2021 Instructions for Schedule A (2021)

2021


Itemized Deductions

Introduction

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 2021, see Pub. 504 to figure the portion of joint expenses that you can claim as itemized deductions.

.This is an Image: caution.gifDon't include on Schedule A items deducted elsewhere, such as on Form 1040, Form 1040-SR, or Schedule C, E, or F..

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

Personal protective equipment (PPE).

Amounts paid for PPE, such as masks, hand sanitizer and sanitizing wipes, for the primary purpose of preventing the spread of Coronavirus, are qualified medical expenses. If the amounts were paid or reimbursed under a health flexible spending arrangement, Archer medical savings account, health reimbursement arrangement or any other health plan, the amounts are not deductible on Schedule A.

Standard mileage rates.

The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons decreased to 16 cents a mile. The 2021 rate for use of your vehicle to do volunteer work for certain charitable organizations remains at 14 cents a mile.

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.

.This is an Image: caution.gif If you received a distribution from a health savings account or a medical savings account in 2021, 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 Deduct

To the extent you weren't reimbursed, you can deduct 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 deduct 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 deduct any premiums you paid to the extent they were paid for with a tax-free distribution from your retirement plan.

.This is an Image: caution.gifIf, during 2021, you were an eligible trade adjustment assistance (TAA) recipient, an alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) payee, you must reduce your insurance premiums by any amounts used to figure the health coverage tax credit. See Line 1, later..

  • 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 claim what you spent for gas and oil to go to and from the place you received the care; or you can claim 16 cents a mile. Add parking and tolls to the amount you claim under either method.

  • Cost of breast pumps and supplies that assist lactation.

Limit on long-term care premiums you can deduct.

The amount you can deduct for qualified long-term care insurance contracts (as defined in Pub. 502) depends on the age, at the end of 2021, of the person for whom the premiums were paid. See the following chart for details.

IF the person was, at the end of 2021, age . . . THEN the most you can deduct is . . .
40 or under $ 450
41–50 $ 850
51–60 $ 1,690
61–70 $ 4,520
71 or older $ 5,640

Examples of Medical and Dental Payments You Can't Deduct

.This is an Image: taxtip.gifIf you were age 65 or older but not entitled to social security benefits, you can deduct premiums you voluntarily paid for Medicare Part A coverage..

  • 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.

  • 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.

.This is an Image: taxtip.gifDon'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..

.This is an Image: caution.gifIf, during 2021, you were an eligible trade adjustment assistance (TAA) recipient, an alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) payee, you must complete Form 8885 before completing Schedule A, line 1. When figuring the amount of insurance premiums you can deduct on Schedule A, don’t include any of the following. .

  • Any amounts you included on Form 8885, line 4 or on Form 14095 (The Health Coverage Tax Credit (HCTC) Reimbursement Request Form).

  • Any qualified health insurance coverage premiums you paid to "U.S. Treasury–HCTC" for eligible coverage months for which you received the benefit of the advance monthly payment program.

  • Any advance monthly payments your health plan administrator received from the IRS, as shown on Form 1099-H (Health Coverage Tax Credit (HCTC) Advance Payments).

.

Whose medical and dental expenses can you include?

You can include medical and dental bills you paid in 2021 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 $4,300 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 2021 return.

Example.

You provided over half of your mother's support but can't claim her as a dependent because she received wages of $4,300 in 2021. You can include on line 1 any medical and dental expenses you paid in 2021 for your mother.

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 he or she 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 2021 for medical or dental expenses you paid in 2021, reduce your 2021 expenses by this amount. If you received a reimbursement in 2021 for prior year medical or dental expenses, don't reduce your 2021 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 onSchedule 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 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 Notice 2019-12 at IRS.gov/irb/2019-27_IRB#NOT-2019-12.

U.S. possession taxes.

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

.This is an Image: taxtip.gifYou may want to take a credit for U.S. possession tax instead of a deduction. See the instructions for Schedule 3 (Form 1040), line 1, for details..

Line 5a

.This is an Image: caution.gifYou 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 2021. 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 2021 for a prior year, such as taxes paid with your 2020 state or local income tax return. Don't include penalties or interest.

  • State and local estimated tax payments made during 2021, including any part of a prior year refund that you chose to have credited to your 2021 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 2021, or

  • Refund of, or credit for, prior year state and local income taxes you actually received in 2021. Instead, see the instructions forSchedule 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 2021 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.

.This is an Image: caution.gifYou 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 2021 for amounts paid in 2021, reduce your actual 2021 state and local general sales taxes by this amount. If you received a refund of state or local general sales taxes in 2021 for prior year purchases, don't reduce your 2021 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 2021 Optional State Sales Tax Table and the 2021 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.

.This is an Image: caution.gifIf 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..

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

This is an Image: taxtip.gif Instead of using this worksheet, you can find your deduction by using the Sales Tax Deduction Calculator at IRS.gov/SalesTax.

Tax Tables

See the instructions for line 1 of the worksheet if you:
  • Lived in more than one state during 2021, or

  • Had any nontaxable income in 2021.

 
 
1. Enter your state general sales taxes from the 2021 Optional State Sales Tax Table 1. $  
  Next. If, for all of 2021, 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 Alaska, Arizona, Arkansas, Colorado, Georgia, Illinois, Louisiana, Mississippi, Missouri, New York, North Carolina, South Carolina, Tennessee, Utah, or Virginia in 2021?      
  This is an Image: box.gif No. Enter -0-.     2. $  
  This is an Image: box.gif Yes. Enter your base local general sales taxes from the 2021 Optional Local Sales Tax Tables.      
3. Did your locality impose a local general sales tax in 2021? Residents of California and Nevada, see the instructions for line 3 of the worksheet.  
  This is an Image: box.gif No. Skip lines 3 through 5, enter -0- on line 6, and go to line 7.          
  This is an Image: box.gif 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 2021, see the instructions for line 3 of the worksheet 3. .      
4. Did you enter -0- on line 2?          
  This is an Image: box.gif No. Skip lines 4 and 5 and go to line 6.          
  This is an Image: box.gif 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 4. .      
5. Divide line 3 by line 4. Enter the result as a decimal (rounded to at least three places) 5. .      
6. Did you enter -0- on line 2?          
  This is an Image: box.gif No. Multiply line 2 by line 3.   6. $  
  This is an Image: box.gif Yes. Multiply line 1 by line 5. If you lived in more than one locality in the same state during 2021, 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 7. $  
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 8. $  
 
 

Instructions for the State and Local General Sales Tax Deduction Worksheet

Line 1.

If you lived in the same state for all of 2021, enter the applicable amount, based on your 2021 income and family size, from the 2021 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 2021 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 2021 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 2021, 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 2021 and the denominator of which is the total number of days in the year (365).

  3. If you also lived in a locality during 2021 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, 2021 (243 days), and in State B from September 1 through December 31, 2021 (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 x 243/365 = $333  
State B: $400 x 122/365 = 134  
Total = $467  

If none of the localities in which you lived during 2021 imposed a local general sales tax, enter $467 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 $134 on line 1 of the State B worksheet.

Line 2.

If you checked the “No” box, enter -0- on line 2, and go to line 3. If you checked the “Yes” box and lived in the same locality for all of 2021, enter the applicable amount, based on your 2021 income and family size, from the 2021 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 2021 income. See the instructions for line 1 of the worksheet to figure your 2021 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 2021, 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 2021 and the denominator is the total number of days in the year (365). 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, 2021 (243 days), and in Locality 2 from September 1 through December 31, 2021 (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 x 243/365 = $ 67  
Locality 2: $150 x 122/365 = 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 2021?

If you checked the “Yes” box and your local general sales tax rate changed during 2021, 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 2021 and the denominator is the total number of days in the year (365). 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, 2021 (273 days). The rate increased to 1.75% for the period from October 1 through December 31, 2021 (92 days). You would enter “1.189” on line 3, figured as follows.

January 1 – September 30: 1.00 x 273/365 = 0.748  
October 1 – December 31: 1.75 x 92/365 = 0.441  
Total = 1.189  

What if you lived in more than one locality in the same state during 2021?

Complete a separate worksheet for lines 2 through 6 for each locality in your state if you lived in more than one locality in the same state during 2021 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 2021 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 2021 and the denominator is the total number of days in the year (365).

Example.

You lived in Locality 1 from January 1 through August 31, 2021 (243 days), and in Locality 2 from September 1 through December 31, 2021 (122 days). The local general sales tax rate for Locality 1 is 1%. The rate for Locality 2 is 1.75%. You would enter “0.666” on line 3 for the Locality 1 worksheet and “0.585” for the Locality 2 worksheet, figured as follows.

Locality 1: 1.00 x 243/365 = 0.666  
Locality 2: 1.75 x 122/365 = 0.585  

Line 6.

If you lived in more than one locality in the same state during 2021, 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 2021. 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.

    1. 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.

    2. You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly.

    3. 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 2021, see Refund of general sales taxes, earlier.

Line 5b

State and Local Real Estate Taxes

.This is an Image: taxtip.gifIf 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 2021.

If you sold your home in 2021, 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.

.This is an Image: caution.gifYou 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 2021 and assessed prior to 2022 can be deducted for 2021. 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 2021 of real estate taxes you paid in 2021, reduce your deduction by the amount of the refund or rebate. If you received a refund or rebate in 2021 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 onSchedule 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.

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 2021 and assessed prior to 2022 can be deducted for 2021. 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.

.This is an Image: taxtip.gifYou 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. possession on this line; instead, include U.S. possession 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 Pub. 535 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 interest, see Pub. 535.

In general, if you paid interest in 2021 that applies to any period after 2021, you can deduct only amounts that apply for 2021.

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

Line 8

Home Mortgage Interest

.This is an Image: taxtip.gifIf 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.

Check the box on line 8 if you had one or more home mortgages in 2021 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.

.This is an Image: taxtip.gifIf 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 2021 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).

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 forSchedule 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 his or her 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.

.This is an Image: caution.gifIf 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 his or her social security number (SSN). Otherwise, it is the employer identification number (EIN). You must also let the recipient know your SSN.

.This is an Image: caution.gif 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.

.This is an Image: taxtip.gifIf 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

Mortgage Insurance Premiums

Enter the qualified mortgage insurance premiums you paid under a mortgage insurance contract issued after December 31, 2006, in connection with home acquisition debt that was secured by your first or second home. Box 5 of Form 1098 shows the amount of premiums you paid in 2021. If you and at least one other person (other than your spouse if filing jointly) were liable for and paid the premiums in connection with the loan, and the premiums were reported on the other person's Form 1098, report your share of the premiums on line 8d. See Prepaid mortgage insurance premiums, later, if you paid any premiums allocable to any period after 2021.

Qualified mortgage insurance is mortgage insurance provided by the Department of Veterans Affairs, the Federal Housing Administration, or the Rural Housing Service (or their successor organizations), and private mortgage insurance (as defined in section 2 of the Homeowners Protection Act of 1998 as in effect on December 20, 2006).

Mortgage insurance provided by the Department of Veterans Affairs and the Rural Housing Service is commonly known as a funding fee and guarantee fee, respectively. These fees can be deducted fully in 2021 if the mortgage insurance contract was issued in 2021. Contact the mortgage insurance issuer to determine the deductible amount if it isn't included in box 5 of Form 1098.

Prepaid mortgage insurance premiums.

If you paid qualified mortgage insurance premiums that are allocable to periods after 2021, you must allocate them over the shorter of:

  • The stated term of the mortgage, or

  • 84 months, beginning with the month the insurance was obtained.

The premiums are treated as paid in the year to which they are allocated. If the mortgage is satisfied before its term, no deduction is allowed for the unamortized balance. See Pub. 936 for details.

The allocation rules, explained earlier, don't apply to qualified mortgage insurance provided by the Department of Veterans Affairs or the Rural Housing Service (or their successor organizations).

Limit on amount you can deduct.

You can't deduct your mortgage insurance premiums if the amount on Form 1040 or 1040-SR, line 11, is more than $109,000 ($54,500 if married filing separately). If the amount on Form 1040 or 1040-SR, line 11, is more than $100,000 ($50,000 if married filing separately), your deduction is limited and you must use the Mortgage Insurance Premiums Deduction Worksheet to figure your deduction.

Mortgage Insurance Premiums Deduction Worksheet—Line 8d

Tax Tables

  • See the instructions for line 8d to see if you must use this worksheet to figure your deduction.

   
1.   Enter the total premiums you paid in 2021 for qualified mortgage insurance for a contract issued after December 31, 2006 1. _____  
2.   Enter the amount from Form 1040 or 1040-SR, line 11 2. _____    
3.   Enter $100,000 ($50,000 if married filing separately) 3. _____    
4.   Is the amount on line 2 more than the amount on line 3?        
    This is an Image: box.gifNo. Your deduction isn't limited. Enter the amount from line 1 of this worksheet on Schedule A, line 8d. Don't complete the rest of this worksheet.        
    This is an Image: box.gifYes. Subtract line 3 from line 2. If the result isn't a multiple of $1,000 ($500 if married filing separately), increase it to the next multiple of $1,000 ($500 if married filing separately). For example, increase $425 to $1,000, increase $2,025 to $3,000; or if married filing separately, increase $425 to $500, increase $2,025 to $2,500, etc. 4. _____    
5.   Divide line 4 by $10,000 ($5,000 if married filing separately). Enter the result as a decimal. If the result is 1.0 or more, enter 1.0 5. .  
6.   Multiply line 1 by line 5 6. _____  
7.   Mortgage insurance premiums deduction. Subtract line 6 from line 1. Enter the result here and on Schedule A, line 8d 7. _____  
   

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 2020.

.This is an Image: caution.gifAlaska 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 2021 for Native Alaskan subsistence bowhead whale hunting activities. See Pub. 526 for details.

If you itemize your deductions, don’t claim a deduction for a gift to a charity on Form 1040 or Form 1040–SR, line 12b. Claim that deduction on Schedule A.

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.

  • Boy Scouts, 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

.This is an Image: taxtip.gifSee 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..

  • 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.

  • 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 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.

Qualified Contributions

In general, you can elect to treat gifts by cash or check as qualified contributions if the gift was paid in 2021 to a qualified charitable organization. This election isn't available for contributions to an organization described in IRC 509(a)(3) or for the establishment of a new, or maintenance of an existing, donor advised fund. For details, see Pub. 526.

Qualified contributions are not subject to a limitation based on a percentage of adjusted gross income; however, certain limits may apply if your qualified contributions are more than the amount on Form 1040 or 1040-SR, line 11, minus all other allowable contributions. For details, see Pub. 526.

Include any contributions that you elect to treat as qualified contributions in the total amount reported on line 11. Indicate the election by also entering the amount of your qualified contributions on the dotted line next to the line 11 entry space.

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.

.This is an Image: caution.gifIf 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. The same limits apply this year to your carryover amounts as applied to those amounts in the earlier year. 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.

.This is an Image: caution.gifDon'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.

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 12a.

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.

.This is an Image: caution.gifDon'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.

.This is an Image: caution.gifOnly 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.

.This is an Image: taxtip.gifBe sure to consider the adjustment to income for charitable contributions on Form 1040 or 1040-SR, line 12b, when deciding whether to itemize. You can only claim that adjustment to income if you take the standard deduction..

2021 Optional State Sales Tax Tables

Income Family Size Family Size Family Size
At
least
But
less
than
1 2 3 4 5 Over
5
1 2 3 4 5 Over
5
1 2 3 4 5 Over
5
  Alabama 1 4.0000% Arizona 2 5.6000% Arkansas 2 6.5000%
$0 $20,000 252 294 323 345 363 389 246 280 302 319 332 352 283 318 341 358 372 391
$20,000 $30,000 360 421 461 493 519 555 363 413 445 470 491 519 433 488 523 549 571 600
$30,000 $40,000 415 485 531 567 597 639 423 481 519 548 572 605 513 578 620 651 677 712
$40,000 $50,000 461 538 590 630 663 710 475 540 582 615 641 678 582 656 704 739 768 808
$50,000 $60,000 502 586 642 685 721 772 520 591 638 674 703 744 645 726 779 819 851 895
$60,000 $70,000 538 628 688 735 773 827 561 638 688 727 758 802 701 790 848 891 926 975
$70,000 $80,000 571 666 730 780 821 878 599 681 734 775 809 856 754 849 911 958 996 1048
$80,000 $90,000 601 702 769 821 864 925 634 720 777 820 856 906 802 905 971 1020 1061 1116
$90,000 $100,000 630 735 805 860 905 968 666 757 817 863 900 952 849 957 1027 1079 1122 1181
$100,000 $120,000 667 778 853 911 958 1025 709 806 870 919 959 1014 910 1027 1102 1158 1204 1267
$120,000 $140,000 716 835 915 976 1028 1099 765 870 939 991 1034 1094 991 1118 1199 1261 1311 1380
$140,000 $160,000 760 887 971 1037 1091 1167 817 929 1002 1058 1104 1168 1066 1203 1291 1358 1412 1486
$160,000 $180,000 801 934 1023 1092 1149 1229 865 983 1061 1120 1169 1236 1136 1282 1376 1447 1505 1584
$180,000 $200,000 839 978 1072 1144 1204 1288 910 1034 1116 1178 1229 1300 1202 1357 1456 1532 1593 1677
$200,000 $225,000 878 1024 1122 1198 1260 1348 956 1087 1173 1238 1292 1367 1271 1435 1541 1620 1685 1774
$225,000 $250,000 920 1073 1176 1255 1320 1412 1006 1143 1234 1303 1359 1438 1346 1519 1631 1716 1784 1879
$250,000 $275,000 960 1119 1226 1308 1376 1472 1052 1196 1291 1363 1423 1505 1416 1599 1717 1806 1878 1977
$275,000 $300,000 997 1162 1273 1359 1430 1529 1097 1247 1346 1421 1483 1568 1484 1675 1799 1892 1968 2072
$300,000 or more 1213 1414 1549 1653 1739 1859 1358 1544 1666 1759 1835 1941 1887 2132 2290 2409 2506 2640
Income California 3 7.2500% Colorado 2 2.9000% Connecticut 4 6.3500%
$0 $20,000 314 356 384 405 422 446 127 138 144 150 154 159 218 237 248 257 264 273
$20,000 $30,000 458 520 560 591 616 651 191 208 218 226 232 241 337 366 384 397 408 423
$30,000 $40,000 532 603 650 686 715 755 225 245 257 266 273 283 401 435 457 473 486 503
$40,000 $50,000 595 674 726 766 799 844 254 276 290 301 309 320 457 496 521 539 553 573
$50,000 $60,000 650 737 794 837 873 922 280 305 320 331 341 353 508 551 578 598 614 636
$60,000 $70,000 700 793 855 901 940 993 304 330 347 359 369 383 554 601 631 653 670 694
$70,000 $80,000 745 845 910 960 1001 1057 325 354 372 385 396 410 597 648 680 703 722 747
$80,000 $90,000 787 892 961 1014 1057 1117 346 376 395 409 420 435 637 691 725 750 771 798
$90,000 $100,000 827 937 1009 1064 1110 1172 364 396 416 431 443 459 675 733 769 795 817 845
$100,000 $120,000 879 996 1073 1131 1179 1246 390 424 445 461 474 491 726 788 827 855 878 909
$120,000 $140,000 946 1072 1155 1218 1270 1341 422 459 483 500 514 532 793 861 903 934 959 993
$140,000 $160,000 1008 1143 1231 1298 1353 1429 453 493 517 536 551 571 856 929 974 1008 1035 1072
$160,000 $180,000 1065 1207 1300 1371 1429 1510 481 523 550 569 585 606 914 992 1041 1077 1106 1145
$180,000 $200,000 1119 1268 1366 1440 1501 1586 508 552 580 601 617 640 970 1053 1104 1142 1173 1214
$200,000 $225,000 1174 1331 1433 1512 1576 1665 535 582 612 634 651 675 1028 1116 1171 1211 1244 1287
$225,000 $250,000 1234 1398 1506 1588 1655 1749 565 614 646 669 687 713 1091 1184 1242 1285 1320 1366
$250,000 $275,000 1289 1461 1574 1660 1730 1827 593 645 678 702 721 748 1151 1249 1310 1356 1392 1441
$275,000 $300,000 1342 1521 1638 1728 1801 1902 619 674 708 733 754 782 1209 1312 1376 1423 1461 1513
$300,000 or more 1652 1871 2015 2125 2215 2340 777 846 889 921 946 981 1555 1688 1770 1831 1880 1946
Income District of Columbia 4 6.0000% Florida 1 6.0000% Georgia 2 4.0000%
$0 $20,000 196 210 218 224 229 235 265 301 325 343 357 378 172 187 196 203 209 216
$20,000 $30,000 310 331 344 353 361 371 394 448 483 510 532 563 261 284 298 309 317 329
$30,000 $40,000 371 396 412 424 433 445 460 524 565 597 623 659 308 335 352 364 375 388
$40,000 $50,000 425 454 472 485 496 510 517 589 635 671 700 741 348 379 398 412 424 439
$50,000 $60,000 473 506 526 541 553 569 568 646 698 737 769 814 384 418 439 455 468 485
$60,000 $70,000 518 553 576 592 605 622 614 698 754 796 831 879 417 453 477 494 508 526
$70,000 $80,000 559 598 622 639 653 672 656 746 806 851 888 940 447 486 511 530 544 565
$80,000 $90,000 598 639 665 684 699 719 694 791 854 902 941 996 475 517 543 563 579 600
$90,000 $100,000 634 679 706 726 742 763 731 832 898 949 991 1048 501 545 573 594 611 634
$100,000 $120,000 684 731 761 783 800 823 779 887 958 1012 1057 1118 536 584 614 636 654 678
$120,000 $140,000 749 801 833 857 876 901 842 959 1036 1094 1142 1208 582 633 666 690 710 736
$140,000 $160,000 810 866 901 927 947 975 900 1025 1107 1170 1221 1292 624 680 715 741 762 790
$160,000 $180,000 866 927 964 992 1014 1043 954 1087 1174 1240 1294 1370 664 723 760 787 810 840
$180,000 $200,000 920 985 1025 1054 1077 1109 1005 1144 1236 1306 1363 1443 701 763 802 832 855 887
$200,000 $225,000 977 1046 1088 1119 1144 1177 1057 1204 1301 1374 1435 1518 739 805 847 878 902 936
$225,000 $250,000 1038 1111 1156 1189 1216 1251 1113 1268 1370 1448 1511 1599 781 851 895 927 953 989
$250,000 $275,000 1096 1173 1221 1256 1284 1322 1166 1329 1435 1517 1583 1676 820 893 939 974 1001 1039
$275,000 $300,000 1152 1233 1284 1320 1350 1389 1216 1386 1497 1582 1652 1748 858 934 982 1018 1047 1086
$300,000 or more 1490 1595 1660 1708 1746 1798 1513 1724 1863 1969 2056 2176 1079 1176 1237 1282 1318 1368
Income Hawaii 1,6 4.0000% Idaho 1 6.0000% Illinois 2 6.2500%
$0 $20,000 275 312 336 355 370 390 379 455 507 548 582 630 273 313 340 361 378 402
$20,000 $30,000 412 468 505 532 555 586 537 643 716 774 822 890 402 461 501 531 556 591
$30,000 $40,000 483 549 592 625 652 688 615 737 821 887 942 1020 469 537 583 618 647 688
$40,000 $50,000 544 619 668 705 735 776 682 817 909 982 1043 1129 525 602 653 693 725 771
$50,000 $60,000 599 682 735 776 809 855 740 886 986 1065 1131 1225 575 659 715 759 794 844
$60,000 $70,000 649 738 796 840 876 925 792 948 1055 1139 1210 1310 620 711 771 818 856 910
$70,000 $80,000 694 790 852 899 938 991 839 1004 1118 1207 1282 1387 661 758 822 872 913 970
$80,000 $90,000 736 838 904 954 995 1051 883 1056 1176 1269 1348 1459 700 802 870 922 966 1026
$90,000 $100,000 776 883 953 1006 1049 1108 923 1105 1229 1327 1409 1525 735 843 914 969 1015 1079
$100,000 $120,000 829 943 1018 1074 1120 1184 977 1169 1300 1404 1490 1613 783 897 973 1032 1080 1148
$120,000 $140,000 897 1022 1102 1164 1214 1282 1046 1251 1391 1502 1594 1725 844 967 1049 1113 1165 1238
$140,000 $160,000 961 1095 1181 1247 1300 1374 1109 1326 1475 1592 1690 1828 901 1032 1120 1187 1243 1321
$160,000 $180,000 1020 1162 1254 1323 1380 1458 1167 1395 1551 1674 1777 1923 953 1092 1185 1256 1315 1397
$180,000 $200,000 1076 1225 1322 1396 1456 1538 1221 1459 1623 1751 1859 2011 1002 1148 1246 1321 1383 1469
$200,000 $225,000 1134 1291 1393 1471 1534 1621 1277 1526 1697 1831 1943 2102 1053 1207 1309 1388 1453 1544
$225,000 $250,000 1196 1362 1470 1552 1618 1710 1336 1596 1775 1916 2033 2199 1108 1269 1376 1459 1528 1623
$250,000 $275,000 1254 1428 1542 1628 1698 1794 1391 1662 1848 1995 2117 2290 1159 1327 1440 1527 1598 1698
$275,000 $300,000 1310 1492 1610 1700 1773 1874 1444 1725 1918 2069 2196 2376 1207 1383 1500 1591 1665 1769
$300,000 or more 1639 1868 2016 2129 2221 2347 1749 2088 2320 2503 2656 2872 1493 1710 1854 1966 2058 2186
  Indiana 4 7.0000% Iowa 1 6.0000% Kansas 1 6.5000%
$0 $20,000 318 365 396 420 439 466 270 301 322 337 350 366 423 515 579 630 672 732
$20,000 $30,000 462 531 576 611 639 678 410 459 490 514 533 559 588 716 804 874 933 1017
$30,000 $40,000 535 615 668 708 741 787 484 542 579 607 630 661 669 815 916 995 1062 1157
$40,000 $50,000 598 687 746 791 828 879 549 614 656 688 714 749 737 897 1008 1096 1170 1274
$50,000 $60,000 653 751 815 864 905 961 606 679 726 761 789 828 796 969 1090 1184 1264 1377
$60,000 $70,000 702 808 877 930 973 1034 658 737 788 826 857 899 848 1033 1161 1262 1347 1468
$70,000 $80,000 747 860 934 990 1036 1101 707 792 846 887 920 966 896 1091 1227 1333 1423 1550
$80,000 $90,000 789 908 986 1046 1095 1163 752 842 900 944 979 1028 940 1145 1287 1398 1492 1626
$90,000 $100,000 828 953 1035 1098 1149 1220 794 890 951 997 1035 1086 980 1194 1342 1459 1557 1696
$100,000 $120,000 880 1013 1100 1167 1221 1297 851 953 1019 1069 1109 1164 1034 1259 1415 1538 1642 1789
$120,000 $140,000 947 1090 1184 1256 1314 1396 925 1036 1108 1162 1206 1265 1102 1342 1509 1640 1750 1907
$140,000 $160,000 1008 1161 1261 1338 1401 1488 994 1114 1191 1249 1296 1360 1165 1419 1595 1733 1850 2015
$160,000 $180,000 1065 1226 1332 1413 1480 1572 1057 1186 1268 1330 1380 1448 1222 1488 1673 1818 1940 2114
$180,000 $200,000 1118 1288 1399 1484 1554 1651 1118 1254 1341 1406 1459 1531 1275 1553 1746 1897 2025 2206
$200,000 $225,000 1174 1351 1468 1558 1631 1733 1181 1325 1417 1486 1542 1618 1330 1620 1821 1979 2112 2301
$225,000 $250,000 1232 1419 1542 1636 1713 1820 1249 1401 1498 1571 1631 1712 1388 1691 1900 2066 2204 2402
$250,000 $275,000 1288 1483 1611 1710 1790 1902 1313 1473 1575 1652 1715 1800 1442 1757 1974 2146 2290 2495
$275,000 $300,000 1340 1543 1677 1780 1863 1980 1375 1542 1649 1730 1795 1885 1493 1819 2045 2222 2372 2584
$300,000 or more 1647 1897 2062 2189 2292 2435 1741 1954 2090 2193 2276 2389 1788 2178 2448 2661 2840 3094
Income Kentucky 4 6.0000% Louisiana 2 4.4500% Maine 4 5.5000%
$0 $20,000 251 274 288 298 307 318 201 228 245 259 270 285 210 237 256 270 281 297
$20,000 $30,000 395 430 453 470 483 502 297 337 363 383 399 421 303 343 369 390 406 429
$30,000 $40,000 472 515 542 562 578 601 347 393 424 447 465 492 351 397 427 450 469 496
$40,000 $50,000 539 589 620 643 662 687 389 441 475 501 522 552 391 442 476 502 523 553
$50,000 $60,000 600 655 690 716 737 765 427 484 521 550 573 605 426 482 519 548 571 603
$60,000 $70,000 656 716 754 782 805 836 460 522 563 593 618 653 458 518 558 588 613 647
$70,000 $80,000 707 772 814 844 869 902 491 557 601 633 660 697 487 551 593 625 652 688
$80,000 $90,000 755 825 869 902 928 964 520 590 636 670 699 738 514 582 626 660 688 726
$90,000 $100,000 801 875 922 957 985 1023 547 621 669 705 735 777 539 610 656 692 721 761
$100,000 $120,000 862 942 993 1030 1060 1101 583 661 712 751 783 827 572 647 697 734 765 808
$120,000 $140,000 942 1030 1085 1126 1159 1204 629 714 769 811 846 893 615 696 749 789 822 868
$140,000 $160,000 1018 1112 1172 1217 1252 1301 672 762 821 867 903 954 655 740 797 840 875 924
$160,000 $180,000 1087 1189 1253 1300 1339 1391 711 807 870 917 956 1010 691 781 840 886 923 975
$180,000 $200,000 1154 1262 1330 1380 1421 1476 748 849 915 965 1006 1063 725 819 882 929 968 1022
$200,000 $225,000 1223 1338 1410 1464 1507 1566 787 893 962 1015 1058 1118 760 859 924 974 1015 1072
$225,000 $250,000 1298 1420 1497 1554 1600 1662 828 940 1013 1068 1114 1177 797 901 970 1022 1065 1124
$250,000 $275,000 1369 1498 1579 1639 1688 1754 867 984 1060 1118 1166 1232 832 941 1013 1067 1112 1174
$275,000 $300,000 1438 1572 1658 1721 1772 1841 904 1026 1105 1166 1216 1285 866 979 1053 1110 1156 1221
$300,000 or more 1847 2022 2132 2214 2280 2369 1120 1271 1371 1446 1508 1593 1060 1198 1289 1358 1415 1494
Income Maryland 4 6.0000% Massachusetts 4 6.2500% Michigan 4 6.0000%
$0 $20,000 245 284 310 330 347 370 241 271 291 306 319 336 253 287 309 326 339 359
$20,000 $30,000 355 411 448 477 501 535 349 393 422 443 461 486 374 424 457 482 502 531
$30,000 $40,000 411 475 518 552 579 618 404 455 488 513 533 562 436 495 533 562 586 619
$40,000 $50,000 459 530 578 615 646 689 451 507 544 572 595 626 489 555 598 631 658 695
$50,000 $60,000 500 578 630 671 704 751 492 553 594 624 649 683 537 609 656 692 721 762
$60,000 $70,000 538 621 677 720 756 807 529 595 638 671 697 734 579 657 708 747 778 822
$70,000 $80,000 572 660 720 766 804 858 563 633 678 713 742 781 618 701 755 797 831 878
$80,000 $90,000 604 697 759 808 848 905 594 668 716 753 783 824 654 742 800 843 879 929
$90,000 $100,000 633 731 796 847 890 949 623 700 751 789 821 864 688 780 841 887 925 977
$100,000 $120,000 672 776 845 899 944 1007 661 744 797 838 871 917 733 831 896 945 985 1041
$120,000 $140,000 723 834 909 966 1015 1082 711 799 857 901 937 986 791 897 967 1020 1064 1124
$140,000 $160,000 769 887 967 1028 1079 1151 757 851 912 959 997 1049 845 958 1033 1090 1136 1200
$160,000 $180,000 812 936 1020 1085 1139 1214 799 898 963 1012 1052 1107 895 1015 1093 1154 1203 1271
$180,000 $200,000 852 982 1070 1138 1195 1274 839 942 1010 1062 1104 1162 941 1068 1150 1214 1266 1337
$200,000 $225,000 893 1030 1122 1194 1253 1336 879 988 1059 1113 1157 1218 990 1123 1210 1276 1331 1406
$225,000 $250,000 938 1081 1178 1252 1314 1401 923 1037 1112 1168 1215 1279 1042 1181 1273 1343 1400 1480
$250,000 $275,000 979 1129 1229 1307 1372 1463 964 1083 1161 1220 1268 1335 1090 1237 1333 1406 1466 1549
$275,000 $300,000 1018 1174 1279 1360 1427 1521 1003 1127 1207 1269 1319 1389 1137 1289 1389 1466 1528 1615
$300,000 or more 1248 1438 1566 1665 1747 1862 1229 1381 1480 1555 1616 1701 1409 1598 1722 1817 1894 2002
Income Minnesota 1 6.8750% Mississippi 2 7.0000% Missouri 2 4.2250%
$0 $20,000 259 283 298 309 318 330 462 556 620 671 713 772 195 226 246 262 275 293
$20,000 $30,000 402 439 462 480 493 512 650 782 872 943 1002 1086 287 332 362 385 404 431
$30,000 $40,000 479 523 551 571 588 610 743 894 998 1079 1146 1242 334 386 421 448 470 501
$40,000 $50,000 546 597 628 652 670 696 821 988 1103 1192 1267 1373 374 432 471 502 527 562
$50,000 $60,000 607 663 698 724 745 773 890 1071 1195 1292 1373 1488 409 473 516 549 577 615
$60,000 $70,000 662 723 761 790 813 843 951 1145 1277 1381 1468 1590 441 510 556 592 622 663
$70,000 $80,000 713 779 821 851 876 909 1006 1211 1352 1462 1553 1683 470 544 593 631 663 706
$80,000 $90,000 762 832 876 909 935 970 1057 1273 1420 1536 1632 1768 497 575 627 668 701 747
$90,000 $100,000 807 881 928 963 991 1028 1105 1330 1484 1605 1706 1848 523 604 659 701 736 785
$100,000 $120,000 868 948 998 1036 1065 1106 1167 1405 1568 1696 1802 1953 556 643 701 746 784 835
$120,000 $140,000 948 1035 1090 1131 1164 1208 1247 1502 1676 1812 1926 2087 600 693 756 805 845 901
$140,000 $160,000 1023 1117 1177 1221 1256 1304 1321 1591 1775 1919 2040 2211 640 740 807 859 901 961
$160,000 $180,000 1092 1193 1257 1304 1341 1392 1388 1671 1865 2017 2144 2323 677 782 853 908 953 1016
$180,000 $200,000 1159 1266 1333 1383 1423 1477 1451 1747 1950 2109 2241 2428 711 823 897 955 1002 1068
$200,000 $225,000 1228 1342 1413 1466 1508 1566 1515 1825 2037 2203 2341 2537 747 864 942 1003 1053 1122
$225,000 $250,000 1303 1424 1499 1555 1600 1661 1584 1908 2129 2303 2448 2652 786 909 991 1054 1107 1180
$250,000 $275,000 1374 1501 1581 1640 1688 1752 1648 1985 2216 2396 2547 2760 822 950 1036 1103 1158 1234
$275,000 $300,000 1442 1576 1660 1722 1771 1839 1709 2059 2298 2485 2641 2862 856 990 1080 1149 1206 1286
$300,000 or more 1852 2024 2132 2212 2276 2363 2060 2482 2770 2996 3185 3451 1057 1223 1333 1419 1489 1588
  Nebraska 1 5.5000% Nevada 5 6.8500% New Jersey 4 6.6250%
$0 $20,000 256 291 314 332 346 366 295 334 360 380 396 418 246 264 276 285 292 301
$20,000 $30,000 376 428 462 488 509 538 433 491 529 558 581 614 388 418 437 451 462 477
$30,000 $40,000 438 499 538 569 593 627 504 572 616 649 677 715 465 501 524 540 554 572
$40,000 $50,000 490 559 603 637 665 703 565 640 690 727 758 801 532 574 600 619 634 655
$50,000 $60,000 537 612 661 698 729 771 619 701 755 796 830 877 593 640 669 690 708 731
$60,000 $70,000 579 660 713 753 786 831 667 756 814 858 895 945 649 700 732 756 774 800
$70,000 $80,000 617 704 760 803 838 887 711 806 868 915 954 1007 701 756 791 816 836 864
$80,000 $90,000 653 745 805 850 887 938 752 852 918 968 1009 1065 750 809 846 873 895 924
$90,000 $100,000 686 783 846 894 933 986 790 895 964 1017 1060 1120 796 859 898 927 950 981
$100,000 $120,000 730 833 901 951 993 1051 841 953 1026 1082 1128 1191 858 926 968 999 1024 1058
$120,000 $140,000 788 899 971 1027 1071 1133 907 1027 1106 1167 1216 1284 939 1013 1060 1094 1122 1159
$140,000 $160,000 841 960 1037 1096 1144 1210 967 1096 1180 1245 1298 1371 1015 1096 1146 1183 1213 1253
$160,000 $180,000 890 1016 1098 1160 1211 1281 1023 1159 1249 1317 1372 1450 1086 1173 1227 1267 1298 1341
$180,000 $200,000 936 1068 1155 1220 1274 1348 1076 1219 1313 1384 1443 1524 1154 1246 1303 1346 1380 1425
$200,000 $225,000 983 1123 1214 1283 1339 1417 1130 1280 1379 1454 1516 1601 1225 1323 1384 1429 1465 1513
$225,000 $250,000 1034 1181 1277 1349 1409 1491 1188 1346 1450 1529 1594 1684 1302 1406 1471 1519 1557 1608
$250,000 $275,000 1082 1236 1336 1412 1474 1560 1243 1408 1517 1599 1667 1761 1374 1484 1553 1604 1644 1699
$275,000 $300,000 1128 1288 1393 1472 1537 1626 1295 1467 1580 1666 1737 1835 1444 1560 1632 1685 1728 1786
$300,000 or more 1396 1595 1725 1823 1904 2015 1599 1812 1952 2058 2145 2266 1866 2016 2110 2179 2235 2309
Income New Mexico 1 5.1250% New York 2 4.0000% North Carolina 2 4.7500%
$0 $20,000 260 285 301 313 322 335 151 156 159 162 164 166 248 290 319 341 359 385
$20,000 $30,000 400 438 462 480 495 514 243 252 257 261 264 268 358 419 460 492 519 556
$30,000 $40,000 474 519 548 569 586 610 294 305 311 315 319 323 414 485 532 569 600 643
$40,000 $50,000 538 590 622 647 666 693 340 351 358 363 367 373 461 540 593 635 669 717
$50,000 $60,000 595 653 689 716 738 767 381 394 402 407 412 418 503 589 647 692 729 782
$60,000 $70,000 648 710 750 779 803 834 419 433 441 448 453 459 541 633 695 744 784 840
$70,000 $80,000 696 764 806 837 863 897 454 469 479 485 491 498 575 673 739 791 833 893
$80,000 $90,000 742 813 858 892 919 955 487 504 514 521 527 534 606 710 780 834 879 942
$90,000 $100,000 784 860 908 943 972 1010 519 537 547 555 561 569 636 745 818 875 922 988
$100,000 $120,000 841 923 974 1012 1043 1084 562 581 592 600 607 615 675 790 868 928 978 1048
$120,000 $140,000 916 1005 1060 1102 1135 1180 618 639 651 660 667 677 725 849 933 997 1051 1126
$140,000 $160,000 986 1081 1141 1186 1222 1270 671 694 707 717 725 735 772 903 992 1061 1118 1198
$160,000 $180,000 1050 1152 1216 1264 1302 1354 721 745 760 770 778 789 814 953 1047 1120 1180 1264
$180,000 $200,000 1112 1219 1287 1338 1378 1433 769 794 810 821 830 841 854 1000 1098 1175 1238 1326
$200,000 $225,000 1176 1290 1361 1415 1457 1515 819 846 862 874 884 896 895 1048 1151 1231 1298 1391
$225,000 $250,000 1245 1365 1441 1498 1543 1604 873 902 919 932 942 955 939 1100 1208 1292 1361 1459
$250,000 $275,000 1310 1437 1517 1576 1624 1688 925 955 974 987 998 1012 981 1148 1261 1349 1421 1523
$275,000 $300,000 1372 1505 1589 1651 1701 1769 975 1007 1026 1040 1051 1066 1020 1194 1311 1402 1478 1584
$300,000 or more 1746 1915 2022 2101 2164 2251 1279 1321 1346 1364 1378 1397 1248 1461 1605 1716 1809 1938
Income North Dakota 1 5.0000% Ohio 1 5.7500% Oklahoma 1 4.5000%
$0 $20,000 216 249 271 288 303 323 246 271 287 299 309 322 281 336 374 404 430 465
$20,000 $30,000 314 362 395 420 440 469 379 418 443 462 477 497 399 477 531 573 609 659
$30,000 $40,000 364 420 458 486 510 544 450 496 526 548 566 591 458 548 609 658 699 756
$40,000 $50,000 407 469 511 543 570 607 511 564 598 623 644 672 508 607 675 729 774 838
$50,000 $60,000 445 513 558 594 623 664 566 625 663 691 714 745 552 659 733 792 840 910
$60,000 $70,000 479 552 601 638 670 714 616 681 722 752 777 811 591 706 785 847 900 973
$70,000 $80,000 510 587 639 680 713 760 663 732 776 809 836 872 627 748 832 898 953 1032
$80,000 $90,000 538 620 675 718 753 802 706 780 827 862 891 929 659 787 876 945 1003 1085
$90,000 $100,000 565 651 709 753 790 842 747 825 875 912 942 983 690 824 916 988 1049 1135
$100,000 $120,000 600 692 753 800 840 894 801 885 939 979 1011 1055 730 872 969 1046 1110 1201
$120,000 $140,000 646 744 810 861 903 962 872 964 1022 1066 1102 1150 782 934 1038 1120 1188 1285
$140,000 $160,000 689 793 863 917 962 1025 939 1038 1101 1148 1186 1238 830 990 1101 1188 1260 1363
$160,000 $180,000 727 838 912 969 1016 1083 1000 1106 1173 1223 1264 1319 874 1042 1158 1250 1326 1434
$180,000 $200,000 764 880 957 1017 1067 1137 1059 1171 1242 1295 1338 1397 915 1091 1212 1308 1388 1501
$200,000 $225,000 802 923 1004 1068 1120 1193 1120 1238 1314 1370 1416 1478 957 1141 1268 1368 1451 1569
$225,000 $250,000 842 969 1055 1121 1176 1253 1185 1311 1391 1451 1499 1565 1002 1195 1327 1431 1519 1642
$250,000 $275,000 880 1013 1102 1171 1228 1309 1247 1379 1464 1527 1578 1647 1044 1245 1383 1491 1582 1711
$275,000 $300,000 916 1054 1147 1219 1278 1362 1306 1445 1534 1600 1653 1726 1084 1292 1435 1548 1642 1775
$300,000 or more 1126 1295 1409 1498 1571 1673 1661 1838 1951 2035 2104 2197 1315 1566 1739 1875 1989 2150
Income Pennsylvania 1 6.0000% Rhode Island 4 7.0000% South Carolina 2 6.0000%
$0 $20,000 211 229 241 249 255 265 293 335 362 382 399 422 274 314 340 359 375 398
$20,000 $30,000 329 358 375 389 399 413 419 479 518 548 572 605 396 453 491 519 543 575
$30,000 $40,000 393 426 448 463 476 493 483 552 597 631 659 697 457 524 567 600 627 665
$40,000 $50,000 448 486 511 529 543 563 537 613 663 701 732 775 510 584 632 669 699 741
$50,000 $60,000 497 540 568 588 604 626 584 667 722 763 797 844 556 637 690 730 763 809
$60,000 $70,000 542 590 619 641 659 683 626 716 774 818 855 905 597 684 741 784 820 869
$70,000 $80,000 584 635 667 691 710 736 665 760 822 869 908 961 635 727 788 834 872 924
$80,000 $90,000 624 678 713 738 758 786 700 800 866 915 956 1012 670 767 831 880 920 975
$90,000 $100,000 661 719 755 782 804 833 733 838 907 959 1002 1060 702 804 871 923 964 1022
$100,000 $120,000 710 773 812 841 864 896 777 888 961 1016 1061 1124 745 854 925 979 1024 1085
$120,000 $140,000 776 844 887 919 944 979 834 953 1031 1090 1139 1206 800 917 994 1052 1100 1166
$140,000 $160,000 837 910 957 991 1019 1056 886 1012 1095 1158 1210 1281 852 976 1058 1120 1171 1241
$160,000 $180,000 893 972 1022 1058 1088 1128 933 1067 1154 1220 1275 1350 898 1030 1116 1182 1235 1310
$180,000 $200,000 947 1031 1083 1123 1154 1196 978 1118 1209 1279 1336 1415 943 1080 1171 1240 1296 1374
$200,000 $225,000 1003 1092 1148 1190 1223 1268 1024 1170 1266 1339 1399 1482 988 1133 1228 1300 1359 1441
$225,000 $250,000 1064 1158 1218 1262 1297 1345 1073 1226 1327 1404 1466 1553 1037 1189 1288 1364 1426 1512
$250,000 $275,000 1121 1221 1284 1330 1368 1418 1118 1279 1384 1464 1529 1619 1082 1241 1345 1424 1489 1578
$275,000 $300,000 1177 1281 1347 1396 1435 1488 1162 1329 1438 1521 1589 1683 1125 1290 1399 1481 1548 1642
$300,000 or more 1508 1643 1728 1791 1841 1910 1415 1618 1751 1853 1935 2050 1377 1580 1712 1814 1896 2011
  South Dakota 1 4.5000% Tennessee 2 7.0000% Texas 1 6.2500%
$0 $20,000 291 338 370 394 414 442 389 458 504 540 570 612 268 301 321 337 349 367
$20,000 $30,000 430 501 548 584 614 655 561 660 727 780 823 884 410 460 492 516 535 562
$30,000 $40,000 501 584 640 682 717 766 649 763 841 901 951 1021 486 545 582 611 634 666
$40,000 $50,000 563 656 718 766 805 860 723 850 936 1004 1059 1137 551 618 661 693 720 756
$50,000 $60,000 617 720 788 840 883 944 788 927 1021 1094 1155 1240 609 684 732 768 797 837
$60,000 $70,000 666 777 851 907 954 1019 846 996 1097 1175 1240 1332 663 744 796 835 867 910
$70,000 $80,000 711 830 908 969 1019 1088 900 1058 1166 1249 1318 1416 712 799 855 897 931 978
$80,000 $90,000 753 878 962 1026 1079 1152 949 1116 1229 1317 1390 1493 758 851 911 956 992 1042
$90,000 $100,000 792 924 1012 1079 1135 1212 995 1170 1289 1381 1458 1565 801 900 963 1010 1049 1102
$100,000 $120,000 844 985 1078 1150 1210 1292 1056 1242 1368 1465 1547 1661 859 965 1033 1084 1125 1182
$120,000 $140,000 911 1063 1165 1243 1307 1396 1134 1334 1469 1574 1661 1784 935 1050 1124 1180 1225 1287
$140,000 $160,000 973 1136 1245 1328 1397 1492 1206 1419 1563 1674 1767 1897 1006 1130 1210 1270 1318 1385
$160,000 $180,000 1031 1204 1318 1407 1479 1581 1273 1497 1648 1766 1864 2002 1071 1204 1289 1353 1405 1476
$180,000 $200,000 1085 1267 1388 1481 1557 1664 1335 1570 1729 1852 1955 2099 1134 1274 1364 1432 1487 1562
$200,000 $225,000 1141 1333 1460 1558 1638 1751 1399 1646 1812 1942 2049 2200 1199 1347 1442 1514 1572 1652
$225,000 $250,000 1201 1403 1537 1640 1725 1843 1468 1726 1901 2037 2149 2308 1269 1426 1527 1603 1664 1749
$250,000 $275,000 1257 1469 1609 1717 1806 1930 1532 1802 1984 2126 2243 2409 1335 1500 1607 1687 1752 1841
$275,000 $300,000 1311 1532 1678 1791 1884 2013 1593 1873 2063 2210 2333 2505 1398 1572 1683 1767 1835 1929
$300,000 or more 1628 1902 2085 2225 2341 2502 1948 2291 2523 2703 2852 3063 1777 1999 2141 2248 2335 2454
Income Utah 2 4.8500% Vermont 1 6.0000% Virginia 2 4.3000%
$0 $20,000 271 318 349 373 394 422 203 222 234 243 250 260 199 232 254 271 285 305
$20,000 $30,000 393 460 506 541 570 611 290 318 335 348 359 373 290 338 371 396 416 446
$30,000 $40,000 454 532 585 626 660 707 334 366 387 401 413 430 337 393 430 459 483 517
$40,000 $50,000 507 594 652 698 736 788 372 407 430 446 460 478 377 439 481 513 540 578
$50,000 $60,000 553 648 712 762 803 860 405 443 468 486 500 520 412 480 526 561 591 632
$60,000 $70,000 594 696 765 818 863 925 434 476 502 521 537 558 444 517 566 604 636 680
$70,000 $80,000 632 741 814 871 918 983 461 505 533 553 570 592 472 550 603 644 677 725
$80,000 $90,000 667 782 859 919 968 1038 486 532 561 583 601 624 499 582 637 680 716 766
$90,000 $100,000 700 820 901 964 1016 1089 509 557 588 611 629 654 524 611 669 714 751 804
$100,000 $120,000 743 870 956 1023 1078 1156 539 591 623 648 667 693 557 649 711 759 799 855
$120,000 $140,000 798 936 1028 1100 1159 1242 579 634 669 695 716 744 600 699 766 817 860 920
$140,000 $160,000 850 996 1094 1171 1234 1322 615 674 711 738 760 790 640 745 816 871 917 981
$160,000 $180,000 897 1051 1155 1235 1302 1396 648 710 749 778 801 833 676 787 862 921 969 1036
$180,000 $200,000 941 1103 1212 1296 1366 1464 679 744 785 815 840 873 710 827 906 967 1018 1089
$200,000 $225,000 987 1157 1271 1359 1433 1536 711 779 822 854 880 914 746 868 951 1015 1068 1143
$225,000 $250,000 1036 1214 1334 1427 1504 1612 745 817 862 895 922 958 783 912 999 1066 1122 1200
$250,000 $275,000 1082 1267 1393 1490 1570 1683 777 852 899 934 962 1000 819 954 1044 1115 1173 1255
$275,000 $300,000 1125 1318 1449 1550 1633 1751 808 885 934 970 999 1039 853 993 1087 1160 1221 1306
$300,000 or more 1379 1615 1775 1899 2001 2145 984 1079 1138 1183 1218 1266 1050 1222 1338 1428 1503 1608
Income Washington 1 6.5000% West Virginia 1 6.0000% Wisconsin 1 5.0000%
$0 $20,000 281 313 334 349 362 379 250 278 297 310 321 337 218 243 260 272 281 295
$20,000 $30,000 433 483 515 540 559 586 391 437 466 487 505 529 334 372 397 416 431 451
$30,000 $40,000 514 573 612 641 664 697 468 522 557 583 604 633 395 441 470 492 510 534
$40,000 $50,000 584 652 696 729 756 792 535 598 637 667 692 725 448 500 533 559 579 607
$50,000 $60,000 647 723 771 808 838 879 596 666 710 744 771 808 495 553 590 618 641 672
$60,000 $70,000 704 787 840 880 912 957 652 728 777 813 843 883 538 602 642 672 697 730
$70,000 $80,000 757 846 903 946 981 1029 703 786 839 878 910 954 578 646 690 722 749 785
$80,000 $90,000 806 901 962 1008 1046 1097 752 840 897 939 973 1020 616 688 734 769 797 836
$90,000 $100,000 853 953 1018 1067 1106 1161 798 892 952 997 1033 1083 651 727 776 813 843 884
$100,000 $120,000 915 1023 1093 1145 1188 1246 859 961 1025 1074 1113 1167 698 780 833 872 904 948
$120,000 $140,000 996 1114 1190 1247 1294 1357 941 1052 1123 1176 1219 1278 759 849 906 949 984 1032
$140,000 $160,000 1072 1199 1281 1343 1393 1462 1017 1137 1214 1272 1318 1382 817 913 975 1021 1059 1110
$160,000 $180,000 1143 1278 1366 1431 1485 1558 1088 1217 1299 1361 1411 1479 870 973 1038 1088 1128 1183
$180,000 $200,000 1210 1353 1446 1515 1572 1650 1156 1292 1380 1446 1499 1572 920 1029 1099 1151 1193 1251
$200,000 $225,000 1279 1431 1529 1603 1663 1745 1227 1372 1465 1535 1592 1669 973 1088 1162 1217 1262 1323
$225,000 $250,000 1354 1515 1619 1698 1761 1848 1303 1458 1557 1631 1692 1774 1030 1152 1230 1288 1336 1401
$250,000 $275,000 1425 1595 1704 1787 1854 1946 1376 1540 1644 1723 1787 1874 1083 1212 1294 1356 1406 1474
$275,000 $300,000 1493 1671 1786 1872 1942 2039 1446 1618 1728 1811 1878 1969 1134 1269 1355 1420 1472 1544
$300,000 or more 1898 2125 2272 2383 2473 2596 1870 2093 2236 2343 2430 2549 1441 1612 1722 1805 1872 1963
Income Wyoming 1 4.0000% 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 4.60% 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.

$0 $20,000 181 197 207 215 221 229
$20,000 $30,000 273 298 313 324 334 346
$30,000 $40,000 321 350 368 382 393 407
$40,000 $50,000 363 395 416 431 444 460
$50,000 $60,000 400 436 459 475 489 507
$60,000 $70,000 433 472 497 515 530 550
$70,000 $80,000 464 506 532 552 568 589
$80,000 $90,000 493 537 565 586 603 626
$90,000 $100,000 520 567 596 618 636 660
$100,000 $120,000 555 606 637 661 680 705
$120,000 $140,000 602 657 691 717 737 765
$140,000 $160,000 645 704 741 768 790 820
$160,000 $180,000 686 748 787 816 839 871
$180,000 $200,000 723 789 830 861 886 919
$200,000 $225,000 763 832 876 908 934 970
$225,000 $250,000 805 878 924 959 986 1023
$250,000 $275,000 845 922 970 1006 1035 1074
$275,000 $300,000 883 963 1014 1051 1082 1123
$300,000 or more 1107 1209 1272 1320 1358 1409
 

Which Optional Local Sales Tax Table Should I Use?

IF you live in the state of… AND you live in… THEN use Local Table…
Alaska Juneau, Kenai, Ketchikan, Kodiak, Sitka, Wasilla or any locality that imposes a local sales tax C
Arizona Mesa, Phoenix, Tucson A
Chandler, Gilbert, Glendale, Peoria, Scottsdale, Tempe, Yuma or any other locality that imposes a local sales tax B
Arkansas Any locality that imposes a local sales tax C
Colorado Adams County, Arapahoe County, Aurora, 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 A
Arvada, Boulder, Fort Collins, Greeley, Jefferson County, Lakewood, Longmont, Thornton or Westminster B
Georgia Dekalb County (excluding Atlanta) B
Any locality that imposes a local sales tax C
Illinois Arlington Heights, Bloomington, Champaign, Chicago, Cicero, Decatur, Evanston, Palatine, Peoria, Schaumburg, Skokie, Springfield or any other locality that imposes a local sales tax A
Aurora, Elgin, Joliet, Waukegan B
Louisiana East Baton Rouge Parish, Jefferson Parish B
Ascension Parish, Bossier Parish, Caddo Parish, Calcasieu Parish, Iberia Parish, Lafayette Parish, Lafourche Parish, Livingston Parish, Orleans Parish, Ouachita Parish, Rapides Parish, St. Bernard Parish, St. Landry Parish, St Tammany Parish, Tangipahoa Parish, Terrebonne Parish or any other locality that imposes a local sales tax C
Mississippi City of Jackson only A
City of Tupelo only C
Missouri Any locality that imposes a local sales tax C
New York Counties: Chautauqua, Chenango, Columbia, Delaware, Greene, Hamilton, Tioga
Cities: New York, Norwich (Chenango County)
A
Counties: Albany, Allegany, Broome, Cattaraugus, Cayuga, Chemung, Clinton, Cortland, Dutchess, 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 Yate
Cities: Auburn, Glens Falls, Gloversville, Ithaca, Johnstown, Mount Vernon, New Rochelle, Olean, Oneida (Madison County), Oswego, Rome, Salamanca, Saratoga Springs, Utica, White Plains, Yonkers
B
Any other locality that imposes a local sales tax D*
North Carolina Any locality that imposes a local sales tax A
South Carolina Aiken County, Anderson County, Greenwood County, Horry County, Lexington County, Myrtle Beach, Newberry County, Orangeburg County, Spartanburg County and York County A
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, Hampton County, Jasper County, Kershaw County, Lancaster County, Laurens County, Lee County, Marion County, Marlboro County, McCormick County, Saluda County, Sumter County and Williamsburg County B
Abbeville County, Beaufort County, Berkeley County, Clarendon County, Dorchester County, Fairfield County, Pickens County, Richland County, Union County or any other locality that imposes a local sales tax C
Tennessee Any locality that imposes a local sales tax C
Utah Any locality that imposes a local sales tax A
Virginia Any locality that imposes a local sales tax B
* Note: Local Table D is just 25% of the NY State table.
 

2021 Optional Local Sales Tax Tables

Income Family Size Family Size Family Size Family Size
At least But less than 1 2 3 4 5 Over 5 1 2 3 4 5 Over 5 1 2 3 4 5 Over 5 1 2 3 4 5 Over 5
Local Table A Local Table B Local Table C Local Table D
$0 $20,000 42 45 48 49 50 52 53 61 65 69 72 76 65 75 82 87 91 97 38 39 40 41 41 42
20,000 30,000 64 69 72 75 76 79 78 89 96 101 106 112 94 109 118 126 132 140 61 63 64 65 66 67
30,000 40,000 75 81 85 88 90 93 90 103 111 118 123 130 109 126 137 146 153 163 74 76 78 79 80 81
40,000 50,000 85 92 96 99 102 105 101 115 125 132 138 146 122 141 153 163 171 182 85 88 90 91 92 93
50,000 60,000 94 101 106 110 113 116 111 126 136 144 151 159 133 154 167 178 186 198 95 99 101 102 103 105
60,000 70,000 102 110 115 119 122 126 119 136 147 155 162 172 143 165 180 191 200 213 105 108 110 112 113 115
70,000 80,000 109 118 123 128 131 135 127 145 157 165 173 183 152 176 192 203 213 227 114 117 120 121 123 125
80,000 90,000 116 125 131 136 139 144 134 153 165 175 183 193 161 186 202 215 225 240 122 126 129 130 132 134
90,000 100,000 122 132 138 143 147 152 141 161 174 184 192 203 169 195 212 225 236 251 130 134 137 139 140 142
100,000 120,000 131 141 148 153 157 162 150 171 185 195 204 216 179 207 225 239 251 267 141 145 148 150 152 154
120,000 140,000 142 154 161 166 170 176 161 184 199 211 220 233 193 223 242 258 270 287 155 160 163 165 167 169
140,000 160,000 152 165 173 178 183 189 172 196 212 225 234 248 205 237 258 274 288 306 168 174 177 179 181 184
160,000 180,000 162 175 183 189 194 201 182 208 225 237 248 262 217 250 273 290 304 323 180 186 190 193 195 197
180,000 200,000 171 185 194 200 205 212 191 218 236 249 260 276 228 263 286 304 319 339 192 199 203 205 208 210
200,000 225,000 180 195 204 211 217 224 201 229 248 262 274 290 239 276 300 319 335 356 205 212 216 219 221 224
225,000 250,000 190 206 216 223 229 237 211 241 260 275 288 304 251 290 315 335 351 374 218 226 230 233 236 239
250,000 275,000 200 216 227 234 240 248 221 252 272 288 301 318 262 302 329 350 367 390 231 239 244 247 250 253
275,000 300,000 209 226 237 245 251 260 230 262 284 300 313 331 272 315 343 364 382 406 244 252 257 260 263 267
300,000 or more 263 285 298 308 316 327 283 323 350 370 386 409 334 386 421 447 469 499 320 330 337 341 345 349