Instructions for Schedule A

2025

Instructions for Schedule A

(Form 1040)

Itemized Deductions

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

State and local tax (SALT) deduction limit increased. The

overall limit on the deduction for state and local income, sales,

and property taxes has increased to $40,000 ($20,000 if married

filing separately). The overall limit is reduced if your modified

adjusted gross income is more than $500,000 ($250,000 if

married filing separately) but will not be reduced below $10,000

($5,000 if married filing separately). See the instructions for

line 5e.

New Schedule 1-A (Form 1040). Recent legislation provided

four new deductions that take effect beginning in 2025. These

new deductions are no tax on tips, no tax on overtime, no tax on

car loan interest, and the enhanced deduction for seniors. If you

are eligible, you can claim these deductions even if you itemize

on Schedule A. If you are eligible, you will claim these

deductions on Schedule 1-A, not on Schedule A. For more

information, see the instructions for Schedule 1-A.

General Instructions

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 2025, see Pub. 504 to figure the portion of

joint expenses that you can claim as itemized deductions.

Don't include on Schedule A items deducted elsewhere,

such as on Form 1040, Form 1040-SR, Schedule 1-A, or

CAUTION Schedule C, E, or F.

!

Specific Instructions

Medical and Dental Expenses

You can deduct only the part of your medical and dental

expenses that exceeds 7.5% of the amount of your adjusted

gross income on Form 1040 or 1040-SR, line 11b.

If you received a distribution from a health savings

account or a medical savings account in 2025, see Pub.

CAUTION 969 to figure your deduction.

!

Dec 8, 2025

Deceased taxpayer. Certain medical expenses paid out of a

deceased taxpayer's estate can be claimed on the deceased

taxpayer's final return. See Pub. 502 for details.

More information. Pub. 502 discusses the types of expenses

you can and can’t deduct. It also explains when you can deduct

capital expenses and special care expenses for disabled

persons.

Examples of Medical and Dental Payments You

Can Include in Calculating Your Total Medical

Expenses

To the extent you weren’t reimbursed in calculating your total

medical expenses, you can include what you paid for:

• Insurance premiums for medical and dental care, including

premiums for qualified long-term care insurance contracts as

defined in Pub. 502. But see Limit on long-term care premiums

you can deduct, later. Reduce the insurance premiums by any

self-employed health insurance deduction you claimed on

Schedule 1 (Form 1040), line 17. You can't include insurance

premiums paid by making a pretax reduction to your employee

compensation because these amounts are already being

excluded from your income by not being included in box 1 of your

Form(s) W-2. If you are a retired public safety officer, you can't

include any premiums you paid to the extent they were paid for

with a tax-free distribution from your retirement plan.

• Prescription medicines or insulin.

• Acupuncturists, chiropractors, dentists, eye doctors, medical

doctors, occupational therapists, osteopathic doctors, physical

therapists, podiatrists, psychiatrists, psychoanalysts (medical

care only), and psychologists.

• Medical examinations, X-ray and laboratory services, and

insulin treatments your doctor ordered.

• Diagnostic tests, such as a full-body scan, pregnancy test, or

blood sugar test kit.

• Nursing help (including your share of the employment taxes

paid). If you paid someone to do both nursing and housework,

you can deduct only the cost of the nursing help.

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

lab fees.

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

• The supplemental part of Medicare insurance (Medicare Part

B).

• The premiums you pay for Medicare Part D insurance.

• A program to stop smoking and for prescription medicines to

alleviate nicotine withdrawal.

• A weight-loss program as treatment for a specific disease

(including obesity) diagnosed by a doctor.

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

• Medical aids such as eyeglasses, contact lenses, hearing

aids, braces, crutches, wheelchairs, and guide dogs, including

the cost of maintaining them.

• Surgery to improve defective vision, such as laser eye surgery

or radial keratotomy.

• Lodging expenses (but not meals) while away from home to

receive medical care provided by a physician in a hospital or a

medical care facility related to a hospital provided there was no

Instructions for Schedule A (Form 1040) (2025) Catalog Number 53061X

Department of the Treasury Internal Revenue Service www.irs.gov

significant element of personal pleasure, recreation, or vacation

in the travel. Don't deduct more than $50 a night for each person

who meets the requirements in Pub. 502 under Lodging.

• Ambulance service and other travel costs to get medical care.

If you used your own car, you can include what you spent for gas

and oil to go to and from the place you received the care or you

can include 21 cents a mile. Add parking and tolls to the amount

you claim under either method.

• Cost of breast pumps and supplies that assist lactation.

• Personal protective equipment (such as masks, hand sanitizer

and sanitizing wipes) for the primary purpose of preventing the

spread of Coronavirus.

Limit on long-term care premiums you can include. The

amount you can include for qualified long-term care insurance

contracts (as defined in Pub. 502) depends on the age at the end

of 2025 of the person for whom the premiums were paid. See the

following chart for details.

THEN the most you can include

is . . .

.

IF the person was, at the end of

2025, age . . .

40 or under

$ 480

41–50

$ 900

51–60

$ 1,800

61–70

$ 4,810

71 or older

$ 6,020

Examples of Medical and Dental Payments You

Can't Include

• 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 not entitled to social

TIP security benefits, you can include premiums you

voluntarily paid for Medicare Part 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.

2

Don't forget to include insurance premiums you paid for

TIP medical and dental care. However, if you claimed the

self-employed health insurance deduction on Schedule

1 (Form 1040), line 17, reduce the premiums by the amount on

line 17.

Whose medical and dental expenses can you include? You

can include medical and dental bills you paid in 2025 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 $5,200 or more of gross

income or filed a joint return.

• Any person you could have claimed as a dependent except

that you or your spouse if filing jointly can be claimed as a

dependent on someone else's 2025 return.

Example. You provided over half of your parent's support but

can't claim your parent as a dependent because they received

wages of $5,200 in 2025. You can include on line 1 any medical

and dental expenses you paid in 2025 for your parent.

Insurance premiums for certain nondependents. You may

have a medical or dental insurance policy that also covers an

individual who isn't your dependent (for example, a

nondependent child under age 27). You can't deduct any

premiums attributable to this individual unless this individual is a

person described under Whose medical and dental expenses

can you include, earlier. However, if you had family coverage

when you added this individual to your policy and your premiums

didn't increase, you can enter on line 1 the full amount of your

medical and dental insurance premiums. See Pub. 502 for more

information.

Reimbursements. If your insurance company paid the provider

directly for part of your expenses and you paid only the amount

that remained, include on line 1 only the amount you paid. If you

received a reimbursement in 2025 for medical or dental

expenses you paid in 2025, reduce your 2025 expenses by this

amount. If you received a reimbursement in 2025 for prior year

medical or dental expenses, don't reduce your 2025 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 8z. See Pub. 502 for details on how to figure the

amount to include.

Cafeteria plans. You can’t deduct amounts that have already

been excluded from your income, so don’t include on line 1

insurance premiums paid by an employer-sponsored health

insurance plan (cafeteria plan) unless the premiums are included

in box 1 of your Form(s) W-2. Also, don't include any other

medical and dental expenses paid by the plan unless the amount

paid is included in box 1 of your Form(s) W-2.

Taxes You Paid

Taxes You Can't Deduct

• Federal income and most excise taxes.

• Social security, Medicare, federal unemployment (FUTA), and

railroad retirement (RRTA) taxes.

• Customs duties.

• Federal estate and gift taxes. However, see Line 16, later, if

you had income in respect of a decedent.

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

inspection fees, assessments for sidewalks or other

improvements to your property, tax you paid for someone else,

and license fees (for example, marriage, driver's, and pet).

• Foreign personal or real property taxes.

Line 5

The deduction for state and local taxes is generally limited to

$40,000 ($20,000 if married filing separately). State and local

taxes subject to this limit are the taxes that you include on lines

5a, 5b, and 5c.

Safe harbor for certain charitable contributions made in exchange for a state or local tax credit. If you made a

charitable contribution in exchange for a state or local tax credit

and your charitable contribution deduction must be reduced as a

result of receiving or expecting to receive the tax credit, you may

qualify for a safe harbor that allows you to treat some or all of the

disallowed charitable contribution as a payment of state and

local taxes.

The safe harbor applies if you meet the following conditions.

1. You made a cash contribution to an entity described in

section 170(c).

2. In return for the cash contribution, you received a state or

local tax credit.

3. You must reduce your charitable contribution amount by

the amount of the state or local tax credit you receive.

If you meet these conditions and to the extent you apply the state

or local tax credit to this or a prior year's state or local tax liability,

you may include this amount on line 5a, 5b, or 5c, whichever is

appropriate. To the extent you apply a portion of the credit to

offset your state or local tax liability in a subsequent year (as

permitted by law), you may treat this amount as state or local tax

paid in the year the credit is applied.

For more information about this safe harbor and examples,

see Treasury Regulation 1.164-3(j).

U.S. territory taxes. Include taxes imposed by a U.S. territory

with your state and local taxes on lines 5a, 5b, and 5c. However,

don't include any U.S. territory taxes you paid that are allocable

to excluded income.

You may want to take a credit for U.S. territory tax

TIP instead of a deduction. See the instructions for Schedule

3 (Form 1040), line 1, for details.

Line 5a

You can elect to deduct state and local general sales

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

CAUTION deduct both.

!

State and Local Income Taxes

If you don't elect to deduct general sales taxes, include on

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

• State and local income taxes withheld from your salary during

2025. Your Form(s) W-2 will show these amounts. Forms W-2G,

1099-G, 1099-R, 1099-MISC, and 1099-NEC may also show

state and local income taxes withheld; however, don't include on

line 5a any withheld taxes you deducted on other forms, such as

Schedule C, E, or F.

• State and local income taxes paid in 2025 for a prior year,

such as taxes paid with your 2024 state or local income tax

return. Don't include penalties or interest.

• State and local estimated tax payments made during 2025,

including any part of a prior year refund that you chose to have

credited to your 2025 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 2025; or

• Refund of or credit for prior year state and local income taxes

you actually received in 2025. Instead, see the instructions for

Schedule 1 (Form 1040), line 1.

State and Local General Sales Taxes

If you elect to deduct state and local general sales taxes instead

of income taxes, you must check the box on line 5a. To figure

your state and local general sales tax deduction, you can use

either your actual expenses or the optional sales tax tables.

Actual Expenses

Generally, you can deduct the actual state and local general

sales taxes (including compensating use taxes) you paid in 2025

if the tax rate was the same as the general sales tax rate.

Food, clothing, and medical supplies. Sales taxes on food,

clothing, and medical supplies are deductible as a general sales

tax even if the tax rate was less than the general sales tax rate.

Motor vehicles. Sales taxes on motor vehicles are deductible

as a general sales tax even if the tax rate was different than the

general sales tax rate. However, if you paid sales tax on a motor

vehicle at a rate higher than the general sales tax, you can

deduct only the amount of the tax that you would have paid at

the general sales tax rate on that vehicle. Include any state and

local general sales taxes paid for a leased motor vehicle.

Motor vehicles include cars, motorcycles, motor homes,

recreational vehicles, sport utility vehicles, trucks, vans, and

off-road vehicles.

!

You must keep your actual receipts showing general

sales taxes paid to use this method.

CAUTION

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 2025 for amounts paid in

2025, reduce your actual 2025 state and local general sales

taxes by this amount. If you received a refund of state or local

general sales taxes in 2025 for prior year purchases, don't

reduce your 2025 state and local general sales taxes by this

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

general sales taxes in the earlier year and the deduction reduced

your tax, you may have to include the refund in income on

Schedule 1 (Form 1040), line 8z. See Recoveries in Pub. 525 for

details.

Optional Sales Tax Tables

Instead of using your actual expenses, you can use the 2025

Optional State Sales Tax Table and the 2025 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

3

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

TIP

Instead of using this worksheet, you can find your deduction by using the Sales Tax

Deduction Calculator at IRS.gov/SalesTax.

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

Lived in more than one state during 2025, or

Had any nontaxable income in 2025.

1. Enter your state general sales taxes from the 2025 Optional State Sales Tax Table

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

Next. If, for all of 2025, 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 Alabama, Alaska, Arizona, Arkansas, Colorado, Georgia, Illinois, Kansas, Louisiana, Mississippi, Missouri, New York,

North Carolina, South Carolina, Tennessee, Utah, or Virginia in 2025?

No. Enter -0-.

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

2.

Yes. Enter your base local general sales taxes from the 2025 Optional Local

Sales Tax Tables.

3. Did your locality impose a local general sales tax in 2025? 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 2025, see the instructions for line 3 of the worksheet . . . . . . . . . . . . . . 3.

.

4. Did you enter -0- on line 2?

No. Skip lines 4 and 5 and go to line 6.

Yes. Enter your state general sales tax rate (shown in the table heading for your state) but omit the

percentage sign. For example, if your state general sales tax rate is 6%, enter 6.0 . . . . . . . . . . . . . . . . . 4.

.

5. Divide line 3 by line 4. Enter the result as a decimal (rounded to at least three places) . . . . . . . . . . . . . . . . . 5.

.

6. Did you enter -0- on line 2?

No. Multiply line 2 by line 3.

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

2025, see the instructions for line 6 of the worksheet.

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

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.

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.

4

If your filing status is married filing separately, both you

and your spouse elect to deduct sales taxes, and your

CAUTION 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 2025, enter the

applicable amount, based on your 2025 income and family size,

from the 2025 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 2025 income. If married filing

separately, don't include your spouse's income.

Note: The family size column refers to the number of

dependents listed on page 1 of Form 1040 or Form 1040-SR

(and any continuation sheets) plus you and, if you are filing a

joint return, your spouse. If you are married and not filing a joint

return, you can include your spouse in family size only in certain

circumstances, which are described in Pub. 501.

Income. Your 2025 income is the amount shown on your

Form 1040 or 1040-SR, line 11b, plus any nontaxable items,

such as the following.

• Tax-exempt interest.

• Veterans' benefits.

• Nontaxable combat pay.

• Workers' compensation.

• Nontaxable part of social security and railroad retirement

benefits.

• Nontaxable part of IRA, pension, or annuity distributions.

Don't include rollovers.

• Public assistance payments.

What if you lived in more than one state? If you lived in

more than one state during 2025, 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 2025 and the denominator of which is the total number of

days in the year (365).

3. If you also lived in a locality during 2025 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, 2025 (243 days), and in State B from September 1

through December 31, 2025 (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 2025

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 2025, enter the applicable amount, based on your 2025

income and family size, from the 2025 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 2025

income. See the instructions for line 1 of the worksheet to figure

your 2025 income. The family size column refers to the number

of dependents listed on page 1 of Form 1040 or Form 1040-SR

(and any continuation sheets) plus you and, if you are filing a

joint return, your spouse. If you are married and not filing a joint

return, you can include your spouse in family size only in certain

circumstances, which are described in Pub. 501.

What if you lived in more than one locality? If you lived in

more than one locality during 2025, 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 2025 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, 2025 (243 days), and in Locality 2 from September 1

through December 31, 2025 (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:

Total

$100 x 243/365 =

$150 x 122/365 =

$ 67

50

=

$117

Line 3. If you lived in California, check the “No” box if your

combined state and local general sales tax rate is 7.2500%.

Otherwise, check the “Yes” box and include on line 3 only the

part of the combined rate that is more than 7.2500%.

If you lived in Nevada, check the “No” box if your combined

state and local general sales tax rate is 6.8500%. Otherwise,

check the “Yes” box and include on line 3 only the part of the

combined rate that is more than 6.8500%.

What if your local general sales tax rate changed during

2025? If you checked the “Yes” box and your local general sales

tax rate changed during 2025, 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 2025 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, 2025 (273 days). The

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

December 31, 2025 (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 2025? Complete a separate worksheet for lines 2

through 6 for each locality in your state if you lived in more than

5

one locality in the same state during 2025 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 2025 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 2025 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, 2025 (243 days), and in Locality 2 from September 1

through December 31, 2025 (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 =

1.75 x 122/365 =

0.666

0.585

Line 6. If you lived in more than one locality in the same state

during 2025, 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 2025. 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 5b

State and Local Real Estate Taxes

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 2025.

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 purchased any items subject to a

sales tax and to have paid the sales tax directly.

If you sold your home in 2025, any real estate tax charged to

the buyer should be shown on your settlement statement and in

box 6 of any Form 1099-S you received. This amount is

considered a refund of real estate taxes. See Refunds and

rebates, later. Any real estate taxes you paid at closing should be

shown on your settlement statement.

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 2025, see Refund of general sales taxes, earlier.

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.

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

nondeductible itemized charges, such as those listed

CAUTION earlier, are included in the bill. If your taxing authority (or

lender) doesn't furnish you a copy of your real estate tax bill, ask

for it.

!

Prepayment of next year's property taxes. Only taxes paid

in 2025 and assessed prior to 2026 can be deducted for 2025.

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

2025 of real estate taxes you paid in 2025, reduce your

deduction by the amount of the refund or rebate. If you received

a refund or rebate in 2025 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 8z, if you deducted the real estate taxes in the

earlier year and the deduction reduced your tax. See Recoveries

in Pub. 525 for details on how to figure the amount to include in

income.

Line 5c

State and Local Personal Property Taxes

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.

6

Prepayment of next year's property taxes. Only taxes paid

in 2025 and assessed prior to 2026 can be deducted for 2025.

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.

You may want to take a credit for the foreign tax instead

TIP of a deduction. See the instructions for Schedule 3

(Form 1040), line 1, for details.

Line 5e

Don't include taxes you paid to a U.S. territory on this line;

instead, include U.S. territory taxes on the appropriate state and

local tax line.

State and Local Tax Deduction

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

decedent on this line; instead, include it on line 16.

If Form 1040 or 1040-SR, line 11b is equal to or less than

$500,000 ($250,000 if married filing separately), and you didn’t

complete Form 2555 or Form 4563, or you didn’t exclude income

from Puerto Rico, enter the smaller of line 5d or $40,000

($20,000 if married filing separately). If Form 1040 or 1040-SR,

line 11b is more than $500,000 ($250,000 if married filing

separately), or if you completed Form 2555, Form 4563, or

excluded income from Puerto Rico, complete the State and

Local Tax Deduction Worksheet to figure the amount to enter on

line 5e.

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.

Interest You Paid

The rules for deducting interest vary, depending on whether the

loan proceeds are used for business, personal, or investment

activities. See Instructions for Form 8990 for more information

about deducting business interest expenses. See Pub. 550 for

more information about deducting investment interest expenses.

You can't deduct personal interest. However, you can deduct

qualified home mortgage interest (on your Schedule A) and

interest on certain student loans (on Schedule 1 (Form 1040),

line 21), as explained in Pub. 936 and Pub. 970.

If you use the proceeds of a loan for more than one purpose

(for example, personal and business), you must allocate the

interest on the loan to each use.

You allocate interest on a loan in the same way as the loan is

allocated. You do this by tracing disbursements of the debt

proceeds to specific uses. For more information on allocating

mortgage interest, see Pub. 936.

State and Local Tax Deduction Worksheet

Before you begin:

1.

If the amount on Schedule A, line 5d is $10,000 ($5,000 if married filing separately) or less, enter the amount from

Schedule A, line 5d on Schedule A, line 5e. You don’t have to complete this worksheet.

Is the amount on Schedule A, line 5d more than $10,000 ($5,000 if married filing separately)?

No.

Your deduction isn't limited. Enter the amount from Schedule A, line 5d on

Schedule A, line 5e. Don't complete the rest of this worksheet.

Yes.

Enter $40,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

STOP

1.

2.

Enter the amount from Form 1040 or 1040-SR, line 11b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3a.

Enter any income from Puerto Rico that you excluded . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3a.

b.

Enter the amount from Form 2555, line 45 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3b.

c.

Enter the amount from Form 2555, line 50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3c.

d.

Enter the amount from Form 4563, line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3d.

e.

Add lines 3a through 3d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3e.

4.

Add lines 2 and 3e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.

5.

Enter $500,000 ($250,000 if married filing separately) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5.

6.

Is the amount on line 4 more than the amount on line 5?

No.

Skip lines 7 and 8 and enter the amount from line 1 on line 9.

Yes.

2.

Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6.

7.

Multiply line 6 by 30% (0.30) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7.

8.

Subtract line 7 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8.

9.

Enter the larger of the amount on line 8 or $10,000

9.

10.

State and local tax deduction. Enter the smaller of the amount on line 9 (half the amount on line 9 if married filing

separately) or the amount from Schedule A, line 5d here and on Schedule A, line 5e . . . . . . . . . . . . . . . . . . . . . . . . 10.

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

7

In general, if you paid interest in 2025 that applies to any

period after 2025, you can deduct only amounts that apply for

2025.

Use Schedule A to deduct qualified home mortgage interest

and investment interest.

Line 8

Home Mortgage Interest

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.

A surviving spouse may deduct mortgage interest they pay

after the decedent’s death. To deduct mortgage interest paid by

a decedent, see Form 1041 and Form 706 and their instructions.

Check the box on line 8 if you had one or more home

mortgages in 2025 with an outstanding balance and you didn't

use all of your home mortgage proceeds from those loans to buy,

build, or substantially improve your home. Interest paid on home

mortgage proceeds used for other purposes isn’t deductible on

lines 8a or 8b.

See Limits on home mortgage interest, later, for more

information about what interest you can include on lines 8a and

8b.

If you used any home mortgage proceeds for a business

TIP or investment purpose, interest you paid that is allocable

to those proceeds may still be deductible as a business

or investment expense elsewhere on your return.

Limits on home mortgage interest. Your deduction for home

mortgage interest is subject to a number of limits. If one or more

of the following limits applies, see Pub. 936 to figure your

deduction.

Limit for loan proceeds not used to buy, build, or

substantially improve your home. You can only deduct home

mortgage interest to the extent that the loan proceeds from your

home mortgage are used to buy, build, or substantially improve

the home securing the loan ("qualifying debt"). Make sure to

check the box on line 8 if you had one or more home mortgages

in 2025 with an outstanding balance and you didn't use all of the

loan proceeds to buy, build, or substantially improve the home.

The only exception to this limit is for loans taken out on or before

October 13, 1987; the loan proceeds for these loans are treated

as having been used to buy, build, or substantially improve the

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

on or before October 13, 1987.

See Pub. 936 to figure your deduction if you must check the

box on line 8.

Limit on loans taken out on or before December 15, 2017.

For qualifying debt taken out on or before December 15, 2017,

you can only deduct home mortgage interest on up to

$1,000,000 ($500,000 if you are married filing separately) of that

debt. The only exception is for loans taken out on or before

October 13, 1987; see Pub. 936 for more information about

loans taken out on or before October 13, 1987.

See Pub. 936 to figure your deduction if you have loans taken

out on or before December 15, 2017, that exceed $1,000,000

($500,000 if you are married filing separately).

Limit on loans taken out after December 15, 2017. For

qualifying debt taken out after December 15, 2017, you can only

8

deduct home mortgage interest on up to $750,000 ($375,000 if

you are married filing separately) of that debt. If you also have

qualifying debt subject to the $1,000,000 limitation discussed

under Limit on loans taken out on or before December 15, 2017,

earlier, the $750,000 limit for debt taken out after December 15,

2017, is reduced by the amount of your qualifying debt subject to

the $1,000,000 limit. An exception exists for certain loans taken

out after December 15, 2017, but before April 1, 2018. If the

exception applies, your loan may be treated in the same manner

as a loan taken out on or before December 15, 2017; see Pub.

936 for more information about this exception.

See Pub. 936 to figure your deduction if you have loans taken

out after October 13, 1987, that exceed $750,000 ($375,000 if

you are married filing separately).

Limit when loans exceed the fair market value of the

home. If the total amount of all mortgages is more than the fair

market value of the home, see Pub. 936 to figure your deduction.

Line 8a

Enter on line 8a mortgage interest and points reported to you on

Form 1098 unless one or more of the limits on home mortgage

interest apply to you. For more information about these limits,

see Limits on home mortgage interest, earlier.

Home mortgage interest limited. If your home mortgage

interest deduction is limited, see Pub. 936 to figure the amount of

mortgage interest and points reported to you on Form 1098 that

are deductible. Only enter on line 8a the deductible mortgage

interest and points that were reported to you on Form 1098.

Refund of overpaid interest. If your Form 1098 shows any

refund of overpaid interest, don't reduce your deduction by the

refund. Instead, see the instructions for Schedule 1 (Form 1040),

line 8z.

More than one borrower. If you and at least one other person

(other than your spouse if you file a joint return) were liable for

and paid interest on a mortgage that was your home, you can

only deduct your share of the interest.

Shared interest reported on your Form 1098. If the shared

interest was reported on the Form 1098 you received, deduct

only your share of the interest on line 8a. Let each of the other

borrowers know what their share is.

Shared interest reported on someone else's Form 1098.

If the shared interest was reported on the other person's Form

1098, report your share of the interest on line 8b (as explained in

Line 8b, later).

Form 1098 doesn’t show all interest paid. If you paid more

interest to the recipient than is shown on Form 1098, include the

larger deductible amount on line 8a and explain the difference. If

you are filing a paper return, explain the difference by attaching a

statement to your paper return and printing “See attached” to the

right of line 8a.

If you are claiming the mortgage interest credit (for

holders of qualified mortgage credit certificates issued

CAUTION by state or local governmental units or agencies),

subtract the amount shown on Form 8396, line 3, from the total

deductible interest you paid on your home mortgage. Enter the

result on line 8a.

!

Line 8b

If you paid home mortgage interest to a recipient who didn’t

provide you a Form 1098, report your deductible mortgage

interest on line 8b. Your deductible mortgage interest may be

less than what you paid if one or more of the limits on home

mortgage interest apply to you. For more information about these

limits, see Limits on home mortgage interest, earlier.

Seller financed mortgage. If you paid home mortgage interest

to the person from whom you bought the home and that person

didn’t provide you a Form 1098, write that person's name,

identifying number, and address on the dotted lines next to

line 8b. If the recipient of your home mortgage payment(s) is an

individual, the identifying number is their social security number

(SSN). Otherwise, it is the employer identification number (EIN).

You must also let the recipient know your SSN.

If you don't show the required information about the

recipient or let the recipient know your SSN, you may

CAUTION have to pay a $50 penalty.

!

Interest reported on someone else’s Form 1098. If you and

at least one other person (other than your spouse if filing jointly)

were liable for and paid interest on the mortgage, and the home

mortgage interest paid was reported on the other person’s Form

1098, identify the name and address of the person or persons

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

are filing a paper return, identify the person by attaching a

statement to your paper return and printing “See attached” to the

right of line 8b.

Line 8c

Points Not Reported on Form 1098

Points are shown on your settlement statement. Points you paid

only to borrow money are generally deductible over the life of the

loan. See Pub. 936 to figure the amount you can deduct. Points

paid for other purposes, such as for a lender's services, aren't

deductible.

Refinancing. Generally, you must deduct points you paid to

refinance a mortgage over the life of the loan. This is true even if

the new mortgage is secured by your main home.

If you used part of the proceeds to improve your main home,

you may be able to deduct the part of the points related to the

improvement in the year paid. See Pub. 936 for details.

If you paid off a mortgage early, deduct any remaining

TIP points in the year you paid off the mortgage. However, if

you refinanced your mortgage with the same lender, see

Mortgage ending early in Pub. 936 for an exception.

Line 8d

Reserved for future use

Line 9

Investment Interest

Investment interest is interest paid on money you borrowed that

is allocable to property held for investment. It doesn't include any

interest allocable to passive activities or to securities that

generate tax-exempt income.

Complete and attach Form 4952 to figure your deduction.

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

following apply.

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

2024.

!

Alaska Permanent Fund dividends, including those

reported on Form 8814, aren't investment income.

For more details, see Pub. 550.

Gifts to Charity

You can deduct contributions or gifts you gave to organizations

that are religious, charitable, educational, scientific, or literary in

purpose. You can also deduct what you gave to organizations

that work to prevent cruelty to children or animals. Certain

whaling captains may be able to deduct expenses paid in 2025

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, or

• Use our online search tool at IRS.gov/TEOS to see if an

organization is eligible to receive tax-deductible contributions

(Pub. 78 data).

Examples of Qualified Charitable Organizations

The following list gives some examples of qualified

organizations. See Pub. 526 for more examples.

• Churches, mosques, synagogues, temples, and other

religious organizations.

• Scouts BSA, Boys and Girls Clubs of America, CARE, Girl

Scouts, Goodwill Industries, Red Cross, Salvation Army, and

United Way.

• Fraternal orders if the gifts will be used for the purposes listed

under Gifts to Charity, earlier.

• Veterans' and certain cultural groups.

• Nonprofit hospitals and medical research organizations.

• Most nonprofit educational organizations, such as colleges,

but only if your contribution isn't a substitute for tuition or other

enrollment fees.

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

public purposes.

Amounts You Can Deduct

Contributions can be in cash, property, or out-of-pocket

expenses you paid to do volunteer work for the kinds of

organizations described earlier. If you drove to and from the

volunteer work, you can take the actual cost of gas and oil or 14

cents a mile. Add parking and tolls to the amount you claim

under either method. But don't deduct any amounts that were

repaid to you.

Gifts from which you benefit. If you made a gift and received

a benefit in return, such as food, entertainment, or merchandise,

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

value of the benefit. But this rule doesn't apply to certain

membership benefits provided in return for an annual payment of

$75 or less or to certain items or benefits of token value. For

details, see Pub. 526.

Example. You paid $70 to a charitable organization to attend

a fundraising dinner and the value of the dinner was $40. You

can deduct only $30.

Gifts of $250 or more. You can deduct a gift of $250 or more

only if you have a contemporaneous written acknowledgment

from the charitable organization showing the information in (1)

and (2) next.

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

CAUTION

9

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

benefit.

• Cost of tuition. However, you may be able to take an

education credit (see Form 8863).

In figuring whether a gift is $250 or more, don't combine

separate donations. For example, if you gave your church $25

each week for a total of $1,300, treat each $25 payment as a

separate gift. If you made donations through payroll deductions,

treat each deduction from each paycheck as a separate gift. See

Pub. 526 if you made a separate gift of $250 or more through

payroll deduction.

To be contemporaneous, you must get the written

acknowledgment from the charitable organization by the date

you file your return or the due date (including extensions) for

filing your return, whichever is earlier. Don't attach the

contemporaneous written acknowledgment to your return.

Instead, keep it for your records.

Line 11

Limit on the amount you can deduct. See Pub. 526 to figure

the amount of your deduction if any of the following applies.

1. Your cash contributions or contributions of ordinary

income property are more than 30% of the amount on Form

1040 or 1040-SR, line 11b.

2. Your gifts of capital gain property are more than 20% of

the amount on Form 1040 or 1040-SR, line 11b.

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.

See Safe harbor for certain charitable contributions

TIP made in exchange for a state or local tax credit, earlier

under Line 5, if your cash contribution is disallowed

because you received or expected to receive a credit.

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

in exchange for the right to purchase tickets to an athletic event

in the college or university's stadium.

• Travel expenses (including meals and lodging) while away

from home performing donated services, unless there was no

significant element of personal pleasure, recreation, or vacation

in the travel.

• Political contributions.

• Dues, fees, or bills paid to country clubs, lodges, fraternal

orders, or similar groups.

• Cost of raffle, bingo, or lottery tickets. But you may be able to

deduct these expenses on line 16. See Line 16, later, for more

information on gambling losses.

• Value of your time or services.

• Value of blood given to a blood bank.

• The transfer of a future interest in tangible personal property.

Generally, no deduction is allowed until the entire interest has

been transferred.

• Gifts to individuals and groups that are operated for personal

profit.

• Gifts to foreign organizations. However, you may be able to

deduct gifts to certain U.S. organizations that transfer funds to

foreign charities and certain Canadian, Israeli, and Mexican

charities. See Pub. 526 for details.

• Gifts to organizations engaged in certain political activities

that are of direct financial interest to your trade or business. See

section 170(f)(9).

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

laws.

• Gifts to civic leagues, social and sports clubs, labor unions,

and chambers of commerce.

• Value of benefits received in connection with a contribution to

a charitable organization. See Pub. 526 for exceptions.

10

Gifts by Cash or Check

Enter on line 11 the total value of gifts you made in cash or by

check (including out-of-pocket expenses) unless a limit on

deducting gifts applies to you. For more information about the

limits on deducting gifts, see Limit on the amount you can

deduct, earlier. If your deduction is limited, you may have a

carryover to next year. See Pub. 526 for more information.

Deduction for gifts by cash or check limited. If your

deduction for the gifts you made in cash or by check is limited,

see Pub. 526 to figure the amount you can deduct. Only enter on

line 11 the deductible value of gifts you made in cash or by

check.

Recordkeeping. For any contribution made in cash, regardless

of the amount, you must maintain as a record of the contribution

a bank record (such as a canceled check or credit card

statement) or a written record from the charity. The written record

must include the name of the charity, date, and amount of the

contribution. If you made contributions through payroll

deduction, see Pub. 526 for information on the records you must

keep. Don't attach the record to your tax return. Instead, keep it

with your other tax records.

For contributions of $250 or more, you must also have a

contemporaneous written acknowledgment from the charitable

organization. See Gifts of $250 or more, earlier, for more

information. You will still need to keep a record of when you

made the cash contribution if the contemporaneous written

acknowledgment doesn't include that information.

Line 12

Other Than by Cash or Check

Enter on line 12 the total value of your contributions of property

other than by cash or check unless a limit on deducting gifts

applies to you. For more information about the limits on

deducting gifts, see Limit on the amount you can deduct, earlier.

If your deduction is limited, you may have a carryover to next

year. See Pub. 526 for more information.

Deduction for gifts other than by cash or check limited. If

your deduction for the contributions of property other than by

cash or check is limited, see Pub. 526 to figure the amount you

can deduct. Only enter on line 12 the deductible value of your

contributions of property other than by cash or check.

Valuing contributions of used items. If you gave used items,

such as clothing or furniture, deduct their fair market value at the

time you gave them. Fair market value is what a willing buyer

would pay a willing seller when neither has to buy or sell and

both are aware of the conditions of the sale. For more details on

determining the value of donated property, see Pub. 561.

Deduction more than $500. If the amount of your deduction is

more than $500, you must complete and attach Form 8283. For

this purpose, the “amount of your deduction” means your

deduction before applying any income limits that could result in a

carryover of contributions.

Contribution of motor vehicle, boat, or airplane. If you

deduct more than $500 for a contribution of a motor vehicle,

boat, or airplane, you must also attach a statement from the

charitable organization to your paper return. The organization

may use Form 1098-C to provide the required information. If your

total deduction is over $5,000 ($500 for certain contributions of

clothing and household items (discussed next)), you may also

have to get appraisals of the values of the donated property. See

Form 8283 and its instructions for details.

Contributions of clothing and household items. A deduction

for these contributions will be allowed only if the items are in

good used condition or better. However, this rule doesn't apply to

a contribution of any single item for which a deduction of more

than $500 is claimed and for which you include a qualified

appraisal and Form 8283 with your tax return.

Recordkeeping. If you gave property, you should keep a receipt

or written statement from the organization you gave the property

to or a reliable written record that shows the organization's name

and address, the date and location of the gift, and a description

of the property. For each gift of property, you should also keep

reliable written records that include:

• How you figured the property's value at the time you gave it. If

the value was determined by an appraisal, keep a signed copy of

the appraisal;

• The cost or other basis of the property if you must reduce it by

any ordinary income or capital gain that would have resulted if

the property had been sold at its fair market value;

• How you figured your deduction if you chose to reduce your

deduction for gifts of capital gain property; and

• Any conditions attached to the gift.

If the gift of property is $250 or more, you must also have a

contemporaneous written acknowledgment from the charity. See

Gifts of $250 or more, earlier, for more information. Form 8283

doesn't satisfy the contemporaneous written acknowledgment

requirement, and a contemporaneous written acknowledgment

isn't a substitute for the other records you may need to keep if

you gave property.

If your total deduction for gifts of property is over $500,

you gave less than your entire interest in the property, or

CAUTION 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. Generally, the same limits apply

this year to your carryover amounts as applied to those amounts

in the earlier year. However, carryover amounts from

contributions made in 2021 are subject to a 60% limitation if you

deduct those amounts in 2025. After applying those limits, enter

the amount of your carryover that you are allowed to deduct this

year. See Pub. 526 for details.

Casualty and Theft Losses

Line 15

Complete and attach Form 4684 to figure the amount of your

loss. Only enter the amount from Form 4684, line 18, on line 15.

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

line 15, on line 15. Instead, enter that amount, if any, on

CAUTION line 16. See Line 16, later, for information about

reporting a net qualified disaster loss.

!

You can only deduct personal casualty and theft losses

attributable to a federally declared disaster to the extent that:

1. The amount of each separate casualty or theft loss is

more than $100, and

2. The total amount of all losses during the year (reduced by

the $100 limit discussed in (1)) is more than 10% of the amount

on Form 1040 or 1040-SR, line 11b.

See the Instructions for Form 4684 and Pub. 547 for more

information.

Other Itemized Deductions

Line 16

Increased Standard Deduction Reporting

If you have a net qualified disaster loss on Form 4684, line 15,

and you aren’t itemizing your deductions, you can claim an

increased standard deduction using Schedule A by doing the

following.

1. List the amount from Form 4684, line 15, on the dotted

line next to line 16 as “Net Qualified Disaster Loss” and attach

Form 4684.

2. List your standard deduction amount on the dotted line

next to line 16 as "Standard Deduction Claimed With Qualified

Disaster Loss."

3. Combine the two amounts on line 16 and enter on Form

1040 or 1040-SR, line 12e.

Do not enter an amount on any other line of Schedule A.

For more information on how to determine your increased

standard deduction, see Pub. 976.

Net Qualified Disaster Loss Reporting

If you have a net qualified disaster loss on Form 4684, line 15,

and you are itemizing your deductions, list the amount from Form

4684, line 15, on the dotted line next to line 16 as "Net Qualified

Disaster Loss" and include with your other miscellaneous

deductions on line 16. Also be sure to attach Form 4684.

!

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

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 more information about each of these

CAUTION expenses, see Pub. 529.

!

• Gambling losses (gambling losses include, but aren't limited

to, the cost of nonwinning bingo, lottery, and raffle tickets) but

only to the extent of gambling winnings reported on Schedule 1

(Form 1040), line 8b.

• Casualty and theft losses of income-producing property

(including losses from financial scams) from Form 4684, lines 32

and 38b, or Form 4797, line 18a.

• Federal estate tax on income in respect of a decedent.

• A deduction for amortizable bond premium (for example, a

deduction allowed for a bond premium carryforward or a

deduction for amortizable bond premium on bonds acquired

before October 23, 1986).

• An ordinary loss attributable to a contingent payment debt

instrument or an inflation-indexed debt instrument (for example,

a Treasury Inflation-Protected Security).

11

• 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.

12

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.

2025 Optional State Sales Tax Tables

Income

At

least

But

less

than

Income

$0

$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

$0

$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

$0

$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

$0

$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

Family Size

1

2

3

371

491

547

594

635

670

702

731

758

793

838

877

914

949

983

1020

1053

1086

1265

416

550

613

666

711

751

787

820

849

889

938

983

1024

1061

1100

1142

1179

1215

1416

Alabama

306

405

453

492

525

555

581

605

628

657

695

728

759

787

816

846

874

902

1052

476

650

734

805

866

921

970

1015

1056

1110

1180

1243

1301

1355

1410

1469

1522

1574

1867

398

541

611

669

719

764

804

841

874

919

976

1028

1074

1119

1164

1212

1255

1297

1536

421

573

647

708

761

807

850

889

925

972

1032

1087

1136

1183

1231

1281

1327

1371

1623

475

641

721

788

845

897

942

984

1023

1073

1138

1197

1251

1301

1352

1406

1456

1503

1772

528

712

801

875

939

995

1046

1093

1135

1192

1263

1329

1388

1443

1500

1560

1615

1668

1965

Hawaii

397

537

604

660

709

752

790

826

858

901

956

1005

1050

1093

1135

1181

1224

1263

1491

453

597

666

723

773

816

854

890

922

964

1018

1066

1111

1152

1193

1238

1279

1317

1535

552

754

852

934

1005

1067

1124

1176

1225

1288

1368

1442

1508

1571

1635

1702

1765

1825

2164

3

527

696

776

842

899

949

993

1034

1071

1120

1182

1239

1290

1338

1385

1437

1484

1528

1779

335

463

525

578

624

664

701

734

766

806

859

907

951

991

1034

1078

1119

1159

1383

386

532

605

665

718

765

806

845

882

928

989

1044

1095

1142

1190

1241

1289

1334

1592

419

579

658

724

781

832

877

920

959

1010

1077

1136

1191

1243

1296

1351

1404

1452

1734

619

845

955

1046

1126

1196

1259

1318

1372

1442

1532

1615

1690

1760

1831

1907

1977

2043

2423

170

233

263

289

312

331

349

366

381

400

427

449

470

491

511

532

551

571

678

453

615

695

760

818

867

913

955

993

1044

1108

1167

1221

1269

1321

1375

1425

1473

1743

472

641

724

792

852

904

952

994

1035

1088

1155

1216

1271

1323

1376

1432

1485

1534

1815

379

524

596

656

709

755

797

836

871

918

979

1034

1084

1131

1179

1230

1278

1323

1582

654

882

991

1083

1161

1231

1293

1351

1404

1473

1561

1641

1714

1782

1851

1925

1993

2058

2423

504

671

752

818

875

926

971

1013

1051

1101

1165

1223

1276

1324

1374

1426

1475

1521

1782

5

446

615

700

769

830

885

933

978

1020

1074

1145

1209

1266

1321

1377

1436

1492

1544

1843

216

297

336

369

397

422

445

466

485

511

543

573

600

626

651

678

704

728

865

232

317

358

394

425

451

475

498

519

545

581

612

641

668

696

725

752

778

924

468

649

738

812

877

935

987

1035

1080

1137

1213

1281

1344

1401

1461

1525

1584

1640

1961

611

813

911

991

1060

1121

1176

1226

1273

1332

1410

1480

1543

1601

1661

1724

1783

1838

2152

688

914

1023

1113

1190

1258

1320

1376

1428

1495

1581

1658

1730

1796

1863

1933

1999

2061

2411

497

688

782

861

929

990

1046

1097

1144

1205

1285

1357

1423

1485

1549

1616

1679

1738

2078

2

3

498

688

781

859

927

988

1043

1093

1139

1200

1279

1351

1416

1477

1539

1606

1668

1725

2061

420

584

665

733

793

846

894

937

978

1032

1100

1163

1221

1274

1329

1387

1442

1494

1790

486

676

770

849

917

978

1033

1084

1131

1193

1273

1345

1412

1473

1537

1605

1668

1726

2070

530

737

840

926

1000

1067

1127

1183

1234

1302

1388

1467

1540

1607

1677

1750

1819

1884

2258

261

357

405

445

478

509

536

562

585

615

655

691

723

754

785

818

848

877

1043

378

519

589

647

698

742

782

820

854

899

957

1009

1057

1103

1149

1197

1243

1286

1531

416

572

649

712

768

817

861

902

940

990

1053

1111

1164

1214

1264

1317

1368

1415

1685

519

719

818

901

972

1036

1094

1148

1196

1261

1344

1420

1489

1554

1620

1691

1756

1818

2174

550

764

868

956

1032

1100

1162

1218

1270

1339

1427

1507

1581

1649

1720

1795

1865

1931

2309

235

324

368

404

436

464

490

513

535

564

600

633

663

692

721

752

781

808

964

871

1158

1295

1409

1506

1591

1669

1740

1805

1889

1998

2095

2184

2267

2351

2439

2523

2600

3040

356

485

548

600

646

686

722

755

785

826

876

924

966

1005

1047

1090

1129

1168

1383

5

565

786

895

986

1065

1136

1200

1259

1314

1386

1478

1562

1639

1711

1785

1864

1937

2006

2403

459

631

715

785

847

901

950

994

1036

1091

1161

1225

1283

1338

1393

1452

1507

1559

1856

295

406

461

507

547

583

614

644

671

708

754

795

834

869

906

944

981

1015

1212

421

573

646

707

760

806

849

888

923

971

1031

1086

1135

1181

1229

1279

1325

1370

1621

466

633

714

781

840

892

938

981

1020

1071

1137

1198

1252

1303

1356

1411

1462

1510

1787

313

432

491

539

582

619

654

686

714

753

801

846

887

924

964

1004

1043

1080

1289

495

679

770

846

911

970

1023

1070

1115

1174

1249

1318

1381

1439

1499

1563

1622

1678

1998

4.00%

328

453

515

566

610

650

687

719

749

790

841

888

930

970

1012

1054

1095

1133

1353

2

503

681

769

841

903

959

1008

1054

1097

1152

1223

1288

1346

1400

1456

1515

1570

1623

1918

634

882

1003

1106

1195

1274

1346

1412

1474

1554

1657

1752

1837

1918

2001

2089

2170

2248

2693

6.35%

474

651

738

810

874

930

980

1027

1069

1126

1198

1264

1324

1380

1438

1499

1556

1609

1916

2

270

373

423

466

503

535

565

591

616

649

692

730

765

798

832

867

901

931

1112

Over

5

6.50%

593

826

939

1036

1119

1193

1261

1323

1380

1455

1553

1641

1721

1798

1875

1957

2034

2106

2524

4

441

605

687

754

812

865

912

955

995

1048

1115

1176

1232

1285

1338

1394

1447

1497

1783

6.00% Illinois

798

1061

1187

1292

1381

1460

1530

1595

1655

1734

1832

1922

2005

2080

2157

2239

2315

2387

2791

4

2

6.00% Georgia

1

747

994

1112

1210

1294

1368

1434

1495

1551

1624

1717

1802

1879

1950

2022

2099

2170

2237

2617

1

2.90% Connecticut

244

334

378

414

447

475

501

524

546

575

611

645

675

704

732

763

792

819

974

1

433

599

681

751

810

863

911

956

996

1050

1119

1182

1240

1294

1349

1408

1461

1513

1810

Over

5

5.60% Arkansas

467

646

733

806

870

927

979

1026

1069

1127

1200

1267

1328

1385

1444

1507

1565

1620

1934

2

197

271

307

336

363

386

406

426

443

466

496

523

547

571

594

619

642

664

790

4.00% Idaho

605

816

917

1001

1074

1138

1196

1249

1298

1363

1444

1519

1586

1649

1713

1781

1845

1904

2244

4

Family Size

2

6.00% Florida

1,6

570

769

864

943

1013

1073

1128

1178

1225

1285

1362

1433

1496

1556

1617

1681

1741

1797

2117

2

7.25% Colorado

580

792

895

981

1055

1121

1181

1235

1286

1352

1437

1514

1584

1649

1716

1787

1853

1915

2272

4

439

596

673

736

792

841

885

925

963

1012

1074

1131

1183

1231

1281

1332

1381

1427

1689

1

4.00% Arizona

483

638

712

772

825

870

911

949

983

1029

1086

1137

1184

1228

1273

1319

1363

1405

1635

3

519

709

801

877

944

1003

1057

1106

1151

1211

1286

1355

1418

1477

1537

1600

1659

1715

2034

District of Columbia

363

493

557

609

655

695

731

765

796

837

889

935

978

1019

1059

1103

1143

1181

1398

5

2

California

412

564

637

698

752

798

841

879

915

963

1023

1079

1128

1175

1223

1274

1320

1365

1619

4

Family Size

Over

5

350

483

548

603

651

694

731

767

799

842

897

947

992

1035

1079

1124

1168

1209

1442

6.25%

532

722

813

891

957

1015

1067

1116

1161

1220

1294

1363

1425

1482

1542

1604

1661

1716

2030

576

780

878

961

1033

1096

1153

1204

1253

1316

1396

1470

1537

1599

1662

1730

1792

1851

2188

13

Income

At

least

But

less

than

Income

$0

$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

$0

$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

$0

$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

$0

$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

14

$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

Family Size

1

2

3

475

655

743

817

880

937

989

1037

1081

1137

1212

1279

1340

1397

1455

1518

1576

1631

1945

520

716

812

894

964

1026

1082

1133

1181

1244

1324

1398

1465

1527

1591

1659

1723

1782

2126

Indiana

408

564

640

704

759

807

852

893

930

980

1044

1102

1155

1204

1255

1308

1359

1406

1677

443

613

698

768

829

884

932

978

1020

1074

1146

1211

1268

1324

1380

1440

1496

1549

1852

350

481

545

599

646

687

724

759

790

832

885

933

977

1019

1061

1106

1148

1187

1414

479

664

755

831

898

957

1009

1058

1104

1164

1240

1310

1374

1434

1495

1560

1621

1678

2007

414

582

665

735

796

851

900

945

988

1044

1115

1181

1241

1297

1355

1416

1473

1527

1840

507

703

799

879

951

1013

1069

1121

1169

1232

1313

1387

1455

1518

1583

1652

1716

1777

2126

413

567

642

704

759

806

850

891

927

976

1038

1095

1147

1194

1244

1297

1346

1391

1655

471

662

757

837

907

969

1025

1077

1125

1189

1270

1346

1414

1478

1544

1614

1679

1741

2098

2

3

625

860

976

1072

1157

1231

1298

1360

1418

1493

1589

1677

1757

1832

1909

1991

2067

2138

2549

401

551

626

687

740

787

830

869

906

954

1015

1070

1121

1169

1218

1269

1317

1363

1623

464

638

723

794

856

910

960

1005

1047

1102

1173

1237

1296

1351

1407

1466

1521

1574

1874

507

696

789

866

933

993

1047

1096

1142

1201

1279

1349

1413

1473

1534

1599

1658

1715

2041

530

734

836

920

993

1059

1118

1172

1223

1289

1374

1451

1522

1588

1655

1727

1795

1858

2223

563

779

887

976

1054

1123

1186

1244

1297

1367

1457

1540

1615

1685

1757

1833

1904

1972

2359

313

434

493

543

587

625

661

693

722

762

812

858

900

939

980

1022

1062

1100

1317

469

643

727

798

860

914

964

1008

1051

1106

1176

1240

1298

1353

1409

1467

1522

1575

1873

318

432

486

532

572

607

639

668

695

730

775

816

853

888

923

961

995

1028

1216

356

494

563

620

670

714

754

791

825

871

928

980

1028

1074

1119

1168

1214

1257

1505

386

535

609

671

726

774

817

857

893

943

1005

1062

1114

1163

1213

1265

1315

1361

1631

362

491

552

605

650

690

726

759

789

829

879

926

969

1007

1048

1091

1130

1168

1380

520

730

836

923

1000

1069

1131

1189

1242

1313

1403

1486

1561

1632

1705

1782

1854

1923

2319

611

819

918

1000

1071

1134

1191

1243

1290

1353

1432

1504

1570

1630

1693

1759

1820

1877

2205

741

991

1111

1210

1295

1371

1438

1500

1558

1632

1727

1815

1893

1966

2040

2119

2193

2262

2653

539

741

840

922

993

1056

1114

1167

1215

1279

1361

1435

1503

1567

1632

1700

1765

1825

2172

409

567

645

711

768

818

865

907

946

997

1063

1124

1180

1231

1284

1341

1393

1442

1728

412

560

631

691

742

787

829

866

901

947

1004

1057

1106

1151

1196

1245

1290

1332

1575

904

1206

1351

1471

1574

1666

1748

1822

1892

1982

2097

2202

2296

2385

2474

2569

2658

2741

3212

1

2

3

605

831

940

1033

1113

1183

1247

1306

1361

1432

1523

1608

1683

1754

1827

1903

1975

2043

2431

417

572

647

710

765

813

857

898

934

984

1046

1103

1155

1203

1253

1306

1355

1400

1666

493

675

764

838

903

960

1010

1058

1102

1160

1233

1300

1361

1418

1477

1538

1595

1649

1961

544

745

844

925

996

1059

1116

1169

1217

1281

1361

1435

1502

1565

1629

1697

1761

1821

2163

427

592

674

743

803

856

905

948

989

1044

1113

1176

1234

1287

1343

1402

1457

1509

1806

453

629

715

788

852

908

960

1006

1050

1107

1181

1248

1309

1367

1425

1488

1546

1601

1918

305

413

465

509

546

580

609

637

663

696

738

777

812

845

878

914

947

978

1155

457

619

699

765

822

871

917

959

997

1047

1112

1170

1224

1273

1324

1377

1428

1475

1743

342

470

533

586

632

672

709

742

774

816

867

915

959

999

1042

1086

1127

1166

1389

346

468

528

577

619

658

692

723

752

789

837

882

921

958

995

1036

1073

1108

1308

374

506

570

623

669

709

746

780

810

851

903

950

993

1033

1073

1117

1157

1194

1411

1051

1400

1568

1707

1827

1932

2027

2113

2194

2297

2430

2551

2661

2762

2866

2976

3078

3174

3718

263

363

411

452

487

519

547

574

598

630

670

708

741

773

805

840

872

903

1077

586

801

907

994

1070

1138

1199

1255

1307

1375

1461

1542

1614

1681

1750

1823

1891

1955

2322

395

534

601

658

706

749

788

824

856

899

954

1003

1048

1091

1133

1179

1222

1261

1489

427

587

666

731

789

840

886

927

967

1018

1084

1144

1197

1248

1301

1356

1408

1456

1736

307

423

480

528

570

606

640

670

699

736

784

828

867

904

942

982

1020

1055

1259

337

465

528

580

626

666

703

736

768

808

861

909

953

993

1035

1080

1121

1160

1384

453

624

707

777

838

892

940

985

1027

1081

1151

1214

1271

1326

1381

1440

1495

1547

1843

668

914

1034

1133

1221

1297

1367

1430

1489

1567

1666

1756

1837

1914

1993

2076

2153

2226

2644

5.50%

412

558

628

687

737

782

823

859

893

937

995

1047

1094

1137

1183

1230

1275

1316

1554

437

590

665

727

780

828

870

909

945

992

1053

1108

1158

1203

1251

1302

1349

1392

1643

6.00%

474

653

741

814

878

934

986

1033

1075

1133

1206

1273

1333

1390

1448

1510

1567

1622

1933

2

361

498

565

621

670

713

753

788

822

865

922

973

1020

1063

1108

1156

1199

1242

1482

Over

5

6.50%

619

848

960

1052

1132

1204

1268

1327

1382

1454

1546

1630

1706

1777

1850

1928

1999

2067

2455

4

392

540

612

673

726

773

814

853

890

936

996

1052

1102

1149

1196

1247

1295

1340

1596

7.00% Missouri

965

1286

1441

1568

1679

1775

1863

1943

2016

2112

2234

2346

2447

2540

2635

2737

2830

2919

3420

5

4

6.25% Michigan

431

585

659

721

775

823

865

905

941

988

1049

1105

1155

1201

1249

1300

1348

1391

1645

4

2

5.00% Maine

2

833

1111

1245

1356

1451

1536

1611

1680

1744

1827

1934

2030

2117

2199

2282

2370

2452

2529

2964

Over

5

6.00% Kansas

567

778

882

968

1043

1109

1170

1225

1276

1343

1429

1507

1578

1644

1713

1785

1852

1916

2280

4

390

529

597

653

702

744

784

820

852

896

951

1000

1046

1089

1131

1178

1221

1260

1491

6.88% Mississippi

492

691

790

873

945

1010

1069

1124

1174

1241

1325

1405

1476

1543

1611

1684

1752

1817

2191

5

2

6.00% Massachusetts

436

598

677

743

800

851

897

939

978

1030

1095

1155

1210

1260

1312

1367

1419

1467

1745

4

Family Size

1

6.00% Louisiana

1

447

628

717

792

858

917

971

1020

1065

1125

1203

1274

1339

1399

1461

1527

1589

1648

1986

1

7.00% Iowa

584

804

912

1002

1082

1151

1214

1271

1325

1395

1486

1568

1643

1713

1785

1862

1933

2000

2385

4

386

529

599

658

709

754

794

832

866

912

970

1024

1071

1117

1164

1213

1258

1301

1549

Minnesota

366

513

586

648

702

749

793

833

870

919

982

1040

1093

1142

1192

1246

1297

1345

1619

555

764

867

953

1028

1094

1154

1210

1260

1327

1413

1491

1563

1629

1697

1770

1837

1901

2267

4

Maryland

301

413

468

515

555

590

623

652

679

715

761

803

841

877

914

953

988

1023

1219

5

4

Kentucky

388

537

610

672

726

773

817

856

893

940

1002

1059

1110

1159

1208

1260

1309

1355

1620

4

Family Size

Over

5

505

696

789

867

935

995

1049

1099

1146

1206

1284

1355

1420

1480

1542

1608

1669

1726

2058

4.23%

381

525

596

655

707

753

793

832

866

913

972

1027

1075

1121

1169

1219

1265

1310

1563

408

563

639

703

759

807

852

893

930

980

1044

1102

1155

1203

1254

1308

1359

1406

1678

Income

At

least

But

less

than

Income

$0

$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

$0

$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

$0

$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

$0

$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

Family Size

1

2

3

389

544

622

687

742

793

839

880

920

971

1037

1098

1153

1204

1257

1313

1366

1416

1703

422

591

675

745

806

861

911

957

999

1055

1126

1192

1252

1308

1366

1427

1484

1539

1850

Nebraska

339

474

541

598

647

691

730

767

801

846

903

956

1003

1048

1095

1144

1189

1233

1483

413

575

655

721

780

832

878

922

962

1015

1083

1145

1200

1253

1307

1365

1419

1470

1761

330

455

516

567

611

650

686

718

748

788

839

886

928

968

1008

1051

1091

1129

1346

444

617

704

775

838

894

944

990

1034

1090

1163

1229

1290

1347

1405

1466

1524

1578

1892

397

535

602

658

706

747

786

821

853

896

950

998

1043

1085

1127

1172

1214

1252

1477

467

650

740

817

883

940

994

1043

1088

1148

1224

1294

1358

1418

1479

1544

1605

1661

1992

386

531

602

662

714

760

801

839

874

920

980

1034

1084

1129

1176

1227

1274

1317

1570

449

605

681

743

798

846

889

928

965

1013

1073

1128

1179

1226

1274

1324

1371

1416

1668

2

3

499

699

798

880

954

1019

1078

1131

1181

1247

1332

1410

1481

1547

1615

1688

1755

1819

2189

392

536

607

665

716

762

802

839

873

919

977

1030

1078

1122

1169

1217

1262

1305

1550

453

619

701

768

827

878

925

968

1008

1060

1127

1188

1243

1295

1348

1404

1456

1505

1786

494

675

764

837

901

958

1008

1055

1099

1156

1229

1295

1355

1412

1469

1530

1586

1640

1947

486

676

771

849

918

979

1035

1086

1132

1194

1274

1347

1414

1476

1539

1607

1670

1730

2073

513

714

812

896

968

1033

1091

1145

1194

1259

1344

1420

1490

1555

1623

1694

1760

1823

2186

246

339

386

425

458

487

515

539

563

592

631

666

699

729

760

792

823

852

1018

435

599

679

745

804

856

903

945

985

1037

1104

1165

1220

1271

1325

1381

1434

1484

1767

372

513

583

641

692

736

777

814

849

894

953

1005

1054

1099

1146

1194

1240

1284

1532

274

379

431

473

511

544

575

602

628

661

705

744

780

813

848

885

919

952

1136

292

404

460

506

545

581

613

643

670

707

753

795

834

869

906

945

982

1016

1214

420

580

659

724

782

832

878

920

960

1010

1077

1136

1191

1242

1295

1351

1403

1451

1733

452

625

709

780

841

896

945

990

1033

1088

1159

1223

1282

1336

1393

1453

1509

1562

1864

494

665

748

818

876

929

976

1020

1059

1112

1178

1239

1294

1346

1397

1453

1505

1554

1830

370

507

575

631

678

722

761

796

830

872

928

979

1025

1067

1112

1159

1201

1243

1478

525

718

812

891

959

1019

1073

1123

1169

1230

1307

1378

1442

1502

1563

1628

1689

1746

2072

307

423

481

530

572

609

643

674

703

740

789

834

873

911

950

991

1029

1065

1273

423

581

657

721

777

826

870

911

949

998

1061

1119

1172

1221

1271

1324

1374

1421

1689

476

658

747

822

887

944

996

1044

1089

1147

1221

1290

1352

1410

1469

1531

1590

1646

1965

487

668

756

830

893

950

1000

1047

1091

1148

1220

1286

1347

1403

1460

1521

1578

1632

1939

1

2

3

589

804

910

998

1074

1142

1202

1258

1310

1378

1464

1544

1615

1682

1751

1824

1891

1955

2321

402

556

631

694

748

797

842

883

920

969

1032

1090

1143

1191

1242

1296

1346

1392

1664

451

624

708

779

841

896

944

990

1033

1088

1159

1224

1283

1339

1394

1455

1511

1564

1868

318

440

500

549

593

633

667

700

729

769

819

865

907

945

986

1029

1068

1106

1321

334

462

525

577

624

664

701

734

766

807

860

908

952

993

1035

1080

1121

1161

1387

345

465

522

570

611

648

680

711

738

774

821

862

901

936

973

1010

1046

1080

1271

413

555

624

680

729

772

811

847

879

923

977

1028

1072

1115

1158

1203

1245

1286

1512

525

724

823

905

976

1039

1097

1150

1198

1262

1345

1420

1488

1552

1617

1686

1751

1812

2163

318

432

487

534

574

609

642

671

699

734

780

822

859

894

930

968

1003

1037

1229

381

517

584

639

687

729

768

802

835

877

931

981

1026

1067

1110

1156

1198

1238

1465

460

617

694

757

810

859

902

941

978

1026

1087

1142

1192

1238

1287

1336

1383

1428

1679

543

743

841

922

993

1056

1113

1165

1213

1276

1357

1430

1497

1560

1624

1692

1755

1814

2155

351

484

549

604

652

694

732

767

799

842

897

947

991

1034

1078

1123

1166

1206

1439

402

555

629

692

745

794

838

877

914

963

1026

1083

1134

1182

1232

1285

1333

1380

1645

508

702

797

877

947

1008

1064

1115

1163

1226

1305

1378

1445

1507

1571

1639

1702

1762

2104

497

667

748

817

875

927

974

1017

1055

1107

1172

1232

1286

1336

1388

1442

1493

1541

1811

459

624

704

770

828

878

924

966

1005

1056

1121

1180

1234

1285

1335

1390

1441

1489

1761

462

637

723

794

857

912

962

1007

1050

1106

1177

1242

1302

1357

1415

1475

1530

1584

1888

556

768

872

960

1036

1104

1165

1221

1273

1342

1429

1509

1582

1650

1720

1795

1864

1930

2304

4.75%

528

709

795

867

929

984

1034

1080

1121

1175

1245

1308

1365

1419

1474

1530

1584

1635

1921

573

768

862

939

1007

1066

1120

1169

1214

1273

1348

1417

1479

1536

1594

1657

1715

1769

2079

4.50%

488

663

748

819

880

934

983

1028

1068

1123

1192

1255

1312

1365

1420

1478

1531

1582

1871

2

437

601

682

749

808

860

908

951

991

1044

1111

1173

1229

1281

1334

1392

1445

1495

1782

Over

5

6.63%

527

729

829

912

984

1048

1106

1160

1210

1274

1357

1433

1503

1567

1634

1704

1770

1832

2189

1

425

577

651

712

766

812

855

894

929

977

1037

1092

1142

1188

1236

1287

1333

1377

1630

7.00% South Carolina

511

699

791

868

935

994

1047

1096

1142

1200

1277

1347

1410

1469

1528

1592

1651

1708

2029

5

2

5.75% Oklahoma

497

686

779

856

924

984

1038

1088

1134

1195

1273

1344

1409

1469

1530

1596

1657

1715

2047

4

4

483

667

759

835

901

960

1013

1061

1107

1166

1242

1312

1375

1434

1495

1559

1620

1677

2002

4.00% North Carolina

4

460

630

713

782

842

896

943

988

1029

1083

1151

1214

1270

1323

1378

1436

1489

1540

1830

Over

5

6.85% New Jersey

551

755

853

935

1006

1069

1127

1179

1228

1291

1372

1446

1514

1577

1641

1709

1773

1833

2175

1

6.00% Rhode Island

468

631

709

775

831

880

925

967

1004

1054

1117

1175

1227

1276

1325

1378

1427

1474

1736

5

2

5.00% Ohio

406

560

634

697

752

799

843

884

920

969

1031

1089

1140

1188

1238

1291

1340

1386

1651

4

Family Size

5

4.88% New York

1

427

575

647

707

758

803

844

882

916

962

1020

1072

1120

1165

1210

1258

1303

1345

1584

1

5.50% Nevada

469

657

751

829

897

958

1013

1063

1111

1173

1252

1325

1392

1454

1518

1586

1650

1710

2058

1

362

498

565

619

668

712

751

786

820

862

918

969

1016

1058

1103

1150

1193

1235

1472

Pennsylvania

351

474

534

583

626

664

698

729

758

795

843

887

926

963

1000

1041

1078

1112

1311

448

628

716

791

856

914

967

1016

1060

1119

1195

1265

1328

1388

1449

1514

1575

1633

1963

1

North Dakota

284

391

444

488

526

561

591

619

646

679

724

764

800

835

869

907

941

974

1162

5

1

New Mexico

366

509

580

639

691

737

779

817

852

899

959

1015

1064

1111

1159

1210

1257

1302

1561

4

Family Size

Over

5

531

720

812

889

955

1014

1066

1114

1159

1218

1293

1361

1423

1481

1540

1602

1660

1715

2028

6.00%

484

667

757

832

897

955

1006

1054

1099

1157

1232

1300

1362

1420

1480

1543

1602

1657

1975

514

708

803

883

952

1014

1068

1119

1167

1229

1308

1380

1446

1508

1571

1638

1700

1759

2097

15

Income

At

least

But

less

than

Income

$0

$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

$0

$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

16

$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

Family Size

1

2

3

South Dakota

381

519

586

642

691

734

773

808

841

885

939

990

1036

1079

1122

1169

1212

1252

1485

460

626

707

775

833

885

931

974

1014

1065

1132

1192

1247

1299

1352

1407

1458

1507

1786

5

1

515

701

791

866

931

989

1041

1090

1133

1191

1265

1333

1394

1451

1510

1572

1630

1684

1996

Utah

375

508

573

627

673

715

753

786

819

859

912

961

1004

1045

1087

1130

1172

1211

1432

4

Family Size

558

760

857

939

1009

1072

1128

1180

1228

1291

1371

1444

1510

1572

1636

1703

1765

1824

2160

493

668

754

825

886

939

989

1034

1074

1129

1198

1261

1318

1372

1427

1485

1538

1588

1878

531

720

811

888

954

1012

1064

1113

1157

1216

1290

1358

1420

1477

1536

1597

1655

1710

2021

1

2

3

4.20% Tennessee

595

809

913

1000

1075

1142

1201

1257

1308

1375

1459

1538

1609

1674

1742

1813

1879

1942

2299

2

445

603

680

744

799

848

893

933

970

1020

1082

1138

1190

1239

1288

1341

1388

1435

1696

Over

5

647

879

993

1087

1169

1241

1306

1366

1421

1494

1586

1671

1747

1819

1892

1969

2041

2109

2497

537

728

822

898

965

1024

1077

1125

1171

1230

1305

1373

1436

1494

1553

1616

1675

1730

2044

640

866

976

1067

1147

1217

1280

1338

1391

1460

1550

1631

1705

1774

1844

1918

1988

2053

2425

608

824

929

1016

1091

1158

1218

1273

1323

1390

1476

1553

1623

1689

1756

1827

1893

1955

2310

270

373

422

465

502

533

563

590

614

647

690

727

763

795

829

863

897

928

1106

5

2

710

962

1084

1184

1273

1350

1420

1484

1543

1620

1719

1809

1891

1967

2045

2128

2204

2277

2689

4.85% Vermont

563

763

860

940

1010

1072

1128

1179

1226

1288

1367

1438

1504

1564

1627

1692

1754

1812

2141

4

Family Size

766

1036

1168

1277

1371

1454

1529

1599

1662

1746

1852

1949

2037

2119

2203

2292

2374

2453

2896

306

421

478

526

568

604

638

667

696

733

780

824

863

900

937

978

1015

1050

1252

317

436

495

544

587

625

659

690

719

758

806

851

892

930

969

1010

1049

1086

1294

1

2

3

452

624

708

778

839

893

942

987

1029

1084

1155

1219

1277

1331

1387

1447

1502

1555

1854

496

682

775

852

919

978

1032

1082

1127

1187

1264

1334

1398

1458

1519

1584

1645

1702

2030

7.00% Texas

811

1099

1238

1354

1454

1543

1622

1695

1763

1851

1964

2067

2160

2246

2336

2429

2518

2600

3070

1

292

403

457

503

542

577

608

638

664

700

745

786

825

859

896

933

969

1003

1196

Over

5

877

1188

1339

1463

1572

1667

1753

1832

1905

2001

2123

2233

2334

2427

2524

2625

2720

2809

3316

388

535

607

668

721

768

809

849

885

931

992

1047

1098

1145

1193

1244

1292

1336

1595

336

463

525

577

623

662

699

732

763

803

856

903

947

987

1028

1072

1113

1152

1373

241

332

377

414

447

475

502

525

547

577

613

648

678

708

737

769

798

826

985

5

1

6.00% Virginia

325

448

508

558

602

641

675

708

738

777

828

873

915

954

994

1037

1077

1113

1327

4

529

729

828

910

981

1045

1102

1155

1203

1267

1350

1425

1493

1557

1622

1691

1756

1817

2167

6.25%

557

768

871

958

1033

1100

1160

1216

1266

1334

1421

1500

1571

1638

1707

1780

1848

1912

2281

2

276

381

433

475

513

545

575

602

628

661

704

743

779

811

846

883

916

948

1129

301

414

470

516

557

592

625

655

682

719

765

807

846

883

919

959

995

1030

1227

319

440

499

548

591

630

663

696

724

763

812

857

899

936

976

1018

1056

1093

1303

Over

5

596

823

933

1026

1106

1177

1242

1301

1356

1428

1520

1605

1682

1754

1827

1905

1978

2046

2440

4.30%

334

461

523

575

619

659

696

729

760

800

851

899

941

982

1023

1066

1107

1146

1366

356

491

557

611

660

702

740

776

808

851

907

957

1002

1045

1089

1135

1179

1220

1453

Income

At

least

But

less

than

Income

$0

$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

$0

$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

Family Size

1

2

3

Washington

430

594

675

743

802

855

903

947

987

1040

1108

1171

1228

1281

1335

1393

1447

1498

1790

492

680

773

851

919

979

1033

1084

1129

1190

1268

1341

1406

1465

1528

1594

1656

1714

2049

281

391

445

490

529

565

596

626

653

689

734

776

814

850

887

925

962

996

1193

5

1

532

737

838

922

996

1061

1120

1174

1225

1291

1375

1453

1523

1589

1657

1728

1796

1860

2222

Wyoming

247

343

391

431

465

496

524

549

573

604

645

681

715

745

778

812

844

874

1047

4

Family Size

304

421

480

529

572

610

645

676

706

744

793

839

880

918

959

1000

1040

1077

1290

Over

5

1

2

3

6.50% West Virginia

375

532

610

677

735

787

835

878

919

972

1041

1105

1163

1217

1273

1332

1388

1441

1747

435

617

709

786

854

915

970

1021

1068

1130

1211

1285

1352

1416

1481

1550

1615

1677

2033

5

1

475

675

776

860

935

1001

1061

1117

1169

1238

1325

1407

1481

1550

1621

1697

1768

1836

2227

507

720

828

918

997

1068

1132

1192

1248

1320

1415

1501

1580

1654

1731

1812

1888

1960

2377

1

2

3

6.00% Wisconsin

533

758

870

966

1050

1124

1192

1254

1313

1389

1489

1580

1662

1741

1822

1907

1987

2063

2503

570

810

931

1033

1123

1202

1276

1343

1405

1487

1592

1690

1779

1863

1949

2040

2127

2208

2679

328

454

516

568

613

653

690

723

755

795

847

895

938

979

1021

1064

1106

1145

1368

378

523

594

654

706

752

794

832

867

914

974

1029

1079

1125

1173

1224

1271

1316

1573

4

5

1

411

569

647

711

768

818

863

905

943

994

1059

1119

1173

1224

1276

1331

1382

1431

1710

437

604

687

756

816

869

917

962

1002

1056

1125

1189

1246

1300

1355

1414

1469

1520

1816

Over

5

5.00%

565

782

889

978

1056

1125

1187

1245

1298

1368

1458

1541

1615

1685

1757

1833

1903

1970

2356

591

818

930

1024

1105

1177

1243

1303

1359

1432

1526

1612

1690

1763

1838

1918

1993

2063

2466

1

4.00% Note: Residents of Alaska do not have a state sales tax, but should follow the instructions on

the next page to determine their local sales tax amount.

1. Use the Ratio Method to determine your local sales tax deduction. Your state sales tax

335

354

466

494 rate is provided next to the state name.

2. Follow the instructions on the next page to determine your local sales tax deduction.

530

563

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

585

619 6.00% state sales tax rate for a total of 7.25%. Some California localities impose a larger local

632

669 sales tax. Taxpayers who reside in those jurisdictions should use the Ratio Method to determine

674

714 their local sales tax deduction. The denominator of the correct ratio is 7.25%, and the numerator

712

755 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

746

791

to be deducted.

779

826 only5.amount

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

822

871 4.6000% state sales tax rate for a total of 6.85%. Some Nevada localities impose a larger local

876

929 sales tax. Taxpayers who reside in those jurisdictions should use the Ratio Method to determine

927

982 their local sales tax deduction. The denominator of the correct ratio is 6.85%, and the numerator

973 1031 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

1015 1075

1059 1122 purpose of this deduction.

1106 1172

1149 1218

1190 1261

1426 1511

321

446

508

560

605

645

681

715

746

787

839

887

930

972

1014

1058

1100

1138

1365

628

869

988

1088

1174

1251

1320

1384

1443

1521

1621

1712

1796

1874

1953

2038

2116

2192

2619

4

Family Size

Over

5

458

634

720

792

855

911

962

1008

1051

1108

1180

1246

1307

1363

1421

1482

1540

1593

1903

488

675

767

844

911

970

1024

1073

1119

1179

1256

1326

1391

1450

1512

1577

1638

1696

2026

The optional sales tax tables have historically been constructed using data from the Consumer Expenditure Survey (CES), which is administered by the

Bureau of Labor Statistics (BLS). The IRS did not have access to updated data to apply the methodology to create the tables for tax year 2025. To create

these tables for tax year 2025, the IRS used the optional sales tax tables from tax year 2024 and applied two adjustments: 1) adjusted all values in every

table using the rate of growth of total state general sales and gross receipts tax revenues from 2024 to 2025 (adjusted for changes in population) and 2)

adjusted values in the state tables for the state of Louisiana to account for an increase in the tax rate for their state sales tax.

17

Which Optional Local Sales Tax Table Should I Use?

IF you live in the state of…

AND you live in…

Alabama

Any locality that imposes a local sales tax

B

Alaska

Juneau, Kenai, Ketchikan, Kodiak, Sitka, Wasilla, or any locality that imposes a local sales tax

C

Arizona

Chandler, Gilbert, Glendale, Mesa, Peoria, Phoenix, Scottsdale, Tempe, Tucson, Yuma, or any other locality that imposes a local

sales tax

B

Arkansas

Any locality that imposes a local sales tax

B

Colorado

Adams County, Boulder County, Centennial, Colorado Springs, Denver City, El Paso County, Larimer County, Pueblo City, Pueblo

County, or any other locality that imposes a local sales tax

A

Arapahoe County, Arvada, Aurora, Boulder, Fort Collins, Greeley, Jefferson County, Lakewood, Longmont, Thornton, or Westminster

B

Georgia

THEN use Local Table…

Dekalb County (excluding Atlanta)

A

Any other locality that imposes a local sales tax

B

Illinois

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

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

A

Aurora, Elgin, Joliet, Waukegan

B

Kansas

Any locality that imposes a local sales tax

B

Any other locality that imposes a local sales tax

A

Louisiana

Mississippi

Missouri

East Baton Rouge Parish

B

Ascension Parish, Bossier Parish, Caddo Parish, Calcasieu Parish, Iberia Parish, Jefferson Parish, Lafayette Parish, Lafourche

Parish, Livingston Parish, Orleans Parish, Ouachita Parish, Rapides Parish, St. Bernard Parish, St. Landry Parish, St. Tammany

Parish, Tangipahoa Parish, or Terrebonne Parish

C

City of Tupelo only

A

City of Jackson only

C

Any locality that imposes a local sales tax

B

Counties: Chautauqua, Chenango, Columbia, Delaware, Dutchess, Greene, Hamilton, Tioga

Cities: New York or Norwich (Chenango County)

A

B

New York

Counties: Albany, Allegany, Broome, Cattaraugus, Cayuga, Chemung, Clinton, Cortland, Erie, Essex, Franklin, Fulton, Genesee,

Herkimer, Jefferson, Lewis, Livingston, Madison, Monroe, Montgomery, Nassau, Niagara, Oneida, Onondaga, Ontario, Orange,

Orleans, Oswego, Otsego, Putnam, Rensselaer, Rockland, St. Lawrence, Saratoga, Schenectady, Schoharie, Schuyler, Seneca,

Steuben, Suffolk, Sullivan, Tompkins, Ulster, Warren, Washington, Wayne, Westchester, Wyoming, or Yates

Cities: Auburn, Glens Falls, Gloversville, Ithaca, Johnstown, Mount Vernon, New Rochelle, Ogdensburg, Olean, Oneida (Madison

County), Oswego, Rome, Salamanca, Saratoga Springs, Utica, White Plains, or Yonkers

Any other locality that imposes a local sales tax

D*

North Carolina

Any locality that imposes a local sales tax

B

Allendale County, Bamberg County, Barnwell County, Calhoun County, Charleston County, Cherokee County, Chester County,

Chesterfield County, Colleton County, Darlington County, Dillon County, Edgefield County, Florence County, Jasper County, Kershaw

County, Lancaster County, Laurens County, Lee County, Marion County, Marlboro County, McCormick County, Saluda County, or

Williamsburg County

A

South Carolina

Abbeville County, Aiken County, Anderson County, Berkeley County, Clarendon County, Dorchester County, Fairfield County,

Greenwood County, Hampton County, Horry County, Lexington County, Myrtle Beach, Newberry County, Orangeburg County,

Pickens County, Richland County, Spartanburg County, Union County, York County, or any other locality that imposes a local sales

tax

B

Sumter County

C

Tennessee

Any locality that imposes a local sales tax

B

Utah

Any locality that imposes a local sales tax

B

Virginia

Any locality that imposes a local sales tax

A

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

The optional sales tax tables have historically been constructed using data from the Consumer Expenditure Survey (CES), which is administered by the Bureau of Labor Statistics (BLS). The IRS did

not have access to updated data to apply the methodology to create the tables for tax year 2025. To create these tables for tax year 2025, the IRS used the optional sales tax tables from tax year 2024

and applied two adjustments: 1) adjusted all values in every table using the rate of growth of total state general sales and gross receipts tax revenues from 2024 to 2025 (adjusted for changes in

population) and 2) adjusted values in the state tables for the state of Louisiana to account for an increase in the tax rate for their state sales tax.

2025 Optional Local Sales Tax Tables

(Based on a local sales tax rate of 1%)

Family Size

Income

At least

$0

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

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

or more

1

2

56

77

87

95

103

109

115

120

125

132

140

148

155

161

169

176

182

188

216

65

88

101

110

119

126

133

139

145

152

162

171

179

187

194

202

210

217

250

3

4

Local Table A

70

75

96 104

110 117

120 128

129 138

137 146

145 154

151 161

158 169

167 178

177 189

187 199

195 208

203 216

212 225

220 235

229 244

237 252

272 290

Family Size

5

Over

5

1

2

79

109

123

134

145

154

162

170

177

187

198

209

218

227

237

247

256

265

305

84

116

131

144

154

165

174

182

189

199

211

223

234

244

253

264

274

283

326

69

93

105

115

123

130

136

142

148

155

165

174

181

188

195

203

210

217

248

82

112

125

136

146

154

162

170

177

186

196

206

215

223

233

242

250

258

295

3

4

Local Table B

92

100

124

134

139

150

151

164

162

176

173

186

181

195

189

204

196

212

206

222

218

236

230

248

240

258

249

268

258

278

268

289

278

300

286

309

327

352

Family Size

5

Over

5

1

2

106

142

159

174

187

197

207

216

224

236

250

263

274

284

296

308

318

328

374

115

154

174

189

202

214

224

235

244

256

270

284

297

309

320

333

344

355

405

88

119

133

144

154

164

172

179

186

195

206

216

225

234

243

252

261

269

306

107

142

159

174

186

196

206

214

223

234

248

260

271

281

291

303

313

323

368

3

4

Local Table C

119

129

159

173

179

193

194

210

207

224

219

238

231

249

240

260

249

270

261

283

276

299

289

314

303

327

314

339

326

352

338

366

349

379

361

390

409

444

Family Size

5

Over

5

1

2

138

184

206

223

240

253

265

276

287

301

318

334

348

362

375

389

402

415

471

150

200

223

243

260

275

288

301

312

327

345

363

378

393

407

422

437

451

512

62

85

96

107

115

122

129

135

141

148

157

167

175

183

190

198

206

213

255

69

94

108

119

128

136

144

150

157

166

177

186

195

203

212

221

230

238

284

3

4

Local Table D

73

77

102 106

115 121

127 133

136 143

145 152

153 160

160 169

168 176

177 185

188 197

199 208

208 218

217 227

226 238