2017 Instructions for Schedule A (Form 1040) (2017)

2017


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 unreimbursed employee business expenses, and amounts you paid for certain taxes, interest, contributions, and miscellaneous expenses. You can also deduct certain casualty and theft losses.

If you and your spouse paid expenses jointly and are filing separate returns for 2017, see Pub. 504 to figure the portion of joint expenses that you can claim as itemized deductions.

This is an Image: caution.gif

 

Don't include on Schedule A items deducted elsewhere, such as on Form 1040 or Schedule C, C-EZ, 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

Disaster tax relief.

Disaster tax relief was enacted for those impacted by certain Presidentially declared disasters. The tax benefits provided by this relief include the following.

  • An increased standard deduction based on your qualified disaster losses.

  • Qualified charitable contributions that aren't subject to the overall limit on itemized deductions or the 50% AGI limit.

  • Qualified disaster losses that aren't subject to the 10% of AGI limit.

To see if you were impacted by one of the Presidentially declared disasters eligible for this relief or to get more information about disaster tax relief, see Pub. 976.

This is an Image: caution.gif

 

If you are claiming an increased standard deduction, report amounts only on line 28 as instructed. See Increased Standard Deduction Reporting, later.

Mortgage insurance premiums.

The deduction for mortgage insurance premiums has been extended through 2017. You can claim the deduction on Line 13 for amounts that were paid or accrued in 2017.

Prepaid 2018 real estate and personal property taxes.

If your 2018 state and local real estate or personal property taxes were assessed and paid in 2017, you may be able to include the prepaid amount on Line 6 or Line 7 of your 2017 Schedule A. See IR-2017-210 at IRS.gov/Newsroom/irs-advisory-prepaid-real-property-taxes-may-be-deductible-in-2017-if-assessed-and-paid-in-2017 for more information.

Medical expense deduction.

The 7.5% adjusted gross income (AGI) threshold for deducting medical and dental expenses has been extended through 2018 for all taxpayers.

Limit on itemized deductions.

You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than $156,900 if married filing separately; $261,500 if single; $287,650 if head of household; or $313,800 if married filing jointly or qualifying widow(er). See Line 29, later.

Standard mileage rates.

The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is reduced to 17 cents a mile. The business standard mileage rate is reduced to 53.5 cents a mile. The 2017 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, line 38.

This is an Image: caution.gif

 

If you received a distribution from a health savings account or a medical savings account in 2017, 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 cannot deduct. It also explains when you can deduct capital expenses and special care expenses for disabled persons.

Examples of Medical and Dental Payments You Can Deduct

To the extent you weren't reimbursed, you can deduct what you paid for:

  • Insurance premiums for medical and dental care, including premiums for qualified long-term care insurance contracts as defined in Pub. 502. But see Limit on long-term care premiums you can deduct, later. Reduce the insurance premiums by any self-employed health insurance deduction you claimed on Form 1040, line 29. You can't deduct insurance premiums paid with pretax dollars because the premiums aren't included in box 1 of your Form(s) W-2. If you are a retired public safety officer, you can't deduct any premiums you paid to the extent they were paid for with a tax-free distribution from your retirement plan.

 

This is an Image: caution.gif

 

If, during 2017, you were an eligible trade adjustment assistance (TAA) recipient, an alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) payee, you must reduce your insurance premiums by any amounts used to figure the health coverage tax credit. See Line 1, later.

 

  • Prescription medicines or insulin.

  • Acupuncturists, chiropractors, dentists, eye doctors, medical doctors, occupational therapists, osteopathic doctors, physical therapists, podiatrists, psychiatrists, psychoanalysts (medical care only), and psychologists.

  • Medical examinations, X-ray and laboratory services, insulin treatment, and whirlpool baths your doctor ordered.

  • Diagnostic tests, such as a full-body scan, pregnancy test, or blood sugar test kit.

  • Nursing help (including your share of the employment taxes paid). If you paid someone to do both nursing and housework, you can deduct only the cost of the nursing help.

  • Hospital care (including meals and lodging), clinic costs, and lab fees.

  • Qualified long-term care services (see Pub. 502).

  • The supplemental part of Medicare insurance (Medicare B).

  • The premiums you pay for Medicare Part D insurance.

  • A program to stop smoking and for prescription medicines to alleviate nicotine withdrawal.

  • A weight-loss program as treatment for a specific disease (including obesity) diagnosed by a doctor.

  • Medical treatment at a center for drug or alcohol addiction.

  • Medical aids such as eyeglasses, contact lenses, hearing aids, braces, crutches, wheelchairs, and guide dogs, including the cost of maintaining them.

  • Surgery to improve defective vision, such as laser eye surgery or radial keratotomy.

  • Lodging expenses (but not meals) while away from home to receive medical care provided by a physician in a hospital or a medical care facility related to a hospital, provided there was no significant element of personal pleasure, recreation, or vacation in the travel. Don't deduct more than $50 a night for each person who meets the requirements in Pub. 502 under Lodging.

  • Ambulance service and other travel costs to get medical care. If you used your own car, you can claim what you spent for gas and oil to go to and from the place you received the care; or you can claim 17 cents a mile. Add parking and tolls to the amount you claim under either method.

  • Cost of breast pumps and supplies that assist lactation.

 

Limit on long-term care premiums you can deduct.

The amount you can deduct for qualified long-term care insurance contracts (as defined in Pub. 502) depends on the age, at the end of 2017, of the person for whom the premiums were paid. See the following chart for details.

IF the person was, at the end of 2017, age . . . THEN the most you can deduct is . . .
40 or under $ 410
41–50 $ 770
51–60 $ 1,530
61–70 $ 4,090
71 or older $ 5,110

 

Examples of Medical and Dental Payments You Can't Deduct

 

This is an Image: taxtip.gif

 

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

  • The cost of diet food.

  • Cosmetic surgery unless it was necessary to improve a deformity related to a congenital abnormality, an injury from an accident or trauma, or a disfiguring disease.

  • Life insurance or income protection policies.

  • The Medicare tax on your wages and tips or the Medicare tax paid as part of the self-employment tax or household employment taxes.

  • Nursing care for a healthy baby. But you may be able to take a credit for the amount you paid. See the Instructions for Form 2441.

  • Illegal operations or drugs.

  • Imported drugs not approved by the U.S. Food and Drug Administration (FDA). This includes foreign-made versions of U.S.-approved drugs manufactured without FDA approval.

  • Nonprescription medicines, other than insulin (including nicotine gum and certain nicotine patches).

  • Travel your doctor told you to take for rest or a change.

  • Funeral, burial, or cremation costs.

 

Line 1

Medical and Dental Expenses

Enter the total of your medical and dental expenses, after you reduce these expenses by any payments received from insurance or other sources. See Reimbursements, later.

If advance payments of the premium tax credit were made, or you think you may be eligible to claim a premium tax credit, fill out Form 8962 before filling out Schedule A, line 1. See Pub. 502 for how to figure your medical and dental expenses deduction.

This is an Image: taxtip.gif

 

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 Form 1040, line 29, reduce the premiums by the amount on line 29.

This is an Image: caution.gif

 

If, during 2017, you were an eligible trade adjustment assistance (TAA) recipient, an alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) payee, you must complete Form 8885 before completing Schedule A, line 1. When figuring the amount of insurance premiums you can deduct on Schedule A, don’t include any of the following.

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

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

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

 

Whose medical and dental expenses can you include?

You can include medical and dental bills you paid in 2017 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 $4,050 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 2017 return.

 

Example.

You provided over half of your mother's support but can't claim her as a dependent because she received wages of $4,050 in 2017. You can include on line 1 any medical and dental expenses you paid in 2017 for your mother.

Insurance premiums for certain nondependents.

You may have a medical or dental insurance policy that also covers an individual who isn't your dependent (for example, a nondependent child under age 27). You can't deduct any premiums attributable to this individual, unless he or she is a person described under Whose medical and dental expenses can you include, earlier. However, if you had family coverage when you added this individual to your policy and your premiums didn't increase, you can enter on line 1 the full amount of your medical and dental insurance premiums. See Pub. 502 for more information.

Reimbursements.

If your insurance company paid the provider directly for part of your expenses, and you paid only the amount that remained, include on line 1 only the amount you paid. If you received a reimbursement in 2017 for medical or dental expenses you paid in 2017, reduce your 2017 expenses by this amount. If you received a reimbursement in 2017 for prior year medical or dental expenses, don't reduce your 2017 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 on Form 1040, line 21. 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 28, 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).

 

Line 5

This is an Image: caution.gif

 

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 elect to deduct state and local income taxes, you must check box a on line 5. Include on this line the state and local income taxes listed next.

  • State and local income taxes withheld from your salary during 2017. Your Form(s) W-2 will show these amounts. Forms W-2G, 1099-G, 1099-R, and 1099-MISC may also show state and local income taxes withheld.

  • State and local income taxes paid in 2017 for a prior year, such as taxes paid with your 2016 state or local income tax return. Don't include penalties or interest.

  • State and local estimated tax payments made during 2017, including any part of a prior year refund that you chose to have credited to your 2017 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 2017, or

  • Refund of, or credit for, prior year state and local income taxes you actually received in 2017. Instead, see the instructions for Form 1040, line 10.

 

State and Local General Sales Taxes

If you elect to deduct state and local general sales taxes, you must check box b on line 5. To figure your 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 2017 if the tax rate was the same as the general sales tax rate.

Food, clothing, and medical supplies.

Sales taxes on food, clothing, and medical supplies are deductible as a general sales tax even if the tax rate was less than the general sales tax rate.

Motor vehicles.

Sales taxes on motor vehicles are deductible as a general sales tax even if the tax rate was different than the general sales tax rate. However, if you paid sales tax on a motor vehicle at a rate higher than the general sales tax, you can deduct only the amount of the tax that you would have paid at the general sales tax rate on that vehicle. Include any state and local general sales taxes paid for a leased motor vehicle.

Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles.

This is an Image: caution.gif

 

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 2017 for amounts paid in 2017, reduce your actual 2017 state and local general sales taxes by this amount. If you received a refund of state or local general sales taxes in 2017 for prior year purchases, don't reduce your 2017 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 Form 1040, line 21. See Recoveries in Pub. 525 for details.

Optional Sales Tax Tables

Instead of using your actual expenses, you can use the 2017 Optional State Sales Tax Table and the 2017 Optional Local Sales Tax Tables at the end of these instructions to figure your state and local general sales tax deduction. You may also be able to add the state and local general sales taxes paid on certain specified items.

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

This is an Image: caution.gif

 

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 5b

This is an Image: taxtip.gif

 

Instead of using this worksheet, you can find your deduction by using the Sales Tax Deduction Calculator at IRS.gov/SalesTax .

Before you begin:

See the instructions for line 1 of the worksheet if you:

 

  • Lived in more than one state during 2017, or

  • Had any nontaxable income in 2017.

 

 
 
1. Enter your state general sales taxes from the 2017 Optional State Sales Tax Table 1. $  
  Next. If, for all of 2017, 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 2017?      
  This is an Image: box.gif
 
No. Enter -0-.   2. $  
  This is an Image: box.gif
 
Yes. Enter your base local general sales taxes from the 2017 Optional Local Sales Tax Tables.    
3. Did your locality impose a local general sales tax in 2017? Residents of California and Nevada, see the instructions for line 3 of the worksheet.  
  This is an Image: box.gif
 
No. Skip lines 3 through 5, enter -0- on line 6, and go to line 7.          
  This is an Image: box.gif
 
Yes. Enter your local general sales tax rate, but omit the percentage sign. For example, if your local general sales tax rate was 2.5%, enter 2.5. If your local general sales tax rate changed or you lived in more than one locality in the same state during 2017, see the instructions for line 3 of the worksheet 3. .      
4. Did you enter -0- on line 2?          
  This is an Image: box.gif
 
No. Skip lines 4 and 5 and go to line 6.          
  This is an Image: box.gif
 
Yes. Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. For example, if your state general sales tax rate is 6%, enter 6.0 4. .      
5. Divide line 3 by line 4. Enter the result as a decimal (rounded to at least three places) 5. .      
6. Did you enter -0- on line 2?          
  This is an Image: box.gif
 
No. Multiply line 2 by line 3.   6. $  
  This is an Image: box.gif
 
Yes. Multiply line 1 by line 5. If you lived in more than one locality in the same state during 2017, 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 5. Be sure to check box b 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 2017, enter the applicable amount, based on your 2017 income and exemptions, from the 2017 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 2017 income. If married filing separately, don't include your spouse's income.

Note.

The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d.

Income.

Your 2017 income is the amount shown on your Form 1040, line 38, 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 2017, use the following steps to figure the amount to put on line 1 of the worksheet.

  1. Look up the table amount for each state using the rules stated earlier. (If there is no table for a state, the table amount for that state is considered to be zero.)

  2. Multiply the table amount of each state by a fraction, the numerator of which is the number of days you lived in the state during 2017 and the denominator of which is the total number of days in the year (365).

  3. If you also lived in a locality during 2017 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, 2017 (243 days), and in State B from September 1 through December 31, 2017 (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 2017 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 2017, enter the applicable amount, based on your 2017 income and exemptions, from the 2017 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 2017 income. See the instructions for line 1 of the worksheet to figure your 2017 income. The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d.

What if you lived in more than one locality?

If you lived in more than one locality during 2017, 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 2017 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, 2017 (243 days), and in Locality 2 from September 1 through December 31, 2017 (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 2017?

If you checked the "Yes" box and your local general sales tax rate changed during 2017, 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 2017 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, 2017 (273 days). The rate increased to 1.75% for the period from October 1 through December 31, 2017 (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 2017?

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 2017 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 2017 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 2017 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, 2017 (243 days), and in Locality 2 from September 1 through December 31, 2017 (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 2017, 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 2017. If you checked the "Yes" box on line 6 of any of those worksheets, multiply line 5 of that worksheet by the amount that you entered on line 1 for that state on the first worksheet.

Line 7.

Enter on line 7 any state and local general sales taxes paid on the following specified items. If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets.

  1. A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). Also include any state and local general sales taxes paid for a leased motor vehicle. If the state sales tax rate on these items is higher than the general sales tax rate, only include the amount of tax you would have paid at the general sales tax rate.

  2. An aircraft or boat, but only if the tax rate was the same as the general sales tax rate.

  3. A home (including a mobile home or prefabricated home) or substantial addition to or major renovation of a home, but only if the tax rate was the same as the general sales tax rate and any of the following applies.

    1. Your state or locality imposes a general sales tax directly on the sale of a home or on the cost of a substantial addition or major renovation.

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

    3. Under your state law, your contractor is considered your agent in the construction of the home or substantial addition or the performance of a major renovation. The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. In this case, you will be considered to have purchased any items subject to a sales tax and to have paid the sales tax directly.

 

Don't include sales taxes paid on items used in your trade or business. If you received a refund of state or local general sales taxes in 2017, see Refund of general sales taxes, earlier.

Line 6

Real Estate Taxes

This is an Image: taxtip.gif

 

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 6.

Include taxes (state, local, or foreign) 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 6.

  • 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 deduct only the amount the mortgage company actually paid to the taxing authority in 2017.

If you sold your home in 2017, any real estate tax charged to the buyer should be shown on your settlement statement and in box 6 of any Form 1099-S you received. This amount is considered a refund of real estate taxes. See Refunds and rebates, later. Any real estate taxes you paid at closing should be shown on your settlement statement.

This is an Image: caution.gif

 

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 assessed and paid in 2017 can be deducted for 2017. 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 2017 of real estate taxes you paid in 2017, reduce your deduction by the amount of the refund or rebate. If you received a refund or rebate in 2017 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 on Form 1040, line 21, 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 7

Personal Property Taxes

Enter 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 assessed and paid in 2017 can be deducted for 2017. 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 8

Other Taxes

If you had any deductible tax not listed on line 5, 6, or 7, list the type and amount of tax. Enter only one total on line 8. Include on this line income tax you paid to a foreign country or U.S. possession.

This is an Image: taxtip.gif

 

You may want to take a credit for the foreign tax instead of a deduction. See the instructions for Form 1040, line 48, for details.

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 line 33 of your Form 1040), 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. However, you don't have to allocate home mortgage interest if it is fully deductible, regardless of how the funds are used.

You allocate interest (other than fully deductible home mortgage 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 2017 that applies to any period after 2017, you can deduct only amounts that apply for 2017.

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

Lines 10 and 11

Home Mortgage Interest

This is an Image: taxtip.gif

 

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 10 or 11.

A home mortgage is any loan that is secured by your main home or second home. 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.

Limit on home mortgage interest.

If you took out any mortgages after October 13, 1987, your deduction may be limited. Any additional amounts borrowed after October 13, 1987, on a line-of-credit mortgage you had on that date are treated as a mortgage taken out after October 13, 1987. If you refinanced a mortgage you had on October 13, 1987, treat the new mortgage as taken out on or before October 13, 1987. However, if you refinanced for more than the balance of the old mortgage, treat the excess as a mortgage taken out after October 13, 1987.

See Pub. 936 to figure your deduction if either (1) or (2) next applies. If you had more than one home at the same time, the dollar amounts in (1) and (2) apply to the total mortgages on both homes.

  1. You, or your spouse if filing jointly, took out any mortgages after October 13, 1987, and used the proceeds for purposes other than to buy, build, or improve your home, and all of these mortgages totaled over $100,000 at any time during 2017. The limit is $50,000 if married filing separately. An example of this type of mortgage is a home equity loan used to pay off credit card bills, buy a car, or pay tuition.

  2. You, or your spouse if filing jointly, took out any mortgages after October 13, 1987, and used the proceeds to buy, build, or improve your home, and these mortgages plus any mortgages you took out on or before October 13, 1987, totaled over $1 million at any time during 2017. The limit is $500,000 if married filing separately.

 

This is an Image: caution.gif

 

If the total amount of all mortgages is more than the fair market value of the home, additional limits apply. See Pub. 936.

Line 10

Enter on line 10 mortgage interest and points reported to you on Form 1098.

Home mortgage interest limited.

If your home mortgage interest deduction is limited, only enter on line 10 the deductible mortgage interest and points that were reported to you on Form 1098. See Limit on home mortgage interest, earlier, for more information about when your deduction is limited.

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 for Form 1040, line 21.

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 interest was reported on the other person's Form 1098, report your share of the interest on line 11 (as explained in Line 11, later).

Form 1098 doesn’t show all interest paid.

If you paid more interest to the recipient than is shown on Form 1098, show the larger deductible amount on line 10 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 10.

This is an Image: caution.gif

 

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 10.

Line 11

If you paid home mortgage interest to a recipient who didn’t provide you a Form 1098, report your deductible mortgage interest on line 11.

Seller financed mortgage.

If you paid home mortgage interest to the person from whom you bought the home and that person did not provide you a Form 1098, write that person's name, identifying number, and address on the dotted lines next to line 11. If the recipient of your home mortgage payment(s) is an individual, the identifying number is his or her social security number (SSN). Otherwise, it is the employer identification number (EIN). You must also let the recipient know your SSN.

This is an Image: caution.gif

 

If you don't show the required information about the recipient or let the recipient know your SSN, you may have to pay a $50 penalty.

Interest reported on someone else’s Form 1098.

If you and at least one other person (other than your spouse if filing jointly) were liable for and paid interest on the mortgage, and the home mortgage interest paid was reported on the other person’s Form 1098, identify the name and address of the person or persons who received a Form 1098 reporting the interest you paid. If you are filing a paper return, identify the person by attaching a statement to your paper return and printing "See attached" to the right of line 11.

Line 12

Points Not Reported on Form 1098

Points are shown on your settlement statement. Points you paid only to borrow money are generally deductible over the life of the loan. See Pub. 936 to figure the amount you can deduct. Points paid for other purposes, such as for a lender's services, aren't deductible.

Refinancing.

Generally, you must deduct points you paid to refinance a mortgage over the life of the loan. This is true even if the new mortgage is secured by your main home.

If you used part of the proceeds to improve your main home, you may be able to deduct the part of the points related to the improvement in the year paid. See Pub. 936 for details.

This is an Image: taxtip.gif

 

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 13

Mortgage Insurance Premiums

Enter the qualified mortgage insurance premiums you paid under a mortgage insurance contract issued after December 31, 2006, in connection with home acquisition debt that was secured by your first or second home. Box 5 of Form 1098 shows the amount of premiums you paid in 2017. If you and at least one other person (other than your spouse if filing jointly) were liable for and paid the premiums in connection with the loan, and the premiums were reported on the other person's Form 1098, report your share of the premiums on line 13. See Prepaid mortgage insurance premiums, later, if you paid any premiums allocable to any period after 2017.

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

Mortgage insurance provided by the Department of Veterans Affairs and the Rural Housing Service is commonly known as a funding fee and guarantee fee, respectively. These fees can be deducted fully in 2017 if the mortgage insurance contract was issued in 2017. Contact the mortgage insurance issuer to determine the deductible amount if it isn't included in box 5 of Form 1098.

Prepaid mortgage insurance premiums.

If you paid qualified mortgage insurance premiums that are allocable to periods after 2017, you must allocate them over the shorter of:

 

  • The stated term of the mortgage, or

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

 

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

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

Limit on amount you can deduct.

You can't deduct your mortgage insurance premiums if the amount on Form 1040, line 38, is more than $109,000 ($54,500 if married filing separately). If the amount on Form 1040, line 38, is more than $100,000 ($50,000 if married filing separately), your deduction is limited and you must use the Mortgage Insurance Premiums Deduction Worksheet to figure your deduction.

Mortgage Insurance Premiums Deduction Worksheet—Line 13

Before you begin:

  • See the instructions for line 13 to see if you must use this worksheet to figure your deduction.

 

   
1.   Enter the total premiums you paid in 2017 for qualified mortgage insurance for a contract issued after December 31, 2006 1.    
2.   Enter the amount from Form 1040, line 38 2.      
3.   Enter $100,000 ($50,000 if married filing separately) 3.      
4.   Is the amount on line 2 more than the amount on line 3?        
    This is an Image: box.gif
 
No.
Your deduction isn't limited. Enter the amount from line 1 of this worksheet on Schedule A, line 13. Don't complete the rest of this worksheet.        
    This is an Image: box.gif
 
Yes.
Subtract line 3 from line 2. If the result isn't a multiple of $1,000 ($500 if married filing separately), increase it to the next multiple of $1,000 ($500 if married filing separately). For example, increase $425 to $1,000, increase $2,025 to $3,000; or if married filing separately, increase $425 to $500, increase $2,025 to $2,500, etc. 4.      
5.   Divide line 4 by $10,000 ($5,000 if married filing separately). Enter the result as a decimal. If the result is 1.0 or more, enter 1.0 5. .  
6.   Multiply line 1 by line 5 6.    
7.   Mortgage insurance premiums deduction. Subtract line 6 from line 1. Enter the result here and on Schedule A, line 13 7.    
   

Line 14

Investment Interest

Investment interest is interest paid on money you borrowed that is allocable to property held for investment. It doesn't include any interest allocable to passive activities or to securities that generate tax-exempt income.

Complete and attach Form 4952 to figure your deduction.

Exception.

You don't have to file Form 4952 if all three of the following apply.

  1. Your investment interest expense is less than your investment income from interest and ordinary dividends minus any qualified dividends.

  2. You have no other deductible investment expenses.

  3. You have no disallowed investment interest expense from 2016.

 

This is an Image: caution.gif

 

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 2017 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/EOSelectCheck to see if an organization is eligible to receive tax-deductible contributions (Publication 78 data).

 

Examples of Qualified Charitable Organizations

The following list gives some examples of qualified organizations. See Pub 526 for more examples.

  • Churches, mosques, synagogues, temples, and other religious organizations.

  • Boy Scouts, Boys and Girls Clubs of America, CARE, Girl Scouts, Goodwill Industries, Red Cross, Salvation Army, and United Way.

  • Fraternal orders, if the gifts will be used for the purposes listed under Gifts to Charity, earlier.

  • Veterans' and certain cultural groups.

  • Nonprofit hospitals and medical research organizations.

  • Most nonprofit educational organizations, such as colleges, but only if your contribution isn't a substitute for tuition or other enrollment fees.

  • Federal, state, and local governments if the gifts are solely for public purposes.

 

Amounts You Can Deduct

Contributions can be in cash, property, or out-of-pocket expenses you paid to do volunteer work for the kinds of organizations described earlier. If you drove to and from the volunteer work, you can take the actual cost of gas and oil or 14 cents a mile. Add parking and tolls to the amount you claim under either method. But don't deduct any amounts that were repaid to you.

Gifts from which you benefit.

If you made a gift and received a benefit in return, such as food, entertainment, or merchandise, you can generally only deduct the amount that is more than the value of the benefit. But this rule doesn't apply to certain membership benefits provided in return for an annual payment of $75 or less or to certain items or benefits of token value. For details, see Pub. 526.

Example.

You paid $70 to a charitable organization to attend a fund-raising dinner and the value of the dinner was $40. You can deduct only $30.

Gifts of $250 or more.

You can deduct a gift of $250 or more only if you have a statement from the charitable organization showing the information in (1) and (2) next.

  1. The amount of any money contributed and a description (but not value) of any property donated.

  2. Whether the organization did or did not 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.

This is an Image: taxtip.gif

 

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

Limit on the amount you can deduct.

See Pub. 526 to figure the amount of your deduction if any of the following applies.

  1. Your cash contributions or contributions of ordinary income property are more than 30% of the amount on Form 1040, line 38.

  2. Your gifts of capital gain property are more than 20% of the amount on Form 1040, line 38.

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

 

Amounts You Can't Deduct

 

  • 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 28. See Line 28, later, for more information on gambling losses.

  • Value of your time or services.

  • Value of blood given to a blood bank.

  • The transfer of a future interest in tangible personal property. Generally, no deduction is allowed until the entire interest has been transferred.

  • Gifts to individuals and groups that are operated for personal profit.

  • Gifts to foreign organizations. However, you may be able to deduct gifts to certain U.S. organizations that transfer funds to foreign charities and certain Canadian, Israeli, and Mexican charities. See Pub. 526 for details.

  • Gifts to organizations engaged in certain political activities that are of direct financial interest to your trade or business. See section 170(f)(9).

  • Gifts to groups whose purpose is to lobby for changes in the laws.

  • Gifts to civic leagues, social and sports clubs, labor unions, and chambers of commerce.

  • Value of benefits received in connection with a contribution to a charitable organization. See Pub. 526 for exceptions.

  • Cost of tuition. However, you may be able to deduct this as a job education expense on line 21 or take an education credit (see Form 8863).

 

Line 16

Gifts by Cash or Check

Enter on line 16 the total value of gifts you made in cash or by check (including out-of-pocket expenses).

Recordkeeping.

For any contribution made in cash, regardless of the amount, you must maintain as a record of the contribution a bank record (such as a canceled check or credit card statement) or a written record from the charity. The written record must include the name of the charity, date, and amount of the contribution. If you made contributions through payroll deduction, see Pub. 526 for information on the records you must keep. Don't attach the record to your tax return. Instead, keep it with your other tax records.

Qualified Contributions

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

  • The gift was paid after August 22, 2017, to certain qualified charitable organizations,

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

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

For details, including the types of charitable organizations that qualify and the descriptions of the disaster areas eligible for this tax relief, see Pub. 976.

Qualified contributions are not subject to the adjusted gross income limitation or the overall limitation on itemized deductions; however, certain limits may apply if your qualified contributions are more than the amount on Form 1040, line 38, 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 16. Indicate the election by also entering the amount of your qualified contributions on the dotted line next to the line 16 entry space.

Line 17

Other Than by Cash or Check

Enter on line 17 the total value of your contributions of property other than by cash or check. 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.

 

This is an Image: caution.gif

 

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 18

Carryover From Prior Year

You may have contributions that you couldn't deduct in an earlier year because they exceeded the limits on the amount you could deduct. In most cases, you have 5 years to use contributions that were limited in an earlier year. The same limits apply this year to your carryover amounts as applied to those amounts in the earlier year. After applying those limits, enter the amount of your carryover that you are allowed to deduct this year. See Pub. 526 for details.

Casualty and Theft Losses

Line 20

Complete and attach Form 4684 to figure the amount of your loss. Only enter the amount from Form 4684, line 18, on line 20.

This is an Image: caution.gif

 

Don't enter a net qualified disaster loss from Form 4684, line 15, on line 20. Instead, enter that amount, if any, on line 28. See Line 28, later, for information about reporting a net qualified disaster loss.

You may be able to deduct part or all of each loss caused by theft, vandalism, fire, storm, or similar causes; car, boat, and other accidents; and corrosive drywall. You may also be able to deduct money you had in a financial institution but lost because of the insolvency or bankruptcy of the institution.

You can deduct personal casualty or theft losses only to the extent that:

  1. The amount of each separate casualty or theft loss is more than $100, and

  2. The total amount of all losses during the year (reduced by the $100 limit discussed in (1)) is more than 10% of the amount on Form 1040, line 38.

 

Corrosive drywall losses.

If you paid for repairs to your personal residence or household appliances because of corrosive drywall, you may be able to deduct on line 20 those amounts paid. See Pub. 547 for details.

Use Schedule A, line 23, to deduct the costs of proving that you had a property loss. Examples of these costs are appraisal fees and photographs used to establish the amount of your loss.

Job Expenses and Certain Miscellaneous Deductions

You can deduct only the part of these expenses that exceeds 2% of the amount on Form 1040, line 38.

Pub. 529 discusses the types of expenses that can and cannot be deducted.

Examples of Expenses You Can't Deduct

 

  • Political contributions.

  • Legal expenses for personal matters that don't produce taxable income.

  • Lost or misplaced cash or property.

  • Expenses for meals during regular or extra work hours.

  • The cost of entertaining friends.

  • Commuting expenses. See Pub. 529 for the definition of commuting.

  • Travel expenses for employment away from home if that period of employment exceeds 1 year. See Pub. 529 for an exception for certain federal employees.

  • Travel as a form of education.

  • Expenses of attending a seminar, convention, or similar meeting unless it is related to your employment.

  • Club dues.

  • Expenses of adopting a child. But you may be able to take a credit for adoption expenses. See Form 8839 and its instructions for details.

  • Fines and penalties.

  • Expenses of producing tax-exempt income.

 

Line 21

Unreimbursed Employee Expenses

Enter the total ordinary and necessary job expenses you paid for which you weren't reimbursed. (Amounts your employer included in box 1 of your Form W-2 aren't considered reimbursements.)

An ordinary expense is one that is common and accepted in your field of trade, business, or profession. A necessary expense is one that is helpful and appropriate for your business. An expense doesn't have to be required to be considered necessary.

You must fill in and attach Form 2106 if either (1) or (2), next, applies.

  1. You claim any travel, transportation, meal, or entertainment expenses for your job.

  2. Your employer reimbursed you for any of your job expenses that you would otherwise report on line 21.

 

This is an Image: taxtip.gif

 

If you used your own vehicle, are using the standard mileage rate, and (2), earlier, doesn't apply, you may be able to file Form 2106-EZ instead.

If you don't have to file Form 2106 or 2106-EZ, list the type and amount of each expense next to line 21 and enter the total of all these expenses on line 21. If you are filing a paper return and you can't fit all your expenses on the dotted line next to line 21, attach a statement instead showing the type and amount of each expense.

This is an Image: caution.gif

 

Don't include on line 21 any educator expenses you deducted on Form 1040, line 23.

Examples of other expenses to include on line 21 are:

  • Safety equipment, small tools, and supplies needed for your job.

  • Uniforms required by your employer that aren't suitable for ordinary wear.

  • Protective clothing required in your work, such as hard hats, safety shoes, and glasses.

  • Physical examinations required by your employer.

  • Dues to professional organizations and chambers of commerce.

  • Subscriptions to professional journals.

  • Fees to employment agencies and other costs to look for a new job in your present occupation, even if you don't get a new job.

  • Certain business use of part of your home. For details, including limits that apply, use TaxTopic 509 (see the Instructions for Form 1040) or see Pub. 587.

  • Certain educational expenses. For details, use TaxTopic 513 (see the Instructions for Form 1040) or see Pub. 970.

 

This is an Image: caution.gif

 

You may be able to take a credit for your educational expenses instead of a deduction. See Form 8863 for details.

Line 22

Tax Preparation Fees

Enter the fees you paid for preparation of your tax return, including fees paid for filing your return electronically. If you paid your tax by credit or debit card, include the convenience fee you were charged on line 23 instead of this line.

Line 23

Other Expenses

Enter the total amount you paid to produce or collect taxable income and manage or protect property held for earning income.

This is an Image: caution.gif

 

Don't include any personal, living, or family expenses on line 23.

List the type and amount of each expense next to line 23 and enter the total of these expenses on line 23. If you are filing a paper return and you can't fit all your expenses on the dotted lines next to line 23, attach a statement instead showing the type and amount of each expense.

Examples of expenses to include on line 23 are:

  • Certain legal and accounting fees.

  • Clerical help and office rent.

  • Custodial (for example, trust account) fees.

  • Your share of the investment expenses of a regulated investment company.

  • Certain losses on nonfederally insured deposits in an insolvent or bankrupt financial institution. For details, including limits that apply, see Pub. 529.

  • Casualty and theft losses of property used in performing services as an employee from Form 4684, lines 32 and 38b, or Form 4797, line 18a.

  • Deduction for repayment of amounts under a claim of right if $3,000 or less.

  • Convenience fee charged by the card processor for paying your income tax (including estimated tax payments) by credit or debit card. The deduction is claimed for the year in which the fee was charged to your card.

 

Other Miscellaneous Deductions

Line 28

Increased Standard Deduction Reporting

If you have a net qualified disaster loss on Form 4684, line 15, and you are not itemizing your deductions, you can claim an increased standard deduction using Schedule A by doing the following.

  1. List the amount from Form 4684, line 15, on the dotted line next to line 28 as "Net Qualified Disaster Loss," and attach Form 4684.

  2. List your standard deduction amount on the dotted line next to line 28 as "Standard Deduction Claimed With Qualified Disaster Loss."

  3. Combine the two amounts on line 28 and enter on Form 1040, line 40.

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 28 as "Net Qualified Disaster Loss" and include with your other miscellaneous deductions on line 28. Also be sure to attach Form 4684.

This is an Image: caution.gif

 

Don't include your net qualified disaster loss on line 20.

Other Misc. Deductions

List the type and amount of each expense from the following list next to line 28 and enter the total of these expenses on line 28. If you are filing a paper return and you can't fit all your expenses on the dotted lines next to line 28, attach a statement instead showing the type and amount of each expense.

This is an Image: caution.gif

 

Only the expenses listed next can be deducted on line 28. 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 Form 1040, line 21.

  • Casualty and theft losses of income-producing property from Form 4684, lines 32 and 38b, or Form 4797, line 18a.

  • Loss from other activities from Schedule K-1 (Form 1065-B), box 2.

  • 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 29

Use the Itemized Deductions Worksheet, to figure the amount to enter on line 29 if the amount on Form 1040, line 38, is over $313,800 if married filing jointly or qualifying widow(er); $287,650 if head of household; $261,500 if single; or $156,900 if married filing separately.

Itemized Deductions Worksheet—Line 29

   
1.   Enter the total of the amounts from Schedule A, lines 4, 9, 15, 19, 20, 27, and 28 1.    
2.   Enter the total of the amount from Schedule A, lines 4, 14, and 20, plus any gambling and casualty or theft losses included on line 28 and any qualified contributions included on line 16 2.    
    This is an Image: caution.gif
 
Be sure your total gambling and casualty or theft losses are clearly identified on the dotted lines next to line 28. Also, be sure the amount of any qualified contributions included on line 16 are identified on the dotted line next to line 16.        
3.   Is the amount on line 2 less than the amount on line 1?    
    This is an Image: box.gif
 
No.
This is an Image: stop.gif
 
Your deduction isn't limited. Enter the amount from line 1 of this worksheet on Schedule A, line 29. Don't complete the rest of this worksheet.
   
    This is an Image: box.gif
 
Yes.
Subtract line 2 from line 1 3.    
4.   Multiply line 3 by 80% (0.80) 4.      
5.   Enter the amount from Form 1040, line 38 5.      
6.   Enter $313,800 if married filing jointly or qualifying widow(er); $287,650 if head of household; $261,500 if single; or $156,900 if married filing separately 6.      
7.   Is the amount on line 6 less than the amount on line 5?    
    This is an Image: box.gif
 
No.
This is an Image: stop.gif
 
Your deduction isn't limited. Enter the amount from line 1 of this worksheet on Schedule A, line 29. Don't complete the rest of this worksheet.
     
    This is an Image: box.gif
 
Yes.
Subtract line 6 from line 5 7.      
8.   Multiply line 7 by 3% (0.03) 8.    
9.   Enter the smaller of line 4 or line 8 9.    
10.   Total itemized deductions. Subtract line 9 from line 1. Enter the result here and on Schedule A, line 29 10.    
   

Line 30

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 30.

2017 Optional State Sales Tax Tables

Income Exemptions Exemptions Exemptions
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 $20,000 253 295 323 346 364 390 256 280 296 308 317 330 350 386 409 426 440 459
$20,000 $30,000 368 427 468 500 526 563 395 433 457 475 489 510 534 588 623 650 671 700
$30,000 $40,000 426 495 542 578 608 651 469 513 542 563 581 604 630 695 736 767 792 827
$40,000 $50,000 476 553 604 645 678 725 534 584 616 640 660 687 714 787 834 869 897 936
$50,000 $60,000 520 603 660 703 740 791 592 647 682 709 731 761 788 869 921 960 991 1034
$60,000 $70,000 560 649 709 756 795 850 644 704 743 772 795 828 856 944 1000 1042 1076 1123
$70,000 $80,000 597 691 755 804 846 904 693 757 798 830 855 890 918 1012 1073 1118 1155 1205
$80,000 $90,000 630 729 797 849 892 954 738 806 850 884 911 948 976 1076 1140 1189 1228 1281
$90,000 $100,000 662 765 836 891 936 1000 781 853 899 934 963 1002 1031 1136 1204 1255 1296 1353
$100,000 $120,000 704 813 888 946 994 1062 838 915 965 1002 1033 1075 1103 1217 1289 1344 1388 1448
$120,000 $140,000 758 875 955 1017 1069 1141 913 996 1050 1091 1124 1170 1198 1321 1400 1459 1507 1573
$140,000 $160,000 808 933 1017 1083 1138 1215 982 1072 1130 1174 1210 1259 1286 1419 1503 1567 1618 1688
$160,000 $180,000 854 985 1074 1144 1201 1282 1047 1143 1204 1251 1289 1341 1368 1508 1598 1666 1721 1796
$180,000 $200,000 897 1034 1128 1200 1261 1346 1108 1209 1274 1324 1364 1419 1445 1594 1689 1760 1818 1897
$200,000 $225,000 942 1086 1183 1259 1322 1411 1172 1279 1348 1400 1442 1500 1525 1682 1783 1858 1919 2002
$225,000 $250,000 990 1140 1243 1322 1388 1481 1241 1354 1426 1481 1526 1587 1612 1777 1883 1963 2028 2116
$250,000 $275,000 1035 1192 1298 1381 1450 1547 1306 1424 1501 1558 1605 1670 1693 1867 1979 2062 2130 2223
$275,000 $300,000 1078 1241 1351 1437 1509 1609 1368 1492 1572 1632 1681 1749 1771 1953 2069 2157 2228 2325
$300,000 or more 1330 1527 1661 1765 1852 1974 1739 1895 1996 2072 2134 2219 2232 2462 2609 2719 2809 2931
Income California     3 7.2500% Colorado     2 2.9000% Connecticut     4 6.3500%
$0 $20,000 329 356 372 385 395 409 134 145 152 157 162 167 303 327 343 354 363 376
$20,000 $30,000 508 548 574 593 608 629 205 222 233 241 247 256 469 507 531 549 563 582
$30,000 $40,000 603 650 680 703 721 746 243 263 275 285 293 303 557 602 631 652 669 692
$40,000 $50,000 685 739 773 798 819 847 276 298 312 323 332 343 633 685 718 742 761 788
$50,000 $60,000 759 818 856 884 907 938 305 330 345 357 367 380 702 760 796 823 844 873
$60,000 $70,000 826 890 931 962 987 1020 331 358 375 388 398 413 765 827 867 896 919 951
$70,000 $80,000 888 957 1001 1034 1060 1096 356 385 403 417 428 443 822 890 932 964 989 1023
$80,000 $90,000 946 1019 1066 1101 1129 1167 379 409 429 443 455 471 876 948 993 1027 1054 1090
$90,000 $100,000 1000 1078 1127 1164 1194 1234 400 433 453 468 481 498 927 1003 1051 1087 1115 1154
$100,000 $120,000 1073 1156 1209 1248 1280 1323 429 464 485 502 515 533 995 1077 1128 1166 1197 1238
$120,000 $140,000 1168 1258 1315 1358 1393 1440 467 504 528 546 560 580 1084 1173 1229 1270 1304 1349
$140,000 $160,000 1257 1353 1415 1461 1498 1549 502 542 567 586 602 623 1166 1263 1323 1368 1404 1452
$160,000 $180,000 1339 1442 1507 1556 1595 1649 534 577 604 624 640 663 1243 1346 1410 1458 1496 1548
$180,000 $200,000 1417 1525 1594 1646 1688 1745 565 610 638 660 677 700 1316 1425 1493 1543 1584 1639
$200,000 $225,000 1499 1613 1686 1740 1784 1844 597 644 674 697 715 740 1392 1507 1579 1633 1676 1734
$225,000 $250,000 1586 1707 1784 1841 1888 1951 631 681 713 737 756 782 1474 1595 1672 1729 1774 1836
$250,000 $275,000 1669 1796 1876 1937 1986 2052 664 716 749 774 795 822 1551 1679 1759 1819 1867 1932
$275,000 $300,000 1748 1880 1965 2028 2079 2149 695 750 784 810 832 860 1625 1759 1843 1906 1956 2025
$300,000 or more 2220 2387 2493 2573 2637 2725 880 949 992 1025 1051 1087 2065 2237 2344 2424 2488 2575
Income District of Columbia 4 5.7500% Florida     1 6.0000% Georgia     2 4.0000%
$0 $20,000 205 220 230 237 243 251 284 309 325 337 347 360 183 200 210 218 225 234
$20,000 $30,000 315 338 353 364 373 385 439 478 502 521 536 557 282 308 324 336 346 360
$30,000 $40,000 373 400 418 431 441 456 522 567 597 619 636 661 335 365 384 399 411 427
$40,000 $50,000 424 454 474 489 500 517 593 645 678 703 723 751 381 415 437 453 466 484
$50,000 $60,000 469 503 524 540 554 571 658 715 752 779 802 832 422 459 483 502 516 536
$60,000 $70,000 510 546 570 587 602 621 716 778 818 848 872 906 459 500 526 546 561 583
$70,000 $80,000 548 587 612 631 646 667 770 837 880 912 938 974 494 537 565 586 603 627
$80,000 $90,000 583 625 651 671 687 710 821 892 937 972 999 1037 526 572 602 624 642 667
$90,000 $100,000 616 660 688 709 726 750 868 943 991 1028 1057 1097 556 605 636 660 679 705
$100,000 $120,000 661 708 738 760 779 803 932 1012 1064 1103 1134 1177 596 649 682 708 728 756
$120,000 $140,000 719 770 802 827 846 873 1015 1102 1158 1201 1235 1282 649 706 743 770 792 823
$140,000 $160,000 773 827 862 889 910 939 1092 1186 1247 1292 1329 1379 699 760 799 828 852 885
$160,000 $180,000 823 881 918 946 968 999 1164 1264 1328 1377 1416 1469 744 809 851 882 908 943
$180,000 $200,000 870 932 971 1000 1024 1056 1232 1338 1406 1457 1498 1555 788 856 900 933 960 997
$200,000 $225,000 920 984 1026 1057 1082 1116 1303 1415 1487 1541 1584 1644 833 905 952 987 1015 1054
$225,000 $250,000 973 1041 1085 1117 1144 1180 1379 1498 1574 1631 1677 1740 881 958 1007 1044 1074 1115
$250,000 $275,000 1023 1095 1140 1175 1202 1240 1452 1576 1656 1716 1764 1831 927 1008 1059 1098 1129 1172
$275,000 $300,000 1071 1146 1194 1230 1258 1298 1521 1651 1735 1797 1848 1918 971 1055 1109 1150 1183 1228
$300,000 or more 1357 1451 1511 1556 1592 1642 1933 2098 2204 2283 2347 2435 1233 1339 1407 1458 1499 1556
Income Hawaii     1,6 4.0000% Idaho     1 6.0000% Illinois     2 6.2500%
$0 $20,000 290 331 359 380 397 421 385 446 488 520 547 585 289 319 338 353 365 382
$20,000 $30,000 437 500 541 573 599 635 563 652 711 758 796 850 437 481 509 531 549 574
$30,000 $40,000 514 587 636 673 704 746 654 757 826 879 923 986 514 565 599 624 645 674
$40,000 $50,000 580 663 718 759 794 842 733 846 923 982 1032 1101 580 638 676 705 728 761
$50,000 $60,000 639 730 790 837 874 927 802 926 1009 1074 1128 1203 640 703 744 776 802 838
$60,000 $70,000 692 791 856 906 947 1004 864 997 1086 1156 1214 1294 693 762 806 841 869 907
$70,000 $80,000 741 847 917 970 1014 1075 921 1062 1157 1231 1292 1378 743 816 864 900 930 971
$80,000 $90,000 786 899 973 1030 1076 1141 974 1123 1223 1301 1365 1456 789 866 917 955 987 1031
$90,000 $100,000 829 948 1026 1086 1135 1203 1024 1179 1284 1366 1433 1528 832 913 967 1007 1041 1087
$100,000 $120,000 886 1012 1096 1160 1212 1285 1089 1254 1366 1452 1524 1624 889 976 1033 1076 1112 1161
$120,000 $140,000 960 1097 1187 1257 1314 1392 1174 1351 1471 1564 1640 1748 964 1058 1119 1166 1205 1258
$140,000 $160,000 1028 1175 1272 1347 1408 1492 1253 1441 1568 1667 1748 1863 1034 1134 1200 1250 1291 1347
$160,000 $180,000 1092 1248 1351 1429 1494 1584 1326 1524 1658 1762 1848 1968 1098 1204 1274 1327 1370 1430
$180,000 $200,000 1152 1316 1425 1508 1576 1671 1394 1602 1742 1851 1941 2068 1159 1270 1344 1400 1445 1508
$200,000 $225,000 1214 1387 1502 1589 1661 1761 1465 1683 1829 1943 2038 2170 1222 1340 1417 1475 1523 1590
$225,000 $250,000 1281 1464 1584 1677 1752 1858 1541 1769 1923 2042 2141 2280 1290 1414 1495 1557 1607 1677
$250,000 $275,000 1344 1535 1662 1759 1838 1949 1612 1850 2010 2135 2238 2383 1354 1483 1568 1633 1686 1759
$275,000 $300,000 1404 1604 1736 1837 1920 2036 1680 1927 2094 2223 2330 2481 1415 1550 1638 1706 1761 1838
$300,000 or more 1758 2009 2174 2301 2405 2549 2078 2379 2583 2740 2871 3055 1776 1944 2054 2138 2206 2302
Income Indiana     4 7.0000% Iowa     1 6.0000% Kansas     1 6.5000%
$0 $20,000 342 374 394 409 421 438 303 331 349 362 373 387 431 506 556 596 628 674
$20,000 $30,000 519 567 598 621 639 664 466 509 537 557 573 596 622 729 801 857 904 969
$30,000 $40,000 612 669 705 731 753 782 553 603 636 660 679 706 719 842 925 990 1043 1119
$40,000 $50,000 692 756 797 827 851 884 627 685 722 749 771 801 801 938 1030 1102 1161 1245
$50,000 $60,000 764 834 879 912 939 976 694 758 799 829 854 887 874 1022 1123 1201 1266 1357
$60,000 $70,000 828 905 953 989 1018 1058 755 824 869 902 928 964 939 1098 1205 1289 1359 1456
$70,000 $80,000 888 970 1022 1060 1092 1134 811 886 933 969 997 1036 998 1167 1281 1370 1444 1547
$80,000 $90,000 943 1030 1085 1127 1160 1205 863 943 993 1031 1062 1103 1053 1231 1351 1445 1522 1631
$90,000 $100,000 995 1087 1145 1189 1224 1271 912 996 1050 1090 1122 1166 1104 1290 1416 1514 1595 1710
$100,000 $120,000 1064 1163 1225 1272 1309 1360 978 1068 1126 1169 1203 1250 1172 1369 1502 1606 1692 1813
$120,000 $140,000 1155 1261 1329 1379 1420 1475 1063 1162 1224 1271 1309 1360 1259 1471 1614 1725 1817 1947
$140,000 $160,000 1239 1353 1426 1480 1523 1582 1143 1249 1316 1367 1407 1462 1340 1565 1716 1835 1933 2070
$160,000 $180,000 1316 1438 1515 1572 1618 1681 1217 1330 1402 1455 1498 1557 1414 1651 1810 1935 2038 2183
$180,000 $200,000 1390 1518 1599 1660 1709 1775 1287 1407 1482 1539 1584 1646 1484 1731 1899 2029 2137 2289
$200,000 $225,000 1466 1601 1687 1751 1802 1873 1360 1487 1567 1626 1674 1740 1556 1815 1990 2127 2240 2399
$225,000 $250,000 1548 1691 1781 1849 1903 1977 1439 1572 1657 1720 1771 1841 1632 1904 2087 2230 2349 2516
$250,000 $275,000 1625 1775 1870 1941 1998 2076 1513 1653 1742 1809 1862 1935 1704 1987 2179 2328 2451 2625
$275,000 $300,000 1699 1855 1955 2029 2088 2170 1583 1731 1824 1894 1950 2026 1772 2066 2265 2420 2548 2729
$300,000 or more 2135 2332 2457 2550 2625 2727 2005 2192 2310 2398 2470 2567 2171 2528 2770 2958 3114 3334
Income Kentucky     4 6.0000% Louisiana     2 5.0000% Maine     4 5.5000%
$0 $20,000 279 305 321 334 344 358 239 259 272 282 289 300 213 231 243 252 259 269
$20,000 $30,000 431 471 496 515 531 552 370 401 421 436 447 464 316 342 359 372 382 397
$30,000 $40,000 512 558 588 611 629 655 440 477 500 517 531 551 370 400 419 434 446 462
$40,000 $50,000 582 635 669 694 715 744 501 542 569 588 604 626 416 449 471 487 501 519
$50,000 $60,000 645 703 741 769 792 824 555 601 630 652 670 694 457 493 517 535 549 569
$60,000 $70,000 702 765 806 837 862 896 605 654 686 710 729 755 494 533 558 577 593 614
$70,000 $80,000 755 823 867 900 926 963 650 704 738 763 784 812 527 569 596 616 633 655
$80,000 $90,000 804 876 923 958 987 1026 693 750 786 813 835 865 559 603 631 653 670 694
$90,000 $100,000 851 927 976 1013 1043 1084 733 793 832 860 884 915 589 635 664 687 705 730
$100,000 $120,000 913 995 1047 1087 1119 1163 787 852 893 923 948 982 628 677 708 732 751 778
$120,000 $140,000 994 1083 1140 1183 1218 1266 857 927 972 1006 1033 1070 679 732 765 791 812 840
$140,000 $160,000 1070 1165 1226 1273 1310 1362 923 998 1046 1082 1111 1151 727 782 818 845 867 897
$160,000 $180,000 1140 1241 1307 1356 1396 1450 984 1064 1115 1153 1184 1227 771 829 867 896 919 950
$180,000 $200,000 1206 1314 1383 1435 1477 1535 1041 1126 1180 1221 1254 1298 812 873 913 943 967 1001
$200,000 $225,000 1276 1389 1462 1517 1561 1622 1102 1191 1248 1291 1326 1373 855 919 961 992 1018 1053
$225,000 $250,000 1351 1470 1547 1605 1652 1717 1166 1261 1322 1367 1403 1453 901 969 1012 1045 1072 1108
$250,000 $275,000 1421 1547 1628 1689 1738 1806 1228 1327 1391 1438 1477 1529 945 1015 1060 1095 1122 1160
$275,000 $300,000 1489 1620 1705 1769 1820 1891 1286 1390 1457 1507 1547 1602 986 1059 1106 1142 1171 1210
$300,000 or more 1892 2058 2164 2245 2310 2399 1636 1768 1852 1915 1966 2035 1231 1320 1377 1421 1456 1504
Income Maryland     4 6.0000% Massachusetts     4 6.2500% Michigan     4 6.0000%
$0 $20,000 246 273 290 303 314 329 243 257 265 272 277 284 270 292 307 317 326 338
$20,000 $30,000 375 414 440 460 477 499 375 396 409 419 427 438 416 449 471 487 500 518
$30,000 $40,000 443 489 519 543 562 589 445 470 486 497 507 519 493 533 558 577 592 613
$40,000 $50,000 501 553 588 614 636 666 506 534 552 565 576 590 559 605 633 655 672 696
$50,000 $60,000 554 611 649 678 701 734 561 592 612 626 638 653 619 669 701 725 744 770
$60,000 $70,000 601 663 704 735 761 797 611 644 666 681 694 711 674 728 762 788 809 837
$70,000 $80,000 645 711 754 788 816 854 657 693 716 732 746 764 724 782 819 846 869 899
$80,000 $90,000 685 755 802 837 867 907 700 738 762 780 794 814 771 832 871 901 924 957
$90,000 $100,000 723 797 846 884 915 957 740 781 806 825 840 860 815 880 921 952 977 1011
$100,000 $120,000 774 853 905 946 978 1024 794 838 865 885 901 923 874 943 987 1021 1047 1084
$120,000 $140,000 841 926 983 1026 1062 1111 865 912 941 963 981 1005 951 1026 1074 1110 1139 1179
$140,000 $160,000 903 994 1055 1101 1139 1192 930 981 1013 1036 1055 1081 1023 1103 1155 1193 1225 1267
$160,000 $180,000 960 1057 1121 1170 1211 1267 991 1045 1079 1104 1124 1151 1089 1175 1230 1271 1304 1349
$180,000 $200,000 1014 1116 1184 1236 1278 1337 1049 1106 1142 1168 1190 1218 1152 1243 1300 1344 1379 1426
$200,000 $225,000 1070 1178 1249 1304 1349 1411 1110 1170 1208 1235 1258 1288 1218 1314 1374 1420 1457 1507
$225,000 $250,000 1131 1244 1319 1377 1424 1490 1175 1238 1278 1307 1331 1363 1289 1390 1454 1502 1541 1594
$250,000 $275,000 1188 1307 1386 1446 1495 1564 1236 1303 1345 1375 1400 1434 1356 1461 1529 1579 1620 1676
$275,000 $300,000 1243 1367 1449 1512 1564 1636 1295 1365 1408 1441 1467 1502 1420 1530 1601 1653 1696 1754
$300,000 or more 1566 1721 1824 1902 1967 2057 1645 1733 1788 1829 1861 1906 1800 1939 2028 2094 2148 2221
Income Minnesota     1 6.8750% Mississippi     2 7.0000% Missouri     2 4.2250%
$0 $20,000 290 305 314 321 326 333 476 551 602 640 672 717 206 228 243 255 264 277
$20,000 $30,000 459 483 498 509 518 529 695 803 876 932 978 1042 315 350 373 390 404 423
$30,000 $40,000 551 580 598 611 621 635 806 932 1015 1080 1134 1208 373 414 441 461 477 500
$40,000 $50,000 631 664 685 700 712 728 901 1041 1134 1206 1266 1349 424 470 500 522 541 567
$50,000 $60,000 703 741 764 780 794 812 985 1137 1239 1318 1383 1474 469</