U.S. Individual Income Tax Return

Department of the Treasury
Internal Revenue Service

2011 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 2011, 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
Standard mileage rates. The rate for use of

your vehicle to get medical care from January 1, 2011 through June 30, 2011 is 19
cents a mile and from July 1, 2011 through
December 31, 2011 is 23.5 cents a mile.
The 2011 rate for use of your vehicle to do
volunteer work for certain charitable organizations remains at 14 cents a mile.
Future developments. For the latest infor-

mation about Schedule A (Form 1040) and
its instructions, including any developments after these instructions were released, go to www.irs.gov/form1040.

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
2011, 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 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 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) 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 2011, 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.

• 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.

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Nov 29, 2011

Cat. No. 53061X

• 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 19 cents

a mile (23.5 cents a mile after June 30,
2011). Add parking and tolls to the amount
you claim under either method.
• Cost of breast pumps and supplies that
assist lactation.
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 insurance contracts (as defined in Pub. 502) depends on
the age, at the end of 2011, of the person for
whom the premiums were paid. See the
chart below for details.
IF the person
was, at the end
of 2011, age . . .

THEN the most
you can deduct
is . . .

40 or under

$ 340

41–50

$ 640

51–60

$ 1,270

61–70

$ 3,390

71 or older

$ 4,240

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
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.

TIP

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.

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 2011, 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
and any additional credit reported
in the box to the left of box 8 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.
• Yourself and your spouse.
• All dependents you claim on your return.
• 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 $3,700 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 2011 return.
Example. You provided over half of
your mother’s support but cannot claim her
as a dependent because she received wages
of $3,700 in 2011. You can include on line
1 any medical and dental expenses you paid
in 2011 for your mother.

(for example, a nondependent child under
age 27). You cannot deduct any premiums
attributable to this individual, unless they
are such 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 did not 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 com-

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 2011 for medical or dental expenses you paid in 2011, reduce your
2011 expenses by this amount. If you received a reimbursement in 2011 for prior
year medical or dental expenses, do not
reduce your 2011 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.
• 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

Insurance premiums for certain
nondependents. You may have a medical

or dental insurance policy that also covers
an individual who is not your dependent

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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 elect to deduct state and local income
taxes, you must 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 2011. 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
2011 for a prior year, such as taxes paid
with your 2010 state or local income tax
return. Do not include penalties or interest.
• State and local estimated tax payments made during 2011, including any
part of a prior year refund that you chose to
have credited to your 2011 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 2011, or
• Refund of, or credit for, prior year
state and local income taxes you actually
received in 2011. 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.

Actual Expenses
Generally, you can deduct the actual state
and local general sales taxes (including
compensating use taxes) you paid in 2011
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 2011 for amounts paid in
2011, reduce your actual 2011 state and
local general sales taxes by this amount. If
you received a refund of state or local general sales taxes in 2011 for prior year
purchases, do not reduce your 2011 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 2011 Optional State and Certain
Local Sales Tax Table and the 2011 Optional Local Sales Tax Tables for Certain
Local Jurisdictions 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 on the IRS website.
To use the 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 the State and
Local General Sales Tax
Deduction Worksheet
Line 1. If you lived in the same state for all
of 2011, enter the applicable amount, based
on your 2011 income and exemptions, from
the 2011 Optional State and Certain Local
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 2011 income. If married filing separately, do not include your spouse’s income. Your 2011 income is the amount
shown on your Form 1040, line 38, 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.

A-3

• Nontaxable part of IRA, pension, or
annuity distributions. Do not include rollovers.
• Public assistance 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 2011, 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 2011 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 2011 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, 2011 (243
days), and in State B from September 1
through December 31, 2011 (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 2011 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 2011, enter the applicable amount, based on your 2011 income and exemptions, from the 2011
Optional Local Sales Tax Tables for Certain Local Jurisdictions for your locality.
Read down the “At least – But less than”
columns for your locality and find the line
that includes your 2011 income. See the
instructions for line 1 of the worksheet to
figure your 2011 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 2011, 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 2011 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, 2011 (243
days), and in Locality 2 from September 1
through December 31, 2011 (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.

State and Local General Sales Tax Deduction Worksheet—Line 5b
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.

Before you begin: See the instructions for line 1 of the worksheet if you:
u
u

Lived in more than one state during 2011, or
Had any nontaxable income in 2011.

1. Enter your state general sales taxes from the 2011 Optional State and Certain Local Sales Tax Table

1. $

Next. If, for all of 2011, 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, North Carolina, South Carolina, Tennessee, Utah, or Virginia
in 2011?
No. Enter -0Yes. Enter your base local general sales taxes from the 2011
Optional Local Sales Tax Tables for Certain Local Jurisdictions

}

...........

2. $

3. Did your locality impose a local general sales tax in 2011? 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 2011, see the instructions for line 3 of the worksheet . . . . . . . . . . . . 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 2011, 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 5. Be sure to check box b on that line . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. $

A-4

Locality 1:
Locality 2:
Total

$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 7.7459%. Otherwise, check the “Yes” box and include on
line 3 only the part of the combined rate
that is more than 7.7459%.
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 2011? If you checked the
“Yes” box and your local general sales tax
rate changed during 2011, 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 2011 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, 2011 (273 days).
The rate increased to 1.75% for the period
from October 1 through December 31,
2011 (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 2011?
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 2011 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 2011 Optional Local Sales Tax
Tables for Certain Local Jurisdictions 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 2011 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, 2011 (243
days), and in Locality 2 from September 1
through December 31, 2011 (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 =
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 2011, 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 2011. 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 2011, see Refund of general
sales taxes, earlier.

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Line 6
Real Estate Taxes
If you are a homeowner who
received assistance under a
TIP
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 6.
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 2011.
If you sold your home in 2011, 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 2011 of real estate taxes
you paid in 2011, reduce your deduction by
the amount of the refund or rebate. If you
received a refund or rebate in 2011 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
Personal Property Taxes
Enter 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.

Line 8
Other Taxes
If you had any deductible tax not listed on
line 5, 6, or 7, list the type and amount of
tax. Enter only one total on line 8. Include
on this line income tax you paid to a foreign
country or U.S. possession.

TIP
tails.

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
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 2011
that applies to any period after 2011, you
can deduct only amounts that apply for
2011.

Lines 10 and 11
Home Mortgage Interest
If you are a homeowner who
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 10 or 11.

TIP

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 ac-

commodations including sleeping space,
toilet, and cooking facilities.
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 2011. 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
2011. 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).
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 local governmental units or agencies), sub-

A-6

tract 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.

Line 11
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
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.
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
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 sec-

ond home. Box 4 of Form 1098 may show
the amount of premiums you paid in 2011.
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 premiums on line 13. See Prepaid mortgage
insurance premiums below if you paid any
premiums allocable to any period after
2011.
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 2011 if
the mortgage insurance contract was issued
in 2011. 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
2011, you must allocate them over the
shorter of:
• The stated term of the mortgage, or
• 84 months, beginning with the month
the insurance was obtained.
The premiums are treated as paid in the
year to which they are allocated. If the

mortgage is satisfied before its term, no
deduction is allowed for the unamortized
balance. See Pub. 936 for details.
The allocation rules, explained earlier,
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
Mortgage Insurance Premiums Deduction
Worksheet 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.
Exception. You do not have to file Form

4952 if all three of the following apply.

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

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

u

2. You have no other deductible investment expenses.
3. You have no disallowed investment
interest expense from 2010.

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 2011 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.

Keep for Your Records

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

1. Enter the total premiums you paid in 2011 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.

.

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 under Gifts to
Charity, earlier.
• 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.

Contributions 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 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 for
line 28 for details.
• Cost of tuition. But you may be able to
deduct this expense on line 21; 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).

A-8

• 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
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.

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.
• 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.

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 Pub. 547 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.

have to be required to be considered necessary.
But you must fill in and attach Form
2106 if either (1) or (2), next, applies.
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.

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.
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.

TIP

Job Expenses and
Certain Miscellaneous
Deductions
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

A-9

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.

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 32 and 38b, 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 (gambling losses include, but are not limited to, the cost of
non-winning bingo, lottery, and raffle tickets), but only to the extent of gambling
winnings reported on Form 1040, line 21.
• Casualty and theft losses of
income-producing property from Form

A-10

4684, lines 32 and 38b, 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.

Total Itemized
Deductions
Line 30
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 30.

2011 Optional State and Certain Local Sales Tax Tables
Income
At
least

But
less
than

Exemptions
1

2

3

4

5

Over
5

Exemptions
1

2

3

4

4.0000% Arizona

Alabama

5

Over
5

226
333
385
428

267
392
452
503

295
432
499
554

317
464
535
593

335
490
564
626

361
527
607
673

260
429
516
591

288
473
569
652

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

466
500
532
562
589

547
587
624
658
689

602
646
686
723
757

645
691
734
774
811

681
730
775
816
855

731
783
832
876
918

659
721
779
834
885

726 770 803 830 867
795 843 879 908 948
859 911 950 982 1025
919 974 1016 1050 1096
976 1035 1079 1115 1164

625
673
715
756
793

731 803 859 906
786 863 924 974
834 916 979 1032
882 967 1034 1090
924 1013 1083 1141

972
1044
1107
1169
1223

953
1047
1129
1211
1285

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

200,000 or more

Income

1

2

3

6.6000% 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

Exemptions

305
502
604
691

319
524
630
721

329
541
651
745

344
566
680
778

290
464
553
628

326
521
619
704

348
557
663
753

4

5

Over
5

Exemptions
1

2

3
1, 2

6.0000% California
366
584
695
790

380
607
722
820

399
637
758
862

289
479
577
662

316
522
629
722

333
550
663
761

4

5

Over
5

Exemptions
1

2

3

4

7.7459% Colorado
346
571
688
790

356
588
709
813

5

Over
5

2.9000%

370
612
737
845

117
182
215
243

129
201
237
268

137
213
252
284

143
223
262
296

148
230
271
306

155
240
283
320

738 806 849 881 907 942
809 882 929 964 993 1032
875 955 1005 1043 1074 1116
937 1022 1076 1117 1150 1195
996 1086 1144 1187 1222 1269

268
291
312
332
350

295
320
343
365
385

313
339
364
386
408

326
353
379
403
425

337
365
391
416
439

352
381
409
434
458

1368
1504
1622
1741
1848

374
407
436
465
490

412
448
479
510
539

436
474
507
540
570

454
494
528
562
593

469
510
545
580
612

489
532
569
605
638

971 1129 1237 1321 1390 1489 1656 1824 1933 2014 2081 2172 1656 1855 1984 2081 2160 2270 1875 2044 2151 2232 2297 2386

617

677

715

744

768

800

1

Connecticut

1051
1154
1245
1335
1416

1114
1223
1319
1415
1501

1162
1276
1375
1475
1565

6.1764% District of Columbia

1200
1318
1421
1524
1617

1253
1376
1484
1591
1688

696 779 834 875 908 954
757 848 907 952 988 1038
815 913 976 1025 1064 1118
868 973 1041 1092 1133 1191
919 1029 1101 1155 1199 1260
985
1076
1155
1234
1305

1104
1206
1294
1382
1462

1181
1289
1384
1479
1563

6.0000% Florida

1239
1353
1452
1551
1640

1286
1405
1508
1610
1703

1351
1476
1584
1692
1789

1073
1180
1274
1367
1452

1170
1287
1389
1490
1582

1233
1355
1462
1569
1666

1279
1406
1517
1628
1729

1317
1447
1562
1676
1779

5

4.0000% Hawaii

6.0000% Georgia

4.0000%

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

250
411
495
566

271
446
537
615

285
469
563
645

314
516
621
711

191
315
379
434

204
337
406
466

213
352
423
485

220
362
436
500

225
371
446
512

232
383
460
528

253
416
500
572

277
455
547
626

292
480
577
660

325
534
642
735

160
252
298
338

177
279
330
373

189
296
350
396

197
309
366
414

204
320
378
428

214
335
396
447

253
393
462
521

291
451
531
598

317
490
576
650

336
520
611
689

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

631
690
746
798
848

685
749
810
867
920

719 745 765 793
787 815 837 867
851 881 905 938
910 942 968 1003
966 1001 1028 1065

484
530
573
614
652

519
568
615
658
699

541
592
641
685
728

557
610
660
706
750

571
624
675
723
768

588
644
696
745
792

637
697
754
806
856

697
762
824
881
936

735 764 787 819
804 835 861 895
869 903 930 967
929 966 995 1035
987 1025 1056 1098

373
405
435
463
489

412
447
480
511
539

437
475
509
542
572

456
495
532
565
597

472
512
550
584
617

493
535
575
611
645

573
620
664
705
743

658
712
763
809
853

714
773
828
878
926

758 793 842
820 858 911
878 919 976
931 975 1035
982 1028 1091

913
1002
1081
1159
1229

991
1088
1174
1259
1335

1183
1298
1399
1500
1591

523
570
611
652
688

577
629
674
718
758

612
667
714
761
804

639
696
745
794
838

660
719
770
821
866

690 793 911 988 1048
751 862 989 1073 1138
804 921 1057 1147 1215
857 979 1124 1219 1292
904 1032 1184 1284 1361

1583 1720 1806 1870 1922 1992 1222 1310 1365 1406 1439 1483 1597 1745 1840 1911 1968 2047

869

956 1013 1056 1090 1138 1290 1479 1604 1700 1779 1888

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

1041
1143
1232
1322
1402

Idaho

295
485
583
668

1078
1183
1276
1369
1452

303
498
599
686

1107
1216
1311
1406
1492

1147
1260
1359
1457
1546

702 753 784 808 827 853 921 1007
772 827 862 888 909 937 1012 1106
832 892 930 958 980 1011 1091 1192
893 957 997 1027 1051 1084 1169 1278
948 1016 1059 1090 1116 1151 1241 1356

6.0000% Illinois

6.2500% Indiana

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

339
505
586
654

441
654
757
843

473
700
810
902

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

714 836 919
768 898 987
818 957 1051
864 1010 1109
907 1060 1163

984
1056
1124
1186
1244

1037
1114
1185
1250
1311

1113
1195
1271
1340
1406

1320
1422
1511
1598
1676

1391
1499
1591
1683
1764

1491 801 893 953 999
1606 869 968 1033 1083
1705 928 1033 1102 1155
1803 985 1097 1170 1226
1890 1037 1154 1231 1290

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

964
1040
1106
1172
1230

400
594
688
767

1125
1213
1290
1365
1432

1235
1331
1414
1496
1569

500 538
739 794
855 918
952 1022

1062
1166
1257
1348
1430

303
498
599
686

1104
1212
1306
1400
1485

313
514
617
706

1137
1248
1345
1442
1530

7.0000% Iowa

6.0000% Kansas

352
544
640
721

1097
1190
1272
1352
1425

374
578
680
766

1164
1264
1350
1436
1513

6.3000%

262
403
472
531

294
450
527
592

314
481
563
633

330
505
591
664

343
525
614
689

361
552
646
725

299
462
544
613

332
514
604
680

401
619
728
819

259
427
514
589

288
474
571
654

369
560
653
732

435
659
768
861

583
629
673
714
752

650
702
751
796
838

694
750
802
850
894

728
786
841
891
938

756 795
816 858
873 917
925 971
973 1022

674
729
781
829
874

748 796 832 861 901
810 861 900 931 974
867 922 964 997 1043
920 978 1022 1058 1107
970 1031 1078 1115 1166

657
719
777
832
884

730 777 812 840 880 801
799 850 889 920 963 864
864 919 961 995 1041 922
924 984 1029 1065 1115 976
982 1045 1093 1131 1184 1027

942
1015
1083
1146
1205

1037
1117
1192
1261
1326

1111
1197
1277
1351
1420

1172
1263
1348
1425
1498

1259
1356
1447
1530
1608

1282
1386
1477
1566
1645

1410
1525
1624
1721
1809

1510
1633
1738
1843
1936

1593
1722
1834
1943
2042

1710
1848
1967
2085
2190

1037
1123
1198
1272
1338

1089
1180
1258
1336
1405

933
1013
1083
1152
1213

1035
1124
1201
1277
1345

353
547
643
724

1101
1195
1277
1358
1430

370
571
672
756

1150
1248
1334
1418
1494

383
592
695
783

1190
1292
1380
1467
1545

1245
1351
1443
1534
1616

952
1046
1128
1210
1284

1058
1162
1254
1345
1428

306
505
608
696

1126
1237
1335
1432
1520

320
528
635
728

1177
1294
1395
1497
1589

331
546
657
754

1219
1339
1445
1550
1645

346
571
688
789

1276
1402
1512
1623
1723

1092
1182
1259
1335
1403

480 515 544 585
726 778 822 883
846 907 957 1028
948 1015 1072 1151

1514 1758 1924 2053 2161 2312 1291 1435 1530 1602 1662 1744 1516 1681 1786 1865 1929 2017 1655 1841 1960 2050 2122 2222 1736 2033 2234 2390 2520 2702

Kentucky

6.0000% Louisiana

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

243
388
461
524

269
428
508
577

286
454
539
612

298
474
562
638

308
489
581
659

322
511
607
688

169
278
334
383

184
303
364
417

194
319
383
439

201
331
398
456

207
340
409
469

215
353
425
487

160
261
314
359

173
282
338
387

181
295
354
404

187
305
365
418

192
313
375
428

198
323
387
443

233
379
453
518

257
418
501
572

273
444
532
607

285
464
556
634

295
480
575
656

309
502
601
687

207
325
384
435

223
350
413
467

233
365
432
488

241
377
446
504

247
387
457
516

256
400
472
533

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

580
630
678
723
765

639
695
747
796
842

677
736
792
843
892

706
767
825
879
929

729 761
793 827
852 890
908 947
960 1002

427
467
505
541
574

465
509
550
589
625

490
536
579
620
658

508
555
601
643
682

522
571
618
661
702

542
593
642
686
729

399
436
471
504
534

430
470
508
543
576

450
491
531
567
602

465
507
548
586
621

476
520
562
600
637

492
538
581
621
658

575
628
678
724
768

636
694
749
800
848

675
737
795
850
901

705
770
831
887
941

730 763
796 833
859 899
918 960
973 1018

480
521
559
595
628

515
559
600
638
674

538
584
627
666
703

555
602
646
687
725

569
617
662
704
743

588
637
684
727
767

120,000 820 902
140,000 895 985
160,000 961 1057
180,000 1026 1129
200,000 1085 1193

956
1043
1119
1195
1263

996
1087
1166
1245
1315

618
679
732
785
833

673
740
798
855
908

709
778
839
900
955

735 756 785
807 830 862
870 895 930
933 960 997
990 1019 1058

575
631
680
728
772

619
679
732
784
831

647
710
765
819
868

668
733
789
845
896

685
751
809
867
919

708 825 912
776 904 999
836 973 1075
895 1042 1151
949 1104 1220

968
1061
1142
1223
1295

1011
1108
1193
1277
1353

672
732
784
836
883

721
785
841
896
946

752 776 794 820
819 844 865 893
877 904 926 956
934 963 986 1018
986 1016 1041 1074

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

200,000 or more

Income

1028
1122
1204
1285
1358

1073
1171
1256
1341
1417

1377 1512 1600 1666 1720 1793 1074 1169 1230 1275 1312 1362

Michigan

6.0000% Minnesota

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

232
368
436
494

256
405
479
543

272
429
508
575

283
447
529
599

293
461
546
618

306
481
570
645

245
409
494
568

265
443
535
616

278
464
561
646

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

546
593
638
679
718

600
652
701
746
788

635
690
741
789
834

662
718
772
821
868

683
742
797
848
896

712
773
831
884
934

635
696
755
809
861

688
755
818
877
934

722 747 768 795 940
792 820 842 873 1015
859 889 913 946 1086
921 953 979 1015 1150
980 1014 1042 1080 1211

120,000 769 844 892
140,000 839 920 973
160,000 899 987 1043
180,000 960 1053 1112
200,000 1014 1112 1175

929
1013
1085
1157
1222

959
1045
1120
1194
1261

999
1089
1167
1244
1314

929
1023
1105
1188
1263

1008
1110
1200
1290
1371

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

200,000 or more

1058
1165
1260
1354
1439

1095
1206
1304
1402
1491

295
493
597
686

1125
1239
1340
1441
1532

305
511
618
711

1166
1285
1389
1493
1588

1094
1199
1291
1382
1464

992 1067 1114 1150 1178 1217 1413 1561 1658 1731 1791 1874 1113 1191 1241 1279 1309 1350

6.8750% Mississippi
287
480
581
668

1046
1146
1234
1321
1400

424
651
762
856

1291
1399
1493
1585
1668

7.0000% Missouri

493 539 575 604 645
755 825 879 924 986
884 966 1029 1081 1154
993 1085 1156 1214 1295

4.2250% Nebraska

206
323
382
432

222
348
411
465

234
367
433
490

244
382
451
510

258
404
477
539

239
391
469
536

264
431
517
592

279
457
549
627

291
477
572
654

563
610
655
696
735

594
644
691
735
776

728 752 785
795 822 858
859 888 926
919 949 990
975 1007 1051

1090
1177
1258
1333
1404

1190
1285
1374
1455
1532

1267
1368
1463
1549
1631

1331
1437
1536
1627
1713

1420
1533
1639
1736
1827

423
459
493
524
554

477
518
556
591
624

513
556
597
635
671

540
586
629
669
706

597
652
704
753
799

659
720
778
831
882

698
763
824
881
935

1496
1621
1729
1836
1931

1632
1768
1886
2003
2107

1738
1882
2008
2131
2242

1825
1977
2108
2238
2354

1946
2108
2248
2386
2510

593
646
692
738
780

668
728
779
831
877

717
781
837
892
941

755 787 830 859
823 856 903 943
881 917 967 1016
939 977 1030 1088
991 1031 1087 1154

949
1041
1121
1202
1274

1006
1104
1189
1274
1351

1283 1405 1484 1543 1591 1658 1639 1780 1870 1936 1990 2063 2074 2399 2616 2783 2922 3114

5.5000%

181
286
338
383

1049
1151
1240
1328
1409

301
492
591
676

1084
1189
1281
1372
1455

314
514
616
705

1131
1241
1337
1432
1519

984 1105 1186 1247 1297 1367 1481 1636 1735 1809 1869 1950
(Continued)

A-11

2011 Optional State and Certain Local Sales Tax Tables (Continued)
Income
At
least

But
less
than

Exemptions
1

2

3

4

5

Over
5

Exemptions
1

2

3

4
4

Nevada3

6.8500% New Jersey

5

Over
5

Exemptions
1

2

3

4

7.0000% New Mexico

5

Over
5

Exemptions
1

2

3

4

5

Over
5

Exemptions
1

2

3

4

5

1

5.1250% New York

4.0000% North Carolina

Over
5

5.2459%

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

266
420
498
564

293
462
546
619

311
488
578
654

324
509
601
681

349
547
647
732

263
436
525
603

282
467
563
646

320
530
639
733

235
391
472
542

252
419
506
581

262
436
527
605

270
449
542
623

276
459
554
637

284
473
571
656

155
255
307
352

167
275
330
378

174
287
345
396

180
296
356
408

185
304
365
419

191
314
378
433

254
397
468
528

289
452
533
602

313
488
576
650

331
516
608
687

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

623
676
727
773
817

683
742
797
847
895

722
784
841
895
946

751 775 807
815 841 876
875 903 940
931 960 1000
983 1014 1056

673
737
797
853
907

721 752 775 793 818
790 823 848 868 896
855 891 918 940 969
915 954 983 1006 1038
972 1014 1045 1069 1103

605
663
718
769
818

649
711
770
825
877

676
741
802
859
914

696
762
826
885
940

711
780
844
905
962

733
803
870
932
991

392
429
464
496
527

422
462
499
534
567

441
482
522
558
593

455
498
538
576
612

467
510
552
590
627

482
528
570
610
648

582
631
677
719
759

663
718
770
818
863

716
776
832
883
932

756 790 835
820 855 905
879 917 970
933 974 1031
985 1028 1087

1189 882 946 985
1307 971 1041 1084
1411 1048 1124 1171
1515 1126 1207 1258
1608 1196 1283 1336

1014
1116
1206
1295
1376

1038
1142
1233
1325
1407

1069
1176
1270
1365
1450

568
623
672
721
765

611
671
723
776
823

638
701
756
811
860

659
724
780
837
888

675
742
800
858
910

698 811 923
767 882 1003
827 944 1073
887 1005 1143
941 1060 1205

996
1083
1159
1233
1301

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

120,000 875 958 1012
140,000 954 1044 1102
160,000 1022 1119 1181
180,000 1091 1193 1259
200,000 1152 1260 1330

200,000 or more

Income

1052
1146
1228
1309
1382

334
525
621
702

1085
1182
1266
1349
1424

1130
1230
1318
1405
1483

978
1075
1160
1245
1322

1048
1152
1244
1335
1418

294
487
587
674

1093
1202
1297
1392
1478

303
502
605
694

1126
1238
1336
1434
1523

310
514
619
711

1153
1267
1368
1468
1559

1455 1590 1677 1742 1795 1868 1707 1831 1909 1967 2014 2078 1548 1661 1730 1782 1822 1878

North Dakota 5.0000% Ohio

5.5000% Oklahoma

1052
1144
1224
1303
1373

345
539
635
717

1098
1194
1277
1359
1433

366
570
672
759

1162
1263
1351
1438
1516

986 1061 1108 1144 1172 1212 1330 1511 1631 1722 1796 1900

4.5000% Pennsylvania

6.0000% Rhode Island

7.0000%

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

194
303
358
404

218
339
400
452

233
363
428
483

245
382
450
507

255
397
467
527

268
417
492
555

234
382
459
524

255
417
500
572

269
439
527
602

279
456
547
625

287
469
563
644

299
488
585
669

247
382
448
505

288
444
521
587

315
486
571
642

337
519
609
685

379
584
686
771

214
348
417
476

230
374
448
512

240
391
468
535

248
403
483
552

254
413
495
566

262
427
511
584

260
404
475
535

283
438
515
580

297
460
541
609

308
476
560
631

316
489
575
648

328
507
596
672

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

445
482
517
550
580

498
539
578
614
648

532
576
618
656
692

559
605
649
689
727

580
629
674
715
755

611
661
709
752
794

584
638
689
736
781

637
695
751
803
852

670
732
791
845
897

696
760
821
877
930

716
782
845
903
958

744
813
877
938
995

555
601
643
682
719

645
698
747
792
835

706
763
817
866
913

753 792 847
814 856 916
871 917 980
924 972 1039
974 1024 1095

530
578
624
667
707

569
622
671
717
761

595
649
701
749
794

614
670
723
773
819

629
687
741
792
840

649
709
765
818
867

589
637
682
724
763

638
691
740
785
828

670
725
776
824
869

694
751
804
853
899

713
771
826
876
924

739
799
856
908
957

620
674
721
768
810

692
752
805
857
903

740 776 806 848 840
804 844 876 921 922
860 902 937 985 993
915 960 997 1048 1064
965 1012 1051 1105 1128

916
1005
1083
1160
1230

965
1058
1140
1221
1294

1001
1098
1182
1267
1343

1030
1130
1217
1304
1382

1070
1174
1264
1354
1435

1168 761 818 854 881 903 932 815 883
1266 834 896 936 966 989 1022 885 959
1352 898 965 1008 1040 1065 1100 946 1025
1437 962 1034 1079 1113 1141 1178 1006 1090
1513 1019 1095 1144 1180 1209 1248 1060 1148

927
1006
1075
1144
1205

959
1042
1113
1183
1247

986
1070
1143
1216
1281

1021
1109
1185
1259
1327

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

768 891 974 1038
833 966 1057 1127
890 1032 1128 1203
946 1097 1199 1278
997 1155 1263 1346

1092
1185
1265
1344
1415

1016 1132 1209 1268 1316 1383 1448 1578 1661 1723 1773 1841 1245 1441 1574 1678 1764 1884 1306 1403 1465 1511 1548 1599 1325 1435 1505 1557 1599 1656

South Carolina

6.0000% South Dakota 4.0000% Tennessee

7.0000% Texas

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

249
406
486
556

273
445
534
610

288
471
564
645

300
489
587
670

322
525
630
720

238
368
432
486

278
429
504
567

304
470
552
621

325
501
589
663

342
528
619
697

389
604
711
802

446
692
814
918

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

618
675
728
778
826

678
741
800
855
907

717
783
845
903
958

746 769 800
814 840 874
879 907 944
939 969 1008
997 1027 1070

535
578
619
657
692

623
674
721
765
806

682
738
790
837
882

728
787
842
893
941

766 819 883
828 885 956
886 947 1025
940 1005 1088
990 1058 1147

1010
1094
1172
1244
1311

1095
1185
1269
1347
1420

1160
1255
1345
1427
1504

739 860 941
802 933 1021
857 997 1091
911 1060 1159
959 1116 1221

1004
1089
1163
1236
1302

1400
1521
1626
1730
1823

1516
1647
1760
1873
1973

1606
1744
1864
1982
2089

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

120,000 888 975 1030
140,000 973 1069 1130
160,000 1048 1151 1216
180,000 1123 1233 1303
200,000 1190 1307 1381
200,000 or more 1525 1675 1770

Income

354
546
641
721

Vermont

1072
1175
1265
1355
1436

309
505
605
691

1105
1212
1305
1397
1481

1151
1261
1358
1455
1542

1056
1146
1223
1300
1369

366
564
662
745

1129
1225
1308
1390
1463

1226
1332
1424
1516
1598

6.2500% Utah

4.7000%

485 514 538 572
751 796 833 885
883 936 980 1040
995 1055 1104 1172

269
439
526
602

299
488
585
668

360
588
705
805

246
387
457
518

280
440
521
589

303
476
562
636

320
503
594
672

1214
1313
1407
1492
1573

1289
1394
1493
1584
1670

669
731
789
844
895

744 791 827 856 896
812 864 904 935 979
877 933 976 1010 1057
937 997 1043 1079 1130
994 1058 1106 1145 1199

572
620
666
709
749

650
705
757
805
851

702
761
817
869
918

742 774 820
804 840 889
864 901 954
918 958 1014
969 1012 1071

1679
1824
1949
2073
2184

1782
1935
2067
2198
2316

963
1055
1137
1217
1291

1069
1173
1263
1353
1434

318
519
622
711

1138
1248
1344
1440
1526

332
542
650
743

1190
1305
1405
1506
1596

344
561
673
770

1232
1351
1455
1559
1652

1289 801 910 982 1037
1414 873 991 1069 1129
1523 935 1061 1145 1209
1631 997 1131 1220 1288
1730 1053 1194 1288 1360

335
525
621
702

1082
1178
1262
1344
1419

355
556
657
743

1145
1247
1335
1422
1501

1841 1899 1977 1197 1392 1522 1623 1706 1823 2002 2282 2468 2611 2729 2893 1655 1839 1958 2047 2119 2219 1327 1504 1621 1711 1785 1887

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

169
265
313
355

177
278
328
372

182
286
338
382

185
291
344
390

188
296
350
396

192
302
357
404

175
268
314
353

199
304
356
400

214
328
383
431

227
346
405
454

237
361
422
474

250
381
446
500

268
444
536
615

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

391
425
456
485
512

410
445
477
508
536

421
457
491
522
551

430
466
500
532
562

436
473
508
540
570

445
483
518
551
582

388
419
449
476
501

439
474
507
537
566

472
510
545
578
609

498
538
575
609
641

519
561
599
635
668

549
592
633
670
705

686 755 799 832 858 895
752 827 875 911 940 981
814 895 947 986 1018 1061
872 959 1014 1056 1090 1137
927 1019 1078 1123 1159 1208

547
596
638
680
718

573
624
668
712
752

589
641
687
732
772

601
654
700
746
787

610
664
711
758
800

622
678
726
773
816

535
580
620
659
694

603
654
698
742
781

649
703
750
797
838

683
740
790
839
883

712
771
823
873
919

751
814
868
922
970

903

945

972

991 1006 1026

866

973 1043 1098 1142 1204 1750 1923 2035 2119 2187 2280 1700 1942 2102 2224 2325 2464 1355 1494 1582 1648 1701 1774

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%

999
1099
1187
1274
1353

294
488
589
676

1099
1208
1304
1401
1487

311
517
623
715

1162
1278
1380
1482
1574

324
538
649
745

1210
1331
1437
1543
1639

335
555
670
769

1249
1374
1483
1593
1691

349
579
698
802

1303
1433
1547
1661
1764

304
484
575
652

348
554
657
746

377
599
712
807

399
635
753
855

417
663
787
893

443
703
835
947

222
361
433
495

244
398
477
545

259
422
505
577

269
439
526
601

278
453
543
620

290
473
566
647

721 825 893
784 897 971
843 964 1044
898 1027 1111
950 1086 1175

945
1027
1105
1176
1244

988
1074
1155
1230
1300

1048
1139
1224
1304
1378

550
601
648
693
735

606
662
714
763
809

642
701
756
808
857

668
730
788
842
893

690
753
813
869
922

719
786
848
906
961

1333
1454
1559
1664
1758

1393
1520
1630
1739
1838

1477 790 870 922 960
1611 866 954 1010 1053
1728 932 1027 1088 1133
1844 998 1100 1165 1214
1948 1058 1166 1235 1286

991
1087
1170
1253
1328

1034
1133
1220
1306
1385

1018
1110
1191
1271
1343

1163
1269
1361
1453
1535

1259
1374
1473
1572
1661

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.

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

166
274
330
378

181
299
360
412

191
314
378
434

198
326
393
450

204
336
404
463

211
349
420
481

1 The rates for California, Connecticut, and North Carolina increased during 2011, so the rates given are averaged

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

422
461
499
534
567

460
503
544
582
618

484
529
573
613
651

502
549
594
636
675

516
565
611
654
695

536
587
635
679
722

3 The Nevada table includes the 2.25% uniform local sales tax rate in addition to the 4.6000% state sales tax rate.

611
672
724
777
825

666
732
789
847
899

701
770
831
891
946

727 748 777
799 822 854
862 887 921
925 952 988
981 1010 1049

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

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

200,000 or more

over the year.

2 The California table includes the 1.25% uniform local sales tax rate in addition to the 6.4959% blended state sales

tax rate for a total of 7.7459%.

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.

1064 1159 1220 1265 1302 1352

A-12

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, Jefferson County, Larimer County, Pueblo County, or any other locality
Arvada, Aurora, City of Boulder, Fort Collins, Greeley, Lakewood, Longmont, City of Pueblo, or Westminster

A

Thornton

C

Any locality
Any locality

B

Georgia
Illinois
Louisiana

B
A

B

A
C

One of the following parishes: Ascension, Bossier, Caddo, Calcasieu, East Baton Rouge, Iberia, Jefferson,
Lafayette, Lafourche, Livingston, Orleans, Ouachita, Rapides, St. Bernard, St. Landry, St. Tammany,
Tangipahoa, or Terrebonne

Missouri
New York

Any other locality
Any locality
Chautauqua County, Chenango County, Columbia County, Delaware County, Greene County, Hamilton
County, Madison County, Tioga County, Wayne County, New York City, or Norwich City

B
B
A

One of the following counties: Albany, Allegany, Broome, 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, Schuyler, Seneca, Steuben,
Suffolk, Sullivan, Tompkins, Ulster, Warren, Washington, Westchester, Wyoming, or Yates
Or the City of Oneida

B

Any other locality

D

North Carolina

Any locality

South Carolina

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

A
A

Tennessee
Utah

Charleston County or any other locality
Any locality
Any locality

B
B
A

Virginia

Any locality

B

2011 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

2

Over
5

1

2

46 49 51 53 55 50 58 63 67 71 75 60 69 75 80 84 89
71 76 79 82 86 76 88 96 102 107 114 92 106 115 122 128 136
84 89 93 96 101 89 103 112 119 125 133 108 124 135 143 150 159
94 100 105 109 114 100 116 126 134 140 149 121 139 151 161 168 179

39
64
77
88

42
69
83
95

4

5

1

2

3

4

5

Over
5

Exemptions

1

3

Over
5

Local Table D

1

2

3

4

5

3

4

5

Over
5

$0
20,000
30,000
40,000

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

41
64
75
85

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

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

94
101
109
115
122

104
112
120
128
135

110
119
128
136
143

115
125
134
142
150

119
129
138
147
155

125
135
145
154
162

110
119
127
135
142

127
137
146
155
163

138
149
159
168
177

147
158
169
179
188

154
166
177
187
197

164
176
188
199
210

133
144
154
163
172

153
165
177
187
197

166
179
192
203
214

176
190
203
215
227

184
199
213
225
237

196
211
226
239
252

98
107
116
124
132

106
116
125
134
142

110
121
131
140
148

114
125
135
144
153

117
128
138
148
157

121
132
143
153
162

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

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

130
141
151
161
170

144
156
167
178
188

153
166
178
189
199

160
174
186
197
208

165
180
192
204
215

173
188
201
214
225

151
164
175
185
195

174
188
200
213
224

189
204
218
231
243

200
217
231
245
258

210
227
242
257
270

223
241
257
273
287

183
199
212
225
237

210
228
243
258
272

228
247
263
280
294

241
262
279
296
312

253
274
292
310
326

268
291
310
329
346

142
156
168
180
191

153
168
181
194
206

160
175
189
203
215

165
181
195
209
222

169
186
200
215
228

175
192
207
222
235

200,000 or more

44 45 46 48
72 74 76 79
86 89 91 95
99 102 105 108

213 235 249 260 269 282 242 278 301 319 334 355 295 338 366 387 405 430 247 265 277 286 293 303

*If your local rate is different from 1 percent, the local portion of your deduction for sales tax will be proportionally larger or smaller. See the
instructions for line 3 of the State and Local General Sales Tax Deduction Worksheet.

A-13
Printed on recycled paper