U.S. Individual Income Tax Return

Department of the Treasury
Internal Revenue Service

2010 Instructions for Schedule A
(Form 1040)
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 unreimbursed employee business expenses, and amounts you paid for certain taxes, interest,
contributions, and miscellaneous expenses. You can also deduct certain casualty and theft
losses.
If you and your spouse paid expenses jointly and are filing separate returns for 2010, see
Pub. 504 to figure the portion of joint expenses that you can claim as itemized deductions.

Do not include on Schedule A items deducted elsewhere, such as on Form 1040
or Schedule C, C-EZ, E, or F.

Section references are to the Internal
Revenue Code unless otherwise noted.

What’s New

Corrosive drywall losses. If you paid for

repairs to your personal residence or household appliances because of corrosive drywall that was installed between 2001 and
2008, you may be able to deduct on line 20
those amounts paid. See Form 4684 and its
instructions for details.

Itemized deductions limitation. Your

itemized deductions are no longer limited
because of your adjusted gross income
(AGI).
New motor vehicle taxes. You can no

longer deduct certain state and local sales
and excise taxes paid for a 2010 purchase
of a new motor vehicle. However, if you
paid these taxes in 2010 for a new motor
vehicle you purchased in 2009, you may
still be able to deduct these amounts. See
the instructions for line 7.
Qualified charitable distributions. The

provision that excludes up to $100,000 of
qualified charitable distributions from income has been extended. If you elect, a
qualified charitable distribution made in
January, 2011, will be treated as made in
2010. For more details, see Pub. 590.
Standard mileage rates. The 2010 rate for

use of your vehicle to get medical care is
16.5 cents a mile. The 2010 rate for use of
your vehicle to do volunteer work for certain charitable organizations is still 14 cents
a mile.
Personal casualty and theft loss limit.

Generally, each personal casualty or theft
loss is limited to the excess of the loss over
$100 ($500 in 2009). The 10%-of-AGI
limit continues to apply to the net loss.
Disaster losses. The special limitation rule

for an area determined by the President of
the United States to warrant federal disaster
assistance has expired. See Disaster losses
on page A-9.

Medical and Dental
Expenses
You can deduct only the part of your medical and dental expenses that exceeds 7.5%
of the amount on Form 1040, line 38.
Pub. 502 discusses the types of expenses you can and cannot deduct. It also
explains when you can deduct capital expenses and special care expenses for disabled persons.

If you received a distribution
from a health savings account
or a medical savings account in
2010, see Pub. 969 to figure
your deduction.

Examples of Medical and
Dental Payments You Can
Deduct
To the extent you were not reimbursed, you
can deduct what you paid for:
• Insurance premiums for medical and
dental care, including premiums for qualified long-term care contracts as defined in
Pub. 502. But see Limit on long-term care
premiums you can deduct on page A-2. Reduce the insurance premiums by any
self-employed health insurance deduction
you claimed on Form 1040, line 29. You
cannot deduct insurance premiums paid
with pretax dollars because the premiums
are not included in box 1 of your Form(s)

A-1
Cat. No. 53061X

W-2. If you are a retired public safety officer, you cannot deduct any premiums you
paid to the extent they were paid for with a
tax-free distribution from your retirement
plan.

If, during 2010, you were an eligible trade adjustment assistance (TAA) recipient,
alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty
Corporation (PBGC) pension recipient,
you must reduce your insurance premiums
by any amounts used to figure the health
coverage tax credit. See the instructions for
line 1 on page A-2.

• Prescription medicines or insulin.
• Acupuncturists, chiropractors, den-

tists, eye doctors, medical doctors, occupational therapists, osteopathic doctors,
physical therapists, podiatrists, psychiatrists, psychoanalysts (medical care only),
and psychologists.
• Medical examinations, X-ray and laboratory services, insulin treatment, and
whirlpool baths your doctor ordered.
• Diagnostic tests, such as a full-body
scan, pregnancy test, or blood sugar test kit.
• Nursing help (including your share of
the employment taxes paid). If you paid
someone to do both nursing and housework, you can deduct only the cost of the
nursing help.
• Hospital care (including meals and
lodging), clinic costs, and lab fees.
• Qualified long-term care services (see
Pub. 502).
• The supplemental part of Medicare insurance (Medicare B).
• The premiums you pay for Medicare
Part D insurance.

• A program to stop smoking and for
prescription medicines to alleviate nicotine
withdrawal.
• A weight-loss program as treatment
for a specific disease (including obesity)
diagnosed by a doctor.
• Medical treatment at a center for drug
or alcohol addiction.
• Medical aids such as eyeglasses, contact lenses, hearing aids, braces, crutches,
wheelchairs, and guide dogs, including the
cost of maintaining them.
• Surgery to improve defective vision,
such as laser eye surgery or radial keratotomy.
• Lodging expenses (but not meals)
while away from home to receive medical
care 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. Do not
deduct more than $50 a night for each eligible person.
• Ambulance service and other travel
costs to get medical care. If you used your
own car, you can claim what you spent for
gas and oil to go to and from the place you
received the care; or you can claim 16.5
cents a mile. Add parking and tolls to the
amount you claim under either method.
Deceased taxpayer. Certain medical ex-

penses paid out of a deceased taxpayer’s
estate can be claimed on the deceased
taxpayer’s final return. See Pub. 502 for
details.

Limit on long-term care premiums you can
deduct. The amount you can deduct for

qualified long-term care contracts (as defined in Pub. 502) depends on the age, at
the end of 2010, of the person for whom the
premiums were paid. See the chart below
for details.
IF the person
was, at the end
of 2010, age . . .

THEN the most
you can deduct
is . . .

40 or under

$ 330

41–50

$ 620

51–60

$ 1,230

61–70

$ 3,290

71 or older

$ 4,110

Examples of Medical and
Dental Payments You
Cannot Deduct
• The cost of diet food.
• Cosmetic surgery unless it was necessary to improve a deformity related to a
congenital abnormality, an injury from an
accident or trauma, or a disfiguring disease.
• Life insurance or income protection
policies.
• The Medicare tax on your wages and
tips or the Medicare tax paid as part of the

self-employment tax or household employment taxes.

If you were age 65 or older but
not entitled to social security
TIP
benefits, you can deduct premiums you voluntarily paid for
Medicare A coverage.
• Nursing care for a healthy baby. But
you may be able to take a credit for the
amount you paid. See the instructions for
Form 1040, line 48.
• 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 (including
nicotine gum and certain nicotine patches).
• Travel your doctor told you to take for
rest or a change.
• Funeral, burial, or cremation costs.

• Yourself and your spouse.
• All dependents you claim on your re-

turn.

• Your child whom you do not claim as
a dependent because of the rules for children of divorced or separated parents.
• Any person you could have claimed as
a dependent on your return except that person received $3,650 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 2010 return.
Example. You provided over half of
your mother’s support but cannot claim her
as a dependent because she received wages
of $3,650 in 2010. You can include on line
1 any medical and dental expenses you paid
in 2010 for your mother.
Reimbursements. If your insurance com-

Line 1
Medical and Dental
Expenses
Enter the total of your medical and dental
expenses (see page A-1), after you reduce
these expenses by any payments received
from insurance or other sources. See Reimbursements on this page.

Do not forget to include insurance premiums you paid for
TIP
medical and dental care. But if
you claimed the self-employed
health insurance deduction on Form 1040,
line 29, reduce the premiums by the amount
on line 29.
If, during 2010, you were an eligible trade adjustment assistance (TAA) recipient,
alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty
Corporation (PBGC) pension recipient,
you must complete Form 8885 before completing Schedule A, line 1. When figuring
the amount of insurance premiums you can
deduct on Schedule A, do not include:
• Any amounts you included on
Form 8885, line 4,
• Any qualified health insurance premiums you paid to
“U.S. Treasury — HCTC,” or
• Any health coverage tax credit advance payments shown in box 1 of
Form 1099-H.
Whose medical and dental expenses can
you include? You can include medical and

dental bills you paid for anyone who was
one of the following either when the services were provided or when you paid for
them.

A-2

pany 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 2010 for medical or dental expenses you paid in 2010, reduce your
2010 expenses by this amount. If you received a reimbursement in 2010 for prior
year medical or dental expenses, do not
reduce your 2010 expenses by this amount.
But if you deducted the expenses in the
earlier year and the deduction reduced your
tax, you must include the reimbursement in
income on Form 1040, line 21. See Pub.
502 for details on how to figure the amount
to include.
Cafeteria plans. Do not 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, do not 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 Cannot Deduct
• Federal income and most excise taxes.
• Social security, Medicare, federal un-

employment (FUTA), and railroad retirement (RRTA) taxes.
• Customs duties.
• Federal estate and gift taxes. But see
the instructions for line 28 on page A-10.
• 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 (marriage, driver’s, dog, etc.).

Line 5

both.

You can elect to deduct state
and local general sales taxes instead of state and local income
taxes. You cannot deduct

State and Local Income
Taxes
If you deduct state and local income taxes,
check box a on line 5. Include on this line
the state and local income taxes listed below.
• State and local income taxes withheld
from your salary during 2010. Your
Form(s) W-2 will show these amounts.
Forms W-2G, 1099-G, 1099-R, and
1099-MISC may also show state and local
income taxes withheld.
• State and local income taxes paid in
2010 for a prior year, such as taxes paid
with your 2009 state or local income tax
return. Do not include penalties or interest.
• State and local estimated tax payments made during 2010, including any
part of a prior year refund that you chose to
have credited to your 2010 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.
Do not reduce your deduction by any:
• State or local income tax refund or
credit you expect to receive for 2010, or
• Refund of, or credit for, prior year
state and local income taxes you actually
received in 2010. Instead, see the instructions for Form 1040, line 10.

State and Local General
Sales Taxes
If you elect to deduct state and local general
sales taxes, you must check box b on line
5. To figure your deduction, you can use
either your actual expenses or the optional
sales tax tables.

You cannot deduct new motor
vehicle taxes on line 7 of
Schedule A if you make this
election.
Actual Expenses
Generally, you can deduct the actual state
and local general sales taxes (including
compensating use taxes) you paid in 2010
if the tax rate was the same as the general
sales tax rate. However, sales taxes on
food, clothing, medical supplies, and motor

vehicles are deductible as a general sales
tax even if the tax rate was less than the
general sales tax rate. If you paid sales tax
on a motor vehicle at a rate higher than the
general sales tax rate, you can deduct only
the amount of tax that you would have paid
at the general sales tax rate on that vehicle.
Motor vehicles include cars, motorcycles,
motor homes, recreational vehicles, sport
utility vehicles, trucks, vans, and off-road
vehicles. Also include any state and local
general sales taxes paid for a leased motor
vehicle. Do not include sales taxes paid on
items used in your trade or business.

You must keep your actual receipts showing general sales
taxes paid to use this method.
Refund of general sales taxes. If you re-

ceived a refund of state or local general
sales taxes in 2010 for amounts paid in
2010, reduce your actual 2010 state and
local general sales taxes by this amount. If
you received a refund of state or local general sales taxes in 2010 for prior year
purchases, do not reduce your 2010 state
and local general sales taxes by this
amount. But 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 Form 1040, line 21. See Recoveries in Pub. 525 for details.

Optional Sales Tax Tables
Instead of using your actual expenses, you
can use the tables on pages A-12 through
A-14 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 worksheet on page A-4 or use the
2010 Sales Tax Deduction Calculator on
the IRS website. To use the 2010 Sales Tax
Deduction Calculator, go to IRS.gov and
enter “sales tax deduction calculator” in the
search box.

If your filing status is married
filing separately, both you and
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 Line 5b
Worksheet
Line 1. If you lived in the same state for all
of 2010, enter the applicable amount, based
on your 2010 income and exemptions, from
the optional state sales tax table for your
state on page A-12 or A-13. Read down the
“At least – But less than” columns for your
state and find the line that includes your
2010 income. If married filing separately,
do not include your spouse’s income. Your
2010 income is the amount shown on your
Form 1040, line 38, plus any nontaxable
items, such as the following.

A-3

•
•
•
•
•

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. Do not include rollovers.
• Public assistance payments.
• Economic recovery payments.
The exemptions column refers to the number of exemptions claimed on Form 1040,
line 6d.
What if you lived in more than one
state? If you lived in more than one state
during 2010, look up the table amount for
each state using the above rules. If there is
no table for your state, the table amount is
considered to be zero. Multiply the table
amount for each state you lived in by a
fraction. The numerator of the fraction is
the number of days you lived in the state
during 2010 and the denominator is the total number of days in the year (365). Enter
the total of the prorated table amounts for
each state on line 1. However, if you also
lived in a locality during 2010 that imposed
a local general sales tax, do not enter the
total on line 1. Instead, complete a separate
worksheet for each state you lived in and
enter the prorated amount for that state on
line 1.
Example. You lived in State A from
January 1 through August 31, 2010 (243
days), and in State B from September 1
through December 31, 2010 (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 2010 imposed a local general
sales tax, enter $467 on line 1 of your
worksheet. Otherwise, complete a separate
worksheet for State A and State B. Enter
$333 on line 1 of the State A worksheet and
$134 on line 1 of the State B worksheet.
Line 2. If you checked the “No” box, enter

-0- on line 2, and go to line 3. If you
checked the “Yes” box and lived in the
same locality for all of 2010, enter the applicable amount, based on your 2010 income and exemptions, from the optional
local sales tax table for your locality on
page A-14. Read down the “At least – But
less than” columns for your locality and
find the line that includes your 2010 income. See the line 1 instructions on this
page to figure your 2010 income. The exemptions column refers to the number of
exemptions claimed on Form 1040, line 6d.
What if you lived in more than one locality? If you lived in more than one locality during 2010, look up the table amount

for each locality using the above rules. 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 2010 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, 2010 (243
days), and in Locality 2 from September 1
through December 31, 2010 (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 deduc-

State and Local General Sales Tax Deduction Worksheet—Line 5b
(See the Instructions for Line 5b Worksheet that begin on page A-3.)
TIP

Keep for Your Records

Instead of using this worksheet, you can find your deduction by using the 2010 Sales Tax Deduction Calculator at IRS.gov.

Before you begin: See the instructions for line 1 on page A-3 if you:
u
u

Lived in more than one state during 2010, or
Had any nontaxable income in 2010.

1. Enter your state general sales taxes from the applicable table on page A-12 or A-13 (see page A-3) . . 1. $
Next. If, for all of 2010, you lived only in Connecticut, the District of Columbia, Indiana, Kentucky,
Maine, Maryland, Massachusetts, Michigan, New Jersey, Rhode Island, or West Virginia, 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, California (Los Angeles County only), Colorado, Georgia,
Illinois, Louisiana, Missouri, New York State, North Carolina, South Carolina, Tennessee, Utah, or
Virginia in 2010?
No. Enter -0Yes. Enter your base local general sales taxes from the
applicable table on page A-14 (see page A-3)

}

...........

2. $

3. Did your locality impose a local general sales tax in 2010? Residents of California
and Nevada see the instructions for Line 3 on page A-5.
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 2010, see page A-5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.

.

4. Did you enter -0- on line 2 above?
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 above?
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 2010, see the instructions on page A-5

}

. . . . . . . . . . . . . . . . . . 6. $

7. Enter your state and local general sales taxes paid on specified items, if any (see page A-5) . . . . . . . . 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 5. Be sure to check box b on that line . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. $

A-4

tion, which is figured on line 6 of the worksheet.

Locality 1 worksheet and “0.585” for the
Locality 2 worksheet, figured as follows.

Locality 1:
Locality 2:
Total

Locality 1:
Locality 2:

$100 x 243/365 =
$150 x 122/365 =
=

$ 67
50
$117

Line 3. If you lived in California, check the

“No” box if your combined state and local
general sales tax rate is 8.2500%. Otherwise, check the “Yes” box and include on
line 3 only the part of the combined rate
that is more than 8.2500%.
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 2010? If you checked the
“Yes” box and your local general sales tax
rate changed during 2010, 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 2010 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, 2010 (273 days).
The rate increased to 1.75% for the period
from October 1 through December 31,
2010 (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 2010?
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 2010 and either of the
following applies.
• Each locality did not have the same
local general sales tax rate.
• You lived in Los Angeles County,
CA.
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 table on page A-14 to figure your
local general sales tax deduction), multiply
the local general sales tax rate by a fraction.
The numerator of the fraction is the number
of days you lived in the locality during
2010 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, 2010 (243
days), and in Locality 2 from September 1
through December 31, 2010 (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

1.00 x 243/365 =
1.75 x 122/365 =

0.666
0.585

Line 6. If you lived in more than one local-

ity in the same state during 2010, 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 2010. 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, 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.
Do not 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 2010, see Refund of general
sales taxes on page A-3.

A-5

Line 6
Real Estate Taxes
Include taxes (state, local, or foreign) you
paid on real estate you own that was not
used for business, but only if the taxes are
based on the assessed value of the property.
Also, the assessment must be made uniformly on property throughout the community, and the proceeds must be used for
general community or governmental purposes. Pub. 530 explains the deductions
homeowners can take.
Do not include the following amounts
on line 6.
• 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 deduct only the
amount the mortgage company actually
paid to the taxing authority in 2010.
If you sold your home in 2010, any real
estate tax charged to the buyer should be
shown on your settlement statement and in
box 5 of any Form 1099-S you received.
This amount is considered a refund of real
estate taxes. See Refunds and rebates below. Any real estate taxes you paid at closing should be shown on your settlement
statement.

You must look at your real estate tax bill to decide if any nondeductible itemized charges,
such as those listed above, are
included in the bill. If your taxing authority
(or lender) does not furnish you a copy of
your real estate tax bill, ask for it.
Refunds and rebates. If you received a re-

fund or rebate in 2010 of real estate taxes
you paid in 2010, reduce your deduction by
the amount of the refund or rebate. If you
received a refund or rebate in 2010 of real
estate taxes you paid in an earlier year, do
not reduce your deduction by this amount.
Instead, you must include the refund or rebate in income on Form 1040, line 21, if
you deducted the real estate taxes in the
earlier year and the deduction reduced your
tax. See Recoveries in Pub. 525 for details
on how to figure the amount to include in
income.

Line 7
New Motor Vehicle Taxes
You cannot deduct new motor
vehicle taxes on line 7 if:

• The new motor vehicle was purchased after 2009, or

• You elected to deduct state and lo-

cal general sales taxes on line 5b,
or
• The amount on Form 1040, line 38,
is equal to or greater than $135,000
($260,000 if married filing jointly).
You may be able to deduct state and
local sales and excise taxes (or certain other
taxes or fees in a state without a sales tax)
paid in 2010 for the purchase of any new
motor vehicle(s) after February 16, 2009,
and before January 1, 2010. To figure the
amount you can deduct, you will need to
complete the Worksheet for Line 7 on the
back of Schedule A.
Instructions for Worksheet for
Line 7
Line 1. Enter the state and local sales and
excise taxes you paid in 2010 from your
sales invoice(s) relating to any new motor
vehicle(s) (defined below) purchased after
February 16, 2009, and before January 1,
2010.
States with no sales tax. The states of
Alaska, Delaware, Hawaii, Montana, New
Hampshire, and Oregon do not have a sales
tax. However, you may be charged other
taxes or fees on the purchase of a new motor vehicle in one of these six states that is
similar to a sales tax. The taxes or fees that
qualify must be assessed on the purchase of
the vehicle and must be based on the
vehicle’s sales price or as a per unit fee.
You can include these taxes or fees on line
1 of the Worksheet for Line 7.
One example of a fee you can include on
line 1 of the worksheet is the 3.75% document fee when registering a title with the
Delaware Division of Motor Vehicles. The
fee is 3.75% of the purchase price.
New motor vehicle. A new motor vehicle is any of the following. The original use
of the vehicle must begin with you.
• A passenger automobile or light truck
that is self-propelled, designed to transport
people or property on a street or highway,
and the gross vehicle weight rating of the
vehicle is not more than 8,500 pounds.
• A motorcycle (defined below) with a
gross vehicle weight rating of not more
than 8,500 pounds.
• A motor home (defined below).
Motorcycle. A vehicle with motive
power having a seat or saddle for the use of
the rider and designed to travel on not more
than three wheels in contact with the
ground.
Motor home. A multi-purpose vehicle
with motive power that is designed to pro-

vide temporary residential accommodations, as evidenced by the presence of at
least four of the following facilities.
• Cooking.
• Refrigeration or ice box.
• Self-contained toilet.
• Heating and/or air conditioning.
• Potable water supply system including a faucet and sink.
• Separate 110-125 volt electrical
power supply and/or propane.

tax. Enter only one total on line 8. Include
on this line:
• State and local personal property
taxes you paid, if the taxes were based on
value alone and were imposed on a yearly
basis; and
• Income tax you paid to a foreign
country or U.S. possession.

Line 2. Enter on line 2 the cost of the new

tails.

motor vehicle(s). Do not include on line 2
any state or local sales or excise taxes you
entered on line 1.
Line 3. If you check the “Yes” box, the

TIP

You may want to take a credit
for the foreign tax instead of a
deduction. See the instructions
for Form 1040, line 47, for de-

Interest You Paid

amount you can include for state or local
sales and excise taxes is limited to the taxes
imposed on the first $49,500 of the
purchase price of each new motor vehicle.
To figure the amount to enter on line 3, you
will need to know the rate(s) of tax that
apply in the state and locality where you
purchased each new motor vehicle. If the
state and locality where you purchased a
new motor vehicle imposes a fixed rate,
multiply the combined state and local rate
by the smaller of $49,500 or the purchase
price (before taxes) of the new motor vehicle. See the Example below.

Whether your interest expense is treated as
investment interest, personal interest, or
business interest depends on how and when
you used the loan proceeds. See Pub. 535
for details.
In general, if you paid interest in 2010
that applies to any period after 2010, you
can deduct only amounts that apply for
2010.

Some taxing jurisdictions may provide
for a sales tax that is limited to a certain
dollar amount per purchase. One example
is Manatee County, Florida. Manatee
County charges an additional 1⁄2% (.005)
discretionary sales tax that is collected on
the first $5,000 of a purchase, not to exceed
$25.
Example. You purchased a new motor
vehicle on December 3, 2009, for $56,500
before taxes. You paid the sales tax on February 3, 2010. The state where you purchased the vehicle imposes a fixed sales tax
rate of 5% and the locality also charges a
fixed rate of 1%, for a combined fixed sales
tax rate of 6%. The amount of sales tax you
can include on line 3 is $2,970 ($49,500 ×
6% (.06)).

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

Refunds and recoveries. If you received a

refund in 2010 of new motor vehicle taxes
you paid in 2009, you generally must include the refund in income on Form 1040,
line 21, if you deducted the new motor vehicle taxes in 2009 and the deduction reduced your tax.
If you recover any portion of your new
motor vehicle tax deduction in future tax
years, you generally have to include that
amount in your income at that time.
See Recoveries in Pub. 525 for details.

Line 8
Other Taxes
If you had any deductible tax not listed on
line 5, 6, or 7, list the type and amount of

A-6

Lines 10 and 11
Home Mortgage Interest

Limit on home mortgage interest. If you

took out any mortgages after October 13,
1987, your deduction may be limited. Any
additional amounts borrowed after October
13, 1987, on a line-of-credit mortgage you
had on that date are treated as a mortgage
taken out after October 13, 1987. If you
refinanced a mortgage you had on October
13, 1987, treat the new mortgage as taken
out on or before October 13, 1987. But if
you refinanced for more than the balance of
the old mortgage, treat the excess as a mortgage taken out after October 13, 1987.
See Pub. 936 to figure your deduction if
either (1) or (2) below applies. If you had
more than one home at the same time, the
dollar amounts in (1) and (2) apply to the
total mortgages on both homes.
1. You took out any mortgages after October 13, 1987, and used the proceeds for
purposes other than to buy, build, or improve your home, and all of these mortgages totaled over $100,000 at any time
during 2010. The limit is $50,000 if married filing separately. An example of this
type of mortgage is a home equity loan
used to pay off credit card bills, buy a car,
or pay tuition.

2. You took out any mortgages after October 13, 1987, and used the proceeds to
buy, build, or improve your home, and
these mortgages plus any mortgages you
took out on or before October 13, 1987,
totaled over $1 million at any time during
2010. The limit is $500,000 if married filing separately.

Pub. 936.

If the total amount of all mortgages is more than the fair market value of the home,
additional limits apply. See

Line 10
Enter on line 10 mortgage interest and
points reported to you on Form 1098 under
your social security number (SSN). If this
form shows any refund of overpaid interest,
do not reduce your deduction by the refund.
Instead, see the instructions for Form 1040,
line 21. 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 interest was reported on
Form 1098 under the other person’s SSN,
report your share of the interest on line 11
(as explained in the line 11 instructions on
this page).
If you paid more interest to the recipient
than is shown on Form 1098, see Pub. 936
to find out if you can deduct the additional
interest. If you can, attach a statement explaining the difference and enter “See attached” to the right of line 10.

If you are claiming the mortgage interest credit (for holders
of qualified mortgage credit
certificates issued by state or lo-

cal 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 10.

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, are not deductible.

Line 11

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 did not receive a Form 1098 from the
recipient, report your deductible mortgage
interest on line 11.
If you bought your home from the recipient, be sure to show that recipient’s name,
identifying number, and address on the
dotted lines next to line 11. If the recipient
is an individual, the identifying number is
his or her social security number (SSN).
Otherwise, it is the employer identification
number. You must also let the recipient
know your SSN. If you do not show the
required information about the recipient or
let the recipient know your SSN, you may
have to pay a $50 penalty.
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 other person received the
Form 1098, attach a statement to your return showing the name and address of that
person. To the right of line 11, enter “See
attached.”

Line 12
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

Mortgage Insurance Premiums Deduction Worksheet—Line 13
Before you begin:

u

Refinancing. Generally, you must deduct

If you used part of the proceeds to improve your main home, you may be able to
deduct the part of the points related to the
improvement in the year paid. See Pub. 936
for details.

If you paid off a mortgage
early, deduct any remaining
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.

TIP

Line 13
Mortgage Insurance
Premiums
Enter the qualified mortgage insurance premiums you paid under a mortgage insurance contract issued after December 31,
2006, in connection with home acquisition
debt that was secured by your first or second home. Box 4 of Form 1098 may show
the amount of premiums you paid in 2010.
If you and at least one other person (other
than your spouse if filing jointly) were liable for and paid the premiums in connection with the loan, and the premiums were
reported on Form 1098 under the other
person’s SSN, report your share of the pre-

Keep for Your Records

See the instructions for line 13 above to see if you must use this worksheet to figure your
deduction.

1. Enter the total premiums you paid in 2010 for qualified mortgage insurance for a contract issued after
December 31, 2006 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Enter the amount from Form 1040, line 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Enter $100,000 ($50,000 if married filing separately) . . . . . . . . . . . . . . . . . . . . . . 3.
4. Is the amount on line 2 more than the amount on line 3?
No. Your deduction is not limited. Enter the amount from line 1 above on
Schedule A, line 13. Do not complete the rest of this worksheet.
Yes. Subtract line 3 from line 2. If the result is not a multiple of $1,000 ($500
if married filing separately), increase it to the next multiple of $1,000
($500 if married filing separately). For example, increase $425 to $1,000,
increase $2,025 to $3,000; or if married filing separately, increase $425
to $500, increase $2,025 to $2,500, etc. . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Divide line 4 by $10,000 ($5,000 if married filing separately). Enter the result as a decimal. If the
result is 1.0 or more, enter 1.0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. Multiply line 1 by line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7. Mortgage insurance premiums deduction. Subtract line 6 from line 1. Enter the result here and on
Schedule A, line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

A-7

1.

5.
6.
7.

.

miums on line 13. See Prepaid mortgage
insurance premiums below if you paid any
premiums allocable to any period after
2010.
Qualified mortgage insurance is mortgage insurance provided by the Department
of Veterans Affairs, the Federal Housing
Administration, or the Rural Housing Service (or their successor organizations), and
private mortgage insurance (as defined in
section 2 of the Homeowners Protection
Act of 1998 as in effect on December 20,
2006).
Mortgage insurance provided by the Department of Veterans Affairs and the Rural
Housing Service is commonly known as a
funding fee and guarantee fee respectively.
These fees can be deducted fully in 2010 if
the mortgage insurance contract was issued
in 2010. Contact the mortgage insurance
issuer to determine the deductible amount
if it is not included in box 4 of Form 1098.
Prepaid mortgage insurance premiums. If

you paid qualified mortgage insurance premiums that are allocable to periods after
2010, you must allocate them over the
shorter of:
• The stated term of the mortgage, or
• 84 months, beginning with the month
the insurance was obtained.
The premiums are treated as paid in the
year to which they are allocated. If the
mortgage is satisfied before its term, no
deduction is allowed for the unamortized
balance. See Pub. 936 for details.
The allocation rules, explained above,
do not apply to qualified mortgage insurance provided by the Department of Veterans Affairs or the Rural Housing Service
(or their successor organizations).
Limit on amount you can deduct. You

cannot deduct your mortgage insurance
premiums if the amount on Form 1040, line
38, is more than $109,000 ($54,500 if married filing separately). If the amount on
Form 1040, line 38, is more than $100,000
($50,000 if married filing separately), your
deduction is limited and you must use the
worksheet on page A-7 to figure your deduction.

Line 14
Investment Interest
Investment interest is interest paid on
money you borrowed that is allocable to
property held for investment. It does not
include any interest allocable to passive activities or to securities that generate tax-exempt income.
Complete and attach Form 4952 to figure your deduction.

2. You have no other deductible investment expenses.
3. You have no disallowed investment
interest expense from 2009.

Alaska Permanent Fund dividends, including those reported
on Form 8814, are not investment income.
For more details, see Pub. 550.

Gifts to Charity
You can deduct contributions or gifts you
gave to organizations that are religious,
charitable, educational, scientific, or literary in purpose. You can also deduct what
you gave to organizations that work to prevent cruelty to children or animals. Certain
whaling captains may be able to deduct
expenses paid in 2010 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.
• See Pub. 78 for a list of most qualified
organizations. You can access Pub. 78 at
www.irs.gov/charities under Search for
Charities.
• Call our Tax Exempt/Government Entities Customer Account Services at
1-877-829-5500.

Examples of Qualified
Charitable Organizations
• Churches, mosques, synagogues, tem-

ples, etc.
• Boy Scouts, Boys and Girls Clubs of
America, CARE, Girl Scouts, Goodwill Industries, Red Cross, Salvation Army,
United Way, etc.
• Fraternal orders, if the gifts will be
used for the purposes listed earlier on this
page.
• Veterans’ and certain cultural groups.
• Nonprofit schools, hospitals, and organizations whose purpose is to find a cure
for, or help people who have, arthritis,
asthma, birth defects, cancer, cerebral
palsy, cystic fibrosis, diabetes, heart disease, hemophilia, mental illness or retardation, multiple sclerosis, muscular
dystrophy, tuberculosis, etc.
• Federal, state, and local governments
if the gifts are solely for public purposes.

Exception. You do not have to file Form

Contributions You Can
Deduct

1. Your investment interest expense is
not more than your investment income
from interest and ordinary dividends minus
any qualified dividends.

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

4952 if all three of the following apply.

A-8

cost of gas and oil or 14 cents a mile. Add
parking and tolls to the amount you claim
under either method. But do not 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 does not 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
statement from the charitable organization
showing the information in (1) and (2) next.
1. The amount of any money contributed and a description (but not value) of
any property donated.
2. Whether the organization did or did
not 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 does not have to describe or value the
benefit.
In figuring whether a gift is $250 or
more, do not 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.

You must get the statement by
the date you file your return or
the due date (including extensions) for filing your return,
whichever is earlier. Do not attach the
statement to your return. Instead, keep it for
your records.

TIP

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, line
38.
2. Your gifts of capital gain property are
more than 20% of the amount on Form
1040, line 38.
3. You gave gifts of property that increased in value or gave gifts of the use of
property.

Contributions You Cannot
Deduct
• Travel expenses (including meals and

lodging) while away from home, 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 28. See the instructions on
page A-10 for details.
• Cost of tuition. But you may be able to
deduct this expense on line 21 (see page
A-10); or Form 1040, line 34; or take a
credit for this expense (see Form 8863).
• 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, until the
entire interest has been transferred).
• Gifts to individuals and groups that
are run for personal profit.
• Gifts to foreign organizations. But
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.

Line 16
Gifts by Cash or Check
If you contributed money for
the relief of victims in areas affected by the January 12, 2010,
earthquake in Haiti and chose to
deduct those amounts on your 2009 return
instead of your 2010 return, do not include
those amounts again on line 16.
Enter on line 16 the total gifts you made
in cash or by check (including
out-of-pocket expenses).
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. Do not attach the
record to your tax return. Instead, keep it
with your other tax records.
Haiti relief contributions. If you made
a contribution by phone or text message for
the relief of victims in areas affected by the
January 12, 2010, earthquake in Haiti, you
can satisfy the recordkeeping requirement
if you have a telephone bill showing the
name of the donee organization, the date of
the contribution, and the amount of the contribution.

Line 17
Other Than by Cash or
Check
Enter your contributions of property. 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.
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.
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 return. The
organization may use Form 1098-C to provide the required information. If your total
deduction is over $5,000, you may also
have to get appraisals of the values of the
donated property. This amount is $500 for
certain contributions of clothing and household items (see below). See Form 8283 and
its instructions for details.
Contributions of clothing and household
items. A deduction for these contributions

will be allowed only if the items are in good
used condition or better. However, this rule
does not 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.

A-9

• The cost or other basis of the property
if you must reduce it by any ordinary income or capital gain that would have resulted if the property had been sold at its
fair market value.
• How you figured your deduction if
you chose to reduce your deduction for
gifts of capital gain property.
• Any conditions attached to the gift.
If your total deduction for gifts
of property is over $500, you
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 18
Carryover From Prior Year
Enter any carryover of contributions that
you could not deduct in an earlier year because they exceeded your adjusted gross
income limit. See Pub. 526 for details.

Casualty and Theft
Losses
Line 20
Complete and attach Form 4684 to figure
the amount of your loss to enter on line 20.
You may be able to deduct part or all of
each loss caused by theft, vandalism, fire,
storm, or similar causes; car, boat, and
other accidents; and corrosive drywall. You
may also be able to deduct money you had
in a financial institution but lost because of
the insolvency or bankruptcy of the institution.
You can deduct personal casualty or
theft losses only 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) above) is more than 10% of
the amount on Form 1040, line 38.
Disaster losses. The special rules that were

in effect in 2008 and 2009 for losses of
personal use property attributable to federally declared disasters do not apply to
losses after 2009. However, the special
rules apply to a loss you are deducting in
2010 from a disaster that was declared a
federal disaster in tax years beginning after
2007 and that occurred before 2010 but
which you could not deduct in the year it
occurred because you were not sure
whether part of it would be reimbursed and
you became reasonably certain in 2010 that
it would not be reimbursed. See Form 4684
and its instructions for details.

Use Schedule A, line 23, to deduct the
costs of proving that you had a property
loss. Examples of these costs are appraisal
fees and photographs used to establish the
amount of your loss.

1. You claim any travel, transportation,
meal, or entertainment expenses for your
job.
2. Your employer paid you for any of
your job expenses that you would otherwise report on line 21.

Job Expenses and
Certain Miscellaneous
Deductions

If you used your own vehicle,
are using the standard mileage
rate, and (2) above does not apply, you may be able to file
Form 2106-EZ instead.

You can deduct only the part of these expenses that exceeds 2% of the amount on
Form 1040, line 38.
Pub. 529 discusses the types of expenses that can and cannot be deducted.

Examples of Expenses You
Cannot Deduct
• Political contributions.
• Legal expenses for personal matters

that do not produce taxable income.
• Lost or misplaced cash or property.
• Expenses for meals during regular or
extra work hours.
• The cost of entertaining friends.
• Commuting expenses. See Pub. 529
for the definition of commuting.
• Travel expenses for employment
away from home if that period of employment exceeds 1 year. See Pub. 529 for an
exception for certain federal employees.
• Travel as a form of education.
• Expenses of attending a seminar, convention, or similar meeting unless it is related to your employment.
• Club dues.
• Expenses of adopting a child. But you
may be able to take a credit for adoption
expenses. See Form 8839 for details.
• Fines and penalties.
• Expenses of producing tax-exempt income.

Line 21
Unreimbursed Employee
Expenses
Enter the total ordinary and necessary job
expenses you paid for which you were not
reimbursed. (Amounts your employer included in box 1 of your Form W-2 are not
considered reimbursements.)
An ordinary expense is one that is common and accepted in your field of trade,
business, or profession. A necessary expense is one that is helpful and appropriate
for your business. An expense does not
have to be required to be considered necessary.
But you must fill in and attach Form
2106 if either (1) or (2), next, applies.

TIP

If you do not have to file Form 2106 or
2106-EZ, list the type and amount of each
expense on the dotted line next to line 21. If
you need more space, attach a statement
showing the type and amount of each expense. Enter the total of all these expenses
on line 21.

Do not include on line 21 any
educator expenses you deducted on Form 1040, line 23.
Examples of other expenses to include
on line 21 are:
• Safety equipment, small tools, and
supplies needed for your job.
• Uniforms required by your employer
that are not suitable for ordinary wear.
• Protective clothing required in your
work, such as hard hats, safety shoes, and
glasses.
• Physical examinations required by
your employer.
• Dues to professional organizations
and chambers of commerce.
• Subscriptions to professional journals.
• Fees to employment agencies and
other costs to look for a new job in your
present occupation, even if you do not get a
new job.
• Certain business use of part of your
home. For details, including limits that apply, use TeleTax topic 509 (see the Form
1040 instructions) or see Pub. 587.
• Certain educational expenses. For details, use TeleTax topic 513 (see the Form
1040 instructions) or see Pub. 970. Reduce
your educational expenses by any tuition
and fees deduction you claimed on Form
1040, line 34.

TIP

You may be able to take a credit
for your educational expenses
instead of a deduction. See
Form 8863 for details.

Line 22
Tax Preparation Fees
Enter the fees you paid for preparation of
your tax return, including fees paid for filing your return electronically. If you paid
your tax by credit or debit card, include the
convenience fee you were charged on line
23 instead of this line.

A-10

Line 23
Other Expenses
Enter the total amount you paid to produce
or collect taxable income and manage or
protect property held for earning income.
But do not include any personal expenses.
List the type and amount of each expense
on the dotted lines next to line 23. If you
need more space, attach a statement showing the type and amount of each expense.
Enter one total on line 23.
Examples of expenses to include on line
23 are:
• Certain legal and accounting fees.
• Clerical help and office rent.
• Custodial (for example, trust account)
fees.
• Your share of the investment expenses of a regulated investment company.
• Certain losses on nonfederally insured
deposits in an insolvent or bankrupt financial institution. For details, including limits
that apply, see Pub. 529.
• Casualty and theft losses of property
used in performing services as an employee
from Form 4684, lines 35 and 41b, or Form
4797, line 18a.
• Deduction for repayment of amounts
under a claim of right if $3,000 or less.
• Convenience fee charged by the card
processor for paying your income tax (including estimated tax payments) by credit
or debit card. The deduction is claimed for
the year in which the fee was charged to
your card.

Other Miscellaneous
Deductions
Line 28
Only the expenses listed next can be deducted on this line. List the type and
amount of each expense on the dotted lines
next to line 28. If you need more space,
attach a statement showing the type and
amount of each expense. Enter one total on
line 28.
• Gambling losses, but only to the extent of gambling winnings reported on
Form 1040, line 21.
• Casualty and theft losses of
income-producing property from Form
4684, lines 35 and 41b, or Form 4797, line
18a.
• Loss from other activities from
Schedule K-1 (Form 1065-B), box 2.
• Federal estate tax on income in respect of a decedent.
• Amortizable bond premium on bonds
acquired before October 23, 1986.

• 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.
For more details, see Pub. 529.

tions are less than your standard deduction,
check the box on line 30.

Total Itemized
Deductions
Line 30
If you elect to itemize for state tax or other
purposes even though your itemized deduc-

A-11

2010 Optional State and Certain Local Sales Tax Tables
Income
At
least

But
less
than

Exemptions
1

2

3

4

Exemptions
5

Over
5

1

2

3

4

1

4.0000% Arizona

Alabama

Exemptions
5

Over
5

235
336
385
426

287
409
468
516

324
460
525
579

353
501
570
629

378
535
609
670

413
583
663
730

253
408
487
555

297
476
567
646

368
588
700
795

395
630
749
851

50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000

463
495
525
553
579

559
597
633
666
696

626
669
708
744
778

680
725
767
806
842

724
773
817
858
897

788
840
889
933
974

616
671
724
773
819

717 785 837 881
781 855 912 960
842 921 982 1033
898 982 1048 1102
951 1040 1109 1167

943
1026
1105
1178
1247

613
659
699
739
774

736 821 889 946 1028 881 1022 1117
790 881 953 1014 1100 965 1118 1222
836 932 1008 1071 1162 1038 1202 1313
882 982 1062 1128 1223 1111 1287 1405
923 1027 1110 1179 1278 1178 1362 1487

120,000
140,000
160,000
180,000
200,000

200,000 or more

Income

2

3

6.1863% Arkansas

$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000

100,000
120,000
140,000
160,000
180,000

1

326
522
622
708

349
558
664
756

302
472
558
630

359
559
659
745

4

Exemptions

Exemptions
5

Over
5

1

2

3
2

6.0000% California

4

5

427
664
782
883

695 821 906
754 890 982
809 954 1053
860 1014 1118
908 1070 1180

972
1053
1129
1199
1266

1027
1113
1193
1267
1337

1105 788 908 989 1051
1197 859 989 1076 1144
1283 926 1066 1159 1231
1362 988 1136 1236 1312
1437 1047 1204 1308 1389

1102
1199
1291
1376
1456

1353
1471
1574
1676
1767

1428
1553
1661
1769
1865

1535
1669
1785
1900
2003

1562
1706
1833
1959
2072

326
523
624
710

379
605
721
820

414
660
785
892

1

2

3

4

8.2500% Colorado

397
618
728
822

452 487
702 756
827 890
933 1004

Over
5

441
702
835
949

464 495
737 786
876 934
995 1061

5

Over
5

2.9000%

122
185
216
243

141
213
249
279

154
232
271
304

164
247
288
322

172
259
302
338

184
276
321
360

1174
1277
1374
1464
1549

267
288
309
327
345

306
331
354
375
395

333
359
384
406
428

353
381
407
431
453

370
399
426
451
474

393
424
453
479
504

1662
1815
1949
2082
2203

368
400
427
454
479

421
456
487
518
545

456
494
527
560
590

483
523
558
593
624

505
547
583
619
652

536
581
619
657
691

947 1123 1246 1344 1425 1542 1508 1741 1898 2020 2121 2262 1605 1883 2072 2219 2341 2512 1921 2195 2378 2520 2637 2800

601

682

735

777

811

858

Connecticut

1191
1302
1399
1496
1584

6.0000% District of Columbia

1252
1369
1471
1572
1664

1338
1462
1571
1679
1777

971
1058
1133
1207
1274

1144
1245
1333
1420
1498

1261
1372
1468
1564
1649

6.0000% Florida

1125
1231
1324
1417
1501

1292
1413
1519
1625
1720

1404
1535
1649
1763
1866

1490
1629
1750
1870
1979

4.0000% Hawaii5

6.0000% Georgia

4.0000%

$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000

235
377
449
510

270
431
513
584

293
468
556
632

310
495
589
670

345
550
654
743

186
305
366
419

216
353
423
484

236
385
462
528

252
410
492
563

265
431
517
591

283
461
552
631

262
420
500
568

306
488
581
660

378
600
713
809

404
642
762
864

169
257
301
338

195
295
345
387

213
321
375
420

226
341
397
445

237
357
416
466

253
380
442
495

262
395
460
515

318
477
554
620

356
533
619
692

50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000

566
616
664
708
749

647
704
758
808
856

701
763
821
875
926

742 776 823
807 844 896
869 909 964
926 968 1027
980 1025 1087

467
511
553
592
628

539
590
637
682
724

588
643
694
742
788

626
684
739
790
838

657
718
776
829
880

702
766
827
884
938

630
686
739
788
834

731 799 851 895
795 869 926 973
856 935 997 1047
913 997 1062 1116
966 1055 1123 1180

956
1040
1118
1191
1260

371
401
429
455
480

425
458
490
519
547

460
497
531
562
592

488
526
562
595
627

511
551
588
623
655

542
584
624
660
695

563
607
648
685
721

678
730
778
823
865

756 818 870 943
814 880 936 1014
868 938 997 1081
917 992 1054 1142
964 1042 1107 1199

120,000 804 918
140,000 879 1003
160,000 944 1077
180,000 1009 1151
200,000 1068 1218
200,000 or more 1359 1549

993
1085
1166
1245
1317

1350
1474
1582
1689
1786

512
556
594
632
666

583
633
676
718
757

631
684
730
776
817

668
723
772
820
863

698
756
806
856
901

740
801
854
907
954

767 920 1025 1107
829 994 1107 1196
883 1058 1178 1272
937 1121 1248 1348
985 1178 1311 1415

2026 2126 2265

836

946 1019 1075 1121 1186 1219 1456 1618 1745 1851 2002

100,000
120,000
140,000
160,000
180,000

Income

1051
1149
1233
1318
1393

325
518
617
701

1099
1200
1289
1377
1456

1165
1273
1366
1459
1543

6.0000% Illinois

$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000

270
432
513
583

379
602
715
812

401
636
756
857

431
684
812
921

50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000

646 760 838 898
703 827 911 977
757 890 980 1050
807 948 1044 1119
854 1003 1105 1183

948
1031
1109
1181
1249

1019
1108
1191
1268
1341

1338
1461
1567
1673
1769

1437
1568
1682
1796
1898

100,000
120,000
140,000
160,000
180,000

120,000
140,000
160,000
180,000
200,000

200,000 or more

Income

916
1000
1074
1148
1214

1076
1175
1261
1347
1424

677 779 848 902 946
744 855 931 989 1038
802 922 1003 1066 1118
861 989 1076 1143 1199
913 1049 1141 1212 1271

1009 895 1036 1131
1106 979 1133 1236
1192 1052 1217 1327
1277 1125 1300 1418
1354 1191 1375 1499
1674 1770 1849 1959 1179 1351 1468 1558 1633 1738 1518 1750 1906

Idaho
320
509
605
687

336
535
635
722

353
562
667
757

1184
1293
1387
1481
1566

1268
1384
1486
1586
1677

1543 1807 1986 2125 2241 2403

Kentucky

365
529
608
675

447
645
740
819

6.2500% Indiana
505
725
831
919

550 589 644
789 844 921
904 965 1052
999 1066 1162

734 889 997 1083
787 952 1067 1158
836 1010 1131 1227
882 1064 1190 1291
924 1114 1246 1351
980 1179 1318 1429
1056 1268 1416 1534
1121 1345 1501 1625
1186 1421 1584 1714
1244 1488 1659 1794
1528 1819 2021 2182

6.0000% Louisiana

359
570
678
769

1204
1315
1412
1508
1595

1265
1381
1483
1584
1675

1

7.0000% Iowa

6.0000% Kansas

302
456
532
597

354
531
618
692

472
700
812
906

268
404
471
527

312
469
546
611

342
512
596
667

365
546
635
710

655
707
757
802
845

757 827 881 926 990
816 891 949 997 1065
872 951 1012 1063 1135
923 1006 1070 1124 1199
972 1058 1125 1181 1260

578
623
665
705
741

669
721
769
814
856

729
786
838
887
932

776 815 868
836 877 935
891 935 997
943 989 1054
991 1040 1107

389
581
676
756

1155
1234
1308
1376
1439

1258
1344
1424
1497
1565

1521
1633
1729
1823
1907

1654 901 1035 1126
1774 978 1121 1219
1877 1045 1196 1299
1979 1111 1271 1379
2070 1171 1337 1451

417
621
721
806

1197
1295
1380
1464
1539

439
654
759
848

1256
1358
1446
1534
1612

386
577
670
749

1339 790 911 992 1054
1447 855 986 1073 1140
1541 912 1051 1143 1214
1633 968 1115 1212 1287
1716 1019 1172 1274 1353

383
574
667
745

1105
1195
1273
1349
1418

410
613
711
795

1177
1272
1354
1435
1508

338
510
595
666

417
627
730
816

1214
1312
1398
1482
1557

1176
1270
1351
1431
1503

447
667
774
864

1274
1375
1463
1549
1626

5.8041%
473 517 554 608
709 774 829 908
824 900 963 1054
921 1005 1076 1177

730 893 1007 1098
787 962 1085 1182
840 1026 1157 1260
889 1085 1223 1332
935 1141 1285 1400
995
1077
1148
1219
1281

411
614
713
796

1366
1477
1572
1666
1751

1488
1608
1711
1813
1904

1175
1265
1348
1425
1497

1285
1383
1474
1557
1635

1591
1718
1828
1937
2034

1737
1876
1995
2113
2219

2317 2510 1468 1668 1804 1910 1998 2123 1267 1455 1579 1675 1754 1864 1590 1927 2162 2350 2508 2733

4.0000% Maine

5.0000% Maryland

6.0000% Massachusetts

6.2500%

$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000

258
394
462
519

301
457
534
600

330
499
583
654

352
532
620
695

396
596
695
778

176
282
336
382

205
327
389
442

224
357
424
482

239
380
452
513

251
399
475
539

268
426
506
575

160
261
312
357

186
301
360
411

203
329
393
448

217
350
418
476

228
367
439
500

244
392
468
533

246
377
442
497

286
434
508
570

312
473
552
620

333
503
587
658

350
527
615
689

373
562
655
734

230
351
410
461

260
393
460
516

279
421
492
552

293
443
516
579

305
460
536
601

322
484
564
631

50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000

570
616
660
700
738

658
710
760
805
848

716
773
827
876
922

762 799 852
822 862 919
879 921 981
931 976 1039
980 1027 1093

423
461
497
530
561

490
533
574
612
647

534
581
625
666
705

568
618
665
709
750

596
649
698
744
787

636
692
744
792
838

397
434
469
501
532

457
499
539
576
611

498
543
586
626
664

529
577
623
665
705

555
605
653
697
739

592
645
695
742
787

546
591
633
672
709

626
676
724
767
809

679
734
785
831
876

721
778
832
881
928

755 804
815 867
871 925
922 980
971 1031

507
548
586
622
655

566
611
653
692
729

605
652
697
739
778

634
684
731
774
815

658
710
758
803
845

691
745
796
843
887

120,000 788
140,000 856
160,000 915
180,000 974
200,000 1027
200,000 or more 1288

905
982
1049
1115
1174

983
1066
1138
1209
1273

602
658
708
757
801

694 756 804 844 899
759 826 878 921 981
815 887 943 989 1053
871 948 1007 1056 1125
922 1003 1065 1117 1189

573
629
678
727
771

657
721
776
832
882

714 758 794 845
782 830 870 925
842 894 936 996
902 957 1002 1066
956 1014 1062 1129

100,000
120,000
140,000
160,000
180,000

Income

1044
1131
1207
1282
1350

370
558
651
730

1094
1185
1264
1343
1413

1164
1260
1344
1427
1501

1469 1590 1683 1760 1867 1021 1173 1275 1354 1419 1509

Michigan

6.0000% Minnesota

248
379
444
500

287
436
510
573

313
474
554
622

333
504
588
659

349
528
616
690

372
561
655
733

256
413
493
561

296
476
568
646

50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000

549
594
636
675
711

629
679
727
770
812

682
736
787
834
878

723
780
834
883
930

756 803
816 866
872 925
923 980
972 1031

623
679
732
781
828

717 780 829 869
782 850 903 947
842 916 973 1020
899 977 1037 1088
952 1035 1099 1152

100,000
120,000
140,000
160,000
180,000

120,000
140,000
160,000
180,000
200,000

200,000 or more

760 866 937 991
825 940 1016 1074
883 1004 1085 1147
940 1068 1153 1218
991 1125 1214 1283

1036
1123
1198
1272
1339

322
518
618
703

1098 889 1022 1111
1190 973 1118 1215
1269 1047 1202 1306
1348 1120 1286 1396
1418 1186 1361 1478
1245 1408 1517 1601 1670 1766 1514 1735 1883

343
551
657
748

1179
1290
1386
1482
1568

360
578
689
784

1236
1351
1452
1553
1643

384
616
734
835

1034
1121
1196
1270
1337

1098
1189
1268
1347
1417

699 778 829 868 900 944
759 844 899 941 975 1022
811 901 959 1004 1040 1090
863 958 1019 1066 1105 1158
910 1009 1073 1122 1163 1218

994 1133 1227 1300 1360 1444 1247 1407 1514 1598 1667 1764 1141 1261 1340 1399 1448 1515

6.8750% Mississippi

$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000

757 863 934 989
824 937 1013 1072
881 1001 1082 1144
939 1065 1150 1216
990 1122 1211 1280

7.0000% Missouri

426 520 585 637 680 742
644 783 879 956 1020 1111
751 912 1023 1112 1186 1291
841 1020 1144 1243 1325 1443

4.2250% Nebraska

223
338
395
443

247
374
436
489

267
402
469
525

283
426
496
556

305
459
535
599

247
395
470
534

289
461
548
623

317
505
601
683

576
621
663
702
739

609
656
701
742
780

655
706
754
798
839

592
644
694
740
783

690
751
808
862
912

756 807 849 908
823 878 924 988
885 945 994 1063
943 1007 1059 1132
998 1065 1120 1198

925 921 1116 1251
1008 993 1203 1348
1086 1061 1283 1438
1157 1123 1358 1520
1226 1181 1427 1598

1358
1462
1560
1649
1733

1448
1559
1662
1757
1846

1576
1696
1808
1911
2008

412
446
477
506
533

486
524
561
594
626

536
578
618
655
689

1315
1438
1545
1651
1747

1843
1991
2120
2247
2360

1963
2121
2257
2392
2512

2134
2305
2452
2598
2728

569
618
661
703
741

667
724
773
822
865

735 787 831 893 840 978
796 853 900 967 918 1068
850 910 960 1030 986 1147
903 966 1019 1093 1054 1226
950 1017 1072 1150 1115 1297

1257
1361
1451
1539
1619

1518
1642
1749
1855
1950

1700
1837
1956
2074
2179

1998 2092 2224 2008 2413 2693 2915 3100 3364

5.5000%

187
285
334
375

1070
1169
1255
1341
1418

339
540
642
729

1142
1247
1339
1430
1512

357
569
676
767

1201
1312
1408
1504
1590

382
609
723
821

1284
1402
1505
1607
1699

930 1081 1185 1266 1333 1428 1419 1648 1801 1920 2018 2155

(Continued on next page)

A-12

2010 Optional State and Certain Local Sales Tax Tables (Continued)
Income
At
least

But
less
than

Exemptions
1

2

3

4

384
574
668
747

Exemptions
5

Over
5

332
499
581
651

361
542
630
706

50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000

624
674
721
764
805

713
769
822
870
916

772 818 855 907
832 881 921 977
889 940 983 1042
941 995 1040 1102
990 1047 1093 1158

200,000 or more

Income

3

4

6.8500% New Jersey

288
435
508
569

120,000 858 976
140,000 931 1058
160,000 995 1129
180,000 1058 1199
200,000 1115 1262

2

4

Nevada3

$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000

100,000
120,000
140,000
160,000
180,000

1

1054
1141
1217
1293
1360

1114
1206
1286
1364
1435

402
602
699
782

1163
1259
1342
1424
1497

428
639
743
830

1232
1333
1420
1506
1583

274
440
524
596

315
504
600
682

343
547
651
739

Exemptions
5

Over
5

1

2

3

4
1

7.0000% New Mexico
364
580
690
784

Exemptions
5

Over
5

1

2

3

4

5.0630% New York

Exemptions
5

Over
5

1

2

3

4

5

4.0000% North Carolina

Over
5

5.7500%

381
607
722
820

406
645
767
871

211
337
400
455

248
395
469
533

273
434
515
585

292
464
551
626

308
489
581
659

331
525
622
706

161
258
307
350

187
298
354
402

204
324
385
438

217
345
410
465

228
362
430
488

243
386
458
520

281
436
513
578

336
519
610
687

404
621
729
821

428
658
773
870

463
711
834
938

661 756 819 868 908
720 823 891 944 988
776 886 959 1016 1063
827 944 1023 1083 1133
876 1000 1082 1146 1198

964
1048
1128
1202
1272

504
548
590
629
665

590
641
690
735
778

647
704
757
807
853

692
752
809
862
912

729 781
793 849
852 913
908 972
960 1028

387
422
455
485
513

446
485
522
557
589

485
527
567
605
640

515
560
603
642
679

540
587
632
673
712

575
625
672
716
757

636
689
739
784
827

756 838 902
818 907 976
877 971 1045
930 1030 1108
981 1086 1168

956
1033
1106
1173
1237

1031
1115
1193
1265
1333

1363
1489
1598
1707
1805

713 834 915
779 911 999
837 978 1072
894 1044 1145
946 1104 1210

977
1067
1145
1222
1292

551
603
648
693
733

632
691
742
793
839

686
750
805
860
910

728 763 812 884
795 833 886 961
854 894 951 1028
912 955 1015 1095
965 1010 1073 1154

1319
1432
1530
1627
1714

1422
1543
1649
1753
1846

940
1029
1106
1182
1251

1073
1173
1260
1346
1425

1161
1269
1362
1456
1540

1229
1343
1442
1540
1629

1285
1404
1507
1610
1702

1029
1123
1205
1287
1360

1101
1202
1289
1376
1455

1395 1575 1693 1784 1859 1964 1595 1813 1958 2070 2162 2291 1203 1402 1535 1638 1724 1843

North Dakota 5.0000% Ohio

5.5000% Oklahoma

1048
1138
1217
1295
1365

374
576
677
762

1159
1259
1346
1431
1508

1247
1353
1446
1538
1620

935 1067 1156 1225 1282 1361 1449 1710 1887 2026 2142 2305

4.5000% Pennsylvania

6.0000% Rhode Island

7.0000%

$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000

200
305
358
403

236
358
419
470

261
394
460
516

280
423
493
553

296
446
520
583

319
480
559
626

242
385
457
520

281
445
528
600

307
485
576
653

366
578
685
776

249
380
445
500

304
462
540
606

343
519
606
680

438
659
768
859

223
355
422
480

256
407
483
548

279
441
524
594

296
468
555
629

310
490
581
658

329
520
617
699

271
408
476
533

311
465
541
605

337
503
585
653

357
532
618
690

50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000

443
480
514
545
575

516
558
597
633
667

566
611
654
693
729

606
653
698
739
778

638
688
735
779
819

685
738
788
834
877

575
626
674
718
760

664
722
776
827
875

723 768 806 858
785 835 875 932
845 897 941 1002
900 956 1002 1066
951 1011 1059 1127

549
594
635
674
710

664
717
767
812
855

745 809 863 940
803 872 930 1013
859 932 993 1082
909 986 1051 1144
957 1038 1106 1204

531
578
622
663
702

607
660
710
756
800

657
714
768
818
865

696
756
813
866
916

728 773
791 839
850 902
905 960
957 1015

583
629
671
711
747

662
713
761
805
846

714
769
820
867
911

754 787 833
812 847 896
865 903 954
915 954 1008
961 1002 1059

615
668
715
762
804

711 778 829 873
772 843 899 946
825 900 959 1009
878 957 1019 1071
925 1008 1073 1127

100,000
120,000
140,000
160,000
180,000

120,000
140,000
160,000
180,000
200,000

200,000 or more

Income

934 815 938
1011 891 1024
1078 957 1099
1145 1022 1174
1204 1081 1241

1020
1113
1194
1275
1348

327
517
613
695

1083
1182
1268
1353
1430

343
542
643
729

1135
1238
1328
1418
1498

1208
1317
1413
1508
1593

758 912 1019 1105
823 988 1104 1197
879 1055 1178 1276
936 1121 1251 1354
986 1180 1316 1425

400
604
704
788

1177
1274
1358
1442
1516

1281
1386
1477
1566
1647

753 858 927 981
823 937 1012 1071
884 1005 1086 1149
944 1074 1160 1226
999 1135 1226 1296

1026
1119
1200
1281
1354

1087 796 900 969 1022
1186 861 973 1047 1104
1272 918 1037 1115 1175
1357 975 1100 1182 1246
1434 1025 1156 1243 1309

373
556
645
720

1065
1151
1225
1298
1363

396
589
683
763

1125
1215
1293
1370
1439

1013 1159 1260 1339 1404 1498 1376 1576 1710 1813 1898 2017 1236 1472 1638 1770 1882 2041 1270 1441 1555 1642 1714 1815 1273 1432 1537 1617 1683 1774

South Carolina

6.0000% South Dakota 4.0000% Tennessee

$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000

259
411
487
553

301
477
565
641

369
583
691
783

394
622
737
835

242
368
429
482

297
449
524
587

335
506
590
661

50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000

612
665
716
762
807

709 774 824 865
771 841 895 939
829 904 962 1010
882 962 1024 1074
933 1017 1082 1136

922
1002
1076
1145
1211

528
570
609
645
678

643
693
740
783
824

723 786 840 916 815
779 847 905 987 875
832 904 965 1053 930
880 957 1021 1113 982
925 1006 1073 1170 1030

1296
1413
1515
1617
1708

723 877 985 1070
783 949 1065 1157
835 1012 1135 1233
887 1074 1204 1307
933 1129 1266 1374

329
521
617
700

100,000
120,000
140,000
160,000
180,000

120,000 865 1000 1090
140,000 944 1091 1189
160,000 1013 1170 1275
180,000 1082 1249 1361
200,000 1144 1320 1438
200,000 or more 1451 1673 1821

Income

374
565
659
739

Vermont

351
555
658
745

1159
1264
1356
1447
1529

1216
1327
1422
1518
1603

366
551
642
719

391
589
686
768

1142
1235
1315
1394
1465

428
644
749
838

1244
1345
1432
1518
1595

398
583
673
748

1093
1178
1252
1325
1391

7.0000% Texas

483 541 587 626 681
703 785 850 905 983
809 903 977 1039 1127
898 1001 1082 1151 1248
976
1046
1112
1172
1228

1087
1165
1237
1303
1366

1175
1259
1336
1407
1474

1249
1337
1419
1494
1564

1354
1449
1537
1617
1693

1302
1402
1488
1573
1649

1447
1556
1651
1744
1827

1560
1678
1779
1879
1968

1656
1780
1887
1992
2085

1791
1925
2039
2152
2253

276
439
522
593

326
517
614
697

6.2500% Utah
359
570
677
768

4.7000%

386
611
726
823

408
646
766
869

438
694
823
933

249
384
451
509

300
461
541
609

335
514
603
678

656 772 849 910
714 839 924 989
769 903 993 1064
819 961 1058 1133
867 1017 1119 1198

960
1044
1122
1195
1264

1031
1121
1205
1283
1356

560
606
649
690
727

669
724
775
822
867

745 804 854 925
805 869 923 999
862 930 987 1068
914 986 1047 1132
963 1039 1103 1193

1354
1477
1584
1691
1787

1453 777
1585 845
1699 904
1814 962
1916 1014

926
1005
1074
1143
1205

929
1015
1090
1164
1231

1090
1190
1277
1364
1442

1199
1308
1404
1499
1584

1283
1401
1503
1604
1695

1028
1116
1192
1268
1335

363
556
651
732

1108
1203
1285
1366
1438

386
591
692
778

1176
1276
1362
1448
1525

419
640
750
842

1272
1379
1472
1564
1647

1934 2028 2159 1159 1400 1567 1700 1811 1970 1711 2020 2234 2401 2542 2742 1564 1829 2008 2147 2263 2425 1274 1508 1669 1796 1903 2053

6.0000% Virginia

4.0000% Washington

6.5000% West Virginia

6.0000% Wisconsin

5.0000%

$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000

182
273
318
356

202
302
352
393

216
321
373
417

226
336
390
435

234
347
403
450

245
363
421
470

185
276
321
359

220
327
379
423

244
361
419
467

263
389
450
501

279
411
476
530

301
443
512
570

280
449
536
610

414
660
785
892

445
709
844
958

50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000

390
420
449
475
500

430
463
494
523
550

456
491
524
554
582

475
512
546
577
606

491
529
564
596
626

513
552
588
622
653

393
423
452
478
503

462
498
531
561
590

510
548
584
617
648

547
588
626
661
694

578
621
661
698
733

621
667
710
750
787

677 795 874 936 988
738 865 952 1019 1076
796 932 1025 1098 1158
849 994 1093 1170 1234
899 1053 1157 1239 1306

1061
1155
1243
1325
1402

533
577
616
654
688

585
634
675
717
754

619
670
714
757
796

645
697
743
788
828

666
720
766
813
854

694
750
799
847
889

536
580
619
657
691

627
678
722
766
805

689
744
792
840
882

738
797
847
898
943

778 835 966
840 901 1057
893 958 1137
946 1014 1216
993 1065 1288

1242
1358
1459
1560
1650

1503
1643
1764
1885
1993

857

936

988 1026 1057 1100

861

998 1091 1164 1225 1311 1645 1917 2102 2246 2365 2534 1626 1926 2131 2293 2429 2621 1281 1489 1629 1737 1826 1951

100,000
120,000
140,000
160,000
180,000

120,000
140,000
160,000
180,000
200,000

200,000 or more

Income

Wyoming

4.0000%

$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000

171
274
327
372

200
319
380
432

219
349
415
472

234
373
443
503

246
392
466
529

264
419
498
565

50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000

412
449
484
516
547

478
521
561
598
633

523
569
613
653
691

557
606
653
696
736

586
637
686
731
773

626
681
732
780
826

587
642
690
738
781

679
743
798
853
903

741 790 829 885
810 863 906 967
870 926 973 1038
930 990 1039 1109
984 1047 1099 1172

100,000
120,000
140,000
160,000
180,000

120,000
140,000
160,000
180,000
200,000

200,000 or more

330
529
630
717

1130
1236
1329
1421
1504

364
583
694
789

391
625
744
845

1329
1453
1560
1668
1765

1401
1531
1645
1758
1860

306
478
564
637

368
573
675
762

411
638
752
848

445
690
812
916

703 839 934
762 910 1011
818 976 1084
870 1037 1152
918 1094 1215

1008
1091
1170
1242
1310

1070
1159
1242
1318
1390

1158
1254
1343
1426
1503

1400
1522
1628
1733
1828

1485
1614
1726
1837
1937

1605 763 890 975 1041
1744 834 971 1063 1135
1865 895 1042 1141 1217
1985 955 1112 1218 1299
2092 1010 1176 1287 1373

982
1070
1146
1222
1290

1170
1273
1362
1451
1531

1298
1412
1511
1609
1697

474 514
733 795
863 934
972 1053

228
362
430
488

267
424
503
570

294
465
552
626

314
497
590
668

540
588
632
673
712

631
686
737
785
830

692
752
808
861
910

739 778 833
803 845 905
863 909 972
919 967 1035
971 1022 1094

331
524
621
704

1095
1194
1281
1367
1444

355
561
665
754

1171
1277
1369
1461
1543

Note. Alaska does not have a state sales tax. Alaska residents should follow the instructions on the next page to
determine their local sales tax amount.
1 The rates for Arizona, Kansas, and New Mexico increased during 2010, so the rates given are averaged over the

year.
2 The California table includes the 1% uniform local sales tax rate in addition to the 7.2500% state sales tax rate.
3 The Nevada table includes the 2.25% uniform local sales tax rate in addition to the 4.6000% state sales tax rate.
4 Residents of Salem County should deduct only half of the amount in the state table.
5 The 4.0% rate for Hawaii is actually an excise tax but is treated as a sales tax for purpose of this deduction.

997 1150 1252 1331 1397 1489

A-13

Which Optional Local Sales Tax Table Should I Use?
IF you live in
the state of...

AND you live in...

THEN use
Local Table...

Alaska

Any locality

C

Arizona

Mesa or Tucson

A
B

Arkansas

Chandler, Gilbert, Glendale, Peoria, Phoenix, Scottsdale, Tempe, Yuma, or any other locality
Any locality

California

Los Angeles County

Colorado

Adams County, Arapahoe County, Boulder County, Centennial, Colorado Springs, Denver City/Denver
County, El Paso County, Greeley, Jefferson County, Larimer County, Pueblo County, or any other locality
Arvada, Aurora, City of Boulder, Fort Collins, Lakewood, Longmont, City of Pueblo, Thornton, or
Westminster

A

B

Louisiana

Any locality
Any locality
East Baton Rouge Parish

Missouri
New York

Any other locality
Any locality
New York City

Georgia
Illinois

C
A

B

A
B
C
B
A

One of the following counties: Albany, Allegany, Cattaraugus, Cayuga, Chemung, Clinton, Cortland,
Dutchess, Erie, Essex, Franklin, Fulton, Genesee, Herkimer, Jefferson, Lewis, Livingston, Monroe,
Montgomery, Nassau, Niagara, Oneida, Onondaga, Ontario, Orange, Orleans, Oswego, Otsego, Putnam,
Rensselaer, Rockland, St. Lawrence, Saratoga, Schenectady, Schoharie, Seneca, Steuben, Suffolk,
Sullivan, Tompkins, Ulster, Warren, Washington, Westchester, Wyoming, or Yates

B

Or the City of Oneida
Any other locality

D

North Carolina

Any locality

B

South Carolina

Cherokee County, Chesterfield County, Darlington County, Dillon County, Horry County, Jasper County,
Lee County, Lexington County, or Myrtle Beach

B

Any
Any
Any
Any

C

Tennessee
Utah
Virginia

other locality
locality
locality
locality

B
B
B

2010 Optional Local Sales Tax Tables for Certain Local Jurisdictions
(Based on a local sales tax rate of 1 percent)*
Income
At
least

But
less
than

Local Table A

Local Table B

Local Table C

Exemptions

Exemptions

Exemptions

3

4

5

Over
5

1

2

3

4

5

Over
5

1

2

3

4

2

50 55 59 62 66 50 60 66 72 76 83 61 75 84 91 97
76 83 89 93 100 76 91 101 109 115 125 93 112 125 136 145
89 97 103 109 116 89 106 118 127 135 146 108 130 146 158 168
99 109 116 122 130 100 119 132 142 151 163 121 146 163 177 188

$20,000
30,000
40,000
50,000

43
65
76
86

50,000
60,000
70,000
80,000
90,000

60,000
70,000
80,000
90,000
100,000

94
102
109
116
122

109
118
126
133
140

119
128
137
145
153

127
137
146
154
163

133
143
153
162
171

142
153
163
173
182

110
119
127
135
142

130
141
151
160
168

145
156
167
177
186

156
168
180
190
200

165
178
190
202
212

179
193
206
218
229

132
143
152
161
170

159
172
183
194
204

178
192
205
216
227

193
208
222
234
246

100,000
120,000
140,000
160,000
180,000

120,000
140,000
160,000
180,000
200,000

130
141
151
161
169

150
162
173
184
194

163
176
188
200
211

173
187
200
212
223

182
197
210
223
234

194
209
223
237
249

151
164
175
187
197

179
194
207
220
232

198
215
229
244
257

213
231
247
262
276

226
245
261
277
292

244
264
281
299
314

181
195
208
221
233

217
234
250
265
278

242
261
278
295
310

262
283
301
319
335

200,000 or more

Exemptions

1

$0
20,000
30,000
40,000

Local Table D

5

Over
5

1

2

3

4

5

Over
5

106
158
183
204

40 47
65 75
77 89
88 101

51 54 57 61
81 86 91 97
96 103 108 115
110 116 122 130

205
221
236
249
262

223
240
256
270
284

97
106
114
121
128

112
121
131
139
147

121
132
142
151
160

129
140
151
161
170

135
147
158
168
178

144
156
168
179
189

278
300
320
339
356

302
326
346
367
385

138
151
162
173
183

158
173
186
198
210

172
188
201
215
228

182
199
214
228
241

191
208
224
239
253

203
222
238
254
268

213 242 263 278 291 309 246 290 319 343 362 390 289 344 383 413 439 475 234 267 289 306 321 340

*If your local rate is more than 1 percent, the local portion of your deduction for sales tax will be increased.
See the instructions for line 3 of the State and Local General Sales Tax Deduction Worksheet.

A-14
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