Itemized Deductions Introduction Future developments. What’s New Mortgage insurance premium. Charitable contributions for non-itemizers. Health coverage tax credit. Standard mileage rates. Medical and Dental Expenses Deceased taxpayer. More information. Examples of Medical and Dental Payments You Can Include in Calculating Your Total Medical Expenses Limit on long-term care premiums you can include. Examples of Medical and Dental Payments You Can't Include Line 1 Medical and Dental Expenses Whose medical and dental expenses can you include? Insurance premiums for certain nondependents. Reimbursements. Cafeteria plans. Taxes You Paid Taxes You Can't Deduct Line 5 Safe harbor for certain charitable contributions made in exchange for a state or local tax credit. U.S. possession taxes. Line 5a State and Local Income Taxes State and Local General Sales Taxes Actual Expenses Food, clothing, and medical supplies. Motor vehicles. Trade or business items. Refund of general sales taxes. Optional Sales Tax Tables Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. Income. What if you lived in more than one state? Line 2. What if you lived in more than one locality? Line 3. What if your local general sales tax rate changed during 2022? What if you lived in more than one locality in the same state during 2022? Line 6. Line 7. Line 5b State and Local Real Estate Taxes Prepayment of next year's property taxes. Refunds and rebates. Line 5c State and Local Personal Property Taxes Prepayment of next year's property taxes. Line 6 Other Taxes Interest You Paid Line 8 Home Mortgage Interest Limits on home mortgage interest. Limit for loan proceeds not used to buy, build, or substantially improve your home. Limit on loans taken out on or before December 15, 2017. Limit on loans taken out after December 15, 2017. Limit when loans exceed the fair market value of the home. Line 8a Home mortgage interest limited. Refund of overpaid interest. More than one borrower. Shared interest reported on your Form 1098. Shared interest reported on someone else's Form 1098. Form 1098 doesn’t show all interest paid. Line 8b Seller financed mortgage. Interest reported on someone else’s Form 1098. Line 8c Points Not Reported on Form 1098 Refinancing. Line 8d Line 9 Investment Interest Exception. Gifts to Charity Examples of Qualified Charitable Organizations Amounts You Can Deduct Gifts from which you benefit. Gifts of $250 or more. Limit on the amount you can deduct. Amounts You Can't Deduct Line 11 Gifts by Cash or Check Deduction for gifts by cash or check limited. Recordkeeping. Qualified Contributions Line 12 Other Than by Cash or Check Deduction for gifts other than by cash or check limited. Valuing contributions of used items. Deduction more than $500. Contribution of motor vehicle, boat, or airplane. Contributions of clothing and household items. Recordkeeping. Line 13 Carryover From Prior Year Casualty and Theft Losses Line 15 Other Itemized Deductions Line 16 Increased Standard Deduction Reporting Net Qualified Disaster Loss Reporting Other Itemized Deductions Total Itemized Deductions Line 18 2022 Instructions for Schedule A (2022) 2022 Itemized Deductions Introduction Use Schedule A (Form 1040) to figure your itemized deductions. In most cases, your federal income tax will be less if you take the larger of your itemized deductions or your standard deduction. If you itemize, you can deduct a part of your medical and dental expenses, and amounts you paid for certain taxes, interest, contributions, and other expenses. You can also deduct certain casualty and theft losses. If you and your spouse paid expenses jointly and are filing separate returns for 2022, see Pub. 504 to figure the portion of joint expenses that you can claim as itemized deductions. 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) and its instructions, such as legislation enacted after they were published, go to IRS.gov/ScheduleA. What’s New Mortgage insurance premium. The election to deduct qualified mortgage insurance premiums you paid under a mortgage insurance contract issued after December 31, 2006, in connection with a home acquisition debt that was secured by your first or second home doesn’t apply for tax years beginning after December 31, 2021. Charitable contributions for non-itemizers. The election to claim a charitable contribution for taxpayers who do not itemize their deductions expired December 31, 2021. Health coverage tax credit. The health coverage tax credit has expired. If you are a trade adjustment assistance (TAA) recipient, an alternative TAA (ATAA) recipient, a reemployment TAA (RTAA) recipient or a Pension Benefit Guaranty Corporation (PBGC) payee, then you will no longer use Form 8885 before completing Schedule A, line 1. Standard mileage rates. The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons increased to 18 cents a mile for January 1 through June 30, 2022, and 22 cents a mile from July 1 through December 31, 2022. The 2022 rate for use of your vehicle to do volunteer work for certain charitable organizations remains at 14 cents a mile. Medical and Dental Expenses You can deduct only the part of your medical and dental expenses that exceeds 7.5% of the amount of your adjusted gross income on Form 1040 or 1040-SR, line 11. If you received a distribution from a health savings account or a medical savings account in 2022, 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 Include in Calculating Your Total Medical Expenses To the extent you weren't reimbursed in calculating your total medical expenses, you can include what you paid for: Insurance premiums for medical and dental care, including premiums for qualified long-term care insurance contracts as defined in Pub. 502. But see Limit on long-term care premiums you can deduct , later. Reduce the insurance premiums by any self-employed health insurance deduction you claimed on Schedule 1 (Form 1040), line 17. You can't include 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 include any premiums you paid to the extent they were paid for with a tax-free distribution from your retirement plan. Prescription medicines or insulin. Acupuncturists, chiropractors, dentists, eye doctors, medical doctors, occupational therapists, osteopathic doctors, physical therapists, podiatrists, psychiatrists, psychoanalysts (medical care only), and psychologists. Medical examinations, X-ray and laboratory services, and insulin treatments your doctor ordered. Diagnostic tests, such as a full-body scan, pregnancy test, or blood sugar test kit. Nursing help (including your share of the employment taxes paid). If you paid someone to do both nursing and housework, you can deduct only the cost of the nursing help. Hospital care (including meals and lodging), clinic costs, and lab fees. Qualified long-term care services (see Pub. 502). The supplemental part of Medicare insurance (Medicare Part B). The premiums you pay for Medicare Part D insurance. A program to stop smoking and for prescription medicines to alleviate nicotine withdrawal. A weight-loss program as treatment for a specific disease (including obesity) diagnosed by a doctor. Medical treatment at a center for drug or alcohol addiction. Medical aids such as eyeglasses, contact lenses, hearing aids, braces, crutches, wheelchairs, and guide dogs, including the cost of maintaining them. Surgery to improve defective vision, such as laser eye surgery or radial keratotomy. Lodging expenses (but not meals) while away from home to receive medical care provided by a physician in a hospital or a medical care facility related to a hospital, provided there was no significant element of personal pleasure, recreation, or vacation in the travel. Don't deduct more than $50 a night for each person who meets the requirements in Pub. 502 under Lodging. Ambulance service and other travel costs to get medical care. If you used your own car, you can include what you spent for gas and oil to go to and from the place you received the care; or you can include 18 cents a mile for January 1 through June 30, and 22 cents a mile from July 1 through December 31. Add parking and tolls to the amount you claim under either method. Cost of breast pumps and supplies that assist lactation. Personal protective equipment (such as masks, hand sanitizer and sanitizing wipes), for the primary purpose of preventing the spread of Coronavirus. Limit on long-term care premiums you can include. The amount you can include for qualified long-term care insurance contracts (as defined in Pub. 502) depends on the age, at the end of 2022, of the person for whom the premiums were paid. See the following chart for details. IF the person was, at the end of 2022, age . . . THEN the most you can include is . . . 40 or under $ 450 41–50 $ 850 51–60 $ 1,690 61–70 $ 4,510 71 or older $ 5,640 Examples of Medical and Dental Payments You Can't Include If you were age 65 or older but not entitled to social security benefits, you can include premiums you voluntarily paid for Medicare Part A coverage. The cost of diet food. Cosmetic surgery unless it was necessary to improve a deformity related to a congenital abnormality, an injury from an accident or trauma, or a disfiguring disease. Life insurance or income protection policies. The Medicare tax on your wages and tips or the Medicare tax paid as part of the self-employment tax or household employment taxes. Nursing care for a healthy baby. But you may be able to take a credit for the amount you paid. See the Instructions for Form 2441. Illegal operations or drugs. Imported drugs not approved by the U.S. Food and Drug Administration (FDA). This includes foreign-made versions of U.S.-approved drugs manufactured without FDA approval. Nonprescription medicines, other than insulin (including nicotine gum and certain nicotine patches). Travel your doctor told you to take for rest or a change. Funeral, burial, or cremation costs. Line 1 Medical and Dental Expenses Enter the total of your medical and dental expenses, after you reduce these expenses by any payments received from insurance or other sources. See Reimbursements , later. If advance payments of the premium tax credit were made, or you think you may be eligible to claim a premium tax credit, fill out Form 8962 before filling out Schedule A, line 1. See Pub. 502 for how to figure your medical and dental expenses deduction. 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), line 17, reduce the premiums by the amount on line 17. Whose medical and dental expenses can you include? You can include medical and dental bills you paid in 2022 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 $4,400 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 2022 return. Example. You provided over half of your parent's support but can't claim your parent as a dependent because they received wages of $4,400 in 2022. You can include on line 1 any medical and dental expenses you paid in 2022 for your parent. 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 this individual 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 2022 for medical or dental expenses you paid in 2022, reduce your 2022 expenses by this amount. If you received a reimbursement in 2022 for prior year medical or dental expenses, don't reduce your 2022 expenses by this amount. However, if you deducted the expenses in the earlier year and the deduction reduced your tax, you must include the reimbursement in income onSchedule 1 (Form 1040), line 8z. See Pub. 502 for details on how to figure the amount to include. Cafeteria plans. You can’t deduct amounts that have already been excluded from your income, so don’t include on line 1 insurance premiums paid by an employer-sponsored health insurance plan (cafeteria plan) unless the premiums are included in box 1 of your Form(s) W-2. Also, don't include any other medical and dental expenses paid by the plan unless the amount paid is included in box 1 of your Form(s) W-2. Taxes You Paid Taxes You Can't Deduct Federal income and most excise taxes. Social security, Medicare, federal unemployment (FUTA), and railroad retirement (RRTA) taxes. Customs duties. Federal estate and gift taxes. However, see Line 16 , later, if you had income in respect of a decedent. Certain state and local taxes, including tax on gasoline, car inspection fees, assessments for sidewalks or other improvements to your property, tax you paid for someone else, and license fees (for example, marriage, driver's, and pet). Foreign personal or real property taxes. Line 5 The deduction for state and local taxes is generally limited to $10,000 ($5,000 if married filing separately). State and local taxes subject to this limit are the taxes that you include on lines 5a, 5b, and 5c. Safe harbor for certain charitable contributions made in exchange for a state or local tax credit. If you made a charitable contribution in exchange for a state or local tax credit and your charitable contribution deduction must be reduced as a result of receiving or expecting to receive the tax credit, you may qualify for a safe harbor that allows you to treat some or all of the disallowed charitable contribution as a payment of state and local taxes. The safe harbor applies if you meet the following conditions. You made a cash contribution to an entity described in section 170(c). In return for the cash contribution, you received a state or local tax credit. 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 Treas. Reg. 1.164-3(j). 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. You may want to take a credit for U.S. possession tax instead of a deduction. See the instructions for Schedule 3 (Form 1040), line 1, for details. Line 5a 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 2022. Your Form(s) W-2 will show these amounts. Forms W-2G, 1099-G, 1099-R, 1099-MISC, and 1099-NEC may also show state and local income taxes withheld; however, don't include on line 5a any withheld taxes you deducted on other forms, such as Schedule C, E or F. State and local income taxes paid in 2022 for a prior year, such as taxes paid with your 2021 state or local income tax return. Don't include penalties or interest. State and local estimated tax payments made during 2022, including any part of a prior year refund that you chose to have credited to your 2022 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 2022, or Refund of, or credit for, prior year state and local income taxes you actually received in 2022. Instead, see the instructions forSchedule 1 (Form 1040), line 1. State and Local General Sales Taxes If you elect to deduct state and local general sales taxes instead of income taxes, you must check the box on line 5a. To figure your state and local general sales tax deduction, you can use either your actual expenses or the optional sales tax tables. Actual Expenses Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) you paid in 2022 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. 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 2022 for amounts paid in 2022, reduce your actual 2022 state and local general sales taxes by this amount. If you received a refund of state or local general sales taxes in 2022 for prior year purchases, don't reduce your 2022 state and local general sales taxes by this amount. However, if you deducted your actual state and local general sales taxes in the earlier year and the deduction reduced your tax, you may have to include the refund in income on Schedule 1 (Form 1040), line 8z. See Recoveries in Pub. 525 for details. Optional Sales Tax Tables Instead of using your actual expenses, you can use the 2022 Optional State Sales Tax Table and the 2022 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. 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 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 2022, or Had any nontaxable income in 2022. 1. Enter your state general sales taxes from the 2022 Optional State Sales Tax Table 1. _____ Next. If, for all of 2022, 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 2022? No. Enter -0-. 2. _____ Yes. Enter your base local general sales taxes from the 2022 Optional Local Sales Tax Tables. 3. Did your locality impose a local general sales tax in 2022? Residents of California and Nevada, see the instructions for line 3 of the worksheet. No. Skip lines 3 through 5, enter -0- on line 6, and go to line 7. 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 2022, see the instructions for line 3 of the worksheet 3. . 4. Did you enter -0- on line 2? No. Skip lines 4 and 5 and go to line 6. 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? No. Multiply line 2 by line 3. 6. _____ Yes. Multiply line 1 by line 5. If you lived in more than one locality in the same state during 2022, 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 2022, enter the applicable amount, based on your 2022 income and family size, from the 2022 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 2022 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 2022 income is the amount shown on your Form 1040 or 1040-SR, line 11, plus any nontaxable items, such as the following. Tax-exempt interest. Veterans' benefits. Nontaxable combat pay. Workers' compensation. Nontaxable part of social security and railroad retirement benefits. Nontaxable part of IRA, pension, or annuity distributions. Don't include rollovers. Public assistance payments. What if you lived in more than one state? If you lived in more than one state during 2022, use the following steps to figure the amount to put on line 1 of the worksheet. 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.) 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 2022 and the denominator of which is the total number of days in the year (365). If you also lived in a locality during 2022 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, 2022 (243 days), and in State B from September 1 through December 31, 2022 (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 2022 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 2022, enter the applicable amount, based on your 2022 income and family size, from the 2022 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 2022 income. See the instructions for line 1 of the worksheet to figure your 2022 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 2022, 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 2022 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, 2022 (243 days), and in Locality 2 from September 1 through December 31, 2022 (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 2022? If you checked the “Yes” box and your local general sales tax rate changed during 2022, 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 2022 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, 2022 (273 days). The rate increased to 1.75% for the period from October 1 through December 31, 2022 (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 2022? 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 2022 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 2022 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 2022 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, 2022 (243 days), and in Locality 2 from September 1 through December 31, 2022 (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 2022, 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 2022. 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. 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. An aircraft or boat, but only if the tax rate was the same as the general sales tax rate. 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. 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. You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. 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 2022, see Refund of general sales taxes, earlier. Line 5b State and Local Real Estate Taxes 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 2022. If you sold your home in 2022, 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. 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 2022 and assessed prior to 2023 can be deducted for 2022. 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 2022 of real estate taxes you paid in 2022, reduce your deduction by the amount of the refund or rebate. If you received a refund or rebate in 2022 of real estate taxes you paid in an earlier year, don't reduce your deduction by this amount. Instead, you must include the refund or rebate in income onSchedule 1 (Form 1040), line 8z, if you deducted the real estate taxes in the earlier year and the deduction reduced your tax. See Recoveries in Pub. 525 for details on how to figure the amount to include in income. Line 5c State and Local Personal Property Taxes Enter on line 5c the state and local personal property taxes you paid, but only if the taxes were based on value alone and were imposed on a yearly basis. Example. You paid a yearly fee for the registration of your car. Part of the fee was based on the car's value and part was based on its weight. You can deduct only the part of the fee that was based on the car's value. Prepayment of next year's property taxes. Only taxes paid in 2022 and assessed prior to 2023 can be deducted for 2022. 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. You may want to take a credit for the foreign tax instead of a deduction. See the instructions for Schedule 3 (Form 1040), line 1, for details. Don't include taxes you paid to a U.S. possession on this line; instead, include U.S. possession taxes on the appropriate state and local tax line. Don't include federal estate tax on income in respect of a decedent on this line; instead, include it on line 16. Interest You Paid The rules for deducting interest vary, depending on whether the loan proceeds are used for business, personal, or investment activities. See Pub. 535 for more information about deducting business interest expenses. See Pub. 550 for more information about deducting investment interest expenses. You can't deduct personal interest. However, you can deduct qualified home mortgage interest (on your Schedule A) and interest on certain student loans (on Schedule 1 (Form 1040), line 21), as explained in Pub. 936 and Pub. 970. If you use the proceeds of a loan for more than one purpose (for example, personal and business), you must allocate the interest on the loan to each use. You allocate interest on a loan in the same way as the loan is allocated. You do this by tracing disbursements of the debt proceeds to specific uses. For more information on allocating interest, see Pub. 535. In general, if you paid interest in 2022 that applies to any period after 2022, you can deduct only amounts that apply for 2022. Use Schedule A to deduct qualified home mortgage interest and investment interest. Line 8 Home Mortgage Interest 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 2022 with an outstanding balance and you didn't use all of your home mortgage proceeds from those loans to buy, build, or substantially improve your home. Interest paid on home mortgage proceeds used for other purposes isn’t deductible on lines 8a or 8b. See Limits on home mortgage interest, later, for more information about what interest you can include on lines 8a and 8b. 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 2022 with an outstanding balance and you didn't use all of the loan proceeds to buy, build, or substantially improve the home. The only exception to this limit is for loans taken out on or before October 13, 1987; the loan proceeds for these loans are treated as having been used to buy, build, or substantially improve the home. See Pub. 936 for more information about loans taken out on or before October 13, 1987. See Pub. 936 to figure your deduction if you must check the box on line 8. Limit on loans taken out on or before December 15, 2017. For qualifying debt taken out on or before December 15, 2017, you can only deduct home mortgage interest on up to $1,000,000 ($500,000 if you are married filing separately) of that debt. The only exception is for loans taken out on or before October 13, 1987; see Pub. 936 for more information about loans taken out on or before October 13, 1987. See Pub. 936 to figure your deduction if you have loans taken out on or before December 15, 2017, that exceed $1,000,000 ($500,000 if you are married filing separately). Limit on loans taken out after December 15, 2017. For qualifying debt taken out after December 15, 2017, you can only deduct home mortgage interest on up to $750,000 ($375,000 if you are married filing separately) of that debt. If you also have qualifying debt subject to the $1,000,000 limitation discussed under Limit on loans taken out on or before December 15, 2017, earlier, the $750,000 limit for debt taken out after December 15, 2017, is reduced by the amount of your qualifying debt subject to the $1,000,000 limit. An exception exists for certain loans taken out after December 15, 2017, but before April 1, 2018. If the exception applies, your loan may be treated in the same manner as a loan taken out on or before December 15, 2017; see Pub. 936 for more information about this exception. See Pub. 936 to figure your deduction if you have loans taken out after October 13, 1987, that exceed $750,000 ($375,000 if you are married filing separately). Limit when loans exceed the fair market value of the home. If the total amount of all mortgages is more than the fair market value of the home, see Pub. 936 to figure your deduction. Line 8a Enter on line 8a mortgage interest and points reported to you on Form 1098 unless one or more of the limits on home mortgage interest apply to you. For more information about these limits, see Limits on home mortgage interest, earlier. Home mortgage interest limited. If your home mortgage interest deduction is limited, see Pub. 936 to figure the amount of mortgage interest and points reported to you on Form 1098 that are deductible. Only enter on line 8a the deductible mortgage interest and points that were reported to you on Form 1098. Refund of overpaid interest. If your Form 1098 shows any refund of overpaid interest, don't reduce your deduction by the refund. Instead, see the instructions forSchedule 1 (Form 1040), line 8z. More than one borrower. If you and at least one other person (other than your spouse if you file a joint return) were liable for and paid interest on a mortgage that was your home, you can only deduct your share of the interest. Shared interest reported on your Form 1098. If the shared interest was reported on the Form 1098 you received, deduct only your share of the interest on line 8a. Let each of the other borrowers know what their 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. 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 their social security number (SSN). Otherwise, it is the employer identification number (EIN). You must also let the recipient know your SSN. 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. 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 Reserved for future use 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. Your investment interest expense is less than your investment income from interest and ordinary dividends minus any qualified dividends. You have no other deductible investment expenses. You have no disallowed investment interest expense from 2021. 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 2022 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. Scouts BSA, Boys and Girls Clubs of America, CARE, Girl Scouts, Goodwill Industries, Red Cross, Salvation Army, and United Way. Fraternal orders, if the gifts will be used for the purposes listed under Gifts to Charity, earlier. Veterans' and certain cultural groups. Nonprofit hospitals and medical research organizations. Most nonprofit educational organizations, such as colleges, but only if your contribution isn't a substitute for tuition or other enrollment fees. Federal, state, and local governments if the gifts are solely for public purposes. Amounts You Can Deduct Contributions can be in cash, property, or out-of-pocket expenses you paid to do volunteer work for the kinds of organizations described earlier. If you drove to and from the volunteer work, you can take the actual cost of gas and oil or 14 cents a mile. Add parking and tolls to the amount you claim under either method. But don't deduct any amounts that were repaid to you. Gifts from which you benefit. If you made a gift and received a benefit in return, such as food, entertainment, or merchandise, you can generally only deduct the amount that is more than the value of the benefit. But this rule doesn't apply to certain membership benefits provided in return for an annual payment of $75 or less or to certain items or benefits of token value. For details, see Pub. 526. Example. You paid $70 to a charitable organization to attend a fund-raising dinner and the value of the dinner was $40. You can deduct only $30. Gifts of $250 or more. You can deduct a gift of $250 or more only if you have a contemporaneous written acknowledgment from the charitable organization showing the information in (1) and (2) next. The amount of any money contributed and a description (but not value) of any property donated. Whether the organization did or didn’t give you any goods or services in return for your contribution. If you did receive any goods or services, a description and estimate of the value must be included. If you received only intangible religious benefits (such as admission to a religious ceremony), the organization must state this, but it doesn't have to describe or value the benefit. In figuring whether a gift is $250 or more, don't combine separate donations. For example, if you gave your church $25 each week for a total of $1,300, treat each $25 payment as a separate gift. If you made donations through payroll deductions, treat each deduction from each paycheck as a separate gift. See Pub. 526 if you made a separate gift of $250 or more through payroll deduction. To be contemporaneous, you must get the written acknowledgment from the charitable organization by the date you file your return or the due date (including extensions) for filing your return, whichever is earlier. Don't attach the contemporaneous written acknowledgment to your return. Instead, keep it for your records. Limit on the amount you can deduct. See Pub. 526 to figure the amount of your deduction if any of the following applies. Your cash contributions or contributions of ordinary income property are more than 30% of the amount on Form 1040 or 1040-SR, line 11. Your gifts of capital gain property are more than 20% of the amount on Form 1040 or 1040-SR, line 11. You gave gifts of property that increased in value or gave gifts of the use of property. Amounts You Can't Deduct 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 take an education credit (see Form 8863). Line 11 Gifts by Cash or Check Enter on line 11 the total value of gifts you made in cash or by check (including out-of-pocket expenses), unless a limit on deducting gifts applies to you. For more information about the limits on deducting gifts, see Limit on the amount you can deduct, earlier. If your deduction is limited, you may have a carryover to next year. See Pub. 526 for more information. Deduction for gifts by cash or check limited. If your deduction for the gifts you made in cash or by check is limited, see Pub. 526 to figure the amount you can deduct. Only enter on line 11 the deductible value of gifts you made in cash or by check. Recordkeeping. For any contribution made in cash, regardless of the amount, you must maintain as a record of the contribution a bank record (such as a canceled check or credit card statement) or a written record from the charity. The written record must include the name of the charity, date, and amount of the contribution. If you made contributions through payroll deduction, see Pub. 526 for information on the records you must keep. Don't attach the record to your tax return. Instead, keep it with your other tax records. For contributions of $250 or more, you must also have a contemporaneous written acknowledgment from the charitable organization. See Gifts of $250 or more, earlier, for more information. You will still need to keep a record of when you made the cash contribution if the contemporaneous written acknowledgment doesn't include that information. Qualified Contributions In general, you can elect to treat gifts by cash or check as qualified contributions if the gift was paid in 2022 to a qualified charitable organization. This election isn't available for contributions to an organization described in IRC 509(a)(3) or for the establishment of a new, or maintenance of an existing, donor-advised fund. For details, see Pub. 526. Qualified contributions are not subject to a limitation based on a percentage of adjusted gross income; however, certain limits may apply if your qualified contributions are more than the amount on Form 1040 or 1040-SR, line 11, minus all other allowable contributions. For details, see Pub. 526. Include any contributions that you elect to treat as qualified contributions in the total amount reported on line 11. Indicate the election by also entering the amount of your qualified contributions on the dotted line next to the line 11 entry space. Line 12 Other Than by Cash or Check Enter on line 12 the total value of your contributions of property other than by cash or check, unless a limit on deducting gifts applies to you. For more information about the limits on deducting gifts, see Limit on the amount you can deduct, earlier. If your deduction is limited, you may have a carryover to next year. See Pub. 526 for more information. Deduction for gifts other than by cash or check limited. If your deduction for the contributions of property other than by cash or check is limited, see Pub. 526 to figure the amount you can deduct. Only enter on line 12 the deductible value of your contributions of property other than by cash or check. Valuing contributions of used items. If you gave used items, such as clothing or furniture, deduct their fair market value at the time you gave them. Fair market value is what a willing buyer would pay a willing seller when neither has to buy or sell and both are aware of the conditions of the sale. For more details on determining the value of donated property, see Pub. 561. Deduction more than $500. If the amount of your deduction is more than $500, you must complete and attach Form 8283. For this purpose, the “amount of your deduction” means your deduction before applying any income limits that could result in a carryover of contributions. Contribution of motor vehicle, boat, or airplane. If you deduct more than $500 for a contribution of a motor vehicle, boat, or airplane, you must also attach a statement from the charitable organization to your paper return. The organization may use Form 1098-C to provide the required information. If your total deduction is over $5,000 ($500 for certain contributions of clothing and household items (discussed next)), you may also have to get appraisals of the values of the donated property. See Form 8283 and its instructions for details. Contributions of clothing and household items. A deduction for these contributions will be allowed only if the items are in good used condition or better. However, this rule doesn't apply to a contribution of any single item for which a deduction of more than $500 is claimed and for which you include a qualified appraisal and Form 8283 with your tax return. Recordkeeping. If you gave property, you should keep a receipt or written statement from the organization you gave the property to, or a reliable written record, that shows the organization's name and address, the date and location of the gift, and a description of the property. For each gift of property, you should also keep reliable written records that include: How you figured the property's value at the time you gave it. If the value was determined by an appraisal, keep a signed copy of the appraisal. The cost or other basis of the property if you must reduce it by any ordinary income or capital gain that would have resulted if the property had been sold at its fair market value. How you figured your deduction if you chose to reduce your deduction for gifts of capital gain property. Any conditions attached to the gift. If the gift of property is $250 or more, you must also have a contemporaneous written acknowledgment from the charity. See Gifts of $250 or more, earlier, for more information. Form 8283 doesn't satisfy the contemporaneous written acknowledgment requirement, and a contemporaneous written acknowledgment isn't a substitute for the other records you may need to keep if you gave property. 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. Carryover amounts from contributions made in 2020 or 2021 are subject to a 60% limitation if you deduct those amounts in 2022. 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. 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 attributable to a federally declared disaster to the extent that: The amount of each separate casualty or theft loss is more than $100, and The total amount of all losses during the year (reduced by the $100 limit discussed in (1)) is more than 10% of the amount on Form 1040 or 1040-SR, line 11. See the Instructions for Form 4684 and Pub. 547 for more information. Other Itemized Deductions Line 16 Increased Standard Deduction Reporting If you have a net qualified disaster loss on Form 4684, line 15, and you aren’t itemizing your deductions, you can claim an increased standard deduction using Schedule A by doing the following. 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. List your standard deduction amount on the dotted line next to line 16 as "Standard Deduction Claimed With Qualified Disaster Loss." Combine the two amounts on line 16 and enter on Form 1040 or 1040-SR, line 12. 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. 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. 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), line 8b. Casualty and theft losses of income-producing property from Form 4684, lines 32 and 38b, or Form 4797, line 18a. Federal estate tax on income in respect of a decedent. A deduction for amortizable bond premium (for example, a deduction allowed for a bond premium carryforward or a deduction for amortizable bond premium on bonds acquired before October 23, 1986). An ordinary loss attributable to a contingent payment debt instrument or an inflation-indexed debt instrument (for example, a Treasury Inflation-Protected Security). Deduction for repayment of amounts under a claim of right if over $3,000. See Pub. 525 for details. Certain unrecovered investment in a pension. Impairment-related work expenses of a disabled person. Total Itemized Deductions Line 18 If you elect to itemize for state tax or other purposes even though your itemized deductions are less than your standard deduction, check the box on line 18. 2022 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 $20,000 310 372 415 448 476 515 321 367 397 419 438 464 385 440 476 504 526 557 $20,000 $30,000 422 507 564 609 647 700 457 522 565 597 624 661 555 634 686 726 758 803 $30,000 $40,000 477 572 637 688 730 790 525 600 649 687 717 759 640 732 793 838 876 927 $40,000 $50,000 523 627 698 753 800 865 583 666 721 762 796 843 713 816 883 934 975 1033 $50,000 $60,000 563 674 751 810 860 930 634 724 783 829 865 916 777 889 962 1018 1063 1125 $60,000 $70,000 598 716 797 860 913 988 679 776 839 888 927 982 834 955 1033 1093 1141 1208 $70,000 $80,000 630 754 839 906 961 1039 720 823 890 941 983 1041 887 1014 1098 1161 1213 1284 $80,000 $90,000 659 789 878 947 1005 1087 758 866 937 991 1035 1096 935 1070 1158 1224 1279 1354 $90,000 $100,000 686 821 913 986 1046 1131 794 907 981 1037 1083 1147 980 1121 1213 1283 1341 1420 $100,000 $120,000 721 863 960 1036 1099 1189 840 960 1039 1098 1147 1215 1040 1189 1287 1362 1422 1506 $120,000 $140,000 767 917 1020 1100 1168 1262 900 1029 1113 1177 1229 1301 1116 1277 1382 1462 1528 1618 $140,000 $160,000 808 966 1075 1159 1230 1330 956 1092 1181 1249 1305 1381 1187 1358 1470 1555 1625 1720 $160,000 $180,000 846 1011 1124 1213 1286 1391 1006 1150 1244 1315 1374 1454 1252 1433 1551 1640 1713 1815 $180,000 $200,000 880 1053 1170 1262 1339 1447 1054 1204 1302 1377 1438 1523 1313 1502 1626 1720 1797 1903 $200,000 $225,000 916 1096 1218 1313 1393 1506 1103 1260 1363 1441 1505 1594 1376 1574 1704 1803 1883 1994 $225,000 $250,000 954 1141 1268 1367 1450 1568 1155 1319 1427 1509 1576 1669 1443 1651 1787 1891 1975 2092 $250,000 $275,000 990 1183 1315 1418 1504 1625 1203 1375 1487 1573 1643 1739 1506 1723 1865 1973 2061 2183 $275,000 $300,000 1023 1223 1359 1465 1554 1679 1249 1428 1544 1633 1706 1806 1565 1791 1939 2051 2143 2270 $300,000 or more 1215 1450 1611 1736 1841 1989 1517 1734 1875 1983 2071 2193 1913 2189 2370 2507 2619 2774 Income California 3 7.2500% Colorado 2 2.9000% Connecticut 4 6.3500% $0 $20,000 402 459 496 524 547 578 163 187 202 214 224 237 318 355 379 397 411 431 $20,000 $30,000 565 645 697 736 768 813 231 264 286 303 317 336 446 498 532 557 577 605 $30,000 $40,000 647 738 797 842 878 929 265 303 329 348 364 386 509 569 607 636 659 691 $40,000 $50,000 715 815 881 930 971 1027 293 336 364 386 403 428 563 629 671 703 729 764 $50,000 $60,000 775 884 954 1008 1052 1113 319 365 396 419 438 464 610 681 727 761 789 827 $60,000 $70,000 828 944 1020 1077 1124 1189 341 391 423 448 469 497 651 728 777 813 843 883 $70,000 $80,000 877 999 1079 1140 1190 1258 361 414 449 475 497 526 689 770 822 860 892 935 $80,000 $90,000 921 1050 1134 1198 1250 1322 380 436 472 500 522 554 724 809 863 904 937 982 $90,000 $100,000 963 1097 1185 1252 1306 1381 398 456 494 523 546 579 756 845 902 944 979 1026 $100,000 $120,000 1017 1159 1252 1322 1380 1460 421 482 522 553 578 613 799 892 952 997 1034 1083 $120,000 $140,000 1087 1239 1338 1413 1475 1560 451 516 559 592 619 656 853 953 1017 1066 1104 1157 $140,000 $160,000 1151 1312 1417 1497 1562 1652 478 547 593 628 656 696 903 1009 1077 1128 1169 1225 $160,000 $180,000 1210 1379 1489 1573 1641 1736 503 576 624 661 691 732 949 1060 1132 1185 1228 1287 $180,000 $200,000 1265 1441 1557 1644 1716 1814 526 603 653 691 723 766 992 1108 1183 1239 1284 1345 $200,000 $225,000 1322 1506 1626 1718 1792 1895 550 630 683 723 756 801 1036 1158 1235 1294 1341 1405 $225,000 $250,000 1382 1574 1700 1795 1874 1981 576 660 715 757 791 838 1083 1210 1291 1352 1401 1469 $250,000 $275,000 1438 1638 1769 1868 1949 2062 600 687 744 788 824 873 1126 1259 1343 1406 1458 1528 $275,000 $300,000 1491 1699 1834 1937 2021 2138 622 713 773 818 855 906 1168 1305 1392 1458 1511 1584 $300,000 or more 1798 2048 2211 2335 2437 2577 754 864 936 990 1035 1097 1406 1571 1677 1756 1820 1907 Income District of Columbia 4 6.0000% Florida 1 6.0000% Georgia 2 4.0000% $0 $20,000 306 343 367 385 399 419 345 392 423 446 465 491 227 259 280 296 309 327 $20,000 $30,000 426 477 510 534 554 582 494 561 605 639 666 704 323 368 398 421 439 464 $30,000 $40,000 485 543 580 608 631 662 569 647 698 736 768 811 371 423 457 483 504 533 $40,000 $50,000 535 599 640 670 695 730 632 719 776 818 853 902 411 469 507 536 559 591 $50,000 $60,000 578 647 691 724 751 788 688 783 844 891 929 982 447 509 551 582 607 642 $60,000 $70,000 616 690 737 772 801 840 738 839 905 955 996 1053 478 545 589 623 650 688 $70,000 $80,000 651 729 778 816 846 888 783 891 961 1014 1058 1118 507 578 625 660 689 729 $80,000 $90,000 683 764 817 856 888 931 825 939 1013 1069 1115 1178 533 609 658 695 725 767 $90,000 $100,000 712 797 852 893 926 972 864 983 1061 1120 1167 1234 558 637 688 727 759 803 $100,000 $120,000 751 841 899 942 977 1025 916 1042 1124 1187 1237 1307 591 674 728 770 803 850 $120,000 $140,000 801 897 958 1004 1042 1093 982 1118 1206 1273 1327 1403 633 722 780 824 860 910 $140,000 $160,000 847 948 1013 1062 1101 1155 1044 1188 1281 1352 1410 1490 671 766 827 874 913 966 $160,000 $180,000 889 995 1063 1114 1155 1212 1100 1251 1350 1425 1486 1570 706 806 871 920 960 1016 $180,000 $200,000 928 1038 1109 1163 1206 1265 1152 1311 1415 1493 1557 1646 739 844 911 963 1005 1064 $200,000 $225,000 968 1083 1157 1213 1258 1319 1207 1373 1482 1564 1631 1723 774 882 953 1008 1052 1113 $225,000 $250,000 1010 1131 1208 1266 1313 1377 1265 1439 1553 1639 1709 1806 810 924 998 1055 1101 1165 $250,000 $275,000 1050 1175 1255 1316 1364 1431 1319 1501 1619 1709 1782 1884 844 962 1040 1099 1147 1213 $275,000 $300,000 1088 1217 1300 1363 1413 1482 1370 1559 1682 1776 1852 1957 876 999 1079 1141 1191 1260 $300,000 or more 1304 1459 1558 1633 1693 1776 1669 1899 2049 2163 2256 2384 1062 1211 1309 1383 1443 1527 Income Hawaii 1,6 4.0000% Idaho 1 6.0000% Illinois 2 6.2500% $0 $20,000 349 406 443 472 495 528 466 555 615 662 701 756 330 382 418 445 467 498 $20,000 $30,000 497 578 631 672 706 753 644 766 849 914 968 1044 467 541 591 629 660 704 $30,000 $40,000 572 665 726 773 812 865 731 870 964 1038 1099 1185 535 620 677 721 757 807 $40,000 $50,000 635 738 806 858 901 960 805 957 1061 1141 1208 1303 593 687 750 798 838 894 $50,000 $60,000 690 802 876 933 979 1044 868 1033 1145 1232 1304 1406 643 746 814 866 909 970 $60,000 $70,000 739 859 938 999 1049 1119 925 1100 1219 1311 1388 1497 688 798 870 927 973 1037 $70,000 $80,000 784 911 995 1060 1113 1187 976 1161 1286 1384 1465 1579 730 845 922 982 1030 1099 $80,000 $90,000 825 959 1048 1116 1172 1249 1023 1217 1348 1450 1535 1655 767 889 970 1032 1084 1155 $90,000 $100,000 864 1004 1097 1168 1226 1308 1067 1269 1405 1512 1600 1725 803 930 1014 1079 1133 1208 $100,000 $120,000 915 1063 1162 1237 1299 1385 1125 1337 1481 1593 1686 1817 849 983 1073 1142 1198 1277 $120,000 $140,000 980 1140 1245 1325 1392 1484 1198 1424 1577 1696 1796 1935 909 1052 1148 1222 1282 1367 $140,000 $160,000 1041 1210 1321 1407 1477 1575 1266 1504 1665 1791 1896 2043 963 1116 1217 1295 1359 1449 $160,000 $180,000 1096 1274 1391 1481 1556 1659 1327 1577 1746 1878 1987 2141 1014 1174 1280 1362 1430 1524 $180,000 $200,000 1147 1334 1457 1551 1629 1737 1384 1644 1821 1958 2072 2233 1060 1228 1339 1425 1496 1594 $200,000 $225,000 1201 1396 1525 1623 1705 1817 1443 1714 1898 2041 2160 2328 1109 1284 1400 1490 1564 1667 $225,000 $250,000 1257 1462 1597 1700 1785 1903 1505 1788 1980 2129 2253 2427 1160 1343 1465 1559 1636 1744 $250,000 $275,000 1310 1523 1664 1772 1860 1984 1563 1857 2056 2211 2339 2521 1209 1399 1526 1623 1703 1815 $275,000 $300,000 1361 1582 1728 1840 1932 2060 1618 1922 2128 2288 2421 2609 1254 1452 1583 1684 1767 1884 $300,000 or more 1653 1921 2099 2235 2346 2502 1934 2296 2541 2732 2891 3114 1518 1757 1915 2037 2138 2278 Indiana 4 7.0000% Iowa 1 6.0000% Kansas 1 6.5000% $0 $20,000 398 457 496 525 550 583 368 419 453 478 499 528 506 609 680 735 781 847 $20,000 $30,000 565 649 703 745 780 827 524 598 646 682 712 752 695 836 932 1007 1071 1160 $30,000 $40,000 648 744 807 855 895 949 603 687 742 784 818 865 787 946 1055 1141 1212 1313 $40,000 $50,000 719 825 895 948 992 1052 669 763 824 870 908 960 864 1039 1158 1252 1330 1440 $50,000 $60,000 780 896 972 1030 1077 1142 727 830 896 946 987 1044 931 1119 1248 1348 1432 1551 $60,000 $70,000 835 959 1040 1102 1153 1223 779 889 960 1014 1058 1119 990 1190 1327 1434 1523 1649 $70,000 $80,000 885 1017 1103 1168 1222 1296 827 943 1018 1076 1122 1187 1044 1254 1398 1511 1605 1738 $80,000 $90,000 932 1070 1160 1229 1285 1364 870 993 1072 1132 1182 1250 1093 1313 1464 1582 1680 1819 $90,000 $100,000 974 1119 1213 1286 1345 1426 911 1039 1122 1185 1237 1308 1139 1368 1525 1647 1750 1895 $100,000 $120,000 1031 1184 1284 1360 1423 1509 965 1100 1188 1255 1310 1385 1199 1440 1604 1734 1841 1993 $120,000 $140,000 1104 1267 1375 1456 1523 1616 1034 1179 1273 1345 1404 1484 1275 1532 1707 1844 1958 2120 $140,000 $160,000 1171 1344 1458 1545 1616 1714 1097 1252 1352 1428 1490 1576 1345 1615 1800 1944 2065 2235 $160,000 $180,000 1232 1415 1534 1625 1700 1803 1155 1318 1423 1504 1569 1659 1409 1692 1885 2036 2162 2340 $180,000 $200,000 1289 1480 1605 1701 1779 1887 1210 1380 1491 1575 1643 1738 1468 1763 1964 2121 2253 2438 $200,000 $225,000 1348 1548 1679 1779 1861 1974 1266 1444 1560 1648 1720 1818 1529 1836 2045 2209 2346 2539 $225,000 $250,000 1411 1620 1757 1862 1947 2066 1326 1512 1634 1726 1801 1904 1594 1913 2131 2302 2444 2645 $250,000 $275,000 1470 1688 1831 1939 2028 2152 1382 1576 1703 1799 1877 1985 1654 1985 2211 2388 2536 2745 $275,000 $300,000 1526 1752 1900 2013 2105 2233 1435 1637 1768 1868 1949 2061 1711 2053 2287 2470 2622 2838 $300,000 or more 1848 2122 2302 2438 2550 2705 1743 1988 2148 2269 2368 2504 2037 2443 2720 2937 3118 3374 Income Kentucky 4 6.0000% Louisiana 2 4.4500% Maine 4 5.5000% $0 $20,000 355 401 431 454 473 498 258 291 313 329 343 361 273 313 339 359 376 399 $20,000 $30,000 512 579 623 655 682 719 370 418 449 473 492 518 376 431 468 495 518 549 $30,000 $40,000 591 669 719 758 789 831 426 482 518 545 567 597 427 490 531 562 588 623 $40,000 $50,000 659 746 802 844 879 926 474 536 576 606 631 664 470 539 583 618 646 685 $50,000 $60,000 718 813 874 920 958 1010 516 584 627 660 687 723 507 581 629 666 697 739 $60,000 $70,000 771 873 939 989 1029 1085 554 626 673 708 737 776 540 619 670 709 742 786 $70,000 $80,000 820 928 998 1051 1094 1153 588 665 714 752 782 824 570 653 707 748 782 829 $80,000 $90,000 865 979 1053 1109 1154 1217 620 701 753 792 825 869 598 684 741 784 820 869 $90,000 $100,000 907 1026 1104 1162 1210 1276 649 734 789 830 864 910 623 713 772 817 854 906 $100,000 $120,000 962 1089 1171 1233 1284 1354 688 778 836 880 916 965 657 751 814 861 900 954 $120,000 $140,000 1034 1170 1258 1325 1379 1454 738 835 897 944 983 1035 699 800 866 917 958 1016 $140,000 $160,000 1100 1245 1339 1410 1468 1547 785 887 953 1004 1044 1100 739 845 915 968 1012 1072 $160,000 $180,000 1160 1313 1412 1487 1548 1632 827 935 1005 1058 1101 1160 774 886 959 1015 1060 1124 $180,000 $200,000 1217 1377 1481 1560 1624 1712 867 980 1053 1109 1154 1216 808 924 1000 1058 1106 1172 $200,000 $225,000 1275 1444 1553 1635 1702 1795 908 1026 1103 1161 1208 1273 842 963 1042 1103 1152 1221 $225,000 $250,000 1338 1514 1629 1715 1786 1883 951 1076 1156 1217 1267 1335 878 1004 1087 1150 1202 1273 $250,000 $275,000 1396 1581 1700 1791 1864 1965 992 1122 1206 1270 1321 1392 912 1043 1129 1194 1248 1322 $275,000 $300,000 1452 1644 1768 1862 1938 2044 1031 1166 1253 1319 1373 1447 944 1080 1168 1236 1291 1368 $300,000 or more 1776 2011 2163 2278 2371 2500 1257 1422 1528 1609 1674 1764 1128 1289 1395 1475 1541 1633 Income Maryland 4 6.0000% Massachusetts 4 6.2500% Michigan 4 6.0000% $0 $20,000 308 361 397 425 448 481 307 345 370 389 404 425 330 377 408 432 451 478 $20,000 $30,000 432 506 556 595 627 673 433 487 522 549 570 599 468 535 579 613 640 678 $30,000 $40,000 494 578 635 680 716 768 496 558 598 628 653 687 537 614 665 703 735 778 $40,000 $50,000 545 639 702 750 791 848 549 617 662 695 723 760 595 681 737 779 814 862 $50,000 $60,000 591 692 760 812 856 917 595 670 718 754 784 824 646 739 800 846 884 936 $60,000 $70,000 631 739 811 868 914 979 636 716 768 807 838 881 692 791 856 906 946 1002 $70,000 $80,000 668 782 858 918 967 1036 674 758 813 854 887 933 733 838 907 960 1003 1062 $80,000 $90,000 702 821 901 964 1015 1088 709 797 855 898 933 981 771 882 955 1010 1055 1118 $90,000 $100,000 733 857 941 1006 1060 1136 741 834 893 939 975 1026 807 923 999 1056 1104 1169 $100,000 $120,000 774 906 994 1063 1120 1199 783 881 945 992 1031 1084 854 976 1057 1118 1168 1237 $120,000 $140,000 827 967 1062 1135 1196 1281 838 943 1010 1061 1103 1160 914 1045 1131 1197 1250 1324 $140,000 $160,000 876 1024 1124 1201 1265 1355 888 999 1071 1125 1169 1229 969 1109 1200 1269 1326 1405 $160,000 $180,000 920 1076 1181 1262 1329 1423 933 1050 1126 1183 1229 1292 1020 1167 1262 1336 1395 1478 $180,000 $200,000 962 1124 1234 1318 1389 1487 976 1099 1177 1237 1285 1351 1068 1221 1321 1398 1460 1547 $200,000 $225,000 1005 1174 1288 1377 1450 1553 1020 1148 1231 1293 1343 1413 1117 1277 1382 1462 1527 1618 $225,000 $250,000 1050 1227 1346 1439 1515 1622 1067 1201 1287 1352 1405 1477 1169 1336 1446 1530 1598 1693 $250,000 $275,000 1093 1277 1400 1496 1576 1687 1111 1250 1340 1408 1462 1538 1217 1392 1506 1594 1665 1763 $275,000 $300,000 1133 1323 1452 1551 1633 1749 1152 1297 1390 1460 1517 1595 1263 1445 1563 1654 1728 1830 $300,000 or more 1365 1594 1747 1867 1965 2104 1392 1567 1679 1764 1833 1927 1530 1750 1894 2003 2093 2217 Income Minnesota 1 6.8750% Mississippi 2 7.0000% Missouri 2 4.2250% $0 $20,000 357 396 422 441 456 477 562 668 739 795 841 905 251 289 315 334 350 373 $20,000 $30,000 520 578 615 643 665 695 777 922 1020 1096 1159 1248 357 412 448 476 499 531 $30,000 $40,000 603 671 714 746 772 807 882 1047 1158 1244 1316 1417 411 474 516 547 574 610 $40,000 $50,000 674 750 798 834 863 902 970 1151 1273 1368 1447 1557 456 526 572 608 637 677 $50,000 $60,000 737 820 872 911 943 986 1047 1242 1373 1476 1561 1680 495 572 622 660 692 736 $60,000 $70,000 793 882 939 981 1015 1061 1115 1322 1462 1571 1662 1788 531 612 666 707 741 788 $70,000 $80,000 845 940 1000 1045 1081 1130 1176 1395 1543 1658 1753 1887 563 649 707 750 786 836 $80,000 $90,000 893 993 1056 1104 1142 1194 1233 1462 1617 1737 1837 1977 593 684 744 790 828 880 $90,000 $100,000 937 1042 1109 1159 1199 1254 1285 1524 1685 1811 1915 2061 620 716 778 827 866 921 $100,000 $120,000 996 1108 1179 1232 1275 1333 1354 1606 1775 1907 2017 2170 657 758 824 875 917 975 $120,000 $140,000 1073 1193 1269 1326 1372 1435 1442 1710 1891 2031 2148 2311 704 812 883 938 983 1045 $140,000 $160,000 1143 1271 1353 1414 1463 1530 1523 1805 1996 2144 2267 2440 747 862 937 995 1043 1109 $160,000 $180,000 1208 1343 1429 1494 1546 1617 1596 1892 2092 2247 2376 2557 786 907 987 1048 1098 1168 $180,000 $200,000 1269 1411 1501 1569 1624 1698 1665 1973 2182 2343 2478 2666 823 950 1033 1097 1150 1223 $200,000 $225,000 1332 1481 1576 1647 1705 1783 1735 2057 2274 2442 2582 2778 862 994 1081 1148 1203 1279 $225,000 $250,000 1399 1556 1656 1731 1791 1873 1810 2145 2371 2547 2693 2897 902 1041 1132 1202 1260 1340 $250,000 $275,000 1463 1627 1731 1809 1872 1958 1879 2227 2462 2645 2796 3008 940 1085 1180 1253 1313 1396 $275,000 $300,000 1523 1693 1802 1883 1949 2038 1945 2305 2548 2737 2893 3113 976 1126 1225 1301 1363 1450 $300,000 or more 1875 2085 2218 2319 2399 2509 2323 2752 3041 3266 3452 3714 1185 1367 1488 1580 1655 1760 Nebraska 1 5.5000% Nevada 5 6.8500% New Jersey 4 6.6250% $0 $20,000 320 361 388 408 425 447 382 436 471 498 520 550 365 403 427 445 460 479 $20,000 $30,000 461 521 560 589 613 645 539 615 664 702 732 775 529 584 619 645 666 694 $30,000 $40,000 533 602 647 681 708 746 617 704 760 803 839 887 612 676 716 746 770 803 $40,000 $50,000 594 671 721 758 789 831 683 779 841 889 928 981 682 753 798 832 859 895 $50,000 $60,000 647 732 786 827 860 906 740 844 912 964 1006 1064 744 822 871 908 937 977 $60,000 $70,000 695 786 844 888 924 973 791 903 975 1030 1075 1138 800 883 936 975 1007 1050 $70,000 $80,000 739 835 897 944 982 1034 838 956 1033 1091 1139 1205 851 939 996 1037 1071 1117 $80,000 $90,000 779 881 946 996 1036 1091 881 1005 1085 1147 1197 1266 898 991 1051 1095 1130 1178 $90,000 $100,000 817 923 992 1044 1086 1144 921 1050 1134 1199 1251 1323 942 1040 1102 1148 1185 1236 $100,000 $120,000 867 980 1053 1108 1152 1214 973 1110 1199 1267 1322 1399 1000 1104 1170 1219 1258 1312 $120,000 $140,000 931 1053 1131 1190 1238 1304 1041 1187 1282 1355 1414 1496 1075 1187 1257 1310 1353 1411 $140,000 $160,000 991 1120 1203 1266 1317 1387 1103 1258 1359 1435 1498 1585 1144 1263 1338 1395 1440 1501 $160,000 $180,000 1045 1181 1269 1336 1390 1464 1160 1322 1428 1509 1575 1666 1207 1333 1412 1472 1520 1584 $180,000 $200,000 1096 1239 1331 1401 1457 1535 1213 1383 1494 1578 1647 1742 1267 1399 1482 1544 1594 1663 $200,000 $225,000 1149 1299 1395 1469 1528 1609 1267 1445 1561 1649 1721 1820 1328 1467 1554 1620 1672 1744 $225,000 $250,000 1205 1362 1464 1541 1603 1688 1325 1511 1632 1724 1800 1904 1394 1539 1631 1700 1755 1830 $250,000 $275,000 1258 1422 1528 1608 1673 1762 1380 1573 1699 1795 1873 1981 1455 1607 1703 1775 1832 1911 $275,000 $300,000 1308 1479 1589 1672 1740 1833 1431 1632 1762 1862 1943 2055 1514 1672 1772 1846 1906 1987 $300,000 or more 1600 1809 1944 2046 2128 2242 1728 1970 2128 2248 2346 2481 1855 2048 2171 2262 2335 2435 Income New Mexico 1 5.0620% New York 2 4.0000% North Carolina 2 4.7500% $0 $20,000 346 379 400 416 428 445 220 244 260 272 281 294 310 365 401 429 452 485 $20,000 $30,000 508 556 587 610 628 653 318 354 376 393 407 426 434 510 561 600 632 678 $30,000 $40,000 590 647 683 710 731 760 368 409 435 455 471 493 495 582 640 684 722 774 $40,000 $50,000 661 725 765 795 818 851 410 456 485 507 525 549 547 642 706 755 796 854 $50,000 $60,000 724 793 837 870 896 931 447 498 530 554 573 599 592 695 764 818 862 924 $60,000 $70,000 780 855 902 937 965 1004 481 535 569 595 616 644 632 742 816 873 920 986 $70,000 $80,000 831 911 962 999 1029 1070 511 569 605 633 655 685 668 784 862 923 973 1042 $80,000 $90,000 879 964 1017 1056 1088 1131 539 600 639 668 691 723 702 824 905 969 1021 1094 $90,000 $100,000 924 1013 1068 1110 1143 1189 566 629 670 700 725 758 733 860 945 1011 1066 1143 $100,000 $120,000 983 1077 1137 1181 1217 1265 600 668 711 743 769 805 774 908 998 1068 1125 1206 $120,000 $140,000 1059 1161 1225 1273 1311 1363 645 718 764 799 827 865 826 969 1065 1140 1201 1288 $140,000 $160,000 1130 1239 1307 1358 1399 1454 687 764 814 851 880 921 874 1026 1127 1206 1271 1362 $160,000 $180,000 1195 1310 1383 1436 1479 1538 725 807 859 898 929 972 918 1077 1184 1266 1335 1430 $180,000 $200,000 1257 1377 1453 1510 1555 1617 760 846 901 942 975 1020 959 1125 1237 1323 1394 1494 $200,000 $225,000 1320 1447 1527 1586 1634 1698 797 887 945 988 1022 1070 1001 1175 1291 1381 1455 1560 $225,000 $250,000 1388 1521 1605 1668 1718 1786 837 931 991 1036 1073 1122 1046 1227 1349 1443 1520 1629 $250,000 $275,000 1452 1591 1679 1744 1797 1868 874 972 1035 1082 1120 1172 1088 1276 1402 1500 1581 1694 $275,000 $300,000 1512 1658 1749 1817 1872 1946 909 1011 1077 1126 1165 1219 1127 1322 1453 1555 1638 1756 $300,000 or more 1868 2047 2160 2244 2311 2402 1113 1239 1319 1379 1428 1494 1355 1590 1747 1868 1969 2110 Income North Dakota 1 5.0000% Ohio 1 5.7500% Oklahoma 1 4.5000% $0 $20,000 268 309 336 357 374 398 341 385 413 435 452 476 341 405 449 483 511 551 $20,000 $30,000 380 438 477 506 530 564 487 549 590 620 645 679 472 560 621 668 707 762 $30,000 $40,000 437 503 547 581 609 647 560 632 678 714 742 781 537 637 705 759 803 865 $40,000 $50,000 484 558 607 644 675 718 622 702 753 792 824 867 591 701 776 835 883 952 $50,000 $60,000 526 606 659 699 733 779 676 763 819 862 896 943 638 757 838 901 953 1027 $60,000 $70,000 563 648 705 749 784 834 725 818 878 924 960 1011 680 807 893 960 1016 1094 $70,000 $80,000 597 687 747 793 831 884 769 868 932 980 1019 1073 718 851 942 1013 1072 1155 $80,000 $90,000 628 723 786 835 875 930 810 914 981 1032 1073 1130 753 893 988 1062 1124 1210 $90,000 $100,000 657 756 823 873 915 973 848 957 1027 1080 1123 1183 785 931 1030 1107 1172 1262 $100,000 $120,000 695 801 870 924 968 1030 898 1013 1088 1144 1190 1253 827 981 1086 1167 1235 1330 $120,000 $140,000 744 857 932 989 1037 1102 962 1086 1166 1226 1275 1343 882 1046 1157 1243 1315 1417 $140,000 $160,000 789 909 988 1049 1099 1169 1022 1153 1238 1302 1354 1426 932 1105 1222 1313 1389 1496 $160,000 $180,000 831 957 1040 1104 1157 1230 1076 1215 1304 1371 1426 1501 977 1158 1281 1377 1456 1569 $180,000 $200,000 869 1001 1089 1156 1211 1287 1127 1272 1366 1436 1494 1572 1020 1208 1336 1436 1519 1636 $200,000 $225,000 909 1047 1139 1209 1266 1346 1180 1332 1430 1503 1563 1646 1063 1260 1393 1497 1584 1706 $225,000 $250,000 952 1096 1192 1265 1325 1409 1236 1395 1497 1575 1638 1724 1110 1315 1454 1562 1652 1779 $250,000 $275,000 992 1142 1241 1318 1380 1468 1288 1454 1561 1642 1707 1797 1153 1366 1510 1623 1716 1848 $275,000 $300,000 1029 1185 1288 1368 1433 1523 1338 1510 1621 1705 1773 1866 1193 1414 1563 1680 1777 1913 $300,000 or more 1247 1436 1561 1657 1736 1845 1626 1835 1970 2072 2155 2269 1428 1691 1869 2008 2123 2286 Income Pennsylvania 1 6.0000% Rhode Island 4 7.0000% South Carolina 2 6.0000% $0 $20,000 316 355 380 399 415 436 358 406 436 459 478 504 344 394 426 450 470 498 $20,000 $30,000 446 501 536 563 584 614 508 575 619 652 678 715 487 557 602 637 665 704 $30,000 $40,000 510 573 614 644 669 703 583 660 710 748 778 821 558 638 690 730 762 807 $40,000 $50,000 565 634 679 713 740 778 647 732 787 829 863 909 618 706 764 808 844 893 $50,000 $60,000 612 688 736 773 802 843 702 795 855 900 937 988 670 766 829 877 916 969 $60,000 $70,000 655 735 787 826 858 901 752 851 915 963 1003 1057 717 820 887 938 979 1037 $70,000 $80,000 693 778 833 875 908 954 797 902 970 1021 1063 1120 760 868 939 993 1037 1098 $80,000 $90,000 728 818 876 919 955 1003 838 949 1020 1074 1118 1179 799 913 988 1045 1091 1155 $90,000 $100,000 761 855 916 961 998 1048 877 992 1067 1124 1170 1233 835 955 1033 1092 1141 1208 $100,000 $120,000 805 904 968 1016 1055 1108 928 1050 1129 1189 1238 1305 883 1010 1092 1155 1206 1277 $120,000 $140,000 861 967 1035 1086 1128 1185 993 1124 1209 1273 1325 1397 945 1080 1169 1236 1291 1366 $140,000 $160,000 912 1024 1096 1151 1195 1256 1053 1192 1282 1350 1405 1481 1002 1145 1239 1310 1368 1448 $160,000 $180,000 959 1077 1153 1210 1256 1320 1108 1255 1349 1421 1479 1559 1054 1205 1303 1378 1439 1523 $180,000 $200,000 1002 1126 1205 1265 1314 1380 1160 1313 1412 1487 1547 1631 1102 1260 1363 1441 1505 1593 $200,000 $225,000 1047 1177 1260 1322 1373 1442 1213 1373 1477 1555 1618 1706 1152 1317 1425 1506 1573 1665 $225,000 $250,000 1095 1230 1317 1383 1436 1508 1269 1437 1545 1627 1694 1785 1206 1378 1490 1576 1646 1742 $250,000 $275,000 1140 1281 1371 1439 1494 1570 1322 1497 1610 1695 1764 1860 1255 1435 1552 1641 1714 1814 $275,000 $300,000 1183 1328 1422 1493 1550 1628 1372 1554 1671 1759 1831 1930 1302 1489 1610 1702 1778 1882 $300,000 or more 1428 1604 1717 1802 1871 1965 1662 1882 2024 2131 2218 2338 1575 1800 1947 2058 2150 2275 South Dakota 1 4.5000% Tennessee 2 7.0000% Texas 1 6.2500% $0 $20,000 374 440 484 519 547 586 481 561 614 655 689 736 369 423 458 484 506 536 $20,000 $30,000 527 620 683 731 770 826 676 788 863 921 969 1035 526 602 652 690 721 764 $30,000 $40,000 604 710 782 836 882 945 773 902 987 1053 1108 1184 605 693 750 794 830 879 $40,000 $50,000 668 786 865 925 976 1046 855 997 1091 1164 1224 1308 672 769 833 881 921 976 $50,000 $60,000 724 852 937 1003 1058 1134 926 1080 1183 1262 1327 1418 730 836 905 958 1001 1061 $60,000 $70,000 775 911 1002 1073 1131 1212 990 1154 1264 1348 1418 1515 782 896 970 1027 1073 1137 $70,000 $80,000 820 964 1061 1136 1197 1283 1048 1222 1338 1427 1501 1603 830 950 1029 1089 1138 1206 $80,000 $90,000 862 1014 1115 1194 1258 1349 1101 1284 1406 1499 1577 1684 874 1001 1083 1147 1198 1269 $90,000 $100,000 901 1060 1166 1248 1315 1410 1150 1341 1469 1567 1647 1760 914 1047 1134 1200 1254 1329 $100,000 $120,000 952 1120 1232 1319 1390 1490 1215 1417 1552 1655 1741 1860 968 1109 1201 1271 1328 1407 $120,000 $140,000 1018 1198 1317 1410 1486 1593 1299 1515 1658 1769 1860 1987 1038 1189 1287 1362 1423 1508 $140,000 $160,000 1079 1269 1396 1494 1575 1688 1376 1604 1756 1874 1970 2105 1102 1262 1366 1446 1511 1601 $160,000 $180,000 1134 1334 1467 1570 1655 1774 1446 1686 1846 1969 2070 2212 1160 1329 1439 1523 1591 1686 $180,000 $200,000 1186 1395 1534 1642 1731 1855 1511 1762 1929 2058 2164 2312 1215 1391 1507 1595 1666 1766 $200,000 $225,000 1240 1458 1603 1716 1809 1939 1579 1841 2016 2150 2261 2415 1271 1456 1577 1669 1744 1848 $225,000 $250,000 1296 1524 1677 1794 1891 2027 1651 1925 2107 2247 2363 2525 1331 1525 1651 1748 1826 1935 $250,000 $275,000 1349 1587 1745 1867 1969 2110 1718 2003 2193 2339 2459 2627 1387 1589 1721 1822 1904 2017 $275,000 $300,000 1400 1646 1810 1937 2042 2188 1781 2077 2273 2425 2550 2724 1441 1650 1787 1892 1977 2095 $300,000 or more 1690 1986 2185 2338 2464 2641 2148 2504 2741 2923 3074 3283 1750 2005 2171 2298 2402 2545 Income Utah 2 4.8500% Vermont 1 6.0000% Virginia 2 4.3000% $0 $20,000 342 397 435 463 487 519 253 275 289 300 308 319 251 295 324 346 365 391 $20,000 $30,000 481 560 612 652 685 731 354 385 404 419 430 446 355 416 457 489 515 552 $30,000 $40,000 550 640 700 746 783 836 404 439 462 478 491 509 407 477 524 560 590 632 $40,000 $50,000 609 708 774 825 866 925 446 485 510 528 542 562 450 528 580 620 653 700 $50,000 $60,000 660 768 839 894 939 1002 482 525 551 571 587 608 489 573 629 673 709 759 $60,000 $70,000 705 820 897 955 1004 1071 515 560 589 610 627 649 523 612 673 719 758 812 $70,000 $80,000 747 868 949 1011 1062 1134 544 592 623 645 663 687 554 649 712 762 803 860 $80,000 $90,000 785 913 998 1063 1117 1191 572 622 654 677 696 721 582 682 749 801 844 904 $90,000 $100,000 820 954 1042 1111 1167 1245 597 650 682 707 726 753 609 713 783 837 882 945 $100,000 $120,000 867 1008 1102 1174 1233 1316 630 686 721 746 767 795 644 754 828 885 933 999 $120,000 $140,000 927 1077 1178 1255 1318 1406 673 732 769 797 819 849 689 807 886 947 998 1068 $140,000 $160,000 981 1141 1247 1329 1396 1490 712 775 814 843 867 898 730 855 939 1004 1057 1132 $160,000 $180,000 1032 1200 1311 1397 1467 1566 748 814 855 885 910 943 768 899 987 1055 1112 1191 $180,000 $200,000 1079 1254 1371 1460 1534 1637 781 850 893 925 951 985 803 940 1033 1104 1163 1245 $200,000 $225,000 1127 1310 1432 1526 1603 1710 815 887 932 966 992 1029 839 983 1079 1154 1215 1301 $225,000 $250,000 1178 1370 1497 1595 1676 1788 852 927 974 1009 1037 1075 878 1028 1129 1207 1271 1361 $250,000 $275,000 1226 1426 1558 1660 1744 1861 886 964 1013 1049 1078 1118 914 1071 1175 1256 1323 1417 $275,000 $300,000 1272 1479 1616 1722 1809 1930 918 999 1050 1087 1118 1158 949 1111 1219 1303 1373 1470 $300,000 or more 1534 1784 1950 2077 2182 2328 1103 1201 1262 1307 1344 1393 1147 1343 1474 1575 1659 1776 Income Washington 1 6.5000% West Virginia 1 6.0000% Wisconsin 1 5.0000% $0 $20,000 397 452 487 514 536 566 351 399 430 453 472 498 304 346 373 393 410 433 $20,000 $30,000 569 647 698 736 768 811 513 583 628 662 690 729 436 495 534 564 587 620 $30,000 $40,000 656 746 804 848 885 934 596 677 730 769 802 847 502 571 616 649 677 715 $40,000 $50,000 729 829 894 943 983 1039 666 757 816 861 897 947 558 635 684 722 753 795 $50,000 $60,000 793 902 973 1026 1070 1130 729 828 892 941 981 1036 608 691 745 786 819 865 $60,000 $70,000 850 967 1043 1100 1147 1212 784 891 961 1014 1056 1115 652 741 799 843 879 928 $70,000 $80,000 903 1027 1107 1168 1218 1287 836 950 1024 1080 1125 1188 692 787 848 895 933 985 $80,000 $90,000 951 1082 1166 1231 1283 1356 883 1004 1082 1141 1189 1256 729 829 894 943 983 1038 $90,000 $100,000 996 1133 1222 1289 1344 1420 927 1054 1136 1199 1249 1319 764 868 936 988 1030 1088 $100,000 $120,000 1055 1200 1295 1366 1424 1504 986 1121 1208 1275 1329 1403 809 920 993 1047 1092 1153 $120,000 $140,000 1132 1287 1388 1465 1528 1614 1062 1207 1302 1373 1431 1511 868 987 1065 1123 1171 1237 $140,000 $160,000 1202 1368 1475 1556 1623 1714 1132 1287 1388 1464 1526 1611 923 1049 1131 1194 1244 1314 $160,000 $180,000 1267 1441 1554 1640 1710 1806 1197 1360 1467 1547 1613 1703 972 1106 1192 1258 1311 1385 $180,000 $200,000 1327 1510 1628 1718 1792 1893 1257 1429 1541 1626 1695 1790 1019 1159 1249 1318 1374 1451 $200,000 $225,000 1390 1581 1705 1799 1876 1982 1320 1501 1618 1707 1780 1879 1067 1213 1308 1380 1439 1520 $225,000 $250,000 1456 1657 1787 1885 1966 2077 1387 1577 1701 1794 1870 1975 1118 1272 1371 1447 1508 1593 $250,000 $275,000 1519 1728 1863 1966 2050 2165 1450 1649 1778 1876 1955 2065 1166 1326 1430 1509 1573 1661 $275,000 $300,000 1578 1795 1936 2043 2130 2250 1510 1717 1851 1953 2036 2150 1212 1378 1486 1568 1634 1726 $300,000 or more 1921 2185 2357 2487 2593 2739 1860 2116 2282 2407 2510 2651 1476 1679 1810 1910 1991 2103 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. Use the Ratio Method to determine your local sales tax deduction. Your state sales tax rate is provided next to the state name. Follow the instructions on the next page to determine your local sales tax deduction. 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%. This state does not have a local general sales tax, so the amount in the state table is the only amount to be deducted. The Nevada table includes the 2.25% uniform local sales tax rate in addition to the 4.6000% 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%. The 4.0% rate for Hawaii is actually an excise tax but is treated as a sales tax for purpose of this deduction. $0 $20,000 239 270 289 304 316 333 $20,000 $30,000 341 384 412 433 450 474 $30,000 $40,000 392 442 474 498 518 545 $40,000 $50,000 435 490 526 553 575 605 $50,000 $60,000 473 533 572 601 625 658 $60,000 $70,000 507 571 613 644 670 705 $70,000 $80,000 537 606 650 683 711 748 $80,000 $90,000 566 638 684 720 748 787 $90,000 $100,000 592 668 716 753 783 824 $100,000 $120,000 627 707 759 798 829 873 $120,000 $140,000 672 758 813 855 889 935 $140,000 $160,000 713 804 863 907 943 993 $160,000 $180,000 751 847 909 955 993 1045 $180,000 $200,000 787 887 952 1000 1040 1095 $200,000 $225,000 823 928 996 1047 1089 1146 $225,000 $250,000 862 972 1043 1097 1140 1200 $250,000 $275,000 899 1013 1087 1143 1188 1250 $275,000 $300,000 933 1052 1129 1187 1234 1298 $300,000 or more 1133 1278 1371 1442 1499 1577 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 Tempe C Chandler, Gilbert, Glendale, Mesa, Peoria, Phoenix, Scottsdale, Tucson, 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, Boulder County, Centennial, Colorado Springs, Denver City, El Paso County, Larimer County, Pueblo City, Pueblo County or any other locality that imposes a local sales tax A Arapahoe County, Arvada, Aurora, Boulder, Fort Collins, Greeley, Jefferson County, Lakewood, Longmont, Thornton or Westminster B Georgia Dekalb County (excluding Atlanta) B Any other locality that imposes a local sales tax C Illinois Arlington Heights, Bloomington, Champaign, Chicago, Cicero, Decatur, Evanston, Palatine, Peoria, Schaumburg, Skokie, Springfield or any other locality that imposes a local sales tax A Aurora, Elgin, Joliet, Waukegan B Louisiana East Baton Rouge Parish 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 C New York Counties: Chautauqua, Chenango, Columbia, Delaware, Dutchess, Greene, Hamilton, Tioga Cities: New York, Norwich (Chenango County) A Counties: Albany, Allegany, Broome, Cattaraugus, Cayuga, Chemung, Clinton, Cortland, Erie, Essex, Franklin, Fulton, Genesee, Herkimer, Jefferson, Lewis, Livingston, Madison, Monroe, Montgomery, Nassau, Niagara, Oneida, Onondaga, Ontario, Orange, Orleans, Oswego, Otsego, Putnam, Rensselaer, Rockland, St. Lawrence, Saratoga, Schenectady, Schoharie, Schuyler, Seneca, Steuben, Suffolk, Sullivan, Tompkins, Ulster, Warren, Washington, Wayne, Westchester, Wyoming or Yates Cities: Auburn, Glens Falls, Gloversville, Ithaca, Johnstown, Mount Vernon, New Rochelle, Ogdensburg, 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 B South Carolina Aiken County, Anderson County, Greenwood County, Horry County, Lexington County, Myrtle Beach, Newberry County, Orangeburg County, Spartanburg County and York County A Allendale County, Bamberg County, Barnwell County, Calhoun County, Charleston County, Cherokee County, Chester County, Chesterfield County, Colleton County, Darlington County, Dillon County, Edgefield County, Florence County, Jasper County, Kershaw County, Lancaster County, Laurens County, Lee County, Marion County, Marlboro County, McCormick County, Saluda County, Sumter County and Williamsburg County B Abbeville County, Berkeley County, Clarendon County, Dorchester County, Fairfield County, Hampton 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. 2022 Optional Local Sales Tax Tables Income Family Size Family Size Family Size Family Size At least But less than 1 2 3 4 5 Over 5 1 2 3 4 5 Over 5 1 2 3 4 5 Over 5 1 2 3 4 5 Over 5 Local Table A Local Table B Local Table C Local Table D $0 $20,000 54 61 66 70 73 78 63 74 81 86 91 98 79 94 104 112 118 127 55 61 65 68 70 74 20,000 30,000 76 87 94 99 103 110 88 103 113 121 127 136 110 130 144 155 164 176 80 89 94 98 102 107 30,000 40,000 87 99 107 114 119 126 100 117 129 138 145 155 125 148 164 176 186 200 92 102 109 114 118 123 40,000 50,000 96 110 119 126 131 139 111 130 142 152 160 171 138 163 180 194 205 220 103 114 121 127 131 137 50,000 60,000 104 119 129 136 142 151 120 140 154 165 173 186 149 176 195 209 221 238 112 125 133 139 143 150 60,000 70,000 112 128 138 146 152 161 128 150 164 176 185 198 158 188 207 223 235 253 120 134 142 149 154 161 70,000 80,000 118 135 146 155 161 171 135 158 174 186 195 209 167 198 219 235 248 267 128 142 151 158 164 171 80,000 90,000 124 142 154 163 170 180 142 166 182 195 205 220 175 208 229 246 260 280 135 150 160 167 173 181 90,000 100,000 130 149 161 170 178 188 148 174 190 203 214 229 183 216 239 257 271 292 142 157 168 175 181 190 100,000 120,000 138 157 170 180 188 199 157 183 201 215 226 242 193 228 252 271 286 308 150 167 178 186 192 201 120,000 140,000 147 168 182 192 201 213 167 196 215 229 241 258 205 243 269 288 305 328 161 180 191 200 207 216 140,000 160,000 156 178 193 204 213 226 177 207 227 243 255 273 217 257 284 305 322 346 172 191 204 213 220 230 160,000 180,000 164 187 203 214 224 237 186 217 238 255 268 287 227 269 297 319 337 363 181 202 215 225 232 243 180,000 200,000 172 196 212 224 234 248 194 227 249 266 280 300 237 281 310 333 352 378 190 212 225 236 244 255 200,000 225,000 179 205 222 235 245 259 203 237 260 278 292 313 247 293 323 347 367 395 199 222 236 247 256 268 225,000 250,000 188 215 232 245 256 271 212 248 272 290 305 327 258 305 337 362 383 412 209 233 248 259 268 281 250,000 275,000 196 223 242 255 267 283 220 257 282 302 318 340 268 317 350 376 397 427 219 243 259 271 280 293 275,000 300,000 203 232 251 265 277 293 228 267 293 313 329 352 278 328 363 389 411 442 227 253 269 282 291 305 300,000 or more 245 280 303 321 335 354 274 321 352 376 395 423 332 393 434 465 492 529 278 310 330 345 357 374
