 824; 889; 939; 980; 1037
$140,000; $160,000; 765; 868; 935; 988; 1031; 1091
$160,000; $180,000; 800; 907; 978; 1032; 1077; 1140
$180,000; $200,000; 832; 943; 1017; 1074; 1120; 1185
$200,000; $225,000; 865; 980; 1057; 1116; 1165; 1232
$225,000; $250,000; 900; 1020; 1100; 1161; 1211; 1282
$250,000; $275,000; 932; 1057; 1139; 1203; 1255; 1328
$275,000; $300,000; 963; 1091; 1176; 1242; 1296; 1371
$300,000; or more; 1137; 1288; 1389; 1466; 1530; 1618

Maryland 4 6.00%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 296; 345; 380; 407; 429; 462
$20,000; $30,000; 407; 474; 521; 558; 589; 633
$30,000; $40,000; 461; 537; 590; 632; 667; 716
$40,000; $50,000; 507; 590; 648; 693; 732; 786
$50,000; $60,000; 546; 636; 698; 747; 788; 847
$60,000; $70,000; 581; 676; 742; 794; 838; 900
$70,000; $80,000; 613; 713; 782; 837; 883; 949
$80,000; $90,000; 642; 747; 819; 877; 925; 993
$90,000; $100,000; 669; 778; 853; 913; 963; 1035
$100,000; $120,000; 704; 819; 898; 961; 1014; 1089
$120,000; $140,000; 749; 871; 955; 1022; 1078; 1158
$140,000; $160,000; 791; 919; 1008; 1078; 1137; 1221
$160,000; $180,000; 828; 962; 1055; 1129; 1191; 1278
$180,000; $200,000; 864; 1003; 1100; 1176; 1241; 1332
$200,000; $225,000; 900; 1045; 1146; 1225; 1292; 1387
$225,000; $250,000; 938; 1089; 1194; 1277; 1346; 1445
$250,000; $275,000; 973; 1130; 1239; 1325; 1397; 1499
$275,000; $300,000; 1007; 1169; 1281; 1370; 1445; 1551
$300,000; or more; 1200; 1392; 1525; 1630; 1718; 1844

Massachusetts 4 6.25%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 313; 356; 384; 406; 424; 450
$20,000; $30,000; 425; 483; 521; 551; 576; 610
$30,000; $40,000; 479; 544; 588; 621; 649; 688
$40,000; $50,000; 524; 596; 643; 680; 710; 753
$50,000; $60,000; 563; 640; 691; 731; 763; 809
$60,000; $70,000; 598; 679; 733; 775; 810; 858
$70,000; $80,000; 629; 715; 772; 816; 852; 903
$80,000; $90,000; 658; 747; 807; 853; 891; 944
$90,000; $100,000; 684; 777; 839; 887; 927; 982
$100,000; $120,000; 719; 816; 882; 932; 973; 1031
$120,000; $140,000; 763; 866; 936; 989; 1033; 1095
$140,000; $160,000; 803; 912; 985; 1041; 1088; 1152
$160,000; $180,000; 840; 954; 1030; 1089; 1137; 1205
$180,000; $200,000; 874; 992; 1072; 1133; 1183; 1253
$200,000; $225,000; 909; 1032; 1114; 1178; 1230; 1304
$225,000; $250,000; 946; 1074; 1160; 1226; 1280; 1356
$250,000; $275,000; 980; 1113; 1202; 1270; 1327; 1406
$275,000; $300,000; 1012; 1150; 1241; 1312; 1370; 1452
$300,000; or more; 1197; 1359; 1468; 1551; 1620; 1716

Michigan 4 6.00%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 337; 386; 420; 446; 467; 497
$20,000; $30,000; 463; 532; 578; 614; 643; 685
$30,000; $40,000; 525; 603; 656; 696; 730; 777
$40,000; $50,000; 577; 663; 720; 765; 802; 854
$50,000; $60,000; 622; 715; 777; 825; 865; 921
$60,000; $70,000; 662; 761; 827; 878; 920; 980
$70,000; $80,000; 698; 802; 872; 926; 971; 1033
$80,000; $90,000; 731; 840; 913; 970; 1017; 1082
$90,000; $100,000; 762; 876; 952; 1011; 1059; 1128
$100,000; $120,000; 803; 922; 1002; 1064; 1116; 1188
$120,000; $140,000; 854; 981; 1067; 1133; 1188; 1264
$140,000; $160,000; 901; 1036; 1126; 1195; 1253; 1334
$160,000; $180,000; 944; 1085; 1179; 1252; 1313; 1398
$180,000; $200,000; 984; 1131; 1229; 1306; 1369; 1457
$200,000; $225,000; 1026; 1178; 1281; 1360; 1426; 1518
$225,000; $250,000; 1069; 1228; 1335; 1418; 1487; 1583
$250,000; $275,000; 1110; 1275; 1386; 1472; 1543; 1643
$275,000; $300,000; 1148; 1319; 1434; 1523; 1597; 1700
$300,000; or more; 1368; 1572; 1709; 1815; 1903; 2026

Minnesota 1 6.88%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 360; 408; 440; 464; 484; 512
$20,000; $30,000; 505; 573; 618; 652; 680; 719
$30,000; $40,000; 577; 655; 706; 745; 778; 823
$40,000; $50,000; 638; 724; 780; 824; 860; 909
$50,000; $60,000; 691; 784; 845; 893; 931; 985
$60,000; $70,000; 738; 838; 903; 954; 995; 1053
$70,000; $80,000; 781; 886; 956; 1009; 1053; 1114
$80,000; $90,000; 820; 931; 1004; 1060; 1107; 1171
$90,000; $100,000; 857; 973; 1049; 1108; 1156; 1223
$100,000; $120,000; 905; 1028; 1108; 1171; 1222; 1293
$120,000; $140,000; 967; 1098; 1185; 1251; 1305; 1381
$140,000; $160,000; 1024; 1163; 1254; 1325; 1383; 1463
$160,000; $180,000; 1076; 1222; 1318; 1392; 1453; 1537
$180,000; $200,000; 1124; 1277; 1378; 1455; 1519; 1607
$200,000; $225,000; 1174; 1334; 1439; 1520; 1586; 1679
$225,000; $250,000; 1227; 1394; 1504; 1589; 1658; 1755
$250,000; $275,000; 1277; 1450; 1565; 1653; 1725; 1826
$275,000; $300,000; 1324; 1504; 1623; 1714; 1789; 1894
$300,000; or more; 1594; 1812; 1956; 2066; 2157; 2283

Mississippi 2 7.00%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 602; 730; 820; 890; 950; 1035
$20,000; $30,000; 806; 976; 1094; 1188; 1266; 1379
$30,000; $40,000; 904; 1094; 1226; 1330; 1419; 1544
$40,000; $50,000; 985; 1191; 1335; 1448; 1544; 1681
$50,000; $60,000; 1055; 1275; 1429; 1550; 1653; 1799
$60,000; $70,000; 1117; 1350; 1512; 1640; 1748; 1902
$70,000; $80,000; 1173; 1416; 1586; 1721; 1834; 1996
$80,000; $90,000; 1224; 1477; 1654; 1794; 1913; 2081
$90,000; $100,000; 1270; 1534; 1717; 1863; 1985; 2160
$100,000; $120,000; 1332; 1607; 1799; 1952; 2080; 2262
$120,000; $140,000; 1410; 1701; 1904; 2065; 2200; 2393
$140,000; $160,000; 1481; 1787; 1999; 2168; 2310; 2512
$160,000; $180,000; 1546; 1864; 2085; 2261; 2409; 2620
$180,000; $200,000; 1605; 1936; 2165; 2348; 2501; 2720
$200,000; $225,000; 1667; 2009; 2247; 2436; 2595; 2822
$225,000; $250,000; 1732; 2087; 2334; 2530; 2695; 2930
$250,000; $275,000; 1792; 2159; 2414; 2617; 2787; 3031
$275,000; $300,000; 1848; 2227; 2490; 2699; 2874; 3125
$300,000; or more; 2171; 2612; 2919; 3163; 3368; 3661

Missouri 2 4.23%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 259; 302; 332; 355; 375; 402
$20,000; $30,000; 357; 417; 458; 490; 517; 554
$30,000; $40,000; 405; 473; 520; 556; 587; 629
$40,000; $50,000; 445; 520; 571; 611; 645; 692
$50,000; $60,000; 480; 561; 616; 660; 696; 747
$60,000; $70,000; 511; 597; 656; 702; 741; 795
$70,000; $80,000; 539; 630; 692; 741; 781; 839
$80,000; $90,000; 565; 660; 725; 776; 819; 879
$90,000; $100,000; 589; 688; 756; 809; 853; 916
$100,000; $120,000; 620; 725; 796; 852; 899; 965
$120,000; $140,000; 660; 772; 848; 908; 957; 1028
$140,000; $160,000; 697; 815; 895; 958; 1011; 1085
$160,000; $180,000; 730; 854; 938; 1004; 1059; 1137
$180,000; $200,000; 761; 890; 978; 1047; 1104; 1185
$200,000; $225,000; 793; 928; 1019; 1091; 1151; 1235
$225,000; $250,000; 827; 967; 1063; 1138; 1200; 1288
$250,000; $275,000; 859; 1004; 1104; 1181; 1246; 1338
$275,000; $300,000; 889; 1039; 1142; 1223; 1290; 1384
$300,000; or more; 1060; 1240; 1363; 1459; 1539; 1652

<Page 14>

Nebraska 1 5.50%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 334; 383; 416; 441; 462; 491
$20,000; $30,000; 467; 536; 582; 618; 647; 688
$30,000; $40,000; 533; 612; 665; 705; 739; 786
$40,000; $50,000; 589; 676; 734; 779; 816; 867
$50,000; $60,000; 637; 731; 794; 843; 883; 939
$60,000; $70,000; 680; 781; 848; 900; 943; 1003
$70,000; $80,000; 719; 826; 897; 952; 997; 1061
$80,000; $90,000; 755; 867; 942; 1000; 1047; 1114
$90,000; $100,000; 789; 906; 984; 1044; 1094; 1163
$100,000; $120,000; 833; 956; 1039; 1102; 1155; 1228
$120,000; $140,000; 889; 1021; 1109; 1177; 1233; 1312
$140,000; $160,000; 941; 1081; 1174; 1246; 1305; 1388
$160,000; $180,000; 988; 1135; 1233; 1308; 1371; 1458
$180,000; $200,000; 1032; 1186; 1288; 1367; 1432; 1523
$200,000; $225,000; 1078; 1238; 1345; 1427; 1495; 1590
$225,000; $250,000; 1126; 1293; 1405; 1491; 1562; 1662
$250,000; $275,000; 1171; 1345; 1461; 1551; 1625; 1728
$275,000; $300,000; 1214; 1394; 1515; 1608; 1684; 1791
$300,000; or more; 1460; 1677; 1822; 1933; 2026; 2155

Nevada 5 6.85%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 386; 446; 486; 517; 543; 580
$20,000; $30,000; 528; 610; 665; 707; 743; 792
$30,000; $40,000; 598; 690; 752; 800; 840; 896
$40,000; $50,000; 655; 756; 824; 877; 921; 983
$50,000; $60,000; 705; 814; 887; 944; 991; 1058
$60,000; $70,000; 750; 865; 943; 1003; 1053; 1124
$70,000; $80,000; 790; 911; 993; 1057; 1110; 1184
$80,000; $90,000; 826; 953; 1039; 1106; 1161; 1239
$90,000; $100,000; 860; 993; 1082; 1151; 1209; 1290
$100,000; $120,000; 905; 1044; 1138; 1211; 1271; 1357
$120,000; $140,000; 962; 1110; 1210; 1287; 1351; 1442
$140,000; $160,000; 1014; 1170; 1275; 1357; 1424; 1520
$160,000; $180,000; 1061; 1224; 1334; 1420; 1491; 1590
$180,000; $200,000; 1105; 1275; 1390; 1479; 1553; 1656
$200,000; $225,000; 1151; 1327; 1446; 1539; 1616; 1724
$225,000; $250,000; 1198; 1382; 1507; 1603; 1683; 1796
$250,000; $275,000; 1243; 1434; 1562; 1663; 1746; 1862
$275,000; $300,000; 1285; 1482; 1615; 1719; 1805; 1925
$300,000; or more; 1526; 1759; 1917; 2040; 2142; 2285

New Jersey 4 6.63%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 396; 444; 476; 500; 519; 547
$20,000; $30,000; 547; 614; 657; 691; 718; 756
$30,000; $40,000; 621; 697; 747; 785; 816; 859
$40,000; $50,000; 683; 767; 822; 864; 898; 945
$50,000; $60,000; 737; 828; 887; 932; 969; 1020
$60,000; $70,000; 785; 882; 945; 993; 1032; 1087
$70,000; $80,000; 829; 930; 997; 1048; 1089; 1147
$80,000; $90,000; 869; 975; 1045; 1098; 1142; 1202
$90,000; $100,000; 906; 1017; 1090; 1145; 1191; 1253
$100,000; $120,000; 954; 1071; 1148; 1207; 1254; 1321
$120,000; $140,000; 1016; 1141; 1223; 1285; 1336; 1407
$140,000; $160,000; 1073; 1205; 1292; 1357; 1411; 1486
$160,000; $180,000; 1125; 1263; 1354; 1423; 1480; 1558
$180,000; $200,000; 1173; 1318; 1412; 1484; 1543; 1625
$200,000; $225,000; 1223; 1373; 1472; 1547; 1609; 1694
$225,000; $250,000; 1276; 1433; 1535; 1614; 1678; 1767
$250,000; $275,000; 1325; 1488; 1595; 1676; 1743; 1835
$275,000; $300,000; 1371; 1540; 1651; 1735; 1804; 1900
$300,000; or more; 1638; 1839; 1971; 2072; 2155; 2269

New Mexico 1 4.88%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 360; 407; 437; 460; 479; 505
$20,000; $30,000; 501; 566; 608; 640; 666; 703
$30,000; $40,000; 571; 645; 693; 729; 759; 800
$40,000; $50,000; 629; 710; 763; 804; 836; 882
$50,000; $60,000; 680; 768; 825; 869; 904; 953
$60,000; $70,000; 726; 819; 880; 926; 964; 1017
$70,000; $80,000; 767; 865; 930; 979; 1019; 1074
$80,000; $90,000; 804; 908; 975; 1027; 1069; 1127
$90,000; $100,000; 839; 947; 1018; 1071; 1115; 1176
$100,000; $120,000; 885; 999; 1073; 1130; 1176; 1240
$120,000; $140,000; 944; 1066; 1145; 1205; 1254; 1323
$140,000; $160,000; 999; 1127; 1210; 1274; 1326; 1398
$160,000; $180,000; 1048; 1182; 1270; 1337; 1392; 1467
$180,000; $200,000; 1094; 1234; 1326; 1396; 1453; 1531
$200,000; $225,000; 1141; 1287; 1383; 1456; 1515; 1598
$225,000; $250,000; 1191; 1344; 1444; 1520; 1582; 1668
$250,000; $275,000; 1238; 1397; 1501; 1580; 1644; 1733
$275,000; $300,000; 1282; 1447; 1554; 1636; 1703; 1795
$300,000; or more; 1537; 1734; 1863; 1961; 2041; 2152

New York 2 4.00%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 242; 270; 288; 302; 313; 329
$20,000; $30,000; 334; 373; 398; 417; 433; 455
$30,000; $40,000; 380; 424; 453; 474; 492; 517
$40,000; $50,000; 418; 466; 498; 522; 541; 568
$50,000; $60,000; 451; 503; 537; 563; 584; 614
$60,000; $70,000; 480; 536; 572; 600; 623; 654
$70,000; $80,000; 507; 566; 604; 633; 657; 690
$80,000; $90,000; 531; 593; 633; 664; 689; 723
$90,000; $100,000; 554; 618; 660; 692; 718; 754
$100,000; $120,000; 583; 651; 696; 729; 757; 795
$120,000; $140,000; 621; 694; 741; 777; 806; 847
$140,000; $160,000; 656; 733; 783; 821; 852; 894
$160,000; $180,000; 688; 768; 821; 860; 893; 937
$180,000; $200,000; 718; 801; 856; 897; 931; 978
$200,000; $225,000; 748; 835; 892; 935; 971; 1019
$225,000; $250,000; 780; 871; 931; 976; 1013; 1063
$250,000; $275,000; 810; 905; 967; 1013; 1052; 1104
$275,000; $300,000; 839; 937; 1000; 1049; 1089; 1143
$300,000; or more; 1002; 1119; 1195; 1253; 1301; 1366

North Carolina 2 4.75%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 340; 407; 453; 489; 520; 564
$20,000; $30,000; 458; 546; 608; 657; 698; 756
$30,000; $40,000; 514; 614; 683; 737; 783; 849
$40,000; $50,000; 561; 670; 745; 804; 854; 925
$50,000; $60,000; 602; 718; 798; 862; 915; 992
$60,000; $70,000; 638; 760; 846; 913; 969; 1050
$70,000; $80,000; 670; 799; 888; 959; 1018; 1103
$80,000; $90,000; 700; 834; 927; 1001; 1063; 1151
$90,000; $100,000; 727; 866; 963; 1039; 1104; 1195
$100,000; $120,000; 762; 909; 1010; 1090; 1157; 1253
$120,000; $140,000; 808; 962; 1070; 1154; 1226; 1327
$140,000; $160,000; 849; 1012; 1124; 1213; 1288; 1395
$160,000; $180,000; 887; 1056; 1174; 1266; 1344; 1456
$180,000; $200,000; 922; 1098; 1219; 1316; 1397; 1512
$200,000; $225,000; 958; 1140; 1267; 1367; 1451; 1570
$225,000; $250,000; 995; 1185; 1316; 1420; 1507; 1632
$250,000; $275,000; 1030; 1226; 1362; 1470; 1560; 1689
$275,000; $300,000; 1063; 1266; 1406; 1517; 1610; 1742
$300,000; or more; 1252; 1489; 1653; 1783; 1892; 2047

North Dakota 1 5.00%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 280; 325; 356; 380; 400; 428
$20,000; $30,000; 385; 448; 490; 523; 551; 590
$30,000; $40,000; 437; 508; 556; 593; 624; 669
$40,000; $50,000; 481; 558; 610; 652; 686; 734
$50,000; $60,000; 518; 602; 658; 703; 740; 792
$60,000; $70,000; 552; 640; 701; 748; 787; 843
$70,000; $80,000; 582; 675; 739; 789; 830; 889
$80,000; $90,000; 610; 707; 774; 826; 870; 931
$90,000; $100,000; 636; 737; 807; 861; 906; 970
$100,000; $120,000; 669; 776; 849; 906; 954; 1021
$120,000; $140,000; 713; 826; 904; 965; 1015; 1087
$140,000; $160,000; 752; 872; 954; 1018; 1072; 1147
$160,000; $180,000; 788; 914; 1000; 1067; 1123; 1201
$180,000; $200,000; 822; 953; 1042; 1112; 1170; 1252
$200,000; $225,000; 856; 993; 1086; 1158; 1219; 1305
$225,000; $250,000; 893; 1035; 1132; 1208; 1271; 1360
$250,000; $275,000; 927; 1074; 1175; 1254; 1319; 1412
$275,000; $300,000; 959; 1112; 1216; 1297; 1365; 1461
$300,000; or more; 1144; 1325; 1449; 1546; 1626; 1740

Ohio 1 5.75%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 366; 414; 445; 469; 489; 517
$20,000; $30,000; 505; 571; 615; 648; 675; 713
$30,000; $40,000; 574; 649; 698; 736; 767; 810
$40,000; $50,000; 631; 713; 768; 809; 843; 891
$50,000; $60,000; 681; 770; 828; 873; 910; 961
$60,000; $70,000; 725; 819; 882; 930; 969; 1023
$70,000; $80,000; 765; 865; 931; 981; 1022; 1080
$80,000; $90,000; 802; 906; 975; 1028; 1071; 1132
$90,000; $100,000; 836; 945; 1017; 1072; 1117; 1180
$100,000; $120,000; 880; 995; 1071; 1129; 1177; 1243
$120,000; $140,000; 938; 1060; 1141; 1202; 1253; 1324
$140,000; $160,000; 990; 1119; 1204; 1270; 1323; 1398
$160,000; $180,000; 1038; 1173; 1262; 1331; 1387; 1465
$180,000; $200,000; 1082; 1223; 1316; 1388; 1446; 1528
$200,000; $225,000; 1128; 1275; 1372; 1446; 1507; 1592
$225,000; $250,000; 1176; 1330; 1431; 1508; 1572; 1660
$250,000; $275,000; 1221; 1381; 1486; 1566; 1632; 1724
$275,000; $300,000; 1264; 1429; 1538; 1621; 1689; 1784
$300,000; or more; 1509; 1706; 1835; 1935; 2016; 2130

Oklahoma 1 4.50%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 313; 375; 418; 452; 481; 523
$20,000; $30,000; 425; 509; 568; 614; 653; 709
$30,000; $40,000; 480; 575; 641; 693; 737; 800
$40,000; $50,000; 526; 629; 701; 758; 806; 875
$50,000; $60,000; 565; 676; 754; 815; 867; 940
$60,000; $70,000; 600; 718; 800; 865; 920; 998
$70,000; $80,000; 632; 756; 842; 910; 968; 1050
$80,000; $90,000; 661; 790; 880; 951; 1012; 1097
$90,000; $100,000; 688; 822; 915; 990; 1052; 1141
$100,000; $120,000; 723; 864; 962; 1040; 1106; 1199
$120,000; $140,000; 768; 917; 1021; 1104; 1174; 1273
$140,000; $160,000; 809; 966; 1075; 1162; 1236; 1340
$160,000; $180,000; 846; 1010; 1124; 1215; 1292; 1401
$180,000; $200,000; 880; 1051; 1170; 1265; 1344; 1458
$200,000; $225,000; 916; 1093; 1217; 1315; 1398; 1516
$225,000; $250,000; 953; 1138; 1267; 1369; 1455; 1577
$250,000; $275,000; 988; 1180; 1313; 1419; 1508; 1635
$275,000; $300,000; 1021; 1219; 1356; 1466; 1558; 1689
$300,000; or more; 1210; 1443; 1605; 1734; 1842; 1997

Pennsylvania 1 6.00%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 346; 391; 420; 442; 461; 486
$20,000; $30,000; 467; 527; 566; 596; 621; 655
$30,000; $40,000; 526; 593; 637; 671; 698; 737
$40,000; $50,000; 574; 648; 696; 732; 763; 805
$50,000; $60,000; 616; 695; 746; 786; 818; 863
$60,000; $70,000; 654; 736; 791; 833; 867; 915
$70,000; $80,000; 687; 774; 831; 875; 911; 961
$80,000; $90,000; 718; 808; 868; 914; 952; 1004
$90,000; $100,000; 746; 840; 902; 950; 989; 1043
$100,000; $120,000; 783; 882; 947; 997; 1038; 1095
$120,000; $140,000; 830; 935; 1004; 1057; 1100; 1160
$140,000; $160,000; 873; 983; 1056; 1111; 1157; 1220
$160,000; $180,000; 912; 1027; 1103; 1161; 1208; 1274
$180,000; $200,000; 948; 1068; 1147; 1207; 1256; 1325
$200,000; $225,000; 985; 1110; 1191; 1254; 1305; 1376
$225,000; $250,000; 1025; 1154; 1239; 1304; 1357; 1431
$250,000; $275,000; 1061; 1195; 1283; 1350; 1405; 1482
$275,000; $300,000; 1095; 1233; 1324; 1394; 1451; 1530
$300,000; or more; 1291; 1454; 1560; 1642; 1709; 1802

Rhode Island 4 7.00%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 364; 417; 453; 480; 503; 535
$20,000; $30,000; 499; 572; 620; 658; 688; 732
$30,000; $40,000; 566; 647; 702; 744; 779; 828
$40,000; $50,000; 621; 710; 770; 817; 855; 908
$50,000; $60,000; 668; 765; 829; 879; 921; 978
$60,000; $70,000; 711; 813; 882; 935; 979; 1040
$70,000; $80,000; 749; 857; 929; 985; 1031; 1096
$80,000; $90,000; 784; 897; 973; 1031; 1079; 1147
$90,000; $100,000; 817; 934; 1013; 1074; 1124; 1194
$100,000; $120,000; 859; 983; 1066; 1130; 1182; 1256
$120,000; $140,000; 914; 1045; 1133; 1201; 1257; 1336
$140,000; $160,000; 964; 1102; 1195; 1266; 1326; 1408
$160,000; $180,000; 1009; 1154; 1251; 1326; 1388; 1474
$180,000; $200,000; 1051; 1202; 1303; 1381; 1446; 1536
$200,000; $225,000; 1095; 1252; 1357; 1438; 1505; 1599
$225,000; $250,000; 1141; 1304; 1414; 1498; 1568; 1666
$250,000; $275,000; 1183; 1353; 1466; 1554; 1626; 1728
$275,000; $300,000; 1224; 1399; 1516; 1607; 1682; 1786
$300,000; or more; 1455; 1663; 1802; 1909; 1998; 2122

South Carolina 2 6.00%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 346; 396; 430; 455; 477; 506
$20,000; $30,000; 477; 546; 592; 627; 657; 697
$30,000; $40,000; 541; 619; 672; 712; 745; 791
$40,000; $50,000; 595; 681; 738; 782; 819; 869
$50,000; $60,000; 642; 734; 796; 844; 883; 937
$60,000; $70,000; 683; 782; 847; 898; 940; 998
$70,000; $80,000; 721; 825; 894; 947; 991; 1052
$80,000; $90,000; 755; 864; 936; 992; 1038; 1102
$90,000; $100,000; 787; 900; 976; 1034; 1082; 1149
$100,000; $120,000; 829; 948; 1028; 1089; 1139; 1210
$120,000; $140,000; 883; 1010; 1094; 1159; 1213; 1288
$140,000; $160,000; 932; 1066; 1155; 1223; 1280; 1359
$160,000; $180,000; 976; 1117; 1210; 1282; 1341; 1424
$180,000; $200,000; 1018; 1164; 1261; 1336; 1398; 1485
$200,000; $225,000; 1061; 1213; 1314; 1393; 1457; 1547
$225,000; $250,000; 1106; 1265; 1371; 1452; 1519; 1613
$250,000; $275,000; 1148; 1313; 1423; 1507; 1577; 1674
$275,000; $300,000; 1188; 1359; 1472; 1560; 1632; 1732
$300,000; or more; 1417; 1620; 1755; 1859; 1945; 2065

<Page 15>

South Dakota 1 4.20%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 375; 453; 507; 549; 586; 637
$20,000; $30,000; 511; 616; 690; 748; 797; 866
$30,000; $40,000; 577; 696; 779; 844; 899; 978
$40,000; $50,000; 632; 763; 853; 925; 985; 1070
$50,000; $60,000; 680; 820; 917; 994; 1059; 1151
$60,000; $70,000; 723; 871; 974; 1056; 1124; 1222
$70,000; $80,000; 761; 917; 1025; 1111; 1183; 1286
$80,000; $90,000; 796; 959; 1073; 1162; 1238; 1345
$90,000; $100,000; 828; 998; 1116; 1209; 1288; 1399
$100,000; $120,000; 871; 1049; 1173; 1271; 1354; 1471
$120,000; $140,000; 925; 1115; 1246; 1350; 1437; 1562
$140,000; $160,000; 975; 1174; 1313; 1422; 1514; 1645
$160,000; $180,000; 1020; 1228; 1373; 1487; 1584; 1720
$180,000; $200,000; 1062; 1279; 1429; 1548; 1648; 1791
$200,000; $225,000; 1105; 1331; 1487; 1611; 1715; 1863
$225,000; $250,000; 1151; 1385; 1548; 1677; 1785; 1939
$250,000; $275,000; 1193; 1436; 1605; 1738; 1850; 2010
$275,000; $300,000; 1233; 1484; 1658; 1796; 1912; 2077
$300,000; or more; 1462; 1759; 1965; 2127; 2264; 2459

Tennessee 2 7.00%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 529; 630; 699; 754; 799; 864
$20,000; $30,000; 717; 853; 947; 1020; 1082; 1170
$30,000; $40,000; 809; 961; 1067; 1150; 1219; 1318
$40,000; $50,000; 884; 1051; 1166; 1257; 1333; 1441
$50,000; $60,000; 950; 1129; 1253; 1350; 1432; 1548
$60,000; $70,000; 1008; 1198; 1329; 1432; 1519; 1641
$70,000; $80,000; 1060; 1260; 1398; 1506; 1597; 1726
$80,000; $90,000; 1108; 1317; 1461; 1574; 1669; 1804
$90,000; $100,000; 1153; 1370; 1519; 1637; 1736; 1876
$100,000; $120,000; 1211; 1438; 1595; 1719; 1823; 1970
$120,000; $140,000; 1285; 1526; 1693; 1824; 1934; 2090
$140,000; $160,000; 1352; 1606; 1781; 1919; 2035; 2199
$160,000; $180,000; 1414; 1679; 1862; 2006; 2127; 2298
$180,000; $200,000; 1471; 1747; 1937; 2087; 2212; 2390
$200,000; $225,000; 1529; 1816; 2014; 2169; 2300; 2485
$225,000; $250,000; 1591; 1889; 2095; 2257; 2392; 2585
$250,000; $275,000; 1649; 1958; 2170; 2338; 2479; 2678
$275,000; $300,000; 1703; 2022; 2242; 2415; 2560; 2766
$300,000; or more; 2013; 2388; 2648; 2852; 3023; 3265

Texas 1 6.25%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 382; 445; 488; 521; 548; 587
$20,000; $30,000; 527; 614; 672; 718; 756; 810
$30,000; $40,000; 598; 697; 763; 815; 858; 919
$40,000; $50,000; 658; 766; 839; 896; 943; 1010
$50,000; $60,000; 710; 826; 905; 966; 1017; 1089
$60,000; $70,000; 756; 879; 963; 1029; 1083; 1159
$70,000; $80,000; 797; 928; 1016; 1085; 1142; 1223
$80,000; $90,000; 836; 972; 1065; 1137; 1197; 1281
$90,000; $100,000; 871; 1013; 1110; 1185; 1247; 1335
$100,000; $120,000; 917; 1067; 1169; 1248; 1314; 1406
$120,000; $140,000; 977; 1137; 1245; 1329; 1399; 1497
$140,000; $160,000; 1031; 1200; 1314; 1403; 1477; 1580
$160,000; $180,000; 1081; 1257; 1377; 1470; 1547; 1656
$180,000; $200,000; 1127; 1311; 1436; 1533; 1613; 1727
$200,000; $225,000; 1175; 1366; 1496; 1597; 1681; 1799
$225,000; $250,000; 1225; 1425; 1560; 1665; 1753; 1876
$250,000; $275,000; 1272; 1479; 1620; 1729; 1820; 1948
$275,000; $300,000; 1316; 1531; 1676; 1789; 1883; 2015
$300,000; or more; 1571; 1826; 1999; 2134; 2246; 2403

Utah 2 4.85%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 369; 438; 485; 523; 554; 599
$20,000; $30,000; 500; 594; 658; 709; 751; 811
$30,000; $40,000; 564; 670; 742; 799; 847; 915
$40,000; $50,000; 617; 733; 812; 874; 926; 1000
$50,000; $60,000; 663; 787; 872; 939; 995; 1074
$60,000; $70,000; 704; 835; 925; 996; 1056; 1140
$70,000; $80,000; 741; 879; 974; 1048; 1111; 1199
$80,000; $90,000; 774; 919; 1018; 1096; 1161; 1253
$90,000; $100,000; 806; 955; 1058; 1139; 1207; 1303
$100,000; $120,000; 846; 1004; 1112; 1197; 1268; 1369
$120,000; $140,000; 898; 1065; 1180; 1270; 1346; 1453
$140,000; $160,000; 946; 1121; 1242; 1337; 1416; 1529
$160,000; $180,000; 989; 1172; 1298; 1398; 1481; 1598
$180,000; $200,000; 1029; 1220; 1351; 1454; 1540; 1663
$200,000; $225,000; 1070; 1268; 1405; 1512; 1602; 1729
$225,000; $250,000; 1113; 1320; 1462; 1573; 1666; 1799
$250,000; $275,000; 1154; 1367; 1514; 1630; 1727; 1864
$275,000; $300,000; 1192; 1413; 1564; 1684; 1784; 1925
$300,000; or more; 1410; 1670; 1849; 1990; 2108; 2275

Vermont 1 6.00%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 266; 288; 301; 312; 320; 331
$20,000; $30,000; 367; 397; 415; 429; 441; 456
$30,000; $40,000; 416; 450; 471; 487; 500; 517
$40,000; $50,000; 458; 495; 518; 536; 549; 568
$50,000; $60,000; 494; 534; 559; 578; 593; 613
$60,000; $70,000; 525; 568; 595; 615; 631; 652
$70,000; $80,000; 554; 599; 628; 649; 665; 688
$80,000; $90,000; 581; 628; 657; 679; 697; 721
$90,000; $100,000; 605; 654; 685; 708; 727; 751
$100,000; $120,000; 637; 689; 722; 746; 765; 791
$120,000; $140,000; 679; 734; 768; 794; 815; 843
$140,000; $160,000; 716; 774; 811; 838; 860; 889
$160,000; $180,000; 751; 812; 850; 878; 901; 932
$180,000; $200,000; 783; 846; 886; 916; 939; 972
$200,000; $225,000; 816; 882; 923; 954; 979; 1012
$225,000; $250,000; 850; 919; 963; 995; 1021; 1056
$250,000; $275,000; 883; 954; 999; 1033; 1060; 1096
$275,000; $300,000; 914; 988; 1034; 1069; 1096; 1134
$300,000; or more; 1089; 1178; 1233; 1274; 1307; 1352

Virginia 2 4.30%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 237; 272; 296; 314; 329; 351
$20,000; $30,000; 327; 375; 408; 433; 454; 483
$30,000; $40,000; 371; 426; 463; 491; 515; 548
$40,000; $50,000; 408; 468; 508; 540; 566; 602
$50,000; $60,000; 440; 505; 548; 582; 610; 650
$60,000; $70,000; 468; 537; 583; 620; 649; 691
$70,000; $80,000; 494; 566; 615; 653; 685; 729
$80,000; $90,000; 517; 593; 645; 685; 718; 764
$90,000; $100,000; 539; 618; 672; 713; 748; 796
$100,000; $120,000; 568; 651; 708; 751; 788; 838
$120,000; $140,000; 604; 693; 753; 800; 838; 893
$140,000; $160,000; 638; 732; 795; 844; 885; 942
$160,000; $180,000; 668; 767; 833; 885; 927; 987
$180,000; $200,000; 697; 799; 869; 922; 967; 1029
$200,000; $225,000; 726; 833; 905; 961; 1007; 1072
$225,000; $250,000; 757; 869; 944; 1002; 1050; 1118
$250,000; $275,000; 786; 902; 980; 1040; 1090; 1161
$275,000; $300,000; 813; 933; 1014; 1076; 1128; 1201
$300,000; or more; 970; 1112; 1208; 1283; 1345; 1431

Washington 1 6.50%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 423; 484; 524; 556; 582; 618
$20,000; $30,000; 585; 670; 726; 770; 805; 856
$30,000; $40,000; 665; 761; 825; 875; 916; 973
$40,000; $50,000; 732; 838; 908; 963; 1008; 1071
$50,000; $60,000; 790; 905; 981; 1040; 1088; 1156
$60,000; $70,000; 842; 964; 1045; 1108; 1159; 1232
$70,000; $80,000; 889; 1017; 1103; 1169; 1224; 1300
$80,000; $90,000; 932; 1067; 1156; 1226; 1283; 1363
$90,000; $100,000; 972; 1112; 1206; 1278; 1338; 1421
$100,000; $120,000; 1024; 1172; 1271; 1347; 1410; 1498
$120,000; $140,000; 1091; 1249; 1354; 1436; 1503; 1596
$140,000; $160,000; 1153; 1320; 1431; 1517; 1587; 1686
$160,000; $180,000; 1209; 1384; 1500; 1590; 1664; 1768
$180,000; $200,000; 1261; 1443; 1565; 1659; 1736; 1845
$200,000; $225,000; 1315; 1505; 1632; 1730; 1810; 1923
$225,000; $250,000; 1372; 1570; 1702; 1805; 1889; 2007
$250,000; $275,000; 1425; 1631; 1768; 1874; 1962; 2084
$275,000; $300,000; 1475; 1688; 1831; 1940; 2031; 2158
$300,000; or more; 1763; 2018; 2188; 2320; 2428; 2579

West Virginia 1 6.00%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 369; 428; 468; 499; 525; 561
$20,000; $30,000; 524; 608; 665; 709; 746; 798
$30,000; $40,000; 601; 698; 764; 815; 857; 917
$40,000; $50,000; 667; 774; 847; 904; 951; 1017
$50,000; $60,000; 724; 841; 921; 982; 1034; 1106
$60,000; $70,000; 775; 901; 986; 1052; 1107; 1184
$70,000; $80,000; 822; 955; 1045; 1115; 1174; 1256
$80,000; $90,000; 865; 1005; 1100; 1174; 1235; 1322
$90,000; $100,000; 905; 1052; 1151; 1229; 1293; 1383
$100,000; $120,000; 957; 1113; 1219; 1300; 1368; 1464
$120,000; $140,000; 1025; 1192; 1305; 1393; 1466; 1568
$140,000; $160,000; 1088; 1265; 1385; 1478; 1556; 1664
$160,000; $180,000; 1145; 1331; 1458; 1556; 1637; 1752
$180,000; $200,000; 1198; 1394; 1526; 1629; 1714; 1834
$200,000; $225,000; 1253; 1458; 1596; 1704; 1794; 1919
$225,000; $250,000; 1312; 1526; 1671; 1784; 1878; 2009
$250,000; $275,000; 1367; 1590; 1741; 1859; 1957; 2094
$275,000; $300,000; 1419; 1651; 1808; 1930; 2031; 2174
$300,000; or more; 1720; 2002; 2193; 2341; 2465; 2638

Wisconsin 1 5.00%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 323; 372; 405; 430; 451; 481
$20,000; $30,000; 447; 515; 560; 595; 624; 665
$30,000; $40,000; 508; 585; 637; 676; 709; 755
$40,000; $50,000; 559; 644; 700; 744; 780; 831
$50,000; $60,000; 604; 695; 756; 803; 842; 897
$60,000; $70,000; 643; 740; 805; 856; 897; 955
$70,000; $80,000; 679; 782; 850; 903; 947; 1008
$80,000; $90,000; 712; 819; 891; 947; 993; 1057
$90,000; $100,000; 743; 854; 929; 987; 1035; 1102
$100,000; $120,000; 783; 900; 979; 1040; 1091; 1161
$120,000; $140,000; 834; 959; 1043; 1108; 1162; 1237
$140,000; $160,000; 881; 1013; 1102; 1171; 1227; 1306
$160,000; $180,000; 924; 1062; 1155; 1227; 1287; 1370
$180,000; $200,000; 964; 1108; 1205; 1280; 1342; 1428
$200,000; $225,000; 1005; 1155; 1256; 1334; 1399; 1489
$225,000; $250,000; 1048; 1205; 1311; 1392; 1459; 1553
$250,000; $275,000; 1089; 1252; 1361; 1446; 1516; 1613
$275,000; $300,000; 1127; 1296; 1409; 1497; 1569; 1670
$300,000; or more; 1347; 1549; 1684; 1788; 1874; 1995

Wyoming 1 4.00%

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 243; 277; 299; 316; 330; 349
$20,000; $30,000; 338; 385; 415; 439; 459; 486
$30,000; $40,000; 385; 438; 473; 500; 522; 554
$40,000; $50,000; 424; 482; 521; 551; 576; 610
$50,000; $60,000; 458; 521; 563; 596; 622; 659
$60,000; $70,000; 488; 556; 601; 635; 664; 703
$70,000; $80,000; 516; 587; 635; 671; 701; 743
$80,000; $90,000; 541; 616; 666; 704; 735; 779
$90,000; $100,000; 564; 643; 695; 735; 767; 813
$100,000; $120,000; 595; 678; 733; 775; 809; 858
$120,000; $140,000; 635; 723; 781; 826; 863; 915
$140,000; $160,000; 671; 764; 826; 873; 913; 967
$160,000; $180,000; 704; 802; 867; 916; 958; 1015
$180,000; $200,000; 734; 837; 904; 957; 999; 1059
$200,000; $225,000; 766; 873; 944; 998; 1043; 1105
$225,000; $250,000; 800; 911; 985; 1042; 1089; 1154
$250,000; $275,000; 831; 947; 1024; 1083; 1131; 1199
$275,000; $300,000; 861; 981; 1060; 1121; 1172; 1242
$300,000; or more; 1031; 1175; 1270; 1344; 1404; 1488

Note: Residents of Alaska do not have a state sales tax, but should follow the instructions on the next page to determine their local sales tax amount.

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

rate is provided next to the state name.

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

The optional sales tax tables are constructed using data from the Consumer Expenditure Survey (CES), which is administered by the Bureau of Labor Statistics (BLS). In an effort to reduce measurement error in responses and the burden on survey respondents, the BLS recently redesigned the CES. The newly redesigned survey was used in the construction of the Tax Year (TY) 2024 optional sales tax tables. The methodology used by the IRS to construct the optional sales tax tables did not change from TY 2023 to TY 2024.

<Page 16>

Which Optional Local Sales Tax Table Should I Use?

IF you live in the state of... Alabama
AND you live in... Any locality that imposes a local sales tax
THEN use Local Table... B
IF you live in the state of... Alaska
AND you live in... Juneau, Kenai, Ketchikan, Kodiak, Sitka, Wasilla or any locality that imposes a local sales tax
THEN use Local Table... C
IF you live in the state of... Arizona
AND you live in... Chandler, Gilbert, Glendale, Mesa, Peoria, Phoenix, Scottsdale, Tempe, Tucson, Yuma or any other locality that imposes a local sales tax
THEN use Local Table... B
IF you live in the state of... Arkansas
AND you live in... Any Locality that imposes a local sales tax
THEN use Local Table... B
IF you live in the state of... Colorado
AND you live in... Adams County, 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
THEN use Local Table... A
IF you live in the state of... Colorado
AND you live in... Arapahoe County, Arvada, Aurora, Boulder, Fort Collins, Greeley, Jefferson County, Lakewood, Longmont, Thornton or Westminster
THEN use Local Table... B
IF you live in the state of... Georgia
AND you live in... Dekalb County (excluding Atlanta)
THEN use Local Table... A
IF you live in the state of... Georgia
AND you live in... Any other locality that imposes a local sales tax
THEN use Local Table... B
IF you live in the state of... Illinois
AND you live in... Arlington Heights, Bloomington, Champaign, Chicago, Cicero, Decatur, Evanston, Palatine, Peoria, Schaumburg, Skokie, Springfield or any other locality that imposes a local sales tax
THEN use Local Table... A
IF you live in the state of... Illinois
AND you live in... Aurora, Elgin, Joliet, Waukegan
THEN use Local Table... B
IF you live in the state of... Kansas
AND you live in... Any locality that imposes a local sales tax
THEN use Local Table... B
IF you live in the state of... Louisiana
AND you live in... Any other locality that imposes a local sales tax
THEN use Local Table... A
IF you live in the state of... Louisiana
AND you live in... East Baton Rouge Parish
THEN use Local Table... B
IF you live in the state of... Louisiana
AND you live in... 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, or Terrebonne Parish
THEN use Local Table... C
IF you live in the state of... Mississippi
AND you live in... City of Tupelo only
THEN use Local Table... A
IF you live in the state of... Mississippi
AND you live in... City of Jackson only
THEN use Local Table... C
IF you live in the state of... Missouri
AND you live in... Any locality that imposes a local sales tax
THEN use Local Table... B
IF you live in the state of... New York
AND you live in... Counties: Chautauqua, Chenango, Columbia, Delaware, Dutchess, Greene, Hamilton, Tioga
AND you live in... Cities: New York, Norwich (Chenango County)
THEN use Local Table... A
IF you live in the state of... New York
AND you live in... 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
AND you live in... 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
THEN use Local Table... B
IF you live in the state of... New York
AND you live in... Any other locality that imposes a local sales tax
THEN use Local Table... D*
IF you live in the state of... North Carolina
AND you live in... Any locality that imposes a local sales tax
THEN use Local Table... B
IF you live in the state of... South Carolina
AND you live in... Allendale County, Bamberg County, Barnwell 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, and Williamsburg County
THEN use Local Table... A
IF you live in the state of... South Carolina
AND you live in... Abbeville County, Aiken County, Anderson County, Berkeley County, Clarendon County, Dorchester County, Fairfield County, Greenwood County, Hampton County, Horry County, Lexington County, Myrtle Beach, Newberry County, Orangeburg County, Pickens County, Richland County, Spartanburg County, Union County, York County, or any other locality that imposes a local sales tax
THEN use Local Table... B
IF you live in the state of... South Carolina
AND you live in... Sumter County
THEN use Local Table... C
IF you live in the state of... Tennessee
AND you live in... Any locality that imposes a local sales tax
THEN use Local Table... B
IF you live in the state of... Utah
AND you live in... Any locality that imposes a local sales tax
THEN use Local Table... B
IF you live in the state of... Virginia
AND you live in... Any locality that imposes a local sales tax
THEN use Local Table... A

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

The optional sales tax tables are constructed using data from the Consumer Expenditure Survey (CES), which is administered by the Bureau of Labor Statistics (BLS). In an effort to reduce measurement error in responses and the burden on survey respondents, the BLS recently redesigned the CES. The newly redesigned survey was used in the construction of the Tax Year (TY) 2024 optional sales tax tables. The methodology used by the IRS to construct the optional sales tax tables did not change from TY 2023 to TY 2024.

<Page 17>

2024 Optional Local Sales Tax Tables (Based on a local sales tax rate of 1%)

Local Table A

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 55; 64; 69; 74; 78; 83
20,000; 30,000; 76; 87; 95; 102; 107; 114
30,000; 40,000; 86; 99; 108; 115; 121; 129
40,000; 50,000; 94; 108; 118; 126; 132; 142
50,000; 60,000; 101; 117; 127; 136; 143; 152
60,000; 70,000; 107; 124; 135; 144; 152; 162
70,000; 80,000; 113; 131; 143; 152; 160; 171
80,000; 90,000; 118; 137; 149; 159; 167; 179
90,000; 100,000; 123; 143; 156; 166; 174; 186
100,000; 120,000; 130; 150; 164; 175; 184; 196
120,000; 140,000; 138; 160; 174; 186; 195; 208
140,000; 160,000; 146; 168; 184; 196; 206; 220
160,000; 180,000; 153; 176; 192; 205; 215; 230
180,000; 200,000; 159; 184; 200; 213; 224; 240
200,000; 225,000; 166; 191; 209; 222; 233; 249
225,000; 250,000; 173; 199; 217; 231; 243; 260
250,000; 275,000; 179; 207; 225; 240; 252; 270
275,000; 300,000; 185; 214; 233; 248; 261; 279
300,000; or more; 213; 246; 268; 286; 300; 321

Local Table B

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 68; 81; 91; 98; 104; 113
20,000; 30,000; 92; 110; 122; 132; 140; 152
30,000; 40,000; 103; 123; 137; 148; 157; 171
40,000; 50,000; 113; 134; 149; 161; 171; 186
50,000; 60,000; 121; 144; 160; 173; 184; 199
60,000; 70,000; 128; 152; 170; 183; 194; 211
70,000; 80,000; 134; 160; 178; 192; 204; 221
80,000; 90,000; 140; 167; 186; 201; 213; 231
90,000; 100,000; 146; 174; 193; 209; 221; 240
100,000; 120,000; 153; 183; 203; 219; 232; 252
120,000; 140,000; 162; 193; 215; 232; 246; 266
140,000; 160,000; 171; 203; 226; 244; 259; 280
160,000; 180,000; 178; 212; 236; 254; 270; 292
180,000; 200,000; 185; 220; 245; 264; 280; 304
200,000; 225,000; 192; 229; 254; 274; 291; 315
225,000; 250,000; 200; 238; 264; 285; 303; 328
250,000; 275,000; 207; 246; 274; 295; 313; 339
275,000; 300,000; 214; 254; 282; 304; 323; 350
300,000; or more; 244; 290; 322; 347; 368; 399

Local Table C

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 87; 105; 117; 127; 136; 148
20,000; 30,000; 117; 140; 157; 170; 181; 197
30,000; 40,000; 131; 157; 176; 190; 203; 220
40,000; 50,000; 142; 171; 191; 207; 220; 239
50,000; 60,000; 152; 183; 204; 221; 236; 256
60,000; 70,000; 161; 193; 216; 234; 249; 271
70,000; 80,000; 169; 203; 227; 245; 261; 284
80,000; 90,000; 176; 211; 236; 256; 272; 296
90,000; 100,000; 183; 220; 245; 266; 283; 307
100,000; 120,000; 192; 230; 257; 279; 296; 322
120,000; 140,000; 203; 244; 272; 294; 313; 340
140,000; 160,000; 213; 256; 285; 309; 329; 357
160,000; 180,000; 222; 267; 298; 322; 343; 372
180,000; 200,000; 230; 277; 309; 334; 356; 387
200,000; 225,000; 239; 287; 321; 347; 369; 401
225,000; 250,000; 248; 298; 333; 360; 383; 416
250,000; 275,000; 257; 308; 344; 373; 396; 430
275,000; 300,000; 265; 318; 355; 384; 409; 444
300,000; or more; 301; 362; 403; 437; 464; 504

Local Table D

Income At least; But less than; Family Size 1; Family Size 2; Family Size Family Size 3; Family Size 4; Family Size 5; Family Size Over 5
$0; $20,000; 61; 68; 72; 76; 78; 82
20,000; 30,000; 84; 93; 100; 104; 108; 114
30,000; 40,000; 95; 106; 113; 119; 123; 129
40,000; 50,000; 105; 117; 125; 131; 135; 142
50,000; 60,000; 113; 126; 134; 141; 146; 154
60,000; 70,000; 120; 134; 143; 150; 156; 164
70,000; 80,000; 127; 142; 151; 158; 164; 173
80,000; 90,000; 133; 148; 158; 166; 172; 181
90,000; 100,000; 139; 155; 165; 173; 180; 189
100,000; 120,000; 146; 163; 174; 182; 189; 199
120,000; 140,000; 155; 174; 185; 194; 202; 212
140,000; 160,000; 164; 183; 196; 205; 213; 224
160,000; 180,000; 172; 192; 205; 215; 223; 234
180,000; 200,000; 180; 200; 214; 224; 233; 245
200,000; 225,000; 187; 209; 223; 234; 243; 255
225,000; 250,000; 195; 218; 233; 244; 253; 266
250,000; 275,000; 203; 226; 242; 253; 263; 276
275,000; 300,000; 210; 234; 250; 262; 272; 286
300,000; or more; 251; 280; 299; 313; 325; 342

The optional sales tax tables are constructed using data from the Consumer Expenditure Survey (CES), which is administered by the Bureau of Labor Statistics (BLS). In an effort to reduce measurement error in responses and the burden on survey respondents, the BLS recently redesigned the CES. The newly redesigned survey was used in the construction of the Tax Year (TY) 2024 optional sales tax tables. The methodology used by the IRS to construct the optional sales tax tables did not change from TY 2023 to TY 2024.
                                                                                                          