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Department of the Treasury

Internal Revenue Service

2021 Instructions for Schedule A

Itemized

Deductions

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

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

your standard deduction.

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

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

can also deduct certain casualty and theft losses.

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

2021, 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) and its instructions, such as legislation enacted after

they were published, go to IRS.gov/

ScheduleA.

What’s New

Personal protective equipment (PPE).

Amounts paid for PPE, such as masks,

hand sanitizer and sanitizing wipes, for

the primary purpose of preventing the

spread of Coronavirus, are qualified

medical expenses. If the amounts were

paid or reimbursed under a health flexible spending arrangement, Archer medical savings account, health reimbursement arrangement or any other health

plan, the amounts are not deductible on

Schedule A.

Standard mileage rates. The standard

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

medical reasons decreased to 16 cents a

mile. The 2021 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 ex-

ceeds 7.5% of the amount of your adjusted gross income on Form 1040 or

1040-SR, line 11.

If you received a distribution

from a health savings account

CAUTION or a medical savings account in

2021, see Pub. 969 to figure your deduction.

Deceased taxpayer. Certain medical

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

502 for details.

More information. Pub. 502 discusses

the types of expenses you can and can’t

deduct. It also explains when you can

deduct capital expenses and special care

expenses for disabled persons.

Examples of Medical and

Dental Payments You Can

Deduct

To the extent you weren't reimbursed,

you can deduct what you paid for:

• Insurance premiums for medical

and dental care, including premiums for

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

Limit on long-term care premiums you

can deduct, later. Reduce the insurance

premiums by any self-employed health

insurance deduction you claimed on

Schedule 1 (Form 1040), line 17. You

can't deduct insurance premiums paid by

making a pre-tax reduction to your employee compensation because these

amounts are already being excluded

A-1

Dec 21, 2021

Cat. No. 53061X

from your income by not being included

in box 1 of your Form(s) W-2. If you are

a retired public safety officer, you can't

deduct any premiums you paid to the extent they were paid for with a tax-free

distribution from your retirement plan.

If, during 2021, 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, and insulin treatments your doctor ordered.

• Diagnostic tests, such as a

full-body scan, pregnancy test, or blood

sugar test kit.

• Nursing help (including your share

of the employment taxes paid). If you

paid someone to do both nursing and

housework, you can deduct only the cost

of the nursing help.

• Hospital care (including meals and

lodging), clinic costs, and lab fees.

• Qualified long-term care services

(see Pub. 502).

• The supplemental part of Medicare

insurance (Medicare Part B).

• The premiums you pay for Medicare Part D insurance.

• A program to stop smoking and for

prescription medicines to alleviate nicotine withdrawal.

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

obesity) diagnosed by a doctor.

• Medical treatment at a center for

drug or alcohol addiction.

• Medical aids such as eyeglasses,

contact lenses, hearing aids, braces,

crutches, wheelchairs, and guide dogs,

including the cost of maintaining them.

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

keratotomy.

• Lodging expenses (but not meals)

while away from home to receive medical care provided by a physician in a

hospital or a medical care facility related

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

recreation, or vacation in the travel.

Don't deduct more than $50 a night for

each person who meets the requirements

in Pub. 502 under Lodging.

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

your own car, you can claim what you

spent for gas and oil to go to and from

the place you received the care; or you

can claim 16 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

2021, of the person for whom the premiums were paid. See the following chart

for details.

THEN the most

you can deduct

is . . .

IF the person was,

at the end of 2021,

age . . .

40 or under

$ 450

41–50

$ 850

51–60

$ 1,690

61–70

$ 4,520

71 or older

$ 5,640

Examples of Medical and

Dental Payments You Can't

Deduct

• The cost of diet food.

• Cosmetic surgery unless it was

necessary to improve a deformity related

to a congenital abnormality, an injury

from an accident or trauma, or a disfiguring disease.

• Life insurance or income protection policies.

• The Medicare tax on your wages

and tips or the Medicare tax paid as part

of the self-employment tax or household

employment taxes.

If you were age 65 or older but

TIP not entitled to social security

benefits, you can deduct premiums you voluntarily paid for Medicare

Part A coverage.

• Nursing care for a healthy baby.

But you may be able to take a credit for

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

• Illegal operations or drugs.

• Imported drugs not approved by

the U.S. Food and Drug Administration

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

• Nonprescription medicines, other

than insulin (including nicotine gum and

certain nicotine patches).

• Travel your doctor told you to take

for rest or a change.

• Funeral, burial, or cremation costs.

Line 1

Medical and Dental

Expenses

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

insurance or other sources. See Reimbursements, later.

If advance payments of the premium

tax credit were made, or you think you

may be eligible to claim a premium tax

credit, fill out Form 8962 before filling

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

how to figure your medical and dental

expenses deduction.

A-2

Don't forget to include insur-

TIP ance premiums you paid for

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

health insurance deduction on Schedule

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

If, during 2021, 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

2021 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 $4,300 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 2021 return.

Example. You provided over half of

your mother's support but can't claim her

as a dependent because she received wages of $4,300 in 2021. You can include

on line 1 any medical and dental expenses you paid in 2021 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 2021 for

medical or dental expenses you paid in

2021, reduce your 2021 expenses by this

amount. If you received a reimbursement in 2021 for prior year medical or

dental expenses, don't reduce your 2021

expenses by this amount. However, if

you deducted the expenses in the earlier

year and the deduction reduced your tax,

you must include the reimbursement in

income on Schedule 1 (Form 1040),

line 8z. See Pub. 502 for details on how

to figure the amount to include.

Cafeteria plans. You can’t deduct

amounts that have already been excluded from your income, so don’t include

on line 1 insurance premiums paid by an

employer-sponsored health insurance

plan (cafeteria plan) unless the premiums are included in box 1 of your

Form(s) W-2. Also, don't include any

other medical and dental expenses paid

by the plan unless the amount paid is included in box 1 of your Form(s) W-2.

Taxes You Paid

Taxes You Can't Deduct

• Federal income and most excise

taxes.

• Social security, Medicare, federal

unemployment (FUTA), and railroad retirement (RRTA) taxes.

• Customs duties.

• Federal estate and gift taxes. However, see Line 16, later, if you had income in respect of a decedent.

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

fees, assessments for sidewalks or other

improvements to your property, tax you

paid for someone else, and license fees

(for example, marriage, driver's, and

pet).

• Foreign personal or real property

taxes.

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.

Line 5

Line 5a

The deduction for state and local taxes is

generally limited to $10,000 ($5,000 if

married filing separately). State and local taxes subject to this limit are the taxes that you include on lines 5a, 5b, and

5c.

Safe harbor for certain charitable

contributions made in exchange for a

state or local tax credit. If you made a

charitable contribution in exchange for a

state or local tax credit and your charitable contribution deduction must be reduced as a result of receiving or expecting to receive the tax credit, you may

qualify for a safe harbor that allows you

to treat some or all of the disallowed

charitable contribution as a payment of

state and local taxes.

The safe harbor applies if you meet

the following conditions.

1. You made a cash contribution to

an entity described in section 170(c).

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

credit.

3. You must reduce your charitable

contribution amount by the amount of

the state or local tax credit you receive.

If you meet these conditions, and to the

extent you apply the state or local tax

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

amount on line 5a, 5b, or 5c, whichever

is appropriate. To the extent you apply a

portion of the credit to offset your state

or local tax liability in a subsequent year

(as permitted by law), you may treat this

amount as state or local tax paid in the

year the credit is applied.

A-3

You may want to take a credit

TIP for U.S. possession tax instead

of a deduction. See the instructions for Schedule 3 (Form 1040), line 1,

for details.

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 2021. Your

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

Forms

W-2G,

1099-G,

1099-R,

1099-MISC, and 1099-NEC may also

show state and local income taxes withheld; however, don't include on line 5a

any withheld taxes you deducted on other forms, such as Schedule C, E or F.

• State and local income taxes paid

in 2021 for a prior year, such as taxes

paid with your 2020 state or local income tax return. Don't include penalties

or interest.

• State and local estimated tax payments made during 2021, including any

part of a prior year refund that you chose

to have credited to your 2021 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 2021, or

• Refund of, or credit for, prior year

state and local income taxes you actually

received in 2021. Instead, see the instructions for Schedule 1 (Form 1040),

line 1.

State and Local General

Sales Taxes

If you elect to deduct state and local

general sales taxes instead of income

taxes, you must check the box on

line 5a. To figure your state and local

general sales tax deduction, you can use

either your actual expenses or the optional sales tax tables.

Actual Expenses

Generally, you can deduct the actual

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

paid in 2021 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 2021 for amounts paid

in 2021, reduce your actual 2021 state

and local general sales taxes by this

amount. If you received a refund of state

or local general sales taxes in 2021 for

prior year purchases, don't reduce your

2021 state and local general sales taxes

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

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

to include the refund in income on

Schedule 1 (Form 1040), line 8z. See

Recoveries in Pub. 525 for details.

Optional Sales Tax Tables

Instead of using your actual expenses,

you can use the 2021 Optional State

Sales Tax Table and the 2021 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 2021, enter the applicable

amount, based on your 2021 income and

family size, from the 2021 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 2021 income. If married filing separately, don't include your

spouse's income.

A-4

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 2021 income is the

amount shown on your Form 1040 or

1040-SR, line 11, plus any nontaxable

items, such as the following.

• Tax-exempt interest.

• Veterans' benefits.

• Nontaxable combat pay.

• Workers' compensation.

• Nontaxable part of social security

and railroad retirement benefits.

• Nontaxable part of IRA, pension,

or annuity distributions. Don't include

rollovers.

• Public assistance payments.

What if you lived in more than one

state? If you lived in more than one

state during 2021, 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 2021 and the denominator of which is the total number of days

in the year (365).

3. If you also lived in a locality during 2021 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, 2021 (243

days), and in State B from September 1

through December 31, 2021 (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 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 2021, or

Had any nontaxable income in 2021.

1. Enter your state general sales taxes from the 2021 Optional State Sales Tax Table

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

Next. If, for all of 2021, 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 2021?

No. Enter -0-.

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

Yes. Enter your base local general sales taxes from the 2021 Optional Local

Sales Tax Tables.

3. Did your locality impose a local general sales tax in 2021? 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 2021, 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 2021, see the instructions for line 6 of the worksheet.

A-5

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

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 2021 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 2021, enter

the applicable amount, based on your

2021 income and family size, from the

2021 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 2021 income. See the instructions

for line 1 of the worksheet to figure your

2021 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 2021, 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 2021 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, 2021

(243 days), and in Locality 2 from September 1 through December 31, 2021

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

amount to enter on line 2 as follows.

Note that this amount may not equal

your local sales tax deduction, which is

figured on line 6 of the worksheet.

Locality 1:

Locality 2:

$100 x 243/365 = $ 67

$150 x 122/365 =

Total

= $117

Line 3. If you lived in California, check

the “No” box if your combined state and

local general sales tax rate is 7.2500%.

Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7.2500%.

If you lived in Nevada, check the

“No” box if your combined state and local general sales tax rate is 6.8500%.

Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6.8500%.

What if your local general sales tax

rate changed during 2021? If you

checked the “Yes” box and your local

general sales tax rate changed during

2021, 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

2021 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, 2021 (273 days).

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

31, 2021 (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

A-6

What if you lived in more than one

locality in the same state during 2021?

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 2021 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 2021 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 2021 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, 2021

(243 days), and in Locality 2 from September 1 through December 31, 2021

(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 2021,

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 2021. 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 2021, 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

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

2021.

If you sold your home in 2021, 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 2021 and assessed prior to 2022 can be deducted for

2021. 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 2021 of real estate

taxes you paid in 2021, reduce your de-

A-7

duction by the amount of the refund or

rebate. If you received a refund or rebate

in 2021 of real estate taxes you paid in

an earlier year, don't reduce your deduction by this amount. Instead, you must

include the refund or rebate in income

on Schedule 1 (Form 1040), line 8z, if

you deducted the real estate taxes in the

earlier year and the deduction reduced

your tax. See Recoveries in Pub. 525 for

details on how to figure the amount to

include in income.

Line 5c

State and Local Personal

Property Taxes

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

if the taxes were based on value alone

and were imposed on a yearly basis.

Example. You paid a yearly fee for

the registration of your car. Part of the

fee was based on the car's value and part

was based on its weight. You can deduct

only the part of the fee that was based

on the car's value.

Prepayment of next year's property

taxes. Only taxes paid in 2021 and assessed prior to 2022 can be deducted for

2021. State or local law determines

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

tax imposed.

Line 6

Other Taxes

Enter only one total on line 6, but list the

type and amount of each tax included.

Include on this line income taxes you

paid to a foreign country and generation

skipping tax (GST) imposed on certain

income distributions.

You may want to take a credit

TIP for the foreign tax instead of a

deduction. See the instructions

for Schedule 3 (Form 1040), line 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), line 21), as explained in

Pub. 936 and Pub. 970.

Check the box on line 8 if you had

one or more home mortgages in 2021

with an outstanding balance and you

didn't use all of your home mortgage

proceeds from those loans to buy, build,

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

used for other purposes isn’t deductible

on lines 8a or 8b.

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

what interest you can include on lines 8a

and 8b.

If you used any home mortgage

TIP proceeds for a business or in-

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.

vestment purpose, interest you

paid that is allocable to those proceeds

may still be deductible as a business or

investment expense elsewhere on your

return.

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.

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.

In general, if you paid interest in

2021 that applies to any period after

2021, you can deduct only amounts that

apply for 2021.

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 2021 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.

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.

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 Octo-

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ber 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),

line 8z.

More than one borrower. If you and

at least one other person (other than

your spouse if you file a joint return)

were liable for and paid interest on a

mortgage that was your home, you can

only deduct your share of the interest.

Shared interest reported on your

Form 1098. If the shared interest was

reported on the Form 1098 you received,

deduct only your share of the interest on

line 8a. Let each of the other borrowers

know what 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.

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.

A-9

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

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 2021. 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 2021.

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 2021 if the mortgage insurance contract was issued in 2021.

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 2021, 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 11, is more than

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

1040-SR, line 11, 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.

2. You have no other deductible investment expenses.

3. You have no disallowed investment interest expense from 2020.

Alaska Permanent Fund dividends, including those reported

CAUTION on Form 8814, aren't investment income.

For more details, see Pub. 550.

Gifts to Charity

You can deduct contributions or gifts

you gave to organizations that are religious, charitable, educational, scientific,

or literary in purpose. You can also deduct what you gave to organizations that

work to prevent cruelty to children or

animals. Certain whaling captains may

be able to deduct expenses paid in 2021

for Native Alaskan subsistence bowhead

whale hunting activities. See Pub. 526

for details.

If you itemize your deductions, don’t

claim a deduction for a gift to a charity

on Form 1040 or Form 1040–SR,

line 12b. Claim that deduction on

Schedule A.

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.

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 2021 for qualified mortgage insurance for a contract issued after December 31,

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

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

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

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

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• Nonprofit hospitals and medical

research organizations.

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

your contribution isn't a substitute for

tuition or other enrollment fees.

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

purposes.

Amounts You Can Deduct

Contributions can be in cash, property,

or out-of-pocket expenses you paid to do

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

and from the volunteer work, you can

take the actual cost of gas and oil or 14

cents a mile. Add parking and tolls to

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

were repaid to you.

Gifts from which you benefit. If you

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

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

value of the benefit. But this rule doesn't

apply to certain membership benefits

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

benefits of token value. For details, see

Pub. 526.

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

dinner and the value of the dinner was

$40. You can deduct only $30.

Gifts of $250 or more. You can deduct

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

contemporaneous written acknowledgment from the charitable organization

showing the information in (1) and (2)

next.

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

of any property donated.

2. Whether the organization did or

didn’t give you any goods or services in

return for your contribution. If you did

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

included. If you received only intangible

religious benefits (such as admission to

a religious ceremony), the organization

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

In figuring whether a gift is $250 or

more, don't combine separate donations.

For example, if you gave your church

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

treat each $25 payment as a separate

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

from each paycheck as a separate gift.

See Pub. 526 if you made a separate gift

of $250 or more through payroll deduction.

To be contemporaneous, you must

get the written acknowledgment from

the charitable organization by the date

you file your return or the due date (including extensions) for filing your return, whichever is earlier. Don't attach

the contemporaneous written acknowledgment to your return. Instead, keep it

for your records.

Limit on the amount you can deduct.

See Pub. 526 to figure the amount of

your deduction if any of the following

applies.

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

more than 30% of the amount on Form

1040 or 1040-SR, line 11.

2. Your gifts of capital gain property

are more than 20% of the amount on

Form 1040 or 1040-SR, line 11.

3. You gave gifts of property that

increased in value or gave gifts of the

use of property.

Amounts You Can't Deduct

• Certain contributions to charitable

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

for your contribution. See Pub. 526 for

more details and exceptions.

See Safe harbor for certain

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.

A-11

• Dues, fees, or bills paid to country

clubs, lodges, fraternal orders, or similar

groups.

• Cost of raffle, bingo, or lottery

tickets. But you may be able to deduct

these expenses on line 16. See Line 16,

later, for more information on gambling

losses.

• Value of your time or services.

• Value of blood given to a blood

bank.

• The transfer of a future interest in

tangible personal property. Generally,

no deduction is allowed until the entire

interest has been transferred.

• Gifts to individuals and groups that

are operated for personal profit.

• Gifts to foreign organizations.

However, you may be able to deduct

gifts to certain U.S. organizations that

transfer funds to foreign charities and

certain Canadian, Israeli, and Mexican

charities. See Pub. 526 for details.

• Gifts to organizations engaged in

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

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

• Gifts to groups whose purpose is

to lobby for changes in the laws.

• Gifts to civic leagues, social and

sports clubs, labor unions, and chambers

of commerce.

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

• Cost of tuition. However, you may

be able to take an education credit (see

Form 8863).

Line 11

Gifts by Cash or Check

Enter on line 11 the total value of gifts

you made in cash or by check (including

out-of-pocket expenses), unless a limit

on deducting gifts applies to you. For

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

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

information.

Deduction for gifts by cash or check

limited. If your deduction for the gifts

you made in cash or by check is limited,

see Pub. 526 to figure the amount you

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

or by check.

Recordkeeping. For any contribution

made in cash, regardless of the amount,

you must maintain as a record of the

contribution a bank record (such as a

canceled check or credit card statement)

or a written record from the charity. The

written record must include the name of

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

through payroll deduction, see Pub. 526

for information on the records you must

keep. Don't attach the record to your tax

return. Instead, keep it with your other

tax records.

For contributions of $250 or more,

you must also have a contemporaneous

written acknowledgment from the charitable organization. See Gifts of $250 or

more, earlier, for more information. You

will still need to keep a record of when

you made the cash contribution if the

contemporaneous written acknowledgment doesn't include that information.

Qualified Contributions

In general, you can elect to treat gifts by

cash or check as qualified contributions

if the gift was paid in 2021 to a qualified

charitable organization. This election

isn't available for contributions to an organization described in IRC 509(a)(3) or

for the establishment of a new, or maintenance of an existing, donor advised

fund. For details, see Pub. 526.

Qualified contributions are not subject to a limitation based on a percentage

of adjusted gross income; however, certain limits may apply if your qualified

contributions are more than the amount

on Form 1040 or 1040-SR, line 11, minus all other allowable contributions.

For details, see Pub. 526.

Include any contributions that you

elect to treat as qualified contributions in

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

amount of your qualified contributions

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

Line 12

Other Than by Cash or

Check

Enter on line 12 the total value of your

contributions of property other than by

cash or check, unless a limit on deducting gifts applies to you. For more information about the limits on deducting

gifts, see Limit on the amount you can

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

year. See Pub. 526 for more information.

Deduction for gifts other than by cash

or check limited. If your deduction for

the contributions of property other than

by cash or check is limited, see Pub. 526

to figure the amount you can deduct.

Only enter on line 12 the deductible value of your contributions of property other than by cash or check.

Valuing contributions of used items.

If you gave used items, such as clothing

or furniture, deduct their fair market value at the time you gave them. Fair market value is what a willing buyer would

pay a willing seller when neither has to

buy or sell and both are aware of the

conditions of the sale. For more details

on determining the value of donated

property, see Pub. 561.

Deduction more than $500. If the

amount of your deduction is more than

$500, you must complete and attach

Form 8283. For this purpose, the

“amount of your deduction” means your

deduction before applying any income

limits that could result in a carryover of

contributions.

Contribution of motor vehicle, boat,

or airplane. If you deduct more than

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

certain contributions of clothing and

household items (discussed next)), you

may also have to get appraisals of the

values of the donated property. See

Form 8283 and its instructions for details.

Contributions of clothing and household items. A deduction for these con-

A-12

tributions will be allowed only if the

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

contribution of any single item for

which a deduction of more than $500 is

claimed and for which you include a

qualified appraisal and Form 8283 with

your tax return.

Recordkeeping. If you gave property,

you should keep a receipt or written

statement from the organization you

gave the property to, or a reliable written

record, that shows the organization's

name and address, the date and location

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

should also keep reliable written records

that include:

• How you figured the property's

value at the time you gave it. If the value

was determined by an appraisal, keep a

signed copy of the appraisal.

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

have resulted if the property had been

sold at its fair market value.

• How you figured your deduction if

you chose to reduce your deduction for

gifts of capital gain property.

• Any conditions attached to the gift.

If the gift of property is $250 or

more, you must also have a contemporaneous written acknowledgment from the

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

doesn't satisfy the contemporaneous

written acknowledgment requirement,

and a contemporaneous written acknowledgment isn't a substitute for the

other records you may need to keep if

you gave property.

If your total deduction for gifts

of property is over $500, you

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 attributable to a federally declared disaster to the extent that:

1. The amount of each separate

casualty or theft loss is more than $100,

and

2. The total amount of all losses

during the year (reduced by the $100

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

of the amount on Form 1040 or

1040-SR, line 11.

See the Instructions for Form 4684

and Pub. 547 for more information.

Other Itemized

Deductions

Line 16

Increased Standard

Deduction Reporting

itemizing your deductions, you can

claim an increased standard deduction

using Schedule A by doing the following.

1. List the amount from Form 4684,

line 15, on the dotted line next to line 16

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

2. List your standard deduction

amount on the dotted line next to line 16

as "Standard Deduction Claimed With

Qualified Disaster Loss."

3. Combine the two amounts on

line 16 and enter on Form 1040 or

1040-SR, line 12a.

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.

• Gambling losses (gambling losses

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

non-winning bingo, lottery, and raffle

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

(Form 1040), line 8b.

• Casualty and theft losses of income-producing property from Form

4684, lines 32 and 38b, or Form 4797,

line 18a.

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

• A deduction for amortizable bond

premium (for example, a deduction allowed for a bond premium carryforward

or a deduction for amortizable bond premium on bonds acquired before October

23, 1986).

• An ordinary loss attributable to a

contingent payment debt instrument or

an inflation-indexed debt instrument (for

example, a Treasury Inflation-Protected

Security).

• Deduction for repayment of

amounts under a claim of right if over

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

• Certain unrecovered investment in

a pension.

• Impairment-related work expenses

of a disabled person.

Total Itemized

Deductions

CAUTION

Other Itemized Deductions

Line 18

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.

If you elect to itemize for state tax or

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

Only the expenses listed next

can be deducted on line 16. For

CAUTION more information about each of

these expenses, see Pub. 529.

If you have a net qualified disaster loss

on Form 4684, line 15, and you aren’t

A-13

Be sure to consider the adjust-

TIP ment to income for charitable

contributions on Form 1040 or

1040-SR, line 12b, when deciding

whether to itemize. You can only claim

that adjustment to income if you take the

standard deduction.

2021 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

294

421

485

538

586

628

666

702

735

778

835

887

934

978

1024

1073

1119

1162

1414

323

461

531

590

642

688

730

769

805

853

915

971

1023

1072

1122

1176

1226

1273

1549

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

252

360

415

461

502

538

571

601

630

667

716

760

801

839

878

920

960

997

1213

California

314

458

532

595

650

700

745

787

827

879

946

1008

1065

1119

1174

1234

1289

1342

1652

356

520

603

674

737

793

845

892

937

996

1072

1143

1207

1268

1331

1398

1461

1521

1871

210

331

396

454

506

553

598

639

679

731

801

866

927

985

1046

1111

1173

1233

1595

218

344

412

472

526

576

622

665

706

761

833

901

964

1025

1088

1156

1221

1284

1660

312

468

549

619

682

738

790

838

883

943

1022

1095

1162

1225

1291

1362

1428

1492

1868

336

505

592

668

735

796

852

904

953

1018

1102

1181

1254

1322

1393

1470

1542

1610

2016

Hawaii

275

412

483

544

599

649

694

736

776

829

897

961

1020

1076

1134

1196

1254

1310

1639

345

493

567

630

685

735

780

821

860

911

976

1037

1092

1144

1198

1255

1308

1359

1653

384

560

650

726

794

855

910

961

1009

1073

1155

1231

1300

1366

1433

1506

1574

1638

2015

District of Columbia

196

310

371

425

473

518

559

598

634

684

749

810

866

920

977

1038

1096

1152

1490

405

591

686

766

837

901

960

1014

1064

1131

1218

1298

1371

1440

1512

1588

1660

1728

2125

224

353

424

485

541

592

639

684

726

783

857

927

992

1054

1119

1189

1256

1320

1708

1,6

355

532

625

705

776

840

899

954

1006

1074

1164

1247

1323

1396

1471

1552

1628

1700

2129

Family Size

Over

280

413

481

540

591

638

681

720

757

806

870

929

983

1034

1087

1143

1196

1247

1544

302

445

519

582

638

688

734

777

817

870

939

1002

1061

1116

1173

1234

1291

1346

1666

4.0000% Arizona

363

519

597

663

721

773

821

864

905

958

1028

1091

1149

1204

1260

1320

1376

1430

1739

389

555

639

710

772

827

878

925

968

1025

1099

1167

1229

1288

1348

1412

1472

1529

1859

246

363

423

475

520

561

599

634

666

709

765

817

865

910

956

1006

1052

1097

1358

7.2500% Colorado

422

616

715

799

873

940

1001

1057

1110

1179

1270

1353

1429

1501

1576

1655

1730

1801

2215

446

651

755

844

922

993

1057

1117

1172

1246

1341

1429

1510

1586

1665

1749

1827

1902

2340

127

191

225

254

280

304

325

346

364

390

422

453

481

508

535

565

593

619

777

235

371

445

510

569

622

672

719

763

823

901

975

1043

1109

1177

1251

1322

1389

1798

265

394

460

517

568

614

656

694

731

779

842

900

954

1005

1057

1113

1166

1216

1513

144

218

257

290

320

347

372

395

416

445

483

517

550

580

612

646

678

708

889

390

586

688

776

855

925

991

1051

1108

1184

1282

1374

1458

1538

1621

1710

1794

1874

2347

379

537

615

682

740

792

839

883

923

977

1046

1109

1167

1221

1277

1336

1391

1444

1749

150

226

266

301

331

359

385

409

431

461

500

536

569

601

634

669

702

733

921

301

448

524

589

646

698

746

791

832

887

959

1025

1087

1144

1204

1268

1329

1386

1724

325

483

565

635

698

754

806

854

898

958

1036

1107

1174

1236

1301

1370

1435

1497

1863

455

643

737

817

886

948

1004

1056

1105

1169

1251

1326

1395

1459

1526

1596

1662

1725

2088

507

716

821

909

986

1055

1118

1176

1229

1300

1391

1475

1551

1623

1697

1775

1848

1918

2320

4.0000% Idaho

370

555

652

735

809

876

938

995

1049

1120

1214

1300

1380

1456

1534

1618

1698

1773

2221

319

470

548

615

674

727

775

820

863

919

991

1058

1120

1178

1238

1303

1363

1421

1759

138

208

245

276

305

330

354

376

396

424

459

493

523

552

582

614

645

674

846

6.0000% Florida

229

361

433

496

553

605

653

699

742

800

876

947

1014

1077

1144

1216

1284

1350

1746

343

510

597

671

737

796

851

902

949

1012

1094

1170

1240

1306

1374

1448

1517

1582

1969

A-14

548

774

887

982

1065

1139

1207

1269

1327

1404

1502

1592

1674

1751

1831

1916

1995

2069

2503

Family Size

Over

318

488

578

656

726

790

849

905

957

1027

1118

1203

1282

1357

1435

1519

1599

1675

2132

341

523

620

704

779

848

911

971

1027

1102

1199

1291

1376

1456

1541

1631

1717

1799

2290

5.6000% Arkansas

332

491

572

641

703

758

809

856

900

959

1034

1104

1169

1229

1292

1359

1423

1483

1835

352

519

605

678

744

802

856

906

952

1014

1094

1168

1236

1300

1367

1438

1505

1568

1941

283

433

513

582

645

701

754

802

849

910

991

1066

1136

1202

1271

1346

1416

1484

1887

2.9000% Connecticut

154

232

273

309

341

369

396

420

443

474

514

551

585

617

651

687

721

754

946

159

241

283

320

353

383

410

435

459

491

532

571

606

640

675

713

748

782

981

218

337

401

457

508

554

597

637

675

726

793

856

914

970

1028

1091

1151

1209

1555

237

366

435

496

551

601

648

691

733

788

861

929

992

1053

1116

1184

1249

1312

1688

378

563

659

741

814

879

940

996

1048

1118

1208

1292

1370

1443

1518

1599

1676

1748

2176

172

261

308

348

384

417

447

475

501

536

582

624

664

701

739

781

820

858

1079

630

890

1020

1129

1225

1310

1387

1459

1525

1613

1725

1828

1923

2011

2102

2199

2290

2376

2872

273

402

469

525

575

620

661

700

735

783

844

901

953

1002

1053

1108

1159

1207

1493

257

397

473

539

598

653

703

750

795

855

934

1008

1077

1142

1211

1285

1356

1423

1831

187

284

335

379

418

453

486

517

545

584

633

680

723

763

805

851

893

934

1176

196

298

352

398

439

477

511

543

573

614

666

715

760

802

847

895

939

982

1237

313

461

537

602

659

711

758

802

843

897

967

1032

1092

1148

1207

1269

1327

1383

1710

340

501

583

653

715

771

822

870

914

973

1049

1120

1185

1246

1309

1376

1440

1500

1854

6.0000% Illinois

582

822

942

1043

1131

1210

1282

1348

1409

1490

1594

1690

1777

1859

1943

2033

2117

2196

2656

358

549

651

739

819

891

958

1020

1079

1158

1261

1358

1447

1532

1620

1716

1806

1892

2409

248

384

457

521

578

631

680

725

769

827

903

974

1041

1104

1171

1242

1310

1376

1770

6.0000% Georgia

357

532

623

700

769

831

888

941

991

1057

1142

1221

1294

1363

1435

1511

1583

1652

2056

203

309

364

412

455

494

530

563

594

636

690

741

787

832

878

927

974

1018

1282

361

531

618

693

759

818

872

922

969

1032

1113

1187

1256

1321

1388

1459

1527

1591

1966

Over

6.5000%

372

571

677

768

851

926

996

1061

1122

1204

1311

1412

1505

1593

1685

1784

1878

1968

2506

391

600

712

808

895

975

1048

1116

1181

1267

1380

1486

1584

1677

1774

1879

1977

2072

2640

6.3500%

264

408

486

553

614

670

722

771

817

878

959

1035

1106

1173

1244

1320

1392

1461

1880

273

423

503

573

636

694

747

798

845

909

993

1072

1145

1214

1287

1366

1441

1513

1946

4.0000%

209

317

375

424

468

508

544

579

611

654

710

762

810

855

902

953

1001

1047

1318

216

329

388

439

485

526

565

600

634

678

736

790

840

887

936

989

1039

1086

1368

6.2500%

378

556

647

725

794

856

913

966

1015

1080

1165

1243

1315

1383

1453

1528

1598

1665

2058

402

591

688

771

844

910

970

1026

1079

1148

1238

1321

1397

1469

1544

1623

1698

1769

2186

Income

least

But

less

than

Family Size

Indiana

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

318

462

535

598

653

702

747

789

828

880

947

1008

1065

1118

1174

1232

1288

1340

1647

365

531

615

687

751

808

860

908

953

1013

1090

1161

1226

1288

1351

1419

1483

1543

1897

396

576

668

746

815

877

934

986

1035

1100

1184

1261

1332

1399

1468

1542

1611

1677

2062

Kentucky

251

395

472

539

600

656

707

755

801

862

942

1018

1087

1154

1223

1298

1369

1438

1847

274

430

515

589

655

716

772

825

875

942

1030

1112

1189

1262

1338

1420

1498

1572

2022

284

411

475

530

578

621

660

697

731

776

834

887

936

982

1030

1081

1129

1174

1438

283

439

523

597

663

723

779

832

881

948

1035

1117

1193

1266

1342

1424

1501

1576

2024

298

470

562

643

716

782

844

902

957

1030

1126

1217

1300

1380

1464

1554

1639

1721

2214

310

448

518

578

630

677

720

759

796

845

909

967

1020

1070

1122

1178

1229

1279

1566

Minnesota

259

402

479

546

607

662

713

762

807

868

948

1023

1092

1159

1228

1303

1374

1442

1852

420

611

708

791

864

930

990

1046

1098

1167

1256

1338

1413

1484

1558

1636

1710

1780

2189

288

453

542

620

690

754

814

869

922

993

1085

1172

1253

1330

1410

1497

1579

1658

2132

Maryland

245

355

411

459

500

538

572

604

633

672

723

769

812

852

893

938

979

1018

1248

330

477

552

615

671

720

766

808

847

899

966

1028

1085

1138

1194

1252

1307

1360

1665

298

462

551

628

698

761

821

876

928

998

1090

1177

1257

1333

1413

1499

1581

1660

2132

309

480

571

652

724

790

851

909

963

1036

1131

1221

1304

1383

1466

1555

1640

1722

2212

Family Size

Over

7.0000% Iowa

439

639

741

828

905

973

1036

1095

1149

1221

1314

1401

1480

1554

1631

1713

1790

1863

2292

466

678

787

879

961

1034

1101

1163

1220

1297

1396

1488

1572

1651

1733

1820

1902

1980

2435

270

410

484

549

606

658

707

752

794

851

925

994

1057

1118

1181

1249

1313

1375

1741

301

459

542

614

679

737

792

842

890

953

1036

1114

1186

1254

1325

1401

1473

1542

1954

322

490

579

656

726

788

846

900

951

1019

1108

1191

1268

1341

1417

1498

1575

1649

2090

6.0000% Louisiana

307

483

578

662

737

805

869

928

985

1060

1159

1252

1339

1421

1507

1600

1688

1772

2280

318

502

601

687

765

836

902

964

1023

1101

1204

1301

1391

1476

1566

1662

1754

1841

2369

201

297

347

389

427

460

491

520

547

583

629

672

711

748

787

828

867

904

1120

228

337

393

441

484

522

557

590

621

661

714

762

807

849

893

940

984

1026

1271

370

535

618

689

751

807

858

905

949

1007

1082

1151

1214

1274

1336

1401

1463

1521

1862

241

349

404

451

492

529

563

594

623

661

711

757

799

839

879

923

964

1003

1229

271

393

455

507

553

595

633

668

700

744

799

851

898

942

988

1037

1083

1127

1381

330

512

610

696

773

843

909

970

1028

1106

1208

1304

1392

1477

1566

1661

1752

1839

2363

462

650

743

821

890

951

1006

1057

1105

1167

1247

1321

1388

1451

1515

1584

1648

1709

2060

556

782

894

988

1071

1145

1211

1273

1330

1405

1502

1591

1671

1747

1825

1908

1985

2059

2482

A-15

259

383

447

501

550

593

633

670

705

751

811

867

917

965

1015

1068

1118

1166

1446

291

422

488

544

594

638

678

716

751

797

857

912

963

1010

1059

1112

1161

1207

1480

6.8750% Mississippi

318

493

588

670

745

813

876

935

991

1065

1164

1256

1341

1423

1508

1600

1688

1771

2276

337

514

607

688

761

826

887

944

997

1069

1162

1249

1330

1406

1486

1571

1652

1730

2193

245

363

424

475

521

563

601

636

669

712

769

821

870

915

962

1013

1060

1105

1371

6.0000% Massachusetts

347

501

579

646

704

756

804

848

890

944

1015

1079

1139

1195

1253

1314

1372

1427

1747

306

443

513

572

624

671

713

753

789

838

901

959

1012

1062

1113

1168

1220

1269

1555

620

872

998

1103

1195

1277

1352

1420

1484

1568

1676

1775

1865

1950

2037

2129

2216

2298

2770

671

943

1079

1192

1292

1381

1462

1536

1605

1696

1812

1919

2017

2109

2203

2303

2396

2485

2996

Family Size

Over

6.0000% Kansas

350

533

630

714

789

857

920

979

1035

1109

1206

1296

1380

1459

1542

1631

1715

1795

2276

366

559

661

749

828

899

966

1028

1086

1164

1265

1360

1448

1531

1618

1712

1800

1885

2389

423

588

669

737

796

848

896

940

980

1034

1102

1165

1222

1275

1330

1388

1442

1493

1788

515

716

815

897

969

1033

1091

1145

1194

1259

1342

1419

1488

1553

1620

1691

1757

1819

2178

579

804

916

1008

1090

1161

1227

1287

1342

1415

1509

1595

1673

1746

1821

1900

1974

2045

2448

237

343

397

442

482

518

551

582

610

647

696

740

781

819

859

901

941

979

1198

256

369

427

476

519

558

593

626

656

697

749

797

840

882

924

970

1013

1053

1289

287

424

495

555

609

657

701

742

780

831

897

958

1015

1068

1123

1181

1237

1289

1598

309

457

533

598

656

708

755

800

841

896

967

1033

1093

1150

1210

1273

1333

1389

1722

226

332

386

432

473

510

544

575

604

643

693

740

782

823

864

909

950

990

1223

246

362

421

471

516

556

593

627

659

701

756

807

853

897

942

991

1036

1080

1333

4.4500% Maine

270

399

465

522

573

618

660

699

735

783

846

903

956

1006

1058

1114

1166

1216

1508

285

421

492

552

605

653

697

738

777

827

893

954

1010

1063

1118

1177

1232

1285

1593

210

303

351

391

426

458

487

514

539

572

615

655

691

725

760

797

832

866

1060

336

486

562

626

683

734

781

824

864

917

986

1049

1107

1162

1218

1279

1335

1389

1701

253

374

436

489

537

579

618

654

688

733

791

845

895

941

990

1042

1090

1137

1409

772

1086

1242

1373

1488

1590

1683

1768

1848

1953

2087

2211

2323

2428

2537

2652

2760

2862

3451

195

287

334

374

409

441

470

497

523

556

600

640

677

711

747

786

822

856

1057

270

390

450

502

548

588

625

660

692

734

789

840

886

929

974

1022

1067

1110

1358

7.0000% Missouri

713

1002

1146

1267

1373

1468

1553

1632

1706

1802

1926

2040

2144

2241

2341

2448

2547

2641

3185

630

874

995

1096

1184

1262

1333

1398

1459

1538

1640

1733

1818

1897

1979

2066

2146

2222

2661

6.2500% Michigan

319

461

533

595

649

697

742

783

821

871

937

997

1052

1104

1157

1215

1268

1319

1616

326

482

562

631

692

747

797

843

887

945

1020

1090

1154

1214

1276

1343

1406

1466

1817

262

385

448

502

549

592

631

668

701

746

805

859

908

955

1003

1054

1103

1149

1419

Over

6.5000%

672

933

1062

1170

1264

1347

1423

1492

1557

1642

1750

1850

1940

2025

2112

2204

2290

2372

2840

732

1017

1157

1274

1377

1468

1550

1626

1696

1789

1907

2015

2114

2206

2301

2402

2495

2584

3094

5.5000%

281

406

469

523

571

613

652

688

721

765

822

875

923

968

1015

1065

1112

1156

1415

297

429

496

553

603

647

688

726

761

808

868

924

975

1022

1072

1124

1174

1221

1494

6.0000%

339

502

586

658

721

778

831

879

925

985

1064

1136

1203

1266

1331

1400

1466

1528

1894

359

531

619

695

762

822

878

929

977

1041

1124

1200

1271

1337

1406

1480

1549

1615

2002

4.2250%

275

404

470

527

577

622

663

701

736

784

845

901

953

1002

1053

1107

1158

1206

1489

293

431

501

562

615

663

706

747

785

835

901

961

1016

1068

1122

1180

1234

1286

1588

Income

least

But

less

than

Family Size

Nebraska

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

256

376

438

490

537

579

617

653

686

730

788

841

890

936

983

1034

1082

1128

1396

291

428

499

559

612

660

704

745

783

833

899

960

1016

1068

1123

1181

1236

1288

1595

314

462

538

603

661

713

760

805

846

901

971

1037

1098

1155

1214

1277

1336

1393

1725

New Mexico

260

400

474

538

595

648

696

742

784

841

916

986

1050

1112

1176

1245

1310

1372

1746

285

438

519

590

653

710

764

813

860

923

1005

1081

1152

1219

1290

1365

1437

1505

1915

249

362

420

469

513

552

587

620

651

692

744

793

838

880

923

969

1013

1054

1295

229

358

426

486

540

590

635

678

719

773

844

910

972

1031

1092

1158

1221

1281

1643

313

480

569

647

716

779

837

892

943

1012

1102

1186

1264

1338

1415

1498

1576

1651

2101

271

395

458

511

558

601

639

675

709

753

810

863

912

957

1004

1055

1102

1147

1409

Pennsylvania

211

329

393

448

497

542

584

624

661

710

776

837

893

947

1003

1064

1121

1177

1508

332

488

569

637

698

753

803

850

894

951

1027

1096

1160

1220

1283

1349

1412

1472

1823

301

462

548

622

689

750

806

858

908

974

1060

1141

1216

1287

1361

1441

1517

1589

2022

North Dakota

216

314

364

407

445

479

510

538

565

600

646

689

727

764

802

842

880

916

1126

288

420

486

543

594

638

680

718

753

800

861

917

969

1017

1068

1121

1171

1219

1498

241

375

448

511

568

619

667

713

755

812

887

957

1022

1083

1148

1218

1284

1347

1728

249

389

463

529

588

641

691

738

782

841

919

991

1058

1123

1190

1262

1330

1396

1791

Family Size

Over

5.5000% Nevada

346

509

593

665

729

786

838

887

933

993

1071

1144

1211

1274

1339

1409

1474

1537

1904

366

538

627

703

771

831

887

938

986

1051

1133

1210

1281

1348

1417

1491

1560

1626

2015

295

433

504

565

619

667

711

752

790

841

907

967

1023

1076

1130

1188

1243

1295

1599

334

491

572

640

701

756

806

852

895

953

1027

1096

1159

1219

1280

1346

1408

1467

1812

360

529

616

690

755

814

868

918

964

1026

1106

1180

1249

1313

1379

1450

1517

1580

1952

5.1250% New York

322

495

586

666

738

803

863

919

972

1043

1135

1222

1302

1378

1457

1543

1624

1701

2164

335

514

610

693

767

834

897

955

1010

1084

1180

1270

1354

1433

1515

1604

1688

1769

2251

151

243

294

340

381

419

454

487

519

562

618

671

721

769

819

873

925

975

1279

323

469

544

607

664

714

760

802

842

894

962

1025

1083

1137

1193

1253

1309

1362

1673

246

379

450

511

566

616

663

706

747

801

872

939

1000

1059

1120

1185

1247

1306

1661

159

257

311

358

402

441

479

514

547

592

651

707

760

810

862

919

974

1026

1346

271

418

496

564

625

681

732

780

825

885

964

1038

1106

1171

1238

1311

1379

1445

1838

287

443

526

598

663

722

776

827

875

939

1022

1101

1173

1242

1314

1391

1464

1534

1951

265

413

493

563

626

683

736

786

833

896

979

1056

1128

1196

1268

1345

1418

1488

1910

293

419

483

537

584

626

665

700

733

777

834

886

933

978

1024

1073

1118

1162

1415

162

261

315

363

407

448

485

521

555

600

660

717

770

821

874

932

987

1040

1364

6.0000% Rhode Island

255

399

476

543

604

659

710

758

804

864

944

1019

1088

1154

1223

1297

1368

1435

1841

380

558

649

727

796

858

915

968

1017

1082

1167

1245

1317

1384

1454

1529

1599

1666

2058

156

252

305

351

394

433

469

504

537

581

639

694

745

794

846

902

955

1007

1321

5.0000% Ohio

303

440

510

570

623

670

713

753

790

840

903

962

1016

1067

1120

1176

1228

1278

1571

335

479

552

613

667

716

760

800

838

888

953

1012

1067

1118

1170

1226

1279

1329

1618

A-16

299

462

548

623

691

752

809

862

912

979

1066

1148

1223

1295

1370

1451

1527

1600

2035

362

518

597

663

722

774

822

866

907

961

1031

1095

1154

1209

1266

1327

1384

1438

1751

382

548

631

701

763

818

869

915

959

1016

1090

1158

1220

1279

1339

1404

1464

1521

1853

Family Size

Over

6.8500% New Jersey

396

581

677

758

830

895

954

1009

1060

1128

1216

1298

1372

1443

1516

1594

1667

1737

2145

418

614

715

801

877

945

1007

1065

1120

1191

1284

1371

1450

1524

1601

1684

1761

1835

2266

246

388

465

532

593

649

701

750

796

858

939

1015

1086

1154

1225

1302

1374

1444

1866

264

418

501

574

640

700

756

809

859

926

1013

1096

1173

1246

1323

1406

1484

1560

2016

276

437

524

600

669

732

791

846

898

968

1060

1146

1227

1303

1384

1471

1553

1632

2110

4.0000% North Carolina

164

264

319

367

412

453

491

527

561

607

667

725

778

830

884

942

998

1051

1378

166

268

323

373

418

459

498

534

569

615

677

735

789

841

896

955

1012

1066

1397

248

358

414

461

503

541

575

606

636

675

725

772

814

854

895

939

981

1020

1248

290

419

485

540

589

633

673

710

745

790

849

903

953

1000

1048

1100

1148

1194

1461

322

497

591

672

745

811

872

929

983

1055

1150

1238

1319

1397

1478

1565

1647

1726

2197

281

399

458

508

552

591

627

659

690

730

782

830

874

915

957

1002

1044

1084

1315

336

477

548

607

659

706

748

787

824

872

934

990

1042

1091

1141

1195

1245

1292

1566

422

605

697

775

844

905

961

1012

1060

1124

1206

1281

1350

1415

1482

1553

1619

1683

2050

274

396

457

510

556

597

635

670

702

745

800

852

898

943

988

1037

1082

1125

1377

314

453

524

584

637

684

727

767

804

854

917

976

1030

1080

1133

1189

1241

1290

1580

341

492

569

635

692

744

791

834

875

928

997

1061

1120

1175

1231

1292

1349

1402

1716

374

531

609

675

733

785

832

876

916

969

1038

1101

1158

1212

1268

1327

1383

1435

1739

7.0000% South Carolina

399

572

659

732

797

855

908

956

1002

1061

1139

1210

1275

1336

1399

1466

1529

1589

1935

285

451

540

619

690

756

816

873

927

999

1094

1183

1267

1346

1429

1519

1604

1685

2179

319

460

532

593

647

695

739

780

818

868

933

992

1047

1098

1151

1208

1261

1311

1605

5.7500% Oklahoma

309

477

566

644

714

777

836

891

942

1011

1102

1186

1264

1338

1416

1499

1578

1653

2104

404

573

658

729

792

847

898

945

988

1046

1120

1188

1250

1308

1368

1431

1491

1548

1875

340

491

567

632

690

741

788

831

871

925

994

1058

1116

1171

1228

1288

1345

1399

1712

359

519

600

669

730

784

834

880

923

979

1052

1120

1182

1240

1300

1364

1424

1481

1814

Over

6.6250%

292

462

554

634

708

774

836

895

950

1024

1122

1213

1298

1380

1465

1557

1644

1728

2235

301

477

572

655

731

800

864

924

981

1058

1159

1253

1341

1425

1513

1608

1699

1786

2309

4.7500%

359

519

600

669

729

784

833

879

922

978

1051

1118

1180

1238

1298

1361

1421

1478

1809

385

556

643

717

782

840

893

942

988

1048

1126

1198

1264

1326

1391

1459

1523

1584

1938

4.5000%

430

609

699

774

840

900

953

1003

1049

1110

1188

1260

1326

1388

1451

1519

1582

1642

1989

465

659

756

838

910

973

1032

1085

1135

1201

1285

1363

1434

1501

1569

1642

1711

1775

2150

6.0000%

375

543

627

699

763

820

872

920

964

1024

1100

1171

1235

1296

1359

1426

1489

1548

1896

398

575

665

741

809

869

924

975

1022

1085

1166

1241

1310

1374

1441

1512

1578

1642

2011

Income

least

But

less

than

Family Size

South Dakota

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

291

430

501

563

617

666

711

753

792

844

911

973

1031

1085

1141

1201

1257

1311

1628

338

501

584

656

720

777

830

878

924

985

1063

1136

1204

1267

1333

1403

1469

1532

1902

370

548

640

718

788

851

908

962

1012

1078

1165

1245

1318

1388

1460

1537

1609

1678

2085

318

460

532

594

648

696

741

782

820

870

936

996

1051

1103

1157

1214

1267

1318

1615

349

506

585

652

712

765

814

859

901

956

1028

1094

1155

1212

1271

1334

1393

1449

1775

Utah

271

393

454

507

553

594

632

667

700

743

798

850

897

941

987

1036

1082

1125

1379

313

483

573

652

723

787

846

901

953

1023

1114

1199

1278

1353

1431

1515

1595

1671

2125

197

298

350

395

436

472

506

537

567

606

657

704

748

789

832

878

922

963

1209

373

541

626

698

762

818

871

919

964

1023

1100

1171

1235

1296

1359

1427

1490

1550

1899

334

515

612

696

771

840

903

962

1018

1093

1190

1281

1366

1446

1529

1619

1704

1786

2272

Wyoming

181

273

321

363

400

433

464

493

520

555

602

645

686

723

763

805

845

883

1107

394

584

682

766

840

907

969

1026

1079

1150

1243

1328

1407

1481

1558

1640

1717

1791

2225

Washington

281

433

514

584

647

704

757

806

853

915

996

1072

1143

1210

1279

1354

1425

1493

1898

207

313

368

416

459

497

532

565

596

637

691

741

787

830

876

924

970

1014

1272

Family Size

Over

4.5000% Tennessee

414

614

717

805

883

954

1019

1079

1135

1210

1307

1397

1479

1557

1638

1725

1806

1884

2341

442

655

766

860

944

1019

1088

1152

1212

1292

1396

1492

1581

1664

1751

1843

1930

2013

2502

389

561

649

723

788

846

900

949

995

1056

1134

1206

1273

1335

1399

1468

1532

1593

1948

458

660

763

850

927

996

1058

1116

1170

1242

1334

1419

1497

1570

1646

1726

1802

1873

2291

504

727

841

936

1021

1097

1166

1229

1289

1368

1469

1563

1648

1729

1812

1901

1984

2063

2523

222

318

366

407

443

476

505

532

557

591

634

674

710

744

779

817

852

885

1079

234

335

387

430

468

502

533

561

588

623

669

711

749

785

822

862

899

934

1138

4.8500% Vermont

394

570

660

736

803

863

918

968

1016

1078

1159

1234

1302

1366

1433

1504

1570

1633

2001

422

611

707

788

860

925

983

1038

1089

1156

1242

1322

1396

1464

1536

1612

1683

1751

2145

203

290

334

372

405

434

461

486

509

539

579

615

648

679

711

745

777

808

984

278

437

522

598

666

728

786

840

892

961

1052

1137

1217

1292

1372

1458

1540

1618

2093

243

348

401

446

486

521

553

583

611

648

695

738

778

815

854

895

934

970

1183

310

487

583

667

744

813

878

939

997

1074

1176

1272

1361

1446

1535

1631

1723

1811

2343

7.0000% Texas

570

823

951

1059

1155

1240

1318

1390

1458

1547

1661

1767

1864

1955

2049

2149

2243

2333

2852

612

884

1021

1137

1240

1332

1416

1493

1565

1661

1784

1897

2002

2099

2200

2308

2409

2505

3063

268

410

486

551

609

663

712

758

801

859

935

1006

1071

1134

1199

1269

1335

1398

1777

301

460

545

618

684

744

799

851

900

965

1050

1130

1204

1274

1347

1426

1500

1572

1999

321

492

582

661

732

796

855

911

963

1033

1124

1210

1289

1364

1442

1527

1607

1683

2141

232

338

393

439

480

517

550

582

611

649

699

745

787

827

868

912

954

993

1222

254

371

430

481

526

566

603

637

669

711

766

816

862

906

951

999

1044

1087

1338

6.0000% Virginia

250

359

413

460

500

537

570

601

629

667

716

760

801

840

880

922

962

999

1218

260

373

430

478

520

558

592

624

654

693

744

790

833

873

914

958

1000

1039

1266

199

290

337

377

412

444

472

499

524

557

600

640

676

710

746

783

819

853

1050

337

529

633

725

808

883

954

1020

1083

1167

1278

1382

1479

1572

1669

1774

1874

1969

2549

218

334

395

448

495

538

578

616

651

698

759

817

870

920

973

1030

1083

1134

1441

337

516

611

693

768

835

897

956

1010

1084

1180

1270

1353

1432

1514

1603

1687

1767

2248

6.0000% Wisconsin

321

505

604

692

771

843

910

973

1033

1113

1219

1318

1411

1499

1592

1692

1787

1878

2430

243

372

441

500

553

602

646

688

727

780

849

913

973

1029

1088

1152

1212

1269

1612

271

396

459

513

561

604

644

680

714

759

817

871

921

967

1015

1066

1115

1160

1428

260

397

470

533

590

642

690

734

776

833

906

975

1038

1099

1162

1230

1294

1355

1722

272

416

492

559

618

672

722

769

813

872

949

1021

1088

1151

1217

1288

1356

1420

1805

Over

6.2500%

349

535

634

720

797

867

931

992

1049

1125

1225

1318

1405

1487

1572

1664

1752

1835

2335

367

562

666

756

837

910

978

1042

1102

1182

1287

1385

1476

1562

1652

1749

1841

1929

2454

4.3000%

285

416

483

540

591

636

677

716

751

799

860

917

969

1018

1068

1122

1173

1221

1503

305

446

517

578

632

680

725

766

804

855

920

981

1036

1089

1143

1200

1255

1306

1608

5.0000%

362

559

664

756

838

912

981

1046

1106

1188

1294

1393

1485

1572

1663

1761

1854

1942

2473

4.0000% Note: Residents of Alaska do not have a state sales tax, but should follow the instructions on the next

page to determine their local sales tax amount.

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

221

229

334

346 provided next to the state name.

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

393

407

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

444

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

489

507 Taxpayers who reside in those jurisdictions should use the Ratio Method to determine their local sales

530

550 tax deduction. The denominator of the correct ratio is 7.25%, and the numerator is the total sales tax rate

568

589 minus 7.25%.

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

603

626

636

660 amount to be deducted.

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

680

705 sales tax rate

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

737

765 reside in those jurisdictions should use the Ratio Method to determine their local sales tax deduction. The

790

820 denominator of the correct ratio is 6.85%, and the numerator is the total sales tax rate minus 6.85%.

839

871

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

886

919 this deduction.

934

970

986 1023

1035 1074

1082 1123

1358 1409

A-17

297

466

557

637

710

777

839

897

952

1025

1123

1214

1299

1380

1465

1557

1644

1728

2236

Over

349

540

641

729

808

880

946

1008

1067

1145

1247

1343

1431

1515

1603

1698

1787

1872

2383

215

324

382

431

475

515

552

586

618

661

717

768

816

861

908

959

1006

1051

1320

250

391

468

535

596

652

703

752

798

859

941

1017

1088

1156

1227

1303

1376

1446

1870

540

780

901

1004

1094

1175

1249

1317

1381

1465

1574

1674

1766

1852

1942

2037

2126

2210

2703

6.5000% West Virginia

379

586

697

792

879

957

1029

1097

1161

1246

1357

1462

1558

1650

1745

1848

1946

2039

2596

Family Size

281

431

510

579

641

697

749

797

843

904

984

1059

1128

1193

1262

1336

1406

1472

1872

295

451

534

607

672

730

785

836

884

948

1032

1110

1183

1251

1323

1401

1474

1544

1963

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

Arizona

Mesa, Phoenix, Tucson

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

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, Larimer County,

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

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

Dekalb County (excluding Atlanta)

Georgia

Illinois

Louisiana

Mississippi

Missouri

THEN use Local Table…

Any locality that imposes a local sales tax

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

other locality that imposes a local sales tax

Aurora, Elgin, Joliet, Waukegan

East Baton Rouge Parish, Jefferson Parish

Ascension Parish, Bossier Parish, Caddo Parish, Calcasieu Parish, Iberia 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

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, Wayne, Westchester, Wyoming or Yate

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, 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, Edgefield County, Florence County, Hampton County, Jasper County, Kershaw

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

County and Williamsburg County

Abbeville County, Beaufort County, Berkeley County, Clarendon County, Dorchester County, Fairfield 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.

2021 Optional Local Sales Tax Tables

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

102

109

116

122

131

142

152

162

171

180

190

200

209

263

101

110

118

125

132

141

154

165

175

185

195

206

216

226

285

Family Size

Over

102

113

122

131

139

147

157

170

183

194

205

217

229

240

251

316

105

116

126

135

144

152

162

176

189

201

212

224

237

248

260

327

101

111

119

127

134

141

150

161

172

182

191

201

211

221

230

283

103

115

126

136

145

153

161

171

184

196

208

218

229

241

252

262

323

Local Table A

106

115

123

131

138

148

161

173

183

194

204

216

227

237

298

110

119

128

136

143

153

166

178

189

200

211

223

234

245

308

Family Size

Over

106

123

138

151

162

173

183

192

204

220

234

248

260

274

288

301

313

386

112

130

146

159

172

183

193

203

216

233

248

262

276

290

304

318

331

409

109

122

133

143

152

161

169

179

193

205

217

228

239

251

262

272

334

109

126

141

154

165

176

186

195

207

223

237

250

263

276

290

302

315

386

Local Table B

111

125

136

147

157

165

174

185

199

212

225

236

248

260

272

284

350

101

118

132

144

155

165

175

184

195

211

225

237

249

262

275

288

300

370

Family Size

Over

132

153

171

186

200

213

225

236

251

270

288

304

319

335

351

367

382

469

140

163

182

198

213

227

240

251

267

287

306

323

339

356

374

390

406

499

105

114

122

130

141

155

168

180

192

205

218

231

244

320

108

117

126

134

145

160

174

186

199

212

226

239

252

330

Local Table C

A-18

118

137

153

167

180

192

202

212

225

242

258

273

286

300

315

329

343

421

126

146

163

178

191

203

215

225

239

258

274

290

304

319

335

350

364

447

Over

Local Table D

101

110

120

129

137

148

163

177

190

203

216

230

244

257

337

102

112

121

130

139

150

165

179

193

205

219

233

247

260

341

103

113

123

132

140

152

167

181

195

208

221

236

250

263

345

105

115

125

134

142

154

169

184

197

210

224

239

253

267

349

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.