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Deducting Sales Tax at a Glance

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When using Form 1040, Schedule A, Itemized Deductions (PDF), you can elect to deduct state and local general sales tax instead of state and local income tax.

Deducting sales tax instead of income tax might be useful, if you live in a state without income tax or if you make a big-ticket purchase, such as a motor vehicle, before the end of the tax year.

Note: Certain publications have mistakenly referred to this sales tax deduction option as a “consumer rebate for 2015.” There is no separate cash or consumer rebate.

More Information

Tax Topic 503 - Deductible Taxes


Related Forms

Form 1040, Schedule A, Itemized Deductions (PDF)


Related Publications

2015 Instructions for Form 1040, Schedule A (PDF)

Publication 17, Your Federal Income Tax - Taxes


Tools

Sales Tax Deduction Calculator

Page Last Reviewed or Updated: 12-Apr-2016