Department of the Treasury (2018)

Agency decision

Ask Donna

What actually matters in this document.

Text

Department of the Treasury

Internal Revenue Service

2018 Instructions for Schedule A

(Rev. February 2020)

Itemized

Deductions

Use Schedule A (Form 1040) to figure your itemized deductions. In most cases, your

federal income tax will be less if you take the larger of your itemized deductions or

your standard deduction.

If you itemize, you can deduct a part of your medical and dental expenses, and

amounts you paid for certain taxes, interest, contributions, and other expenses. You

can also deduct certain casualty and theft losses.

If you and your spouse paid expenses jointly and are filing separate returns for

2018, 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.

CAUTION

Section references are to the Internal

Revenue Code unless otherwise noted.

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

Retroactive legislation. These instructions have been revised to reflect

changes made by the Taxpayer Certainty

and Disaster Tax Relief Act of 2019.

The 2018 Schedule A (Form 1040) was

also revised to reflect changes due to

this act. Use these instructions with the

most recent version of the 2018 Schedule A (Form 1040). Visit IRS.gov/

formspubs and IRS.gov/LatestForms to

make sure you have the latest version of

forms, instructions, and publications.

Mortgage insurance premiums. The

deduction for mortgage insurance premiums was retroactively extended by the

Taxpayer Certainty and Disaster Tax

Relief Act of 2019. You may be able to

claim the deduction for amounts paid or

accrued in 2018. See Line 8d for more

information.

Qualified charitable contributions. A

temporary increase in the adjusted gross

income limitation on deducting certain

qualified charitable contributions was

retroactively extended to payments

made in 2018 for relief efforts in certain

federally declared disaster areas by the

Taxpayer Certainty and Disaster Tax

Relief Act of 2019. See Pub. 526 for

more information.

Charitable contribution deduction.

Generally, your charitable contribution

deduction must be reduced to the extent

you receive a state or local tax credit in

return for your contribution. However,

certain payments made in 2018 may

qualify for safe harbor rules that allow

the disallowed amount to be treated as a

state or local tax payment. See Notice

IRS.gov/irb/

2019-12

2019-27_IRB#NOT-2019-12 for more

information.

Overall limitation on itemized deductions no longer applies. There is no

longer an overall limitation on itemized

deductions based on your adjusted gross

income; however, there may be other

limitations that impact the amount of

itemized deductions you can claim on

Schedule A.

Limitation on the deduction for state

and local taxes. You can’t deduct more

than $10,000 ($5,000 if married filing

separate) of your total state and local

taxes, including income taxes (or general sales taxes, if elected instead of income taxes), real estate taxes, and personal property taxes. See Line 5 for

more information.

No deduction for foreign taxes paid

for real estate. You can no longer deA-1

Feb 10, 2020

Cat. No. 53061X

duct foreign taxes you paid on real estate.

Limitation on deduction for home

mortgage interest. You may be able to

deduct mortgage interest only on the

first $750,000 ($375,000 if married filing separately) of indebtedness. Higher

limitations apply if you are deducting

mortgage interest from indebtedness incurred on or before December 15, 2017.

See Line 8 for more information.

No deduction for home equity loan interest. No matter when the indebtedness was incurred, you can no longer deduct the interest from a loan secured by

your home to the extent the loan proceeds weren't used to buy, build, or improve your home. See Line 8 for more

information.

No miscellaneous itemized deductions

allowed. You can no longer claim any

miscellaneous itemized deductions, including the deduction for unreimbursed

job expenses. Miscellaneous itemized

deductions are those deductions that

would have been subject to the 2 percent

of adjusted gross income limitation. See

Line 16, later, for a list of other itemized

deductions you can still claim in addition to the ones claimed using lines 1

through 15.

Limitation on the deduction for casualty and theft losses. You can no longer deduct a personal casualty or theft

loss unless the loss is from a federally

declared disaster.

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.

Medical and Dental

Expenses

tists, 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 sig-

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 7.

If you received a distribution

from a health savings account

CAUTION or a medical savings account in

2018, see Pub. 969 to figure your deduction.

Deceased taxpayer. Certain medical

expenses paid out of a deceased taxpayer's estate can be claimed on the deceased taxpayer's final return. See Pub.

502 for details.

More information. Pub. 502 discusses

the types of expenses you can and can’t

deduct. It also explains when you can

deduct capital expenses and special care

expenses for disabled persons.

Examples of Medical and

Dental Payments You Can

Deduct

To the extent you weren't reimbursed,

you can deduct what you paid for:

• Insurance premiums for medical

and dental care, including premiums for

qualified long-term care insurance contracts as defined in Pub. 502. But see

Limit on long-term care premiums you

can deduct, later. Reduce the insurance

premiums by any self-employed health

insurance deduction you claimed on

Schedule 1 (Form 1040), line 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

If, during 2018, you were an eligible trade adjustment assisCAUTION tance (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, den-

A-2

nificant 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 18 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

2018, of the person for whom the premiums were paid. See the following chart

for details.

IF the person was,

at the end of 2018,

age . . .

THEN the most

you can deduct

is . . .

Higher limitation threshold for certain charitable contributions. For

most gifts by cash or check, the total

amount of such contributions that can be

deducted is now limited to 60% of your

contributions base, instead of 50%. See

Pub. 526 for more information.

Standard mileage rates. The standard

mileage rate allowed for operating expenses for a car when you use it for

medical reasons increased to 18 cents a

mile. The 2018 rate for use of your vehicle to do volunteer work for certain

charitable organizations remains at 14

cents a mile.

40 or under

$ 420

41–50

$ 780

51–60

$ 1,560

61–70

$ 4,160

71 or older

$ 5,200

Examples of Medical and

Dental Payments You Can't

Deduct

• 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.

If you were age 65 or older but

TIP not entitled to social security

benefits, you can deduct premiums you voluntarily paid for Medicare A

coverage.

• 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 insur-

TIP ance premiums you paid for

medical and dental care. However, if you claimed the self-employed

health insurance deduction on Schedule

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

If, during 2018, you were an eligible trade adjustment assisCAUTION tance (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

2018 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 $4,150 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 2018 return.

Example. You provided over half of

your mother's support but can't claim her

as a dependent because she received wages of $4,150 in 2018. You can include

on line 1 any medical and dental expenses you paid in 2018 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 2018 for

medical or dental expenses you paid in

2018, reduce your 2018 expenses by this

amount. If you received a reimbursement in 2018 for prior year medical or

dental expenses, don't reduce your 2018

A-3

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 Schedule 1 (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 16, later, if you had income in respect of a decedent.

• Certain state and local taxes, including tax on gasoline, car inspection

fees, assessments for sidewalks or other

improvements to your property, tax you

paid for someone else, and license fees

(for example, marriage, driver's, and

pet).

• Foreign personal or real property

taxes.

Line 5

The deduction for state and local taxes is

limited to $10,000 ($5,000 if married filing married separately). State and local

taxes are the taxes that you include on

lines 5a, 5b, and 5c.

Include taxes imposed by a U.S. possession with your state and local taxes

on lines 5a, 5b, and 5c. However, don't

include any U.S. possession taxes you

paid that are allocable to excluded income.

You may want to take a credit

TIP for U.S. possession tax instead

of a deduction. See the instructions for Schedule 3 (Form 1040),

line 48, for details.

Line 5a

either your actual expenses or the optional sales tax tables.

You can elect to deduct state

and local general sales taxes

CAUTION instead of state and local income taxes. You can't deduct both.

Actual Expenses

State and Local Income

Taxes

If you don't elect to deduct general sales

taxes, include on line 5a the state and local income taxes listed next.

• State and local income taxes withheld from your salary during 2018. 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 2018 for a prior year, such as taxes

paid with your 2017 state or local income tax return. Don't include penalties

or interest.

• State and local estimated tax payments made during 2018, including any

part of a prior year refund that you chose

to have credited to your 2018 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 2018, or

• Refund of, or credit for, prior year

state and local income taxes you actually

received in 2018. Instead, see the instructions for Schedule 1 (Form 1040),

line 10.

State and Local General

Sales Taxes

If you elect to deduct state and local

general sales taxes instead of income

taxes, you must check the box on

line 5a. To figure your state and local

general sales tax deduction, you can use

Generally, you can deduct the actual

state and local general sales taxes (including compensating use taxes) you

paid in 2018 if the tax rate was the same

as the general sales tax rate.

Food, clothing, and medical supplies.

Sales taxes on food, clothing, and medical supplies are deductible as a general

sales tax even if the tax rate was less

than the general sales tax rate.

Motor vehicles. Sales taxes on motor

vehicles are deductible as a general sales

tax even if the tax rate was different than

the general sales tax rate. However, if

you paid sales tax on a motor vehicle at

a rate higher than the general sales tax,

you can deduct only the amount of the

tax that you would have paid at the general sales tax rate on that vehicle. Include any state and local general sales

taxes paid for a leased motor vehicle.

Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans,

and off-road vehicles.

You must keep your actual receipts showing general sales

CAUTION 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 2018 for amounts paid

in 2018, reduce your actual 2018 state

and local general sales taxes by this

amount. If you received a refund of state

or local general sales taxes in 2018 for

prior year purchases, don't reduce your

2018 state and local general sales taxes

by this amount. However, if you deducted your actual state and local general

sales taxes in the earlier year and the deduction reduced your tax, you may have

to include the refund in income on

Schedule 1 (Form 1040), line 21. See

Recoveries in Pub. 525 for details.

Optional Sales Tax Tables

Instead of using your actual expenses,

you can use the 2018 Optional State

A-4

Sales Tax Table and the 2018 Optional

Local Sales Tax Tables at the end of

these instructions to figure your state

and local general sales tax deduction.

You may also be able to add the state

and local general sales taxes paid on certain specified items.

To figure your state and local general

sales tax deduction using the tables,

complete the State and Local General

Sales Tax Deduction Worksheet or use

the Sales Tax Deduction Calculator at

IRS.gov/SalesTax.

If your filing status is married

filing separately, both you and

CAUTION 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.

Instructions for the State and

Local General Sales Tax

Deduction Worksheet

Line 1. If you lived in the same state

for all of 2018, enter the applicable

amount, based on your 2018 income and

family size, from the 2018 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 2018 income. If married filing separately, don't include your

spouse's income.

Note. The family size column refers to

the number of dependents listed on

page 1 of Form 1040 (and any continuation sheets) plus you and, if you are filing a joint return, your spouse. If you are

married and not filing a joint return, you

can include your spouse in family size

only in certain circumstances, which are

described in Pub. 501.

Income. Your 2018 income is the

amount shown on your Form 1040,

line 7, 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.

State and Local General Sales Tax Deduction

Worksheet—Line 5a

Keep for Your Records

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

TIP SalesTax.

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

Lived in more than one state during 2018, or

Had any nontaxable income in 2018.

1. Enter your state general sales taxes from the 2018 Optional State Sales Tax Table

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

Next. If, for all of 2018, 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 2018?

No. Enter -0-.

Yes. Enter your base local general sales taxes from the 2018 Optional Local

Sales Tax Tables.

.............

3. Did your locality impose a local general sales tax in 2018? 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 2018, 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 . . . . . . . . . . . . . . . .

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.

7. Enter your state and local general sales taxes paid on specified items, if any. See the instructions for line 7 of the

worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.

8. Deduction for general sales taxes. Add lines 1, 6, and 7. Enter the result here and the total from all your state and local general

sales tax deduction worksheets, if you completed more than one, on Schedule A, line 5a. Be sure to check the box on

that line . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.

Yes. Multiply line 1 by line 5. If you lived in more than one locality in the same state

during 2018, see the instructions for line 6 of the worksheet.

• Public assistance payments.

A-5

What if you lived in more than one

state? If you lived in more than one

state during 2018, 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 2018 and the denominator of which is the total number of days

in the year (365).

3. If you also lived in a locality during 2018 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, 2018 (243

days), and in State B from September 1

through December 31, 2018 (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:

State B:

Total

$500 x 243/365 =

$400 x 122/365 =

$333

134

$467

If none of the localities in which you

lived during 2018 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 2018, enter

the applicable amount, based on your

2018 income and family size, from the

2018 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 2018 income. See the instructions

for line 1 of the worksheet to figure your

2018 income. The family size column

refers to the number of dependents listed

on page 1 of Form 1040 (and any continuation sheets) plus you and, if you are

filing a joint return, your spouse. If you

are married and not filing a joint return,

you can include your spouse in family

size only in certain circumstances,

which are described in Pub. 501.

What if you lived in more than one

locality? If you lived in more than one

locality during 2018, 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 2018 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, 2018

(243 days), and in Locality 2 from September 1 through December 31, 2018

(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:

Locality 2:

$100 x 243/365 = $ 67

$150 x 122/365 =

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%.

A-6

What if your local general sales tax

rate changed during 2018? If you

checked the “Yes” box and your local

general sales tax rate changed during

2018, 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

2018 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, 2018 (273 days).

The rate increased to 1.75% for the period from October 1 through December

31, 2018 (92 days). You would enter

“1.189” on line 3, figured as follows.

January 1 –

September 30:

October 1 –

December 31:

Total

1.00 x 273/365 = 0.748

1.75 x 92/365 = 0.441

= 1.189

What if you lived in more than one

locality in the same state during 2018?

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 2018 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 2018 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 2018 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, 2018

(243 days), and in Locality 2 from September 1 through December 31, 2018

(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:

Locality 2:

1.00 x 243/365 = 0.666

1.75 x 122/365 = 0.585

Line 6. If you lived in more than one

locality in the same state during 2018,

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 2018. 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.

a. 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.

b. You purchased the materials to

build a home or substantial addition or

to perform a major renovation and paid

the sales tax directly.

c. 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 pur-

chased 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 2018, see Refund

of general sales taxes, earlier.

Line 5b

should be shown on your settlement

statement and in box 6 of any Form

1099-S you received. This amount is

considered a refund of real estate taxes.

See Refunds and rebates, later. Any real

estate taxes you paid at closing should

be shown on your settlement statement.

You must look at your real estate tax bill to decide if any

CAUTION 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.

State and Local Real Estate

Taxes

If you are a homeowner who re-

TIP ceived assistance under a State

Housing Finance Agency Hardest Hit Fund program or an Emergency

Homeowners' Loan program, see Pub.

530 for the amount you can include on

line 5b.

Enter on line 5b the state and local taxes

you paid on real estate you own that

wasn't used for business, but only if the

taxes are assessed uniformly at a like

rate on all real property throughout the

community, and the proceeds are used

for general community or governmental

purposes. Pub. 530 explains the deductions homeowners can take.

Don't include the following amounts

on line 5b.

• Foreign taxes you paid on real estate.

• Itemized charges for services to

specific property or persons (for example, a $20 monthly charge per house for

trash collection, a $5 charge for every

1,000 gallons of water consumed, or a

flat charge for mowing a lawn that had

grown higher than permitted under a local ordinance).

• Charges for improvements that

tend to increase the value of your property (for example, an assessment to

build a new sidewalk). The cost of a

property improvement is added to the

basis of the property. However, a charge

is deductible if it is used only to maintain an existing public facility in service

(for example, a charge to repair an existing sidewalk, and any interest included

in that charge).

If your mortgage payments include

your real estate taxes, you can include

only the amount the mortgage company

actually paid to the taxing authority in

2018.

If you sold your home in 2018, any

real estate tax charged to the buyer

A-7

Prepayment of next year's property

taxes. Only taxes paid in 2018 and assessed prior to 2019 can be deducted for

2018. 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 2018 of real estate

taxes you paid in 2018, reduce your deduction by the amount of the refund or

rebate. If you received a refund or rebate

in 2018 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 Schedule 1 (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 5c

State and Local Personal

Property Taxes

Enter on line 5c the state and local personal property taxes you paid, but only

if the taxes were based on value alone

and were imposed on a yearly basis.

Example. You paid a yearly fee for

the registration of your car. Part of the

fee was based on the car's value and part

was based on its weight. You can deduct

only the part of the fee that was based

on the car's value.

Prepayment of next year's property

taxes. Only taxes paid in 2018 and assessed prior to 2019 can be deducted for

2018. State or local law determines

whether and when a property tax is assessed, which is generally when the taxpayer becomes liable for the property

tax imposed.

Line 6

Other Taxes

Enter only one total on line 6, but list the

type and amount of each tax included.

Include on this line income taxes you

paid to a foreign country and generation

skipping tax (GST) imposed on certain

income distributions.

You may want to take a credit

TIP for the foreign tax instead of a

deduction. See the instructions

for Schedule 3 (Form 1040), line 48, for

details.

Don't include taxes you paid to a U.S.

possession on this line; instead, include

U.S. possession taxes on the appropriate

state and local tax line.

Don't include federal estate tax on income in respect of a decedent on this

line; instead, include it on line 16.

Interest You Paid

The rules for deducting interest vary, depending on whether the loan proceeds

are used for business, personal, or investment activities. See Pub. 535 for

more information about deducting business interest expenses. See Pub. 550 for

more information about deducting investment interest expenses. You can't

deduct personal interest. However, you

can deduct qualified home mortgage interest (on your Schedule A) and interest

on certain student loans (on Schedule 1

(Form 1040), line 33), as explained in

Pub. 936 and Pub. 970.

If you use the proceeds of a loan for

more than one purpose (for example,

personal and business), you must allocate the interest on the loan to each use.

You allocate interest on a loan in the

same way as the loan is allocated. You

do this by tracing disbursements of the

debt proceeds to specific uses. For more

information on allocating interest, see

Pub. 535.

In general, if you paid interest in

2018 that applies to any period after

2018, you can deduct only amounts that

apply for 2018.

Use Schedule A to deduct qualified

home mortgage interest and investment

interest.

Line 8

Home Mortgage Interest

If you are a homeowner who re-

TIP ceived assistance under a State

Housing Finance Agency Hardest Hit Fund program or an Emergency

Homeowners' Loan program, see Pub.

530 for the amount you can deduct on

line 8a or 8b.

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

home, regardless of how the loan is labeled. It includes first and second mortgages, home equity loans, and refinanced mortgages.

A home can be a house, condominium, cooperative, mobile home, boat, or

similar property. It must provide basic

living accommodations including sleeping space, toilet, and cooking facilities.

Check the box on line 8 if you had

one or more home mortgages in 2018

with an outstanding balance and you

didn't use all of your home mortgage

proceeds from those loans to buy, build,

or substantially improve your home. Interest paid on home mortgage proceeds

used for other purposes isn’t deductible.

See Limits on home mortgage interest, later, for more information about

what interest you can include on lines 8a

and 8b.

If you used any home mortgage

TIP proceeds for a business or investment purpose, interest you

paid that is allocable to those proceeds

may still be deductible as a business or

investment expense elsewhere on your

return.

Limits on home mortgage interest.

Your deduction for home mortgage interest is subject to a number of limits. If

one or more of the following limits applies, see Pub. 936 to figure your deduction.

Limit for loan proceeds not used to

buy, build, or substantially improve

your home. You can only deduct home

mortgage interest to the extent that the

loan proceeds from your home mortgage

are used to buy, build, or substantially

improve the home securing the loan

A-8

("qualifying debt"). Make sure to check

the box on line 8 if you had one or more

home mortgages in 2018 with an outstanding balance and you didn't use all

of the loan proceeds to buy, build, or

substantially improve the home. The only exception to this limit is for loans taken out on or before October 13, 1987;

the loan proceeds for these loans are

treated as having been used to buy,

build, or substantially improve the

home. See Pub. 936 for more information about loans taken out on or before

October 13, 1987.

See Pub. 936 to figure your deduction

if you must check the box on line 8.

Limit on loans taken out on or be

fore December 15, 2017. For qualifying debt taken out on or before December 15, 2017, you can only deduct home

mortgage interest on up to $1,000,000

($500,000 if you are married filing separately) of that debt. The only exception

is for loans taken out on or before October 13, 1987; see Pub. 936 for more information about loans taken out on or

before October 13, 1987.

See Pub. 936 to figure your deduction

if you have loans taken out on or before

December 15, 2017, that exceed

$1,000,000 ($500,000 if you are married

filing separately).

Limit on loans taken out after De

cember 15, 2017. For qualifying debt

taken out after December 15, 2017, you

can only deduct home mortgage interest

on up to $750,000 ($375,000 if you are

married filing separately) of that debt. If

you also have qualifying debt subject to

the $1,000,000 limitation discussed under Limit on loans taken out on or before December 15, 2017, earlier, the

$750,000 limit for debt taken out after

December 15, 2017, is reduced by the

amount of your qualifying debt subject

to the $1,000,000 limit. An exception

exists for certain loans taken out after

December 15, 2017, but before April 1,

2018. If the exception applies, your loan

may be treated in the same manner as a

loan taken out on or before December

15, 2017; see Pub. 936 for more information about this exception.

See Pub. 936 to figure your deduction

if you have loans taken out after October

13, 1987, that exceed $750,000

($375,000 if you are married filing separately).

Limit when loans exceed the fair

market value of the home. If the total

amount of all mortgages is more than

the fair market value of the home, see

Pub. 936 to figure your deduction.

Line 8a

Enter on line 8a mortgage interest and

points reported to you on Form 1098 unless you had to use Pub. 936 to figure

your deductible interest. See Limits on

home mortgage interest, earlier.

Home mortgage interest limited. If

your home mortgage interest deduction

is limited, only enter on line 8a the deductible mortgage interest and points

that were reported to you on Form 1098.

Refund of overpaid interest. If your

Form 1098 shows any refund of overpaid interest, don't reduce your deduction by the refund. Instead, see the instructions for Schedule 1 (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 8b (as explained in Line 8b, later).

Form 1098 doesn’t show all interest

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

line 8a and explain the difference. If you

are filing a paper return, explain the difference by attaching a statement to your

paper return and printing “See attached”

to the right of line 8a.

If you are claiming the mortgage interest credit (for holders

CAUTION of

qualified mortgage credit

certificates issued by state or local governmental units or agencies), subtract

the amount shown on Form 8396, line 3,

from the total deductible interest you

paid on your home mortgage. Enter the

result on line 8a.

Line 8b

If you paid home mortgage interest to a

recipient who didn’t provide you a Form

1098, report your deductible mortgage

interest on line 8b.

Seller financed mortgage. If you paid

home mortgage interest to the person

from whom you bought the home and

that person didn’t provide you a Form

1098, write that person's name, identifying number, and address on the dotted

lines next to line 8b. If the recipient of

your home mortgage payment(s) is an

individual, the identifying number is his

or her social security number (SSN).

Otherwise, it is the employer identification number (EIN). You must also let

the recipient know your SSN.

If you don't show the required

information about the recipient

CAUTION or let the recipient know your

SSN, you may have to pay a $50 penalty.

Interest reported on someone else’s

Form 1098. If you and at least one other person (other than your spouse if filing jointly) were liable for and paid interest on the mortgage, and the home

mortgage interest paid was reported on

the other person’s Form 1098, identify

the name and address of the person or

persons who received a Form 1098 reporting the interest you paid. If you are

filing a paper return, identify the person

by attaching a statement to your paper

return and printing “See attached” to the

right of line 8b.

Line 8c

Points Not Reported on

Form 1098

Points are shown on your settlement

statement. Points you paid only to borrow money are generally deductible

over the life of the loan. See Pub. 936 to

figure the amount you can deduct.

Points paid for other purposes, such as

for a lender's services, aren't deductible.

Refinancing. Generally, you must deduct points you paid to refinance a mortgage over the life of the loan. This is

true even if the new mortgage is secured

by your main home.

If you used part of the proceeds to

improve your main home, you may be

able to deduct the part of the points related to the improvement in the year paid.

See Pub. 936 for details.

If you paid off a mortgage ear-

TIP ly, 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.

A-9

Line 8d

Mortgage Insurance

Premiums

Enter the qualified mortgage insurance

premiums you paid under a mortgage insurance contract issued after December

31, 2006, in connection with home acquisition debt that was secured by your

first or second home. Box 5 of Form

1098 shows the amount of premiums

you paid in 2018. If you and at least one

other person (other than your spouse if

filing jointly) were liable for and paid

the premiums in connection with the

loan, and the premiums were reported

on the other person's Form 1098, report

your share of the premiums on line 8d.

See Prepaid mortgage insurance premiums, later, if you paid any premiums allocable to any period after 2018.

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 2018 if the mortgage insurance contract was issued in 2018.

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 2018, 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).

Mortgage Insurance Premiums Deduction Worksheet—Line 8d

Before you begin:

Keep for Your Records

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

Enter the total premiums you paid in 2018 for qualified mortgage insurance for a contract issued after December 31,

2006 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Enter the amount from Form 1040, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Enter $100,000 ($50,000 if married filing separately)

Is the amount on line 2 more than the amount on line 3?

No.

Yes.

................................

Your deduction isn't limited. Enter the amount from line 1 of this worksheet on

Schedule A, line 8d. Don't complete the rest of this worksheet.

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. . . . . . . . . . . . . . . . .

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Multiply line 1 by line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Mortgage insurance premiums deduction. Subtract line 6 from line 1. Enter the result here and on

Schedule A, line 8d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Limit on amount you can deduct. You

can't deduct your mortgage insurance

premiums if the amount on Form 1040,

line 7, is more than $109,000 ($54,500 if

married filing separately). If the amount

on Form 1040, line 7, is more than

$100,000 ($50,000 if married filing separately), your deduction is limited and

you must use the Mortgage Insurance

Premiums Worksheet to figure your deduction.

Line 9

Investment Interest

Investment interest is interest paid on

money you borrowed that is allocable to

property held for investment. It doesn't

include any interest allocable to passive

activities or to securities that generate

tax-exempt income.

Complete and attach Form 4952 to

figure your deduction.

Exception. You don't have to file Form

4952 if all three of the following apply.

1. Your investment interest expense

is less than your investment income

from interest and ordinary dividends minus any qualified dividends.

2. You have no other deductible investment expenses.

3. You have no disallowed investment interest expense from 2017.

Alaska Permanent Fund dividends, including those reported

CAUTION 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 2018

for Native Alaskan subsistence bowhead

whale hunting activities. See Pub. 526

for details.

To verify an organization's charitable

status, you can:

• Check with the organization to

which you made the donation. The organization should be able to provide you

with verification of its charitable status.

• Use our online search tool at

IRS.gov/TEOS to see if an organization

is eligible to receive tax-deductible contributions (Publication 78 data).

A-10

Examples of Qualified

Charitable Organizations

The following list gives some examples

of qualified organizations. See Pub. 526

for more examples.

• Churches, mosques, synagogues,

temples, and other religious organizations.

• Boy Scouts, Boys and Girls Clubs

of America, CARE, Girl Scouts, Goodwill Industries, Red Cross, Salvation Army, and United Way.

• Fraternal orders, if the gifts will be

used for the purposes listed under Gifts

to Charity, earlier.

• Veterans' and certain cultural

groups.

• Nonprofit hospitals and medical

research organizations.

• Most nonprofit educational organizations, such as colleges, but only if

your contribution isn't a substitute for

tuition or other enrollment fees.

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

purposes.

Amounts You Can Deduct

Contributions can be in cash, property,

or out-of-pocket expenses you paid to do

volunteer work for the kinds of organizations described earlier. If you drove to

and from the volunteer work, you can

take the actual cost of gas and oil or 14

cents a mile. Add parking and tolls to

the amount you claim under either method. But don't deduct any amounts that

were repaid to you.

Gifts from which you benefit. If you

made a gift and received a benefit in return, such as food, entertainment, or

merchandise, you can generally only deduct the amount that is more than the

value of the benefit. But this rule doesn't

apply to certain membership benefits

provided in return for an annual payment of $75 or less or to certain items or

benefits of token value. For details, see

Pub. 526.

Example. You paid $70 to a charitable organization to attend a fund-raising

dinner and the value of the dinner was

$40. You can deduct only $30.

Gifts of $250 or more. You can deduct

a gift of $250 or more only if you have a

statement from the charitable organization showing the information in (1) and

(2) next.

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

of any property donated.

2. Whether the organization did or

didn’t give you any goods or services in

return for your contribution. If you did

receive any goods or services, a description and estimate of the value must be

included. If you received only intangible

religious benefits (such as admission to

a religious ceremony), the organization

must state this, but it doesn't have to describe or value the benefit.

In figuring whether a gift is $250 or

more, don't combine separate donations.

For example, if you gave your church

$25 each week for a total of $1,300,

treat each $25 payment as a separate

gift. If you made donations through payroll deductions, treat each deduction

from each paycheck as a separate gift.

See Pub. 526 if you made a separate gift

of $250 or more through payroll deduction.

You must get the statement by

TIP 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 7.

2. Your gifts of capital gain property

are more than 20% of the amount on

Form 1040, line 7.

3. You gave gifts of property that

increased in value or gave gifts of the

use of property.

Amounts You Can't Deduct

• Certain contributions to charitable

organizations, to the extent that you receive a state or local tax credit in return

for your contribution. See Pub. 526 for

more details and exceptions.

• An amount paid to or for the benefit of a college or university in exchange

for the right to purchase tickets to an

athletic event in the college or university's stadium.

• Travel expenses (including meals

and lodging) while away from home

performing donated services, unless

there was no significant element of personal pleasure, recreation, or vacation in

the travel.

• Political contributions.

• Dues, fees, or bills paid to country

clubs, lodges, fraternal orders, or similar

groups.

• Cost of raffle, bingo, or lottery

tickets. But you may be able to deduct

these expenses on line 16. See Line 16,

later, for more information on gambling

losses.

• Value of your time or services.

• Value of blood given to a blood

bank.

• The transfer of a future interest in

tangible personal property. Generally,

no deduction is allowed until the entire

interest has been transferred.

• Gifts to individuals and groups that

are operated for personal profit.

• Gifts to foreign organizations.

However, you may be able to deduct

gifts to certain U.S. organizations that

transfer funds to foreign charities and

certain Canadian, Israeli, and Mexican

charities. See Pub. 526 for details.

• Gifts to organizations engaged in

certain political activities that are of direct financial interest to your trade or

business. See section 170(f)(9).

• Gifts to groups whose purpose is

to lobby for changes in the laws.

• Gifts to civic leagues, social and

sports clubs, labor unions, and chambers

of commerce.

A-11

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

• Cost of tuition. However, you may

be able to deduct this as part of the tuition and fees deduction (see Schedule 1

(Form 1040), line 34) or take an education credit (see Form 8863).

Line 11

Gifts by Cash or Check

Enter on line 11 the total value of gifts

you made in cash or by check (including

out-of-pocket expenses).

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 in 2018, to certain qualified charitable organizations,

• The gift was made for relief efforts

in the disaster area of a federally declared disaster eligible for this tax relief,

and

• You obtained, from the qualified

charitable organization, a written statement that the contribution was used (or

is to be used) for relief efforts in those

areas.

For details, including the types of charitable organizations that qualify and the

descriptions of the disaster areas eligible

for this tax relief, see Pub. 976 and Pub.

526.

Qualified contributions aren’t subject

to the adjusted gross income limitation;

however, certain limits may apply if

your qualified contributions are more

than the amount on Form 1040, line 7,

minus all other allowable contributions.

For details, see Pub. 526.

Include any contributions that you

elect to treat as qualified contributions in

the total amount reported on line 11. Indicate the election by also entering the

amount of your qualified contributions

on the dotted line next to the line 11 entry space.

Line 12

Other Than by Cash or

Check

Enter on line 12 the total value of your

contributions of property other than by

cash or check. If you gave used items,

such as clothing or furniture, deduct

their fair market value at the time you

gave them. Fair market value is what a

willing buyer would pay a willing seller

when neither has to buy or sell and both

are aware of the conditions of the sale.

For more details on determining the value of donated property, see Pub. 561.

Deduction more than $500. If the

amount of your deduction is more than

$500, you must complete and attach

Form 8283. For this purpose, the

“amount of your deduction” means your

deduction before applying any income

limits that could result in a carryover of

contributions.

Contribution of motor vehicle, boat,

or airplane. If you deduct more than

$500 for a contribution of a motor vehicle, boat, or airplane, you must also attach a statement from the charitable organization to your paper return. The organization may use Form 1098-C to provide the required information. If your total deduction is over $5,000 ($500 for

certain contributions of clothing and

household items (discussed next)), you

may also have to get appraisals of the

values of the donated property. See

Form 8283 and its instructions for details.

Contributions of clothing and household items. A deduction for these contributions will be allowed only if the

items are in good used condition or better. However, this rule doesn't apply to a

contribution of any single item for

which a deduction of more than $500 is

claimed and for which you include a

qualified appraisal and Form 8283 with

your tax return.

Recordkeeping. If you gave property,

you should keep a receipt or written

statement from the organization you

gave the property to, or a reliable written

record, that shows the organization's

name and address, the date and location

of the gift, and a description of the property. For each gift of property, you

should also keep reliable written records

that include:

• How you figured the property's

value at the time you gave it. If the value

was determined by an appraisal, keep a

signed copy of the appraisal.

• The cost or other basis of the property if you must reduce it by any ordinary income or capital gain that would

have resulted if the property had been

sold at its fair market value.

• How you figured your deduction if

you chose to reduce your deduction for

gifts of capital gain property.

• Any conditions attached to the gift.

If your total deduction for gifts

of property is over $500, you

CAUTION gave less than your entire interest in the property, or you made a qualified conservation contribution, your records should contain additional information. See Pub. 526 for details.

Line 13

Carryover From Prior Year

You may have contributions that you

couldn't deduct in an earlier year because they exceeded the limits on the

amount you could deduct. In most cases,

you have 5 years to use contributions

that were limited in an earlier year. The

same limits apply this year to your carryover amounts as applied to those

amounts in the earlier year. After applying those limits, enter the amount of

your carryover that you are allowed to

deduct this year. See Pub. 526 for details.

Casualty and Theft

Losses

Line 15

Complete and attach Form 4684 to figure the amount of your loss. Only enter

the amount from Form 4684, line 18, on

line 15.

Don't enter a net qualified disaster loss from Form 4684,

CAUTION line 15, on line 15. Instead, enter that amount, if any, on line 16. See

Line 16, later, for information about reporting a net qualified disaster loss.

You can only deduct personal casualty and theft losses resulting from a federally declared disaster to the extent

that:

1. The amount of each separate

casualty or theft loss is more than $100,

and

2. The total amount of all losses

during the year (reduced by the $100

limit discussed in (1)) is more than 10%

of the amount on Form 1040, line 7.

See the Instructions for Form 4684

and Pub. 547 for more information.

Other Itemized

Deductions

Line 16

Increased Standard

Deduction Reporting

If you have a net qualified disaster loss

on Form 4684, line 15, and you aren’t

itemizing your deductions, you can

claim an increased standard deduction

using Schedule A by doing the following.

1. List the amount from Form 4684,

line 15, on the dotted line next to line 16

as "Net Qualified Disaster Loss," and attach Form 4684.

2. List your standard deduction

amount on the dotted line next to line 16

as "Standard Deduction Claimed With

Qualified Disaster Loss."

3. Combine the two amounts on

line 16 and enter on Form 1040, line 8.

Do not enter an amount on any other

line of Schedule A. For more information on how to determine your increased

standard deduction, see Pub. 976.

Net Qualified Disaster Loss

Reporting

If you have a net qualified disaster loss

on Form 4684, line 15, and you are

itemizing your deductions, list the

amount from Form 4684, line 15, on the

dotted line next to line 16 as "Net Quali-

A-12

fied Disaster Loss" and include with

your other miscellaneous deductions on

line 16. Also be sure to attach Form

4684.

Don't include your net qualified

disaster loss on line 15.

CAUTION

Other Itemized Deductions

List the type and amount of each expense from the following list next to

line 16 and enter the total of these expenses on line 16. If you are filing a paper return and you can't fit all your expenses on the dotted lines next to

line 16, attach a statement instead showing the type and amount of each expense.

Only the expenses listed next

can be deducted on line 16. For

CAUTION more information about each of

these expenses, see Pub. 529.

• Gambling losses (gambling losses

include, but aren't limited to, the cost of

non-winning bingo, lottery, and raffle

tickets), but only to the extent of gambling winnings reported on Schedule 1

(Form 1040), line 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

A-13

example, a Treasury Inflation-Protected

Security).

• Deduction for repayment of

amounts under a claim of right if over

$3,000. See Pub. 525 for details.

• Certain unrecovered investment in

a pension.

• Impairment-related work expenses

of a disabled person.

Total Itemized

Deductions

Line 18

If you elect to itemize for state tax or

other purposes even though your itemized deductions are less than your standard deduction, check the box on line 18.

2018 Optional State Sales Tax Tables

Income

But less

than

At least

Family Size

4.0000%

Alabama

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

278

389

445

491

532

568

601

631

659

696

743

786

826

863

901

942

980

1015

1222

325

455

520

574

621

663

701

736

769

812

867

918

964

1007

1051

1098

1142

1184

1424

357

499

570

629

681

727

769

807

843

890

950

1006

1056

1103

1152

1204

1252

1297

1560

385

566

659

738

808

871

929

982

1032

1098

1184

1263

1336

1404

1476

1551

1623

1690

2088

405

595

692

775

849

915

976

1032

1084

1154

1244

1327

1404

1476

1551

1630

1705

1776

2194

California

355

521

606

679

743

801

854

903

949

1010

1088

1161

1228

1291

1356

1426

1492

1554

1919

District of Columbia

236

352

413

464

510

552

590

626

659

703

761

814

863

909

958

1009

1058

1104

1377

250

374

438

493

542

586

626

664

699

746

807

864

916

965

1017

1071

1123

1172

1462

370

535

619

691

754

810

862

909

954

1012

1088

1158

1223

1283

1345

1412

1474

1534

1879

399

577

668

745

813

874

929

981

1029

1092

1174

1250

1319

1384

1452

1523

1591

1655

2028

402

562

641

708

766

818

865

908

948

1001

1068

1131

1187

1240

1295

1353

1407

1458

1752

254

380

445

501

550

595

636

675

710

758

820

878

931

981

1033

1088

1141

1191

1485

1, 6

421

609

705

786

858

922

981

1035

1086

1153

1239

1319

1392

1461

1532

1608

1679

1747

2141

431

633

737

825

904

974

1039

1098

1154

1228

1324

1413

1495

1571

1651

1736

1816

1892

2337

430

602

687

758

820

875

925

972

1014

1071

1143

1210

1270

1327

1385

1447

1505

1559

1874

Family Size

5.6000%

291

430

501

562

616

664

709

750

789

840

906

967

1024

1077

1132

1191

1246

1299

1608

318

469

546

613

672

725

773

818

860

916

989

1056

1117

1175

1235

1300

1360

1418

1756

334

493

575

645

707

763

814

861

906

964

1041

1111

1176

1237

1301

1368

1432

1493

1849

150

218

253

282

308

331

353

372

391

415

447

476

502

527

553

581

607

632

776

164

239

277

309

337

363

386

408

428

455

489

521

550

578

606

637

665

692

850

173

252

292

326

356

383

408

431

452

480

516

550

581

610

640

672

702

731

897

322

479

561

631

693

749

800

848

893

953

1030

1102

1168

1230

1295

1364

1429

1491

1857

346

516

604

679

747

807

863

914

963

1027

1110

1188

1259

1326

1396

1471

1541

1608

2004

362

539

631

710

780

843

901

955

1006

1073

1160

1241

1316

1386

1459

1537

1611

1681

2095

425

602

691

765

831

889

942

991

1036

1096

1174

1245

1309

1370

1433

1499

1561

1620

1962

492

697

799

885

961

1028

1089

1146

1198

1268

1357

1439

1513

1584

1656

1733

1804

1872

2266

537

760

871

965

1047

1121

1187

1249

1306

1382

1479

1568

1649

1726

1804

1888

1966

2040

2469

185

270

313

349

381

410

437

461

484

514

553

589

622

653

685

720

752

782

961

382

570

667

750

825

891

953

1010

1064

1135

1227

1313

1391

1466

1543

1626

1704

1778

2216

370

546

637

714

783

845

901

954

1003

1068

1153

1231

1303

1371

1441

1517

1587

1654

2049

599

848

972

1077

1169

1251

1325

1394

1458

1542

1650

1749

1840

1925

2013

2106

2193

2276

2753

Family Size

6.5000%

398

589

687

770

845

912

973

1030

1083

1154

1245

1330

1408

1482

1558

1640

1717

1790

2219

436

645

752

844

925

999

1066

1128

1187

1264

1365

1458

1543

1624

1708

1798

1882

1962

2433

460

680

793

890

976

1054

1125

1190

1252

1334

1440

1538

1629

1714

1802

1897

1986

2070

2568

360

539

632

712

784

848

907

962

1014

1082

1172

1255

1331

1403

1478

1559

1635

1707

2135

376

563

661

744

819

886

948

1005

1059

1131

1224

1311

1391

1466

1545

1629

1708

1784

2231

226

333

388

435

476

514

548

580

609

649

700

747

790

831

874

919

962

1002

1240

239

352

410

460

504

543

580

613

645

686

740

790

836

880

925

973

1018

1061

1312

352

509

589

656

716

769

817

862

904

959

1031

1097

1157

1214

1273

1335

1394

1450

1774

373

539

624

695

758

814

866

913

958

1017

1093

1162

1227

1287

1349

1415

1478

1537

1881

Connecticut

193

281

325

363

397

427

454

480

503

535

575

613

647

679

713

749

782

814

1000

335

501

587

661

727

787

842

893

941

1004

1087

1164

1235

1302

1372

1446

1516

1584

1980

205

303

353

395

433

467

498

527

554

590

636

679

718

755

794

835

874

910

1126

321

463

535

596

650

698

742

783

821

871

936

996

1050

1102

1155

1212

1265

1315

1609

492

727

849

952

1044

1127

1203

1274

1340

1427

1541

1646

1743

1834

1929

2030

2125

2216

2749

Over 5

511

756

882

990

1086

1172

1251

1324

1393

1484

1602

1711

1812

1907

2006

2111

2210

2304

2858

6.3500%

388

581

681

768

844

914

977

1037

1092

1167

1263

1352

1435

1513

1594

1680

1762

1840

2301

Illinois

639

904

1036

1148

1246

1333

1412

1485

1553

1642

1758

1864

1960

2051

2144

2243

2336

2424

2933

478

706

824

925

1014

1094

1168

1237

1301

1386

1496

1598

1692

1781

1873

1971

2063

2151

2668

Georgia

394

588

689

775

851

920

984

1043

1098

1172

1267

1355

1437

1514

1594

1679

1760

1836

2289

6.0000%

571

808

927

1026

1114

1192

1263

1328

1389

1469

1573

1667

1754

1835

1919

2007

2091

2169

2625

Arkansas

6.0000%

373

556

651

732

805

870

930

986

1038

1107

1197

1281

1358

1430

1506

1587

1663

1735

2162

A-14

356

526

614

688

754

814

868

919

966

1029

1111

1186

1255

1321

1388

1461

1529

1593

1974

Over 5

2.9000%

180

262

303

339

370

398

424

447

470

499

537

572

604

634

665

698

730

759

933

Idaho

463

671

777

866

945

1016

1081

1141

1197

1270

1366

1454

1535

1610

1689

1773

1851

1926

2360

346

512

596

669

733

791

844

893

939

1000

1079

1153

1220

1283

1349

1420

1486

1549

1918

Florida

262

391

457

515

566

612

654

694

731

780

844

903

957

1009

1062

1119

1173

1225

1528

4.0000%

438

635

735

820

895

962

1023

1080

1132

1202

1293

1376

1452

1524

1598

1677

1751

1822

2233

Colorado

447

656

764

856

937

1010

1077

1139

1197

1274

1373

1465

1550

1629

1712

1800

1883

1961

2423

5.8130%

257

384

450

507

557

602

644

683

719

767

830

888

942

993

1045

1102

1155

1205

1504

Arizona

7.2500%

419

616

717

803

879

948

1011

1069

1123

1195

1289

1375

1454

1529

1606

1689

1767

1840

2273

4, 7

245

366

428

482

530

573

613

650

684

730

790

845

896

944

994

1048

1098

1147

1430

Hawaii

325

471

545

607

663

712

757

799

838

890

957

1018

1075

1128

1182

1241

1296

1348

1651

382

534

609

672

728

777

821

862

900

951

1015

1074

1128

1178

1230

1285

1336

1385

1665

Over 5

397

595

698

786

865

936

1001

1062

1119

1195

1294

1385

1470

1550

1633

1722

1805

1885

2358

410

614

720

811

893

966

1033

1096

1155

1233

1335

1430

1517

1600

1685

1777

1864

1946

2434

4.0000%

249

366

427

479

524

566

603

638

671

715

771

823

871

916

963

1013

1060

1104

1366

256

378

440

494

541

584

623

659

692

737

795

849

899

945

993

1045

1093

1139

1410

267

394

459

515

564

608

649

686

722

768

829

885

936

985

1035

1089

1140

1188

1470

6.2500%

389

562

650

724

790

849

903

952

999

1060

1139

1212

1279

1342

1407

1476

1541

1603

1962

402

581

671

748

816

877

933

984

1032

1095

1177

1253

1322

1387

1454

1526

1593

1657

2028

419

606

701

781

852

916

974

1028

1078

1144

1229

1308

1381

1449

1519

1594

1664

1731

2119

Income

But less

than

At least

Family Size

7.0000%

417

607

704

786

859

924

984

1039

1091

1159

1247

1329

1404

1474

1547

1625

1698

1767

2173

440

640

742

829

906

975

1038

1096

1151

1223

1316

1403

1482

1556

1633

1715

1792

1866

2294

347

516

603

677

744

803

858

909

956

1019

1101

1177

1247

1313

1381

1454

1523

1589

1974

366

544

636

714

784

847

905

958

1008

1075

1162

1242

1315

1385

1457

1534

1607

1676

2083

311

450

520

580

633

680

723

763

800

850

913

972

1026

1076

1128

1184

1236

1286

1575

332

480

555

619

675

726

772

814

854

907

975

1037

1095

1149

1205

1264

1320

1373

1682

362

540

632

711

782

845

904

958

1009

1077

1165

1247

1322

1393

1467

1546

1621

1692

2113

377

562

658

741

814

880

941

998

1051

1122

1213

1299

1377

1451

1529

1611

1689

1763

2202

Indiana

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

380

554

642

717

783

843

897

948

995

1057

1138

1212

1280

1344

1411

1482

1548

1612

1981

Kentucky

318

472

551

619

679

734

784

830

873

931

1006

1075

1139

1199

1261

1328

1391

1450

1802

Maryland

280

405

468

522

569

611

650

686

719

763

820

873

921

966

1013

1063

1109

1154

1412

470

685

794

888

970

1044

1111

1174

1232

1309

1409

1501

1586

1666

1748

1836

1919

1997

2456

391

582

680

764

839

906

968

1025

1079

1150

1243

1329

1408

1482

1559

1642

1720

1794

2230

360

521

603

673

734

789

839

886

929

986

1060

1128

1191

1250

1311

1376

1436

1494

1831

396

591

693

779

857

927

991

1051

1106

1181

1278

1368

1450

1529

1610

1697

1779

1857

2319

Family Size

336

501

587

660

725

784

839

889

936

999

1080

1156

1225

1291

1360

1433

1502

1567

1955

6.0000%

362

539

631

710

781

844

902

956

1007

1075

1162

1244

1319

1390

1463

1542

1616

1687

2104

377

563

659

741

815

881

942

998

1051

1122

1213

1298

1377

1451

1528

1610

1687

1761

2197

272

409

479

540

594

643

688

730

769

822

889

952

1010

1065

1122

1183

1241

1296

1620

283

425

499

562

618

669

716

760

800

855

925

991

1051

1108

1168

1231

1291

1348

1686

283

409

473

527

575

618

657

693

727

771

829

882

930

976

1023

1073

1121

1165

1426

524

745

856

949

1031

1104

1171

1232

1289

1364

1461

1550

1632

1708

1787

1870

1949

2023

2453

291

437

513

578

636

688

736

781

823

879

952

1019

1081

1140

1201

1267

1328

1387

1734

303

438

507

565

616

662

704

743

779

826

888

945

997

1046

1096

1150

1201

1249

1529

316

457

528

588

642

689

733

773

811

861

925

984

1038

1089

1142

1198

1251

1301

1593

600

853

980

1086

1180

1264

1340

1410

1475

1562

1673

1775

1868

1955

2045

2141

2231

2316

2808

650

923

1061

1176

1278

1368

1451

1527

1598

1691

1811

1922

2022

2117

2215

2318

2415

2508

3041

Mississippi

408

609

713

803

882

954

1021

1082

1140

1216

1316

1409

1494

1575

1658

1748

1833

1913

2390

389

580

679

764

840

908

971

1029

1084

1157

1251

1339

1419

1496

1575

1660

1739

1816

2265

2, 8

255

382

448

505

556

602

644

683

719

768

831

890

945

996

1049

1106

1160

1211

1514

Massachusetts

378

547

633

706

771

829

881

930

976

1036

1114

1185

1251

1313

1377

1445

1509

1570

1924

6.8750%

388

578

677

762

838

906

969

1027

1082

1155

1249

1337

1418

1494

1574

1659

1739

1816

2267

Louisiana

407

605

707

794

872

942

1006

1066

1122

1196

1292

1381

1464

1541

1622

1708

1788

1866

2319

6.0000%

347

503

582

648

708

760

809

854

895

950

1022

1087

1148

1204

1263

1325

1384

1439

1764

Iowa

489

712

826

923

1008

1085

1155

1220

1281

1361

1465

1561

1649

1732

1818

1910

1995

2077

2554

6.0000%

380

565

660

742

814

880

940

995

1047

1117

1207

1290

1366

1439

1514

1594

1669

1741

2165

Minnesota

338

504

590

664

729

788

843

894

941

1004

1086

1162

1233

1299

1368

1442

1511

1577

1969

457

665

771

862

942

1013

1079

1139

1196

1271

1368

1457

1540

1617

1697

1782

1862

1939

2384

Over 5

4.7227%

298

446

524

590

650

703

753

798

841

898

973

1042

1105

1165

1228

1295

1358

1418

1773

332

481

556

619

676

726

772

814

854

906

974

1036

1094

1147

1203

1262

1317

1370

1677

719

1021

1173

1301

1413

1514

1605

1689

1767

1870

2003

2125

2237

2342

2450

2564

2672

2774

3364

Family Size

475

667

763

843

914

976

1033

1085

1134

1198

1280

1355

1424

1488

1555

1625

1691

1753

2112

6.5000%

552

775

886

979

1061

1133

1199

1260

1316

1391

1486

1574

1653

1728

1805

1887

1963

2035

2452

603

847

968

1070

1159

1238

1310

1376

1438

1519

1623

1719

1806

1887

1971

2061

2144

2223

2678

257

367

422

469

510

546

580

610

639

677

725

770

811

849

889

931

970

1008

1225

270

385

443

491

534

572

607

639

669

709

760

807

849

890

931

975

1016

1056

1283

330

485

564

632

692

746

796

842

885

942

1015

1084

1146

1205

1267

1332

1393

1452

1794

346

509

592

664

727

783

835

884

929

989

1066

1138

1203

1265

1330

1398

1463

1524

1884

257

379

441

494

541

584

622

658

692

737

794

848

897

943

991

1042

1090

1136

1405

274

403

470

526

576

621

663

701

737

784

846

903

955

1004

1056

1110

1161

1210

1496

Maine

306

459

539

608

669

724

774

822

866

925

1001

1072

1138

1199

1264

1333

1397

1459

1825

238

339

390

433

471

505

536

564

591

626

671

712

750

785

822

861

897

932

1133

304

447

520

582

638

687

733

775

815

867

935

998

1056

1110

1166

1226

1283

1337

1652

232

341

397

444

487

525

560

592

622

662

714

762

806

848

891

937

980

1021

1262

674

947

1083

1197

1296

1385

1465

1540

1608

1699

1816

1922

2020

2111

2205

2305

2398

2486

2995

Over 5

720

1010

1155

1277

1383

1477

1563

1642

1716

1812

1937

2051

2155

2252

2352

2458

2558

2652

3195

5.5000%

279

398

457

508

552

592

628

661

692

733

785

834

878

919

962

1008

1050

1091

1326

Missouri

761

1082

1243

1379

1498

1604

1701

1790

1873

1982

2123

2252

2371

2482

2596

2718

2832

2939

3565

642

902

1031

1139

1234

1319

1395

1466

1531

1618

1729

1830

1923

2010

2099

2194

2283

2367

2852

Michigan

342

495

572

638

696

748

795

839

880

934

1003

1068

1127

1182

1239

1300

1357

1412

1728

7.0000%

688

977

1123

1245

1352

1448

1535

1616

1691

1790

1917

2034

2140

2241

2344

2454

2556

2654

3218

Kansas

411

612

717

807

887

959

1025

1087

1145

1221

1321

1414

1499

1580

1663

1753

1837

1918

2393

6.2500%

325

470

543

606

661

710

755

796

835

886

952

1013

1069

1122

1176

1234

1288

1339

1640

A-15

398

594

695

782

860

930

994

1054

1110

1184

1281

1371

1453

1531

1613

1699

1781

1859

2319

Over 5

286

408

469

521

567

607

644

678

710

752

806

855

901

943

987

1034

1078

1119

1360

296

422

486

539

586

628

666

702

734

778

833

885

932

976

1021

1070

1115

1158

1407

6.0000%

358

526

613

687

752

811

865

915

961

1023

1103

1178

1246

1310

1377

1448

1514

1578

1950

367

541

630

705

773

833

888

940

988

1051

1134

1210

1280

1346

1414

1487

1556

1621

2004

381

560

652

731

800

863

920

973

1023

1089

1174

1253

1326

1394

1465

1541

1612

1680

2076

4.2250%

286

422

491

550

603

650

693

733

771

820

885

944

999

1051

1104

1161

1215

1266

1565

297

437

509

570

624

673

718

759

798

850

916

978

1035

1088

1144

1203

1258

1311

1621

310

457

532

597

654

705

752

795

836

890

960

1024

1084

1140

1198

1260

1318

1373

1698

Income

But less

than

At least

Family Size

5.5000%

328

491

575

648

712

771

824

874

921

983

1064

1139

1209

1274

1342

1415

1484

1549

1936

342

512

600

675

743

804

860

912

961

1025

1110

1188

1260

1329

1400

1476

1547

1616

2019

Nebraska

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

305

457

535

603

663

717

767

814

857

915

990

1060

1125

1186

1249

1317

1381

1441

1801

New Mexico

320

483

568

641

706

765

819

870

918

981

1063

1140

1210

1277

1347

1421

1492

1559

1956

346

521

613

692

762

826

885

939

991

1059

1148

1231

1307

1379

1454

1535

1611

1684

2113

361

545

641

723

797

864

925

983

1036

1108

1201

1287

1367

1443

1521

1606

1685

1761

2211

North Dakota

253

369

429

479

524

564

600

634

666

708

762

812

858

901

946

994

1038

1081

1331

278

406

472

527

577

621

661

698

733

780

840

895

946

994

1043

1096

1146

1193

1469

295

432

502

561

614

662

705

746

783

833

898

958

1012

1064

1118

1175

1228

1280

1579

382

576

678

765

844

914

979

1040

1096

1172

1271

1362

1447

1527

1610

1699

1784

1864

2340

317

463

538

602

658

709

755

798

838

891

960

1023

1082

1137

1193

1254

1311

1365

1683

315

461

536

600

656

707

754

797

837

890

960

1024

1082

1137

1195

1256

1313

1368

1688

Family Size

345

505

587

657

719

774

825

872

916

974

1050

1119

1183

1243

1306

1372

1434

1494

1842

6.8500%

375

550

639

715

782

843

898

949

997

1060

1142

1218

1288

1353

1421

1493

1561

1626

2005

395

578

672

751

822

886

944

998

1048

1114

1201

1280

1354

1422

1494

1570

1641

1709

2108

212

317

372

419

461

499

534

566

596

637

689

738

783

825

869

916

961

1003

1253

218

327

383

431

475

514

549

583

614

655

709

759

806

849

895

943

989

1033

1290

335

500

586

660

725

784

838

889

936

999

1080

1156

1225

1291

1359

1433

1501

1567

1954

345

516

604

680

747

808

864

916

965

1029

1113

1191

1263

1331

1401

1477

1547

1615

2014

New York

395

595

700

791

871

944

1011

1074

1133

1211

1313

1407

1495

1577

1663

1756

1843

1926

2417

202

302

355

399

439

475

508

539

568

606

656

702

745

785

827

872

914

954

1192

318

475

557

627

689

745

796

844

889

948

1026

1098

1164

1226

1291

1360

1426

1488

1855

351

498

573

635

690

739

783

824

863

913

978

1038

1092

1143

1196

1252

1305

1355

1643

381

541

622

690

750

803

851

896

937

992

1063

1128

1187

1243

1300

1361

1418

1473

1786

A-16

226

339

397

447

492

533

570

604

637

680

736

788

836

881

928

978

1026

1071

1339

359

536

627

706

776

839

898

951

1002

1069

1157

1238

1312

1383

1456

1534

1608

1678

2092

425

605

695

770

837

897

951

1001

1047

1109

1187

1260

1326

1389

1453

1521

1585

1645

1996

Family Size

331

498

585

660

727

788

843

895

944

1009

1093

1171

1244

1312

1383

1460

1532

1600

2006

6.6250%

345

520

611

689

759

823

881

935

986

1054

1142

1224

1299

1371

1445

1525

1600

1672

2097

354

533

626

707

779

844

904

959

1011

1081

1171

1256

1333

1407

1483

1565

1642

1716

2152

North Carolina

231

346

405

457

503

544

582

617

650

694

751

804

853

900

948

999

1048

1094

1367

291

419

484

539

588

631

671

708

742

787

845

899

948

994

1042

1093

1140

1185

1449

312

442

507

562

610

653

692

727

761

805

861

913

961

1005

1051

1100

1145

1189

1439

345

497

575

640

697

749

796

839

880

933

1002

1066

1124

1179

1236

1296

1352

1406

1718

359

508

583

646

701

750

795

836

874

925

990

1050

1104

1156

1208

1264

1317

1366

1654

390

552

633

702

762

815

864

909

950

1005

1076

1141

1201

1256

1314

1375

1432

1486

1798

319

463

537

599

654

704

749

791

830

881

948

1010

1066

1119

1174

1233

1288

1340

1645

352

511

593

662

722

777

827

873

916

973

1047

1115

1177

1236

1297

1362

1422

1480

1818

372

560

659

744

819

888

950

1009

1064

1137

1233

1321

1403

1480

1561

1647

1728

1806

2265

374

539

623

693

756

812

863

910

953

1012

1086

1155

1219

1278

1339

1405

1466

1524

1863

392

565

652

726

792

850

904

953

999

1060

1138

1210

1277

1339

1403

1471

1536

1596

1951

4.5000%

414

586

673

745

809

866

917

965

1009

1068

1143

1212

1275

1334

1395

1460

1520

1578

1910

373

542

628

701

766

823

876

925

971

1031

1110

1182

1248

1310

1375

1443

1508

1569

1927

365

550

647

730

804

871

933

991

1045

1116

1210

1297

1377

1453

1532

1617

1696

1772

2223

Over 5

4.7500%

361

520

601

669

730

784

833

878

920

976

1049

1115

1176

1234

1293

1356

1415

1471

1798

South Carolina

440

626

720

798

867

929

985

1037

1085

1149

1230

1306

1374

1439

1505

1576

1642

1705

2069

360

543

638

720

793

859

920

977

1030

1101

1193

1279

1358

1433

1510

1594

1672

1747

2192

324

467

539

601

655

703

747

788

826

876

941

1001

1055

1107

1160

1216

1269

1320

1613

Oklahoma

366

547

641

722

793

858

917

972

1024

1093

1182

1265

1341

1413

1488

1568

1643

1715

2139

7.0000%

414

589

676

750

815

873

925

974

1019

1079

1156

1226

1291

1351

1414

1480

1543

1601

1943

New Jersey

436

638

742

830

908

978

1042

1102

1157

1231

1326

1414

1495

1571

1650

1734

1814

1889

2329

5.7500%

353

527

617

695

764

826

883

936

985

1052

1137

1217

1290

1360

1432

1509

1581

1650

2058

400

568

653

724

787

843

894

941

984

1042

1116

1184

1247

1305

1366

1430

1490

1547

1876

420

615

715

800

876

943

1005

1062

1116

1187

1279

1364

1442

1515

1591

1672

1749

1821

2245

Over 5

4.0000%

223

333

391

440

484

524

561

595

627

669

724

775

822

867

913

963

1010

1054

1317

Rhode Island

321

471

547

613

671

722

770

814

855

910

980

1046

1106

1162

1221

1283

1342

1398

1724

409

599

696

779

852

918

978

1034

1086

1155

1244

1327

1402

1474

1548

1627

1701

1771

2184

Ohio

331

483

562

628

687

740

789

833

875

931

1003

1069

1130

1188

1247

1311

1370

1427

1759

6.0000%

310

454

527

590

646

696

742

784

824

876

944

1007

1065

1119

1175

1236

1292

1346

1661

Nevada

372

556

652

734

807

873

934

991

1044

1115

1206

1292

1370

1444

1521

1604

1682

1756

2195

5.0000%

307

448

521

582

637

686

731

772

811

862

929

990

1046

1099

1154

1213

1268

1321

1627

303

444

517

578

633

682

726

768

807

858

925

986

1043

1096

1151

1210

1265

1318

1626

361

539

632

712

783

847

906

961

1013

1081

1170

1253

1329

1401

1476

1556

1632

1704

2129

5.1250%

373

562

662

747

823

892

955

1014

1070

1144

1240

1329

1412

1490

1571

1658

1740

1818

2283

295

430

500

559

611

658

701

740

777

827

890

949

1003

1054

1106

1163

1215

1266

1559

Pennsylvania

280

411

477

534

584

630

671

709

745

792

854

911

963

1012

1063

1117

1168

1217

1501

352

527

618

696

765

828

886

939

990

1056

1143

1224

1299

1369

1442

1520

1594

1665

2080

Over 5

434

614

705

781

848

907

962

1012

1058

1119

1198

1270

1336

1398

1462

1530

1594

1654

2002

461

654

750

831

902

966

1023

1076

1126

1191

1275

1352

1422

1488

1556

1629

1696

1760

2131

6.0000%

389

565

654

731

798

858

913

964

1012

1075

1156

1232

1301

1366

1433

1504

1572

1636

2009

401

583

676

754

824

886

943

996

1045

1110

1194

1272

1343

1410

1480

1554

1623

1689

2075

418

608

705

787

859

924

984

1039

1090

1158

1246

1327

1401

1471

1544

1621

1693

1762

2164

Income

But less

than

At least

Family Size

4.5000%

South Dakota

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

346

501

579

646

705

757

805

849

891

946

1016

1082

1141

1198

1256

1318

1376

1431

1752

391

565

654

729

795

855

909

959

1006

1068

1148

1222

1289

1353

1418

1488

1554

1616

1980

419

607

702

783

854

918

976

1030

1081

1147

1233

1312

1385

1453

1524

1599

1669

1736

2127

342

499

579

646

706

760

809

855

897

953

1026

1093

1155

1213

1273

1337

1397

1454

1787

366

533

618

690

754

812

864

913

958

1018

1096

1168

1233

1295

1359

1428

1492

1553

1909

387

577

676

760

836

903

966

1023

1078

1150

1243

1330

1410

1485

1564

1648

1727

1802

2245

400

597

699

787

865

935

999

1059

1115

1190

1287

1376

1459

1537

1619

1705

1787

1865

2324

230

345

404

455

500

541

578

613

646

690

746

799

847

893

940

991

1039

1084

1353

239

358

420

473

520

562

602

638

672

717

776

831

881

929

978

1031

1081

1128

1408

Utah

307

446

518

578

632

680

724

765

803

853

918

978

1033

1085

1138

1196

1249

1300

1598

Washington

365

545

638

717

788

852

911

965

1017

1084

1173

1255

1330

1401

1475

1554

1628

1699

2117

459

664

769

857

935

1005

1069

1128

1183

1256

1350

1436

1516

1591

1668

1750

1828

1901

2329

397

579

671

750

820

882

939

992

1041

1107

1191

1269

1341

1408

1478

1552

1622

1688

2076

418

623

730

821

903

976

1043

1106

1164

1242

1343

1437

1524

1605

1690

1781

1866

1948

2427

251

376

441

497

546

591

632

670

706

754

816

873

926

976

1028

1084

1136

1186

1481

Family Size

450

652

754

841

917

986

1049

1107

1161

1232

1325

1410

1488

1561

1637

1718

1794

1866

2286

7.0000%

504

731

845

943

1029

1106

1176

1241

1302

1382

1485

1581

1669

1751

1836

1927

2012

2093

2564

540

782

905

1009

1101

1183

1258

1328

1393

1479

1590

1692

1786

1874

1965

2062

2153

2240

2744

221

318

368

410

447

480

510

538

564

598

643

684

722

757

793

832

869

904

1106

233

335

387

432

471

505

537

567

594

630

677

721

760

797

836

877

915

952

1165

240

346

399

445

485

521

554

584

613

650

698

743

784

822

862

904

944

982

1201

259

387

454

511

562

608

650

690

727

776

839

899

953

1004

1058

1115

1169

1221

1524

340

513

603

681

750

813

871

925

975

1043

1130

1212

1287

1358

1432

1512

1587

1658

2082

566

820

949

1059

1155

1242

1321

1394

1462

1552

1668

1776

1874

1967

2062

2164

2260

2351

2881

West Virginia

428

639

748

842

925

1000

1069

1133

1194

1273

1377

1473

1562

1646

1733

1826

1913

1997

2489

4.0000%

246

368

432

486

535

578

619

656

691

738

798

854

906

955

1006

1060

1111

1160

1449

Vermont

417

607

704

787

860

926

986

1041

1093

1161

1250

1332

1407

1478

1551

1629

1702

1772

2178

6.5000%

410

612

716

806

886

958

1024

1085

1143

1219

1318

1410

1495

1575

1658

1747

1831

1911

2382

Tennessee

483

700

809

903

985

1058

1126

1188

1246

1323

1422

1513

1597

1676

1757

1844

1925

2003

2453

4.7000%

383

558

647

723

790

851

906

957

1004

1067

1148

1224

1293

1358

1425

1496

1564

1628

2001

Wyoming

216

322

378

425

468

506

541

574

604

645

698

747

792

834

879

926

971

1014

1265

441

639

739

824

899

966

1027

1084

1137

1207

1297

1381

1457

1529

1603

1682

1757

1827

2238

Over 5

365

551

648

732

807

874

936

994

1049

1121

1215

1303

1384

1461

1540

1626

1706

1783

2240

249

359

415

462

504

541

576

607

637

675

726

772

815

854

896

940

981

1020

1248

402

606

713

805

888

962

1030

1094

1154

1234

1338

1434

1524

1608

1696

1790

1879

1964

2466

Family Size

343

511

598

673

740

800

855

907

955

1019

1102

1179

1250

1317

1387

1462

1532

1599

1994

6.2500%

373

557

652

734

807

872

933

989

1041

1111

1202

1286

1364

1437

1513

1595

1671

1745

2177

393

586

686

772

849

918

981

1040

1095

1169

1265

1353

1435

1512

1592

1678

1759

1836

2291

265

383

443

493

538

578

615

649

680

722

776

826

871

914

958

1005

1050

1092

1336

283

409

473

527

575

617

657

693

726

771

829

882

930

976

1023

1074

1121

1166

1427

304

454

532

599

658

712

761

807

849

906

981

1049

1113

1172

1235

1301

1364

1424

1776

318

475

556

626

688

744

795

843

888

947

1025

1097

1163

1225

1290

1360

1425

1488

1857

Virginia

255

367

424

473

515

554

588

621

651

691

742

789

833

873

916

961

1003

1043

1276

6.0000%

393

592

697

787

867

940

1007

1069

1127

1205

1307

1401

1488

1571

1657

1749

1835

1918

2409

Texas

618

895

1036

1155

1261

1355

1441

1521

1595

1694

1821

1938

2045

2146

2251

2362

2467

2566

3144

6.0000%

245

353

408

455

496

532

566

597

626

664

714

759

801

840

881

924

965

1003

1228

381

575

676

763

841

912

977

1037

1094

1170

1268

1360

1444

1524

1607

1696

1781

1861

2337

588

852

986

1099

1200

1289

1371

1447

1518

1612

1733

1844

1946

2042

2142

2248

2347

2441

2991

Over 5

237

342

396

441

481

517

550

580

609

646

694

739

780

818

858

900

939

977

1196

Wisconsin

414

625

735

830

915

992

1062

1128

1190

1272

1379

1479

1571

1658

1749

1846

1937

2025

2543

282

421

493

555

610

660

706

748

788

841

909

973

1032

1087

1145

1207

1265

1320

1647

407

607

711

800

880

951

1017

1078

1136

1212

1311

1403

1488

1568

1651

1740

1824

1904

2376

Over 5

418

624

731

823

905

978

1046

1109

1168

1246

1348

1443

1530

1613

1698

1790

1876

1958

2444

434

648

759

854

939

1015

1085

1150

1212

1293

1399

1497

1588

1673

1762

1857

1947

2032

2536

4.3000%

296

428

495

552

602

647

688

726

761

808

868

924

975

1023

1072

1125

1175

1222

1496

307

444

514

573

625

671

714

753

790

838

901

958

1011

1061

1112

1167

1219

1267

1551

323

466

539

601

656

704

749

790

829

880

945

1006

1061

1113

1167

1225

1279

1330

1628

5.0000%

328

490

573

645

709

767

820

870

916

977

1057

1131

1200

1264

1331

1403

1471

1535

1916

336

501

587

661

727

786

840

891

938

1001

1083

1159

1229

1295

1364

1438

1507

1573

1963

347

518

606

682

750

811

868

920

969

1034

1118

1197

1269

1337

1408

1484

1556

1624

2027

Note: Residents of Alaska do not have a state sales tax, but should follow the instructions on the next page to

determine their local sales tax amount.

1 Use the Ratio Method to determine your local sales tax deduction, then add that to the appropriate amount in the

state table. Your state sales tax rate is provided next to the state name.

2 Follow the instructions on the next page to determine your local sales tax deduction, then add that to the

appropriate amount in the state table.

3 The California table includes the 1.25% uniform local sales tax rate in addition to the 6.00% state sales tax rate

for a total of 7.25%. Some California localities impose a larger local sales tax. Taxpayers who reside in those

jurisdictions should use the Ratio Method to determine their local sales tax deduction, then add that to the

appropriate amount in the state table. The denominator of the correct ratio is 7.25%, and the numerator is the total

sales tax rate minus 7.25%.

4 This state does not have a local general sales tax, so the amount in the state table is the only amount to be

deducted.

5 The Nevada table includes the 2.25% uniform local sales tax rate in addition to the 4.6000% state sales tax rate

for a total of 6.85%. Some Nevada localities impose a larger local sales tax. Taxpayers who reside in those

jurisdictions should use the Ratio Method to determine their local sales tax deduction, then add that to the

appropriate amount in the state table. The denominator of the correct ratio is 6.85%, and the numerator is the total

sales tax rate minus 6.85%.

6 The 4.0% rate for Hawaii is actually an excise tax but is treated as a sales tax for purpose of this deduction.

7 The rate increased during 2018 so the given rate is an average for the year.

8 The rate decreased during 2018 so the given rate is an average for the year.

A-17

Which Optional Local Sales Tax Table Should I Use?

IF you live in the state of…

AND you live in…

Alaska

Any locality that imposes a local sales tax

THEN use Local Table…

Arizona

Chandler, Glendale, Mesa, Peoria, Phoenix, Tucson, or Yuma

Gilbert, Scottsdale, Tempe, or any other locality that imposes a local sales tax

Arkansas

Any locality that imposes a local sales tax

Colorado

Arvada, Boulder, Greeley, Longmont, Thornton, or Westminster

Adams County, Arapahoe County, Aurora, Boulder County, Centennial, Colorado Springs, Denver City, El Paso County, Fort Collins,

Jefferson County, Lakewood, Larimer County, Pueblo City, Pueblo County, or any other locality that imposes a local sales tax

Georgia

Any locality that imposes a local sales tax

Illinois

Arlington Heights, Aurora, Bloomington, Champaign, Chicago, Cicero, Decatur, Elgin, Evanston, Joliet, Palatine, Peoria, Schaumburg, Skokie,

Springfield, Waukegan, or any other locality that imposes a local sales tax

Louisiana

Ascension Parish, Bossier Parish, Caddo Parish, Iberia Parish, Lafourche Parish, Livingston Parish, Orleans Parish, Ouachita Parish, Rapides

Parish, St. Bernard Parish, St. Landry Parish, St Tammany Parish, Tangipahoa Parish, or Terrebonne Parish

Calcasieu Parish

Mississippi

East Baton Rouge Parish, Jefferson Parish, Lafayette Parish, or any other locality that imposes a local sales tax

City of Jackson only

City of Tupelo only

Missouri

Any locality that imposes a local sales tax

New York

Counties: Albany, Allegany, Broome, Cattaraugus, Cayuga, Chautauqua, Chemung, Chenango, Clinton, Columbia, Cortland, Delaware,

Dutchess, Erie, Essex, Franklin, Fulton, Genesee, Greene, Hamilton, Herkimer, Jefferson, Lewis, Livingston, Madison, Monroe, Montgomery,

Nassau, Niagara, Oneida, Onondaga, Ontario, Orange, Orleans, Oswego, Otsego, Putnam, Rensselaer, Rockland, St. Lawrence, Saratoga,

Schenectady, Schoharie, Schuyler, Seneca, Steuben, Suffolk, Sullivan, Tioga, Tompkins, Ulster, Warren, Washington, Wayne, Westchester,

Wyoming, or Yatess

Cities: Olean, Salamanca, Auburn, Gloversville, Johnstown, New York, Norwich (Chenango County), Oneida (Madison County), Rome, Utica,

Oswego, Saratoga Springs, Ithaca, Glens Falls, Mount Vernon, New Rochelle, White Plains, or Yonkers

Any other locality that imposes a local sales tax

North Carolina

Any locality that imposes a local sales tax

South Carolina

Aiken County, Allendale, Andersonn County, Bamberg County, Barnwell County, Cherokee County, Chester County, Chesterfield County,

Colleton County, Darlington County, Dillon County, Florence County, Georgetown County, Greenwood County, Hampton County, Horry

County, Kershaw County, Lancaster County, Lee County, Lexington County, Marion County, Marlboro County, McCormick County,

Newberry County, Orangeburg County, Spartanburg County, Sumter County, Williamsburg County, York County, or Myrtle Beach

Abbeville County, Berkeley County, Calhoun County, Charleston, Clarendon County, Dorchester County, Edgefield County, Fairfield County,

Jasper County, Laurens County, Pickens County, Richland County, Saluda County, Union County, or any other locality that imposes a local

sales tax

Tennessee

Any locality that imposes a local sales tax

Utah

Any locality that imposes a local sales tax

Virginia

Any locality that imposes a local sales tax

* Note: Local Table D is just 25% of the NY State table.

2018 Optional Local Sales Tax Tables

Family Size

Income

least

But less

than

20,000

30,000

40,000

50,000

60,000

70,000

80,000

90,000

100,000

120,000

140,000

160,000

180,000

200,000

225,000

250,000

275,000

300,000

$20,000

30,000

40,000

50,000

60,000

70,000

80,000

90,000

100,000

120,000

140,000

160,000

180,000

200,000

225,000

250,000

275,000

300,000

or more

105

113

120

126

133

141

151

161

170

178

187

196

204

213

260

105

114

123

131

138

145

153

165

175

185

194

204

214

223

232

284

Family Size

Over

106

118

129

139

147

155

163

173

186

198

209

219

230

241

252

262

321

110

123

134

144

153

162

170

180

193

206

217

228

239

251

262

272

334

111

123

133

142

150

158

165

174

186

197

207

216

226

236

245

254

306

111

127

140

152

162

171

180

188

198

212

224

235

246

257

268

279

289

348

Local Table A

110

121

129

138

145

152

162

174

185

195

205

215

225

235

245

299

103

115

125

134

143

151

158

168

180

192

203

213

223

234

244

254

311

Family Size

Over

133

152

167

181

193

204

215

224

237

253

267

281

293

306

320

333

345

415

101

141

161

177

192

205

217

228

238

251

268

283

298

311

325

339

353

365

439

106

121

135

146

157

166

175

183

194

208

220

232

243

254

266

277

288

350

121

139

154

167

179

190

200

209

222

238

252

265

278

291

304

317

329

400

Local Table B

120

137

151

164

175

185

194

203

214

229

242

254

266

277

290

301

312

376

127

145

160

173

185

196

206

215

227

242

256

269

281

293

306

319

330

397

Family Size

Over

100

110

119

127

135

142

152

164

176

186

196

207

218

229

239

298

105

115

125

134

142

149

159

172

185

196

206

217

229

240

251

313

Local Table C

A-18

131

150

167

181

194

206

217

227

240

257

273

287

301

315

329

343

356

432

139

159

177

192

205

218

229

240

254

272

289

304

318

333

349

363

377

458

102

145

166

185

201

215

228

240

251

266

284

302

318

333

348

364

380

394

478

Over

112

123

133

143

151

159

170

184

197

209

220

232

245

257

268

335

101

114

126

136

146

154

163

174

188

201

213

225

237

250

262

274

342

Local Table D

108

154

176

196

213

228

242

254

266

282

302

320

337

353

369

386

403

418

507

108

119

129

137

146

154

164

177

190

202

212

224

236

247

258

323

110

121

131

140

149

157

167

181

194

206

217

228

241

253

264

329

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.