Department of the Treasury (2022)

Department of the Treasury

Internal Revenue Service

2022 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

2022, 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

Mortgage insurance premium. The

election to deduct qualified mortgage insurance premiums you paid under a

mortgage insurance contract issued after

December 31, 2006, in connection with

a home acquisition debt that was secured

by your first or second home doesn’t apply for tax years beginning after December 31, 2021.

Charitable

contributions

for

non-itemizers. The election to claim a

charitable contribution for taxpayers

who do not itemize their deductions expired December 31, 2021.

Health coverage tax credit. The

health coverage tax credit has expired. If

you are a trade adjustment assistance

(TAA) recipient, an alternative TAA

(ATAA) recipient, a reemployment

TAA (RTAA) recipient or a Pension

Benefit Guaranty Corporation (PBGC)

payee, then you will no longer use Form

8885 before completing Schedule A,

line 1.

Standard mileage rates. The standard

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

medical reasons increased to 18 cents a

mile for January 1 through June 30,

2022, and 22 cents a mile from July 1

through December 31, 2022. The 2022

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

2022, 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.

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Jan 3, 2023

Cat. No. 53061X

Examples of Medical and

Dental Payments You Can

Include in Calculating Your

Total Medical Expenses

To the extent you weren't reimbursed in

calculating your total medical expenses,

you can include what you paid for:

• Insurance premiums for medical

and dental care, including premiums for

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

Limit on long-term care premiums you

can deduct, later. Reduce the insurance

premiums by any self-employed health

insurance deduction you claimed on

Schedule 1 (Form 1040), line 17. You

can't include insurance premiums paid

by making a pre-tax reduction to your

employee compensation because these

amounts are already being excluded

from your income by not being included

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

a retired public safety officer, you can't

include any premiums you paid to the

extent they were paid for with a tax-free

distribution from your retirement plan.

• Prescription medicines or insulin.

• Acupuncturists, chiropractors, dentists, eye doctors, medical doctors, occupational therapists, osteopathic doctors,

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

• Medical examinations, X-ray and

laboratory services, and insulin treatments your doctor ordered.

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

502) depends on the age, at the end of

2022, of the person for whom the premiums were paid. See the following chart

for details.

IF the person was,

at the end of 2022,

age . . .

THEN the most

you can include

is . . .

.

• Diagnostic tests, such as a

full-body scan, pregnancy test, or blood

sugar test kit.

• Nursing help (including your share

of the employment taxes paid). If you

paid someone to do both nursing and

housework, you can deduct only the cost

of the nursing help.

• Hospital care (including meals and

lodging), clinic costs, and lab fees.

• Qualified long-term care services

(see Pub. 502).

• The supplemental part of Medicare

insurance (Medicare Part B).

• The premiums you pay for Medicare Part D insurance.

• A program to stop smoking and for

prescription medicines to alleviate nicotine withdrawal.

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

obesity) diagnosed by a doctor.

• Medical treatment at a center for

drug or alcohol addiction.

• Medical aids such as eyeglasses,

contact lenses, hearing aids, braces,

crutches, wheelchairs, and guide dogs,

including the cost of maintaining them.

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

keratotomy.

• Lodging expenses (but not meals)

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

hospital or a medical care facility related

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

recreation, or vacation in the travel.

Don't deduct more than $50 a night for

each person who meets the requirements

in Pub. 502 under Lodging.

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

your own car, you can include what you

spent for gas and oil to go to and from

the place you received the care; or you

can include 18 cents a mile for January 1

through June 30, and 22 cents a mile

from July 1 through December 31. Add

parking and tolls to the amount you

claim under either method.

• Cost of breast pumps and supplies

that assist lactation.

• Personal protective equipment

(such as masks, hand sanitizer and sanitizing wipes), for the primary purpose of

preventing the spread of Coronavirus.

Limit on long-term care premiums

you can include. The amount you can

40 or under

$ 450

41–50

$ 850

51–60

$ 1,690

61–70

$ 4,510

71 or older

$ 5,640

Examples of Medical and

Dental Payments You Can't

Include

• The cost of diet food.

• Cosmetic surgery unless it was

necessary to improve a deformity related

to a congenital abnormality, an injury

from an accident or trauma, or a disfiguring disease.

• Life insurance or income protection policies.

• The Medicare tax on your wages

and tips or the Medicare tax paid as part

of the self-employment tax or household

employment taxes.

If you were age 65 or older but

TIP not entitled to social security

benefits, you can include premiums you voluntarily paid for Medicare Part A coverage.

• Nursing care for a healthy baby.

But you may be able to take a credit for

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

• Illegal operations or drugs.

• Imported drugs not approved by

the U.S. Food and Drug Administration

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

• Nonprescription medicines, other

than insulin (including nicotine gum and

certain nicotine patches).

• Travel your doctor told you to take

for rest or a change.

• Funeral, burial, or cremation costs.

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Line 1

Medical and Dental

Expenses

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

insurance or other sources. See Reimbursements, later.

If advance payments of the premium

tax credit were made, or you think you

may be eligible to claim a premium tax

credit, fill out Form 8962 before filling

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

how to figure your medical and dental

expenses deduction.

Don't forget to include insur-

TIP ance premiums you paid for

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

health insurance deduction on Schedule

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

Whose medical and dental expenses

can you include? You can include

medical and dental bills you paid in

2022 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 $4,400 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 2022 return.

Example. You provided over half of

your parent's support but can't claim

your parent as a dependent because they

received wages of $4,400 in 2022. You

can include on line 1 any medical and

dental expenses you paid in 2022 for

your parent.

Insurance premiums for certain nondependents. You may have a medical

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

under age 27). You can't deduct any premiums attributable to this individual, unless this individual is a person described

under Whose medical and dental expenses can you include, earlier. However, if

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

your premiums didn't increase, you can

enter on line 1 the full amount of your

medical and dental insurance premiums.

See Pub. 502 for more information.

Reimbursements. If your insurance

company paid the provider directly for

part of your expenses, and you paid only

the amount that remained, include on

line 1 only the amount you paid. If you

received a reimbursement in 2022 for

medical or dental expenses you paid in

2022, reduce your 2022 expenses by this

amount. If you received a reimbursement in 2022 for prior year medical or

dental expenses, don't reduce your 2022

expenses by this amount. However, if

you deducted the expenses in the earlier

year and the deduction reduced your tax,

you must include the reimbursement in

income on Schedule 1 (Form 1040),

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

to figure the amount to include.

Cafeteria plans. You can’t deduct

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

on line 1 insurance premiums paid by an

employer-sponsored health insurance

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

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

other medical and dental expenses paid

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

Taxes You Paid

Taxes You Can't Deduct

• Federal income and most excise

taxes.

• Social security, Medicare, federal

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

• Customs duties.

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

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

fees, assessments for sidewalks or other

improvements to your property, tax you

paid for someone else, and license fees

(for example, marriage, driver's, and

pet).

• Foreign personal or real property

taxes.

Line 5

The deduction for state and local taxes is

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

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

5c.

Safe harbor for certain charitable

contributions made in exchange for a

state or local tax credit. If you made a

charitable contribution in exchange for a

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

qualify for a safe harbor that allows you

to treat some or all of the disallowed

charitable contribution as a payment of

state and local taxes.

The safe harbor applies if you meet

the following conditions.

1. You made a cash contribution to

an entity described in section 170(c).

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

credit.

3. You must reduce your charitable

contribution amount by the amount of

the state or local tax credit you receive.

If you meet these conditions, and to the

extent you apply the state or local tax

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

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

is appropriate. To the extent you apply a

portion of the credit to offset your state

or local tax liability in a subsequent year

(as permitted by law), you may treat this

amount as state or local tax paid in the

year the credit is applied.

For more information about this safe

harbor and examples, see Treas. Reg.

1.164-3(j).

U.S. 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.

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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.

Line 5a

You can elect to deduct state

and local general sales taxes

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

!

State and Local Income

Taxes

If you don't elect to deduct general sales

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

• State and local income taxes withheld from your salary during 2022. 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 2022 for a prior year, such as taxes

paid with your 2021 state or local income tax return. Don't include penalties

or interest.

• State and local estimated tax payments made during 2022, including any

part of a prior year refund that you chose

to have credited to your 2022 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 2022, or

• Refund of, or credit for, prior year

state and local income taxes you actually

received in 2022. Instead, see the in-

structions 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 2022 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 2022 for amounts paid

in 2022, reduce your actual 2022 state

and local general sales taxes by this

amount. If you received a refund of state

or local general sales taxes in 2022 for

prior year purchases, don't reduce your

2022 state and local general sales taxes

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

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

to include the refund in income on

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

Recoveries in Pub. 525 for details.

Optional Sales Tax Tables

Instead of using your actual expenses,

you can use the 2022 Optional State

Sales Tax Table and the 2022 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 2022, enter the applicable

amount, based on your 2022 income and

family size, from the 2022 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 2022 income. If married filing separately, don't include your

spouse's income.

Note. The family size column refers to

the number of dependents listed on

page 1 of Form 1040 or Form 1040-SR

(and any continuation sheets) plus you

and, if you are filing a joint return, your

spouse. If you are married and not filing

a joint return, you can include your

spouse in family size only in certain circumstances, which are described in Pub.

501.

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Income. Your 2022 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 2022, 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 2022 and the denominator of which is the total number of days

in the year (365).

3. If you also lived in a locality during 2022 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, 2022 (243

days), and in State B from September 1

through December 31, 2022 (122 days).

The table amount for State A is $500.

The table amount for State B is $400.

You would figure your state general

sales tax as follows.

State A:

State B:

Total

$500 x 243/365 =

$400 x 122/365 =

$333

134

=

$467

If none of the localities in which you

lived during 2022 imposed a local general sales tax, enter $467 on line 1 of

your worksheet. Otherwise, complete a

separate worksheet for State A and State

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 2022, or

Had any nontaxable income in 2022.

1. Enter your state general sales taxes from the 2022 Optional State Sales Tax Table

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

Next. If, for all of 2022, 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 2022?

No. Enter -0-.

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

2.

Yes. Enter your base local general sales taxes from the 2022 Optional Local

Sales Tax Tables.

3. Did your locality impose a local general sales tax in 2022? 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 2022, see the instructions for line 3 of the

worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.

.

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

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

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

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

.

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

.

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

No. Multiply line 2 by line 3.

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

during 2022, see the instructions for line 6 of the worksheet.

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

6.

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

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

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

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

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

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

worksheet and $134 on line 1 of the

State B worksheet.

Line 2. If you checked the “No” box,

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

you checked the “Yes” box and lived in

the same locality for all of 2022, enter

the applicable amount, based on your

2022 income and family size, from the

2022 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 2022 income. See the instructions

for line 1 of the worksheet to figure your

2022 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 2022, 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 2022 and the denominator is the total number of days in the

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

locality in the same state and the local

general sales tax rate was the same for

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

that state on line 2. Otherwise, complete

a separate worksheet for lines 2 through

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

Example. You lived in Locality 1

from January 1 through August 31, 2022

(243 days), and in Locality 2 from September 1 through December 31, 2022

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

amount to enter on line 2 as follows.

Note that this amount may not equal

your local sales tax deduction, which is

figured on line 6 of the worksheet.

Locality 1:

Locality 2:

$100 x 243/365 = $ 67

$150 x 122/365 =

50

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 2022? If you

checked the “Yes” box and your local

general sales tax rate changed during

2022, 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

2022 and the denominator is the total

number of days in the year (365). Enter

the total of the prorated tax rates on

line 3.

Example. Locality 1 imposed a 1%

local general sales tax from January 1

through September 30, 2022 (273 days).

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

31, 2022 (92 days). You would enter

“1.189” on line 3, figured as follows.

January 1 –

September 30:

October 1 –

December 31:

Total

1.00 x 273/365 = 0.748

1.75 x 92/365 = 0.441

= 1.189

What if you lived in more than one

locality in the same state during 2022?

Complete a separate worksheet for lines

2 through 6 for each locality in your

state if you lived in more than one locality in the same state during 2022 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 2022 Optional Local

Sales Tax Tables to figure your local

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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 2022 and the denominator is the

total number of days in the year (365).

Example. You lived in Locality 1

from January 1 through August 31, 2022

(243 days), and in Locality 2 from September 1 through December 31, 2022

(122 days). The local general sales tax

rate for Locality 1 is 1%. The rate for

Locality 2 is 1.75%. You would enter

“0.666” on line 3 for the Locality 1

worksheet and “0.585” for the Locality

2 worksheet, figured as follows.

Locality 1:

Locality 2:

1.00 x 243/365 = 0.666

1.75 x 122/365 = 0.585

Line 6. If you lived in more than one

locality in the same state during 2022,

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 2022. 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 2022, see Refund

of general sales taxes, earlier.

Line 5b

State and Local Real Estate

Taxes

If you are a homeowner who

TIP received assistance under a

State Housing Finance Agency

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

Pub. 530 for the amount you can include

on line 5b.

Enter on line 5b the state and local

taxes you paid on real estate you own

that wasn't used for business, but only if

the taxes are assessed uniformly at a like

rate on all real property throughout the

community, and the proceeds are used

for general community or governmental

purposes. Pub. 530 explains the deductions homeowners can take.

Don't include the following amounts

on line 5b.

• Foreign taxes you paid on real estate.

• Itemized charges for services to

specific property or persons (for example, a $20 monthly charge per house for

trash collection, a $5 charge for every

1,000 gallons of water consumed, or a

flat charge for mowing a lawn that had

grown higher than permitted under a local ordinance).

• Charges for improvements that

tend to increase the value of your property (for example, an assessment to

build a new sidewalk). The cost of a

property improvement is added to the

basis of the property. However, a charge

is deductible if it is used only to maintain an existing public facility in service

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

in that charge).

If your mortgage payments include

your real estate taxes, you can include

only the amount the mortgage company

actually paid to the taxing authority in

2022.

If you sold your home in 2022, 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 2022 and assessed prior to 2023 can be deducted for

2022. 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 2022 of real estate

taxes you paid in 2022, reduce your deduction by the amount of the refund or

rebate. If you received a refund or rebate

in 2022 of real estate taxes you paid in

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

include the refund or rebate in income

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

you deducted the real estate taxes in the

earlier year and the deduction reduced

your tax. See Recoveries in Pub. 525 for

details on how to figure the amount to

include in income.

A-7

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 2022 and assessed prior to 2023 can be deducted for

2022. State or local law determines

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

tax imposed.

Line 6

Other Taxes

Enter only one total on line 6, but list the

type and amount of each tax included.

Include on this line income taxes you

paid to a foreign country and generation

skipping tax (GST) imposed on certain

income distributions.

You may want to take a credit

TIP for the foreign tax instead of a

deduction. See the instructions

for Schedule 3 (Form 1040), line 1, for

details.

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

possession on this line; instead, include

U.S. possession taxes on the appropriate

state and local tax line.

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

line; instead, include it on line 16.

Interest You Paid

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

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

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

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

deduct personal interest. However, you

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

on certain student loans (on Schedule 1

(Form 1040), line 21), as explained in

Pub. 936 and Pub. 970.

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

2022 that applies to any period after

2022, you can deduct only amounts that

apply for 2022.

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 2022

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 2022 with an outstanding balance and you didn't use all

of the loan proceeds to buy, build, or

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

the loan proceeds for these loans are

treated as having been used to buy,

build, or substantially improve the

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

October 13, 1987.

See Pub. 936 to figure your deduction

if you must check the box on line 8.

Limit on loans taken out on or be­

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

mortgage interest on up to $1,000,000

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

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

before October 13, 1987.

See Pub. 936 to figure your deduction

if you have loans taken out on or before

December 15, 2017, that exceed

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

filing separately).

Limit on loans taken out after De­

cember 15, 2017. For qualifying debt

A-8

taken out after December 15, 2017, you

can only deduct home mortgage interest

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

married filing separately) of that debt. If

you also have qualifying debt subject to

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

$750,000 limit for debt taken out after

December 15, 2017, is reduced by the

amount of your qualifying debt subject

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

exists for certain loans taken out after

December 15, 2017, but before April 1,

2018. If the exception applies, your loan

may be treated in the same manner as a

loan taken out on or before December

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

See Pub. 936 to figure your deduction

if you have loans taken out after October

13, 1987, that exceed $750,000

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

Limit when loans exceed the fair

market value of the home. If the total

amount of all mortgages is more than

the fair market value of the home, see

Pub. 936 to figure your deduction.

Line 8a

Enter on line 8a mortgage interest and

points reported to you on Form 1098 unless one or more of the limits on home

mortgage interest apply to you. For

more information about these limits, see

Limits on home mortgage interest, earlier.

Home mortgage interest limited. If

your home mortgage interest deduction

is limited, see Pub. 936 to figure the

amount of mortgage interest and points

reported to you on Form 1098 that are

deductible. Only enter on line 8a the deductible mortgage interest and points

that were reported to you on Form 1098.

Refund of overpaid interest. If your

Form 1098 shows any refund of overpaid interest, don't reduce your deduction by the refund. Instead, see the instructions for Schedule 1 (Form 1040),

line 8z.

More than one borrower. If you and

at least one other person (other than

your spouse if you file a joint return)

were liable for and paid interest on a

mortgage that was your home, you can

only deduct your share of the interest.

Shared interest reported on your

Form 1098. If the shared interest was

reported on the Form 1098 you received,

deduct only your share of the interest on

line 8a. Let each of the other borrowers

know what their share is.

Shared interest reported on someone

else's Form 1098. If the shared interest

was reported on the other person's Form

1098, report your share of the interest on

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

Form 1098 doesn’t show all interest

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

line 8a and explain the difference. If you

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

paper return and printing “See attached”

to the right of line 8a.

If you are claiming the mortgage interest credit (for holders

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

their social security number (SSN). Otherwise, it is the employer identification

number (EIN). You must also let the recipient know your SSN.

If you don't show the required

information about the recipient

CAUTION or let the recipient know your

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

property held for investment. It doesn't

include any interest allocable to passive

activities or to securities that generate

tax-exempt income.

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.

Complete and attach Form 4952 to

figure your deduction.

Exception. You don't have to file Form

4952 if all three of the following apply.

1. Your investment interest expense

is less than your investment income

from interest and ordinary dividends minus any qualified dividends.

2. You have no other deductible investment expenses.

3. You have no disallowed investment interest expense from 2021.

!

Alaska Permanent Fund dividends, including those reported

CAUTION on Form 8814, aren't investment income.

!

Line 8c

Points Not Reported on

Form 1098

Points are shown on your settlement

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

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

figure the amount you can deduct.

Points paid for other purposes, such as

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

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

true even if the new mortgage is secured

by your main home.

If you used part of the proceeds to

improve your main home, you may be

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

See Pub. 936 for details.

If you paid off a mortgage ear-

TIP ly, deduct any remaining points

in the year you paid off the

mortgage. However, if you refinanced

your mortgage with the same lender, see

Mortgage ending early in Pub. 936 for

an exception.

Line 8d

Reserved for future use

Line 9

Investment Interest

Investment interest is interest paid on

money you borrowed that is allocable to

A-9

For more details, see Pub. 550.

Gifts to Charity

You can deduct contributions or gifts

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

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

work to prevent cruelty to children or

animals. Certain whaling captains may

be able to deduct expenses paid in 2022

for Native Alaskan subsistence bowhead

whale hunting activities. See Pub. 526

for details.

To verify an organization's charitable

status, you can:

• Check with the organization to

which you made the donation. The organization should be able to provide you

with verification of its charitable status.

• Use our online search tool at

IRS.gov/TEOS to see if an organization

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

Examples of Qualified

Charitable Organizations

The following list gives some examples

of qualified organizations. See Pub. 526

for more examples.

• Churches, mosques, synagogues,

temples, and other religious organizations.

• Scouts BSA, Boys and Girls Clubs

of America, CARE, Girl Scouts, Good-

will Industries, Red Cross, Salvation Army, and United Way.

• Fraternal orders, if the gifts will be

used for the purposes listed under Gifts

to Charity, earlier.

• Veterans' and certain cultural

groups.

• Nonprofit hospitals and medical

research organizations.

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

your contribution isn't a substitute for

tuition or other enrollment fees.

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

purposes.

Amounts You Can Deduct

Contributions can be in cash, property,

or out-of-pocket expenses you paid to do

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

and from the volunteer work, you can

take the actual cost of gas and oil or 14

cents a mile. Add parking and tolls to

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

were repaid to you.

Gifts from which you benefit. If you

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

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

value of the benefit. But this rule doesn't

apply to certain membership benefits

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

benefits of token value. For details, see

Pub. 526.

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

dinner and the value of the dinner was

$40. You can deduct only $30.

Gifts of $250 or more. You can deduct

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

contemporaneous written acknowledgment from the charitable organization

showing the information in (1) and (2)

next.

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

of any property donated.

2. Whether the organization did or

didn’t give you any goods or services in

return for your contribution. If you did

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

included. If you received only intangible

religious benefits (such as admission to

a religious ceremony), the organization

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

In figuring whether a gift is $250 or

more, don't combine separate donations.

For example, if you gave your church

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

treat each $25 payment as a separate

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

from each paycheck as a separate gift.

See Pub. 526 if you made a separate gift

of $250 or more through payroll deduction.

To be contemporaneous, you must

get the written acknowledgment from

the charitable organization by the date

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

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

for your records.

Limit on the amount you can deduct.

See Pub. 526 to figure the amount of

your deduction if any of the following

applies.

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

more than 30% of the amount on Form

1040 or 1040-SR, line 11.

2. Your gifts of capital gain property

are more than 20% of the amount on

Form 1040 or 1040-SR, line 11.

3. You gave gifts of property that

increased in value or gave gifts of the

use of property.

Amounts You Can't Deduct

• Certain contributions to charitable

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

for your contribution. See Pub. 526 for

more details and exceptions.

See Safe harbor for certain

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.

A-10

• Travel expenses (including meals

and lodging) while away from home

performing donated services, unless

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

the travel.

• Political contributions.

• Dues, fees, or bills paid to country

clubs, lodges, fraternal orders, or similar

groups.

• Cost of raffle, bingo, or lottery

tickets. But you may be able to deduct

these expenses on line 16. See Line 16,

later, for more information on gambling

losses.

• Value of your time or services.

• Value of blood given to a blood

bank.

• The transfer of a future interest in

tangible personal property. Generally,

no deduction is allowed until the entire

interest has been transferred.

• Gifts to individuals and groups that

are operated for personal profit.

• Gifts to foreign organizations.

However, you may be able to deduct

gifts to certain U.S. organizations that

transfer funds to foreign charities and

certain Canadian, Israeli, and Mexican

charities. See Pub. 526 for details.

• Gifts to organizations engaged in

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

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

• Gifts to groups whose purpose is

to lobby for changes in the laws.

• Gifts to civic leagues, social and

sports clubs, labor unions, and chambers

of commerce.

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

• Cost of tuition. However, you may

be able to take an education credit (see

Form 8863).

Line 11

Gifts by Cash or Check

Enter on line 11 the total value of gifts

you made in cash or by check (including

out-of-pocket expenses), unless a limit

on deducting gifts applies to you. For

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

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

over 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 2022 to a qualified

charitable organization. This election

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

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

fund. For details, see Pub. 526.

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

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

contributions are more than the amount

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

For details, see Pub. 526.

Include any contributions that you

elect to treat as qualified contributions in

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

amount of your qualified contributions

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

Line 12

Other Than by Cash or

Check

Enter on line 12 the total value of your

contributions of property other than by

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

gifts, see Limit on the amount you can

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

year. See Pub. 526 for more information.

Deduction for gifts other than by cash

or check limited. If your deduction for

the contributions of property other than

by cash or check is limited, see Pub. 526

to figure the amount you can deduct.

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

Valuing contributions of used items.

If you gave used items, such as clothing

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

pay a willing seller when neither has to

buy or sell and both are aware of the

conditions of the sale. For more details

on determining the value of donated

property, see Pub. 561.

Deduction more than $500. If the

amount of your deduction is more than

$500, you must complete and attach

Form 8283. For this purpose, the

“amount of your deduction” means your

deduction before applying any income

limits that could result in a carryover of

contributions.

Contribution of motor vehicle, boat,

or airplane. If you deduct more than

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

certain contributions of clothing and

household items (discussed next)), you

may also have to get appraisals of the

values of the donated property. See

Form 8283 and its instructions for details.

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

A-11

tributions will be allowed only if the

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

contribution of any single item for

which a deduction of more than $500 is

claimed and for which you include a

qualified appraisal and Form 8283 with

your tax return.

Recordkeeping. If you gave property,

you should keep a receipt or written

statement from the organization you

gave the property to, or a reliable written

record, that shows the organization's

name and address, the date and location

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

should also keep reliable written records

that include:

• How you figured the property's

value at the time you gave it. If the value

was determined by an appraisal, keep a

signed copy of the appraisal.

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

have resulted if the property had been

sold at its fair market value.

• How you figured your deduction if

you chose to reduce your deduction for

gifts of capital gain property.

• Any conditions attached to the gift.

If the gift of property is $250 or

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

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

doesn't satisfy the contemporaneous

written acknowledgment requirement,

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

other records you may need to keep if

you gave property.

If your total deduction for gifts

of property is over $500, you

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

qualified conservation contribution,

your records should contain additional

information. See Pub. 526 for details.

!

Line 13

Carryover From Prior Year

You may have contributions that you

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

amount you could deduct. In most cases,

you have 5 years to use contributions

that were limited in an earlier year. Carryover amounts from contributions made

in 2020 or 2021 are subject to a 60%

limitation if you deduct those amounts

in 2022. After applying those limits, enter the amount of your carryover that

you are allowed to deduct this year. See

Pub. 526 for details.

Casualty and Theft

Losses

Line 15

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

the amount from Form 4684, line 18, on

line 15.

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

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

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

!

You can only deduct personal casualty and theft losses attributable to a federally declared disaster to the extent that:

1. The amount of each separate

casualty or theft loss is more than $100,

and

2. The total amount of all losses

during the year (reduced by the $100

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

of the amount on Form 1040 or

1040-SR, line 11.

See the Instructions for Form 4684

and Pub. 547 for more information.

Other Itemized

Deductions

Line 16

Increased Standard

Deduction Reporting

itemizing your deductions, you can

claim an increased standard deduction

using Schedule A by doing the following.

1. List the amount from Form 4684,

line 15, on the dotted line next to line 16

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

2. List your standard deduction

amount on the dotted line next to line 16

as "Standard Deduction Claimed With

Qualified Disaster Loss."

3. Combine the two amounts on

line 16 and enter on Form 1040 or

1040-SR, line 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.

• Gambling losses (gambling losses

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

non-winning bingo, lottery, and raffle

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

(Form 1040), line 8b.

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

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

line 18a.

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

• A deduction for amortizable bond

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

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

23, 1986).

• An ordinary loss attributable to a

contingent payment debt instrument or

an inflation-indexed debt instrument (for

example, a Treasury Inflation-Protected

Security).

• Deduction for repayment of

amounts under a claim of right if over

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

• Certain unrecovered investment in

a pension.

• Impairment-related work expenses

of a disabled person.

Total Itemized

Deductions

CAUTION

Other Itemized Deductions

Line 18

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

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

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

If you elect to itemize for state tax or

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

Only the expenses listed next

can be deducted on line 16. For

CAUTION more information about each of

these expenses, see Pub. 529.

!

If you have a net qualified disaster loss

on Form 4684, line 15, and you aren’t

A-12

2022 Optional State Sales Tax Tables

Income

At

least

But

less

than

$0

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Family Size

1

2

3

372

507

572

627

674

716

754

789

821

863

917

966

1011

1053

1096

1141

1183

1223

1450

415

564

637

698

751

797

839

878

913

960

1020

1075

1124

1170

1218

1268

1315

1359

1611

Alabama

Income

$0

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$0

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$0

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$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

310

422

477

523

563

598

630

659

686

721

767

808

846

880

916

954

990

1023

1215

1

California

402

565

647

715

775

828

877

921

963

1017

1087

1151

1210

1265

1322

1382

1438

1491

1798

459

645

738

815

884

944

999

1050

1097

1159

1239

1312

1379

1441

1506

1574

1638

1699

2048

343

477

543

599

647

690

729

764

797

841

897

948

995

1038

1083

1131

1175

1217

1459

367

510

580

640

691

737

778

817

852

899

958

1013

1063

1109

1157

1208

1255

1300

1558

406

578

665

738

802

859

911

959

1004

1063

1140

1210

1274

1334

1396

1462

1523

1582

1921

443

631

726

806

876

938

995

1048

1097

1162

1245

1321

1391

1457

1525

1597

1664

1728

2099

Hawaii

349

497

572

635

690

739

784

825

864

915

980

1041

1096

1147

1201

1257

1310

1361

1653

448

609

688

753

810

860

906

947

986

1036

1100

1159

1213

1262

1313

1367

1418

1465

1736

3

496

697

797

881

954

1020

1079

1134

1185

1252

1338

1417

1489

1557

1626

1700

1769

1834

2211

District of Columbia

306

426

485

535

578

616

651

683

712

751

801

847

889

928

968

1010

1050

1088

1304

4

524

736

842

930

1008

1077

1140

1198

1252

1322

1413

1497

1573

1644

1718

1795

1868

1937

2335

4

385

534

608

670

724

772

816

856

893

942

1004

1062

1114

1163

1213

1266

1316

1363

1633

1,6

472

672

773

858

933

999

1060

1116

1168

1237

1325

1407

1481

1551

1623

1700

1772

1840

2235

Family Size

Over

5

5

1

2

3

367

522

600

666

724

776

823

866

907

960

1029

1092

1150

1204

1260

1319

1375

1428

1734

397

565

649

721

783

839

890

937

981

1039

1113

1181

1244

1302

1363

1427

1487

1544

1875

4.0000% Arizona

476

647

730

800

860

913

961

1005

1046

1099

1168

1230

1286

1339

1393

1450

1504

1554

1841

515

700

790

865

930

988

1039

1087

1131

1189

1262

1330

1391

1447

1506

1568

1625

1679

1989

321

457

525

583

634

679

720

758

794

840

900

956

1006

1054

1103

1155

1203

1249

1517

2

7.2500% Colorado

547

768

878

971

1052

1124

1190

1250

1306

1380

1475

1562

1641

1716

1792

1874

1949

2021

2437

578

813

929

1027

1113

1189

1258

1322

1381

1460

1560

1652

1736

1814

1895

1981

2062

2138

2577

163

231

265

293

319

341

361

380

398

421

451

478

503

526

550

576

600

622

754

419

582

662

730

788

840

888

931

972

1025

1093

1155

1212

1265

1319

1377

1431

1482

1776

345

494

569

632

688

738

783

825

864

916

982

1044

1100

1152

1207

1265

1319

1370

1669

202

286

329

364

396

423

449

472

494

522

559

593

624

653

683

715

744

773

936

528

753

865

960

1044

1119

1187

1249

1308

1385

1484

1575

1659

1737

1817

1903

1984

2060

2502

466

644

731

805

868

925

976

1023

1067

1125

1198

1266

1327

1384

1443

1505

1563

1618

1934

214

303

348

386

419

448

475

500

523

553

592

628

661

691

723

757

788

818

990

1

392

561

647

719

783

839

891

939

983

1042

1118

1188

1251

1311

1373

1439

1501

1559

1899

423

605

698

776

844

905

961

1013

1061

1124

1206

1281

1350

1415

1482

1553

1619

1682

2049

555

766

870

957

1033

1100

1161

1217

1269

1337

1424

1504

1577

1644

1714

1788

1857

1922

2296

615

849

964

1061

1145

1219

1286

1348

1405

1481

1577

1665

1746

1821

1898

1980

2056

2128

2541

4.0000% Idaho

495

706

812

901

979

1049

1113

1172

1226

1299

1392

1477

1556

1629

1705

1785

1860

1932

2346

419

597

687

762

829

888

941

991

1037

1098

1177

1249

1315

1377

1441

1509

1573

1633

1983

2

187

264

303

336

365

391

414

436

456

482

516

547

576

603

630

660

687

713

864

6.0000% Florida

399

554

631

695

751

801

846

888

926

977

1042

1101

1155

1206

1258

1313

1364

1413

1693

4

446

639

736

818

891

955

1014

1069

1120

1187

1273

1352

1425

1493

1564

1639

1709

1776

2163

1

A-13

662

914

1038

1141

1232

1311

1384

1450

1512

1593

1696

1791

1878

1958

2041

2129

2211

2288

2732

Family Size

Over

5

5

1

2

3

440

634

732

816

889

955

1014

1070

1121

1189

1277

1358

1433

1502

1574

1651

1723

1791

2189

476

686

793

883

962

1033

1098

1158

1213

1287

1382

1470

1551

1626

1704

1787

1865

1939

2370

5.6000% Arkansas

438

624

717

796

865

927

983

1035

1083

1147

1229

1305

1374

1438

1505

1576

1643

1706

2071

464

661

759

843

916

982

1041

1096

1147

1215

1301

1381

1454

1523

1594

1669

1739

1806

2193

385

555

640

713

777

834

887

935

980

1040

1116

1187

1252

1313

1376

1443

1506

1565

1913

2

2.9000% Connecticut

224

317

364

403

438

469

497

522

546

578

619

656

691

723

756

791

824

855

1035

237

336

386

428

464

497

526

554

579

613

656

696

732

766

801

838

873

906

1097

318

446

509

563

610

651

689

724

756

799

853

903

949

992

1036

1083

1126

1168

1406

355

498

569

629

681

728

770

809

845

892

953

1009

1060

1108

1158

1210

1259

1305

1571

491

704

811

902

982

1053

1118

1178

1234

1307

1403

1490

1570

1646

1723

1806

1884

1957

2384

227

323

371

411

447

478

507

533

558

591

633

671

706

739

774

810

844

876

1062

756

1044

1185

1303

1406

1497

1579

1655

1725

1817

1935

2043

2141

2233

2328

2427

2521

2609

3114

330

467

535

593

643

688

730

767

803

849

909

963

1014

1060

1109

1160

1209

1254

1518

397

557

636

703

761

813

860

904

944

997

1066

1128

1185

1239

1294

1352

1406

1458

1756

2

259

368

423

469

509

545

578

609

637

674

722

766

806

844

882

924

962

999

1211

280

398

457

507

551

589

625

658

688

728

780

827

871

911

953

998

1040

1079

1309

382

541

620

687

746

798

845

889

930

983

1052

1116

1174

1228

1284

1343

1399

1452

1757

418

591

677

750

814

870

922

970

1014

1073

1148

1217

1280

1339

1400

1465

1526

1583

1915

6.0000% Illinois

701

968

1099

1208

1304

1388

1465

1535

1600

1686

1796

1896

1987

2072

2160

2253

2339

2421

2891

504

726

838

934

1018

1093

1161

1224

1283

1362

1462

1555

1640

1720

1803

1891

1973

2051

2507

4

379

532

607

671

727

777

822

863

902

952

1017

1077

1132

1183

1235

1291

1343

1392

1677

6.0000% Georgia

465

666

768

853

929

996

1058

1115

1167

1237

1327

1410

1486

1557

1631

1709

1782

1852

2256

4

296

421

483

536

582

623

660

695

727

770

824

874

920

963

1008

1055

1099

1141

1383

2

445

629

721

798

866

927

982

1032

1079

1142

1222

1295

1362

1425

1490

1559

1623

1684

2037

Over

5

5

6.5000%

526

758

876

975

1063

1141

1213

1279

1341

1422

1528

1625

1713

1797

1883

1975

2061

2143

2619

557

803

927

1033

1125

1208

1284

1354

1420

1506

1618

1720

1815

1903

1994

2092

2183

2270

2774

6.3500%

411

577

659

729

789

843

892

937

979

1034

1104

1169

1228

1284

1341

1401

1458

1511

1820

431

605

691

764

827

883

935

982

1026

1083

1157

1225

1287

1345

1405

1469

1528

1584

1907

4.0000%

309

439

504

559

607

650

689

725

759

803

860

913

960

1005

1052

1101

1147

1191

1443

327

464

533

591

642

688

729

767

803

850

910

966

1016

1064

1113

1165

1213

1260

1527

6.2500%

467

660

757

838

909

973

1030

1084

1133

1198

1282

1359

1430

1496

1564

1636

1703

1767

2138

498

704

807

894

970

1037

1099

1155

1208

1277

1367

1449

1524

1594

1667

1744

1815

1884

2278

Income

At

least

But

less

than

Family Size

1

2

3

Indiana

$0

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$0

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$0

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$0

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

398

565

648

719

780

835

885

932

974

1031

1104

1171

1232

1289

1348

1411

1470

1526

1848

4

457

649

744

825

896

959

1017

1070

1119

1184

1267

1344

1415

1480

1548

1620

1688

1752

2122

496

703

807

895

972

1040

1103

1160

1213

1284

1375

1458

1534

1605

1679

1757

1831

1900

2302

Kentucky

355

512

591

659

718

771

820

865

907

962

1034

1100

1160

1217

1275

1338

1396

1452

1776

401

579

669

746

813

873

928

979

1026

1089

1170

1245

1313

1377

1444

1514

1581

1644

2011

361

506

578

639

692

739

782

821

857

906

967

1024

1076

1124

1174

1227

1277

1323

1594

396

578

671

750

820

882

940

993

1042

1108

1193

1271

1343

1411

1481

1556

1627

1693

2085

454

655

758

844

920

989

1051

1109

1162

1233

1325

1410

1487

1560

1635

1715

1791

1862

2278

4

397

556

635

702

760

811

858

901

941

994

1062

1124

1181

1234

1288

1346

1400

1452

1747

Minnesota

357

520

603

674

737

793

845

893

937

996

1073

1143

1208

1269

1332

1399

1463

1523

1875

525

745

855

948

1030

1102

1168

1229

1286

1360

1456

1545

1625

1701

1779

1862

1939

2013

2438

4

431

623

719

802

874

939

998

1053

1104

1171

1258

1339

1412

1481

1553

1629

1700

1768

2163

Maryland

308

432

494

545

591

631

668

702

733

774

827

876

920

962

1005

1050

1093

1133

1365

4

425

595

680

750

812

868

918

964

1006

1063

1135

1201

1262

1318

1377

1439

1496

1551

1867

1

422

615

714

798

872

939

1000

1056

1109

1179

1269

1353

1429

1501

1576

1656

1731

1802

2218

441

643

746

834

911

981

1045

1104

1159

1232

1326

1414

1494

1569

1647

1731

1809

1883

2319

Family Size

Over

5

5

1

2

3

7.0000% Iowa

550

780

895

992

1077

1153

1222

1285

1345

1423

1523

1616

1700

1779

1861

1947

2028

2105

2550

583

827

949

1052

1142

1223

1296

1364

1426

1509

1616

1714

1803

1887

1974

2066

2152

2233

2705

368

524

603

669

727

779

827

870

911

965

1034

1097

1155

1210

1266

1326

1382

1435

1743

1

419

598

687

763

830

889

943

993

1039

1100

1179

1252

1318

1380

1444

1512

1576

1637

1988

453

646

742

824

896

960

1018

1072

1122

1188

1273

1352

1423

1491

1560

1634

1703

1768

2148

6.0000% Louisiana

473

682

789

879

958

1029

1094

1154

1210

1284

1379

1468

1548

1624

1702

1786

1864

1938

2371

498

719

831

926

1010

1085

1153

1217

1276

1354

1454

1547

1632

1712

1795

1883

1965

2044

2500

258

370

426

474

516

554

588

620

649

688

738

785

827

867

908

951

992

1031

1257

291

418

482

536

584

626

665

701

734

778

835

887

935

980

1026

1076

1122

1166

1422

481

673

768

848

917

979

1036

1088

1136

1199

1281

1355

1423

1487

1553

1622

1687

1749

2104

307

433

496

549

595

636

674

709

741

783

838

888

933

976

1020

1067

1111

1152

1392

345

487

558

617

670

716

758

797

834

881

943

999

1050

1099

1148

1201

1250

1297

1567

477

695

807

902

986

1061

1130

1194

1254

1333

1435

1530

1617

1698

1783

1873

1958

2038

2509

562

777

882

970

1047

1115

1176

1233

1285

1354

1442

1523

1596

1665

1735

1810

1879

1945

2323

668

922

1047

1151

1242

1322

1395

1462

1524

1606

1710

1805

1892

1973

2057

2145

2227

2305

2752

A-14

329

473

545

606

660

708

752

792

830

880

944

1004

1058

1109

1161

1217

1270

1319

1609

4

370

522

598

662

718

768

813

855

893

945

1010

1071

1126

1177

1231

1287

1340

1390

1679

6.8750% Mississippi

456

665

772

863

943

1015

1081

1142

1199

1275

1372

1463

1546

1624

1705

1791

1872

1949

2399

478

682

784

870

946

1014

1076

1132

1185

1255

1345

1428

1504

1575

1648

1726

1799

1868

2269

2

313

449

518

576

627

673

714

753

789

836

897

953

1005

1053

1103

1156

1206

1253

1528

6.0000% Massachusetts

448

627

716

791

856

914

967

1015

1060

1120

1196

1265

1329

1389

1450

1515

1576

1633

1965

4

389

549

628

695

754

807

854

898

939

992

1061

1125

1183

1237

1293

1352

1408

1460

1764

2

739

1020

1158

1273

1373

1462

1543

1617

1685

1775

1891

1996

2092

2182

2274

2371

2462

2548

3041

795

1096

1244

1368

1476

1571

1658

1737

1811

1907

2031

2144

2247

2343

2442

2547

2645

2737

3266

Family Size

Over

5

5

1

2

3

6.0000% Kansas

499

712

818

908

987

1058

1122

1182

1237

1310

1404

1490

1569

1643

1720

1801

1877

1949

2368

528

752

865

960

1044

1119

1187

1250

1308

1385

1484

1576

1659

1738

1818

1904

1985

2061

2504

506

695

787

864

931

990

1044

1093

1139

1199

1275

1345

1409

1468

1529

1594

1654

1711

2037

1

609

836

946

1039

1119

1190

1254

1313

1368

1440

1532

1615

1692

1763

1836

1913

1985

2053

2443

680

932

1055

1158

1248

1327

1398

1464

1525

1604

1707

1800

1885

1964

2045

2131

2211

2287

2720

313

431

490

539

581

619

653

684

713

751

800

845

886

924

963

1004

1043

1080

1289

339

468

531

583

629

670

707

741

772

814

866

915

959

1000

1042

1087

1129

1168

1395

377

535

614

681

739

791

838

882

923

976

1045

1109

1167

1221

1277

1336

1392

1445

1750

408

579

665

737

800

856

907

955

999

1057

1131

1200

1262

1321

1382

1446

1506

1563

1894

289

412

474

526

572

612

649

684

716

758

812

862

907

950

994

1041

1085

1126

1367

315

448

516

572

622

666

707

744

778

824

883

937

987

1033

1081

1132

1180

1225

1488

4.4500% Maine

343

492

567

631

687

737

782

825

864

916

983

1044

1101

1154

1208

1267

1321

1373

1674

361

518

597

664

723

776

824

869

910

965

1035

1100

1160

1216

1273

1335

1392

1447

1764

273

376

427

470

507

540

570

598

623

657

699

739

774

808

842

878

912

944

1128

425

599

687

760

824

881

933

981

1026

1084

1160

1229

1292

1351

1413

1477

1538

1595

1927

330

468

537

595

646

692

733

771

807

854

914

969

1020

1068

1117

1169

1217

1263

1530

905

1248

1417

1557

1680

1788

1887

1977

2061

2170

2311

2440

2557

2666

2778

2897

3008

3113

3714

251

357

411

456

495

531

563

593

620

657

704

747

786

823

862

902

940

976

1185

359

495

562

618

666

709

748

784

817

861

917

968

1015

1058

1103

1150

1194

1236

1475

4

7.0000% Missouri

841

1159

1316

1447

1561

1662

1753

1837

1915

2017

2148

2267

2376

2478

2582

2693

2796

2893

3452

735

1007

1141

1252

1348

1434

1511

1582

1647

1734

1844

1944

2036

2121

2209

2302

2388

2470

2937

4

6.2500% Michigan

404

570

653

723

784

838

887

933

975

1031

1103

1169

1229

1285

1343

1405

1462

1517

1833

4

432

613

703

779

846

906

960

1010

1056

1118

1197

1269

1336

1398

1462

1530

1594

1654

2003

2

334

476

547

608

660

707

750

790

827

875

938

995

1048

1097

1148

1202

1253

1301

1580

Over

5

5

6.5000%

781

1071

1212

1330

1432

1523

1605

1680

1750

1841

1958

2065

2162

2253

2346

2444

2536

2622

3118

847

1160

1313

1440

1551

1649

1738

1819

1895

1993

2120

2235

2340

2438

2539

2645

2745

2838

3374

5.5000%

376

518

588

646

697

742

782

820

854

900

958

1012

1060

1106

1152

1202

1248

1291

1541

399

549

623

685

739

786

829

869

906

954

1016

1072

1124

1172

1221

1273

1322

1368

1633

6.0000%

451

640

735

814

884

946

1003

1055

1104

1168

1250

1326

1395

1460

1527

1598

1665

1728

2093

478

678

778

862

936

1002

1062

1118

1169

1237

1324

1405

1478

1547

1618

1693

1763

1830

2217

4.2250%

350

499

574

637

692

741

786

828

866

917

983

1043

1098

1150

1203

1260

1313

1363

1655

373

531

610

677

736

788

836

880

921

975

1045

1109

1168

1223

1279

1340

1396

1450

1760

Income

At

least

But

less

than

Family Size

1

2

3

Nebraska

$0

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$0

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$0

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$0

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

320

461

533

594

647

695

739

779

817

867

931

991

1045

1096

1149

1205

1258

1308

1600

361

521

602

671

732

786

835

881

923

980

1053

1120

1181

1239

1299

1362

1422

1479

1809

1

388

560

647

721

786

844

897

946

992

1053

1131

1203

1269

1331

1395

1464

1528

1589

1944

New Mexico

346

508

590

661

724

780

831

879

924

983

1059

1130

1195

1257

1320

1388

1452

1512

1868

379

556

647

725

793

855

911

964

1013

1077

1161

1239

1310

1377

1447

1521

1591

1658

2047

309

438

503

558

606

648

687

723

756

801

857

909

957

1001

1047

1096

1142

1185

1436

355

501

573

634

688

735

778

818

855

904

967

1024

1077

1126

1177

1230

1281

1328

1604

416

610

710

795

870

937

999

1056

1110

1181

1273

1358

1436

1510

1586

1668

1744

1817

2244

1

336

477

547

607

659

705

747

786

823

870

932

988

1040

1089

1139

1192

1241

1288

1561

Pennsylvania

316

446

510

565

612

655

693

728

761

805

861

912

959

1002

1047

1095

1140

1183

1428

408

589

681

758

827

888

944

996

1044

1108

1190

1266

1336

1401

1469

1541

1608

1672

2046

1

400

587

683

765

837

902

962

1017

1068

1137

1225

1307

1383

1453

1527

1605

1679

1749

2160

North Dakota

268

380

437

484

526

563

597

628

657

695

744

789

831

869

909

952

992

1029

1247

4

357

506

581

644

699

749

793

835

873

924

989

1049

1104

1156

1209

1265

1318

1368

1657

1

380

536

614

679

736

787

833

876

916

968

1035

1096

1153

1205

1260

1317

1371

1422

1717

399

563

644

713

773

826

875

919

961

1016

1086

1151

1210

1265

1322

1383

1439

1493

1802

Family Size

Over

5

5

1

2

3

5.5000% Nevada

425

613

708

789

860

924

982

1036

1086

1152

1238

1317

1390

1457

1528

1603

1673

1740

2128

447

645

746

831

906

973

1034

1091

1144

1214

1304

1387

1464

1535

1609

1688

1762

1833

2242

382

539

617

683

740

791

838

881

921

973

1041

1103

1160

1213

1267

1325

1380

1431

1728

5

436

615

704

779

844

903

956

1005

1050

1110

1187

1258

1322

1383

1445

1511

1573

1632

1970

471

664

760

841

912

975

1033

1085

1134

1199

1282

1359

1428

1494

1561

1632

1699

1762

2128

5.0620% New York

428

628

731

818

896

965

1029

1088

1143

1217

1311

1399

1479

1555

1634

1718

1797

1872

2311

445

653

760

851

931

1004

1070

1131

1189

1265

1363

1454

1538

1617

1698

1786

1868

1946

2402

220

318

368

410

447

481

511

539

566

600

645

687

725

760

797

837

874

909

1113

398

564

647

718

779

834

884

930

973

1030

1102

1169

1230

1287

1346

1409

1468

1523

1845

341

487

560

622

676

725

769

810

848

898

962

1022

1076

1127

1180

1236

1288

1338

1626

260

376

435

485

530

569

605

639

670

711

764

814

859

901

945

991

1035

1077

1319

385

549

632

702

763

818

868

914

957

1013

1086

1153

1215

1272

1332

1395

1454

1510

1835

413

590

678

753

819

878

932

981

1027

1088

1166

1238

1304

1366

1430

1497

1561

1621

1970

436

614

703

778

843

901

954

1003

1048

1108

1185

1256

1320

1380

1442

1508

1570

1628

1965

358

508

583

647

702

752

797

838

877

928

993

1053

1108

1160

1213

1269

1322

1372

1662

272

393

455

507

554

595

633

668

700

743

799

851

898

942

988

1036

1082

1126

1379

1

6.0000% Rhode Island

415

584

669

740

802

858

908

955

998

1055

1128

1195

1256

1314

1373

1436

1494

1550

1871

498

702

803

889

964

1030

1091

1147

1199

1267

1355

1435

1509

1578

1649

1724

1795

1862

2248

2

244

354

409

456

498

535

569

600

629

668

718

764

807

846

887

931

972

1011

1239

5.0000% Ohio

374

530

609

675

733

784

831

875

915

968

1037

1099

1157

1211

1266

1325

1380

1433

1736

4

406

575

660

732

795

851

902

949

992

1050

1124

1192

1255

1313

1373

1437

1497

1554

1882

A-15

435

620

714

792

862

924

980

1032

1080

1144

1226

1302

1371

1436

1503

1575

1642

1705

2072

4

436

619

710

787

855

915

970

1020

1067

1129

1209

1282

1349

1412

1477

1545

1610

1671

2024

459

652

748

829

900

963

1021

1074

1124

1189

1273

1350

1421

1487

1555

1627

1695

1759

2131

Family Size

Over

5

5

1

2

3

6.8500% New Jersey

520

732

839

928

1006

1075

1139

1197

1251

1322

1414

1498

1575

1647

1721

1800

1873

1943

2346

550

775

887

981

1064

1138

1205

1266

1323

1399

1496

1585

1666

1742

1820

1904

1981

2055

2481

365

529

612

682

744

800

851

898

942

1000

1075

1144

1207

1267

1328

1394

1455

1514

1855

403

584

676

753

822

883

939

991

1040

1104

1187

1263

1333

1399

1467

1539

1607

1672

2048

4

427

619

716

798

871

936

996

1051

1102

1170

1257

1338

1412

1482

1554

1631

1703

1772

2171

4.0000% North Carolina

281

407

471

525

573

616

655

691

725

769

827

880

929

975

1022

1073

1120

1165

1428

294

426

493

549

599

644

685

723

758

805

865

921

972

1020

1070

1122

1172

1219

1494

310

434

495

547

592

632

668

702

733

774

826

874

918

959

1001

1046

1088

1127

1355

365

510

582

642

695

742

784

824

860

908

969

1026

1077

1125

1175

1227

1276

1322

1590

476

679

781

867

943

1011

1073

1130

1183

1253

1343

1426

1501

1572

1646

1724

1797

1866

2269

341

472

537

591

638

680

718

753

785

827

882

932

977

1020

1063

1110

1153

1193

1428

405

560

637

701

757

807

851

893

931

981

1046

1105

1158

1208

1260

1315

1366

1414

1691

504

715

821

909

988

1057

1120

1179

1233

1305

1397

1481

1559

1631

1706

1785

1860

1930

2338

344

487

558

618

670

717

760

799

835

883

945

1002

1054

1102

1152

1206

1255

1302

1575

394

557

638

706

766

820

868

913

955

1010

1080

1145

1205

1260

1317

1378

1435

1489

1800

429

600

684

755

818

873

923

969

1011

1068

1140

1206

1266

1323

1381

1443

1500

1555

1868

1

449

621

705

776

838

893

942

988

1030

1086

1157

1222

1281

1336

1393

1454

1510

1563

1869

7.0000% South Carolina

478

678

778

863

937

1003

1063

1118

1170

1238

1325

1405

1479

1547

1618

1694

1764

1831

2218

445

645

746

832

908

975

1037

1095

1148

1219

1310

1395

1472

1544

1620

1700

1775

1846

2262

2

401

561

640

706

764

816

862

905

945

998

1065

1127

1184

1237

1291

1349

1402

1453

1747

5.7500% Oklahoma

452

645

742

824

896

960

1019

1073

1123

1190

1275

1354

1426

1494

1563

1638

1707

1773

2155

4

483

668

759

835

901

960

1013

1062

1107

1167

1243

1313

1377

1436

1497

1562

1623

1680

2008

2

426

602

690

764

829

887

939

988

1033

1092

1169

1239

1303

1363

1425

1490

1552

1610

1947

450

637

730

808

877

938

993

1045

1092

1155

1236

1310

1378

1441

1506

1576

1641

1702

2058

Over

5

5

6.6250%

460

666

770

859

937

1007

1071

1130

1185

1258

1353

1440

1520

1594

1672

1755

1832

1906

2335

479

694

803

895

977

1050

1117

1178

1236

1312

1411

1501

1584

1663

1744

1830

1911

1987

2435

4.7500%

452

632

722

796

862

920

973

1021

1066

1125

1201

1271

1335

1394

1455

1520

1581

1638

1969

485

678

774

854

924

986

1042

1094

1143

1206

1288

1362

1430

1494

1560

1629

1694

1756

2110

4.5000%

511

707

803

883

953

1016

1072

1124

1172

1235

1315

1389

1456

1519

1584

1652

1716

1777

2123

551

762

865

952

1027

1094

1155

1210

1262

1330

1417

1496

1569

1636

1706

1779

1848

1913

2286

6.0000%

470

665

762

844

916

979

1037

1091

1141

1206

1291

1368

1439

1505

1573

1646

1714

1778

2150

498

704

807

893

969

1037

1098

1155

1208

1277

1366

1448

1523

1593

1665

1742

1814

1882

2275

Income

At

least

But

less

than

Family Size

1

2

3

South Dakota

$0

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$0

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$0

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

Income

$0

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

$225,000

$250,000

$275,000

$300,000

or more

374

527

604

668

724

775

820

862

901

952

1018

1079

1134

1186

1240

1296

1349

1400

1690

1

440

620

710

786

852

911

964

1014

1060

1120

1198

1269

1334

1395

1458

1524

1587

1646

1986

484

683

782

865

937

1002

1061

1115

1166

1232

1317

1396

1467

1534

1603

1677

1745

1810

2185

397

560

640

708

768

820

868

913

954

1008

1077

1141

1200

1254

1310

1370

1426

1479

1784

435

612

700

774

839

897

949

998

1042

1102

1178

1247

1311

1371

1432

1497

1558

1616

1950

Utah

342

481

550

609

660

705

747

785

820

867

927

981

1032

1079

1127

1178

1226

1272

1534

452

647

746

829

902

967

1027

1082

1133

1200

1287

1368

1441

1510

1581

1657

1728

1795

2185

270

384

442

490

533

571

606

638

668

707

758

804

847

887

928

972

1013

1052

1278

463

652

746

825

894

955

1011

1063

1111

1174

1255

1329

1397

1460

1526

1595

1660

1722

2077

1

487

698

804

894

973

1043

1107

1166

1222

1295

1388

1475

1554

1628

1705

1787

1863

1936

2357

Wyoming

239

341

392

435

473

507

537

566

592

627

672

713

751

787

823

862

899

933

1133

519

731

836

925

1003

1073

1136

1194

1248

1319

1410

1494

1570

1642

1716

1794

1867

1937

2338

2

Washington

397

569

656

729

793

850

903

951

996

1055

1132

1202

1267

1327

1390

1456

1519

1578

1921

4

289

412

474

526

572

613

650

684

716

759

813

863

909

952

996

1043

1087

1129

1371

Family Size

Over

5

5

1

2

3

4.5000% Tennessee

547

770

882

976

1058

1131

1197

1258

1315

1390

1486

1575

1655

1731

1809

1891

1969

2042

2464

586

826

945

1046

1134

1212

1283

1349

1410

1490

1593

1688

1774

1855

1939

2027

2110

2188

2641

481

676

773

855

926

990

1048

1101

1150

1215

1299

1376

1446

1511

1579

1651

1718

1781

2148

2

561

788

902

997

1080

1154

1222

1284

1341

1417

1515

1604

1686

1762

1841

1925

2003

2077

2504

614

863

987

1091

1183

1264

1338

1406

1469

1552

1658

1756

1846

1929

2016

2107

2193

2273

2741

275

385

439

485

525

560

592

622

650

686

732

775

814

850

887

927

964

999

1201

289

404

462

510

551

589

623

654

682

721

769

814

855

893

932

974

1013

1050

1262

4.8500% Vermont

487

685

783

866

939

1004

1062

1117

1167

1233

1318

1396

1467

1534

1603

1676

1744

1809

2182

519

731

836

925

1002

1071

1134

1191

1245

1316

1406

1490

1566

1637

1710

1788

1861

1930

2328

253

354

404

446

482

515

544

572

597

630

673

712

748

781

815

852

886

918

1103

399

583

677

757

828

891

950

1004

1054

1121

1207

1287

1360

1429

1501

1577

1649

1717

2116

300

419

478

528

571

610

645

677

707

746

797

843

885

925

966

1009

1049

1087

1307

1

453

662

769

861

941

1014

1080

1141

1199

1275

1373

1464

1547

1626

1707

1794

1876

1953

2407

1

2

3

7.0000% Texas

689

969

1108

1224

1327

1418

1501

1577

1647

1741

1860

1970

2070

2164

2261

2363

2459

2550

3074

736

1035

1184

1308

1418

1515

1603

1684

1760

1860

1987

2105

2212

2312

2415

2525

2627

2724

3283

369

526

605

672

730

782

830

874

914

968

1038

1102

1160

1215

1271

1331

1387

1441

1750

1

423

602

693

769

836

896

950

1001

1047

1109

1189

1262

1329

1391

1456

1525

1589

1650

2005

458

652

750

833

905

970

1029

1083

1134

1201

1287

1366

1439

1507

1577

1651

1721

1787

2171

295

416

477

528

573

612

649

682

713

754

807

855

899

940

983

1028

1071

1111

1343

324

457

524

580

629

673

712

749

783

828

886

939

987

1033

1079

1129

1175

1219

1474

6.0000% Virginia

308

430

491

542

587

627

663

696

726

767

819

867

910

951

992

1037

1078

1118

1344

319

446

509

562

608

649

687

721

753

795

849

898

943

985

1029

1075

1118

1158

1393

251

355

407

450

489

523

554

582

609

644

689

730

768

803

839

878

914

949

1147

498

729

847

947

1036

1115

1188

1256

1319

1403

1511

1611

1703

1790

1879

1975

2065

2150

2651

304

436

502

558

608

652

692

729

764

809

868

923

972

1019

1067

1118

1166

1212

1476

484

690

794

881

958

1027

1089

1147

1200

1271

1362

1446

1523

1595

1669

1748

1822

1892

2298

2

6.0000% Wisconsin

472

690

802

897

981

1056

1125

1189

1249

1329

1431

1526

1613

1695

1780

1870

1955

2036

2510

4

346

495

571

635

691

741

787

829

868

920

987

1049

1106

1159

1213

1272

1326

1378

1679

346

489

560

620

673

719

762

801

837

885

947

1004

1055

1104

1154

1207

1256

1303

1575

1

373

534

616

684

745

799

848

894

936

993

1065

1131

1192

1249

1308

1371

1430

1486

1810

393

564

649

722

786

843

895

943

988

1047

1123

1194

1258

1318

1380

1447

1509

1568

1910

Over

5

5

6.2500%

506

721

830

921

1001

1073

1138

1198

1254

1328

1423

1511

1591

1666

1744

1826

1904

1977

2402

536

764

879

976

1061

1137

1206

1269

1329

1407

1508

1601

1686

1766

1848

1935

2017

2095

2545

4.3000%

365

515

590

653

709

758

803

844

882

933

998

1057

1112

1163

1215

1271

1323

1373

1659

391

552

632

700

759

812

860

904

945

999

1068

1132

1191

1245

1301

1361

1417

1470

1776

5.0000%

536

768

885

983

1070

1147

1218

1283

1344

1424

1528

1623

1710

1792

1876

1966

2050

2130

2593

1

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

page to determine their local sales tax amount.

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

316

333

450

474 provided next to the state name.

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

518

545

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

575

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

625

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

670

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

711

748 minus 7.25%.

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

748

787

783

824 amount to be deducted.

5.

Nevada table includes the 2.25% uniform local sales tax rate in addition to the 4.6000%

829

873 state salesThe

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

889

935 who reside in those jurisdictions should use the Ratio Method to determine their local sales tax

943

993 deduction. The denominator of the correct ratio is 6.85%, and the numerator is the total sales tax rate

993 1045 minus 6.85%.

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

1040 1095

1089 1146 this deduction.

1140 1200

1188 1250

1234 1298

1499 1577

A-16

430

628

730

816

892

961

1024

1082

1136

1208

1302

1388

1467

1541

1618

1701

1778

1851

2282

Over

5

5

514

736

848

943

1026

1100

1168

1231

1289

1366

1465

1556

1640

1718

1799

1885

1966

2043

2487

304

433

498

553

601

644

683

720

753

798

855

907

955

1000

1047

1097

1143

1187

1442

351

513

596

666

729

784

836

883

927

986

1062

1132

1197

1257

1320

1387

1450

1510

1860

655

921

1053

1164

1262

1348

1427

1499

1567

1655

1769

1874

1969

2058

2150

2247

2339

2425

2923

1

6.5000% West Virginia

566

811

934

1039

1130

1212

1287

1356

1420

1504

1614

1714

1806

1893

1982

2077

2165

2250

2739

4

Family Size

410

587

677

753

819

879

933

983

1030

1092

1171

1244

1311

1374

1439

1508

1573

1634

1991

433

620

715

795

865

928

985

1038

1088

1153

1237

1314

1385

1451

1520

1593

1661

1726

2103

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…

C

Arizona

Tempe

C

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

B

Arkansas

Any Locality that imposes a local sales tax

C

Colorado

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

any other locality that imposes a local sales tax

A

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

B

Dekalb County (excluding Atlanta)

B

Georgia

Illinois

Louisiana

Mississippi

Missouri

Any other locality that imposes a local sales tax

C

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

other locality that imposes a local sales tax

A

Aurora, Elgin, Joliet, Waukegan

B

East Baton Rouge Parish

B

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

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

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

C

City of Jackson only

A

City of Tupelo only

C

Any locality that imposes a local sales tax

C

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

Cities: New York, Norwich (Chenango County)

A

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

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

Otsego, Putnam, Rensselaer, Rockland, St. Lawrence, Saratoga, Schenectady, Schoharie, Schuyler, Seneca, Steuben, Suffolk, Sullivan,

Tompkins, Ulster, Warren, Washington, Wayne, Westchester, Wyoming or Yates

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

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

B

New York

Any other locality that imposes a local sales tax

D*

North Carolina

Any locality that imposes a local sales tax

B

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

County, Spartanburg County and York County

A

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

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

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

Williamsburg County

B

Abbeville County, Berkeley County, Clarendon County, Dorchester County, Fairfield County, Hampton County, Pickens County, Richland

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

C

South Carolina

Tennessee

Any locality that imposes a local sales tax

C

Utah

Any locality that imposes a local sales tax

A

Virginia

Any locality that imposes a local sales tax

C

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

2022 Optional Local Sales Tax Tables

Family Size

Income

At least

$0

20,000

30,000

40,000

50,000

60,000

70,000

80,000

90,000

100,000

120,000

140,000

160,000

180,000

200,000

225,000

250,000

275,000

300,000

But less

than

$20,000

30,000

40,000

50,000

60,000

70,000

80,000

90,000

100,000

120,000

140,000

160,000

180,000

200,000

225,000

250,000

275,000

300,000

or more

1

2

54

76

87

96

104

112

118

124

130

138

147

156

164

172

179

188

196

203

245

61

87

99

110

119

128

135

142

149

157

168

178

187

196

205

215

223

232

280

3

4

Family Size

5

Over

5

1

2

73

103

119

131

142

152

161

170

178

188

201

213

224

234

245

256

267

277

335

78

110

126

139

151

161

171

180

188

199

213

226

237

248

259

271

283

293

354

63

88

100

111

120

128

135

142

148

157

167

177

186

194

203

212

220

228

274

74

103

117

130

140

150

158

166

174

183

196

207

217

227

237

248

257

267

321

Local Table A

66

94

107

119

129

138

146

154

161

170

182

193

203

212

222

232

242

251

303

70

99

114

126

136

146

155

163

170

180

192

204

214

224

235

245

255

265

321

3

Family Size

4

5

Over

5

1

2

91

127

145

160

173

185

195

205

214

226

241

255

268

280

292

305

318

329

395

98

136

155

171

186

198

209

220

229

242

258

273

287

300

313

327

340

352

423

79

110

125

138

149

158

167

175

183

193

205

217

227

237

247

258

268

278

332

94