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Department of the Treasury

Internal Revenue Service

2020 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

2020, 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

Qualified contributions. For 2020 and

2021, you may be able to elect a temporary suspension of certain limitations

that apply to cash contributions made

during the year. See Line 11, later, and

Pub. 526 for more information.

Standard mileage rates. The standard

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

medical reasons decreased to 17 cents a

mile. The 2020 rate for use of your vehicle to do volunteer work for certain

charitable organizations remains at 14

cents a mile.

Medical and Dental

Expenses

You can deduct only the part of your

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

1040-SR, line 11.

If you received a distribution

from a health savings account

CAUTION or a medical savings account in

2020, 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 16. You

can't deduct insurance premiums paid by

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

amounts are already being excluded

from your income by not being 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 exA-1

Jan 04, 2021

Cat. No. 53061X

tent they were paid for with a tax-free

distribution from your retirement plan.

If, during 2020, 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 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 17 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

2020, 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 2020,

age . . .

40 or under

$ 430

41–50

$ 810

51–60

$ 1,630

61–70

$ 4,350

71 or older

$ 5,430

Examples of Medical and

Dental Payments You Can't

Deduct

• The cost of diet food.

• Cosmetic surgery unless it was

necessary to improve a deformity related

to a congenital abnormality, an injury

from an accident or trauma, or a disfiguring disease.

• Life insurance or income protection policies.

• The Medicare tax on your wages

and tips or the Medicare tax paid as part

of the self-employment tax or household

employment taxes.

If you were age 65 or older but

TIP not entitled to social security

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

coverage.

• Nursing care for a healthy baby.

But you may be able to take a credit for

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

• Illegal operations or drugs.

• Imported drugs not approved by

the U.S. Food and Drug Administration

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

• Nonprescription medicines, other

than insulin (including nicotine gum and

certain nicotine patches).

• Travel your doctor told you to take

for rest or a change.

• Funeral, burial, or cremation costs.

Line 1

Medical and Dental

Expenses

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

insurance or other sources. See Reimbursements, later.

If advance payments of the premium

tax credit were made, or you think you

may be eligible to claim a premium tax

credit, fill out Form 8962 before filling

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

how to figure your medical and dental

expenses deduction.

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 16, reduce the premiums by the amount on line 16.

If, during 2020, 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

2020 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 2020 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 2020. You can include

on line 1 any medical and dental expenses you paid in 2020 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 2020 for

medical or dental expenses you paid in

2020, reduce your 2020 expenses by this

amount. If you received a reimbursement in 2020 for prior year medical or

dental expenses, don't reduce your 2020

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 8. See Pub. 502 for details on how

to figure the amount to include.

Cafeteria plans. You can’t deduct

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

on line 1 insurance premiums paid by an

employer-sponsored health insurance

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

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

other medical and dental expenses paid

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

Taxes You Paid

Taxes You Can't Deduct

• Federal income and most excise

taxes.

• Social security, Medicare, federal

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

• Customs duties.

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

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

fees, assessments for sidewalks or other

improvements to your property, tax you

paid for someone else, and license fees

(for example, marriage, driver's, and

pet).

• Foreign personal or real property

taxes.

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 2020. 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 2020 for a prior year, such as taxes

paid with your 2019 state or local income tax return. Don't include penalties

or interest.

• State and local estimated tax payments made during 2020, including any

part of a prior year refund that you chose

to have credited to your 2020 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 2020, or

• Refund of, or credit for, prior year

state and local income taxes you actually

received in 2020. 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 2020 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 2020 for amounts paid

in 2020, reduce your actual 2020 state

and local general sales taxes by this

amount. If you received a refund of state

or local general sales taxes in 2020 for

prior year purchases, don't reduce your

2020 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 8. See Recoveries in Pub. 525 for details.

Optional Sales Tax Tables

Instead of using your actual expenses,

you can use the 2020 Optional State

Sales Tax Table and the 2020 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 2020, enter the applicable

amount, based on your 2020 income and

family size, from the 2020 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 2020 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 2020 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 2020, 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 2020 and the denominator of which is the total number of days

in the year (366).

3. If you also lived in a locality during 2020 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, 2020 (244

days), and in State B from September 1

through December 31, 2020 (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 2020, or

Had any nontaxable income in 2020.

1. Enter your state general sales taxes from the 2020 Optional State Sales Tax Table

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

Next. If, for all of 2020, 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 2020?

No. Enter -0-.

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

Yes. Enter your base local general sales taxes from the 2020 Optional Local

Sales Tax Tables.

3. Did your locality impose a local general sales tax in 2020? 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 2020, 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 2020, see the instructions for line 6 of the worksheet.

A-5

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

State A:

State B:

Total

$500 x 244/366 =

$400 x 122/366 =

$333

133

$466

If none of the localities in which you

lived during 2020 imposed a local general sales tax, enter $466 on line 1 of

your worksheet. Otherwise, complete a

separate worksheet for State A and State

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

worksheet and $133 on line 1 of the

State B worksheet.

Line 2. If you checked the “No” box,

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

you checked the “Yes” box and lived in

the same locality for all of 2020, enter

the applicable amount, based on your

2020 income and family size, from the

2020 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 2020 income. See the instructions

for line 1 of the worksheet to figure your

2020 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 2020, 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 2020 and the denominator is the total number of days in the

year (366). If you lived in more than one

locality in the same state and the local

general sales tax rate was the same for

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

that state on line 2. Otherwise, complete

a separate worksheet for lines 2 through

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

Example. You lived in Locality 1

from January 1 through August 31, 2020

(244 days), and in Locality 2 from September 1 through December 31, 2020

(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 244/366 = $ 67

$150 x 122/366 =

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 2020? If you

checked the “Yes” box and your local

general sales tax rate changed during

2020, 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

2020 and the denominator is the total

number of days in the year (366). Enter

the total of the prorated tax rates on

line 3.

Example. Locality 1 imposed a 1%

local general sales tax from January 1

through September 30, 2020 (274 days).

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

31, 2020 (92 days). You would enter

“1.189” on line 3, figured as follows.

January 1 –

September 30:

October 1 –

December 31:

Total

1.00 x 274/366 = 0.749

1.75 x 92/366 = 0.440

= 1.189

What if you lived in more than one

locality in the same state during 2020?

Complete a separate worksheet for lines

2 through 6 for each locality in your

A-6

state if you lived in more than one locality in the same state during 2020 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 2020 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 2020 and the denominator is the

total number of days in the year (366).

Example. You lived in Locality 1

from January 1 through August 31, 2020

(244 days), and in Locality 2 from September 1 through December 31, 2020

(122 days). The local general sales tax

rate for Locality 1 is 1%. The rate for

Locality 2 is 1.75%. You would enter

“0.667” on line 3 for the Locality 1

worksheet and “0.583” for the Locality

2 worksheet, figured as follows.

Locality 1:

Locality 2:

1.00 x 244/366 = 0.667

1.75 x 122/366 = 0.583

Line 6. If you lived in more than one

locality in the same state during 2020,

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 2020. 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 2020, 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 es-

tate.

• 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

2020.

If you sold your home in 2020, 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 2020 and assessed prior to 2021 can be deducted for

2020. 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 2020 of real estate

taxes you paid in 2020, reduce your deduction by the amount of the refund or

rebate. If you received a refund or rebate

in 2020 of real estate taxes you paid in

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

A-7

include the refund or rebate in income

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

you deducted the real estate taxes in the

earlier year and the deduction reduced

your tax. See Recoveries in Pub. 525 for

details on how to figure the amount to

include in income.

Line 5c

State and Local Personal

Property Taxes

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

if the taxes were based on value alone

and were imposed on a yearly basis.

Example. You paid a yearly fee for

the registration of your car. Part of the

fee was based on the car's value and part

was based on its weight. You can deduct

only the part of the fee that was based

on the car's value.

Prepayment of next year's property

taxes. Only taxes paid in 2020 and assessed prior to 2021 can be deducted for

2020. 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 20), as explained in

Pub. 936 and Pub. 970.

If you use the proceeds of a loan for

more than one purpose (for example,

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

You allocate interest on a loan in the

same way as the loan is allocated. You

do this by tracing disbursements of the

debt proceeds to specific uses. For more

information on allocating interest, see

Pub. 535.

In general, if you paid interest in

2020 that applies to any period after

2020, you can deduct only amounts that

apply for 2020.

Use Schedule A to deduct qualified

home mortgage interest and investment

interest.

Line 8

Home Mortgage Interest

If you are a homeowner who

TIP received assistance under a

State Housing Finance Agency

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

Pub. 530 for the amount you can deduct

on line 8a or 8b.

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

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

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

similar property. It must provide basic

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

Check the box on line 8 if you had

one or more home mortgages in 2020

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 investment purpose, interest you

paid that is allocable to those proceeds

may still be deductible as a business or

investment expense elsewhere on your

return.

Limits on home mortgage interest.

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

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

Limit for loan proceeds not used to

buy, build, or substantially improve

your home. You can only deduct home

mortgage interest to the extent that the

loan proceeds from your home mortgage

are used to buy, build, or substantially

improve the home securing the loan

("qualifying debt"). Make sure to check

the box on line 8 if you had one or more

home mortgages in 2020 with an outstanding balance and you didn't use all

of the loan proceeds to buy, build, or

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

the loan proceeds for these loans are

treated as having been used to buy,

build, or substantially improve the

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

October 13, 1987.

See Pub. 936 to figure your deduction

if you must check the box on line 8.

Limit on loans taken out on or be

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

mortgage interest on up to $1,000,000

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

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

A-8

formation 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 8.

More than one borrower. If you and

at least one other person (other than

your spouse if you file a joint return)

were liable for and paid interest on a

mortgage that was your home, you can

only deduct your share of the interest.

Shared interest reported on your

Form 1098. If the shared interest was

reported on the Form 1098 you received,

deduct only your share of the interest on

line 8a. Let each of the other borrowers

know what his or her share is.

Shared interest reported on someone

else's Form 1098. If the shared interest

was reported on the other person's Form

1098, report your share of the interest on

line 8b (as explained in Line 8b, later).

Form 1098 doesn’t show all interest

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

line 8a and explain the difference. If you

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

paper return and printing “See attached”

to the right of line 8a.

If you are claiming the mortgage interest credit (for holders

CAUTION of qualified mortgage credit

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

the amount shown on Form 8396, line 3,

from the total deductible interest you

paid on your home mortgage. Enter the

result on line 8a.

Line 8b

If you paid home mortgage interest to a

recipient who didn’t provide you a Form

1098, report your deductible mortgage

interest on line 8b. Your deductible

mortgage interest may be less than what

you paid if one or more of the limits on

home mortgage interest apply to you.

For more information about these limits,

see Limits on home mortgage interest,

earlier.

Seller financed mortgage. If you paid

home mortgage interest to the person

from whom you bought the home and

that person didn’t provide you a Form

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

lines next to line 8b. If the recipient of

your home mortgage payment(s) is an

individual, the identifying number is his

or her social security number (SSN).

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

the recipient know your SSN.

If you don't show the required

information about the recipient

CAUTION or let the recipient know your

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

Interest reported on someone else’s

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

mortgage interest paid was reported on

the other person’s Form 1098, identify

the name and address of the person or

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

filing a paper return, identify the person

by attaching a statement to your paper

return and printing “See attached” to the

right of line 8b.

Line 8c

Points Not Reported on

Form 1098

Points are shown on your settlement

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

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

figure the amount you can deduct.

Points paid for other purposes, such as

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

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

true even if the new mortgage is secured

by your main home.

If you used part of the proceeds to

improve your main home, you may be

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

See Pub. 936 for details.

If you paid off a mortgage ear-

TIP ly, deduct any remaining points

in the year you paid off the

mortgage. However, if you refinanced

your mortgage with the same lender, see

Mortgage ending early in Pub. 936 for

an exception.

A-9

Line 8d

Mortgage Insurance

Premiums

Enter the qualified mortgage insurance

premiums you paid under a mortgage insurance contract issued after December

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

first or second home. Box 5 of Form

1098 shows the amount of premiums

you paid in 2020. 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 2020.

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 2020 if the mortgage insurance contract was issued in 2020.

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 2020, 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.

2. You have no other deductible investment expenses.

3. You have no disallowed investment interest expense from 2019.

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

Alaska Permanent Fund dividends, including those reported

CAUTION on Form 8814, aren't investment income.

Line 9

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 2020

for Native Alaskan subsistence bowhead

whale hunting activities. See Pub. 526

for details.

The following list gives some examples

of qualified organizations. See Pub. 526

for more examples.

• Churches, mosques, synagogues,

temples, and other religious organizations.

• Boy Scouts, Boys and Girls Clubs

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

• Fraternal orders, if the gifts will be

used for the purposes listed under Gifts

to Charity, earlier.

• Veterans' and certain cultural

groups.

• Nonprofit hospitals and medical

research organizations.

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

your contribution isn't a substitute for

tuition or other enrollment fees.

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

purposes.

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.

For more details, see Pub. 550.

Gifts to Charity

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

Examples of Qualified

Charitable Organizations

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

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 2020 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

A-10

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.

edgment 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.

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.

Amounts You Can't Deduct

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 acknowl-

• Certain contributions to charitable

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

for your contribution. See Pub. 526 for

more details and exceptions.

See Safe harbor for certain

TIP charitable contributions made

in exchange for a state or local

tax credit, earlier under Line 5, if your

cash contribution is disallowed because

you received or expected to receive a

credit.

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

for the right to purchase tickets to an

athletic event in the college or university's stadium.

• Travel expenses (including meals

and lodging) while away from home

performing donated services, unless

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

the travel.

• Political contributions.

• Dues, fees, or bills paid to country

clubs, lodges, fraternal orders, or similar

groups.

• Cost of raffle, bingo, or lottery

tickets. But you may be able to deduct

these expenses on line 16. See Line 16,

later, for more information on gambling

losses.

• Value of your time or services.

• Value of blood given to a blood

bank.

• The transfer of a future interest in

tangible personal property. Generally,

no deduction is allowed until the entire

interest has been transferred.

• Gifts to individuals and groups that

are operated for personal profit.

A-11

• Gifts to foreign organizations.

However, you may be able to deduct

gifts to certain U.S. organizations that

transfer funds to foreign charities and

certain Canadian, Israeli, and Mexican

charities. See Pub. 526 for details.

• Gifts to organizations engaged in

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

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

• Gifts to groups whose purpose is

to lobby for changes in the laws.

• Gifts to civic leagues, social and

sports clubs, labor unions, and chambers

of commerce.

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

• Cost of tuition. However, you may

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

(Form 1040), line 21) or take an education credit (see Form 8863).

Line 11

Gifts by Cash or Check

Enter on line 11 the total value of gifts

you made in cash or by check (including

out-of-pocket expenses), unless a limit

on deducting gifts applies to you. For

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

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

information.

Deduction for gifts by cash or check

limited. If your deduction for the gifts

you made in cash or by check is limited,

see Pub. 526 to figure the amount you

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

or by check.

Recordkeeping. For any contribution

made in cash, regardless of the amount,

you must maintain as a record of the

contribution a bank record (such as a

canceled check or credit card statement)

or a written record from the charity. The

written record must include the name of

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

through payroll deduction, see Pub. 526

for information on the records you must

keep. Don't attach the record to your tax

return. Instead, keep it with your other

tax records.

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 2020 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.

ry 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.

Contribution of motor vehicle, boat,

or airplane. If you deduct more than

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

certain contributions of clothing and

household items (discussed next)), you

may also have to get appraisals of the

values of the donated property. See

Form 8283 and its instructions for details.

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

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

contribution of any single item for

which a deduction of more than $500 is

claimed and for which you include a

qualified appraisal and Form 8283 with

your tax return.

Recordkeeping. If you gave property,

you should keep a receipt or written

statement from the organization you

gave the property to, or a reliable written

record, that shows the organization's

name and address, the date and location

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

should also keep reliable written records

that include:

• How you figured the property's

value at the time you gave it. If the value

was determined by an appraisal, keep a

signed copy of the appraisal.

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

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.

A-12

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

If you have a net qualified disaster loss

on Form 4684, line 15, and you aren’t

itemizing your deductions, you can

claim an increased standard deduction

using Schedule A by doing the following.

1. List the amount from Form 4684,

line 15, on the dotted line next to line 16

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

2. List your standard deduction

amount on the dotted line next to line 16

as "Standard Deduction Claimed With

Qualified Disaster Loss."

3. Combine the two amounts on

line 16 and enter on Form 1040 or

1040-SR, line 12.

Do not enter an amount on any other

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

standard deduction, see Pub. 976.

Net Qualified Disaster Loss

Reporting

If you have a net qualified disaster loss

on Form 4684, line 15, and you are

itemizing your deductions, list the

amount from Form 4684, line 15, on the

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

your other miscellaneous deductions on

line 16. Also be sure to attach Form

4684.

Don't include your net qualified

disaster loss on line 15.

CAUTION

Other Itemized Deductions

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

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

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

Only the expenses listed next

can be deducted on line 16. For

CAUTION more information about each of

these expenses, see Pub. 529.

• Gambling losses (gambling losses

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

non-winning bingo, lottery, and raffle

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

(Form 1040), line 8.

A-13

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

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

line 18a.

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

• A deduction for amortizable bond

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

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

23, 1986).

• An ordinary loss attributable to a

contingent payment debt instrument or

an inflation-indexed debt instrument (for

example, a Treasury Inflation-Protected

Security).

• Deduction for repayment of

amounts under a claim of right if over

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

• Certain unrecovered investment in

a pension.

• Impairment-related work expenses

of a disabled person.

Total Itemized

Deductions

Line 18

If you elect to itemize for state tax or

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

Be sure to consider the adjust-

TIP ment to income for charitable

contributions on Form 1040 or

1040-SR, line 10b, when deciding

whether to itemize. You can only claim

that adjustment to income if you take the

standard deduction.

2020 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

327

456

519

573

620

661

699

734

766

809

864

914

960

1003

1048

1095

1139

1181

1423

358

498

567

625

676

721

762

800

835

881

940

995

1045

1091

1139

1190

1238

1283

1544

390

572

665

745

816

880

938

992

1043

1110

1197

1277

1351

1421

1493

1570

1643

1712

2118

408

599

696

780

854

920

981

1038

1090

1160

1251

1335

1412

1485

1560

1641

1717

1789

2212

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

282

393

448

495

536

572

605

636

664

702

750

794

834

872

911

953

992

1028

1242

California

360

529

616

690

756

815

869

919

966

1029

1110

1185

1253

1318

1386

1458

1525

1590

1968

250

372

436

491

539

583

623

660

695

742

802

858

910

958

1009

1063

1114

1163

1449

255

380

445

500

550

594

635

673

709

756

818

875

927

977

1028

1084

1136

1185

1477

367

529

611

681

743

798

848

894

938

995

1069

1137

1200

1258

1319

1384

1444

1502

1838

396

571

660

736

802

861

916

966

1012

1074

1154

1228

1295

1358

1424

1494

1559

1621

1983

Hawaii

321

464

536

598

652

700

745

785

824

874

939

999

1054

1106

1159

1216

1270

1320

1616

382

530

603

665

719

767

810

850

888

937

999

1057

1110

1159

1210

1264

1314

1362

1638

District of Columbia

241

360

422

475

522

564

603

639

673

718

776

831

881

928

977

1029

1079

1126

1403

422

619

720

806

882

951

1013

1072

1126

1198

1292

1378

1458

1533

1611

1694

1772

1846

2282

258

385

451

507

557

602

644

682

719

767

829

887

940

990

1043

1098

1151

1201

1497

1,6

419

604

698

777

847

910

967

1020

1069

1135

1219

1296

1368

1434

1504

1577

1646

1712

2093

Family Size

Over

304

453

531

598

657

710

759

805

848

905

979

1047

1111

1170

1232

1299

1361

1421

1772

318

475

557

626

688

744

796

843

888

948

1025

1097

1163

1225

1290

1359

1425

1487

1854

157

233

272

306

335

362

387

410

431

460

497

531

563

593

623

657

688

717

892

164

243

284

319

350

378

404

428

450

480

518

554

587

618

650

685

717

748

930

329

495

581

655

721

781

836

887

935

999

1082

1159

1230

1298

1367

1442

1513

1580

1977

342

515

604

682

750

813

870

923

973

1039

1125

1206

1279

1349

1422

1500

1573

1643

2055

485

685

786

871

945

1012

1073

1128

1181

1249

1338

1419

1494

1564

1636

1713

1785

1853

2249

527

745

854

945

1026

1098

1163

1224

1280

1354

1450

1538

1618

1693

1771

1854

1932

2005

2432

4.0000% Arizona

401

557

634

698

755

805

850

892

931

982

1048

1109

1164

1215

1268

1325

1377

1427

1716

429

594

676

745

805

858

906

951

992

1047

1116

1180

1239

1294

1350

1410

1466

1518

1824

280

419

491

552

607

657

702

744

784

837

905

969

1028

1083

1140

1202

1260

1315

1641

7.2500% Colorado

433

635

738

826

905

975

1039

1099

1155

1229

1324

1413

1495

1571

1651

1736

1816

1892

2338

448

657

763

855

935

1008

1074

1136

1193

1270

1369

1460

1544

1623

1706

1793

1876

1954

2415

146

216

253

284

312

337

360

381

401

428

462

494

524

552

581

612

641

668

832

6.0000% Florida

261

389

456

513

563

609

651

690

726

775

838

896

950

1001

1054

1110

1163

1214

1512

265

395

462

520

571

617

660

699

736

786

849

909

963

1015

1068

1126

1179

1231

1533

307

463

543

613

675

731

782

830

875

935

1013

1085

1152

1215

1280

1350

1416

1479

1851

463

667

770

858

935

1005

1068

1126

1180

1252

1345

1431

1509

1583

1659

1740

1816

1888

2309

421

596

684

759

824

883

936

985

1031

1091

1169

1241

1307

1369

1432

1500

1564

1624

1975

169

251

293

329

361

390

416

441

464

495

534

571

605

637

670

706

739

771

958

4.0000% Idaho

437

630

728

811

884

950

1009

1064

1116

1184

1272

1353

1427

1497

1569

1646

1717

1786

2184

329

491

576

648

712

769

823

872

918

980

1059

1134

1202

1266

1333

1405

1472

1537

1916

352

529

622

701

772

836

895

949

1000

1069

1157

1240

1316

1387

1462

1542

1617

1689

2113

A-14

560

790

905

1003

1088

1164

1233

1297

1356

1435

1536

1629

1714

1793

1875

1963

2045

2122

2572

Family Size

Over

389

580

679

764

840

908

971

1029

1084

1156

1251

1338

1418

1494

1573

1657

1737

1812

2258

407

608

712

801

880

952

1017

1078

1135

1211

1310

1401

1486

1565

1648

1736

1819

1898

2365

5.6000% Arkansas

338

505

591

665

730

790

844

895

942

1005

1087

1163

1233

1299

1368

1441

1510

1576

1965

350

522

612

688

756

817

874

926

975

1040

1125

1203

1276

1344

1415

1491

1562

1630

2032

359

536

628

707

777

840

897

951

1002

1069

1156

1236

1311

1381

1454

1532

1605

1675

2087

2.9000% Connecticut

173

257

300

337

370

399

426

452

475

506

547

585

619

652

686

722

757

789

981

179

265

310

348

382

412

440

466

490

523

564

603

639

673

708

745

780

814

1011

270

401

469

526

578

624

666

705

742

791

854

913

967

1018

1070

1127

1180

1230

1527

370

557

654

738

812

879

941

999

1052

1124

1217

1304

1384

1459

1538

1622

1701

1776

2222

199

298

349

392

431

466

498

528

556

594

642

687

729

768

809

852

893

932

1163

290

431

503

565

620

670

715

757

797

849

917

980

1038

1093

1149

1210

1267

1321

1640

215

321

376

423

465

503

538

570

600

640

692

741

785

827

871

918

962

1004

1252

226

336

394

443

487

526

562

596

627

669

724

774

821

865

911

959

1005

1049

1308

625

880

1008

1116

1210

1294

1371

1441

1507

1594

1705

1808

1902

1990

2080

2177

2267

2353

2849

313

459

534

598

655

706

753

797

838

892

962

1027

1087

1144

1202

1265

1324

1380

1710

342

500

582

651

713

768

819

866

910

968

1044

1114

1179

1239

1302

1370

1433

1493

1847

361

527

613

686

750

808

862

911

957

1018

1097

1171

1238

1302

1367

1438

1504

1567

1937

296

439

513

576

632

682

729

772

812

865

934

999

1058

1113

1171

1233

1291

1346

1671

6.0000% Illinois

587

828

948

1050

1139

1218

1291

1357

1419

1501

1607

1704

1792

1875

1961

2052

2138

2218

2688

421

628

735

828

910

983

1051

1114

1173

1252

1354

1448

1535

1618

1703

1794

1880

1962

2445

283

420

490

551

604

652

697

738

776

827

893

955

1011

1064

1119

1178

1234

1287

1598

6.0000% Georgia

360

541

635

717

789

854

914

970

1023

1092

1183

1267

1345

1418

1494

1576

1653

1726

2160

233

347

407

457

503

543

581

615

648

691

747

799

847

893

940

990

1038

1083

1349

375

548

636

712

779

839

894

945

992

1056

1138

1213

1283

1349

1417

1489

1558

1623

2004

Over

6.5000%

432

644

755

849

933

1009

1079

1143

1204

1284

1389

1486

1575

1660

1747

1841

1929

2013

2508

446

666

780

878

965

1044

1116

1182

1245

1328

1437

1537

1629

1716

1807

1904

1995

2082

2594

6.3500%

300

445

520

584

641

692

739

783

824

878

948

1013

1073

1129

1188

1251

1309

1366

1695

306

454

530

595

653

706

753

798

839

895

966

1032

1093

1151

1211

1275

1335

1392

1728

4.0000%

239

356

417

469

515

557

595

631

664

709

766

820

869

915

963

1015

1063

1110

1383

247

368

431

485

533

576

615

652

686

732

792

847

897

945

995

1048

1099

1146

1428

6.2500%

387

564

655

733

802

864

920

972

1021

1086

1170

1248

1320

1387

1457

1532

1602

1668

2060

403

587

682

762

834

898

956

1010

1061

1129

1216

1296

1370

1440

1512

1590

1662

1731

2136

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

403

593

690

773

847

913

974

1030

1083

1152

1243

1326

1403

1476

1551

1631

1706

1778

2198

423

623

725

813

890

960

1023

1083

1138

1211

1306

1394

1475

1551

1630

1714

1793

1868

2309

343

516

606

683

752

814

871

925

975

1041

1128

1208

1282

1352

1425

1503

1576

1646

2061

359

539

633

714

786

851

911

966

1018

1088

1178

1262

1339

1412

1488

1570

1646

1719

2152

290

428

499

560

614

662

707

749

787

839

906

968

1025

1079

1135

1195

1251

1305

1621

306

450

525

589

646

697

743

787

828

882

952

1017

1076

1133

1191

1254

1312

1369

1698

Indiana

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

370

544

634

710

778

839

895

947

995

1059

1142

1219

1290

1356

1425

1499

1568

1634

2021

Kentucky

318

478

562

634

698

756

809

859

905

967

1047

1122

1191

1256

1324

1396

1465

1530

1916

370

556

653

737

811

878

940

997

1051

1122

1215

1302

1382

1457

1535

1619

1698

1774

2219

Minnesota

323

489

576

651

717

777

833

885

933

998

1081

1160

1232

1300

1371

1447

1518

1587

1992

439

645

751

842

922

994

1060

1122

1179

1255

1353

1444

1528

1606

1688

1775

1857

1935

2392

Maryland

265

393

458

515

565

610

651

690

726

774

836

894

947

997

1049

1105

1158

1208

1503

340

515

606

685

755

819

877

932

983

1051

1139

1221

1297

1369

1444

1524

1600

1672

2098

318

468

545

611

670

723

771

816

858

914

986

1053

1115

1173

1234

1298

1359

1417

1757

351

531

625

706

779

844

904

960

1013

1083

1175

1259

1338

1412

1489

1572

1649

1724

2164

359

543

639

722

796

863

924

982

1035

1107

1200

1287

1367

1443

1522

1606

1686

1762

2212

Family Size

Over

363

537

626

703

771

832

888

940

988

1053

1137

1214

1285

1352

1422

1496

1566

1633

2024

381

564

658

738

810

874

933

987

1038

1106

1194

1275

1350

1420

1494

1572

1645

1715

2126

7.0000% Iowa

451

663

772

865

948

1022

1090

1153

1212

1290

1391

1484

1570

1651

1735

1824

1909

1989

2458

468

688

801

897

983

1060

1130

1195

1256

1337

1442

1539

1628

1712

1798

1891

1979

2062

2548

334

494

576

646

709

765

817

864

909

968

1045

1116

1182

1244

1308

1376

1440

1502

1861

6.0000% Louisiana

380

570

670

755

831

900

963

1022

1077

1150

1245

1334

1416

1493

1573

1659

1740

1817

2273

392

589

692

780

858

929

995

1055

1112

1188

1286

1377

1462

1541

1624

1713

1796

1876

2346

231

347

408

460

506

548

586

622

656

701

759

813

862

909

958

1011

1060

1107

1385

247

371

435

491

540

585

626

664

700

747

809

867

920

970

1022

1078

1131

1181

1477

341

501

584

654

717

773

824

872

917

976

1053

1125

1190

1252

1316

1385

1449

1511

1872

273

400

465

521

570

614

654

692

727

774

834

890

941

989

1040

1093

1143

1191

1472

294

430

500

559

612

659

703

743

780

830

895

954

1009

1061

1114

1171

1225

1276

1576

373

564

664

750

827

897

961

1021

1077

1151

1248

1339

1422

1501

1583

1671

1753

1832

2301

518

732

840

930

1009

1079

1143

1203

1258

1330

1424

1509

1588

1661

1737

1817

1893

1964

2378

595

840

962

1065

1156

1236

1309

1377

1440

1522

1629

1727

1816

1900

1986

2078

2164

2245

2715

A-15

264

396

465

524

577

625

668

709

747

798

864

926

982

1036

1091

1151

1207

1260

1576

307

449

522

584

639

688

733

775

814

866

933

995

1052

1106

1161

1221

1277

1330

1641

6.8750% Mississippi

365

552

650

734

809

877

940

998

1053

1126

1221

1309

1391

1468

1548

1634

1715

1792

2250

395

584

682

765

839

905

966

1023

1075

1146

1236

1321

1398

1471

1547

1628

1704

1776

2201

256

385

452

510

561

608

650

690

727

777

841

901

956

1008

1062

1120

1175

1227

1534

6.0000% Massachusetts

327

482

561

629

690

744

793

840

883

940

1014

1083

1147

1206

1268

1335

1397

1456

1805

317

464

539

602

659

710

756

799

839

893

962

1026

1084

1139

1197

1258

1315

1370

1690

646

911

1043

1155

1253

1340

1419

1492

1560

1649

1764

1870

1966

2057

2150

2249

2342

2430

2938

685

965

1106

1223

1327

1419

1503

1580

1652

1746

1868

1980

2082

2177

2276

2381

2479

2571

3108

Family Size

Over

548

766

874

965

1044

1115

1179

1239

1293

1366

1459

1544

1622

1695

1770

1849

1924

1994

2401

599

836

954

1053

1140

1217

1287

1351

1411

1490

1591

1683

1768

1847

1929

2015

2096

2173

2614

246

358

415

464

507

546

582

615

645

686

739

788

833

875

919

965

1009

1051

1296

256

373

432

483

528

568

605

639

671

713

768

818

865

909

954

1002

1048

1091

1345

315

470

550

619

680

736

786

834

878

937

1013

1084

1150

1212

1276

1344

1409

1471

1834

329

490

574

646

710

768

821

870

916

978

1057

1131

1200

1264

1331

1402

1470

1534

1912

247

366

427

479

526

568

607

643

676

721

778

832

881

928

976

1028

1076

1122

1395

261

386

451

506

556

600

641

678

714

761

821

878

930

979

1030

1084

1135

1184

1471

6.0000% Kansas

406

600

700

786

862

930

993

1051

1105

1177

1271

1357

1437

1512

1590

1673

1751

1825

2262

421

622

726

815

893

964

1029

1089

1145

1220

1317

1407

1489

1567

1647

1734

1815

1892

2344

471

660

754

832

901

963

1018

1070

1117

1180

1261

1335

1403

1466

1531

1600

1665

1726

2081

4.4500% Maine

269

405

475

535

589

638

683

724

763

815

883

946

1003

1058

1115

1176

1233

1287

1610

277

416

489

551

606

656

702

745

785

839

908

973

1032

1088

1146

1209

1268

1324

1656

230

335

388

434

475

511

545

576

605

643

693

739

781

821

862

906

947

987

1218

336

491

570

637

697

750

799

845

887

943

1016

1083

1145

1203

1264

1328

1388

1446

1783

292

436

511

575

633

684

732

776

817

872

943

1009

1070

1128

1188

1252

1312

1370

1709

761

1072

1227

1358

1472

1574

1667

1752

1832

1936

2071

2195

2307

2413

2522

2638

2746

2849

3442

225

333

389

437

480

518

554

586

617

658

711

760

805

848

892

939

984

1026

1276

264

383

444

497

543

584

622

657

690

733

789

841

889

934

980

1030

1077

1121

1381

7.0000% Missouri

716

1010

1156

1280

1388

1484

1571

1652

1727

1826

1953

2070

2176

2276

2379

2488

2591

2688

3248

638

891

1016

1122

1214

1295

1370

1438

1502

1585

1692

1791

1881

1965

2051

2143

2229

2310

2779

6.2500% Michigan

325

475

552

617

675

727

774

818

860

914

985

1050

1110

1166

1225

1287

1346

1402

1729

339

506

592

666

732

792

846

897

945

1008

1090

1166

1236

1303

1372

1445

1515

1581

1971

271

402

469

527

578

624

666

705

742

791

854

912

966

1017

1070

1126

1179

1230

1527

Over

6.5000%

671

936

1068

1178

1274

1360

1438

1510

1576

1664

1776

1880

1974

2062

2152

2249

2339

2424

2915

716

999

1139

1257

1359

1451

1534

1610

1681

1774

1894

2003

2104

2197

2294

2396

2492

2582

3104

5.5000%

270

392

454

508

555

597

635

671

705

749

806

859

908

954

1001

1052

1099

1145

1410

278

404

468

522

571

614

654

691

725

770

829

884

934

981

1029

1082

1130

1177

1449

6.0000%

347

518

607

683

750

811

867

919

967

1032

1116

1194

1266

1334

1404

1480

1551

1618

2017

359

535

626

704

774

837

895

948

998

1065

1152

1232

1306

1376

1449

1526

1599

1669

2080

4.2250%

280

414

484

543

596

643

686

727

765

815

880

940

996

1048

1102

1161

1215

1267

1573

292

431

504

565

620

669

715

757

796

848

916

978

1036

1090

1147

1207

1264

1318

1636

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

314

472

554

625

688

745

797

846

892

952

1031

1105

1172

1236

1302

1373

1440

1504

1881

328

493

579

653

719

778

833

884

931

995

1077

1154

1224

1291

1360

1435

1504

1571

1965

Nebraska

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

292

439

515

581

639

692

740

786

828

884

958

1026

1088

1148

1209

1275

1337

1397

1747

New Mexico

326

487

571

642

706

763

816

865

911

972

1052

1125

1193

1257

1323

1395

1461

1525

1901

346

517

605

681

749

810

866

918

967

1032

1116

1194

1266

1334

1404

1480

1551

1619

2018

260

385

450

506

556

600

641

679

715

762

823

880

933

982

1034

1089

1140

1190

1480

291

427

496

556

608

656

699

739

777

827

891

951

1006

1057

1111

1168

1222

1273

1573

367

549

643

723

795

860

919

975

1026

1095

1184

1267

1344

1416

1491

1571

1646

1718

2141

273

405

473

531

583

630

673

712

750

799

863

923

978

1029

1083

1141

1195

1246

1549

Pennsylvania

271

399

464

520

569

613

654

692

727

774

834

890

942

990

1041

1094

1145

1193

1474

338

508

597

673

741

802

859

911

960

1026

1111

1190

1263

1331

1403

1480

1552

1621

2027

358

535

627

706

776

839

897

951

1001

1068

1156

1236

1311

1381

1454

1532

1606

1676

2089

North Dakota

239

355

415

467

513

554

592

627

660

704

761

814

863

909

957

1008

1057

1103

1374

283

420

490

551

604

652

697

738

776

827

894

955

1012

1065

1120

1180

1236

1289

1602

303

444

517

579

633

682

727

769

808

860

927

989

1046

1100

1155

1215

1270

1323

1634

312

457

532

595

652

702

749

791

832

885

954

1017

1076

1131

1188

1249

1306

1361

1680

Family Size

Over

370

546

636

713

781

843

899

952

1001

1066

1150

1228

1300

1368

1438

1513

1584

1651

2046

389

572

667

747

819

883

942

997

1048

1117

1205

1286

1361

1432

1506

1584

1658

1728

2141

202

305

359

405

446

483

518

550

580

619

671

719

764

806

850

897

941

983

1232

208

314

370

417

460

498

533

566

597

638

692

741

787

830

876

924

969

1013

1269

323

484

568

639

703

760

813

862

909

970

1049

1123

1191

1256

1322

1394

1461

1525

1904

336

502

589

663

729

789

844

895

942

1006

1088

1165

1235

1302

1371

1445

1515

1581

1974

5.5000% Nevada

346

521

612

690

759

822

880

933

984

1051

1138

1219

1293

1364

1437

1516

1589

1660

2076

357

537

631

712

784

848

908

963

1015

1084

1174

1258

1335

1408

1483

1564

1640

1713

2143

341

503

587

658

722

779

831

880

925

985

1063

1136

1203

1265

1331

1400

1466

1528

1895

5.1250% New York

374

559

655

737

811

876

937

993

1046

1116

1207

1292

1370

1443

1519

1601

1678

1751

2183

384

573

672

756

831

899

961

1019

1073

1145

1238

1325

1405

1480

1558

1642

1721

1796

2239

192

290

341

385

424

460

492

522

551

589

638

684

726

766

808

853

895

935

1172

303

448

523

587

644

696

743

786

827

881

952

1017

1077

1134

1193

1255

1315

1371

1703

304

455

533

601

661

715

765

811

854

912

987

1056

1120

1181

1244

1311

1374

1435

1792

329

482

561

628

687

740

789

834

876

932

1004

1071

1133

1191

1251

1315

1375

1432

1768

333

487

565

632

691

744

792

837

879

934

1006

1072

1133

1190

1249

1312

1372

1428

1758

213

321

378

426

470

509

545

579

610

652

707

757

804

848

894

944

990

1035

1297

6.0000% Rhode Island

319

468

544

609

667

718

766

809

850

905

975

1040

1100

1156

1215

1277

1335

1391

1717

402

592

690

773

847

914

975

1031

1084

1154

1245

1330

1407

1480

1556

1637

1713

1786

2212

5.0000% Ohio

292

432

504

566

621

671

716

758

798

850

918

981

1039

1094

1151

1212

1269

1323

1644

359

523

607

679

742

799

851

899

944

1003

1080

1151

1217

1278

1341

1409

1473

1533

1887

A-16

345

516

604

681

749

810

866

918

967

1032

1117

1195

1268

1336

1407

1483

1555

1623

2025

374

546

634

708

774

834

888

938

985

1047

1127

1201

1269

1333

1399

1470

1536

1599

1968

386

563

653

730

798

859

915

967

1015

1079

1161

1238

1308

1374

1442

1515

1583

1648

2028

Family Size

Over

6.8500% New Jersey

413

608

708

794

870

938

1000

1058

1113

1185

1278

1365

1444

1519

1597

1680

1758

1832

2269

428

630

733

822

900

971

1036

1096

1152

1226

1323

1412

1494

1571

1652

1737

1818

1895

2346

312

474

558

631

697

755

810

860

908

971

1054

1130

1201

1268

1338

1412

1483

1550

1949

326

495

583

659

728

789

846

899

948

1014

1100

1181

1254

1324

1397

1475

1549

1619

2035

335

508

599

677

747

810

868

922

973

1041

1129

1211

1287

1359

1434

1514

1589

1661

2088

4.0000% North Carolina

216

327

384

434

478

518

554

588

621

663

719

770

818

863

910

960

1007

1052

1318

221

334

393

443

489

529

567

602

634

678

735

788

836

882

930

981

1029

1075

1348

284

411

475

530

578

621

661

697

731

776

835

888

938

984

1032

1083

1131

1177

1444

318

458

530

590

644

692

735

776

814

864

928

988

1042

1094

1147

1203

1257

1307

1602

362

541

634

714

785

849

908

962

1014

1082

1171

1253

1329

1400

1474

1554

1629

1700

2121

305

435

500

556

605

648

688

725

759

804

863

917

966

1013

1061

1112

1160

1206

1471

350

497

571

634

689

738

783

824

863

914

980

1040

1096

1148

1202

1259

1313

1364

1661

408

595

690

772

843

908

967

1021

1072

1139

1227

1307

1381

1451

1523

1600

1672

1740

2141

313

461

537

601

659

711

758

802

843

898

968

1034

1094

1150

1209

1271

1330

1386

1715

337

497

579

649

711

766

817

865

909

968

1044

1114

1179

1240

1303

1370

1434

1494

1848

356

513

592

660

719

772

821

866

908

963

1035

1101

1162

1219

1278

1340

1399

1455

1782

380

539

618

686

745

798

847

891

933

987

1058

1123

1183

1239

1296

1358

1416

1470

1788

7.0000% South Carolina

395

577

669

748

817

880

937

990

1039

1105

1189

1267

1339

1406

1476

1551

1621

1687

2076

341

517

610

689

761

825

884

939

991

1060

1150

1234

1311

1384

1460

1542

1619

1692

2127

339

489

565

630

687

738

784

827

867

920

989

1052

1110

1165

1221

1281

1338

1391

1704

5.7500% Oklahoma

352

526

617

695

764

826

884

937

987

1053

1140

1220

1294

1363

1436

1513

1586

1656

2066

403

571

655

726

789

845

896

943

986

1044

1119

1187

1250

1309

1370

1434

1495

1552

1886

352

519

605

678

743

801

854

904

950

1011

1091

1164

1232

1295

1361

1432

1498

1561

1931

364

536

624

699

766

826

881

932

980

1043

1125

1201

1271

1336

1405

1477

1546

1611

1992

Over

6.6250%

346

525

619

700

772

837

897

953

1006

1076

1167

1252

1330

1404

1482

1564

1642

1717

2158

353

535

631

713

787

853

914

972

1025

1097

1190

1276

1356

1431

1510

1594

1674

1750

2199

4.7500%

369

532

614

684

746

801

851

898

941

998

1073

1141

1204

1263

1324

1389

1449

1507

1845

388

558

644

717

782

840

892

941

987

1047

1124

1196

1262

1323

1387

1455

1519

1579

1932

4.5000%

422

597

685

760

825

883

936

985

1031

1091

1169

1240

1305

1367

1430

1497

1560

1620

1968

448

634

727

806

875

937

993

1045

1093

1156

1238

1314

1383

1447

1514

1585

1652

1715

2081

6.0000%

373

549

639

717

785

847

903

955

1004

1069

1153

1231

1302

1369

1439

1514

1583

1650

2041

385

567

660

740

811

874

932

986

1037

1104

1190

1271

1344

1414

1486

1563

1635

1704

2107

Income

least

But

less

than

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Family Size

South Dakota

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

344

493

569

632

688

738

784

826

865

917

984

1046

1102

1155

1210

1268

1322

1374

1675

395

566

652

724

788

845

897

945

990

1049

1126

1196

1260

1321

1383

1449

1512

1571

1914

429

613

706

785

854

916

972

1024

1073

1137

1219

1295

1365

1430

1497

1569

1636

1700

2071

344

500

579

646

706

760

808

854

896

952

1024

1091

1152

1210

1270

1333

1393

1450

1782

367

533

618

690

753

810

862

910

955

1015

1092

1163

1228

1289

1353

1420

1484

1544

1897

Utah

308

448

519

580

634

682

726

766

805

855

920

980

1036

1088

1142

1199

1253

1305

1605

385

559

647

722

789

848

903

953

1000

1062

1143

1217

1285

1349

1415

1486

1553

1616

1984

373

561

658

742

817

884

946

1004

1058

1130

1223

1310

1390

1466

1544

1628

1708

1783

2230

390

586

687

775

853

923

988

1048

1104

1179

1277

1368

1451

1530

1612

1700

1782

1861

2327

221

332

389

438

482

522

558

592

624

666

721

772

819

863

909

958

1005

1049

1310

230

345

405

456

502

543

580

616

649

692

749

802

851

897

945

996

1044

1090

1361

Wyoming

207

311

364

410

452

489

523

554

584

624

675

723

767

808

852

898

941

983

1228

454

649

748

831

904

970

1029

1084

1136

1203

1291

1371

1445

1514

1585

1661

1732

1799

2191

Washington

347

521

612

690

759

822

880

933

984

1050

1138

1218

1293

1363

1437

1515

1589

1659

2075

402

604

709

799

880

952

1019

1081

1139

1216

1317

1410

1496

1578

1662

1753

1838

1919

2399

237

355

416

469

516

558

597

633

667

712

770

825

875

922

971

1024

1073

1120

1399

Family Size

Over

4.5000% Tennessee

475

679

782

869

946

1014

1076

1134

1187

1258

1349

1433

1510

1582

1657

1736

1810

1880

2290

504

721

830

922

1003

1075

1141

1202

1259

1334

1431

1520

1601

1677

1756

1840

1919

1993

2426

442

641

742

828

904

972

1034

1092

1146

1217

1309

1395

1473

1546

1622

1703

1780

1852

2275

495

717

829

925

1010

1086

1155

1219

1279

1358

1461

1555

1642

1724

1808

1898

1983

2063

2532

529

766

886

989

1079

1160

1233

1302

1366

1450

1559

1660

1752

1839

1929

2025

2115

2200

2699

221

322

373

417

456

490

522

551

578

615

661

705

744

782

820

861

900

937

1152

224

326

378

423

462

497

529

559

586

623

671

714

755

793

832

873

913

950

1168

4.8130% Vermont

400

580

671

749

818

879

936

988

1036

1101

1184

1261

1332

1398

1467

1540

1608

1674

2055

419

608

704

786

858

922

981

1036

1087

1154

1241

1322

1396

1465

1537

1614

1685

1754

2153

216

314

364

407

445

479

509

538

565

600

646

688

727

763

801

841

879

915

1125

426

639

750

845

930

1007

1077

1143

1204

1286

1392

1491

1582

1668

1757

1852

1942

2028

2535

319

485

571

646

713

773

829

881

929

994

1079

1157

1230

1298

1370

1446

1518

1587

1996

555

803

930

1037

1131

1216

1293

1364

1431

1520

1634

1739

1836

1926

2021

2121

2215

2304

2826

6.5000% West Virginia

412

619

727

819

901

975

1044

1107

1167

1246

1349

1444

1533

1616

1702

1795

1882

1965

2457

347

527

622

703

776

842

902

959

1012

1082

1174

1260

1339

1413

1491

1575

1653

1728

2173

227

330

382

427

466

502

534

564

592

629

677

722

762

800

840

882

922

959

1179

365

554

654

739

815

885

948

1008

1063

1138

1234

1324

1407

1486

1568

1655

1738

1817

2285

378

574

677

766

845

916

982

1044

1102

1179

1279

1372

1458

1540

1624

1715

1801

1883

2368

Family Size

Over

368

546

638

717

787

849

907

961

1011

1077

1164

1244

1317

1387

1459

1536

1608

1677

2082

387

574

670

753

826

892

953

1009

1062

1132

1222

1306

1383

1456

1532

1613

1689

1761

2187

254

372

433

484

530

571

609

644

677

720

776

828

876

921

968

1018

1065

1110

1372

270

395

460

514

563

607

647

684

718

764

824

879

929

977

1027

1079

1129

1176

1453

7.0000% Texas

577

834

965

1076

1174

1261

1341

1416

1485

1576

1694

1804

1904

1998

2095

2199

2296

2389

2929

606

876

1013

1130

1232

1324

1408

1486

1558

1654

1778

1893

1998

2096

2198

2307

2409

2506

3071

339

502

587

659

724

781

835

884

930

991

1071

1144

1212

1276

1342

1413

1479

1543

1916

6.0000% Virginia

228

332

385

430

470

506

538

569

597

634

682

727

768

806

846

889

929

967

1188

231

336

389

435

475

511

544

574

603

641

689

734

776

815

855

898

938

976

1200

229

336

391

438

479

517

551

583

612

652

703

750

794

835

877

923

966

1006

1245

403

612

722

816

901

977

1047

1113

1174

1256

1363

1463

1555

1641

1732

1829

1920

2008

2525

273

408

477

537

590

638

682

723

761

812

877

939

995

1048

1103

1162

1218

1271

1582

400

594

694

780

856

924

987

1045

1099

1172

1266

1353

1433

1508

1586

1670

1749

1824

2265

6.0000% Wisconsin

389

590

696

787

869

942

1010

1073

1133

1212

1315

1411

1499

1583

1670

1763

1852

1936

2435

294

439

513

578

635

686

733

777

818

873

944

1010

1070

1127

1187

1250

1310

1367

1702

282

413

480

537

588

633

675

714

750

798

860

917

970

1019

1071

1126

1177

1226

1515

307

458

536

603

662

716

765

811

854

911

985

1054

1117

1176

1238

1305

1367

1426

1776

316

472

552

621

683

738

789

836

880

939

1015

1086

1151

1213

1277

1345

1409

1470

1831

Over

6.2500%

411

610

713

801

879

949

1014

1074

1130

1204

1300

1390

1472

1550

1630

1716

1797

1874

2327

426

633

739

830

911

984

1051

1113

1171

1248

1348

1440

1526

1606

1689

1778

1862

1942

2411

4.3000%

292

427

497

556

608

655

698

738

775

825

889

948

1002

1053

1107

1163

1217

1267

1565

306

447

519

581

636

685

730

771

810

862

928

990

1047

1100

1156

1215

1270

1323

1633

5.0000%

324

483

566

636

699

756

808

856

901

962

1040

1112

1179

1242

1307

1377

1443

1506

1875

334

498

584

656

721

780

833

883

930

992

1073

1147

1216

1281

1348

1421

1488

1553

1934

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

4.0000% Note:

their local sales tax amount.

242

363

425

479

527

570

610

647

681

727

787

843

894

942

992

1046

1096

1145

1429

249

373

438

493

542

587

627

665

701

748

810

867

919

969

1021

1076

1128

1178

1470

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

the state name.

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

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

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

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

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

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

deducted.

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

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

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

numerator is the total sales tax rate minus 6.85%.

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

A-17

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

THEN use Local Table…

Arizona

Chandler, Gilbert, Glendale, Mesa, Peoria, Phoenix, Scottsdale, Tempe, Tucson, 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.

Georgia

Any locality that imposes a local sales tax

Illinois

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

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

Aurora

East Baton Rouge Parish

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

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

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

City of Jackson only

City of Tupelo only

Louisiana

Mississippi

Missouri

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 Yates

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

Rome, Salamanca, Saratoga Springs, Utica, White Plains, Yonkers

New York

Any other locality that imposes a local sales tax

North Carolina

Any locality that imposes a local sales tax

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

County, Spartanburg County and York County

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

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

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

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

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

South Carolina

Tennessee

Any locality that imposes a local sales tax

Utah

Any locality that imposes a local sales tax

Virginia

Any locality that imposes a local sales tax

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

2020 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

103

111

119

126

132

141

152

163

173

182

191

201

211

220

273

101

110

119

127

135

142

151

163

174

185

194

205

215

226

235

292

Family Size

Over

111

121

131

140

148

156

166

179

191

203

213

224

236

247

258

320

102

114

125

135

144

153

161

171

185

197

209

220

231

243

255

266

329

110

120

129

137

144

151

161

172

183

193

203

212

223

233

242

296

112

124

135

145

154

162

170

180

194

206

217

228

238

250

261

271

331

Local Table A

105

115

124

133

140

148

157

170

182

192

202

213

224

235

245

304

108

119

128

137

145

152

162

175

187

198

208

219

231

242

252

313

Family Size

Over

114

131

146

159

170

181

191

200

212

227

241

254

266

279

292

305

317

387

120

138

154

167

179

190

201

210

223

239

254

268

280

294

308

321

333

407

105

121

134

145

156

165

174

182

192

206

218

230

240

251

263

274

285

345

120

138

153

166

177

188

197

206

218

234

248

261

273

285

299

311

323

391

Local Table B

104

120

133

145

156

165

174

183

194

208

221

233

244

255

268

279

290

354

110

126

140

153

164

174

183

192

203

218

232

244

256

268

281

294

305

372

Family Size

Over

102

144

164

182

197

211

224

235

246

260

278

295

310

324

339

355

369

383

464

108

152

174

193

209

223

237

249

260

275

294

312

328

343

358

375

390

405

490

106

115

123

131

138

147

160

171

182

192

202

213

224

234

293

101

112

121

130

138

145

155

168

180

191

202

213

224

235

246

308

Local Table C

A-18

130

149

165

179

191

203

213

223

236

252

267

281

294

308

322

335

348

421

137

157

174

189

202

214

225

235

249

266

282

297

311

325

340

354

367

445

Over

Local Table D

104

115

125

133

142

149

160

173

185

197

208

219

231

242

253

317

107

118

127

136

145

153

163

177

189

201

212

224

236

248

259

324

109

120

130

139

147

155

166

180

193

205

216

228

240

252

263

330

111

122

132

142

151

159

170

184

197

209

221

233

245

257

269

337

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.