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Deductible Taxes at a Glance


You may be able to deduct four kinds of non-business taxes if you itemize deductions using Form 1040, Schedule A, Itemized Deductions (PDF):

  • state, local and foreign income taxes;
  • state, local and foreign real estate taxes;
  • state and local personal property taxes; and
  • state and local general sales taxes.

You CANNOT deduct BOTH general sales taxes and income taxes but must choose one or the other.

You CANNOT deduct:

  • federal income taxes;
  • Social Security taxes;
  • transfer taxes on the sale of property;
  • homeowner's association fees;
  • estate and inheritance taxes;
  • service charges for water, sewer, or trash collection; or
  • foreign income taxes if a foreign tax credit is claimed to any extent for the year.

More Information

Tax Topic 503 - Deductible Taxes

Related Forms

Form 1040, Schedule A, Itemized Deductions (PDF)

Related Publications

Publication 17, Your Federal Income Tax - Chapter 22, Taxes

Page Last Reviewed or Updated: 23-Nov-2016