Publication 600 - Introductory Material


Table of Contents

Introduction

The Tax Relief and Health Care Act of 2006 extended the election to deduct state and local general sales taxes for 2006. The act was enacted after Schedule A (Form 1040), Itemized Deductions, and its instructions were printed. Because we were not able to include the instructions for figuring the deduction in the Schedule A instructions, we are providing this publication to help you figure this
deduction.

You can elect to deduct state and local general sales taxes instead of state and local income taxes as a deduction on Schedule A. You cannot deduct both. To figure your deduction, you can use either:

  • Your actual expenses, or

  • The optional sales tax tables plus the general sales taxes paid on certain specified items.


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