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Department of the Treasury

Internal Revenue Service

2019 Instructions for Schedule A

(Rev. January 2020)

Itemized

Deductions

Use Schedule A (Form 1040 or 1040-SR) 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

2019, 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, E, or F.

CAUTION

Section references are to the Internal

Revenue Code unless otherwise noted.

Future Developments. For the latest

information about developments related

to Schedule A (Form 1040 or 1040-SR)

and its instructions, such as legislation

enacted after they were published, go to

IRS.gov/ScheduleA.

What's New

Mortgage insurance premiums. Recent legislation extended to 2019 (and

retroactively to 2018) the deduction for

mortgage insurance premiums. See

Line 8d, later, for more information. If

you are eligible for this deduction in

2019, you can claim it on your 2019 return.

If you are eligible to claim this deduction for tax year 2018, you will need

to file an amended return, Form 1040-X,

to do so. See IRS.gov/Form1040X for

more information about amending a tax

return.

Qualified contributions. Recent legislation extended to 2019 (and retroactively to 2018) the temporary increase in the

limitation on qualified contributions.

See Line 11, later, and Pub. 526 for

more information. If you are eligible to

deduct a qualified contribution in 2019,

you can elect to do so on your 2019 return.

If you are eligible to deduct a qualified contribution in 2018, you will need

to file an amended return, Form 1040-X,

to make the election to deduct that contribution as a qualified contribution. See

IRS.gov/Form1040X for more information about amending a tax return.

Charitable contribution deduction.

Generally, your charitable contribution

deduction must be reduced to the extent

that you receive a state or local tax credit in return for your contribution. However, you may qualify for safe harbor

rules that allow the disallowed amount

to be treated as a state or local tax payment. See Line 5, later, for more information.

Standard mileage rates. The standard

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

medical reasons increased to 20 cents a

mile. The 2019 rate for use of your vehicle to do volunteer work for certain

charitable organizations remains at 14

cents a mile.

Medical and Dental

Expenses

You can deduct only the part of your

medical and dental expenses that exceeds 7.5% of the amount of your adjusted gross income on Form 1040 or

1040-SR, line 8b.

A-1

Jan 16, 2020

Cat. No. 53061X

If you received a distribution

from a health savings account

CAUTION or a medical savings account in

2019, see Pub. 969 to figure your deduction.

Deceased taxpayer. Certain medical

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

502 for details.

More information. Pub. 502 discusses

the types of expenses you can and can’t

deduct. It also explains when you can

deduct capital expenses and special care

expenses for disabled persons.

Examples of Medical and

Dental Payments You Can

Deduct

To the extent you weren't reimbursed,

you can deduct what you paid for:

• Insurance premiums for medical

and dental care, including premiums for

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

Limit on long-term care premiums you

can deduct, later. Reduce the insurance

premiums by any self-employed health

insurance deduction you claimed on

Schedule 1 (Form 1040 or 1040-SR),

line 16. You can't deduct 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

If, during 2019, you were an eligible trade adjustment assisCAUTION tance (TAA) recipient, an alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension

Benefit Guaranty Corporation (PBGC)

payee, you must reduce your insurance

premiums by any amounts used to figure

the health coverage tax credit. See

Line 1, later.

• Prescription medicines or insulin.

• Acupuncturists, chiropractors, den-

tists, eye doctors, medical doctors, occupational therapists, osteopathic doctors,

physical therapists, podiatrists, psychiatrists, psychoanalysts (medical care only), and psychologists.

• Medical examinations, X-ray and

laboratory services, insulin treatment,

and whirlpool baths your doctor ordered.

• Diagnostic tests, such as a

full-body scan, pregnancy test, or blood

sugar test kit.

• Nursing help (including your share

of the employment taxes paid). If you

paid someone to do both nursing and

housework, you can deduct only the cost

of the nursing help.

• Hospital care (including meals and

lodging), clinic costs, and lab fees.

• Qualified long-term care services

(see Pub. 502).

• The supplemental part of Medicare

insurance (Medicare B).

• The premiums you pay for Medicare Part D insurance.

• A program to stop smoking and for

prescription medicines to alleviate nicotine withdrawal.

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

obesity) diagnosed by a doctor.

• Medical treatment at a center for

drug or alcohol addiction.

• Medical aids such as eyeglasses,

contact lenses, hearing aids, braces,

crutches, wheelchairs, and guide dogs,

including the cost of maintaining them.

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

keratotomy.

• Lodging expenses (but not meals)

while away from home to receive medi-

cal care provided by a physician in a

hospital or a medical care facility related

to a hospital, provided there was no significant element of personal pleasure,

recreation, or vacation in the travel.

Don't deduct more than $50 a night for

each person who meets the requirements

in Pub. 502 under Lodging.

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

your own car, you can claim what you

spent for gas and oil to go to and from

the place you received the care; or you

can claim 20 cents a mile. Add parking

and tolls to the amount you claim under

either method.

• Cost of breast pumps and supplies

that assist lactation.

Limit on long-term care premiums

you can deduct. The amount you can

deduct for qualified long-term care insurance contracts (as defined in Pub.

502) depends on the age, at the end of

2019, of the person for whom the premiums were paid. See the following chart

for details.

IF the person was,

at the end of 2019,

age . . .

THEN the most

you can deduct

is . . .

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

If you are a retired public safety officer,

you can't deduct any premiums you paid

to the extent they were paid for with a

tax-free distribution from your retirement plan.

40 or under

$ 420

41–50

$ 790

51–60

$ 1,580

61–70

$ 4,220

71 or older

$ 5,270

Examples of Medical and

Dental Payments You Can't

Deduct

• The cost of diet food.

• Cosmetic surgery unless it was

necessary to improve a deformity related

to a congenital abnormality, an injury

from an accident or trauma, or a disfiguring disease.

• Life insurance or income protection policies.

• The Medicare tax on your wages

and tips or the Medicare tax paid as part

of the self-employment tax or household

employment taxes.

A-2

If you were age 65 or older but

TIP not entitled to social security

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

coverage.

• Nursing care for a healthy baby.

But you may be able to take a credit for

the amount you paid. See the Instructions for Form 2441.

• Illegal operations or drugs.

• Imported drugs not approved by

the U.S. Food and Drug Administration

(FDA). This includes foreign-made versions of U.S.-approved drugs manufactured without FDA approval.

• Nonprescription medicines, other

than insulin (including nicotine gum and

certain nicotine patches).

• Travel your doctor told you to take

for rest or a change.

• Funeral, burial, or cremation costs.

Line 1

Medical and Dental

Expenses

Enter the total of your medical and dental expenses, after you reduce these expenses by any payments received from

insurance or other sources. See Reimbursements, later.

If advance payments of the premium

tax credit were made, or you think you

may be eligible to claim a premium tax

credit, fill out Form 8962 before filling

out Schedule A, line 1. See Pub. 502 for

how to figure your medical and dental

expenses deduction.

Don't forget to include insur-

TIP ance premiums you paid for

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

health insurance deduction on Schedule

1 (Form 1040 or 1040-SR), line 16, reduce the premiums by the amount on

line 16.

If, during 2019, you were an eligible trade adjustment assisCAUTION tance (TAA) recipient, an alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension

Benefit Guaranty Corporation (PBGC)

payee, you must complete Form 8885

before completing Schedule A, line 1.

When figuring the amount of insurance

premiums you can deduct on Schedule A, don’t include any of the following.

• Any amounts you included on

Form 8885, line 4 or on Form 14095

(The Health Coverage Tax Credit

(HCTC) Reimbursement Request Form).

• Any qualified health insurance

coverage premiums you paid to "U.S.

Treasury–HCTC" for eligible coverage

months for which you received the benefit of the advance monthly payment program.

• Any advance monthly payments

your health plan administrator received

from the IRS, as shown on Form 1099-H

(Health Coverage Tax Credit (HCTC)

Advance Payments).

Whose medical and dental expenses

can you include? You can include

medical and dental bills you paid in

2019 for anyone who was one of the following either when the services were

provided or when you paid for them.

• Yourself and your spouse.

• All dependents you claim on your

return.

• Your child whom you don't claim

as a dependent because of the rules for

children of divorced or separated parents. See Child of divorced or separated parents in Pub. 502 for more information.

• Any person you could have claimed as a dependent on your return except

that person received $4,200 or more of

gross income or filed a joint return.

• Any person you could have claimed as a dependent except that you, or

your spouse if filing jointly, can be

claimed as a dependent on someone

else's 2019 return.

Example. You provided over half of

your mother's support but can't claim her

as a dependent because she received wages of $4,200 in 2019. You can include

on line 1 any medical and dental expenses you paid in 2019 for your mother.

Insurance premiums for certain nondependents. You may have a medical

or dental insurance policy that also covers an individual who isn't your dependent (for example, a nondependent child

under age 27). You can't deduct any premiums attributable to this individual, unless he or she is a person described under Whose medical and dental expenses

can you include, earlier. However, if

you had family coverage when you added this individual to your policy and

your premiums didn't increase, you can

enter on line 1 the full amount of your

medical and dental insurance premiums.

See Pub. 502 for more information.

Reimbursements. If your insurance

company paid the provider directly for

part of your expenses, and you paid only

the amount that remained, include on

line 1 only the amount you paid. If you

received a reimbursement in 2019 for

medical or dental expenses you paid in

2019, reduce your 2019 expenses by this

amount. If you received a reimbursement in 2019 for prior year medical or

dental expenses, don't reduce your 2019

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 or

1040-SR), line 8. 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.

A-3

Line 5

The deduction for state and local taxes is

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

2019-12

IRS.gov/irb/

2019-27_IRB#NOT-2019-12.

U.S. possession taxes. Include taxes

imposed by a U.S. possession with your

state and local taxes on lines 5a, 5b, and

5c. However, don't include any U.S.

possession taxes you paid that are allocable to excluded income.

You may want to take a credit

TIP for U.S. possession tax instead

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

1040-SR), line 1, for details.

Line 5a

You can elect to deduct state

and local general sales taxes

CAUTION instead of state and local income taxes. You can't 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 2019. Your

Form(s) W-2 will show these amounts.

Forms W-2G, 1099-G, 1099-R, and

1099-MISC may also show state and local income taxes withheld.

• State and local income taxes paid

in 2019 for a prior year, such as taxes

paid with your 2018 state or local income tax return. Don't include penalties

or interest.

• State and local estimated tax payments made during 2019, including any

part of a prior year refund that you chose

to have credited to your 2019 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 2019, or

• Refund of, or credit for, prior year

state and local income taxes you actually

received in 2019. Instead, see the instructions for Schedule 1 (Form 1040 or

1040-SR), 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 2019 if the tax rate was the same

as the general sales tax rate.

Food, clothing, and medical supplies.

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

sales tax even if the tax rate was less

than the general sales tax rate.

Motor vehicles. Sales taxes on motor

vehicles are deductible as a general sales

tax even if the tax rate was different than

the general sales tax rate. However, if

you paid sales tax on a motor vehicle at

a rate higher than the general sales tax,

you can deduct only the amount of the

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

taxes paid for a leased motor vehicle.

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

and off-road vehicles.

You must keep your actual receipts showing general sales

CAUTION taxes paid to use this method.

Trade or business items. Don't include

sales taxes paid on items used in your

trade or business. Instead, go to the instructions for the form you are using to

report business income and expenses to

see if you can deduct these taxes.

Refund of general sales taxes. If you

received a refund of state or local general sales taxes in 2019 for amounts paid

in 2019, reduce your actual 2019 state

and local general sales taxes by this

amount. If you received a refund of state

or local general sales taxes in 2019 for

prior year purchases, don't reduce your

2019 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 or 1040-SR),

line 8. See Recoveries in Pub. 525 for

details.

A-4

Optional Sales Tax Tables

Instead of using your actual expenses,

you can use the 2019 Optional State

Sales Tax Table and the 2019 Optional

Local Sales Tax Tables at the end of

these instructions to figure your state

and local general sales tax deduction.

You may also be able to add the state

and local general sales taxes paid on certain specified items.

To figure your state and local general

sales tax deduction using the tables,

complete the State and Local General

Sales Tax Deduction Worksheet or use

the Sales Tax Deduction Calculator at

IRS.gov/SalesTax.

If your filing status is married

filing separately, both you and

CAUTION your spouse elect to deduct

sales taxes, and your spouse elects to

use the optional sales tax tables, you also must use the tables to figure your

state and local general sales tax deduction.

Instructions for the State and

Local General Sales Tax

Deduction Worksheet

Line 1. If you lived in the same state

for all of 2019, enter the applicable

amount, based on your 2019 income and

family size, from the 2019 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 2019 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 2019 income is the

amount shown on your Form 1040 or

1040-SR, line 8b, plus any nontaxable

items, such as the following.

• Tax-exempt interest.

• Veterans' benefits.

• Nontaxable combat pay.

State and Local General Sales Tax Deduction

Worksheet—Line 5a

TIP

Keep for Your Records

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 2019, or

Had any nontaxable income in 2019.

1. Enter your state general sales taxes from the 2019 Optional State Sales Tax Table

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

Next. If, for all of 2019, you lived only in Connecticut, the District of Columbia, Indiana, Kentucky, Maine, Maryland,

Massachusetts, Michigan, New Jersey, or Rhode Island, skip lines 2 through 5, enter -0- on line 6, and go to line 7. Otherwise, go

to line 2.

2. Did you live in Alaska, Arizona, Arkansas, Colorado, Georgia, Illinois, Louisiana, Mississippi, Missouri, New York, North

Carolina, South Carolina, Tennessee, Utah, or Virginia in 2019?

No. Enter -0-.

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

Yes. Enter your base local general sales taxes from the 2019 Optional Local

Sales Tax Tables.

3. Did your locality impose a local general sales tax in 2019? 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 2019, 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.

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

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

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

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

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

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

during 2019, see the instructions for line 6 of the worksheet.

A-5

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

• 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 2019, 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 2019 and the denominator of which is the total number of days

in the year (365).

3. If you also lived in a locality during 2019 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, 2019 (243

days), and in State B from September 1

through December 31, 2019 (122 days).

The table amount for State A is $500.

The table amount for State B is $400.

You would figure your state general

sales tax as follows.

State A:

State B:

Total

$500 x 243/365 =

$400 x 122/365 =

$333

134

$467

If none of the localities in which you

lived during 2019 imposed a local general sales tax, enter $467 on line 1 of

your worksheet. Otherwise, complete a

separate worksheet for State A and State

B. Enter $333 on line 1 of the State A

worksheet and $134 on line 1 of the

State B worksheet.

Line 2. If you checked the “No” box,

enter -0- on line 2, and go to line 3. If

you checked the “Yes” box and lived in

the same locality for all of 2019, enter

the applicable amount, based on your

2019 income and family size, from the

2019 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 2019 income. See the instructions

for line 1 of the worksheet to figure your

2019 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 2019, 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 2019 and the denominator is the total number of days in the

year (365). If you lived in more than one

locality in the same state and the local

general sales tax rate was the same for

each locality, enter the total of the prorated table amounts for each locality in

that state on line 2. Otherwise, complete

a separate worksheet for lines 2 through

6 for each locality and enter each prorated table amount on line 2 of the applicable worksheet.

Example. You lived in Locality 1

from January 1 through August 31, 2019

(243 days), and in Locality 2 from September 1 through December 31, 2019

(122 days). The table amount for Locality 1 is $100. The table amount for Locality 2 is $150. You would figure the

amount to enter on line 2 as follows.

Note that this amount may not equal

your local sales tax deduction, which is

figured on line 6 of the worksheet.

Locality 1:

Locality 2:

$100 x 243/365 = $ 67

$150 x 122/365 =

Total

= $117

A-6

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 2019? If you

checked the “Yes” box and your local

general sales tax rate changed during

2019, 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

2019 and the denominator is the total

number of days in the year (365). Enter

the total of the prorated tax rates on

line 3.

Example. Locality 1 imposed a 1%

local general sales tax from January 1

through September 30, 2019 (273 days).

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

31, 2019 (92 days). You would enter

“1.189” on line 3, figured as follows.

January 1 –

September 30:

October 1 –

December 31:

Total

1.00 x 273/365 = 0.748

1.75 x 92/365 = 0.441

= 1.189

What if you lived in more than one

locality in the same state during 2019?

Complete a separate worksheet for lines

2 through 6 for each locality in your

state if you lived in more than one locality in the same state during 2019 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 2019 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 2019 and the denominator is the

total number of days in the year (365).

Example. You lived in Locality 1

from January 1 through August 31, 2019

(243 days), and in Locality 2 from September 1 through December 31, 2019

(122 days). The local general sales tax

rate for Locality 1 is 1%. The rate for

Locality 2 is 1.75%. You would enter

“0.666” on line 3 for the Locality 1

worksheet and “0.585” for the Locality

2 worksheet, figured as follows.

Locality 1:

Locality 2:

1.00 x 243/365 = 0.666

1.75 x 122/365 = 0.585

Line 6. If you lived in more than one

locality in the same state during 2019,

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 2019. 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 2019, see Refund

of general sales taxes, earlier.

Line 5b

State and Local Real Estate

Taxes

If you are a homeowner who

TIP received assistance under a

State Housing Finance Agency

Hardest Hit Fund program or an Emergency Homeowners' Loan program, see

Pub. 530 for the amount you can 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

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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

2019.

If you sold your home in 2019, 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

CAUTION nondeductible itemized charges, such as those listed earlier, are included in the bill. If your taxing authority (or lender) doesn't furnish you a copy

of your real estate tax bill, ask for it.

Prepayment of next year's property

taxes. Only taxes paid in 2019 and assessed prior to 2020 can be deducted for

2019. 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 2019 of real estate

taxes you paid in 2019, reduce your deduction by the amount of the refund or

rebate. If you received a refund or rebate

in 2019 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 or 1040-SR),

line 8, if you deducted the real estate

taxes in the earlier year and the deduction reduced your tax. See Recoveries in

Pub. 525 for details on how to figure the

amount to include in income.

Line 5c

State and Local Personal

Property Taxes

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

if the taxes were based on value alone

and were imposed on a yearly basis.

Example. You paid a yearly fee for

the registration of your car. Part of the

fee was based on the car's value and part

was based on its weight. You can deduct

only the part of the fee that was based

on the car's value.

Prepayment of next year's property

taxes. Only taxes paid in 2019 and assessed prior to 2020 can be deducted for

2019. State or local law determines

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

tax imposed.

Line 6

Other Taxes

Enter only one total on line 6, but list the

type and amount of each tax included.

Include on this line income taxes you

paid to a foreign country and generation

skipping tax (GST) imposed on certain

income distributions.

You may want to take a credit

TIP for the foreign tax instead of a

deduction. See the instructions

for Schedule 3 (Form 1040 or 1040-SR),

line 1, for details.

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

possession on this line; instead, include

U.S. possession taxes on the appropriate

state and local tax line.

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

line; instead, include it on line 16.

Interest You Paid

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

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

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

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

deduct personal interest. However, you

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

on certain student loans (on Schedule 1

(Form 1040 or 1040-SR), line 20), as

explained in Pub. 936 and Pub. 970.

If you use the proceeds of a loan for

more than one purpose (for example,

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

You allocate interest on a loan in the

same way as the loan is allocated. You

do this by tracing disbursements of the

debt proceeds to specific uses. For more

information on allocating interest, see

Pub. 535.

In general, if you paid interest in

2019 that applies to any period after

2019, you can deduct only amounts that

apply for 2019.

Use Schedule A to deduct qualified

home mortgage interest and investment

interest.

Line 8

Home Mortgage Interest

If you are a homeowner who

TIP received assistance under a

State Housing Finance Agency

Hardest Hit Fund program or an Emergency Homeowners' Loan program, see

Pub. 530 for the amount you can deduct

on line 8a or 8b.

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

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

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

similar property. It must provide basic

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

Check the box on line 8 if you had

one or more home mortgages in 2019

with an outstanding balance and you

didn't use all of your home mortgage

proceeds from those loans to buy, build,

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

used for other purposes isn’t deductible.

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

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what interest you can include on lines 8a

and 8b.

If you used any home mortgage

TIP proceeds for a business or investment purpose, interest you

paid that is allocable to those proceeds

may still be deductible as a business or

investment expense elsewhere on your

return.

Limits on home mortgage interest.

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

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

Limit for loan proceeds not used to

buy, build, or substantially improve

your home. You can only deduct home

mortgage interest to the extent that the

loan proceeds from your home mortgage

are used to buy, build, or substantially

improve the home securing the loan

("qualifying debt"). Make sure to check

the box on line 8 if you had one or more

home mortgages in 2019 with an outstanding balance and you didn't use all

of the loan proceeds to buy, build, or

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

the loan proceeds for these loans are

treated as having been used to buy,

build, or substantially improve the

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

October 13, 1987.

See Pub. 936 to figure your deduction

if you must check the box on line 8.

Limit on loans taken out on or be

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

mortgage interest on up to $1,000,000

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

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

before October 13, 1987.

See Pub. 936 to figure your deduction

if you have loans taken out on or before

December 15, 2017, that exceed

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

filing separately).

Limit on loans taken out after De

cember 15, 2017. For qualifying debt

taken out after December 15, 2017, you

can only deduct home mortgage interest

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

married filing separately) of that debt. If

you also have qualifying debt subject to

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

$750,000 limit for debt taken out after

December 15, 2017, is reduced by the

amount of your qualifying debt subject

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

exists for certain loans taken out after

December 15, 2017, but before April 1,

2018. If the exception applies, your loan

may be treated in the same manner as a

loan taken out on or before December

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

See Pub. 936 to figure your deduction

if you have loans taken out after October

13, 1987, that exceed $750,000

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

Limit when loans exceed the fair

market value of the home. If the total

amount of all mortgages is more than

the fair market value of the home, see

Pub. 936 to figure your deduction.

Line 8a

Enter on line 8a mortgage interest and

points reported to you on Form 1098 unless 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 or

1040-SR), line 8.

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 his or her 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

CAUTION of qualified mortgage credit

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

the amount shown on Form 8396, line 3,

from the total deductible interest you

paid on your home mortgage. Enter the

result on line 8a.

Line 8b

If you paid home mortgage interest to a

recipient who didn’t provide you a Form

1098, report your deductible mortgage

interest on line 8b. 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 his

or her social security number (SSN).

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

the recipient know your SSN.

A-9

If you don't show the required

information about the recipient

CAUTION or let the recipient know your

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

Interest reported on someone else’s

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

mortgage interest paid was reported on

the other person’s Form 1098, identify

the name and address of the person or

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

filing a paper return, identify the person

by attaching a statement to your paper

return and printing “See attached” to the

right of line 8b.

Line 8c

Points Not Reported on

Form 1098

Points are shown on your settlement

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

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

figure the amount you can deduct.

Points paid for other purposes, such as

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

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

true even if the new mortgage is secured

by your main home.

If you used part of the proceeds to

improve your main home, you may be

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

See Pub. 936 for details.

If you paid off a mortgage ear-

TIP ly, deduct any remaining points

in the year you paid off the

mortgage. However, if you refinanced

your mortgage with the same lender, see

Mortgage ending early in Pub. 936 for

an exception.

Line 8d

Mortgage Insurance

Premiums

If you paid mortgage insurance

TIP premiums in 2018, you may be

able to deduct them on your

2018 tax return as an itemized deduction, subject to certain limits. See

IRS.gov/Form1040X for more information about amending a tax return.

Enter the qualified mortgage insurance

premiums you paid under a mortgage insurance contract issued after December

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

first or second home. Box 5 of Form

1098 shows the amount of premiums

you paid in 2019. If you and at least one

other person (other than your spouse if

filing jointly) were liable for and paid

the premiums in connection with the

loan, and the premiums were reported

on the other person's Form 1098, report

your share of the premiums on line 8d.

See Prepaid mortgage insurance premiums, later, if you paid any premiums allocable to any period after 2019.

Qualified mortgage insurance is

mortgage insurance provided by the Department of Veterans Affairs, the Federal Housing Administration, or the Rural

Housing Service (or their successor organizations), and private mortgage insurance (as defined in section 2 of the

Homeowners Protection Act of 1998 as

in effect on December 20, 2006).

Mortgage insurance provided by the

Department of Veterans Affairs and the

Rural Housing Service is commonly

known as a funding fee and guarantee

fee, respectively. These fees can be deducted fully in 2019 if the mortgage insurance contract was issued in 2019.

Contact the mortgage insurance issuer to

determine the deductible amount if it

isn't included in box 5 of Form 1098.

Prepaid mortgage insurance premiums. If you paid qualified mortgage insurance premiums that are allocable to

periods after 2019, you must allocate

them over the shorter of:

• The stated term of the mortgage, or

• 84 months, beginning with the

month the insurance was obtained.

The premiums are treated as paid in

the year to which they are allocated. If

the mortgage is satisfied before its term,

no deduction is allowed for the unamortized balance. See Pub. 936 for details.

The allocation rules, explained earlier, don't apply to qualified mortgage insurance provided by the Department of

Veterans Affairs or the Rural Housing

Service (or their successor organizations).

Limit on amount you can deduct. You

can't deduct your mortgage insurance

premiums if the amount on Form 1040

or 1040-SR, line 8b, is more than

$109,000 ($54,500 if married filing separately). If the amount on Form 1040 or

1040-SR, line 8b, is more than $100,000

($50,000 if married filing separately),

your deduction is limited and you must

use the Mortgage Insurance Premiums

Deduction Worksheet to figure your deduction.

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.

Mortgage Insurance Premiums Deduction Worksheet—Line 8d

Before you begin:

Keep for Your Records

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

Enter the total premiums you paid in 2019 for qualified mortgage insurance for a contract issued after December 31,

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

Enter the amount from Form 1040 or 1040-SR, line 8b

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

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

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

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

No.

Yes.

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

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

Subtract line 3 from line 2. If the result isn't a multiple of $1,000 ($500 if married filing

separately), increase it to the next multiple of $1,000 ($500 if married filing separately).

For example, increase $425 to $1,000, increase $2,025 to $3,000; or if married filing

separately, increase $425 to $500, increase $2,025 to $2,500, etc. . . . . . . . . . . . . . . . .

Divide line 4 by $10,000 ($5,000 if married filing separately). Enter the result as a decimal. If the result is 1.0 or more, enter

1.0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

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

line 8d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

A-10

2. You have no other deductible investment expenses.

3. You have no disallowed investment interest expense from 2018.

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

purposes.

of $250 or more through payroll deduction.

Amounts You Can Deduct

TIP the date you file your return or

Alaska Permanent Fund dividends, including those reported

CAUTION on Form 8814, aren't investment income.

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.

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 2019

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.

• Boy Scouts, Boys and Girls Clubs

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

• Fraternal orders, if the gifts will be

used for the purposes listed under Gifts

to Charity, earlier.

• Veterans' and certain cultural

groups.

• Nonprofit hospitals and medical

research organizations.

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

your contribution isn't a substitute for

tuition or other enrollment fees.

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

dinner and the value of the dinner was

$40. You can deduct only $30.

Gifts of $250 or more. You can deduct

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

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

(2) next.

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

of any property donated.

2. Whether the organization did or

didn’t give you any goods or services in

return for your contribution. If you did

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

included. If you received only intangible

religious benefits (such as admission to

a religious ceremony), the organization

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

In figuring whether a gift is $250 or

more, don't combine separate donations.

For example, if you gave your church

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

treat each $25 payment as a separate

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

from each paycheck as a separate gift.

See Pub. 526 if you made a separate gift

A-11

You must get the statement by

the due date (including extensions) for filing your return, whichever

is earlier. Don't attach the statement to

your return. Instead, keep it for your records.

Limit on the amount you can deduct.

See Pub. 526 to figure the amount of

your deduction if any of the following

applies.

1. Your cash contributions or contributions of ordinary income property are

more than 30% of the amount on Form

1040 or 1040-SR, line 8b.

2. Your gifts of capital gain property

are more than 20% of the amount on

Form 1040 or 1040-SR, line 8b.

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

TIP charitable contributions 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 deduct this as part of the tuition and fees deduction (see Schedule 1

(Form 1040 or 1040-SR), line 21) or

take an education credit (see Form

8863).

Line 11

Gifts by Cash or Check

Enter on line 11 the total value of gifts

you made in cash or by check (including

out-of-pocket expenses), unless a limit

on deducting gifts applies to you. For

more information about the limits on deducting gifts, see Limit on the amount

you can deduct, earlier. If your deduction is limited, you may have a carryover to next year. See Pub. 526 for more

information.

Deduction for gifts by cash or check

limited. If your deduction for the gifts

you made in cash or by check is limited,

see Pub. 526 to figure the amount you

can deduct. Only enter on line 11 the deductible value of gifts you made in cash

or by check.

Recordkeeping. For any contribution

made in cash, regardless of the amount,

you must maintain as a record of the

contribution a bank record (such as a

canceled check or credit card statement)

or a written record from the charity. The

written record must include the name of

the charity, date, and amount of the contribution. If you made contributions

through payroll deduction, see Pub. 526

for information on the records you must

keep. Don't attach the record to your tax

return. Instead, keep it with your other

tax records.

Qualified Contributions

If you made a gift by cash or

TIP check in 2018 that meets certain requirements described in

Pub. 526, you may be able to elect to

treat that gift as a qualified contribution

on your 2018 tax return. See IRS.gov/

Form1040X for more information about

amending a tax return.

In general, you can elect to treat gifts by

cash or check as qualified contributions

if:

• The gift was paid in 2019, to certain qualified charitable organizations,

• The gift was made for relief efforts

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

and

• You obtained, from the qualified

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

is to be used) for relief efforts in those

areas.

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

descriptions of the disaster areas eligible

for this tax relief, see Pub. 526.

Qualified contributions are not subject to the adjusted gross income limitation; however, certain limits may apply

if your qualified contributions are more

than the amount on Form 1040 or

1040-SR, line 8b, minus all other allowable contributions. For details, see Pub.

526.

Include any contributions that you

elect to treat as qualified contributions in

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

amount of your qualified contributions

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

A-12

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.

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.

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.

Recordkeeping. If you gave property,

you should keep a receipt or written

statement from the organization you

gave the property to, or a reliable written

record, that shows the organization's

name and address, the date and location

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

should also keep reliable written records

that include:

• How you figured the property's

value at the time you gave it. If the value

was determined by an appraisal, keep a

signed copy of the appraisal.

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

have resulted if the property had been

sold at its fair market value.

• How you figured your deduction if

you chose to reduce your deduction for

gifts of capital gain property.

• Any conditions attached to the gift.

If your total deduction for gifts

of property is over $500, you

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

qualified conservation contribution,

your records should contain additional

information. See Pub. 526 for details.

Line 13

Carryover From Prior Year

You may have contributions that you

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

amount you could deduct. In most cases,

you have 5 years to use contributions

that were limited in an earlier year. The

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

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

your carryover that you are allowed to

deduct this year. See Pub. 526 for details.

Casualty and Theft

Losses

Line 15

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

the amount from Form 4684, line 18, on

line 15.

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

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

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

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

that:

1. The amount of each separate

casualty or theft loss is more than $100,

and

2. The total amount of all losses

during the year (reduced by the $100

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

of the amount on Form 1040 or

1040-SR, line 8b.

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."

A-13

3. Combine the two amounts on

line 16 and enter on Form 1040 or

1040-SR, line 9.

Do not enter an amount on any other

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

standard deduction, see Pub. 976.

Net Qualified Disaster Loss

Reporting

If you have a net qualified disaster loss

on Form 4684, line 15, and you are

itemizing your deductions, list the

amount from Form 4684, line 15, on the

dotted line next to line 16 as "Net Qualified Disaster Loss" and include with

your other miscellaneous deductions on

line 16. Also be sure to attach Form

4684.

Don't include your net qualified

disaster loss on line 15.

CAUTION

Other Itemized Deductions

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

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

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

Only the expenses listed next

can be deducted on line 16. For

CAUTION more information about each of

these expenses, see Pub. 529.

• Gambling losses (gambling losses

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

non-winning bingo, lottery, and raffle

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

(Form 1040 or 1040-SR), line 8.

• 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 itemiz-

A-14

ed deductions are less than your standard deduction, check the box on line 18.

2019 Optional State Sales Tax Tables

Income

least

But

less

than

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Family Size

301

433

501

559

610

656

698

737

773

822

884

943

996

1046

1098

1154

1207

1257

1551

327

471

544

606

661

710

755

797

836

888

955

1017

1074

1127

1183

1242

1298

1351

1664

352

538

637

722

799

869

933

993

1050

1125

1224

1316

1402

1483

1568

1659

1745

1827

2320

367

561

663

751

831

903

969

1031

1090

1168

1270

1365

1453

1537

1624

1718

1807

1892

2399

Alabama

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

261

378

439

490

536

577

614

649

682

725

782

834

882

928

975

1026

1074

1119

1388

California

328

504

597

678

750

816

877

935

988

1060

1154

1242

1324

1401

1482

1569

1651

1730

2201

223

348

415

473

526

574

618

659

698

750

819

883

942

999

1058

1122

1182

1240

1586

229

357

426

485

539

588

633

675

715

768

838

904

964

1022

1082

1147

1208

1267

1620

334

500

586

661

727

787

843

894

943

1007

1091

1169

1241

1309

1380

1456

1528

1596

2003

363

542

636

716

788

853

912

968

1020

1089

1180

1263

1341

1414

1490

1572

1649

1722

2158

Hawaii

290

436

512

578

637

690

739

784

827

884

959

1028

1092

1153

1216

1284

1348

1409

1772

348

500

577

643

700

752

800

844

885

939

1009

1075

1134

1191

1249

1311

1370

1425

1752

District of Columbia

214

334

399

455

506

552

594

634

672

723

789

851

909

964

1021

1082

1141

1197

1533

379

578

683

773

855

929

997

1061

1120

1200

1305

1402

1493

1578

1667

1763

1854

1941

2459

234

364

434

494

549

598

644

687

727

782

853

919

981

1039

1100

1166

1228

1288

1646

1,6

385

575

674

759

835

903

966

1025

1080

1153

1248

1337

1418

1495

1576

1662

1743

1820

2278

Family Size

Over

285

438

519

589

652

709

762

812

858

921

1002

1078

1149

1216

1286

1361

1432

1500

1908

301

461

545

619

685

745

800

852

900

965

1050

1130

1203

1273

1346

1424

1498

1569

1993

148

225

265

300

332

360

386

411

434

465

505

543

578

611

645

682

717

751

950

156

236

279

316

348

378

406

431

455

488

530

569

605

639

675

714

750

785

992

4.0000% Arizona

366

524

605

673

733

787

837

883

925

982

1055

1123

1185

1243

1304

1369

1429

1487

1826

390

558

644

716

780

837

889

937

982

1042

1119

1191

1256

1318

1382

1450

1513

1574

1930

261

403

478

543

602

656

705

751

795

853

929

1001

1067

1130

1195

1266

1333

1397

1781

7.2500% Colorado

389

592

699

791

875

950

1019

1084

1145

1227

1333

1433

1525

1612

1703

1800

1893

1981

2508

402

611

721

816

902

979

1050

1117

1180

1263

1373

1475

1569

1658

1751

1852

1946

2037

2576

135

206

244

277

306

333

357

380

402

431

469

504

537

568

600

635

668

699

888

243

377

449

511

567

618

665

710

751

807

880

949

1012

1072

1135

1203

1267

1328

1696

289

446

529

602

667

726

781

832

880

944

1029

1107

1180

1249

1322

1399

1473

1543

1964

430

641

750

844

928

1004

1073

1138

1199

1279

1384

1482

1572

1657

1745

1839

1929

2014

2517

393

575

669

750

821

885

944

999

1051

1119

1208

1291

1367

1438

1513

1593

1668

1740

2166

162

246

289

327

361

392

420

447

472

505

548

589

626

661

698

738

775

811

1024

314

483

573

651

721

785

843

898

950

1019

1109

1194

1272

1346

1423

1506

1585

1660

2109

330

508

602

683

756

823

884

942

996

1068

1162

1250

1332

1409

1490

1576

1658

1737

2205

453

659

765

855

936

1008

1074

1135

1193

1269

1368

1460

1544

1624

1707

1795

1879

1958

2427

493

716

830

927

1014

1091

1162

1228

1289

1371

1477

1575

1666

1751

1839

1934

2022

2107

2606

4.0000% Idaho

404

603

706

795

874

945

1011

1072

1129

1206

1305

1397

1482

1563

1646

1736

1820

1901

2378

312

478

566

642

710

772

829

882

933

1000

1087

1169

1245

1317

1392

1473

1549

1622

2058

6.0000% Florida

238

370

440

501

556

607

653

697

738

792

864

932

994

1053

1115

1182

1245

1305

1667

342

526

623

707

783

852

915

974

1030

1105

1202

1293

1377

1457

1540

1629

1714

1795

2277

A-15

524

760

881

983

1074

1156

1231

1300

1365

1451

1562

1666

1760

1850

1943

2042

2135

2224

2746

Family Size

Over

353

551

657

749

833

908

979

1044

1107

1190

1299

1401

1496

1586

1680

1781

1877

1969

2522

370

576

687

783

870

949

1022

1091

1156

1242

1356

1462

1560

1654

1752

1857

1957

2053

2627

5.6000% Arkansas

322

493

583

661

731

794

853

908

959

1028

1118

1202

1279

1353

1430

1513

1591

1665

2111

336

512

606

687

759

825

886

942

996

1067

1160

1247

1327

1403

1482

1568

1648

1726

2186

327

511

610

696

774

845

911

972

1030

1108

1210

1306

1395

1479

1567

1662

1753

1839

2359

2.9000% Connecticut

167

253

298

337

372

403

432

460

485

519

564

605

643

679

717

758

796

833

1051

174

263

310

350

386

419

449

477

504

539

585

628

667

704

743

785

825

863

1088

299

466

556

633

703

767

826

881

932

1002

1093

1178

1256

1331

1409

1493

1573

1649

2104

323

503

600

683

759

827

891

950

1006

1081

1179

1270

1355

1436

1520

1610

1696

1778

2269

366

562

665

755

835

908

975

1038

1097

1176

1280

1376

1465

1549

1638

1732

1822

1908

2418

187

287

341

387

429

467

502

534

565

607

661

711

758

803

849

899

946

992

1263

587

849

982

1095

1196

1286

1368

1444

1516

1610

1733

1846

1950

2048

2150

2258

2360

2457

3027

268

416

497

568

634

694

750

804

855

924

1015

1102

1184

1263

1347

1438

1525

1610

2138

349

544

648

738

820

894

962

1027

1087

1168

1273

1372

1464

1551

1642

1739

1832

1921

2450

202

310

367

417

461

501

539

574

607

650

708

761

811

858

908

960

1011

1058

1345

212

325

384

436

482

524

563

600

634

679

739

795

846

895

946

1001

1053

1103

1399

296

453

537

611

678

740

797

852

903

972

1064

1150

1231

1309

1391

1480

1565

1648

2155

316

479

567

643

713

776

835

890

942

1013

1105

1193

1275

1353

1435

1524

1609

1692

2195

6.0000% Illinois

551

797

923

1030

1125

1210

1288

1360

1428

1517

1633

1741

1839

1932

2029

2132

2228

2321

2863

382

596

709

809

898

980

1055

1126

1192

1282

1398

1508

1609

1705

1806

1915

2018

2116

2707

338

527

627

715

794

865

932

994

1052

1131

1233

1329

1417

1502

1590

1684

1774

1860

2373

6.0000% Georgia

352

541

641

727

805

875

940

1001

1058

1135

1235

1328

1414

1496

1581

1673

1759

1842

2336

220

336

398

451

499

542

582

619

654

701

763

820

873

923

976

1032

1085

1137

1441

331

501

591

669

740

805

865

922

975

1047

1141

1230

1312

1391

1474

1564

1650

1732

2236

Over

6.5000%

392

611

728

829

921

1004

1082

1154

1222

1313

1433

1545

1649

1747

1850

1961

2066

2167

2771

406

632

753

858

952

1038

1118

1193

1263

1357

1480

1596

1703

1804

1910

2025

2133

2237

2858

6.3500%

358

558

665

757

841

917

987

1053

1115

1198

1306

1407

1501

1590

1684

1784

1879

1969

2512

370

577

687

783

869

948

1021

1088

1152

1238

1350

1455

1552

1644

1741

1844

1942

2036

2597

4.0000%

226

346

409

463

512

556

597

635

671

719

782

841

895

946

1000

1058

1112

1164

1475

235

358

423

480

530

576

618

658

695

744

809

869

925

978

1034

1093

1149

1203

1523

6.2500%

344

518

611

692

764

830

891

949

1003

1076

1172

1262

1345

1425

1509

1600

1686

1770

2275

362

544

640

723

798

866

929

988

1044

1119

1217

1309

1394

1476

1561

1654

1741

1825

2337

Income

least

But

less

than

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Family Size

383

577

678

765

842

912

977

1037

1093

1169

1266

1357

1441

1521

1603

1692

1775

1855

2326

404

608

714

806

887

961

1029

1092

1151

1230

1333

1429

1517

1600

1687

1779

1867

1951

2445

314

490

585

668

742

810

873

932

988

1063

1160

1252

1337

1418

1502

1593

1680

1763

2260

329

514

613

699

777

847

913

974

1032

1110

1212

1307

1395

1480

1567

1662

1752

1838

2354

259

395

468

532

591

644

694

741

786

847

927

1002

1073

1141

1213

1291

1366

1438

1886

278

421

497

564

624

679

731

779

824

886

967

1044

1115

1184

1256

1334

1409

1481

1924

Indiana

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

350

528

620

700

772

836

896

951

1003

1072

1162

1246

1324

1397

1473

1555

1632

1705

2141

Kentucky

290

455

543

620

690

754

813

868

920

990

1082

1168

1248

1324

1403

1489

1570

1648

2116

341

531

633

722

803

875

943

1006

1066

1146

1251

1349

1440

1527

1617

1715

1807

1895

2426

Minnesota

298

466

555

634

704

768

827

883

935

1005

1097

1182

1262

1337

1416

1501

1582

1659

2120

420

632

742

837

921

998

1068

1134

1195

1277

1383

1482

1573

1660

1749

1845

1936

2023

2534

Maryland

232

359

429

491

548

600

649

696

740

800

880

956

1028

1097

1171

1251

1328

1402

1869

317

495

590

673

748

816

879

938

993

1067

1165

1256

1340

1420

1504

1594

1680

1761

2250

294

442

521

590

652

708

761

810

857

919

1002

1080

1152

1222

1294

1373

1449

1521

1965

328

513

612

698

775

846

911

972

1030

1107

1207

1302

1389

1472

1559

1653

1741

1826

2332

337

527

628

716

796

868

935

998

1057

1136

1239

1336

1426

1511

1600

1696

1786

1873

2393

Family Size

Over

332

513

608

691

766

834

896

955

1010

1083

1179

1269

1352

1430

1513

1601

1684

1764

2239

350

540

641

728

806

878

943

1005

1063

1140

1241

1335

1423

1505

1592

1684

1772

1856

2356

7.0000% Iowa

433

651

764

862

949

1028

1100

1167

1230

1314

1424

1525

1619

1708

1800

1899

1992

2081

2607

451

677

795

896

987

1068

1143

1213

1279

1366

1479

1585

1682

1774

1870

1972

2069

2161

2706

304

470

558

634

703

765

822

876

927

994

1082

1165

1241

1313

1389

1470

1546

1620

2057

6.0000% Louisiana

350

546

650

742

824

898

968

1033

1094

1176

1283

1383

1477

1565

1658

1757

1852

1942

2485

363

566

674

768

853

930

1002

1069

1132

1216

1327

1431

1527

1618

1714

1816

1914

2007

2566

217

335

398

453

502

547

588

627

663

712

775

835

890

942

996

1055

1111

1164

1481

234

361

428

487

539

587

631

672

711

763

830

894

952

1008

1066

1128

1187

1244

1581

325

485

570

643

709

769

825

877

926

991

1077

1158

1234

1305

1381

1462

1539

1613

2064

255

385

454

513

566

613

658

699

738

789

857

920

979

1034

1092

1154

1212

1268

1603

274

411

483

545

601

651

698

741

782

836

907

973

1033

1091

1151

1216

1277

1335

1683

353

552

658

751

834

910

980

1046

1108

1190

1299

1400

1494

1583

1677

1777

1872

1963

2508

484

704

817

913

998

1074

1144

1208

1269

1349

1453

1548

1636

1719

1805

1897

1983

2065

2546

557

810

938

1048

1144

1231

1311

1384

1453

1544

1662

1771

1871

1965

2062

2166

2264

2357

2901

A-16

253

390

462

525

581

632

679

723

765

820

893

961

1023

1083

1145

1211

1274

1335

1695

286

428

503

567

624

676

724

769

811

866

939

1007

1070

1129

1191

1257

1320

1380

1736

6.8750% Mississippi

344

538

641

731

812

886

954

1018

1078

1159

1264

1363

1455

1542

1633

1730

1823

1912

2442

363

560

665

755

837

910

979

1042

1102

1183

1287

1385

1475

1561

1651

1747

1838

1925

2443

245

377

447

508

563

613

658

701

742

795

866

932

993

1050

1111

1176

1237

1296

1646

6.0000% Massachusetts

307

460

541

612

675

733

787

837

885

949

1033

1111

1185

1255

1329

1409

1485

1558

2003

295

441

517

583

642

695

744

790

833

890

964

1034

1098

1158

1221

1289

1353

1414

1777

607

880

1019

1138

1242

1336

1422

1502

1576

1674

1801

1919

2027

2128

2234

2346

2451

2551

3138

644

934

1082

1207

1318

1417

1508

1592

1670

1775

1909

2033

2147

2255

2366

2484

2595

2701

3320

Family Size

Over

518

741

854

950

1034

1109

1178

1242

1301

1380

1481

1575

1661

1741

1825

1914

1997

2076

2539

568

812

935

1039

1131

1213

1288

1357

1422

1507

1617

1719

1812

1900

1990

2087

2177

2263

2763

231

342

400

450

495

536

573

608

640

684

740

793

842

888

936

988

1037

1083

1361

243

360

420

472

519

561

599

635

669

714

773

827

877

925

975

1028

1078

1126

1412

299

456

540

612

676

735

789

840

888

951

1034

1112

1184

1252

1323

1400

1472

1542

1956

314

479

565

640

708

769

825

878

927

993

1080

1160

1235

1306

1380

1459

1534

1606

2034

230

351

415

471

521

566

608

647

684

733

797

857

913

966

1021

1080

1136

1189

1509

244

372

440

498

551

599

643

684

722

774

842

904

963

1018

1076

1138

1196

1252

1587

6.0000% Kansas

374

577

684

777

861

937

1007

1073

1135

1217

1325

1425

1518

1606

1699

1797

1891

1980

2513

388

599

711

808

894

973

1046

1114

1178

1264

1376

1480

1577

1668

1764

1866

1963

2056

2609

443

636

734

817

890

956

1016

1071

1123

1192

1280

1362

1437

1507

1580

1658

1731

1800

2206

4.4500% Maine

260

400

474

538

596

648

696

741

784

841

915

984

1048

1109

1172

1240

1305

1367

1734

269

414

490

556

616

670

719

766

810

868

945

1016

1082

1145

1210

1280

1347

1410

1789

212

316

371

418

460

498

534

567

598

639

693

743

790

834

880

930

977

1022

1289

312

466

546

615

677

732

783

831

876

935

1013

1085

1152

1215

1280

1351

1417

1481

1857

276

423

501

568

629

684

735

782

827

887

966

1039

1107

1171

1239

1311

1380

1445

1838

719

1041

1205

1344

1467

1577

1678

1771

1858

1973

2122

2259

2385

2504

2627

2758

2881

2998

3681

208

319

378

430

476

517

556

592

626

672

731

787

839

888

939

994

1046

1096

1394

253

373

436

489

537

580

620

657

691

738

798

853

905

954

1005

1059

1110

1159

1451

7.0000% Missouri

676

979

1133

1264

1380

1484

1579

1667

1749

1857

1998

2128

2247

2359

2475

2598

2715

2825

3471

607

867

998

1109

1206

1294

1373

1447

1516

1606

1723

1831

1930

2023

2119

2221

2317

2408

2938

6.2500% Michigan

302

452

529

597

657

711

761

807

851

909

985

1055

1120

1182

1246

1315

1380

1442

1811

326

495

585

662

732

795

853

907

958

1026

1115

1198

1274

1347

1423

1504

1581

1655

2094

255

388

459

519

574

623

669

712

752

805

875

941

1001

1058

1118

1182

1243

1301

1646

Over

6.5000%

640

913

1050

1167

1269

1361

1444

1521

1593

1688

1811

1924

2028

2125

2225

2332

2433

2528

3083

686

977

1124

1248

1357

1455

1544

1626

1703

1804

1934

2055

2165

2268

2375

2489

2596

2697

3287

5.5000%

261

385

449

503

552

596

637

675

710

757

818

875

928

978

1029

1085

1137

1187

1484

272

400

466

523

573

619

661

699

736

784

847

906

960

1011

1064

1121

1175

1226

1530

6.0000%

335

509

601

680

751

816

875

930

983

1052

1143

1228

1306

1381

1458

1541

1620

1695

2144

348

528

623

705

778

845

906

963

1017

1089

1182

1270

1351

1427

1507

1593

1674

1751

2212

4.2250%

264

401

474

537

593

644

691

735

776

831

903

970

1033

1091

1153

1219

1281

1341

1696

276

420

495

561

619

672

721

767

810

867

942

1012

1076

1137

1201

1270

1334

1396

1764

Income

least

But

less

than

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Family Size

300

462

547

622

688

748

804

856

905

971

1056

1136

1209

1279

1352

1430

1504

1575

1996

316

487

577

655

725

788

847

902

953

1022

1112

1196

1274

1347

1424

1506

1584

1658

2101

Nebraska

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

274

423

501

569

630

686

737

785

830

890

968

1041

1109

1173

1240

1312

1380

1445

1832

New Mexico

280

443

530

607

676

739

798

853

905

975

1066

1152

1232

1308

1388

1473

1555

1633

2103

302

476

569

651

725

793

856

914

970

1044

1142

1234

1319

1400

1484

1576

1663

1746

2246

250

378

444

502

554

601

644

684

722

773

839

900

957

1011

1068

1128

1186

1241

1568

269

407

479

542

597

648

695

738

779

833

904

970

1031

1089

1149

1214

1275

1333

1680

325

512

613

701

780

852

919

982

1042

1122

1226

1324

1415

1502

1592

1690

1783

1871

2405

266

399

469

530

584

633

678

720

760

812

881

945

1004

1061

1119

1182

1241

1298

1636

Pennsylvania

251

381

449

508

561

609

653

694

733

784

852

914

972

1027

1084

1146

1204

1259

1589

328

505

599

680

753

818

879

936

990

1061

1154

1241

1322

1398

1477

1563

1644

1721

2180

315

497

594

680

757

827

892

953

1011

1088

1190

1285

1374

1458

1546

1641

1731

1818

2337

North Dakota

228

346

408

462

510

554

594

632

668

716

778

836

890

942

995

1053

1107

1160

1472

278

416

489

552

608

658

705

748

789

843

914

980

1041

1099

1160

1224

1285

1344

1691

281

424

499

563

621

673

721

766

808

865

938

1006

1069

1129

1191

1258

1321

1381

1738

289

436

513

579

639

692

742

788

831

888

964

1033

1098

1159

1223

1291

1355

1417

1782

Family Size

Over

344

523

618

700

773

840

902

959

1013

1085

1180

1268

1349

1426

1507

1594

1676

1754

2222

360

546

645

730

806

875

938

998

1054

1129

1226

1317

1401

1481

1564

1654

1738

1819

2301

179

283

340

390

436

477

516

552

587

633

694

751

805

856

910

968

1023

1077

1400

185

293

351

403

449

492

531

568

604

651

713

772

827

879

934

993

1049

1103

1431

292

459

548

627

698

763

823

880

934

1006

1101

1190

1273

1352

1435

1525

1610

1692

2189

303

474

567

647

720

787

849

907

961

1035

1132

1223

1308

1388

1473

1564

1651

1735

2239

5.5000% Nevada

338

520

617

700

775

843

905

964

1019

1092

1188

1278

1361

1439

1521

1609

1692

1771

2244

352

541

641

728

805

876

941

1002

1059

1135

1235

1328

1414

1495

1580

1671

1758

1840

2331

320

488

577

655

724

787

845

900

951

1020

1109

1193

1270

1344

1420

1503

1581

1656

2103

5.1250% New York

333

525

628

718

799

873

942

1006

1067

1148

1255

1355

1448

1537

1630

1729

1824

1915

2460

345

542

648

741

825

901

972

1038

1101

1185

1295

1398

1494

1585

1680

1783

1881

1974

2536

169

269

323

372

415

455

493

528

561

606

666

722

774

824

876

933

987

1039

1356

301

450

528

595

655

709

758

805

848

906

981

1052

1116

1178

1241

1310

1374

1436

1802

276

435

521

596

665

727

786

841

893

963

1055

1141

1222

1299

1380

1468

1551

1631

2117

306

460

541

610

673

729

780

829

874

934

1013

1086

1153

1217

1284

1355

1422

1487

1868

316

468

547

615

675

729

779

825

868

926

1000

1070

1133

1194

1256

1323

1386

1446

1800

190

300

360

412

460

503

543

581

617

665

728

788

843

896

952

1012

1069

1124

1456

6.0000% Rhode Island

296

446

525

592

653

708

758

805

849

908

984

1056

1121

1184

1248

1318

1384

1446

1818

372

564

665

752

830

901

966

1027

1085

1161

1261

1355

1441

1523

1608

1699

1786

1869

2362

5.0000% Ohio

287

431

505

570

627

679

727

772

814

869

942

1010

1073

1132

1193

1260

1322

1382

1737

344

510

595

668

733

791

845

895

941

1003

1084

1158

1227

1292

1359

1431

1499

1563

1944

A-17

312

487

581

663

737

805

868

927

983

1058

1156

1249

1335

1417

1502

1595

1683

1768

2278

363

536

625

702

770

831

887

939

988

1053

1137

1215

1287

1355

1425

1501

1571

1639

2036

376

556

648

728

798

861

919

973

1024

1091

1178

1258

1333

1403

1475

1553

1626

1696

2106

Family Size

Over

6.8500% New Jersey

381

578

681

770

850

922

989

1052

1110

1188

1290

1385

1473

1557

1643

1737

1825

1909

2411

395

597

704

795

878

952

1021

1085

1145

1225

1330

1428

1518

1603

1693

1788

1879

1965

2480

274

440

530

611

684

751

813

872

928

1003

1103

1197

1284

1368

1456

1552

1643

1731

2265

288

460

554

637

712

781

845

906

963

1041

1143

1239

1328

1414

1504

1601

1694

1784

2326

297

474

570

655

732

802

868

929

988

1067

1170

1268

1359

1446

1538

1636

1731

1821

2371

4.0000% North Carolina

194

306

367

420

468

512

553

592

628

677

741

801

857

911

967

1028

1086

1141

1477

200

315

377

431

480

525

567

606

643

693

758

820

877

932

989

1051

1109

1166

1507

261

390

458

516

567

614

657

697

734

784

849

910

966

1019

1074

1132

1188

1241

1556

294

438

512

576

634

685

732

777

818

873

944

1011

1072

1130

1191

1255

1316

1374

1718

328

510

608

693

770

841

906

967

1025

1102

1204

1299

1388

1472

1561

1656

1747

1834

2358

284

417

487

546

599

647

691

732

770

821

887

949

1006

1060

1116

1176

1233

1287

1609

326

476

554

620

679

732

781

826

869

925

998

1066

1129

1188

1249

1315

1377

1436

1785

403

594

693

777

852

919

981

1038

1092

1163

1255

1341

1420

1494

1571

1654

1731

1805

2240

292

443

522

590

651

706

757

805

849

909

986

1058

1124

1187

1253

1323

1390

1453

1829

318

481

566

640

706

765

820

872

920

984

1067

1145

1216

1284

1355

1431

1502

1570

1975

333

494

577

648

712

769

822

871

917

978

1057

1131

1199

1263

1330

1401

1468

1532

1911

355

517

600

672

735

791

844

892

937

997

1075

1148

1214

1277

1342

1412

1478

1541

1910

7.0000% South Carolina

388

572

667

748

821

886

945

1001

1052

1121

1211

1293

1369

1441

1516

1595

1670

1742

2162

305

484

582

668

747

818

885

947

1007

1087

1192

1291

1383

1471

1564

1664

1759

1851

2407

316

469

549

617

678

733

783

830

874

932

1008

1079

1144

1205

1269

1337

1402

1463

1827

5.7500% Oklahoma

318

496

592

676

751

820

884

944

1000

1076

1176

1270

1357

1440

1527

1621

1710

1795

2311

377

549

637

712

778

838

893

944

991

1054

1136

1212

1282

1348

1416

1489

1558

1623

2009

334

505

594

672

741

803

861

914

964

1031

1119

1200

1275

1346

1420

1499

1574

1645

2068

346

523

616

695

767

831

891

946

998

1067

1157

1241

1319

1392

1468

1550

1627

1701

2138

Over

6.6250%

310

493

592

680

759

831

899

962

1022

1103

1210

1310

1403

1492

1586

1687

1783

1876

2437

318

505

606

695

776

850

919

983

1044

1126

1235

1336

1431

1522

1617

1719

1817

1911

2479

4.7500%

347

514

600

674

740

800

854

905

952

1016

1098

1174

1244

1311

1380

1453

1523

1589

1981

366

542

632

710

779

842

899

952

1002

1068

1154

1234

1308

1377

1449

1527

1599

1669

2078

4.5000%

396

575

667

745

815

877

934

987

1036

1102

1187

1266

1339

1407

1478

1554

1625

1693

2093

422

613

710

793

866

932

992

1048

1100

1170

1259

1343

1419

1491

1565

1645

1720

1792

2211

6.0000%

356

537

633

715

788

854

915

972

1025

1096

1189

1275

1354

1429

1508

1592

1671

1746

2194

369

557

656

741

817

885

948

1007

1062

1136

1231

1320

1403

1480

1561

1648

1730

1808

2271

Income

least

But

less

than

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Family Size

South Dakota

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

306

462

544

615

678

735

788

837

884

945

1026

1101

1171

1236

1305

1378

1448

1514

1910

350

527

619

699

770

835

894

950

1002

1071

1162

1246

1324

1397

1474

1556

1634

1708

2148

379

570

670

756

832

902

966

1025

1081

1156

1252

1343

1426

1505

1587

1675

1758

1838

2309

320

478

560

631

694

751

804

853

899

960

1039

1113

1181

1245

1312

1384

1451

1516

1898

343

512

600

675

742

803

859

911

959

1024

1108

1187

1259

1327

1398

1474

1546

1614

2019

Utah

285

427

501

565

622

674

721

766

807

863

935

1002

1064

1122

1183

1248

1310

1369

1718

361

538

630

709

779

843

901

955

1006

1074

1162

1244

1319

1390

1464

1544

1618

1690

2111

337

529

633

724

806

881

951

1016

1078

1162

1271

1374

1470

1561

1657

1761

1860

1954

2528

354

553

661

755

840

918

990

1058

1122

1208

1320

1427

1525

1619

1718

1825

1926

2023

2611

210

322

382

434

481

523

562

599

633

679

739

796

848

897

948

1004

1056

1106

1405

219

337

399

453

502

546

587

625

660

708

771

829

883

934

988

1045

1099

1151

1461

Wyoming

195

300

356

405

449

488

525

559

592

635

691

744

793

839

888

940

989

1036

1318

402

604

709

799

880

953

1021

1083

1142

1221

1323

1418

1505

1588

1675

1767

1854

1938

2432

2, 7

Washington

313

493

591

677

755

826

893

955

1014

1094

1198

1297

1389

1477

1569

1669

1763

1855

2409

366

572

683

779

866

946

1020

1090

1155

1243

1359

1467

1568

1664

1765

1874

1977

2077

2676

226

348

412

468

518

563

605

644

681

730

794

854

910

962

1017

1076

1132

1185

1504

Family Size

Over

4.5000% Tennessee

421

631

741

835

920

996

1066

1131

1193

1274

1381

1479

1571

1657

1747

1843

1934

2021

2535

447

670

786

886

975

1056

1130

1199

1263

1349

1462

1566

1662

1753

1848

1949

2045

2136

2678

408

611

717

809

890

964

1032

1095

1154

1233

1336

1432

1520

1604

1691

1784

1872

1956

2454

459

686

804

905

996

1077

1152

1222

1288

1375

1488

1594

1691

1783

1879

1982

2078

2171

2717

493

736

862

970

1066

1153

1233

1307

1377

1470

1590

1702

1806

1903

2005

2114

2216

2314

2893

205

307

360

406

447

483

517

549

578

618

669

716

760

802

845

891

934

976

1222

211

316

371

417

459

497

532

564

594

634

687

736

780

823

867

914

959

1002

1253

4.8130% Vermont

376

559

655

737

810

875

936

992

1045

1115

1206

1290

1368

1442

1519

1601

1678

1752

2188

396

589

689

775

852

921

984

1043

1098

1172

1267

1356

1437

1515

1595

1681

1761

1839

2294

195

293

344

388

427

462

494

525

553

591

640

686

728

768

809

853

895

935

1172

391

608

725

827

918

1002

1080

1153

1221

1314

1435

1548

1654

1754

1859

1973

2080

2184

2806

285

457

550

632

707

775

839

899

955

1031

1131

1225

1313

1396

1484

1579

1669

1755

2277

520

774

906

1019

1120

1211

1295

1373

1445

1543

1669

1786

1894

1996

2102

2216

2323

2425

3029

6.5000% West Virginia

377

587

700

799

888

970

1045

1116

1183

1273

1390

1501

1604

1702

1804

1915

2020

2121

2730

310

497

599

688

769

842

911

976

1037

1119

1228

1329

1424

1514

1609

1711

1808

1901

2465

216

323

378

426

468

507

542

575

606

647

700

750

796

839

884

932

977

1020

1276

327

523

630

723

808

886

958

1026

1090

1177

1290

1397

1496

1590

1690

1797

1899

1996

2587

340

543

654

751

838

919

994

1064

1130

1220

1337

1448

1550

1648

1751

1862

1967

2068

2679

Family Size

Over

335

518

616

700

776

845

909

969

1025

1100

1198

1290

1374

1455

1539

1629

1714

1796

2283

352

545

648

737

816

889

956

1019

1078

1156

1259

1356

1445

1529

1617

1712

1802

1887

2399

230

349

413

469

519

564

607

646

684

734

801

863

921

976

1034

1096

1156

1213

1559

245

371

438

496

548

596

640

681

720

772

841

905

964

1021

1081

1145

1206

1265

1619

7.0000% Texas

542

806

943

1060

1165

1259

1346

1427

1502

1603

1733

1855

1967

2072

2182

2300

2411

2516

3141

572

850

994

1117

1227

1326

1417

1502

1581

1687

1824

1951

2068

2179

2294

2417

2533

2644

3297

307

476

566

644

714

777

836

891

942

1011

1101

1186

1264

1338

1415

1498

1577

1652

2100

6.0000% Virginia

219

328

384

433

476

515

551

584

615

657

711

761

808

851

897

946

992

1035

1295

224

335

392

442

486

526

562

596

628

670

725

777

824

868

915

964

1011

1056

1320

207

318

377

429

476

519

560

597

633

681

744

804

860

913

969

1029

1087

1142

1480

364

581

699

803

897

982

1062

1137

1208

1303

1428

1546

1656

1760

1869

1987

2099

2207

2857

244

383

458

524

583

636

686

733

777

837

914

987

1055

1119

1187

1259

1328

1394

1792

365

565

671

764

846

921

991

1056

1117

1199

1305

1405

1497

1585

1676

1774

1867

1956

2486

6.0000% Wisconsin

350

559

673

773

863

946

1023

1095

1163

1255

1376

1489

1595

1695

1801

1915

2023

2127

2754

263

413

493

563

626

684

737

787

834

898

980

1058

1130

1199

1271

1348

1422

1492

1915

257

388

457

517

571

620

666

708

748

802

872

938

999

1058

1119

1184

1247

1307

1668

276

432

515

588

654

714

769

822

871

937

1023

1104

1179

1250

1325

1405

1482

1555

1994

285

446

532

607

675

737

794

848

898

966

1055

1138

1215

1289

1366

1448

1527

1602

2053

Over

6.2500%

376

582

691

785

871

948

1019

1086

1149

1233

1342

1445

1540

1630

1724

1825

1920

2011

2556

390

604

717

815

904

984

1058

1127

1192

1279

1393

1499

1598

1691

1789

1893

1992

2087

2652

4.3000%

267

402

473

535

590

641

687

731

772

827

899

966

1029

1088

1151

1218

1281

1342

1709

281

422

496

560

618

670

718

763

806

862

937

1006

1071

1132

1196

1265

1330

1393

1769

5.0000%

292

457

545

622

692

755

814

869

920

990

1081

1166

1245

1320

1398

1483

1563

1640

2101

303

473

564

643

715

780

841

897

951

1022

1116

1204

1285

1362

1443

1531

1613

1692

2167

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

4.0000% Note:

their local sales tax amount.

232

357

422

479

530

577

620

660

697

748

813

875

931

985

1041

1102

1159

1213

1538

240

369

437

495

548

596

640

681

720

772

840

903

961

1017

1074

1136

1195

1251

1586

Use the Ratio Method to determine your local sales tax deduction. Your state sales tax rate is provided next to

the state name.

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

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

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

should use the Ratio Method to determine their local sales tax deduction. The denominator of the correct ratio is 7.25%,

and the numerator is the total sales tax rate minus 7.25%.

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

deducted.

The Nevada table includes the 2.25% uniform local sales tax rate in addition to the 4.60% state sales tax rate for

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

should use the Ratio Method to determine their local sales tax deduction. The denominator of the correct ratio is 6.85%,

and the numerator is the total sales tax rate minus 6.85%.

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

The rate increased during 2019 so the given rate is an average for the year.

A-18

Which Optional Local Sales Tax Table Should I Use?

IF you live in the state of…

AND you live in…

Alaska

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

Glendale, Mesa, Peoria, Phoenix, Tucson

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

Arizona

THEN use Local Table…

Arkansas

Any locality that imposes a local sales tax

Colorado

Adams County, Arapahoe County, Aurora, Boulder County, Centennial, Colorado Springs, Denver City, El Paso County, Lakewood, Larimer

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

Arvada, Boulder, Fort Collins, Greeley, Jefferson County, Longmont, Thornton, or Westminster.

Georgia

Any locality that imposes a local sales tax

Illinois

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

any other locality that imposes a local sales tax

Louisiana

Mississippi

Missouri

Aurora, Elgin, Waukegan

East Baton Rouge Parish

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, Terrebonne Parish, or any other locality that imposes a local sales tax

City of Jackson only

City of Tupelo only

Any locality that imposes a local sales tax

Counties: Chautauqua, Chenango, Columbia, Delaware, Greene, Hamilton, Tioga, Wayne Cities: New York, Norwich (Chenango County)

Counties: Albany, Allegany, Broome, Cattaraugus, Cayuga, Chemung, Clinton, Cortland, Dutchess, 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, Westchester, Wyoming, or Yates. Cities: Auburn, Glens Falls, Gloversville, Ithaca,

Johnstown, Mount Vernon, New Rochelle, Olean, Oneida (Madison County), Oswego, Rome, Salamanca, Saratoga Springs, Utica, White

Plains, Yonkers

New York

Any other locality that imposes a local sales tax

North Carolina

Any locality that imposes a local sales tax

Aiken County, Anderson County, Georgetown County, Greenwood County, Horry County, Lexington County, Myrtle Beach, Newberry

County, Orangeburg County, Spartanburg County, and York County

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

County, Colleton County, Darlington County, Dillon County, Florence County, Hampton County, Jasper County, Kershaw County, Lancaster

County, Lee County, Marion County, Marlboro County, McCormick County, Saluda County, Sumter County, and Williamsburg County

Abbeville County, Berkeley County, Clarendon County, Dorchester County, Edgefield County, Fairfield County, Laurens County, Pickens

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

South Carolina

Tennessee

Any locality that imposes a local sales tax

Utah

Any locality that imposes a local sales tax

Virginia

Any locality that imposes a local sales tax

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

2019 Optional Local Sales Tax Tables

Note. The numbers provided in this table are the base local general sales taxes, figured using a local sales tax rate of 1 percent.

Family Size

Income

At least

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

But less

than

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

101

110

119

127

134

144

158

170

182

193

205

217

229

241

310

108

118

127

135

143

154

168

181

193

204

216

229

242

253

325

Family Size

Over

109

120

131

140

149

158

169

184

198

211

223

236

250

263

276

351

100

113

125

135

145

155

163

175

190

205

218

231

244

258

272

285

362

109

120

129

138

147

154

165

179

191

203

214

226

238

250

261

328

109

122

134

145

155

164

173

184

199

213

226

238

251

265

277

290

362

Local Table A

102

113

123

132

141

149

160

174

188

200

212

224

238

250

263

336

106

117

127

137

146

154

165

180

193

206

218

231

245

257

270

344

Family Size

Over

111

129

145

159

171

183

193

203

217

234

250

265

278

293

308

323

337

419

118

137

153

168

181

193

204

215

229

247

263

279

294

309

325

340

355

441

100

116

130

143

154

164

174

183

195

210

225

238

251

264

278

291

303

377

114

132

148

162

175

186

197

207

220

238

254

269

283

297

313

327

341

423

Local Table B

101

117

132

144

156

167

176

186

198

214

228

242

255

268

283

296

309

386

106

124

139

152

164

175

186

195

208

225

240

254

268

282

297

311

324

404

Family Size

Over

136

158

177

193

208

222

235

246

262

282

301

319

335

352

370

387

403

498

145

168

188

205

221

235

249

261

278

299

319

337

354

372

391

409

426

526

104

114

123

132

140

152

167

181

194

206

219

233

247

260

339

109

119

129

138

147

158

174

188

201

214

228

242

256

269

350

Local Table C

A-19

123

143

160

175

189

201

213

223

238

256

273

289

304

320

336

352

367

454

130

151

169

185

199

212

225

236

251

271

289

305

321

337

355

371

387

478

Over

Local Table D

101

112

123

133

142

151

163

178

193

207

220

234

248

262

276

358

103

115

126

136

145

154

166

182

197

211

224

238

253

267

281

364

105

117

128

138

148

157

169

185

200

214

228

242

257

272

285

369

108

120

131

142

152

161

173

190

205

219

233

247

263

277

292

377

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