2019 Instructions for Schedule A (Rev. January 2020) (2019)

2019


Itemized Deductions

Introduction

Use Schedule A (Form 1040 or 1040-SR) 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 2019, see Pub. 504 to figure the portion of joint expenses that you can claim as itemized deductions.

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Don'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 or 1040-SR) and its instructions, such as legislation enacted after they were published, go to IRS.gov/ScheduleA.

What's New

Mortgage insurance premiums.

Recent legislation extended to 2019 (and retroactively to 2018) the deduction for mortgage insurance premiums. See Line 8d, later, for more information. If you are eligible for this deduction in 2019, you can claim it on your 2019 return.

If you are eligible to claim this deduction for tax year 2018, you will need to file an amended return, Form 1040-X, to do so. See IRS.gov/Form1040X for more information about amending a tax return.

Qualified contributions.

Recent legislation extended to 2019 (and retroactively to 2018) the temporary increase in the limitation on qualified contributions. See Line 11, later, and Pub. 526 for more information. If you are eligible to deduct a qualified contribution in 2019, you can elect to do so on your 2019 return.

If you are eligible to deduct a qualified contribution in 2018, you will need to file an amended return, Form 1040-X, to make the election to deduct that contribution as a qualified contribution. See IRS.gov/Form1040X for more information about amending a tax return.

Charitable contribution deduction.

Generally, your charitable contribution deduction must be reduced to the extent that you receive a state or local tax credit in return for your contribution. However, you may qualify for safe harbor rules that allow the disallowed amount to be treated as a state or local tax payment. See Line 5, later, for more information.

Standard mileage rates.

The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons increased to 20 cents a mile. The 2019 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 8b.

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If you received a distribution from a health savings account or a medical savings account in 2019, 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 or 1040-SR), line 16. 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.

 

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If, during 2019, 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, insulin treatment, and whirlpool baths 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 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 20 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 2019, of the person for whom the premiums were paid. See the following chart for details.

IF the person was, at the end of 2019, age . . . THEN the most you can deduct is . . .
40 or under $ 420
41–50 $ 790
51–60 $ 1,580
61–70 $ 4,220
71 or older $ 5,270

 

Examples of Medical and Dental Payments You Can't Deduct

 

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If you were age 65 or older but not entitled to social security benefits, you can deduct premiums you voluntarily paid for Medicare 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.

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Don't forget to include insurance premiums you paid for medical and dental care. However, if you claimed the self-employed health insurance deduction on Schedule 1 (Form 1040 or 1040-SR), line 16, reduce the premiums by the amount on line 16.

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If, during 2019, 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 2019 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 $4,200 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 2019 return.

 

Example.

You provided over half of your mother's support but can't claim her as a dependent because she received wages of $4,200 in 2019. You can include on line 1 any medical and dental expenses you paid in 2019 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 2019 for medical or dental expenses you paid in 2019, reduce your 2019 expenses by this amount. If you received a reimbursement in 2019 for prior year medical or dental expenses, don't reduce your 2019 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 or 1040-SR), line 8. 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 limited to $10,000 ($5,000 if married filing separately). State and local taxes 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.

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

Line 5a

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

State and Local Income Taxes

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

  • State and local income taxes withheld from your salary during 2019. Your Form(s) W-2 will show these amounts. Forms W-2G, 1099-G, 1099-R, and 1099-MISC may also show state and local income taxes withheld.

  • State and local income taxes paid in 2019 for a prior year, such as taxes paid with your 2018 state or local income tax return. Don't include penalties or interest.

  • State and local estimated tax payments made during 2019, including any part of a prior year refund that you chose to have credited to your 2019 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 2019, or

  • Refund of, or credit for, prior year state and local income taxes you actually received in 2019. Instead, see the instructions forSchedule 1 (Form 1040 or 1040-SR), 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 2019 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.

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

Trade or business items.

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

Refund of general sales taxes.

If you received a refund of state or local general sales taxes in 2019 for amounts paid in 2019, reduce your actual 2019 state and local general sales taxes by this amount. If you received a refund of state or local general sales taxes in 2019 for prior year purchases, don't reduce your 2019 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 or 1040-SR), line 8. See Recoveries in Pub. 525 for details.

Optional Sales Tax Tables

Instead of using your actual expenses, you can use the 2019 Optional State Sales Tax Table and the 2019 Optional Local Sales Tax Tables at the end of these instructions to figure your state and local general sales tax deduction. You may also be able to add the state and local general sales taxes paid on certain specified items.

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

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

 

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

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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 2019, or

  • Had any nontaxable income in 2019.

 

 
 
1. Enter your state general sales taxes from the 2019 Optional State Sales Tax Table 1. $  
  Next. If, for all of 2019, 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 2019?      
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No. Enter -0-.     2. $  
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Yes. Enter your base local general sales taxes from the 2019 Optional Local Sales Tax Tables.      
3. Did your locality impose a local general sales tax in 2019? Residents of California and Nevada, see the instructions for line 3 of the worksheet.  
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No. Skip lines 3 through 5, enter -0- on line 6, and go to line 7.          
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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 2019, see the instructions for line 3 of the worksheet 3. .      
4. Did you enter -0- on line 2?          
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No. Skip lines 4 and 5 and go to line 6.          
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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?          
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No. Multiply line 2 by line 3.   6. $  
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Yes. Multiply line 1 by line 5. If you lived in more than one locality in the same state during 2019, 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 2019, enter the applicable amount, based on your 2019 income and family size, from the 2019 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 2019 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 2019 income is the amount shown on your Form 1040 or 1040-SR, line 8b, 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 2019, 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 2019 and the denominator of which is the total number of days in the year (365).

  3. If you also lived in a locality during 2019 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, 2019 (243 days), and in State B from September 1 through December 31, 2019 (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 2019 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 2019, enter the applicable amount, based on your 2019 income and family size, from the 2019 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 2019 income. See the instructions for line 1 of the worksheet to figure your 2019 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 2019, 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 2019 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, 2019 (243 days), and in Locality 2 from September 1 through December 31, 2019 (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 2019?

If you checked the "Yes" box and your local general sales tax rate changed during 2019, 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 2019 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, 2019 (273 days). The rate increased to 1.75% for the period from October 1 through December 31, 2019 (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 2019?

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 2019 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 2019 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 2019 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, 2019 (243 days), and in Locality 2 from September 1 through December 31, 2019 (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 2019, 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 2019. 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 2019, see Refund of general sales taxes, earlier.

Line 5b

State and Local Real Estate Taxes

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

Enter on line 5b the state and local taxes you paid on real estate you own that wasn't used for business, but only if the taxes are assessed uniformly at a like rate on all real property throughout the community, and the proceeds are used for general community or governmental purposes. Pub. 530 explains the deductions homeowners can take.

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

  • Foreign taxes you paid on real estate.

  • Itemized charges for services to specific property or persons (for example, a $20 monthly charge per house for trash collection, a $5 charge for every 1,000 gallons of water consumed, or a flat charge for mowing a lawn that had grown higher than permitted under a local ordinance).

  • Charges for improvements that tend to increase the value of your property (for example, an assessment to build a new sidewalk). The cost of a property improvement is added to the basis of the property. However, a charge is deductible if it is used only to maintain an existing public facility in service (for example, a charge to repair an existing sidewalk, and any interest included in that charge).

 

If your mortgage payments include your real estate taxes, you can include only the amount the mortgage company actually paid to the taxing authority in 2019.

If you sold your home in 2019, 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.

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

Prepayment of next year's property taxes.

Only taxes paid in 2019 and assessed prior to 2020 can be deducted for 2019. 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 2019 of real estate taxes you paid in 2019, reduce your deduction by the amount of the refund or rebate. If you received a refund or rebate in 2019 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 or 1040-SR), line 8, 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 2019 and assessed prior to 2020 can be deducted for 2019. 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.

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You may want to take a credit for the foreign tax instead of a deduction. See the instructions for Schedule 3 (Form 1040 or 1040-SR), 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 or 1040-SR), line 20), 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 2019 that applies to any period after 2019, you can deduct only amounts that apply for 2019.

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

Line 8

Home Mortgage Interest

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If you are a homeowner who received assistance under a State Housing Finance Agency Hardest Hit Fund program or an Emergency Homeowners' Loan program, see Pub. 530 for the amount you can deduct on line 8a or 8b.

A home mortgage is any loan that is secured by your main home or second home, regardless of how the loan is labeled. It includes first and second mortgages, home equity loans, and refinanced mortgages.

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

Check the box on line 8 if you had one or more home mortgages in 2019 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.

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

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

Limits on home mortgage interest.

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

Limit for loan proceeds not used to buy, build, or substantially improve your home.

You can only deduct home mortgage interest to the extent that the loan proceeds from your home mortgage are used to buy, build, or substantially improve the home securing the loan ("qualifying debt"). Make sure to check the box on line 8 if you had one or more home mortgages in 2019 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 or 1040-SR), line 8.

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.

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If you are claiming the mortgage interest credit (for holders of qualified mortgage credit certificates issued by state or local governmental units or agencies), subtract the amount shown on Form 8396, line 3, from the total deductible interest you paid on your home mortgage. Enter the result on line 8a.

Line 8b

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

Seller financed mortgage.

If you paid home mortgage interest to the person from whom you bought the home and that person didn’t provide you a Form 1098, write that person's name, identifying number, and address on the dotted lines next to line 8b. If the recipient of your home mortgage payment(s) is an individual, the identifying number is his or her social security number (SSN). Otherwise, it is the employer identification number (EIN). You must also let the recipient know your SSN.

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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.

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

Line 8d

Mortgage Insurance Premiums

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If you paid mortgage insurance premiums in 2018, you may be able to deduct them on your 2018 tax return as an itemized deduction, subject to certain limits. See IRS.gov/Form1040X for more information about amending a tax return.

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 2019. 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 2019.

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 2019 if the mortgage insurance contract was issued in 2019. 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 2019, 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 8b, is more than $109,000 ($54,500 if married filing separately). If the amount on Form 1040 or 1040-SR, line 8b, 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 2019 for qualified mortgage insurance for a contract issued after December 31, 2006 1. _____  
2.   Enter the amount from Form 1040 or 1040-SR, line 8b 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?        
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No.
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.        
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Yes.
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 2018.

 

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

For more details, see Pub. 550.

Gifts to Charity

You can deduct contributions or gifts you gave to organizations that are religious, charitable, educational, scientific, or literary in purpose. You can also deduct what you gave to organizations that work to prevent cruelty to children or animals. Certain whaling captains may be able to deduct expenses paid in 2019 for Native Alaskan subsistence bowhead whale hunting activities. See Pub. 526 for details.

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 statement 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.

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You must get the statement by the date you file your return or the due date (including extensions) for filing your return, whichever is earlier. Don't attach the statement 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 8b.

  2. Your gifts of capital gain property are more than 20% of the amount on Form 1040 or 1040-SR, line 8b.

  3. You gave gifts of property that increased in value or gave gifts of the use of property.

 

Amounts You Can't Deduct

 

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

  • 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 deduct this as part of the tuition and fees deduction (see Schedule 1 (Form 1040 or 1040-SR), line 21) or 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.

Qualified Contributions

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If you made a gift by cash or check in 2018 that meets certain requirements described in Pub. 526, you may be able to elect to treat that gift as a qualified contribution on your 2018 tax return. See IRS.gov/Form1040X for more information about amending a tax return.

In general, you can elect to treat gifts by cash or check as qualified contributions if:

  • The gift was paid in 2019, to certain qualified charitable organizations,

  • The gift was made for relief efforts in the disaster area of a federally declared disaster eligible for this tax relief, and

  • You obtained, from the qualified charitable organization, a written statement that the contribution was used (or is to be used) for relief efforts in those areas.

For details, including the types of charitable organizations that qualify and the descriptions of the disaster areas eligible for this tax relief, see Pub. 526.

Qualified contributions are not subject to the adjusted gross income limitation; however, certain limits may apply if your qualified contributions are more than the amount on Form 1040 or 1040-SR, line 8b, 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.

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.

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.

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.

 

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

Line 13

Carryover From Prior Year

You may have contributions that you couldn't deduct in an earlier year because they exceeded the limits on the amount you could deduct. In most cases, you have 5 years to use contributions that were limited in an earlier year. 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.

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

You can only deduct personal casualty and theft losses resulting from 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 8b.

 

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 9.

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.

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

Other Itemized Deductions

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

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

 

  • Gambling losses (gambling losses include, but aren't limited to, the cost of non-winning bingo, lottery, and raffle tickets), but only to the extent of gambling winnings reported on Schedule 1 (Form 1040 or 1040-SR), line 8.

  • 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.

 

2019 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 $20,000 261 301 327 348 366 390 261 285 301 312 322 336 327 353 370 382 392 406
$20,000 $30,000 378 433 471 500 524 558 403 438 461 478 493 512 511 551 576 596 611 632
$30,000 $40,000 439 501 544 577 605 644 478 519 545 566 583 606 610 657 687 709 728 753
$40,000 $50,000 490 559 606 643 673 716 543 589 619 642 661 687 696 749 783 809 829 858
$50,000 $60,000 536 610 661 700 733 780 602 652 685 710 731 759 774 833 870 898 921 952
$60,000 $70,000 577 656 710 752 787 837 656 709 745 772 794 825 845 908 949 980 1004 1038
$70,000 $80,000 614 698 755 800 837 889 705 762 800 829 853 886 911 979 1022 1055 1082 1118
$80,000 $90,000 649 737 797 844 883 937 751 812 852 882 908 942 972 1044 1091 1126 1154 1193
$90,000 $100,000 682 773 836 885 925 982 795 858 900 933 959 996 1030 1107 1156 1192 1222 1263
$100,000 $120,000 725 822 888 939 982 1042 853 921 965 1000 1028 1067 1108 1190 1242 1282 1313 1357
$120,000 $140,000 782 884 955 1009 1055 1119 929 1002 1050 1087 1118 1160 1210 1299 1356 1398 1433 1480
$140,000 $160,000 834 943 1017 1075 1123 1191 1001 1078 1130 1169 1202 1247 1306 1401 1462 1508 1545 1596
$160,000 $180,000 882 996 1074 1134 1185 1256 1067 1149 1203 1245 1279 1327 1395 1496 1560 1609 1649 1703
$180,000 $200,000 928 1046 1127 1191 1243 1318 1130 1216 1273 1317 1353 1403 1479 1586 1654 1705 1747 1804
$200,000 $225,000 975 1098 1183 1249 1304 1382 1195 1286 1346 1392 1430 1482 1567 1680 1752 1806 1850 1910
$225,000 $250,000 1026 1154 1242 1311 1369 1450 1266 1361 1424 1473 1513 1568 1662 1781 1857 1915 1961 2025
$250,000 $275,000 1074 1207 1298 1370 1429 1513 1333 1432 1498 1549 1591 1648 1753 1877 1957 2018 2066 2133
$275,000 $300,000 1119 1257 1351 1425 1487 1574 1397 1500 1569 1622 1665 1726 1839 1969 2053 2116 2167 2237
$300,000 or more 1388 1551 1664 1752 1826 1930 1781 1908 1993 2058 2111 2186 2359 2522 2627 2707 2771 2858
Income California 3 7.2500% Colorado 2 2.9000% Connecticut 4 6.3500%
$0 $20,000 328 352 367 379 389 402 135 148 156 162 167 174 299 323 338 349 358 370
$20,000 $30,000 504 538 561 578 592 611 206 225 236 246 253 263 466 503 527 544 558 577
$30,000 $40,000 597 637 663 683 699 721 244 265 279 289 298 310 556 600 627 648 665 687
$40,000 $50,000 678 722 751 773 791 816 277 300 316 327 337 350 633 683 715 738 757 783
$50,000 $60,000 750 799 831 855 875 902 306 332 348 361 372 386 703 759 794 820 841 869
$60,000 $70,000 816 869 903 929 950 979 333 360 378 392 403 419 767 827 865 894 917 948
$70,000 $80,000 877 933 969 997 1019 1050 357 386 406 420 432 449 826 891 932 962 987 1021
$80,000 $90,000 935 993 1031 1061 1084 1117 380 411 431 447 460 477 881 950 994 1027 1053 1088
$90,000 $100,000 988 1050 1090 1120 1145 1180 402 434 455 472 485 504 932 1006 1052 1087 1115 1152
$100,000 $120,000 1060 1125 1168 1200 1227 1263 431 465 488 505 519 539 1002 1081 1131 1168 1198 1238
$120,000 $140,000 1154 1224 1270 1305 1333 1373 469 505 530 548 564 585 1093 1179 1233 1273 1306 1350
$140,000 $160,000 1242 1316 1365 1402 1433 1475 504 543 569 589 605 628 1178 1270 1329 1372 1407 1455
$160,000 $180,000 1324 1402 1453 1493 1525 1569 537 578 605 626 643 667 1256 1355 1417 1464 1501 1552
$180,000 $200,000 1401 1483 1537 1578 1612 1658 568 611 639 661 679 704 1331 1436 1502 1551 1590 1644
$200,000 $225,000 1482 1568 1624 1667 1703 1751 600 645 675 698 717 743 1409 1520 1590 1642 1684 1741
$225,000 $250,000 1569 1659 1718 1763 1800 1852 635 682 714 738 758 785 1493 1610 1684 1739 1784 1844
$250,000 $275,000 1651 1745 1807 1854 1893 1946 668 717 750 775 796 825 1573 1696 1774 1832 1879 1942
$275,000 $300,000 1730 1827 1892 1941 1981 2037 699 751 785 811 833 863 1649 1778 1860 1921 1969 2036
$300,000 or more 2201 2320 2399 2459 2508 2576 888 950 992 1024 1051 1088 2104 2269 2373 2450 2512 2597
Income District of Columbia 4 6.0000% Florida 1 6.0000% Georgia 2 4.0000%
$0 $20,000 214 223 229 234 238 243 289 314 330 342 352 366 187 202 212 220 226 235
$20,000 $30,000 334 348 357 364 370 377 446 483 508 526 541 562 287 310 325 336 346 358
$30,000 $40,000 399 415 426 434 440 449 529 573 602 623 641 665 341 367 384 398 409 423
$40,000 $50,000 455 473 485 494 501 511 602 651 683 707 727 755 387 417 436 451 463 480
$50,000 $60,000 506 526 539 549 556 567 667 721 756 783 805 835 429 461 482 499 512 530
$60,000 $70,000 552 574 588 598 607 618 726 785 823 852 875 908 467 501 524 542 556 576
$70,000 $80,000 594 618 633 644 653 665 781 843 884 915 940 975 502 539 563 582 597 618
$80,000 $90,000 634 659 675 687 697 710 832 898 942 974 1001 1038 534 574 600 619 635 658
$90,000 $100,000 672 698 715 727 738 751 880 950 996 1030 1058 1097 565 607 634 654 671 695
$100,000 $120,000 723 750 768 782 792 807 944 1019 1068 1105 1135 1176 607 650 679 701 719 744
$120,000 $140,000 789 819 838 853 864 880 1029 1109 1162 1202 1235 1280 661 708 739 763 782 809
$140,000 $160,000 851 883 904 919 932 949 1107 1194 1250 1293 1328 1376 711 761 795 820 841 869
$160,000 $180,000 909 942 964 981 994 1012 1180 1272 1332 1377 1414 1465 758 811 846 873 895 925
$180,000 $200,000 964 999 1022 1039 1053 1072 1249 1346 1409 1457 1496 1549 803 858 895 923 946 978
$200,000 $225,000 1021 1058 1082 1100 1115 1135 1322 1423 1490 1540 1581 1638 849 908 946 976 1000 1034
$225,000 $250,000 1082 1122 1147 1166 1182 1203 1399 1506 1576 1629 1673 1732 899 960 1001 1032 1058 1093
$250,000 $275,000 1141 1182 1208 1228 1245 1267 1473 1585 1658 1714 1759 1822 946 1011 1053 1085 1112 1149
$275,000 $300,000 1197 1240 1267 1288 1305 1328 1543 1660 1737 1795 1842 1908 992 1058 1103 1137 1164 1203
$300,000 or more 1533 1586 1620 1646 1667 1696 1964 2109 2205 2277 2336 2418 1263 1345 1399 1441 1475 1523
Income Hawaii 1,6 4.0000% Idaho 1 6.0000% Illinois 2 6.2500%
$0 $20,000 290 334 363 385 404 430 393 453 493 524 551 587 268 296 316 331 344 362
$20,000 $30,000 436 500 542 575 603 641 575 659 716 760 797 849 416 453 479 501 518 544
$30,000 $40,000 512 586 636 674 706 750 669 765 830 881 923 982 497 537 567 591 611 640
$40,000 $50,000 578 661 716 759 795 844 750 855 927 983 1030 1095 568 611 643 669 692 723
$50,000 $60,000 637 727 788 835 874 928 821 936 1014 1074 1125 1196 634 678 713 740 764 798
$60,000 $70,000 690 787 853 903 945 1004 885 1008 1091 1156 1210 1286 694 740 776 805 830 866
$70,000 $80,000 739 843 912 966 1011 1073 944 1074 1162 1231 1288 1368 750 797 835 865 891 929
$80,000 $90,000 784 894 968 1025 1072 1138 999 1135 1228 1300 1360 1444 804 852 890 922 949 988
$90,000 $100,000 827 943 1020 1080 1129 1199 1051 1193 1289 1365 1428 1516 855 903 942 975 1003 1044
$100,000 $120,000 884 1007 1089 1153 1206 1279 1119 1269 1371 1451 1517 1610 924 972 1013 1047 1076 1119
$120,000 $140,000 959 1091 1180 1248 1305 1384 1208 1368 1477 1562 1633 1733 1015 1064 1105 1141 1172 1217
$140,000 $160,000 1028 1169 1263 1337 1397 1482 1291 1460 1575 1666 1741 1846 1102 1150 1193 1230 1262 1309
$160,000 $180,000 1092 1241 1341 1418 1482 1572 1367 1544 1666 1760 1839 1950 1184 1231 1275 1312 1345 1394
$180,000 $200,000 1153 1309 1414 1495 1563 1657 1438 1624 1751 1850 1932 2048 1263 1309 1353 1391 1425 1476
$200,000 $225,000 1216 1380 1490 1576 1646 1745 1513 1707 1839 1943 2029 2150 1347 1391 1435 1474 1509 1561
$225,000 $250,000 1284 1456 1572 1662 1736 1839 1593 1795 1934 2042 2132 2258 1438 1480 1524 1564 1600 1654
$250,000 $275,000 1348 1528 1649 1743 1820 1929 1668 1879 2022 2135 2228 2360 1525 1565 1609 1650 1686 1741
$275,000 $300,000 1409 1596 1722 1820 1901 2014 1740 1958 2107 2224 2321 2457 1610 1648 1692 1732 1770 1825
$300,000 or more 1772 2003 2158 2278 2378 2517 2166 2427 2606 2746 2863 3027 2138 2155 2195 2236 2275 2337
  Indiana 4 7.0000% Iowa 1 6.0000% Kansas 1 6.5000%
$0 $20,000 350 383 404 420 433 451 304 332 350 363 374 388 443 518 568 607 640 686
$20,000 $30,000 528 577 608 632 651 677 470 513 540 560 577 599 636 741 812 867 913 977
$30,000 $40,000 620 678 714 742 764 795 558 608 641 665 684 711 734 854 935 998 1050 1124
$40,000 $50,000 700 765 806 837 862 896 634 691 728 755 777 808 817 950 1039 1109 1167 1248
$50,000 $60,000 772 842 887 921 949 987 703 766 806 837 861 894 890 1034 1131 1206 1269 1357
$60,000 $70,000 836 912 961 998 1028 1068 765 834 878 910 937 973 956 1109 1213 1294 1361 1455
$70,000 $80,000 896 977 1029 1068 1100 1143 822 896 943 979 1007 1046 1016 1178 1288 1373 1444 1544
$80,000 $90,000 951 1037 1092 1134 1167 1213 876 955 1005 1042 1073 1114 1071 1242 1357 1447 1521 1626
$90,000 $100,000 1003 1093 1151 1195 1230 1279 927 1010 1063 1102 1135 1178 1123 1301 1422 1516 1593 1703
$100,000 $120,000 1072 1169 1230 1277 1314 1366 994 1083 1140 1183 1217 1264 1192 1380 1507 1606 1688 1804
$120,000 $140,000 1162 1266 1333 1383 1424 1479 1082 1179 1241 1287 1325 1376 1280 1481 1617 1723 1811 1934
$140,000 $160,000 1246 1357 1429 1482 1525 1585 1165 1269 1335 1385 1425 1480 1362 1575 1719 1831 1924 2055
$160,000 $180,000 1324 1441 1517 1573 1619 1682 1241 1352 1423 1475 1518 1577 1437 1661 1812 1930 2028 2165
$180,000 $200,000 1397 1521 1600 1660 1708 1774 1313 1430 1505 1561 1606 1668 1507 1741 1900 2023 2125 2268
$200,000 $225,000 1473 1603 1687 1749 1800 1870 1389 1513 1592 1651 1699 1764 1580 1825 1990 2119 2225 2375
$225,000 $250,000 1555 1692 1779 1845 1899 1972 1470 1601 1684 1747 1797 1866 1658 1914 2087 2221 2332 2489
$250,000 $275,000 1632 1775 1867 1936 1992 2069 1546 1684 1772 1838 1891 1963 1731 1997 2177 2317 2433 2596
$275,000 $300,000 1705 1855 1951 2023 2081 2161 1620 1764 1856 1925 1980 2056 1800 2076 2263 2408 2528 2697
$300,000 or more 2141 2326 2445 2534 2607 2706 2057 2239 2356 2443 2513 2609 2206 2539 2763 2938 3083 3287
Income Kentucky 4 6.0000% Louisiana 2 4.4500% Maine 4 5.5000%
$0 $20,000 290 314 329 341 350 363 217 234 245 253 260 269 212 231 243 253 261 272
$20,000 $30,000 455 490 514 531 546 566 335 361 377 390 400 414 316 342 360 373 385 400
$30,000 $40,000 543 585 613 633 650 674 398 428 447 462 474 490 371 400 420 436 449 466
$40,000 $50,000 620 668 699 722 742 768 453 487 508 525 538 556 418 450 472 489 503 523
$50,000 $60,000 690 742 777 803 824 853 502 539 563 581 596 616 460 495 519 537 552 573
$60,000 $70,000 754 810 847 875 898 930 547 587 613 632 648 670 498 536 561 580 596 619
$70,000 $80,000 813 873 913 943 968 1002 588 631 658 679 696 719 534 573 599 620 637 661
$80,000 $90,000 868 932 974 1006 1033 1069 627 672 701 723 741 766 567 608 635 657 675 699
$90,000 $100,000 920 988 1032 1066 1094 1132 663 711 742 765 784 810 598 640 669 691 710 736
$100,000 $120,000 990 1063 1110 1146 1176 1216 712 763 795 820 841 868 639 684 714 738 757 784
$120,000 $140,000 1082 1160 1212 1251 1283 1327 775 830 866 893 915 945 693 740 773 798 818 847
$140,000 $160,000 1168 1252 1307 1349 1383 1431 835 894 932 961 984 1016 743 793 827 853 875 906
$160,000 $180,000 1248 1337 1395 1440 1477 1527 890 952 993 1023 1048 1082 790 842 877 905 928 960
$180,000 $200,000 1324 1418 1480 1527 1565 1618 942 1008 1050 1083 1109 1145 834 888 925 954 978 1011
$200,000 $225,000 1403 1502 1567 1617 1658 1714 996 1066 1111 1145 1172 1210 880 936 975 1005 1029 1064
$225,000 $250,000 1489 1593 1662 1715 1757 1816 1055 1128 1176 1211 1240 1280 930 988 1028 1059 1085 1121
$250,000 $275,000 1570 1680 1752 1807 1852 1914 1111 1187 1237 1274 1305 1347 977 1037 1078 1110 1137 1175
$275,000 $300,000 1648 1763 1838 1895 1942 2007 1164 1244 1296 1335 1367 1410 1022 1083 1126 1159 1187 1226
$300,000 or more 2116 2260 2354 2426 2485 2566 1481 1581 1646 1695 1734 1789 1289 1361 1412 1451 1484 1530
Income Maryland 4 6.0000% Massachusetts 4 6.2500% Michigan 4 6.0000%
$0 $20,000 232 259 278 294 307 325 255 274 286 295 302 312 276 299 314 326 335 348
$20,000 $30,000 359 395 421 442 460 485 385 411 428 441 452 466 423 456 479 495 509 528
$30,000 $40,000 429 468 497 521 541 570 454 483 503 517 529 546 501 540 565 585 601 623
$40,000 $50,000 491 532 564 590 612 643 513 545 567 583 597 615 568 612 640 662 680 705
$50,000 $60,000 548 591 624 652 675 709 566 601 624 642 657 677 629 676 708 732 751 778
$60,000 $70,000 600 644 679 708 733 769 613 651 676 695 711 732 684 735 769 795 816 845
$70,000 $80,000 649 694 731 761 787 825 658 698 724 744 761 783 735 789 825 853 875 906
$80,000 $90,000 696 741 779 810 837 877 699 741 769 790 807 831 782 840 878 907 930 963
$90,000 $100,000 740 786 824 857 885 926 738 782 811 833 851 876 827 888 927 958 983 1017
$100,000 $120,000 800 847 886 919 949 991 789 836 866 890 909 935 887 951 993 1026 1052 1089
$120,000 $140,000 880 927 967 1002 1033 1077 857 907 939 964 985 1013 966 1034 1080 1115 1143 1182
$140,000 $160,000 956 1002 1044 1080 1111 1158 920 973 1007 1034 1055 1085 1039 1112 1160 1198 1228 1270
$160,000 $180,000 1028 1073 1115 1152 1185 1234 979 1033 1070 1098 1120 1152 1107 1184 1235 1274 1306 1351
$180,000 $200,000 1097 1141 1184 1222 1255 1305 1034 1091 1129 1158 1182 1215 1171 1252 1306 1347 1381 1427
$200,000 $225,000 1171 1213 1256 1294 1329 1381 1092 1151 1191 1221 1246 1280 1239 1323 1380 1423 1458 1507
$225,000 $250,000 1251 1291 1334 1373 1409 1462 1154 1216 1257 1289 1315 1351 1311 1400 1459 1504 1541 1593
$250,000 $275,000 1328 1366 1409 1449 1485 1539 1212 1277 1320 1353 1380 1417 1380 1472 1534 1581 1620 1674
$275,000 $300,000 1402 1438 1481 1521 1558 1613 1268 1335 1380 1414 1442 1481 1445 1542 1606 1655 1695 1751
$300,000 or more 1869 1886 1924 1965 2003 2064 1603 1683 1736 1777 1811 1857 1838 1956 2034 2094 2144 2212
Income Minnesota 1 6.8750% Mississippi 2 7.0000% Missouri 2 4.2250%
$0 $20,000 298 317 328 337 344 353 484 557 607 644 676 719 208 230 244 255 264 276
$20,000 $30,000 466 495 513 527 538 552 704 810 880 934 979 1041 319 351 372 388 401 420
$30,000 $40,000 555 590 612 628 641 658 817 938 1019 1082 1133 1205 378 415 440 459 474 495
$40,000 $50,000 634 673 698 716 731 751 913 1048 1138 1207 1264 1344 430 471 498 519 537 561
$50,000 $60,000 704 748 775 796 812 834 998 1144 1242 1318 1380 1467 476 521 551 574 593 619
$60,000 $70,000 768 816 846 868 886 910 1074 1231 1336 1417 1484 1577 517 566 599 623 644 672
$70,000 $80,000 827 879 911 935 954 980 1144 1311 1422 1508 1579 1678 556 608 643 669 691 721
$80,000 $90,000 883 938 972 998 1018 1046 1208 1384 1502 1592 1667 1771 592 647 684 712 735 767
$90,000 $100,000 935 993 1030 1057 1078 1108 1269 1453 1576 1670 1749 1858 626 684 722 752 776 810
$100,000 $120,000 1005 1067 1107 1136 1159 1190 1349 1544 1674 1775 1857 1973 672 733 774 805 831 867
$120,000 $140,000 1097 1165 1207 1239 1264 1299 1453 1662 1801 1909 1998 2122 731 797 842 875 903 942
$140,000 $160,000 1182 1256 1302 1336 1363 1400 1548 1771 1919 2033 2128 2259 787 857 904 941 970 1012
$160,000 $180,000 1262 1340 1389 1426 1455 1494 1636 1871 2027 2147 2247 2385 839 913 963 1001 1033 1076
$180,000 $200,000 1337 1420 1472 1511 1542 1583 1719 1965 2128 2255 2359 2504 888 966 1018 1058 1091 1137
$200,000 $225,000 1416 1504 1559 1600 1633 1677 1805 2062 2234 2366 2475 2627 939 1021 1076 1118 1153 1201
$225,000 $250,000 1501 1594 1653 1696 1730 1777 1897 2166 2346 2484 2598 2758 994 1080 1138 1182 1219 1270
$250,000 $275,000 1582 1680 1741 1786 1823 1872 1983 2264 2451 2595 2715 2881 1046 1136 1196 1243 1281 1334
$275,000 $300,000 1659 1761 1826 1873 1912 1963 2065 2357 2551 2701 2825 2998 1096 1189 1252 1301 1341 1396
$300,000 or more 2120 2250 2332 2393 2442 2508 2546 2901 3138 3320 3471 3681 1394 1509 1587 1646 1696 1764
  Nebraska 1 5.5000% Nevada 5 6.8500% New Jersey 4 6.6250%
$0 $20,000 274 300 316 328 338 352 320 344 360 372 381 395 274 288 297 305 310 318
$20,000 $30,000 423 462 487 505 520 541 488 523 546 564 578 597 440 460 474 484 493 505
$30,000 $40,000 501 547 577 599 617 641 577 618 645 665 681 704 530 554 570 582 592 606
$40,000 $50,000 569 622 655 680 700 728 655 700 730 752 770 795 611 637 655 668 680 695
$50,000 $60,000 630 688 725 753 775 805 724 773 806 830 850 878 684 712 732 747 759 776
$60,000 $70,000 686 748 788 818 843 876 787 840 875 901 922 952 751 781 802 818 831 850
$70,000 $80,000 737 804 847 879 905 941 845 902 938 966 989 1021 813 845 868 885 899 919
$80,000 $90,000 785 856 902 936 964 1002 900 959 998 1027 1052 1085 872 906 929 947 962 983
$90,000 $100,000 830 905 953 990 1019 1059 951 1013 1054 1085 1110 1145 928 963 988 1007 1022 1044
$100,000 $120,000 890 971 1022 1061 1092 1135 1020 1085 1129 1161 1188 1225 1003 1041 1067 1087 1103 1126
$120,000 $140,000 968 1056 1112 1154 1188 1235 1109 1180 1226 1261 1290 1330 1103 1143 1170 1192 1210 1235
$140,000 $160,000 1041 1136 1196 1241 1278 1328 1193 1268 1317 1355 1385 1428 1197 1239 1268 1291 1310 1336
$160,000 $180,000 1109 1209 1274 1322 1361 1414 1270 1349 1401 1441 1473 1518 1284 1328 1359 1383 1403 1431
$180,000 $200,000 1173 1279 1347 1398 1439 1495 1344 1426 1481 1523 1557 1603 1368 1414 1446 1471 1492 1522
$200,000 $225,000 1240 1352 1424 1477 1521 1580 1420 1507 1564 1608 1643 1693 1456 1504 1538 1564 1586 1617
$225,000 $250,000 1312 1430 1506 1563 1609 1671 1503 1594 1654 1699 1737 1788 1552 1601 1636 1664 1687 1719
$250,000 $275,000 1380 1504 1584 1644 1692 1758 1581 1676 1738 1786 1825 1879 1643 1694 1731 1759 1783 1817
$275,000 $300,000 1445 1575 1658 1721 1771 1840 1656 1754 1819 1869 1909 1965 1731 1784 1821 1851 1876 1911
$300,000 or more 1832 1996 2101 2180 2244 2331 2103 2222 2301 2362 2411 2480 2265 2326 2371 2407 2437 2479
Income New Mexico 1 5.1250% New York 2 4.0000% North Carolina 2 4.7500%
$0 $20,000 280 302 315 325 333 345 169 179 185 190 194 200 261 294 316 333 347 366
$20,000 $30,000 443 476 497 512 525 542 269 283 293 300 306 315 390 438 469 494 514 542
$30,000 $40,000 530 569 594 613 628 648 323 340 351 360 367 377 458 512 549 577 600 632
$40,000 $50,000 607 651 680 701 718 741 372 390 403 412 420 431 516 576 617 648 674 710
$50,000 $60,000 676 725 757 780 799 825 415 436 449 460 468 480 567 634 678 712 740 779
$60,000 $70,000 739 793 827 852 873 901 455 477 492 503 512 525 614 685 733 769 800 842
$70,000 $80,000 798 856 892 919 942 972 493 516 531 543 553 567 657 732 783 822 854 899
$80,000 $90,000 853 914 953 982 1006 1038 528 552 568 581 592 606 697 777 830 871 905 952
$90,000 $100,000 905 970 1011 1042 1067 1101 561 587 604 617 628 643 734 818 874 917 952 1002
$100,000 $120,000 975 1044 1088 1122 1148 1185 606 633 651 665 677 693 784 873 932 978 1016 1068
$120,000 $140,000 1066 1142 1190 1226 1255 1295 666 694 713 728 741 758 849 944 1008 1057 1098 1154
$140,000 $160,000 1152 1234 1285 1324 1355 1398 722 751 772 788 801 820 910 1011 1079 1131 1174 1234
$160,000 $180,000 1232 1319 1374 1415 1448 1494 774 805 827 843 857 877 966 1072 1144 1199 1244 1308
$180,000 $200,000 1308 1400 1458 1502 1537 1585 824 856 879 896 911 932 1019 1130 1205 1263 1311 1377
$200,000 $225,000 1388 1484 1546 1592 1630 1680 876 910 934 952 967 989 1074 1191 1269 1330 1380 1449
$225,000 $250,000 1473 1576 1641 1690 1729 1783 933 968 993 1012 1028 1051 1132 1255 1337 1401 1453 1527
$250,000 $275,000 1555 1663 1731 1783 1824 1881 987 1023 1049 1069 1086 1109 1188 1316 1402 1468 1523 1599
$275,000 $300,000 1633 1746 1818 1871 1915 1974 1039 1077 1103 1124 1141 1166 1241 1374 1463 1532 1589 1669
$300,000 or more 2103 2246 2337 2405 2460 2536 1356 1400 1431 1456 1477 1507 1556 1718 1827 1911 1981 2078
Income North Dakota 1 5.0000% Ohio 1 5.7500% Oklahoma 1 4.5000%
$0 $20,000 228 250 266 278 287 301 276 292 303 312 318 328 284 326 355 377 396 422
$20,000 $30,000 346 378 399 416 431 450 435 459 474 487 496 510 417 476 517 549 575 613
$30,000 $40,000 408 444 469 489 505 528 521 548 567 581 592 608 487 554 600 637 667 710
$40,000 $50,000 462 502 530 552 570 595 596 627 647 663 676 693 546 620 672 712 745 793
$50,000 $60,000 510 554 584 608 627 655 665 698 720 737 751 770 599 679 735 778 815 866
$60,000 $70,000 554 601 633 658 679 709 727 763 787 805 820 841 647 732 791 838 877 932
$70,000 $80,000 594 644 678 705 727 758 786 823 849 868 884 906 691 781 844 893 934 992
$80,000 $90,000 632 684 720 748 772 805 841 880 907 927 944 967 732 826 892 944 987 1048
$90,000 $100,000 668 722 760 789 814 848 893 934 961 983 1000 1025 770 869 937 991 1036 1100
$100,000 $120,000 716 773 812 843 869 906 963 1006 1035 1058 1076 1102 821 925 997 1054 1102 1170
$120,000 $140,000 778 839 881 914 942 981 1055 1101 1132 1156 1176 1204 887 998 1075 1136 1187 1259
$140,000 $160,000 836 900 945 980 1010 1052 1141 1190 1223 1249 1270 1299 949 1066 1148 1212 1266 1343
$160,000 $180,000 890 957 1004 1041 1073 1116 1222 1273 1308 1335 1357 1388 1006 1129 1214 1282 1339 1419
$180,000 $200,000 942 1011 1061 1099 1132 1178 1299 1352 1388 1417 1440 1472 1060 1188 1277 1348 1407 1491
$200,000 $225,000 995 1068 1119 1160 1193 1241 1380 1435 1473 1502 1527 1561 1116 1249 1342 1416 1478 1565
$225,000 $250,000 1053 1128 1182 1224 1260 1310 1468 1525 1564 1595 1621 1656 1176 1315 1412 1489 1554 1645
$250,000 $275,000 1107 1186 1241 1285 1322 1374 1551 1610 1651 1683 1710 1747 1233 1377 1478 1558 1625 1720
$275,000 $300,000 1160 1241 1298 1344 1382 1436 1631 1692 1735 1768 1795 1834 1287 1436 1541 1623 1693 1792
$300,000 or more 1472 1568 1636 1691 1737 1802 2117 2189 2239 2278 2311 2358 1609 1785 1910 2009 2093 2211
Income Pennsylvania 1 6.0000% Rhode Island 4 7.0000% South Carolina 2 6.0000%
$0 $20,000 251 269 281 289 296 306 316 344 363 376 388 403 292 318 334 346 356 369
$20,000 $30,000 381 407 424 436 446 460 468 510 536 556 572 594 443 481 505 523 537 557
$30,000 $40,000 449 479 499 513 525 541 547 595 625 648 667 693 522 566 594 616 633 656
$40,000 $50,000 508 542 563 579 592 610 615 668 702 728 748 777 590 640 672 695 715 741
$50,000 $60,000 561 597 621 639 653 673 675 733 770 798 821 852 651 706 741 767 788 817
$60,000 $70,000 609 648 673 692 708 729 729 791 831 861 886 919 706 765 803 831 854 885
$70,000 $80,000 653 695 721 742 758 780 779 845 887 919 945 981 757 820 861 891 915 948
$80,000 $90,000 694 738 766 788 805 829 825 895 939 973 1001 1038 805 872 914 946 972 1007
$90,000 $100,000 733 779 808 831 849 874 868 941 988 1024 1052 1092 849 920 964 998 1025 1062
$100,000 $120,000 784 833 865 888 908 934 926 1003 1053 1091 1121 1163 909 984 1031 1067 1096 1136
$120,000 $140,000 852 904 938 964 984 1013 1000 1084 1137 1178 1211 1255 986 1067 1119 1157 1189 1231
$140,000 $160,000 914 970 1006 1033 1056 1086 1070 1158 1215 1258 1293 1341 1058 1145 1200 1241 1275 1320
$160,000 $180,000 972 1031 1069 1098 1121 1153 1133 1227 1287 1333 1369 1420 1124 1216 1275 1319 1354 1403
$180,000 $200,000 1027 1089 1129 1159 1184 1217 1194 1292 1355 1403 1441 1494 1187 1284 1346 1392 1429 1480
$200,000 $225,000 1084 1149 1191 1223 1248 1284 1256 1359 1425 1475 1516 1571 1253 1355 1420 1468 1508 1561
$225,000 $250,000 1146 1214 1258 1291 1318 1355 1323 1431 1501 1553 1595 1654 1323 1431 1499 1550 1592 1648
$250,000 $275,000 1204 1275 1321 1355 1384 1422 1386 1499 1571 1626 1670 1731 1390 1502 1574 1627 1671 1730
$275,000 $300,000 1259 1333 1381 1417 1446 1487 1446 1563 1639 1696 1742 1805 1453 1570 1645 1701 1746 1808
$300,000 or more 1589 1680 1738 1782 1818 1868 1800 1944 2036 2106 2162 2240 1829 1975 2068 2138 2194 2271
  South Dakota 1 4.5000% Tennessee 2 7.0000% Texas 1 6.2500%
$0 $20,000 306 350 379 402 421 447 408 459 493 520 542 572 307 335 352 365 376 390
$20,000 $30,000 462 527 570 604 631 670 611 686 736 774 806 850 476 518 545 565 582 604
$30,000 $40,000 544 619 670 709 741 786 717 804 862 906 943 994 566 616 648 671 691 717
$40,000 $50,000 615 699 756 799 835 886 809 905 970 1019 1060 1117 644 700 737 764 785 815
$50,000 $60,000 678 770 832 880 920 975 890 996 1066 1120 1165 1227 714 776 816 846 871 904
$60,000 $70,000 735 835 902 953 996 1056 964 1077 1153 1211 1259 1326 777 845 889 921 948 984
$70,000 $80,000 788 894 966 1021 1066 1130 1032 1152 1233 1295 1346 1417 836 909 956 991 1019 1058
$80,000 $90,000 837 950 1025 1083 1131 1199 1095 1222 1307 1373 1427 1502 891 969 1019 1056 1086 1127
$90,000 $100,000 884 1002 1081 1142 1193 1263 1154 1288 1377 1445 1502 1581 942 1025 1078 1117 1149 1192
$100,000 $120,000 945 1071 1156 1221 1274 1349 1233 1375 1470 1543 1603 1687 1011 1100 1156 1199 1233 1279
$120,000 $140,000 1026 1162 1252 1323 1381 1462 1336 1488 1590 1669 1733 1824 1101 1198 1259 1305 1342 1393
$140,000 $160,000 1101 1246 1343 1418 1479 1566 1432 1594 1702 1786 1855 1951 1186 1290 1356 1405 1445 1499
$160,000 $180,000 1171 1324 1426 1505 1571 1662 1520 1691 1806 1894 1967 2068 1264 1374 1445 1497 1540 1598
$180,000 $200,000 1236 1397 1505 1588 1657 1753 1604 1783 1903 1996 2072 2179 1338 1455 1529 1585 1630 1691
$200,000 $225,000 1305 1474 1587 1675 1747 1848 1691 1879 2005 2102 2182 2294 1415 1539 1617 1676 1724 1789
$225,000 $250,000 1378 1556 1675 1767 1843 1949 1784 1982 2114 2216 2300 2417 1498 1629 1712 1774 1825 1893
$250,000 $275,000 1448 1634 1758 1854 1934 2045 1872 2078 2216 2323 2411 2533 1577 1714 1802 1867 1920 1992
$275,000 $300,000 1514 1708 1838 1938 2021 2136 1956 2171 2314 2425 2516 2644 1652 1796 1887 1956 2011 2087
$300,000 or more 1910 2148 2309 2432 2535 2678 2454 2717 2893 3029 3141 3297 2100 2283 2399 2486 2556 2652
Income Utah 2, 7 4.8130% Vermont 1 6.0000% Virginia 2 4.3000%
$0 $20,000 285 320 343 361 376 396 195 205 211 216 219 224 207 230 245 257 267 281
$20,000 $30,000 427 478 512 538 559 589 293 307 316 323 328 335 318 349 371 388 402 422
$30,000 $40,000 501 560 600 630 655 689 344 360 371 378 384 392 377 413 438 457 473 496
$40,000 $50,000 565 631 675 709 737 775 388 406 417 426 433 442 429 469 496 517 535 560
$50,000 $60,000 622 694 742 779 810 852 427 447 459 468 476 486 476 519 548 571 590 618
$60,000 $70,000 674 751 803 843 875 921 462 483 497 507 515 526 519 564 596 620 641 670
$70,000 $80,000 721 804 859 901 936 984 494 517 532 542 551 562 560 607 640 666 687 718
$80,000 $90,000 766 853 911 955 992 1043 525 549 564 575 584 596 597 646 681 708 731 763
$90,000 $100,000 807 899 959 1006 1045 1098 553 578 594 606 615 628 633 684 720 748 772 806
$100,000 $120,000 863 960 1024 1074 1115 1172 591 618 634 647 657 670 681 734 772 802 827 862
$120,000 $140,000 935 1039 1108 1162 1206 1267 640 669 687 700 711 725 744 801 841 872 899 937
$140,000 $160,000 1002 1113 1187 1244 1290 1356 686 716 736 750 761 777 804 863 905 938 966 1006
$160,000 $180,000 1064 1181 1259 1319 1368 1437 728 760 780 796 808 824 860 921 964 999 1029 1071
$180,000 $200,000 1122 1245 1327 1390 1442 1515 768 802 823 839 851 868 913 976 1021 1058 1088 1132
$200,000 $225,000 1183 1312 1398 1464 1519 1595 809 845 867 884 897 915 969 1034 1081 1119 1151 1196
$225,000 $250,000 1248 1384 1474 1544 1601 1681 853 891 914 932 946 964 1029 1096 1145 1184 1218 1265
$250,000 $275,000 1310 1451 1546 1618 1678 1761 895 934 959 977 992 1011 1087 1156 1206 1247 1281 1330
$275,000 $300,000 1369 1516 1614 1690 1752 1839 935 976 1002 1020 1035 1056 1142 1213 1265 1307 1342 1393
$300,000 or more 1718 1898 2019 2111 2188 2294 1172 1222 1253 1276 1295 1320 1480 1559 1619 1668 1709 1769
Income Washington 1 6.5000% West Virginia 1 6.0000% Wisconsin 1 5.0000%
$0 $20,000 313 337 354 366 377 391 285 310 327 340 350 364 244 263 276 285 292 303
$20,000 $30,000 493 529 553 572 587 608 457 497 523 543 559 581 383 413 432 446 457 473
$30,000 $40,000 591 633 661 683 700 725 550 599 630 654 673 699 458 493 515 532 545 564
$40,000 $50,000 677 724 755 779 799 827 632 688 723 751 773 803 524 563 588 607 622 643
$50,000 $60,000 755 806 840 866 888 918 707 769 808 838 863 897 583 626 654 675 692 715
$60,000 $70,000 826 881 918 946 970 1002 775 842 886 919 946 982 636 684 714 737 755 780
$70,000 $80,000 893 951 990 1020 1045 1080 839 911 958 994 1023 1062 686 737 769 794 814 841
$80,000 $90,000 955 1016 1058 1090 1116 1153 899 976 1026 1064 1095 1137 733 787 822 848 869 897
$90,000 $100,000 1014 1078 1122 1155 1183 1221 955 1037 1090 1130 1163 1208 777 834 871 898 920 951
$100,000 $120,000 1094 1162 1208 1243 1273 1314 1031 1119 1177 1220 1255 1303 837 898 937 966 990 1022
$120,000 $140,000 1198 1271 1320 1359 1390 1435 1131 1228 1290 1337 1376 1428 914 980 1023 1055 1081 1116
$140,000 $160,000 1297 1374 1427 1467 1501 1548 1225 1329 1397 1448 1489 1546 987 1058 1104 1138 1166 1204
$160,000 $180,000 1389 1470 1525 1568 1604 1654 1313 1424 1496 1550 1595 1656 1055 1130 1179 1215 1245 1285
$180,000 $200,000 1477 1561 1619 1664 1702 1754 1396 1514 1590 1648 1695 1760 1119 1199 1250 1289 1320 1362
$200,000 $225,000 1569 1657 1718 1765 1804 1859 1484 1609 1690 1751 1801 1869 1187 1271 1325 1366 1398 1443
$225,000 $250,000 1669 1761 1825 1874 1915 1973 1579 1711 1797 1862 1915 1987 1259 1348 1405 1448 1483 1531
$250,000 $275,000 1763 1860 1926 1977 2020 2080 1669 1808 1899 1967 2023 2099 1328 1422 1482 1527 1563 1613
$275,000 $300,000 1855 1954 2023 2077 2121 2184 1755 1901 1996 2068 2127 2207 1394 1492 1555 1602 1640 1692
$300,000 or more 2409 2528 2611 2676 2730 2806 2277 2465 2587 2679 2754 2857 1792 1915 1994 2053 2101 2167
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.

  7. The rate increased during 2019 so the given rate is an average for the year.

$0 $20,000 195 210 219 226 232 240
$20,000 $30,000 300 322 337 348 357 369
$30,000 $40,000 356 382 399 412 422 437
$40,000 $50,000 405 434 453 468 479 495
$50,000 $60,000 449 481 502 518 530 548
$60,000 $70,000 488 523 546 563 577 596
$70,000 $80,000 525 562 587 605 620 640
$80,000 $90,000 559 599 625 644 660 681
$90,000 $100,000 592 633 660 681 697 720
$100,000 $120,000 635 679 708 730 748 772
$120,000 $140,000 691 739 771 794 813 840
$140,000 $160,000 744 796 829 854 875 903
$160,000 $180,000 793 848 883 910 931 961
$180,000 $200,000 839 897 934 962 985 1017
$200,000 $225,000 888 948 988 1017 1041 1074
$225,000 $250,000 940 1004 1045 1076 1102 1136
$250,000 $275,000 989 1056 1099 1132 1159 1195
$275,000 $300,000 1036 1106 1151 1185 1213 1251
$300,000 or more 1318 1405 1461 1504 1538 1586

 

 

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 Glendale, Mesa, Peoria, Phoenix, Tucson A
Chandler, Gilbert, 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, Lakewood, Larimer County, Pueblo City, Pueblo County, or any other locality that imposes a local sales tax A
Arvada, Boulder, Fort Collins, Greeley, Jefferson County, Longmont, Thornton, or Westminster. B
Georgia Any locality that imposes a local sales tax B
Illinois Arlington Heights, Bloomington, Champaign, Chicago, Cicero, Decatur, Evanston, Joliet, Palatine, Peoria, Schaumburg, Skokie, Springfield, or any other locality that imposes a local sales tax A
Aurora, Elgin, Waukegan B
Louisiana East Baton Rouge Parish B
Ascension Parish, Bossier Parish, Caddo Parish, Calcasieu Parish, Iberia Parish, Jefferson Parish, Lafayette Parish, Lafourche Parish, Livingston Parish, Orleans Parish, Ouachita Parish, Rapides Parish, St. Bernard Parish, St. Landry Parish, St Tammany Parish, Tangipahoa Parish, 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 B
New York Counties: Chautauqua, Chenango, Columbia, Delaware, Greene, Hamilton, Tioga, Wayne 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, Westchester, Wyoming, or Yates. 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, Georgetown 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, Florence County, Hampton County, Jasper County, Kershaw County, Lancaster County, Lee County, Marion County, Marlboro County, McCormick County, Saluda County, Sumter County, and Williamsburg County B
Abbeville County, Berkeley County, Clarendon County, Dorchester County, Edgefield County, Fairfield County, Laurens 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 C
* Note: Local Table D is just 25% of the NY State table.

 

 

2019 Optional Local Sales Tax Tables
<sub>Note. The numbers provided in this table are the base local general sales taxes, figured using a local sales tax rate of 1 percent.</sub>

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 43 47 50 52 53 55 56 63 68 72 76 80 68 78 84 89 93 99 42 45 46 48 49 50
$20,000 $30,000 67 72 76 79 81 84 83 93 101 106 111 118 100 114 123 130 136 145 67 71 73 75 77 79
$30,000 $40,000 80 86 90 93 96 100 97 109 117 124 129 137 116 132 143 151 158 168 81 85 88 90 92 94
$40,000 $50,000 91 98 102 106 109 113 109 122 132 139 145 153 130 148 160 169 177 188 93 98 101 103 105 108
$50,000 $60,000 101 108 113 117 120 125 120 134 144 152 159 168 143 162 175 185 193 205 104 109 112 115 117 120
$60,000 $70,000 110 118 123 127 131 135 129 145 156 164 171 181 154 175 189 199 208 221 114 119 123 126 128 131
$70,000 $80,000 119 127 132 137 140 145 138 155 167 175 183 193 164 186 201 212 222 235 123 129 133 136 138 142
$80,000 $90,000 127 135 141 146 149 155 147 164 176 186 193 204 174 197 213 225 235 249 132 138 142 145 148 152
$90,000 $100,000 134 143 149 154 158 163 154 173 186 195 203 215 183 207 223 236 246 261 140 147 151 154 157 161
$100,000 $120,000 144 154 160 165 169 175 165 184 198 208 217 229 195 220 238 251 262 278 152 158 163 166 169 173
$120,000 $140,000 158 168 174 180 184 190 179 199 214 225 234 247 210 238 256 271 282 299 167 174 178 182 185 190
$140,000 $160,000 170 181 188 193 198 205 191 213 228 240 250 263 225 254 273 289 301 319 181 188 193 197 200 205
$160,000 $180,000 182 193 200 206 211 218 203 226 242 254 265 279 238 269 289 305 319 337 194 201 207 211 214 219
$180,000 $200,000 193 204 212 218 223 231 214 238 255 268 278 294 251 283 304 321 335 354 206 214 220 224 228 233
$200,000 $225,000 205 216 224 231 236 244 226 251 268 282 293 309 264 297 320 337 352 372 219 228 234 238 242 247
$225,000 $250,000 217 229 238 245 250 258 238 265 283 297 308 325 278 313 336 355 370 391 233 242 248 253 257 263
$250,000 $275,000 229 242 250 257 263 272 250 277 296 311 323 340 291 327 352 371 387 409 247 256 262 267 272 277
$275,000 $300,000 241 253 263 270 276 285 261 290 309 324 337 355 303 341 367 387 403 426 260 269 276 281 285 292
$300,000 or more 310 325 336 344 351 362 328 362 386 404 419 441 377 423 454 478 498 526 339 350 358 364 369 377