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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 2015, 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 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 www.irs.gov/schedulea.

What's New

Limit on itemized deductions.   Itemized deductions for taxpayers with adjusted gross incomes above $154,950 may be reduced. See the instructions for line 29.

Standard mileage rates.   The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 23 cents per mile. The business standard mileage rate is 57.5 cents per mile. The 2015 rate for use of your vehicle to do volunteer work for certain charitable organizations remains at 14 cents per mile.

Health coverage tax credit.   The health coverage tax credit, which was claimed on Form 8885, has been reinstated retroactive to January 1, 2014. See Form 8885 and its instructions for more information.

Medical and Dental Expenses

You generally can deduct only the part of your medical and dental expenses that exceeds 10% of the amount on Form 1040, line 38. However, if either you or your spouse was born before January 2, 1951, you can deduct the part of your medical and dental expenses that exceeds 7.5% of the amount on Form 1040, line 38. See the instructions for line 3.

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.

If you received a distribution from a health savings account or a medical savings account in 2015, see Pub. 969 to figure your deduction.

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.

If, during 2015, you were an eligible trade adjustment assistance (TAA) recipient, an alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient, you must reduce your insurance premiums by any amounts used to figure the health coverage tax credit. See the instructions for Line 1.

  • 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 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 eligible person.

  • 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 23 cents per mile. Add parking and tolls to the amount you claim under either method.

  • Cost of breast pumps and supplies that assist lactation.

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.

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 2015, of the person for whom the premiums were paid. See the following chart for details.
IF the person was, at the end of 2015, age . . . THEN the most you can deduct is . . .
40 or under $ 380
41–50 $ 710
51–60 $ 1,430
61–70 $ 3,800
71 or older $ 4,750

Examples of Medical and Dental Payments You Can't Deduct

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.

Don't forget to include insurance premiums you paid for medical and dental care. But if you claimed the self-employed health insurance deduction on Form 1040, line 29, reduce the premiums by the amount on line 29.

If, during 2015, you were an eligible trade adjustment assistance (TAA) recipient, an alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient, you must complete Form 8885 before completing Schedule A, line 1. When figuring the amount of insurance premiums you can deduct on Schedule A, do not include any amounts you included on Form 8885, line 4.

Whose medical and dental expenses can you include?   You can include medical and dental bills you paid in 2015 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.

  • Any person you could have claimed as a dependent on your return except that person received $4,000 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 2015 return.

Example.

You provided over half of your mother's support but can't claim her as a dependent because she received wages of $4,000 in 2015. You can include on line 1 any medical and dental expenses you paid in 2015 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 they are such 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 2015 for medical or dental expenses you paid in 2015, reduce your 2015 expenses by this amount. If you received a reimbursement in 2015 for prior year medical or dental expenses, don't reduce your 2015 expenses by this amount. But 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.   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.

Line 3

Multiply line 2 by 10%. But, if either you or your spouse was born before January 2, 1951, multiply line 2 by 7.5%. The 7.5% rate applies whether you file a joint or separate return as long as one spouse was born before January 2, 1951.

If you are claiming the 7.5% threshold amount for medical and dental expenses, make sure you check the appropriate box(es) on line 39a of Form 1040 for your situation. If you can't check a box on line 39a of Form 1040, but either you or your spouse was born before January 2, 1951, attach a statement to your return indicating that you are taking the 7.5% threshold because you (or your spouse) meets the requirements.

Death before age 65.   A taxpayer is considered to be age 65 on the day before the taxpayer's 65th birthday. If the taxpayer wasn't age 65 or older at the time of death, the 7.5% threshold doesn't apply for that taxpayer or the spouse of that taxpayer who is under age 65. For example, a taxpayer who was born on February 14, 1950, dies on February 13, 2015. The taxpayer is considered age 65 at the time of death and the 7.5% threshold applies. However, if the taxpayer died on February 12, 2015, the taxpayer isn't considered age 65 and the 7.5% threshold doesn't apply.

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. But see the instructions for Line 28.

  • 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 (marriage, driver's, dog, etc.).

Line 5

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 2015. 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 2015 for a prior year, such as taxes paid with your 2014 state or local income tax return. Don't include penalties or interest.

  • State and local estimated tax payments made during 2015, including any part of a prior year refund that you chose to have credited to your 2015 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 2015, or

  • Refund of, or credit for, prior year state and local income taxes you actually received in 2015. 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 2015 if the tax rate was the same as the general sales tax rate. However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. If you paid sales tax on a motor vehicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehicle. Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Also include any state and local general sales taxes paid for a leased motor vehicle. Don't include sales taxes paid on items used in your trade or business.

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

Refund of general sales taxes.   If you received a refund of state or local general sales taxes in 2015 for amounts paid in 2015, reduce your actual 2015 state and local general sales taxes by this amount. If you received a refund of state or local general sales taxes in 2015 for prior year purchases, don't reduce your 2015 state and local general sales taxes by this amount. But 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 2015 Optional State Sales Tax Table and the 2015 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 on the IRS website at www.irs.gov/Individuals/Sales-Tax-Deduction-Calculator.

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

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

Before you begin:

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

  • Lived in more than one state during 2015, or

  • Had any nontaxable income in 2015.

 
1. Enter your state general sales taxes from the 2015 Optional State Sales Tax Table 1. $  
  Next. If, for all of 2015, 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 2015?      
 
No. Enter -0-   2. $  
 
Yes. Enter your base local general sales taxes from the 2015 Optional Local Sales Tax Tables    
3. Did your locality impose a local general sales tax in 2015? 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 2015, 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 2015, 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 2015, enter the applicable amount, based on your 2015 income and exemptions, from the 2015 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 2015 income. If married filing separately, don't include your spouse's income. Your 2015 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.

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

What if you lived in more than one state?

If you lived in more than one state during 2015, look up the table amount for each state using the rules stated earlier. If there is no table for your state, the table amount is considered to be zero. Multiply the table amount for each state you lived in by a fraction. The numerator of the fraction is the number of days you lived in the state during 2015 and the denominator is the total number of days in the year (365). Enter the total of the prorated table amounts for each state on line 1. However, if you also lived in a locality during 2015 that imposed a local general sales tax, don't enter the total on line 1. Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1.

Example.

You lived in State A from January 1 through August 31, 2015 (243 days), and in State B from September 1 through December 31, 2015 (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 2015 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 2015, enter the applicable amount, based on your 2015 income and exemptions, from the 2015 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 2015 income. See the instructions for line 1 of the worksheet to figure your 2015 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 2015, 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 2015 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, 2015 (243 days), and in Locality 2 from September 1 through December 31, 2015 (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 7.5000%. Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7.5000%.

  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 2015?

If you checked the “Yes” box and your local general sales tax rate changed during 2015, 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 2015 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, 2015 (273 days). The rate increased to 1.75% for the period from October 1 through December 31, 2015 (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 2015?

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 2015 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 2015 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 2015 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, 2015 (243 days), and in Locality 2 from September 1 through December 31, 2015 (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 2015, 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 2015. 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, 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 2015, see Refund of general sales taxes, earlier.

Line 6

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 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 2015.

If you sold your home in 2015, any real estate tax charged to the buyer should be shown on your settlement statement and in box 5 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.

Refunds and rebates.   If you received a refund or rebate in 2015 of real estate taxes you paid in 2015, reduce your deduction by the amount of the refund or rebate. If you received a refund or rebate in 2015 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.

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.

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

Whether your interest expense is treated as investment interest, personal interest, or business interest depends on how and when you used the loan proceeds. See Pub. 535 for details.

In general, if you paid interest in 2015 that applies to any period after 2015, you can deduct only amounts that apply for 2015.

Lines 10 and 11

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 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. But 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 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 2015. 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 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 2015. The limit is $500,000 if married filing separately.

  
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. 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. 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 the line 11 instructions).

If you paid more interest to the recipient than is shown on Form 1098, see Pub. 936 to find out if you can deduct the additional interest. If you can, attach a statement to your paper return explaining the difference and enter “See attached” to the right of line 10.

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 and it wasn't reported to you on Form 1098, report your deductible mortgage interest on line 11.

If you paid home mortgage interest to the person from whom you bought the home, 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. 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.

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, attach a statement to your paper return listing the name and address of that person. To the right of line 11, enter “See attached.

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.

  
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 4 of Form 1098 may show the amount of premiums you paid in 2015. 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 2015.

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 2015 if the mortgage insurance contract was issued in 2015. Contact the mortgage insurance issuer to determine the deductible amount if it isn't included in box 4 of Form 1098.

Prepaid mortgage insurance premiums.   If you paid qualified mortgage insurance premiums that are allocable to periods after 2015, 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 2015 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?        
   
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.        
   
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 isn't more 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 2014.

  
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 2015 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 on-line search tool Exempt Organizations Select Check to see if an organization is eligible to receive tax-deductible contributions (Publication 78 data). You can access Exempt Organizations Select Check on IRS.gov. Click on Tools then on Exempt Organizations Select Check.

Examples of Qualified Charitable Organizations

  • Churches, mosques, synagogues, temples, etc.

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

  • 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 organizations whose purpose is to find a cure for, or help people who have, arthritis, asthma, birth defects, cancer, cerebral palsy, cystic fibrosis, diabetes, heart disease, hemophilia, mental illness or retardation, multiple sclerosis, muscular dystrophy, tuberculosis, etc.

  • 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.

  
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, 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 the instructions for Line 28 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, until the entire interest has been transferred).

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

  • Gifts to foreign organizations. But 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. But you may be able to deduct this as a job education expense on line 21; as a tuition and fees deduction on Form 1040, line 34; 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.

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.

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. 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 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

Enter any carryover of contributions that you couldn't deduct in an earlier year because they exceeded your adjusted gross income limit. See Pub. 526 for details.

Casualty and Theft Losses

Line 20

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

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.

But 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 paid you for any of your job expenses that you would otherwise report on line 21.

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 on the dotted line next to line 21. If you need more space, attach a statement to your paper return showing the type and amount of each expense. Enter the total of all these expenses on line 21.

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 Form 1040 instructions) or see Pub. 587.

  • Certain educational expenses. For details, use TaxTopic 513 (see the Form 1040 instructions) or see Pub. 970. Reduce your educational expenses by any tuition and fees deduction you claimed on Form 1040, line 34.

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. But don't include any personal expenses. List the type and amount of each expense on the dotted lines next to line 23. If you need more space, attach a statement to your paper return showing the type and amount of each expense. Enter one total on line 23.

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

Only the expenses listed next can be deducted on this line. List the type and amount of each expense on the dotted lines next to line 28. If you need more space, attach a statement to your paper return showing the type and amount of each expense. Enter one total on line 28.

  • 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.

    For more details, see Pub. 529.

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 $309,900 if married filing jointly or qualifying widow(er); $284,050 if head of household; $258,250 if single; or $154,950 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 2.    
   
Be sure your total gambling and casualty or theft losses are clearly identified on the dotted lines next to line 28.        
3.   Is the amount on line 2 less than the amount on line 1?    
   
No.
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.
   
   
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 $309,900 if married filing jointly or qualifying widow(er); $284,050 if head of household; $258,250 if single; or $154,950 if married filing separately 6.      
7.   Is the amount on line 6 less than the amount on line 5?    
   
No.
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.
     
   
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.

2015 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 $20,000 215 255 284 306 325 352 198 220 234 245 254 267 283 318 340 358 372 392
$20,000 $30,000 318 376 417 449 476 514 333 369 393 412 427 448 458 514 551 579 602 634
$30,000 $40,000 372 439 485 522 553 597 409 453 482 505 523 549 554 621 665 699 727 766
$40,000 $50,000 418 492 544 585 619 668 477 528 562 588 610 640 639 716 767 806 838 883
$50,000 $60,000 459 540 596 641 678 732 540 597 635 665 689 723 715 802 859 902 938 988
$60,000 $70,000 496 583 643 691 731 788 597 661 703 735 762 799 786 880 943 991 1030 1085
$70,000 $80,000 531 622 686 737 780 840 651 720 766 802 831 871 851 954 1022 1074 1116 1176
$80,000 $90,000 563 659 726 780 825 889 702 777 826 864 896 939 913 1023 1095 1151 1197 1261
$90,000 $100,000 593 694 764 820 867 934 751 831 883 924 958 1004 971 1088 1165 1225 1273 1341
$100,000 $120,000 633 739 814 873 923 994 817 903 961 1005 1041 1092 1050 1176 1260 1324 1376 1449
$120,000 $140,000 685 799 879 942 996 1072 905 1000 1063 1112 1152 1208 1153 1292 1384 1454 1512 1592
$140,000 $160,000 733 854 939 1006 1063 1144 988 1091 1160 1214 1257 1318 1251 1401 1500 1576 1639 1726
$160,000 $180,000 778 906 995 1066 1125 1210 1066 1177 1252 1309 1356 1422 1341 1502 1609 1691 1758 1851
$180,000 $200,000 820 954 1047 1121 1184 1273 1140 1259 1339 1400 1451 1521 1428 1599 1713 1800 1871 1971
$200,000 $225,000 865 1004 1102 1179 1245 1338 1219 1346 1431 1497 1550 1625 1519 1701 1822 1914 1990 2096
$225,000 $250,000 912 1058 1160 1242 1310 1407 1305 1441 1531 1601 1659 1739 1617 1811 1940 2038 2119 2231
$250,000 $275,000 957 1109 1215 1300 1371 1473 1387 1531 1627 1701 1762 1847 1711 1916 2052 2156 2241 2360
$275,000 $300,000 999 1157 1268 1356 1430 1535 1466 1618 1720 1798 1862 1952 1801 2016 2159 2269 2359 2484
$300,000 or more 1254 1445 1579 1685 1775 1903 1951 2152 2286 2390 2475 2594 2345 2625 2811 2953 3070 3233
Income California 3 7.5000% Colorado 2 2.9000% Connecticut 4 6.3500%
$0 $20,000 271 298 316 329 340 356 104 115 122 127 132 138 247 272 289 301 311 325
$20,000 $30,000 446 489 518 540 558 583 167 184 195 204 211 220 406 447 474 494 511 533
$30,000 $40,000 543 595 630 656 678 708 202 222 235 245 253 265 493 543 576 601 621 649
$40,000 $50,000 629 689 729 760 785 819 232 255 270 281 291 304 570 628 666 695 718 751
$50,000 $60,000 707 775 820 854 882 921 259 285 301 314 325 340 641 706 749 781 808 844
$60,000 $70,000 780 854 903 940 971 1014 285 312 330 345 356 372 706 778 825 860 889 929
$70,000 $80,000 847 927 980 1021 1054 1100 308 338 358 373 385 402 766 845 896 934 966 1009
$80,000 $90,000 911 997 1054 1097 1133 1182 330 362 383 399 412 431 824 908 963 1004 1038 1085
$90,000 $100,000 972 1063 1123 1170 1208 1260 351 385 407 424 438 458 878 968 1026 1070 1107 1156
$100,000 $120,000 1054 1152 1217 1267 1308 1365 380 415 439 458 473 494 951 1048 1112 1160 1199 1253
$120,000 $140,000 1162 1270 1341 1396 1441 1504 417 456 482 502 518 541 1047 1155 1225 1278 1321 1380
$140,000 $160,000 1264 1381 1458 1518 1567 1634 452 494 522 543 561 586 1138 1255 1331 1389 1436 1501
$160,000 $180,000 1359 1485 1568 1632 1684 1756 485 529 559 582 601 627 1224 1349 1431 1493 1543 1613
$180,000 $200,000 1451 1584 1673 1740 1796 1873 516 563 595 619 639 667 1305 1439 1526 1592 1646 1721
$200,000 $225,000 1547 1689 1783 1855 1914 1996 548 599 632 658 679 708 1391 1533 1626 1697 1755 1834
$225,000 $250,000 1651 1802 1902 1979 2042 2129 584 637 672 699 722 753 1483 1636 1735 1810 1872 1956
$250,000 $275,000 1751 1910 2016 2097 2164 2256 618 673 710 739 763 796 1571 1733 1838 1918 1983 2073
$275,000 $300,000 1847 2014 2126 2211 2281 2378 650 708 747 777 802 836 1656 1827 1938 2022 2091 2185
$300,000 or more 2431 2649 2793 2904 2995 3121 846 920 970 1008 1040 1083 2173 2398 2544 2654 2744 2869
Income District of Columbia 4 5.7500% Florida 1 6.0000% Georgia 2 4.0000%
$0 $20,000 168 181 190 197 203 211 230 253 268 280 289 302 143 158 169 176 183 192
$20,000 $30,000 279 302 316 328 337 350 381 418 443 462 477 499 231 255 271 284 294 308
$30,000 $40,000 341 369 387 400 412 427 464 510 540 563 582 608 279 308 327 342 354 372
$40,000 $50,000 397 428 449 465 478 496 539 591 626 653 674 704 321 355 377 394 408 427
$50,000 $60,000 448 483 506 524 539 559 607 666 705 735 759 793 360 397 422 440 456 478
$60,000 $70,000 494 533 559 579 595 618 669 734 777 810 837 874 396 436 463 483 500 524
$70,000 $80,000 538 580 608 630 647 672 728 799 845 881 910 950 429 472 501 523 542 567
$80,000 $90,000 579 625 655 678 697 723 783 859 909 947 979 1022 460 506 537 561 580 608
$90,000 $100,000 619 667 699 724 744 772 836 917 970 1011 1044 1090 489 538 571 596 617 646
$100,000 $120,000 672 725 759 786 808 838 907 994 1052 1096 1132 1182 529 582 617 644 666 697
$120,000 $140,000 742 800 839 868 892 926 1001 1097 1160 1209 1249 1304 582 639 677 707 731 765
$140,000 $160,000 809 872 914 946 972 1008 1090 1194 1263 1316 1359 1419 631 693 734 766 793 829
$160,000 $180,000 871 939 984 1018 1046 1086 1173 1285 1359 1416 1462 1526 677 743 787 821 850 889
$180,000 $200,000 931 1003 1051 1088 1118 1160 1252 1372 1451 1511 1561 1629 721 791 838 874 904 945
$200,000 $225,000 994 1071 1122 1161 1193 1238 1336 1463 1547 1612 1664 1738 767 842 891 929 961 1005
$225,000 $250,000 1063 1145 1199 1241 1275 1322 1427 1562 1652 1721 1777 1855 817 896 949 989 1023 1069
$250,000 $275,000 1128 1215 1272 1316 1353 1403 1513 1657 1752 1825 1884 1967 865 948 1003 1046 1081 1131
$275,000 $300,000 1191 1282 1343 1390 1428 1481 1596 1748 1848 1925 1988 2075 911 998 1056 1101 1138 1189
$300,000 or more 1576 1696 1775 1837 1887 1956 2106 2304 2435 2536 2618 2732 1189 1300 1374 1432 1479 1545
Income Hawaii 1,6 4.0000% Idaho 1 6.0000% Illinois 2 6.2500%
$0 $20,000 241 280 306 327 344 367 321 381 422 454 481 520 230 257 275 290 302 319
$20,000 $30,000 373 433 473 504 530 567 482 568 627 674 713 769 364 405 433 455 473 500
$30,000 $40,000 444 514 562 599 629 672 566 665 734 788 834 898 437 485 518 544 565 596
$40,000 $50,000 505 585 638 680 715 764 639 749 826 886 937 1009 501 554 592 621 646 681
$50,000 $60,000 560 648 708 754 792 846 704 824 908 974 1029 1108 559 618 659 691 719 757
$60,000 $70,000 610 706 770 821 862 921 762 892 982 1053 1112 1197 612 675 720 755 785 827
$70,000 $80,000 656 759 828 882 927 990 816 954 1050 1125 1189 1279 661 729 777 815 846 891
$80,000 $90,000 699 808 882 940 987 1054 867 1012 1113 1193 1260 1355 708 779 830 870 904 951
$90,000 $100,000 740 855 933 994 1044 1115 914 1067 1172 1256 1326 1426 751 827 880 923 958 1008
$100,000 $120,000 794 918 1002 1067 1120 1196 978 1139 1251 1340 1415 1521 810 891 948 993 1031 1085
$120,000 $140,000 865 1000 1091 1161 1220 1302 1060 1234 1354 1450 1530 1644 887 975 1036 1085 1127 1185
$140,000 $160,000 932 1076 1174 1250 1313 1401 1137 1322 1450 1552 1637 1758 960 1053 1119 1172 1216 1279
$160,000 $180,000 994 1147 1251 1331 1398 1493 1209 1403 1539 1646 1736 1863 1028 1127 1197 1253 1299 1366
$180,000 $200,000 1052 1214 1324 1409 1480 1579 1276 1480 1622 1734 1829 1963 1092 1196 1270 1329 1379 1449
$200,000 $225,000 1113 1284 1400 1490 1565 1670 1347 1560 1709 1827 1926 2067 1160 1269 1347 1409 1461 1536
$225,000 $250,000 1179 1360 1482 1577 1656 1767 1422 1646 1802 1926 2030 2177 1233 1348 1430 1496 1551 1629
$250,000 $275,000 1241 1431 1560 1660 1743 1859 1494 1727 1890 2019 2128 2282 1302 1423 1509 1578 1635 1718
$275,000 $300,000 1300 1499 1634 1738 1825 1947 1562 1805 1974 2109 2221 2382 1369 1495 1585 1656 1717 1803
$300,000 or more 1655 1907 2076 2209 2318 2472 1969 2266 2473 2637 2775 2971 1772 1928 2040 2130 2205 2313
Income Indiana 4 7.0000% Iowa 1 6.0000% Kansas 1 6.3264%
$0 $20,000 271 301 320 335 347 364 237 263 280 294 305 320 357 422 467 503 532 574
$20,000 $30,000 429 476 506 530 549 575 392 436 465 488 506 531 542 639 706 759 803 865
$30,000 $40,000 514 570 607 635 657 689 479 533 568 596 618 649 639 753 831 893 944 1018
$40,000 $50,000 589 652 694 726 752 788 556 619 660 692 717 753 722 850 939 1008 1066 1149
$50,000 $60,000 656 727 774 809 838 878 626 697 744 779 809 849 797 938 1035 1111 1175 1265
$60,000 $70,000 718 795 846 885 916 960 691 769 821 860 893 937 865 1017 1122 1204 1273 1371
$70,000 $80,000 775 858 913 955 989 1036 751 837 893 936 971 1020 927 1090 1202 1290 1364 1468
$80,000 $90,000 828 918 976 1020 1057 1107 809 901 961 1008 1046 1098 985 1158 1276 1370 1448 1559
$90,000 $100,000 879 974 1035 1082 1121 1174 863 962 1026 1076 1116 1172 1040 1221 1346 1445 1527 1644
$100,000 $120,000 947 1049 1115 1166 1207 1264 936 1044 1114 1168 1212 1273 1113 1306 1440 1545 1632 1757
$120,000 $140,000 1036 1147 1220 1275 1320 1383 1034 1152 1230 1289 1338 1405 1208 1417 1561 1675 1770 1904
$140,000 $160,000 1120 1239 1318 1377 1426 1494 1126 1255 1340 1404 1457 1531 1296 1520 1674 1796 1897 2041
$160,000 $180,000 1198 1325 1409 1472 1524 1597 1212 1351 1442 1512 1569 1648 1378 1615 1779 1907 2015 2167
$180,000 $200,000 1272 1407 1495 1563 1618 1694 1294 1443 1541 1615 1676 1761 1455 1705 1877 2013 2126 2287
$200,000 $225,000 1349 1492 1586 1658 1716 1797 1381 1540 1644 1724 1789 1880 1536 1799 1980 2123 2242 2411
$225,000 $250,000 1433 1585 1684 1760 1822 1907 1475 1645 1757 1842 1912 2008 1622 1900 2090 2241 2366 2544
$250,000 $275,000 1512 1672 1777 1857 1922 2012 1565 1745 1864 1954 2028 2131 1704 1994 2194 2352 2483 2670
$275,000 $300,000 1588 1756 1866 1949 2018 2113 1651 1842 1967 2063 2141 2249 1782 2085 2294 2458 2595 2790
$300,000 or more 2045 2260 2400 2508 2595 2716 2180 2432 2598 2725 2829 2972 2245 2622 2882 3086 3257 3500
Income Kentucky 4 6.0000% Louisiana 2 4.0000% Maine 4 5.5000%
$0 $20,000 220 243 259 271 281 295 155 170 180 188 194 202 164 178 188 195 201 209
$20,000 $30,000 355 392 417 436 451 473 257 282 298 310 320 334 271 293 308 319 328 341
$30,000 $40,000 429 473 503 526 544 570 314 343 363 378 390 407 329 356 374 388 399 414
$40,000 $50,000 494 545 579 605 626 656 364 398 421 438 452 472 382 412 433 449 461 479
$50,000 $60,000 554 610 648 676 700 733 410 449 474 493 509 531 429 464 487 504 518 538
$60,000 $70,000 608 670 711 742 768 804 452 495 523 544 561 585 473 511 536 555 571 592
$70,000 $80,000 659 725 769 803 831 870 492 538 568 591 610 636 514 555 582 603 620 643
$80,000 $90,000 707 778 825 861 891 932 529 579 611 636 657 685 553 596 625 648 666 691
$90,000 $100,000 752 827 877 915 947 991 565 618 652 679 700 730 590 636 667 690 710 736
$100,000 $120,000 813 894 947 989 1023 1070 613 670 708 736 760 792 639 689 722 748 769 798
$120,000 $140,000 894 982 1040 1085 1123 1174 676 739 781 812 838 874 705 760 796 824 847 878
$140,000 $160,000 969 1064 1127 1176 1216 1272 736 805 850 884 912 951 767 826 865 895 920 955
$160,000 $180,000 1040 1141 1209 1261 1304 1363 793 866 914 951 981 1023 825 888 930 962 989 1026
$180,000 $200,000 1108 1215 1287 1342 1387 1450 846 925 976 1015 1047 1092 880 948 992 1027 1055 1094
$200,000 $225,000 1179 1292 1368 1427 1475 1542 903 986 1041 1083 1117 1165 939 1010 1058 1094 1124 1166
$225,000 $250,000 1256 1376 1456 1518 1569 1640 964 1053 1112 1156 1193 1243 1002 1078 1128 1167 1199 1243
$250,000 $275,000 1329 1455 1540 1605 1659 1734 1023 1117 1179 1226 1265 1318 1063 1143 1196 1237 1270 1317
$275,000 $300,000 1399 1532 1621 1689 1746 1824 1079 1178 1244 1294 1334 1391 1121 1205 1261 1304 1339 1388
$300,000 or more 1825 1995 2109 2197 2269 2369 1424 1554 1639 1705 1758 1832 1476 1584 1656 1712 1758 1821
Income Maryland 4 6.0000% Massachusetts 4 6.2500% Michigan 4 6.0000%
$0 $20,000 203 226 241 254 264 279 195 210 219 227 233 241 212 235 249 261 270 283
$20,000 $30,000 333 368 393 413 429 452 312 335 350 361 371 384 341 376 399 416 431 451
$30,000 $40,000 404 447 476 500 520 547 375 402 420 434 445 460 411 452 480 501 518 542
$40,000 $50,000 467 516 550 577 599 631 431 462 482 498 510 528 473 520 551 575 595 622
$50,000 $60,000 525 579 617 647 672 708 482 516 538 556 570 589 529 581 616 643 665 695
$60,000 $70,000 578 637 679 712 739 778 528 565 590 608 624 645 581 637 675 704 728 761
$70,000 $80,000 628 691 736 772 801 843 571 611 638 658 674 697 629 690 730 762 787 823
$80,000 $90,000 675 743 790 828 860 905 611 654 682 704 721 746 674 739 782 816 843 881
$90,000 $100,000 719 791 842 882 916 964 650 695 725 747 766 792 717 786 831 867 896 936
$100,000 $120,000 779 856 911 954 991 1042 701 750 782 806 826 853 774 848 897 935 966 1010
$120,000 $140,000 858 943 1002 1050 1090 1146 769 822 857 883 905 935 850 930 984 1025 1059 1107
$140,000 $160,000 933 1024 1089 1140 1183 1244 833 890 927 955 979 1011 922 1008 1066 1110 1147 1198
$160,000 $180,000 1003 1100 1169 1224 1270 1335 892 953 992 1023 1048 1082 988 1080 1142 1189 1228 1283
$180,000 $200,000 1070 1173 1246 1304 1353 1422 949 1013 1055 1087 1113 1150 1052 1149 1214 1264 1306 1363
$200,000 $225,000 1140 1249 1327 1388 1440 1514 1008 1076 1120 1154 1182 1220 1118 1222 1290 1343 1387 1448
$225,000 $250,000 1216 1332 1414 1480 1535 1613 1072 1144 1191 1227 1256 1297 1191 1300 1373 1429 1475 1540
$250,000 $275,000 1289 1411 1498 1567 1625 1707 1133 1208 1258 1296 1327 1369 1259 1374 1451 1510 1559 1627
$275,000 $300,000 1359 1487 1578 1650 1711 1797 1192 1271 1322 1362 1394 1439 1325 1445 1526 1588 1639 1710
$300,000 or more 1785 1949 2065 2158 2237 2348 1546 1646 1711 1762 1803 1860 1725 1878 1980 2059 2124 2215
Income Minnesota 1 6.8750% Mississippi 2 7.0000% Missouri 2 4.2250%
$0 $20,000 243 261 272 281 288 298 404 472 519 556 586 629 158 180 195 206 216 230
$20,000 $30,000 399 429 448 463 475 491 618 722 792 848 893 958 256 290 314 332 348 369
$30,000 $40,000 485 522 546 563 578 597 731 853 936 1001 1055 1131 309 351 379 401 420 445
$40,000 $50,000 562 605 632 653 669 692 829 967 1061 1134 1195 1281 357 404 437 462 483 512
$50,000 $60,000 632 680 711 734 753 778 917 1069 1172 1253 1320 1415 400 453 489 517 540 573
$60,000 $70,000 696 749 783 809 830 858 997 1161 1273 1361 1433 1536 440 497 537 567 593 629
$70,000 $80,000 756 814 851 879 901 932 1071 1247 1366 1460 1538 1648 476 539 581 614 642 681
$80,000 $90,000 813 875 915 945 969 1002 1139 1326 1453 1553 1636 1752 511 578 623 659 688 730
$90,000 $100,000 866 933 976 1008 1034 1069 1204 1401 1535 1640 1727 1850 544 615 663 701 732 776
$100,000 $120,000 939 1011 1057 1092 1120 1159 1290 1501 1644 1756 1849 1981 589 665 716 757 791 838
$120,000 $140,000 1035 1114 1166 1204 1235 1278 1403 1631 1786 1908 2009 2151 647 730 787 831 868 920
$140,000 $160,000 1125 1212 1268 1310 1343 1390 1508 1752 1919 2049 2157 2310 702 792 853 901 941 997
$160,000 $180,000 1210 1303 1363 1408 1445 1495 1605 1864 2041 2179 2295 2457 754 850 915 966 1009 1069
$180,000 $200,000 1290 1390 1455 1503 1542 1595 1697 1971 2157 2303 2424 2595 803 905 974 1028 1074 1137
$200,000 $225,000 1375 1482 1551 1602 1644 1701 1793 2082 2278 2432 2560 2740 855 963 1036 1094 1142 1209
$225,000 $250,000 1468 1582 1655 1710 1754 1815 1896 2200 2408 2570 2705 2895 911 1025 1103 1164 1215 1287
$250,000 $275,000 1555 1676 1754 1812 1859 1924 1993 2313 2531 2701 2842 3042 964 1085 1167 1231 1285 1360
$275,000 $300,000 1640 1768 1850 1911 1961 2029 2086 2420 2648 2826 2974 3182 1015 1142 1228 1296 1352 1431
$300,000 or more 2155 2324 2432 2513 2579 2669 2640 3059 3344 3567 3753 4014 1327 1489 1600 1687 1759 1861
Income Nebraska 1 5.5000% Nevada 5 6.8500% New Jersey 4 7.0000%
$0 $20,000 217 240 256 267 276 289 248 274 292 305 316 332 245 262 273 281 288 298
$20,000 $30,000 360 398 423 443 458 480 395 435 462 483 500 523 405 433 451 465 476 492
$30,000 $40,000 439 486 517 540 559 586 475 523 554 579 599 627 493 528 550 567 581 600
$40,000 $50,000 509 564 600 627 649 680 545 599 635 663 686 717 572 612 638 657 673 695
$50,000 $60,000 573 635 675 706 731 766 608 668 708 739 764 799 644 689 718 740 758 782
$60,000 $70,000 632 701 745 779 807 845 666 732 775 808 836 874 711 760 792 816 836 863
$70,000 $80,000 688 762 810 847 878 919 721 790 837 873 902 943 773 826 861 887 908 938
$80,000 $90,000 740 820 872 912 944 989 771 846 895 933 965 1008 831 889 926 954 977 1009
$90,000 $100,000 790 875 931 973 1008 1056 819 898 950 990 1024 1070 887 948 988 1018 1043 1076
$100,000 $120,000 857 949 1010 1056 1094 1146 884 968 1024 1067 1103 1152 962 1028 1071 1104 1131 1167
$120,000 $140,000 945 1048 1115 1166 1207 1265 969 1060 1121 1168 1207 1261 1062 1134 1182 1218 1247 1288
$140,000 $160,000 1029 1141 1214 1269 1315 1378 1049 1147 1213 1263 1304 1362 1156 1235 1286 1325 1357 1401
$160,000 $180,000 1107 1228 1307 1366 1415 1483 1124 1228 1297 1351 1395 1457 1244 1329 1384 1426 1460 1508
$180,000 $200,000 1182 1311 1395 1459 1512 1584 1195 1305 1378 1435 1482 1547 1328 1418 1478 1522 1559 1609
$200,000 $225,000 1261 1399 1489 1557 1613 1690 1269 1385 1463 1523 1572 1641 1416 1513 1576 1624 1663 1716
$225,000 $250,000 1347 1494 1590 1663 1723 1805 1350 1472 1555 1618 1670 1743 1512 1615 1683 1734 1775 1832
$250,000 $275,000 1429 1585 1687 1764 1828 1915 1426 1555 1641 1708 1763 1839 1604 1713 1784 1838 1882 1943
$275,000 $300,000 1507 1672 1780 1862 1929 2021 1500 1634 1725 1794 1852 1932 1692 1807 1882 1939 1986 2050
$300,000 or more 1988 2206 2349 2457 2545 2668 1944 2114 2228 2316 2388 2490 2231 2382 2480 2555 2616 2700
Income New Mexico 1 5.1250% New York 2 4.0000% North Carolina 2 4.7500%
$0 $20,000 236 256 268 277 284 295 143 153 160 166 170 176 216 248 269 286 299 318
$20,000 $30,000 383 415 434 449 461 478 235 252 264 272 279 289 342 391 424 450 471 501
$30,000 $40,000 464 502 526 544 558 578 286 307 321 331 340 351 409 468 508 538 564 599
$40,000 $50,000 535 579 606 627 644 667 331 355 371 383 393 407 468 535 580 615 644 685
$50,000 $60,000 600 649 680 703 722 747 372 400 417 431 442 457 521 596 646 685 717 762
$60,000 $70,000 659 713 747 772 793 821 410 440 460 475 487 503 570 651 706 748 783 833
$70,000 $80,000 714 772 809 837 859 890 446 478 499 515 529 547 615 703 762 807 845 898
$80,000 $90,000 766 829 868 898 922 954 479 514 537 554 568 588 657 751 814 863 903 959
$90,000 $100,000 816 882 924 956 981 1016 511 548 572 591 606 626 697 796 863 915 957 1017
$100,000 $120,000 882 954 999 1033 1061 1098 554 594 620 640 656 679 751 857 929 984 1030 1094
$120,000 $140,000 970 1048 1098 1136 1166 1207 610 655 683 705 723 748 821 937 1015 1076 1126 1196
$140,000 $160,000 1052 1137 1192 1232 1265 1310 664 712 743 767 786 813 887 1012 1096 1162 1216 1291
$160,000 $180,000 1129 1220 1279 1322 1357 1405 714 765 799 824 845 874 948 1082 1172 1241 1299 1379
$180,000 $200,000 1202 1300 1362 1408 1445 1496 762 816 852 879 902 932 1006 1148 1243 1317 1378 1463
$200,000 $225,000 1279 1383 1449 1498 1538 1592 812 870 908 937 961 994 1067 1217 1318 1396 1461 1551
$225,000 $250,000 1363 1473 1543 1596 1638 1696 867 929 969 1000 1025 1060 1132 1292 1399 1482 1550 1646
$250,000 $275,000 1442 1558 1633 1688 1733 1794 918 984 1027 1060 1086 1123 1195 1362 1475 1562 1635 1736
$275,000 $300,000 1518 1641 1719 1777 1825 1889 969 1038 1083 1117 1145 1184 1254 1430 1548 1640 1716 1822
$300,000 or more 1980 2140 2242 2318 2379 2463 1273 1363 1423 1467 1504 1555 1613 1838 1989 2106 2202 2338
Income North Dakota 1 5.0000% Ohio 1 5.7500% Oklahoma 1 4.5000%
$0 $20,000 178 199 213 224 234 247 223 244 258 268 277 289 239 279 308 330 348 375
$20,000 $30,000 283 314 336 353 367 388 367 400 423 440 454 473 368 428 471 504 532 572
$30,000 $40,000 340 377 402 423 439 463 446 487 514 534 551 574 436 507 557 596 629 675
$40,000 $50,000 390 431 460 483 502 529 516 563 594 618 637 664 496 576 631 675 712 765
$50,000 $60,000 435 481 513 538 559 589 581 633 668 694 716 746 550 637 698 747 787 845
$60,000 $70,000 476 526 561 588 611 643 640 697 735 765 788 821 598 693 759 811 855 918
$70,000 $80,000 514 568 605 634 659 694 695 757 799 830 856 892 643 744 815 871 918 985
$80,000 $90,000 550 607 647 678 704 741 747 814 858 892 920 958 686 792 867 926 976 1047
$90,000 $100,000 585 644 686 719 746 785 796 868 915 951 980 1021 725 838 916 979 1031 1106
$100,000 $120,000 630 694 739 774 803 845 863 940 991 1030 1062 1106 778 898 982 1049 1105 1185
$120,000 $140,000 690 760 808 846 878 924 951 1036 1092 1134 1169 1218 848 977 1068 1140 1201 1287
$140,000 $160,000 747 821 873 914 948 997 1035 1126 1187 1233 1271 1324 913 1051 1148 1225 1290 1383
$160,000 $180,000 800 878 933 977 1014 1065 1113 1211 1276 1325 1366 1422 973 1119 1222 1304 1373 1471
$180,000 $200,000 850 933 991 1037 1075 1130 1187 1292 1361 1413 1457 1517 1030 1184 1293 1379 1451 1554
$200,000 $225,000 902 990 1051 1100 1140 1198 1265 1377 1450 1506 1552 1616 1090 1252 1366 1457 1533 1642
$225,000 $250,000 959 1051 1116 1167 1210 1271 1350 1469 1547 1606 1655 1723 1154 1325 1445 1541 1621 1735
$250,000 $275,000 1013 1110 1178 1231 1277 1341 1431 1556 1639 1702 1754 s1826 1215 1394 1520 1620 1704 1824
$275,000 $300,000 1065 1166 1237 1293 1340 1407 1509 1641 1728 1794 1849 1924 1273 1460 1591 1695 1783 1908
$300,000 or more 1378 1504 1593 1664 1723 1808 1984 2155 2268 2355 2425 2524 1622 1853 2016 2146 2256 2412
Income Pennsylvania 1 6.0000% Rhode Island 4 7.0000% South Carolina 2 6.0000%
$0 $20,000 197 214 225 234 241 251 252 272 285 295 303 314 234 258 274 285 295 308
$20,000 $30,000 318 345 363 377 388 404 406 439 460 476 488 506 381 420 445 464 480 501
$30,000 $40,000 385 417 439 455 468 487 490 529 555 574 589 611 462 509 539 562 581 607
$40,000 $50,000 443 480 505 524 539 560 564 609 638 660 678 703 533 587 622 649 670 700
$50,000 $60,000 496 538 565 586 603 627 631 682 714 739 759 787 598 658 698 728 752 785
$60,000 $70,000 545 590 620 643 662 688 692 748 784 811 833 863 657 724 767 800 827 863
$70,000 $80,000 590 639 671 696 716 744 749 810 849 878 902 935 713 785 832 867 896 936
$80,000 $90,000 633 685 720 746 768 798 803 868 910 941 967 1002 765 843 893 931 962 1005
$90,000 $100,000 673 729 765 793 816 848 854 923 967 1001 1028 1065 815 897 951 991 1024 1070
$100,000 $120,000 728 787 827 857 882 916 922 997 1045 1081 1110 1150 881 970 1028 1072 1108 1157
$120,000 $140,000 799 865 908 941 968 1005 1013 1094 1147 1187 1219 1263 969 1067 1131 1179 1218 1272
$140,000 $160,000 867 937 984 1020 1049 1089 1097 1186 1243 1286 1321 1369 1052 1158 1227 1280 1322 1381
$160,000 $180,000 929 1005 1055 1093 1124 1168 1176 1271 1332 1378 1416 1467 1129 1243 1318 1374 1419 1482
$180,000 $200,000 989 1069 1122 1163 1196 1242 1251 1352 1418 1467 1506 1561 1203 1325 1404 1463 1512 1579
$200,000 $225,000 1052 1137 1194 1237 1272 1321 1330 1438 1507 1559 1602 1660 1280 1410 1494 1558 1610 1681
$225,000 $250,000 1120 1211 1270 1316 1353 1405 1416 1530 1604 1659 1704 1766 1364 1502 1592 1660 1715 1791
$250,000 $275,000 1185 1280 1343 1391 1431 1486 1497 1618 1696 1754 1802 1867 1444 1590 1685 1757 1815 1896
$275,000 $300,000 1247 1347 1413 1464 1506 1563 1575 1702 1784 1846 1896 1964 1521 1674 1774 1850 1911 1996
$300,000 or more 1624 1752 1838 1903 1956 2031 2046 2211 2318 2398 2463 2552 1986 2187 2317 2416 2496 2607
Income South Dakota 1 4.0000% Tennessee 2 7.0000% Texas 1 6.2500%
$0 $20,000 227 266 293 315 332 357 350 404 441 469 493 527 243 272 291 306 318 335
$20,000 $30,000 351 412 453 485 512 550 551 634 690 735 771 823 399 447 479 503 523 551
$30,000 $40,000 417 489 537 576 608 653 659 757 824 877 920 981 486 544 583 613 637 671
$40,000 $50,000 475 556 611 654 690 741 753 865 941 1000 1050 1119 562 630 675 710 738 777
$50,000 $60,000 527 616 677 724 764 821 839 962 1046 1112 1167 1244 632 709 759 798 830 874
$60,000 $70,000 573 670 736 788 832 893 917 1051 1142 1214 1273 1357 697 781 837 879 914 963
$70,000 $80,000 617 721 792 847 894 960 989 1133 1231 1308 1372 1462 757 848 909 955 994 1047
$80,000 $90,000 657 768 843 903 952 1022 1057 1210 1315 1396 1464 1560 813 912 977 1027 1068 1125
$90,000 $100,000 696 812 892 955 1007 1080 1121 1283 1393 1480 1552 1653 867 972 1042 1095 1139 1200
$100,000 $120,000 747 871 957 1024 1080 1159 1206 1380 1499 1591 1668 1777 940 1054 1129 1187 1235 1301
$120,000 $140,000 813 949 1042 1115 1175 1261 1319 1508 1637 1738 1821 1939 1036 1161 1245 1309 1361 1434
$140,000 $160,000 876 1021 1121 1199 1264 1356 1424 1628 1766 1875 1965 2092 1126 1263 1354 1423 1480 1560
$160,000 $180,000 934 1088 1194 1278 1347 1445 1522 1739 1886 2002 2098 2233 1211 1358 1456 1530 1592 1677
$180,000 $200,000 988 1152 1264 1352 1425 1529 1616 1845 2001 2123 2224 2367 1292 1449 1553 1633 1698 1790
$200,000 $225,000 1046 1218 1337 1429 1507 1616 1713 1955 2120 2249 2356 2507 1377 1545 1656 1741 1811 1908
$225,000 $250,000 1107 1290 1415 1513 1594 1710 1819 2074 2249 2385 2499 2658 1469 1648 1767 1858 1932 2036
$250,000 $275,000 1166 1357 1489 1591 1677 1799 1919 2187 2371 2514 2633 2802 1557 1747 1872 1969 2048 2158
$275,000 $300,000 1221 1422 1559 1667 1757 1884 2014 2296 2488 2638 2763 2939 1641 1842 1974 2076 2160 2276
$300,000 or more 1555 1807 1981 2116 2230 2390 2591 2947 3190 3380 3538 3761 2157 2420 2595 2729 2839 2992
Income Utah 2 4.7000% Vermont 1 6.0000% Virginia 2 4.3000%
$0 $20,000 230 265 288 306 321 342 160 168 173 176 179 183 168 192 208 220 230 245
$20,000 $30,000 363 416 451 479 502 535 249 261 268 273 277 283 266 301 325 344 359 381
$30,000 $40,000 434 497 539 572 599 638 297 310 318 325 330 337 318 359 388 410 428 454
$40,000 $50,000 497 568 616 653 684 728 338 353 363 370 375 383 364 411 443 468 489 518
$50,000 $60,000 553 632 685 726 761 809 375 392 402 410 416 425 405 457 492 520 543 575
$60,000 $70,000 604 690 748 793 830 883 409 427 438 447 454 463 443 499 538 568 593 628
$70,000 $80,000 652 744 806 855 895 951 440 459 472 481 488 498 479 539 580 612 639 676
$80,000 $90,000 697 795 861 912 955 1016 469 490 503 513 520 531 512 576 619 653 682 722
$90,000 $100,000 739 842 912 967 1012 1076 497 519 532 542 551 562 543 610 656 692 722 764
$100,000 $120,000 796 907 982 1040 1089 1157 534 557 572 582 591 603 585 657 706 745 777 822
$120,000 $140,000 870 991 1072 1136 1189 1263 582 607 623 635 644 657 640 718 772 813 848 897
$140,000 $160,000 940 1070 1157 1226 1283 1363 627 654 671 684 694 708 692 776 833 878 915 967
$160,000 $180,000 1005 1143 1236 1309 1370 1455 669 698 716 729 740 755 740 829 890 937 977 1033
$180,000 $200,000 1067 1212 1311 1389 1453 1543 709 739 758 772 784 799 786 880 944 994 1036 1095
$200,000 $225,000 1132 1285 1390 1471 1539 1634 750 782 802 817 829 846 835 933 1001 1054 1098 1160
$225,000 $250,000 1201 1364 1475 1561 1632 1733 795 828 850 865 878 895 887 991 1062 1118 1164 1230
$250,000 $275,000 1268 1438 1555 1645 1721 1827 837 872 895 911 925 943 936 1045 1120 1179 1228 1296
$275,000 $300,000 1331 1510 1632 1727 1806 1916 878 914 938 955 969 988 984 1098 1176 1237 1288 1360
$300,000 or more 1713 1939 2094 2214 2314 2454 1120 1166 1195 1217 1234 1258 1271 1413 1511 1588 1652 1742
Income Washington 1 6.5000% West Virginia 1 6.0000% Wisconsin 1 5.0000%
$0 $20,000 247 273 290 304 315 330 239 265 282 295 306 321 203 224 238 248 257 268
$20,000 $30,000 413 456 484 506 525 550 395 438 467 488 506 531 333 368 390 407 421 440
$30,000 $40,000 505 558 593 620 642 672 481 534 569 596 617 647 405 447 474 495 512 535
$40,000 $50,000 588 649 689 720 746 782 558 620 660 691 716 751 469 517 549 573 592 619
$50,000 $60,000 664 732 778 813 842 882 628 698 743 778 806 846 527 581 617 644 666 696
$60,000 $70,000 733 809 859 898 930 974 693 770 820 858 889 933