Instructions for Schedule A (2024)

2024

Instructions for Schedule A

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

Standard mileage rates. The standard mileage rate allowed

for operating expenses for a car when you use it for medical

reasons is 21 cents a mile. The rate for use of your vehicle to do

volunteer work for certain charitable organizations remains at 14

cents a mile.

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 2024, see Pub. 504 to figure the portion of

joint expenses that you can claim as itemized deductions.

Don't include on Schedule A items deducted elsewhere,

such as on Form 1040, Form 1040-SR, or Schedule C,

CAUTION 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 11.

If you received a distribution from a health savings

account or a medical savings account in 2024, see Pub.

CAUTION 969 to figure your deduction.

!

Deceased taxpayer. Certain medical expenses paid out of a

deceased taxpayer's estate can be claimed on the deceased

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

More information. Pub. 502 discusses the types of expenses

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

capital expenses and special care expenses for disabled

persons.

Dec 16, 2024

Examples of Medical and Dental Payments You

Can Include in Calculating Your Total Medical

Expenses

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

medical expenses, you can include what you paid for:

• Insurance premiums for medical and dental care, including

premiums for qualified long-term care insurance contracts as

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

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

self-employed health insurance deduction you claimed on

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

premiums paid by making a pre-tax reduction to your employee

compensation because these amounts are already being

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

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

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

with a tax-free distribution from your retirement plan.

• Prescription medicines or insulin.

• Acupuncturists, chiropractors, dentists, eye doctors, medical

doctors, occupational therapists, osteopathic doctors, physical

therapists, podiatrists, psychiatrists, psychoanalysts (medical

care only), and psychologists.

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

insulin treatments your doctor ordered.

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

blood sugar test kit.

• Nursing help (including your share of the employment taxes

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

you can deduct only the cost of the nursing help.

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

lab fees.

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

• The supplemental part of Medicare insurance (Medicare Part

B).

• The premiums you pay for Medicare Part D insurance.

• A program to stop smoking and for prescription medicines to

alleviate nicotine withdrawal.

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

(including obesity) diagnosed by a doctor.

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

• Medical aids such as eyeglasses, contact lenses, hearing

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

the cost of maintaining them.

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

or radial keratotomy.

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

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

medical care facility related to a hospital, provided there was no

significant element of personal pleasure, recreation, or vacation

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

who meets the requirements in Pub. 502 under Lodging.

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

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

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

can include 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.

Instructions for Schedule A (Form 1040) (2024) Catalog Number 53061X

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

• 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 2024, 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

2024, age . . .

40 or under

$ 470

41–50

$ 880

51–60

$ 1,760

61–70

$ 4,710

71 or older

$ 5,880

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.

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 2024 for anyone

2

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 $5,050 or more of gross

income or filed a joint return.

• Any person you could have claimed as a dependent except

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

dependent on someone else's 2024 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 $5,050 in 2024. You can include on line 1 any medical

and dental expenses you paid in 2024 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 2024 for medical or dental

expenses you paid in 2024, reduce your 2024 expenses by this

amount. If you received a reimbursement in 2024 for prior year

medical or dental expenses, don't reduce your 2024 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

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

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

5a, 5b, and 5c.

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

charitable contribution in exchange for a state or local tax credit

and your charitable contribution deduction must be reduced as a

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

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

disallowed charitable contribution as a payment of state and

local taxes.

The safe harbor applies if you meet the following conditions.

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 Treas. Reg. 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

2024. 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 2024 for a prior year,

such as taxes paid with your 2023 state or local income tax

return. Don't include penalties or interest.

• State and local estimated tax payments made during 2024,

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

credited to your 2024 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 2024; or

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

you actually received in 2024. 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 2024

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 2024 for amounts paid in

2024, reduce your actual 2024 state and local general sales

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

general sales taxes in 2024 for prior year purchases, don't

reduce your 2024 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 2024

Optional State Sales Tax Table and the 2024 Optional Local

Sales Tax Tables at the end of these instructions to figure your

state and local general sales tax deduction. You may also be

able to add the state and local general sales taxes paid on

certain specified items.

To figure your state and local general sales tax deduction

using the tables, complete the State and Local General Sales

Tax Deduction Worksheet or use the Sales Tax Deduction

Calculator at IRS.gov/SalesTax.

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 2024, or

Had any nontaxable income in 2024.

1. Enter your state general sales taxes from the 2024 Optional State Sales Tax Table

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

Next. If, for all of 2024, 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 2024?

No. Enter -0-.

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

2.

Yes. Enter your base local general sales taxes from the 2024 Optional Local

Sales Tax Tables.

3. Did your locality impose a local general sales tax in 2024? 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 2024, 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

2024, 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.

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.

!

4

Instructions for the State and Local General Sales

Tax Deduction Worksheet

Line 1. If you lived in the same state for all of 2024, enter the

applicable amount, based on your 2024 income and family size,

from the 2024 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 2024 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 2024 income is the amount shown on your

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

as the following.

• Tax-exempt interest.

• Veterans' benefits.

• Nontaxable combat pay.

• Workers' compensation.

• Nontaxable part of social security and railroad retirement

benefits.

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

Don't include rollovers.

• Public assistance payments.

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

more than one state during 2024, 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 2024 and the denominator of which is the total number of

days in the year (366).

3. If you also lived in a locality during 2024 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, 2024 (244 days), and in State B from September 1

through December 31, 2024 (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 244/366 =

$400 x 122/366 =

$333

133

=

$466

If none of the localities in which you lived during 2024

imposed a local general sales tax, enter $466 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

$133 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 2024, enter the applicable amount, based on

your 2024 income and family size, from the 2024 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 2024 income. See the instructions for line 1 of the

worksheet to figure your 2024 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 2024, 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 2024 and the denominator is the total number of

days in the year (366). 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, 2024 (244 days), and in Locality 2 from September 1

through December 31, 2024 (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 244/366 =

$150 x 122/366 =

$ 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

2024? If you checked the “Yes” box and your local general sales

tax rate changed during 2024, 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 2024 and the denominator is the total

number of days in the year (366). 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, 2024 (274 days). The

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

December 31, 2024 (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 274/366 =

0.749

1.75 x 92/366 =

=

0.440

1.189

What if you lived in more than one locality in the same

state during 2024? Complete a separate worksheet for lines 2

5

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

one locality in the same state during 2024 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 2024 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 2024 and the

denominator is the total number of days in the year (366).

Example. You lived in Locality 1 from January 1 through

August 31, 2024 (244 days), and in Locality 2 from September 1

through December 31, 2024 (122 days). The local general sales

tax rate for Locality 1 is 1%. The rate for Locality 2 is 1.75%. You

would enter “0.667” on line 3 for the Locality 1 worksheet and

“0.583” for the Locality 2 worksheet, figured as follows.

Locality 1:

Locality 2:

1.00 x 244/366 =

1.75 x 122/366 =

0.667

0.583

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

during 2024, 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 2024. If you checked the “Yes” box on line 6 of any of

those worksheets, multiply line 5 of that worksheet by the

amount that you entered on line 1 for that state on the first

worksheet.

Line 7. Enter on line 7 any state and local general sales taxes

paid on the following specified items. If you are completing more

than one worksheet, include the total for line 7 on only one of the

worksheets.

1. A motor vehicle (including a car, motorcycle, motor home,

recreational vehicle, sport utility vehicle, truck, van, and off-road

vehicle). Also include any state and local general sales taxes

paid for a leased motor vehicle. If the state sales tax rate on

these items is higher than the general sales tax rate, only include

the amount of tax you would have paid at the general sales tax

rate.

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

the general sales tax rate.

3. A home (including a mobile home or prefabricated home)

or substantial addition to or major renovation of a home, but only

if the tax rate was the same as the general sales tax rate and any

of the following applies.

a. Your state or locality imposes a general sales tax directly

on the sale of a home or on the cost of a substantial addition or

major renovation.

b. You purchased the materials to build a home or

substantial addition or to perform a major renovation and paid

the sales tax directly.

c. Under your state law, your contractor is considered your

agent in the construction of the home or substantial addition or

the performance of a major renovation. The contract must state

that the contractor is authorized to act in your name and must

follow your directions on construction decisions. In this case, you

will be considered to have purchased any items subject to a

sales tax and to have paid the sales tax directly.

Don't include sales taxes paid on items used in your trade or

business. If you received a refund of state or local general sales

taxes in 2024, see Refund of general sales taxes, earlier.

6

Line 5b

State and Local Real Estate Taxes

If you are a homeowner who received assistance under

TIP a State Housing Finance Agency Hardest Hit Fund

program or an Emergency Homeowners' Loan program,

see Pub. 530 for the amount you can include on line 5b.

Enter on line 5b the state and local taxes you paid on real

estate you own that wasn't used for business, but only if the

taxes are assessed uniformly at a like rate on all real property

throughout the community, and the proceeds are used for

general community or governmental purposes. Pub. 530

explains the deductions homeowners can take.

Don't include the following amounts on line 5b.

• Foreign taxes you paid on real estate.

• Itemized charges for services to specific property or persons

(for example, a $20 monthly charge per house for trash

collection, a $5 charge for every 1,000 gallons of water

consumed, or a flat charge for mowing a lawn that had grown

higher than permitted under a local ordinance).

• Charges for improvements that tend to increase the value of

your property (for example, an assessment to build a new

sidewalk). The cost of a property improvement is added to the

basis of the property. However, a charge is deductible if it is used

only to maintain an existing public facility in service (for example,

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

in that charge).

If your mortgage payments include your real estate taxes, you

can include only the amount the mortgage company actually

paid to the taxing authority in 2024.

If you sold your home in 2024, any real estate tax charged to

the buyer should be shown on your settlement statement and in

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

considered a refund of real estate taxes. See Refunds and

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

shown on your settlement statement.

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

nondeductible itemized charges, such as those listed

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 2024 and assessed prior to 2025 can be deducted for 2024.

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

2024 of real estate taxes you paid in 2024, reduce your

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

a refund or rebate in 2024 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

Enter on line 5c the state and local personal property taxes you

paid, but only if the taxes were based on value alone and were

imposed on a yearly basis.

Example. You paid a yearly fee for the registration of your

car. Part of the fee was based on the car's value and part was

based on its weight. You can deduct only the part of the fee that

was based on the car's value.

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.

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

in 2024 and assessed prior to 2025 can be deducted for 2024.

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.

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.

Line 6

Other Taxes

Enter only one total on line 6, but list the type and amount of

each tax included. Include on this line income taxes you paid to a

foreign country and generation-skipping tax (GST) imposed on

certain income distributions.

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

TIP of a deduction. See the instructions for Schedule 3

(Form 1040), line 1, for details.

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

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

local tax line.

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

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

Interest You Paid

The rules for deducting interest vary, depending on whether the

loan proceeds are used for business, personal, or investment

activities. See 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.

In general, if you paid interest in 2024 that applies to any

period after 2024, you can deduct only amounts that apply for

2024.

Use Schedule A to deduct qualified home mortgage interest

and investment interest.

Line 8

Home Mortgage Interest

If you are a homeowner who received assistance under

TIP a State Housing Finance Agency Hardest Hit Fund

program or an Emergency Homeowners' Loan program,

see Pub. 530 for the amount you can deduct on line 8a or 8b.

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

home or second home, regardless of how the loan is labeled. It

includes first and second mortgages, home equity loans, and

refinanced mortgages.

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

mortgages in 2024 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 2024 with an outstanding balance and you didn't use all of the

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

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

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

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

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

on or before October 13, 1987.

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

box on line 8.

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

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

you can only deduct home mortgage interest on up to

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

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

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

loans taken out on or before October 13, 1987.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

936 for more information about this exception.

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

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

you are married filing separately).

7

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.

!

8

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

2023.

!

Alaska Permanent Fund dividends, including those

reported on Form 8814, aren't investment income.

CAUTION

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 2024

for Native Alaskan subsistence bowhead whale hunting

activities. See Pub. 526 for details.

To verify an organization's charitable status, you can:

• Check with the organization to which you made the donation.

The organization should be able to provide you with verification

of its charitable status.

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

organization is eligible to receive tax-deductible contributions

(Publication 78 data).

Examples of Qualified Charitable Organizations

The following list gives some examples of qualified

organizations. See Pub. 526 for more examples.

• Churches, mosques, synagogues, temples, and other

religious organizations.

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

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

United Way.

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

under Gifts to Charity, earlier.

• Veterans' and certain cultural groups.

• Nonprofit hospitals and medical research organizations.

• Most nonprofit educational organizations, such as colleges,

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

enrollment fees.

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

public purposes.

Amounts You Can Deduct

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

expenses you paid to do volunteer work for the kinds of

organizations described earlier. If you drove to and from the

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

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

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

repaid to you.

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

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

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

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

membership benefits provided in return for an annual payment of

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

details, see Pub. 526.

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

a fund-raising dinner and the value of the dinner was $40. You

can deduct only $30.

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

only if you have a contemporaneous written acknowledgment

from the charitable organization showing the information in (1)

and (2) next.

1. The amount of any money contributed and a description

(but not value) of any property donated.

2. Whether the organization did or didn’t give you any goods

or services in return for your contribution. If you did receive any

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

be included. If you received only intangible religious benefits

(such as admission to a religious ceremony), the organization

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

benefit.

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

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

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

separate gift. If you made donations through payroll deductions,

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

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

payroll deduction.

To be contemporaneous, you must get the written

acknowledgment from the charitable organization by the date

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

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

contemporaneous written acknowledgment to your return.

Instead, keep it for your records.

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

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

1. Your cash contributions or contributions of ordinary

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

1040 or 1040-SR, line 11.

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

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

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.

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

education credit (see Form 8863).

Line 11

Gifts by Cash or Check

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

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

deducting gifts applies to you. For more information about the

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

9

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.

10

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

or written statement from the organization you gave the property

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

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

description of the property. For each gift of property, you should

also keep reliable written records that include:

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

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

the appraisal.

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

any ordinary income or capital gain that would have resulted if

the property had been sold at its fair market value.

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

deduction for gifts of capital gain property.

• Any conditions attached to the gift.

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

contemporaneous written acknowledgment from the charity. See

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

doesn't satisfy the contemporaneous written acknowledgment

requirement, and a contemporaneous written acknowledgment

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

you gave property.

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

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

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 2020 or 2021 are subject to a 60%

limitation if you deduct those amounts in 2024. 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 11.

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

information.

Other Itemized Deductions

Line 16

Increased Standard Deduction Reporting

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

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

increased standard deduction using Schedule A by doing the

following.

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 12.

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

For more information on how to determine your increased

standard deduction, see Pub. 976.

Net Qualified Disaster Loss Reporting

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

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

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

Disaster Loss" and include with your other miscellaneous

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

!

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

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 non-winning bingo, lottery, and raffle tickets), but

only to the extent of gambling winnings reported on Schedule 1

(Form 1040), line 8b.

• Casualty and theft losses of income-producing property from

Form 4684, lines 32 and 38b, or Form 4797, line 18a.

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

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

deduction allowed for a bond premium carryforward or a

deduction for amortizable bond premium on bonds acquired

before October 23, 1986).

• An ordinary loss attributable to a contingent payment debt

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

a Treasury Inflation-Protected Security).

• Deduction for repayment of amounts under a claim of right if

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

• Certain unrecovered investment in a pension.

• Impairment-related work expenses of a disabled person.

Total Itemized Deductions

Line 18

If you elect to itemize for state tax or other purposes even though

your itemized deductions are less than your standard deduction,

check the box on line 18.

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

11

2024 Optional State Sales Tax Tables

Income

At

least

But

less

than

$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

365

483

539

585

625

660

691

720

746

781

825

864

900

934

968

1004

1037

1069

1246

410

542

604

656

700

739

775

807

836

875

924

968

1008

1045

1083

1124

1161

1196

1394

Alabama

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

12

$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

301

399

446

484

517

546

572

596

618

647

684

717

747

775

803

833

861

888

1036

469

640

723

793

853

907

955

999

1040

1093

1162

1224

1281

1334

1388

1446

1499

1550

1838

392

533

602

659

708

752

792

828

861

905

961

1012

1058

1102

1146

1193

1236

1277

1512

415

564

637

697

749

795

837

875

911

957

1016

1070

1119

1165

1212

1261

1307

1350

1598

468

631

710

776

832

883

928

969

1007

1057

1121

1179

1232

1281

1331

1384

1434

1480

1745

520

701

789

862

925

980

1030

1076

1118

1174

1244

1309

1367

1421

1477

1536

1590

1642

1935

Hawaii

391

529

595

650

698

740

778

813

845

887

941

990

1034

1076

1118

1163

1205

1244

1468

446

588

656

712

761

803

841

876

908

949

1002

1050

1094

1134

1175

1219

1259

1297

1511

544

742

839

920

990

1051

1107

1158

1206

1268

1347

1420

1485

1547

1610

1676

1738

1797

2131

3

519

685

764

829

885

934

978

1018

1055

1103

1164

1220

1270

1317

1364

1415

1461

1505

1752

330

456

517

569

614

654

690

723

754

794

846

893

936

976

1018

1061

1102

1141

1362

380

524

596

655

707

753

794

832

868

914

974

1028

1078

1124

1172

1222

1269

1314

1568

413

570

648

713

769

819

864

906

944

995

1060

1119

1173

1224

1276

1330

1382

1430

1707

610

832

940

1030

1109

1178

1240

1298

1351

1420

1509

1590

1664

1733

1803

1878

1947

2012

2386

167

229

259

285

307

326

344

360

375

394

420

442

463

483

503

524

543

562

668

446

606

684

748

805

854

899

940

978

1028

1091

1149

1202

1250

1301

1354

1403

1450

1716

465

631

713

780

839

890

937

979

1019

1071

1137

1197

1252

1303

1355

1410

1462

1510

1787

373

516

587

646

698

743

785

823

858

904

964

1018

1067

1114

1161

1211

1258

1303

1558

644

868

976

1066

1143

1212

1273

1330

1382

1450

1537

1616

1688

1755

1823

1895

1962

2026

2386

496

661

740

805

862

912

956

997

1035

1084

1147

1204

1256

1304

1353

1404

1452

1498

1755

5

439

606

689

757

817

871

919

963

1004

1058

1127

1190

1247

1301

1356

1414

1469

1520

1815

213

292

331

363

391

416

438

459

478

503

535

564

591

616

641

668

693

717

852

228

312

353

388

418

444

468

490

511

537

572

603

631

658

685

714

740

766

910

461

639

727

800

864

921

972

1019

1063

1120

1194

1261

1323

1380

1439

1502

1560

1615

1931

602

801

897

976

1044

1104

1158

1207

1253

1312

1388

1457

1519

1576

1636

1698

1756

1810

2119

677

900

1007

1096

1172

1239

1300

1355

1406

1472

1557

1633

1703

1768

1834

1903

1968

2029

2374

489

677

770

848

915

975

1030

1080

1126

1187

1265

1336

1401

1462

1525

1591

1653

1711

2046

2

3

490

677

769

846

913

973

1027

1076

1122

1182

1259

1330

1394

1454

1515

1581

1642

1699

2029

414

575

655

722

781

833

880

923

963

1016

1083

1145

1202

1254

1309

1366

1420

1471

1763

479

666

758

836

903

963

1017

1067

1114

1175

1253

1324

1390

1450

1513

1580

1642

1700

2038

522

726

827

912

985

1051

1110

1165

1215

1282

1367

1445

1516

1582

1651

1723

1791

1855

2223

257

352

399

438

471

501

528

553

576

606

645

680

712

742

773

805

835

864

1027

372

511

580

637

687

731

770

807

841

885

942

994

1041

1086

1131

1179

1224

1266

1508

410

563

639

701

756

804

848

888

926

975

1037

1094

1146

1195

1245

1297

1347

1393

1659

511

708

805

887

957

1020

1077

1130

1178

1242

1323

1398

1466

1530

1595

1665

1729

1790

2141

542

752

855

941

1016

1083

1144

1199

1251

1318

1405

1484

1557

1624

1694

1767

1836

1901

2274

231

319

362

398

429

457

482

505

527

555

591

623

653

681

710

740

769

796

949

858

1140

1275

1387

1483

1567

1643

1713

1777

1860

1967

2063

2151

2232

2315

2402

2484

2560

2993

351

478

540

591

636

675

711

743

773

813

863

910

951

990

1031

1073

1112

1150

1362

5

556

774

881

971

1049

1119

1182

1240

1294

1365

1455

1538

1614

1685

1758

1835

1907

1975

2366

452

621

704

773

834

887

935

979

1020

1074

1143

1206

1263

1317

1372

1430

1484

1535

1828

290

400

454

499

539

574

605

634

661

697

742

783

821

856

892

930

966

999

1193

415

564

636

696

748

794

836

874

909

956

1015

1069

1118

1163

1210

1259

1305

1349

1596

459

623

703

769

827

878

924

966

1004

1055

1120

1180

1233

1283

1335

1389

1440

1487

1760

308

425

483

531

573

610

644

675

703

741

789

833

873

910

949

989

1027

1063

1269

487

669

758

833

897

955

1007

1054

1098

1156

1230

1298

1360

1417

1476

1539

1597

1652

1967

4.00%

323

446

507

557

601

640

676

708

738

778

828

874

916

955

996

1038

1078

1116

1332

2

495

671

757

828

889

944

993

1038

1080

1134

1204

1268

1325

1379

1434

1492

1546

1598

1889

624

868

988

1089

1177

1254

1325

1390

1451

1530

1632

1725

1809

1889

1970

2057

2137

2214

2652

6.35%

467

641

727

798

861

916

965

1011

1053

1109

1180

1245

1304

1359

1416

1476

1532

1584

1887

2

266

367

417

459

495

527

556

582

607

639

681

719

753

786

819

854

887

917

1095

Over

5

6.50%

584

813

925

1020

1102

1175

1242

1303

1359

1433

1529

1616

1695

1770

1846

1927

2003

2074

2485

4

434

596

676

742

800

852

898

940

980

1032

1098

1158

1213

1265

1317

1373

1425

1474

1756

6.00% Illinois

786

1045

1169

1272

1360

1438

1507

1571

1630

1707

1804

1893

1974

2048

2124

2205

2280

2350

2748

4

2

6.00% Georgia

1

736

979

1095

1191

1274

1347

1412

1472

1527

1599

1691

1774

1850

1920

1991

2067

2137

2203

2577

1

2.90% Connecticut

240

329

372

408

440

468

493

516

538

566

602

635

665

693

721

751

780

806

959

1

426

590

671

739

798

850

897

941

981

1034

1102

1164

1221

1274

1328

1386

1439

1490

1782

Over

5

5.60% Arkansas

460

636

722

794

857

913

964

1010

1053

1110

1182

1248

1308

1364

1422

1484

1541

1595

1904

2

194

267

302

331

357

380

400

419

436

459

488

515

539

562

585

610

632

654

778

4.00% Idaho

596

803

903

986

1058

1121

1178

1230

1278

1342

1422

1496

1562

1624

1687

1754

1817

1875

2210

4

Family Size

2

6.00% Florida

1,6

561

757

851

929

997

1057

1111

1160

1206

1265

1341

1411

1473

1532

1592

1655

1714

1769

2085

2

7.25% Colorado

571

780

881

966

1039

1104

1163

1216

1266

1331

1415

1491

1560

1624

1690

1760

1825

1886

2237

4

432

587

663

725

780

828

871

911

948

996

1058

1114

1165

1212

1261

1312

1360

1405

1663

1

4.00% Arizona

476

628

701

760

812

857

897

934

968

1013

1069

1120

1166

1209

1253

1299

1342

1383

1610

3

511

698

789

864

930

988

1041

1089

1133

1192

1266

1334

1396

1454

1513

1575

1634

1689

2003

District of Columbia

357

485

548

600

645

684

720

753

784

824

875

921

963

1003

1043

1086

1125

1163

1377

5

2

California

406

555

627

687

740

786

828

866

901

948

1007

1062

1111

1157

1204

1254

1300

1344

1594

4

Family Size

Over

5

345

476

540

594

641

683

720

755

787

829

883

932

977

1019

1062

1107

1150

1190

1420

6.25%

524

711

801

877

942

999

1051

1099

1143

1201

1274

1342

1403

1459

1518

1579

1636

1690

1999

567

768

865

946

1017

1079

1135

1186

1234

1296

1375

1447

1513

1574

1637

1703

1765

1823

2154

Income

At

least

But

less

than

$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

468

645

732

804

867

923

974

1021

1064

1120

1193

1259

1319

1376

1433

1495

1552

1606

1915

512

705

800

880

949

1010

1065

1116

1163

1225

1304

1377

1443

1504

1567

1634

1697

1755

2093

Indiana

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

402

555

630

693

747

795

839

879

916

965

1028

1085

1137

1186

1236

1288

1338

1384

1651

436

604

687

756

816

870

918

963

1004

1058

1128

1192

1249

1304

1359

1418

1473

1525

1824

345

474

537

590

636

676

713

747

778

819

871

919

962

1003

1045

1089

1130

1169

1392

472

654

743

818

884

942

994

1042

1087

1146

1221

1290

1353

1412

1472

1536

1596

1652

1976

408

573

655

724

784

838

886

931

973

1028

1098

1163

1222

1277

1334

1394

1450

1504

1812

499

692

787

866

936

997

1053

1104

1151

1213

1293

1366

1433

1495

1559

1627

1690

1750

2093

407

558

632

693

747

794

837

877

913

961

1022

1078

1129

1176

1225

1277

1325

1370

1630

464

652

745

824

893

954

1009

1060

1108

1171

1251

1325

1392

1455

1520

1589

1653

1714

2066

2

3

615

847

961

1056

1139

1212

1278

1339

1396

1470

1565

1651

1730

1804

1880

1960

2035

2105

2510

395

543

616

676

729

775

817

856

892

939

999

1054

1104

1151

1199

1250

1297

1342

1598

457

628

712

782

843

896

945

990

1031

1085

1155

1218

1276

1330

1385

1444

1498

1550

1845

499

685

777

853

919

978

1031

1079

1124

1183

1259

1328

1391

1450

1510

1574

1633

1689

2010

522

723

823

906

978

1043

1101

1154

1204

1269

1353

1429

1499

1564

1630

1701

1767

1830

2189

554

767

873

961

1038

1106

1168

1225

1277

1346

1435

1516

1590

1659

1730

1805

1875

1942

2323

274

380

432

476

514

548

579

607

633

668

712

752

789

823

859

896

931

964

1154

462

633

716

786

847

900

949

993

1035

1089

1158

1221

1278

1332

1387

1445

1499

1551

1844

313

425

479

524

563

598

629

658

684

719

763

803

840

874

909

946

980

1012

1197

312

433

493

543

587

626

661

693

723

763

813

859

901

941

981

1024

1064

1102

1319

338

469

534

588

636

678

716

751

783

826

881

931

976

1019

1063

1109

1152

1193

1429

356

483

544

596

640

679

715

747

777

816

866

912

954

992

1032

1074

1113

1150

1359

512

719

823

909

985

1053

1114

1171

1223

1293

1381

1463

1537

1607

1679

1755

1826

1894

2283

602

806

904

985

1055

1117

1173

1224

1270

1332

1410

1481

1546

1605

1667

1732

1792

1848

2171

730

976

1094

1191

1275

1350

1416

1477

1534

1607

1701

1787

1864

1936

2009

2087

2159

2227

2612

531

730

827

908

978

1040

1097

1149

1196

1259

1340

1413

1480

1543

1607

1674

1738

1797

2139

358

497

565

623

673

717

758

795

829

874

932

985

1034

1079

1125

1175

1221

1264

1514

406

551

621

680

731

775

816

853

887

932

989

1041

1089

1133

1178

1226

1270

1312

1551

890

1188

1330

1448

1550

1640

1721

1794

1863

1952

2065

2168

2261

2348

2436

2530

2617

2699

3163

1

2

3

596

818

926

1017

1096

1165

1228

1286

1340

1410

1500

1583

1657

1727

1799

1874

1945

2012

2394

411

563

637

699

753

801

844

884

920

969

1030

1086

1137

1185

1234

1286

1334

1379

1640

485

665

752

825

889

945

995

1042

1085

1142

1214

1280

1340

1396

1454

1514

1571

1624

1931

536

734

831

911

981

1043

1099

1151

1198

1261

1340

1413

1479

1541

1604

1671

1734

1793

2130

374

519

591

651

704

750

793

831

867

915

975

1031

1081

1128

1177

1229

1277

1322

1583

397

551

627

691

747

796

841

882

920

970

1035

1094

1147

1198

1249

1304

1355

1403

1681

300

407

458

501

538

571

600

627

653

685

727

765

800

832

865

900

932

963

1137

450

610

688

753

809

858

903

944

982

1031

1095

1152

1205

1253

1304

1356

1406

1452

1716

337

463

525

577

622

662

698

731

762

803

854

901

944

984

1026

1069

1110

1148

1368

341

461

520

568

610

648

681

712

740

777

824

868

907

943

980

1020

1057

1091

1288

368

498

561

613

659

698

735

768

798

838

889

935

978

1017

1057

1100

1139

1176

1389

1035

1379

1544

1681

1799

1902

1996

2081

2160

2262

2393

2512

2620

2720

2822

2930

3031

3125

3661

259

357

405

445

480

511

539

565

589

620

660

697

730

761

793

827

859

889

1060

577

789

893

979

1054

1121

1181

1236

1287

1354

1439

1518

1589

1655

1723

1795

1862

1925

2286

389

526

592

648

695

738

776

811

843

885

939

988

1032

1074

1116

1161

1203

1242

1466

420

578

656

720

777

827

872

913

952

1002

1067

1126

1179

1229

1281

1335

1386

1434

1709

302

417

473

520

561

597

630

660

688

725

772

815

854

890

928

967

1004

1039

1240

332

458

520

571

616

656

692

725

756

796

848

895

938

978

1019

1063

1104

1142

1363

446

614

696

765

825

878

926

970

1011

1064

1133

1195

1252

1306

1360

1418

1472

1523

1815

658

900

1018

1116

1202

1277

1346

1408

1466

1543

1640

1729

1809

1885

1962

2044

2120

2192

2603

5.50%

406

549

618

676

726

770

810

846

879

923

980

1031

1077

1120

1165

1211

1255

1296

1530

430

581

655

716

768

815

857

895

931

977

1037

1091

1140

1185

1232

1282

1328

1371

1618

6.00%

467

643

730

802

865

920

971

1017

1059

1116

1188

1253

1313

1369

1426

1487

1543

1597

1903

2

355

490

556

611

660

702

741

776

809

852

908

958

1004

1047

1091

1138

1181

1223

1459

Over

5

6.50%

610

835

945

1036

1115

1186

1249

1307

1361

1432

1522

1605

1680

1750

1822

1898

1968

2035

2417

4

386

532

603

663

715

761

802

840

876

922

981

1036

1085

1131

1178

1228

1275

1319

1572

7.00% Missouri

950

1266

1419

1544

1653

1748

1834

1913

1985

2080

2200

2310

2409

2501

2595

2695

2787

2874

3368

5

4

6.25% Michigan

424

576

649

710

763

810

852

891

927

973

1033

1088

1137

1183

1230

1280

1327

1370

1620

4

2

4.45% Maine

2

820

1094

1226

1335

1429

1512

1586

1654

1717

1799

1904

1999

2085

2165

2247

2334

2414

2490

2919

Over

5

6.00% Kansas

558

766

868

953

1027

1092

1152

1206

1256

1322

1407

1484

1554

1619

1687

1758

1824

1887

2245

4

384

521

588

643

691

733

772

807

839

882

936

985

1030

1072

1114

1160

1202

1241

1468

6.88% Mississippi

484

680

778

860

931

995

1053

1107

1156

1222

1305

1383

1453

1519

1586

1658

1725

1789

2157

5

2

6.00% Massachusetts

429

589

667

732

788

838

883

925

963

1014

1078

1137

1191

1241

1292

1346

1397

1445

1718

4

Family Size

1

6.00% Louisiana

1

440

618

706

780

845

903

956

1004

1049

1108

1185

1254

1318

1378

1439

1504

1565

1623

1956

1

7.00% Iowa

575

792

898

987

1065

1133

1195

1252

1305

1374

1463

1544

1618

1687

1758

1833

1903

1969

2348

4

380

521

590

648

698

742

782

819

853

898

955

1008

1055

1100

1146

1194

1239

1281

1525

Minnesota

360

505

577

638

691

738

781

820

857

905

967

1024

1076

1124

1174

1227

1277

1324

1594

546

752

854

938

1012

1077

1136

1191

1241

1307

1391

1468

1539

1604

1671

1743

1809

1872

2232

4

Maryland

296

407

461

507

546

581

613

642

669

704

749

791

828

864

900

938

973

1007

1200

5

4

Kentucky

382

529

601

662

715

761

804

843

879

926

987

1043

1093

1141

1189

1241

1289

1334

1595

4

Family Size

Over

5

497

685

777

854

921

980

1033

1082

1128

1188

1264

1334

1398

1457

1518

1583

1643

1700

2026

4.23%

375

517

587

645

696

741

781

819

853

899

957

1011

1059

1104

1151

1200

1246

1290

1539

402

554

629

692

747

795

839

879

916

965

1028

1085

1137

1185

1235

1288

1338

1384

1652

13

Income

At

least

But

less

than

$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

383

536

612

676

731

781

826

867

906

956

1021

1081

1135

1186

1238

1293

1345

1394

1677

416

582

665

734

794

848

897

942

984

1039

1109

1174

1233

1288

1345

1405

1461

1515

1822

Nebraska

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

334

467

533

589

637

680

719

755

789

833

889

941

988

1032

1078

1126

1171

1214

1460

407

566

645

710

768

819

865

908

947

999

1066

1127

1182

1234

1287

1344

1397

1447

1734

325

448

508

558

602

640

675

707

737

776

826

872

914

953

993

1035

1074

1112

1325

437

608

693

763

825

880

930

975

1018

1073

1145

1210

1270

1326

1383

1444

1501

1554

1863

391

527

593

648

695

736

774

808

840

882

935

983

1027

1068

1110

1154

1195

1233

1454

460

640

729

804

869

926

979

1027

1071

1130

1205

1274

1337

1396

1456

1520

1580

1636

1961

380

523

593

652

703

748

789

826

861

906

965

1018

1067

1112

1158

1208

1254

1297

1546

442

596

671

732

786

833

875

914

950

997

1057

1111

1161

1207

1254

1304

1350

1394

1642

2

3

491

688

786

867

939

1003

1061

1114

1163

1228

1312

1388

1458

1523

1590

1662

1728

1791

2155

386

528

598

655

705

750

790

826

860

905

962

1014

1061

1105

1151

1198

1243

1285

1526

446

610

690

756

814

865

911

953

993

1044

1110

1170

1224

1275

1327

1382

1434

1482

1759

486

665

752

824

887

943

993

1039

1082

1138

1210

1275

1334

1390

1446

1507

1562

1615

1917

479

666

759

836

904

964

1019

1069

1115

1176

1254

1326

1392

1453

1515

1582

1644

1703

2041

505

703

800

882

953

1017

1074

1127

1176

1240

1323

1398

1467

1531

1598

1668

1733

1795

2152

242

334

380

418

451

480

507

531

554

583

621

656

688

718

748

780

810

839

1002

428

590

669

734

792

843

889

931

970

1021

1087

1147

1201

1252

1305

1360

1412

1461

1740

366

505

574

631

681

725

765

802

836

880

938

990

1038

1082

1128

1176

1221

1264

1509

270

373

424

466

503

536

566

593

618

651

694

733

768

801

835

871

905

937

1119

288

398

453

498

537

572

604

633

660

696

741

783

821

856

892

931

967

1000

1195

414

571

649

713

770

819

865

906

945

995

1060

1119

1173

1223

1275

1330

1381

1429

1706

445

615

698

768

828

882

931

975

1017

1071

1141

1204

1262

1316

1372

1431

1486

1538

1835

486

655

737

805

863

915

961

1004

1043

1095

1160

1220

1274

1325

1376

1431

1482

1530

1802

364

499

566

621

668

711

749

784

817

859

914

964

1009

1051

1095

1141

1183

1224

1455

517

707

800

877

944

1003

1057

1106

1151

1211

1287

1357

1420

1479

1539

1603

1663

1719

2040

302

417

474

522

563

600

633

664

692

729

777

821

860

897

935

976

1013

1049

1253

417

572

647

710

765

813

857

897

934

983

1045

1102

1154

1202

1252

1304

1353

1399

1663

469

648

736

809

873

930

981

1028

1072

1129

1202

1270

1331

1388

1446

1508

1566

1621

1935

480

658

744

817

879

935

985

1031

1074

1130

1201

1266

1326

1381

1438

1498

1554

1607

1909

1

2

3

580

792

896

983

1058

1124

1184

1239

1290

1357

1442

1520

1590

1656

1724

1796

1862

1925

2285

396

547

621

683

737

785

829

869

906

954

1016

1073

1125

1173

1223

1276

1325

1371

1638

444

614

697

767

828

882

930

975

1017

1071

1141

1205

1263

1318

1373

1433

1488

1540

1839

313

433

492

541

584

623

657

689

718

757

806

852

893

931

971

1013

1052

1089

1301

329

455

517

568

614

654

690

723

754

795

847

894

937

978

1019

1063

1104

1143

1366

340

458

514

561

602

638

670

700

727

762

808

849

887

922

958

995

1030

1063

1252

407

546

614

670

718

760

799

834

866

909

962

1012

1056

1098

1140

1185

1226

1266

1489

517

713

810

891

961

1023

1080

1132

1180

1243

1324

1398

1465

1528

1592

1660

1724

1784

2130

313

425

480

526

565

600

632

661

688

723

768

809

846

880

916

953

988

1021

1210

375

509

575

629

676

718

756

790

822

864

917

966

1010

1051

1093

1138

1180

1219

1443

453

608

683

745

798

846

888

927

963

1010

1070

1124

1174

1219

1267

1316

1362

1406

1653

535

732

828

908

978

1040

1096

1147

1194

1256

1336

1408

1474

1536

1599

1666

1728

1786

2122

346

477

541

595

642

683

721

755

787

829

883

932

976

1018

1061

1106

1148

1188

1417

396

546

619

681

734

782

825

864

900

948

1010

1066

1117

1164

1213

1265

1313

1359

1620

500

691

785

864

932

993

1048

1098

1145

1207

1285

1357

1423

1484

1547

1614

1676

1735

2072

489

657

737

804

862

913

959

1001

1039

1090

1154

1213

1266

1316

1367

1420

1470

1517

1783

452

614

693

758

815

865

910

951

990

1040

1104

1162

1215

1265

1315

1369

1419

1466

1734

455

627

712

782

844

898

947

992

1034

1089

1159

1223

1282

1336

1393

1452

1507

1560

1859

547

756

859

945

1020

1087

1147

1202

1253

1321

1407

1486

1558

1625

1694

1767

1835

1900

2269

4.75%

520

698

783

854

915

969

1018

1063

1104

1157

1226

1288

1344

1397

1451

1507

1560

1610

1892

564

756

849

925

992

1050

1103

1151

1195

1253

1327

1395

1456

1512

1570

1632

1689

1742

2047

4.50%

481

653

737

806

867

920

968

1012

1052

1106

1174

1236

1292

1344

1398

1455

1508

1558

1842

2

430

592

672

738

796

847

894

936

976

1028

1094

1155

1210

1261

1314

1371

1423

1472

1755

Over

5

6.63%

519

718

816

898

969

1032

1089

1142

1191

1254

1336

1411

1480

1543

1609

1678

1743

1804

2155

1

418

568

641

701

754

800

842

880

915

962

1021

1075

1124

1170

1217

1267

1313

1356

1605

7.00% South Carolina

503

688

779

855

921

979

1031

1079

1124

1182

1257

1326

1388

1446

1505

1568

1626

1682

1998

5

2

5.75% Oklahoma

489

675

767

843

910

969

1022

1071

1117

1177

1253

1323

1387

1446

1507

1572

1632

1689

2016

4

4

476

657

747

822

887

945

997

1045

1090

1148

1223

1292

1354

1412

1472

1535

1595

1651

1971

4.00% North Carolina

4

453

620

702

770

829

882

929

973

1013

1066

1133

1195

1251

1303

1357

1414

1466

1516

1802

Over

5

6.85% New Jersey

543

743

840

921

991

1053

1110

1161

1209

1271

1351

1424

1491

1553

1616

1683

1746

1805

2142

1

6.00% Rhode Island

461

621

698

763

818

867

911

952

989

1038

1100

1157

1208

1256

1305

1357

1405

1451

1709

5

2

5.00% Ohio

400

551

624

686

740

787

830

870

906

954

1015

1072

1123

1170

1219

1271

1319

1365

1626

4

Family Size

5

4.88% New York

1

420

566

637

696

746

791

831

868

902

947

1004

1056

1103

1147

1191

1239

1283

1324

1560

1

5.50% Nevada

462

647

739

816

883

943

997

1047

1094

1155

1233

1305

1371

1432

1495

1562

1625

1684

2026

1

356

490

556

610

658

701

739

774

807

849

904

954

1000

1042

1086

1132

1175

1216

1449

Pennsylvania

346

467

526

574

616

654

687

718

746

783

830

873

912

948

985

1025

1061

1095

1291

441

618

705

779

843

900

952

1000

1044

1102

1177

1246

1308

1367

1427

1491

1551

1608

1933

1

North Dakota

280

385

437

481

518

552

582

610

636

669

713

752

788

822

856

893

927

959

1144

5

1

New Mexico

360

501

571

629

680

726

767

804

839

885

944

999

1048

1094

1141

1191

1238

1282

1537

4

Family Size

Over

5

523

709

800

875

940

998

1050

1097

1141

1199

1273

1340

1401

1458

1516

1577

1635

1689

1997

6.00%

477

657

745

819

883

940

991

1038

1082

1139

1213

1280

1341

1398

1457

1519

1577

1632

1945

506

697

791

869

937

998

1052

1102

1149

1210

1288

1359

1424

1485

1547

1613

1674

1732

2065

Income

At

least

But

less

than

$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

South Dakota

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

375

511

577

632

680

723

761

796

828

871

925

975

1020

1062

1105

1151

1193

1233

1462

453

616

696

763

820

871

917

959

998

1049

1115

1174

1228

1279

1331

1385

1436

1484

1759

438

594

670

733

787

835

879

919

955

1004

1065

1121

1172

1220

1268

1320

1367

1413

1670

485

658

742

812

872

925

974

1018

1058

1112

1180

1242

1298

1351

1405

1462

1514

1564

1849

484

670

761

838

905

964

1017

1067

1112

1172

1249

1320

1384

1443

1505

1570

1631

1688

2018

277

385

438

482

521

556

587

616

643

678

723

764

802

837

873

911

947

981

1175

523

709

799

874

939

996

1048

1096

1139

1197

1270

1337

1398

1454

1512

1573

1630

1684

1990

299

415

473

521

563

601

635

666

695

733

781

826

867

904

944

985

1024

1060

1270

1

2

3

4.20% Tennessee

586

797

899

985

1059

1124

1183

1238

1288

1354

1437

1514

1584

1648

1715

1785

1850

1912

2264

637

866

978

1070

1151

1222

1286

1345

1399

1471

1562

1645

1720

1791

1863

1939

2010

2077

2459

529

717

809

884

950

1008

1060

1108

1153

1211

1285

1352

1414

1471

1529

1591

1649

1703

2013

630

853

961

1051

1129

1198

1260

1317

1370

1438

1526

1606

1679

1747

1816

1889

1958

2022

2388

554

751

847

926

995

1056

1111

1161

1207

1268

1346

1416

1481

1540

1602

1666

1727

1784

2108

599

811

915

1000

1074

1140

1199

1253

1303

1369

1453

1529

1598

1663

1729

1799

1864

1925

2275

266

367

416

458

494

525

554

581

605

637

679

716

751

783

816

850

883

914

1089

754

1020

1150

1257

1350

1432

1506

1574

1637

1719

1824

1919

2006

2087

2169

2257

2338

2415

2852

288

397

450

495

534

568

599

628

654

689

734

774

812

846

882

919

954

988

1178

301

415

471

518

559

595

628

657

685

722

768

811

850

886

923

963

999

1034

1233

428

608

698

774

841

901

955

1005

1052

1113

1192

1265

1331

1394

1458

1526

1590

1651

2002

312

429

487

536

578

615

649

679

708

746

794

838

878

916

954

995

1033

1069

1274

499

709

815

904

982

1052

1115

1174

1229

1300

1393

1478

1556

1629

1704

1784

1859

1930

2341

1

2

3

445

614

697

766

826

879

928

972

1013

1067

1137

1200

1257

1311

1366

1425

1479

1531

1826

488

672

763

839

905

963

1016

1065

1110

1169

1245

1314

1377

1436

1496

1560

1620

1676

1999

7.00% Texas

799

1082

1219

1333

1432

1519

1597

1669

1736

1823

1934

2035

2127

2212

2300

2392

2479

2560

3023

864

1170

1318

1441

1548

1641

1726

1804

1876

1970

2090

2199

2298

2390

2485

2585

2678

2766

3265

382

527

598

658

710

756

797

836

871

917

977

1031

1081

1127

1175

1225

1272

1316

1571

320

441

500

549

593

631

665

697

727

765

815

860

901

939

979

1021

1060

1096

1307

331

456

517

568

613

652

688

721

751

791

843

889

932

972

1012

1056

1096

1134

1352

237

327

371

408

440

468

494

517

539

568

604

638

668

697

726

757

786

813

970

561

798

917

1017

1106

1184

1256

1322

1383

1464

1568

1664

1752

1834

1919

2009

2094

2174

2638

323

447

508

559

604

643

679

712

743

783

834

881

924

964

1005

1048

1089

1127

1347

5

521

718

815

896

966

1029

1085

1137

1185

1248

1329

1403

1470

1533

1597

1665

1729

1789

2134

272

375

426

468

505

537

566

593

618

651

693

732

767

799

833

869

902

933

1112

296

408

463

508

548

583

615

645

672

708

753

795

833

869

905

944

980

1014

1208

372

515

585

644

695

740

782

819

854

900

959

1013

1062

1108

1155

1205

1252

1296

1549

314

433

491

540

582

620

653

685

713

751

800

844

885

922

961

1002

1040

1076

1283

430

595

676

744

803

856

903

947

987

1040

1108

1171

1227

1280

1334

1392

1446

1497

1788

587

810

919

1010

1089

1159

1223

1281

1335

1406

1497

1580

1656

1727

1799

1876

1948

2015

2403

4.30%

329

454

515

566

610

649

685

718

748

788

838

885

927

967

1007

1050

1090

1128

1345

1

405

560

637

700

756

805

850

891

929

979

1043

1102

1155

1205

1256

1311

1361

1409

1684

Over

5

6.25%

548

756

858

943

1017

1083

1142

1197

1247

1314

1399

1477

1547

1613

1681

1753

1820

1883

2246

2

6.00% Wisconsin

525

746

857

951

1034

1107

1174

1235

1293

1368

1466

1556

1637

1714

1794

1878

1957

2031

2465

4

1

6.00% Virginia

1

468

665

764

847

921

986

1045

1100

1151

1219

1305

1385

1458

1526

1596

1671

1741

1808

2193

Over

5

351

483

548

602

650

691

729

764

796

838

893

942

987

1029

1072

1118

1161

1201

1431

5.00%

556

770

875

963

1040

1108

1169

1226

1278

1347

1436

1517

1590

1659

1730

1805

1874

1940

2320

582

805

916

1008

1088

1159

1224

1283

1338

1410

1503

1587

1664

1736

1810

1889

1962

2031

2428

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

330

349

459

486 rate is provided next to the state name.

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

522

554

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

576

610 6.00% state sales tax rate for a total of 7.25%. Some California localities impose a larger local

622

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

664

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

701

743 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

735

779

to be deducted.

767

813 only5.amount

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

809

858 4.6000% state sales tax rate for a total of 6.85%. Some Nevada localities impose a larger local

863

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

913

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

958 1015 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

999 1059

1043 1105 purpose of this deduction.

1089 1154

1131 1199

1172 1242

1404 1488

316

439

500

551

596

635

671

704

735

775

826

873

916

957

998

1042

1083

1121

1344

369

524

601

667

724

775

822

865

905

957

1025

1088

1145

1198

1253

1312

1367

1419

1720

5

1

6.50% West Virginia

618

856

973

1071

1156

1232

1300

1363

1421

1498

1596

1686

1768

1845

1923

2007

2084

2158

2579

4

Family Size

2

699

947

1067

1166

1253

1329

1398

1461

1519

1595

1693

1781

1862

1937

2014

2095

2170

2242

2648

4.85% Vermont

1

524

726

825

908

981

1045

1103

1156

1206

1271

1354

1431

1500

1565

1632

1702

1768

1831

2188

Wyoming

243

338

385

424

458

488

516

541

564

595

635

671

704

734

766

800

831

861

1031

549

748

844

925

994

1056

1111

1162

1209

1271

1350

1422

1487

1548

1611

1677

1738

1796

2127

2

Washington

423

585

665

732

790

842

889

932

972

1024

1091

1153

1209

1261

1315

1372

1425

1475

1763

5

1

507

690

779

853

917

974

1025

1073

1116

1173

1246

1313

1373

1429

1487

1548

1605

1658

1965

Utah

369

500

564

617

663

704

741

774

806

846

898

946

989

1029

1070

1113

1154

1192

1410

4

Family Size

Over

5

451

624

709

780

842

897

947

993

1035

1091

1162

1227

1287

1342

1399

1459

1516

1569

1874

481

665

755

831

897

955

1008

1057

1102

1161

1237

1306

1370

1428

1489

1553

1613

1670

1995

The optional sales tax tables are constructed using data from the Consumer Expenditure Survey (CES), which is administered by the Bureau of Labor Statistics (BLS). In an

effort to reduce measurement error in responses and the burden on survey respondents, the BLS recently redesigned the CES. The newly redesigned survey was used in

the construction of the Tax Year (TY) 2024 optional sales tax tables. The methodology used by the IRS to construct the optional sales tax tables did not change from TY

2023 to TY 2024.

15

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, 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, 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, and

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 are constructed using data from the Consumer Expenditure Survey (CES), which is administered by the Bureau of Labor Statistics (BLS). In an effort to reduce

measurement error in responses and the burden on survey respondents, the BLS recently redesigned the CES. The newly redesigned survey was used in the construction of the Tax Year (TY) 2024

optional sales tax tables. The methodology used by the IRS to construct the optional sales tax tables did not change from TY 2023 to TY 2024.

16

2024 Optional Local Sales Tax Tables

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

Family Size

Income

At least

But less

than

$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

1

2

55

76

86

94

101

107

113

118

123

130

138

146

153

159

166

173

179

185

213

64

87

99

108

117

124

131

137

143

150

160

168

176

184

191

199

207

214

246

3

4

Family Size

5

Over

5

1

2

78

107

121

132

143

152

160

167

174

184

195

206

215

224

233

243

252

261

300

83

114

129

142

152

162

171

179

186

196

208

220

230

240

249

260

270

279

321

68

92

103

113

121

128

134

140

146

153

162

171

178

185

192

200

207

214

244

81

110

123

134

144

152

160

167

174

183

193

203

212

220

229

238

246

254

290

Local Table A

69

95

108

118

127

135

143

149

156

164

174

184

192

200

209

217

225

233

268

74

102

115

126

136

144

152

159

166

175

186

196

205

213

222

231

240

248

286

3

4

Family Size

5

Over

5

1

2

104

140

157

171

184

194

204

213

221

232

246

259

270

280

291

303

313

323

368

113

152

171

186

199

211

221

231

240

252

266

280

292

304

315

328

339

350

399

87

117

131

142

152

161

169

176

183

192

203

213

222

230

239

248

257

265

301

105

140

157

171

183

193

203

211

220

230

244

256

267

277

287

298

308

318

362

Local Table B

91

122

137

149

160

170

178

186

193

203

215

226

236

245

254

264

274

282

322

98

132

148

161

173

183

192

201

209

219

232

244

254

264

274

285

295

304

347

3

4

Family Size

5

Over

5

1

2

136

181

203

220

236

249

261

272

283

296

313

329

343

356

369

383

396

409

464

148

197

220

239

256

271

284

296

307

322

340

357

372

387

401

416

430

444

504

61

84

95

105

113

120

127

133

139

146

155

164

172

180

187

195

203

210

251

68

93

106

117

126

134

142

148

155

163

174

183

192

200

209

218

226

234

280

Local Table C

117

157

176

191

204

216

227

236

245

257

272

285

298

309

321

333

344

355

403

127

170

190

207

221

234

245

256

266

279

294

309

322

334

347

360

373

384

437

3

4

5

Over

5

Local Table D

72

100

113

125

134

143

151

158

165

174

185

196

205

214

223

233

242

250

299

76

104

119

131

141

150

158

166

173

182

194

205

215

224

234

244

253

262

313

78

108

123

135

146

156

164

172

180

189

202

213

223

233

243

253

263

272

325

82

114

129

142

154

164

173

181

189

199

212

224

234

245

255

266

276

286

342

The optional sales tax tables are constructed using data from the Consumer Expenditure Survey (CES), which is administered by the Bureau of Labor Statistics (BLS). In an effort to reduce

measurement error in responses and the burden on survey respondents, the BLS recently redesigned the CES. The newly redesigned survey was used in the construction of the Tax Year (TY) 2024

optional sales tax tables. The methodology used by the IRS to construct the optional sales tax tables did not change from TY 2023 to TY 2024.

17