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pdfDepartment of the Treasury
Internal Revenue Service
2013 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
2013, 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.
CAUTION
Section references are to the Internal
Revenue Code unless otherwise noted.
Future Developments. For the latest
information about developments related
to Schedule A (Form 1040) and its instructions, such as legislation enacted after they were published, go to
www.irs.gov/schedulea.
What's New
Medical and dental expenses. Beginning January 1, 2013, you can deduct
only the part of your medical and dental
expenses that exceeds 10% of your adjusted gross income (7.5% if either you
or your spouse was born before January
2, 1949).
Limit on itemized deductions. Beginning January 1, 2013, itemized deductions for taxpayers with adjusted gross
incomes above $150,000 may be reduced. See the instructions for line 29.
Standard mileage rates. The standard
mileage rate allowed for operating expenses for a car when you use it for
medical reasons is 24 cents per mile.
The business standard mileage rate is
56.5 cents per mile. The 2013 rate for
use of your vehicle to do volunteer work
for certain charitable organizations remains at 14 cents per mile.
Ponzi-type investment schemes on
Form 4684. There is a new Section C
on Form 4684 for 2013. You must complete Section C if you are claiming a
theft loss deduction due to a Ponzi-type
investment scheme and are using Revenue Procedure 2009-20, as modified by
Revenue Procedure 2011-58. Section C
of Form 4684 replaces Appendix A in
Revenue Procedure 2009-20. You do not
need to complete Appendix A.
Medical and Dental
Expenses
You generally can deduct only the part
of your medical and dental expenses that
exceeds 10% of the amount on Form
1040, line 38. However, if either you or
your spouse was born before January 2,
1949, you can deduct the part of your
medical and dental expenses that exceeds 7.5% of the amount on Form
1040, line 38. See the instructions for
line 3.
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
CAUTION
or a medical savings account
in 2013, see Pub. 969 to figure your deduction.
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A-1
Dec 16, 2013
Cat. No. 53061X
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 2013, you were an
eligible trade adjustment assisCAUTION
tance (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.
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Prescription medicines or insulin.
Deceased taxpayer. Certain medical
expenses paid out of a deceased taxpayer's estate can be claimed on the deceased taxpayer's final return. See Pub.
502 for details.
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
2013, of the person for whom the premiums were paid. See the following chart
for details.
IF the person was,
at the end of 2013,
age . . .
THEN the most
you can deduct
is . . .
.
Acupuncturists, chiropractors, dentists, eye doctors, medical doctors, occupational therapists, osteopathic doctors,
physical therapists, podiatrists, psychiatrists, psychoanalysts (medical care only), and psychologists.
Medical examinations, X-ray and
laboratory services, 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 24 cents per mile. Add parking and tolls to the amount you claim
under either method.
Cost of breast pumps and supplies
that assist lactation.
40 or under
$ 360
41–50
$ 680
51–60
$ 1,360
61–70
$ 3,640
71 or older
$ 4,550
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 born before January 2, 1949, but not entitled to
social security benefits, you
can deduct premiums you voluntarily
paid for Medicare A coverage.
TIP
Nursing care for a healthy baby.
But you may be able to take a credit for
the amount you paid. See the instructions for Form 2441.
Illegal operations or drugs.
Imported drugs not approved by
the U.S. Food and Drug Administration
(FDA). This includes foreign-made versions of U.S.-approved drugs manufactured without FDA approval.
Nonprescription medicines, other
than insulin, (including nicotine gum
and certain nicotine patches).
A-2
Travel your doctor told you to take
for rest or a change.
Funeral, burial, or cremation costs.
Line 1
Medical and Dental
Expenses
Enter the total of your medical and dental expenses, after you reduce these expenses by any payments received from
insurance or other sources. See Reimbursements, later.
Do not forget to include insurance premiums you paid for
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.
TIP
If, during 2013, you were an
eligible trade adjustment assisCAUTION
tance (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 in
2013 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 $3,900 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 2013 return.
Example. You provided over half of
your mother's support but cannot claim
her as a dependent because she received
wages of $3,900 in 2013. You can include on line 1 any medical and dental
expenses you paid in 2013 for your
mother.
Insurance premiums for certain nondependents. You may have a medical
or dental insurance policy that also covers an individual who is not your dependent (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
company paid the provider directly for
part of your expenses, and you paid only
the amount that remained, include on
line 1 only the amount you paid. If you
received a reimbursement in 2013 for
medical or dental expenses you paid in
2013, reduce your 2013 expenses by this
amount. If you received a reimbursement in 2013 for prior year medical or
dental expenses, do not reduce your
2013 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.
Line 3
Multiply line 2 by 10%. But, if either
you or your spouse was born before January 2, 1949, multiply line 2 by 7.5%.
The 7.5% rate applies whether you file a
joint or separate return as long as one
spouse was born before January 2, 1949.
If you are claiming the 7.5%
threshold amount for medical
CAUTION
and dental expenses, make
sure you check the appropriate box(es)
on line 39a of Form 1040 for your situation. If your filing status is married filing separately or head of household,
and you were not born before January
2, 1949, attach a statement to your return indicating that you are taking the
7.5% threshold because your spouse
meets the requirements.
!
Taxes You Paid
Taxes You Cannot Deduct
Federal income and most excise
taxes.
Social security, Medicare, federal
unemployment (FUTA), and railroad retirement (RRTA) taxes.
Customs duties.
Federal estate and gift taxes. 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
You can elect to deduct state
and local general sales taxes
CAUTION
instead of state and local income taxes. You cannot deduct both.
!
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 next.
State and local income taxes withheld from your salary during 2013. Your
Form(s) W-2 will show these amounts.
Forms W-2G, 1099-G, 1099-R, and
A-3
1099-MISC may also show state and local income taxes withheld.
State and local income taxes paid
in 2013 for a prior year, such as taxes
paid with your 2012 state or local income tax return. Do not include penalties or interest.
State and local estimated tax payments made during 2013, including any
part of a prior year refund that you chose
to have credited to your 2013 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 2013, or
Refund of, or credit for, prior year
state and local income taxes you actually
received in 2013. 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 2013 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, motor-
cycles, 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.
!
CAUTION
You must keep your actual receipts showing general sales
taxes paid to use this method.
Refund of general sales taxes. If you
received a refund of state or local general sales taxes in 2013 for amounts paid
in 2013, reduce your actual 2013 state
and local general sales taxes by this
amount. If you received a refund of state
or local general sales taxes in 2013 for
prior year purchases, do not reduce your
2013 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 2013 Optional State and
Certain Local Sales Tax Table and the
2013 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 at www.irs.gov/
Individuals/Sales-Tax-DeductionCalculator.
If your filing status is married
filing separately, both you and
CAUTION
your spouse elect to deduct
sales taxes, and your spouse elects to
use the optional sales tax tables, you also must use the tables to figure your
state and local general sales tax deduction.
!
Instructions for the State and
Local General Sales Tax
Deduction Worksheet
Line 1. If you lived in the same state
for all of 2013, enter the applicable
amount, based on your 2013 income and
exemptions, from the 2013 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 2013
income. If married filing separately, do
not include your spouse's income. Your
2013 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.
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.
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 2013 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 2013, enter
the applicable amount, based on your
2013 income and exemptions, from the
2013 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 2013 income. See the instructions for line 1 of
the worksheet to figure your 2013 income. 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 2013, look up the table
amount for each state using the rules stated earlier. 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
2013 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 2013 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.
What if you lived in more than one
locality? If you lived in more than one
locality during 2013, look up the table
amount for each locality using the rules
stated earlier. If there is no table for
your locality, the table amount is considered to be zero. Multiply the table
amount for each locality you lived in by
a fraction. The numerator of the fraction
is the number of days you lived in the
locality during 2013 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 State A from
January 1 through August 31, 2013 (243
days), and in State B from September 1
through December 31, 2013 (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.
Example. You lived in Locality 1
from January 1 through August 31, 2013
(243 days), and in Locality 2 from September 1 through December 31, 2013
(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.
A-4
Note that this amount may not equal
your local sales tax deduction, which is
figured on line 6 of the worksheet.
Locality 1:
Locality 2:
$100 x 243/365 =
$150 x 122/365 =
Total
Line 3. If you lived in California, check
the “No” box if your combined state and
local general sales tax rate is 7.5000%.
Otherwise, check the “Yes” box and include on line 3 only the part of the
$ 67
50
= $117
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:
Lived in more than one state during 2013, or
Had any nontaxable income in 2013.
1. Enter your state general sales taxes from the 2013 Optional State and Certain Local Sales Tax Table . . . . . . . . . . . . . . . . . . . . 1.
$
Next. If, for all of 2013, you lived only in Connecticut, the District of Columbia, Indiana, Kentucky, Maine, Maryland,
Massachusetts, Michigan, New Jersey, or Rhode Island, skip lines 2 through 5, enter -0- on line 6, and go to line 7. Otherwise, go
to line 2.
2. Did you live in Alaska, Arizona, Arkansas, Colorado, Georgia, Illinois, Louisiana, Missouri, New York, North Carolina, South
Carolina, Tennessee, Utah, Virginia, or West Virginia in 2013?
No. Enter -0-
Yes. Enter your base local general sales taxes from the 2013 Optional Local
Sales Tax Tables for Certain Local Jurisdictions
.............
2.
$
3. Did your locality impose a local general sales tax in 2013? 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 2013, 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
. . . . . . . . . . . . . . . . . . . . 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.
$
Yes. Multiply line 1 by line 5. If you lived in more than one locality in the same state
during 2013, see the instructions for line 6 of the worksheet
A-5
combined rate that is more than
7.5000%.
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 2013? If you
checked the “Yes” box and your local
general sales tax rate changed during
2013, 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
2013 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, 2013 (273 days).
The rate increased to 1.75% for the period from October 1 through December
31, 2013 (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 2013?
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 2013 and
each locality did not have the same local
general sales tax rate.
To figure the amount to enter on
line 3 of the worksheet for each locality
in which you lived (except a locality for
which you used the 2013 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
2013 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, 2013
(243 days), and in Locality 2 from Sep-
tember 1 through December 31, 2013
(122 days). The local general sales tax
rate for Locality 1 is 1%. The rate for
Locality 2 is 1.75%. You would enter
“0.666” on line 3 for the Locality 1
worksheet and “0.585” for the Locality
2 worksheet, figured as follows.
Locality 1:
Locality 2:
1.00 x 243/365 = 0.666
1.75 x 122/365 = 0.585
Line 6. If you lived in more than one
locality in the same state during 2013,
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 2013. 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
A-6
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 2013, see Refund
of general sales taxes, earlier.
Line 6
Real Estate Taxes
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 6.
TIP
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 assessed uniformly at a like rate
on all real property throughout the community, and the proceeds are used for
general community or governmental
purposes. Pub. 530 explains the deductions homeowners can take.
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
2013.
If you sold your home in 2013, 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, later. Any real
estate taxes you paid at closing should
be shown on your settlement statement.
You must look at your real estate tax bill to decide if any
CAUTION
nondeductible itemized charges, such as those listed earlier, are included in the bill. If your taxing authority (or lender) does not furnish you a
copy of your real estate tax bill, ask for
it.
!
Refunds and rebates. If you received a
refund or rebate in 2013 of real estate
taxes you paid in 2013, reduce your deduction by the amount of the refund or
rebate. If you received a refund or rebate
in 2013 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.
You may want to take a credit
for the foreign tax instead of a
deduction. See the instructions
for Form 1040, line 47, for details.
TIP
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
2013 that applies to any period after
2013, you can deduct only amounts that
apply for 2013.
Lines 10 and 11
Home Mortgage Interest
If you are a homeowner who
TIP received assistance under a
State Housing Finance Agency
Hardest Hit Fund program or an Emergency Homeowners' Loan program, see
Pub. 530 for the amount you can deduct
on line 10 or 11.
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.
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) next applies. If you
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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 2013. 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 2013. The limit is $500,000 if
married filing separately.
If the total amount of all mortgages is more than the fair
CAUTION
market value of the home, additional limits apply. See Pub. 936.
!
Line 10
Enter on line 10 mortgage interest and
points reported to you on Form 1098. If
your Form 1098 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
the other person's Form 1098, 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 to your paper return explaining the difference and enter “See attached” to the right of line 10.
If you are claiming the mortgage interest credit (for holdCAUTION
ers of qualified mortgage credit certificates issued by state or local
governmental units or agencies), subtract the amount shown on Form 8396,
line 3, from the total deductible interest
you paid on your home mortgage. Enter
the result on line 10.
!
Line 11
If you paid home mortgage insurance interest and it was not reported to you on
Form 1098, report your deductible mortgage interest on line 11.
If you paid home mortgage insurance
interest to the person from whom you
bought the home, write that person's
name, identifying number, and address
on the dotted lines next to line 11. If the
recipient of your home mortgage interest
payment(s) 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 home mortgage interest paid was reported on the other person's Form 1098, attach a statement to
your paper return listing 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 second home. Box 4 of Form
1098 may show the amount of premiums
you paid in 2013. If you and at least one
other person (other than your spouse if
filing jointly) were liable for and paid
the premiums in connection with the
loan, and the premiums were reported
on the other person's Form 1098, report
your share of the premiums on line 13.
See Prepaid mortgage insurance premiums, later, if you paid any premiums allocable to any period after 2013.
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 2013 if the mortgage insurance contract was issued in 2013.
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 2013, 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
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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.
2. You have no other deductible investment expenses.
3. You have no disallowed investment interest expense from 2012.
Alaska Permanent Fund dividends, including those reporCAUTION
ted 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 de-
duct 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 2013
for Native Alaskan subsistence bowhead
whale hunting activities. See Pub. 526
for details.
To verify an organization's charitable
status, you can:
Check with the organization to
which you made the donation. The organization should be able to provide you
with verification of its charitable status.
Use our on-line search tool Exempt
Organizations Select Check to see if an
organization is eligible to receive
tax-deductible contributions (Publication
78 data). You can access Exempt Organizations Select Check on IRS.gov. Click
on “Tools” then on Exempt Organizations Select Check.
Call our Tax Exempt/Government
Entities Customer Account Services at
1-877-829-5500.
Examples of Qualified
Charitable Organizations
Churches, mosques, synagogues,
temples, 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 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.
Most nonprofit educational organizations, such as colleges, but only if
your contribution is not a substitute for
tuition or other enrollment fees.
Federal, state, and local governments if the gifts are solely for public
purposes.
Amounts You Can Deduct
Contributions can be in cash, property,
or out-of-pocket expenses you paid to do
volunteer work for the kinds of organizations described earlier. If you drove to
and from the volunteer work, you can
take the actual cost of gas and oil or 14
cents a mile. Add parking and tolls to
the amount you claim under either method. But 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
Mortgage Insurance Premiums Deduction Worksheet—Line 13
Before you begin:
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 2013 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.
Yes.
5.
................................
1.
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.
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.
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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.
6.
Multiply line 1 by line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.
7.
Mortgage insurance premiums deduction. Subtract line 6 from line 1. Enter the result here and on Schedule A,
line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
A-9
.
$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.
Amounts 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 more information on gambling losses.
Value of your time or services.
Value of blood given to a blood
bank.
The transfer of a future interest in
tangible personal property (generally,
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.
Cost of tuition. But you may be
able to deduct this as a job education expense on line 21; as a tuition and fees
deduction on Form 1040, line 34; or take
an education credit (see Form 8863).
Line 16
Gifts by Cash or Check
Enter on line 16 the total value of 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 on line 17 the total value of your
contributions of property other than by
cash or check. 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.
A-10
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 paper return. The organization may use Form 1098-C to provide the required information. If your total deduction is over $5,000 ($500 for
certain contributions of clothing and
household items (discussed next)), you
may also have to get appraisals of the
values of the donated property. See
Form 8283 and its instructions for details.
Contributions of clothing and household items. A deduction for these contributions will be allowed only if the
items are in good used condition or better. However, this rule 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
CAUTION
gave less than your entire interest in the property, or you made a
“qualified conservation contribution,”
your records should contain additional
information. See Pub. 526 for details.
Job Expenses and
Certain
Miscellaneous
Deductions
Line 18
You can deduct only the part of these
expenses that exceeds 2% of the amount
on Form 1040, line 38.
!
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)) is more than 10%
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 and
its instructions for details.
Fines and penalties.
Expenses of producing tax-exempt
income.
Line 21
Unreimbursed Employee
Expenses
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.
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.)
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.
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 ex-
A-11
pense 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.
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) earlier, does not
apply, you may be able to file Form
2106-EZ instead.
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 to your paper return showing
the type and amount of each expense.
Enter the total of all these expenses on
line 21.
!
CAUTION
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.
You may be able to take a
credit for your educational expenses instead of a deduction.
See Form 8863 for details.
TIP
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 to your paper return 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 bank-
rupt 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
4684, lines 32 and 38b, or Form 4797,
line 18a.
A-12
Loss from other activities from
Schedule K-1 (Form 1065-B), box 2.
Federal estate tax on income in respect of a decedent.
A deduction for amortizable bond
premium (for example, a deduction for
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 29
Use the Itemized Deductions Worksheet, later, to figure the amount to enter
on line 29 if the amount on Form 1040,
line 38, is over $300,000 if married filing jointly or qualifying widow(er);
$275,000 if head of household;
$250,000 if single; or $150,000 if married filing separately.
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.
Itemized Deductions Worksheet—Line 29
Keep for Your Records
1.
Enter the total of the amounts from Schedule A, lines 4, 9, 15, 19, 20, 27, and 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
2.
Enter the total of the amount from Schedule A, lines 4, 14, and 20, plus any gambling and casualty or theft losses included on
line 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
!
CAUTION
3.
Be sure your total gambling and casualty or theft losses are clearly identified on the dotted
lines next to line 28.
Is the amount on line 2 less than the amount on line 1?
No.
Your deduction is not limited. Enter the amount from line 1 above on Schedule A,
line 29. Do not complete the rest of this worksheet.
Yes.
Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
STOP
4.
Multiply line 3 by 80% (.80) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
5.
Enter the amount from Form 1040, line 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.
6.
Enter $300,000 if married filing jointly or qualifying widow(er); $275,000 if head of household;
$250,000 if single; or $150,000 if married filing separately . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.
7.
Is the amount on line 6 less than the amount on line 5?
No.
Your deduction is not limited. Enter the amount from line 1 above on Schedule A,
line 29. Do not complete the rest of this worksheet.
Yes.
STOP
Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
8.
Multiply line 7 by 3% (.03) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8.
9.
Enter the smaller of line 4 or line 8
10.
3.
.............................................................
9.
Total itemized deductions. Subtract line 9 from line 1. Enter the result here and on Schedule A, line 29 . . . . . . . . . . . . . . . 10.
A-13
2013 Optional State Sales Tax Tables
Income
At
least
$0
20,000
30,000
40,000
50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000
100,000
120,000
140,000
160,000
180,000
Exemptions
But
1
2
less
1
than Alabama
$20,000 217 256
30,000 329 387
40,000 384 451
50,000 431 506
120,000
140,000
160,000
180,000
200,000
5
(State Sales Tax Rate Shown Next to State Name)
Over
5
3
4
282
426
497
556
302
456
532
596
319
482
561
628
343
517
602
674
609
656
701
741
780
4.0000%
Exemptions
1
2
Arizona
2
3
4
253
447
552
644
5
Over
5
6.0137%
206
364
449
524
228
403
497
581
242
428
528
617
698 729 754 789
774 808 836 874
846 884 914 956
914 954 987 1032
979 1022 1058 1106
472
509
544
576
606
554
597
638
675
710
652
702
750
793
834
687
741
790
836
879
737
794
848
897
942
593
657
719
776
831
657
728
796
860
921
646
699
746
792
833
755 830 887
818 897 960
871 956 1022
924 1014 1084
972 1066 1139
935
1011
1077
1142
1200
1002
1084
1154
1223
1285
905
1007
1097
1188
1271
1002
1116
1216
1317
1410
1065
1186
1293
1400
1499
1113
1239
1350
1463
1566
261
462
570
666
1151
1282
1397
1514
1620
273
483
596
697
1204
1340
1461
1583
1694
Exemptions
1
2
Arkansas
273
461
559
644
2
3
4
324
547
664
766
339
572
695
801
5
Over
5
6.2521%
304
513
623
718
351
593
720
830
367
621
754
870
722 805 858 898 931 976
793 885 943 987 1023 1072
861 960 1024 1072 1111 1164
924 1031 1099 1151 1193 1250
985 1098 1171 1226 1271 1332
1064
1174
1271
1368
1456
1187
1310
1419
1527
1625
1266
1398
1513
1629
1734
1326
1464
1585
1706
1816
1374
1517
1643
1769
1883
1441
1590
1722
1854
1974
Exemptions
1
2
California
257
446
547
635
3
282
489
599
696
3
4
298
516
632
735
309
536
657
764
5
Over
5
7.5000%
319
553
677
787
331
575
705
819
716 785 828 861 887 923
791 866 915 951 980 1019
862 944 997 1036 1068 1111
928 1017 1074 1116 1151 1197
992 1087 1148 1193 1230 1280
1076
1194
1297
1401
1496
1180
1308
1422
1536
1640
1246
1381
1501
1622
1732
1295
1436
1561
1686
1800
1335
1480
1609
1738
1856
1389
1540
1674
1809
1931
200,000 or more 1034 1204 1319 1409 1483 1588 1697 1882 2001 2091 2164 2264 1900 2122 2264 2372 2459 2579 1978 2168 2290 2381 2454 2554
Income
$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000
50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000
100,000
120,000
140,000
160,000
180,000
120,000
140,000
160,000
180,000
200,000
Connecticut 4
254
432
527
609
279
475
579
670
295
503
613
709
306
523
637
738
6.3500%
316
539
658
761
329
562
685
793
684 753 796 829 855 891
754 829 877 913 942 981
819 902 954 993 1025 1068
881 969 1026 1068 1102 1148
940 1034 1094 1139 1176 1225
1017
1125
1220
1315
1402
1120
1239
1343
1449
1544
1185
1311
1422
1533
1634
1234
1365
1481
1597
1702
1273
1409
1528
1648
1757
1327
1468
1593
1718
1831
4
District of Columbia
162
285
351
410
174
307
379
443
182
322
397
464
188
333
411
480
463
513
561
606
649
501
556
608
656
703
526
583
637
688
737
544
603
659
712
763
5.9370%
193
342
422
493
200
353
437
510
558
619
677
732
784
Florida 1
230
396
484
562
252
435
532
617
578
641
701
758
812
632
697
759
817
872
694 734 764 788 821
766 810 843 869 906
834 882 918 947 987
898 949 988 1020 1063
958 1014 1055 1089 1135
706 765 803 831 854 884
786 852 894 925 951 985
857 929 975 1009 1037 1074
928 1007 1056 1094 1124 1165
993 1077 1131 1171 1203 1247
946
1047
1137
1227
1309
1039
1151
1250
1350
1440
267
459
562
652
1099
1218
1323
1428
1523
277
478
585
678
6.0000%
1144
1268
1377
1487
1586
286
493
603
700
1181
1308
1421
1534
1637
298
514
629
729
1231
1364
1481
1599
1707
200,000 or more 1840 2028 2147 2236 2309 2407 1327 1440 1513 1567 1610 1670 1726 1898 2009 2092 2160 2252
Income
$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000
50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000
100,000
120,000
140,000
160,000
180,000
120,000
140,000
160,000
180,000
200,000
Idaho 1
327
501
587
660
424
647
757
850
454
693
810
909
724 848 932
782 916 1006
837 979 1075
887 1037 1139
934 1092 1199
997
1076
1150
1218
1282
1051
1134
1212
1283
1351
1127
1216
1299
1375
1447
1366
1479
1578
1675
1762
1439
1558
1662
1764
1856
996
1080
1153
1225
1290
385
588
688
773
6.0000%
1164
1262
1346
1430
1505
1278
1384
1477
1568
1650
480 515
731 784
854 916
959 1028
Illinois 2
244
389
462
525
273
435
516
586
292
465
552
627
307
488
579
657
582
633
681
725
768
649
706
759
809
856
693
754
811
864
914
727
791
851
906
958
1541 823 917
1669 899 1001
1780 965 1075
1889 1031 1147
1987 1090 1213
979
1069
1147
1225
1294
1027
1121
1202
1284
1357
6.2500%
319
507
602
683
335
533
633
718
755 794
821 863
883 928
941 989
995 1045
1066
1163
1248
1332
1408
1120
1222
1311
1399
1479
Indiana 4
279
448
534
607
312
500
596
677
673
733
789
841
890
751 801 838 869 911
817 872 913 946 992
880 939 983 1019 1068
938 1001 1048 1086 1138
993 1059 1109 1149 1205
955
1044
1121
1198
1267
1065
1164
1250
1336
1413
333
534
635
723
1136
1242
1333
1425
1507
349
559
665
757
7.0000%
1190
1300
1396
1492
1578
361
579
690
784
1233
1347
1447
1546
1635
379
607
723
822
1293
1412
1517
1621
1714
Georgia 2
146
241
290
332
163
267
321
368
173
285
342
392
181
298
358
410
370
404
437
468
497
410
449
485
519
551
436
477
516
552
586
535
587
634
679
721
593
652
703
753
799
631
693
747
801
850
4.0000%
Exemptions
1
2
Colorado
2
3
4
5
Over
5
2.9000%
108
174
208
237
121
194
232
264
129
207
247
282
135
217
259
295
140
225
269
306
147
236
282
321
263
287
310
330
350
293
320
345
368
390
313
341
367
392
415
327
357
385
410
435
339
370
399
425
450
356
388
418
446
472
376
412
443
474
501
418
458
492
527
558
446
488
525
561
594
467
511
549
587
621
484
529
569
608
644
507
554
596
637
674
640
711
757
792
821
859
212
356
431
497
247
414
502
578
269
453
549
632
287
483
585
674
302
507
615
709
322
542
657
757
556
610
662
710
756
647
711
771
827
880
708 755 794 848
778 829 872 932
844 900 946 1011
905 965 1015 1085
964 1028 1081 1155
Hawaii 1, 7
188
308
370
424
196
323
388
444
456
499
539
577
613
472
517
558
597
634
494
541
584
625
663
660
724
781
837
888
683
749
808
866
919
714 817 951
784 900 1049
845 974 1134
906 1047 1220
962 1114 1298
1041
1148
1242
1336
1421
1111
1225
1325
1426
1517
4.0000%
1168
1288
1394
1500
1595
1248
1377
1490
1603
1705
929 1029 1094 1143 1183 1237 1449 1690 1851 1976 2078 2222
Iowa 1
237
408
498
578
950
1033
1111
1183
1252
1041
1132
1218
1297
1371
1112
1209
1300
1384
1464
1170
1272
1368
1457
1541
1252
1361
1464
1559
1648
1341
1463
1570
1676
1771
1469
1603
1720
1836
1940
1569
1712
1836
1960
2071
1651
1801
1932
2062
2179
1766
1927
2067
2206
2331
1215
1347
1464
1581
1687
304
524
642
745
1260
1397
1518
1639
1750
318
549
672
781
6.2244%
651 725 773 810 839 879 815
718 800 853 893 926 971 886
781 872 930 974 1009 1058 953
841 939 1001 1048 1087 1139 1015
898 1002 1069 1120 1161 1217 1073
1160
1286
1397
1509
1611
293
506
619
719
Kansas 1
401
637
757
859
1087
1205
1309
1414
1509
281
484
592
687
6.0000%
343
546
649
736
974
1079
1172
1266
1351
264
454
555
644
1321
1465
1592
1719
1835
1150
1255
1346
1437
1518
439 469 494 528
699 746 785 840
830 886 932 997
941 1005 1058 1132
200,000 or more 1607 1871 2050 2189 2304 2465 1383 1538 1640 1718 1783 1872 1610 1796 1915 2005 2078 2178 1783 1993 2128 2230 2313 2427 1922 2241 2455 2621 2758 2950
Income
$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000
227
371
445
509
253
414
496
568
270
442
530
605
283
462
554
634
567
619
669
715
759
632
690
745
797
845
673
736
794
849
901
705
770
832
889
943
120,000 817 909
140,000 896 997
160,000 965 1074
180,000 1034 1151
200,000 1097 1220
969
1063
1145
1226
1300
1014
1112
1198
1284
1361
50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000
100,000
120,000
140,000
160,000
180,000
Kentucky 4
6.0000%
294
479
575
657
308
503
603
689
731 766
798 837
862 904
921 966
977 1024
1051
1153
1241
1330
1410
1102
1208
1301
1394
1477
Louisiana 2
155
267
327
379
169
291
356
413
178
306
375
435
184
318
389
451
427
471
513
552
590
465
514
559
602
643
490
541
589
634
677
508
561
611
658
703
639
708
769
830
886
4.0000%
189
327
400
465
197
340
416
482
523
577
629
677
723
Maine4
141
246
302
352
153
267
329
383
161
281
346
403
166
291
358
417
543
600
653
703
751
398
440
480
518
554
433
478
522
563
603
455
503
549
592
634
471
521
569
614
657
698 735 762 785 815
773 814 845 870 903
840 884 918 945 981
906 955 991 1020 1060
967 1019 1057 1089 1131
602
668
727
787
841
655
728
792
857
916
689
765
833
901
963
5.1260%
171
299
368
429
177
311
382
445
485
536
585
631
676
503
556
607
655
701
Maryland4
200
344
420
486
221
380
464
538
235
404
494
572
246
422
516
598
547
603
656
706
753
605
667
726
782
834
644
710
773
831
887
673
742
808
869
928
714 734 762 816 904
793 816 846 903 1001
863 888 921 980 1086
934 961 997 1058 1172
998 1027 1065 1128 1250
962
1065
1156
1247
1330
1006
1114
1209
1305
1391
6.0000%
254
437
534
619
266
458
560
649
697 730
768 805
837 876
900 943
961 1007
1042
1154
1252
1351
1441
1092
1209
1312
1416
1511
Massachusetts4
195
317
380
434
212
345
413
472
223
363
435
496
231
376
451
515
482
527
568
607
644
525
573
619
661
701
552
603
650
695
737
572
625
674
720
764
6.2500%
238
387
464
530
247
402
481
550
589
643
693
741
785
611
667
720
769
815
693 753 792 821 844 876
759 826 868 900 925 960
817 889 934 969 996 1034
875 952 1001 1037 1067 1107
928 1009 1060 1099 1130 1173
200,000 or more 1409 1566 1668 1746 1808 1895 1168 1276 1344 1396 1437 1493 1117 1216 1279 1326 1364 1416 1484 1645 1751 1832 1898 1989 1189 1292 1358 1407 1447 1501
Income
$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000
219
357
427
488
243
395
473
540
258
419
502
573
269
438
524
598
543
593
640
684
725
600
655
708
756
802
637
696
751
802
851
6.0000%
279
453
542
619
291
473
567
647
665
726
784
837
888
688
751
810
865
918
120,000 780 862 915 954
140,000 855 945 1003 1046
160,000 921 1017 1079 1126
180,000 986 1089 1156 1206
200,000 1045 1154 1225 1278
987
1081
1164
1246
1320
50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000
100,000
120,000
140,000
160,000
180,000
Michigan 4
Minnesota1
719
785
847
904
959
635
702
766
826
884
688 721 746 766 793 962
761 798 825 847 877 1047
830 871 901 925 957 1127
896 939 972 998 1033 1201
958 1005 1040 1068 1105 1271
1031
1130
1216
1302
1379
960
1066
1161
1255
1342
1092
1214
1321
1429
1528
264
461
567
660
1130
1256
1367
1479
1582
271
473
582
678
1161
1290
1404
1520
1625
280
490
602
702
Mississippi 1
244
426
523
609
1041
1157
1259
1362
1456
256
446
548
639
6.8750%
226
394
483
563
1202
1336
1455
1574
1683
7.0000%
401 462 502 533 559 594
642 739 804 853 894 951
764 880 957 1016 1064 1131
869 1000 1087 1154 1209 1286
1363
1489
1599
1708
1807
Missouri 2
166
272
326
373
189
309
371
424
205
334
400
458
216
353
423
484
538
588
635
678
720
4.2250%
226
369
442
505
239
390
468
534
562
614
663
708
751
594
649
701
749
795
Nebraska 1
238
411
503
584
252
436
534
620
594
655
714
769
821
658
726
791
852
910
699 729 754 788
771 805 833 870
841 878 908 949
905 945 978 1022
967 1010 1045 1092
1108
1206
1298
1383
1464
1204
1311
1411
1504
1592
1279
1392
1498
1596
1689
1340
1458
1569
1672
1770
1424
1550
1669
1778
1882
415
453
490
523
555
472
515
557
595
631
509
556
601
642
681
1570
1715
1841
1967
2080
1707
1864
2002
2138
2261
1812
1979
2125
2270
2400
1898
2073
2226
2378
2515
2018
2205
2367
2529
2674
598
656
706
757
803
679
745
802
860
912
733 774 808 855 891 988 1050
804 849 886 937 988 1095 1164
866 914 954 1009 1073 1190 1265
928 980 1022 1081 1159 1286 1367
983 1038 1083 1146 1237 1373 1460
263
455
557
647
5.5000%
216
371
454
527
1097
1216
1322
1428
1525
272
470
576
669
1134
1258
1367
1477
1578
284
491
602
699
1186
1315
1430
1545
1650
200,000 or more 1340 1479 1569 1636 1691 1766 1783 1936 2033 2105 2162 2241 2293 2641 2871 3047 3192 3394 1031 1170 1262 1332 1390 1470 1635 1815 1931 2018 2088 2184
(Continued)
A-14
2013 Optional State Sales Tax Tables (Continued)
Income
At
least
$0
20,000
30,000
40,000
50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000
100,000
120,000
140,000
160,000
180,000
Exemptions
But
1
2
less
5
than Nevada
$20,000 257 284
30,000 412 455
40,000 491 542
50,000 558 616
619
674
726
774
820
683
744
801
854
904
3
4
301
483
575
654
315
504
599
682
724
789
849
905
958
755 780 815
822 850 887
885 915 955
944 975 1018
999 1032 1077
120,000 880 970 1028
140,000 962 1061 1124
160,000 1034 1140 1207
180,000 1105 1218 1290
200,000 1169 1289 1365
1072
1171
1258
1345
1422
5
Over
5
6.8500%
325
520
620
704
1107
1210
1300
1389
1469
340
544
647
736
1156
1263
1356
1449
1533
Exemptions
1
2
New Jersey
3
4
268
463
568
659
276
478
586
680
4, 6
5
Over
5
7.0000%
239
413
505
587
257
444
544
631
661
729
795
856
914
711 743 767 786 812
785 820 847 868 896
856 894 923 946 977
922 963 994 1019 1053
985 1029 1063 1089 1126
992
1100
1195
1291
1378
1069
1185
1288
1391
1486
1117
1239
1347
1455
1554
1153
1279
1391
1503
1604
283
490
600
697
1182
1312
1426
1541
1645
292
505
620
720
Exemptions
1
2
New Mexico
1
3
4
5
Over
5
5.1250%
188
337
420
493
209
376
468
550
222
401
499
587
232
420
523
615
561
624
685
742
797
626
697
765
830
892
669
744
818
887
953
700 726 762
780 809 849
857 889 933
929 964 1012
999 1036 1088
1222 871 975 1042
1355 975 1091 1166
1474 1067 1195 1277
1592 1160 1300 1390
1701 1246 1396 1493
1092
1223
1340
1458
1566
240
435
542
638
1133
1269
1390
1513
1626
252
456
568
669
1190
1333
1460
1589
1708
Exemptions
1
2
New York
2
3
4
5
Over
5
4.0000%
Exemptions
1
2
3
North Carolina
2
4
139
239
292
339
149
257
314
364
155
268
328
381
160
276
338
393
164
283
347
402
169
292
358
416
381
421
458
493
527
410
453
493
531
567
429
473
516
555
593
442
488
532
573
612
453
500
545
587
628
468
517
563
607
648
571
633
688
742
792
616
682
741
800
854
643
713
775
837
893
664
736
800
864
923
681
755
820
886
946
704 774 879 948 1001
780 849 965 1041 1098
848 915 1040 1122 1184
916 981 1115 1202 1269
978 1041 1183 1275 1346
5
Over
5
4.7500%
213
350
421
481
242
398
478
547
261
429
515
590
276
453
544
622
288
472
567
649
536
586
633
677
719
609
666
720
769
817
657
718
776
830
881
693
758
819
876
930
723 764
790 835
854 902
913 965
969 1024
1044
1145
1234
1323
1404
304
499
599
686
1103
1210
1305
1399
1483
200,000 or more 1489 1639 1736 1808 1867 1948 1821 1965 2056 2123 2178 2251 1689 1895 2028 2129 2210 2323 1046 1128 1180 1219 1250 1293 1338 1520 1640 1731 1805 1908
Income
$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000
50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000
100,000
120,000
140,000
160,000
180,000
120,000
140,000
160,000
180,000
200,000
North Dakota 1
182
295
353
402
204
330
394
450
218
353
422
481
229
371
443
505
447
487
526
561
595
499
545
587
627
665
534
583
628
671
711
561
612
659
704
746
639
700
753
806
854
5.0000%
238
385
460
525
251
406
485
552
583
635
685
731
775
613
669
721
769
815
Ohio 1
217
371
453
524
237
405
494
571
249
426
520
602
259
442
539
624
589
648
705
758
809
642
707
769
827
883
676
745
810
871
930
702
773
841
904
965
714 763 801 832 876 876 956
782 836 877 911 958 968 1057
841 899 943 980 1031 1050 1147
900 962 1009 1048 1103 1132 1237
953 1018 1069 1110 1167 1207 1318
1007
1114
1208
1303
1389
1045
1156
1254
1352
1441
5.5836%
266
455
555
643
276
473
577
668
722 750
796 827
866 899
931 967
993 1032
1076
1190
1291
1392
1484
Oklahoma 1
270
435
519
592
294
473
564
643
572
623
672
717
759
656
715
771
822
871
713 757 793 843
777 824 864 919
837 888 931 990
893 948 993 1056
946 1004 1051 1118
1118 815 935
1237 892 1023
1342 959 1099
1447 1025 1175
1542 1085 1244
1015
1110
1193
1276
1350
312
502
599
682
4.5000%
235
379
452
515
1077
1178
1266
1354
1433
327
526
628
715
1128
1234
1326
1418
1501
348
560
668
761
Pennsylvania 1
187
319
389
450
203
346
422
488
213
363
443
513
220
376
459
531
505
556
604
650
693
548
604
657
706
753
576
634
690
742
792
597
657
715
769
820
6.0000%
226
387
472
546
234
401
489
566
614
676
735
791
844
636
701
763
821
876
Rhode Island 4
247
397
473
538
270
433
515
586
284
455
542
617
294
472
562
640
596
649
698
745
788
649
707
761
812
859
683
744
801
854
904
709
772
831
886
938
1200 750 816 857 889 914 948 846 922
1312 830 902 948 983 1011 1049 924 1007
1410 900 978 1029 1066 1097 1139 992 1082
1508 970 1055 1109 1150 1183 1228 1061 1156
1595 1033 1124 1182 1226 1261 1309 1122 1223
970
1060
1138
1216
1287
1006
1099
1181
1262
1334
7.0000%
303
486
579
658
315
504
601
683
729 757
794 824
855 888
911 946
965 1002
1035
1131
1215
1298
1373
1075
1174
1261
1348
1425
200,000 or more 1092 1217 1301 1364 1417 1490 1584 1731 1824 1893 1950 2026 1384 1585 1720 1825 1911 2031 1356 1476 1553 1611 1657 1721 1426 1554 1635 1696 1745 1811
Income
$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000
50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000
100,000
120,000
140,000
160,000
180,000
120,000
140,000
160,000
180,000
200,000
South Carolina 2
248
426
520
602
263
451
550
638
613
676
736
791
845
677
746
812
873
932
717 747 772 805
790 824 850 887
860 896 926 966
926 965 996 1039
988 1030 1063 1109
915
1013
1099
1185
1264
1010
1118
1213
1309
1396
1071
1185
1286
1388
1480
274
470
573
664
6.0000%
225
386
471
546
1116
1235
1341
1447
1543
283
485
592
686
1152
1276
1385
1494
1593
295
505
617
715
South Dakota 1
4.0000%
286
462
551
627
305
491
585
667
354
579
694
794
403
659
790
903
553
602
649
692
733
639
696
750
800
847
696
758
817
871
923
740 776 826 884
806 845 900 965
868 911 970 1043
926 972 1035 1114
981 1029 1096 1182
1005
1098
1186
1267
1345
1085
1185
1280
1368
1452
1147
1253
1353
1445
1534
1197
1308
1412
1509
1601
1267
1384
1494
1597
1694
1446
1586
1709
1830
1940
1562
1712
1844
1976
2095
1650
1809
1948
2087
2213
1722
1888
2034
2179
2310
1822
1998
2152
2306
2444
1105
1208
1299
1389
1470
340
548
654
745
7.0000%
263
424
505
576
1202 787 909 991 1053
1331 861 995 1084 1152
1445 925 1069 1165 1238
1559 989 1143 1245 1324
1663 1047 1210 1318 1401
319
515
614
699
Tennessee 2
228
367
437
498
1177
1287
1383
1479
1565
1272
1395
1503
1610
1707
436 460 481 509
711 752 785 831
853 902 941 996
975 1031 1076 1139
Texas 1
246
419
511
591
273
467
569
659
291
497
607
703
304
521
635
736
6.2500%
315
539
658
763
330
565
690
799
1104
1222
1325
1430
1524
1178
1304
1415
1526
1627
1234
1366
1482
1599
1705
1279
1416
1537
1658
1768
4.7000%
228
376
452
518
259
426
512
587
279
459
552
632
294
484
582
667
578
632
683
731
776
654
716
774
828
879
705
771
833
892
947
743 775 818
813 847 895
879 916 968
940 980 1035
998 1041 1099
1342 836 947
1485 918 1040
1612 990 1121
1739 1062 1203
1855 1127 1276
1020
1120
1208
1295
1374
664 741 790 827 857 899
732 816 871 912 945 991
796 888 947 992 1028 1078
856 955 1019 1067 1106 1160
913 1019 1087 1139 1181 1238
989
1094
1187
1280
1365
Utah 2
1075
1181
1273
1366
1449
307
505
607
695
1121
1231
1327
1423
1510
324
533
641
734
1184
1300
1402
1503
1595
200,000 or more 1663 1837 1948 2031 2098 2189 1333 1541 1679 1785 1872 1994 2190 2490 2687 2838 2962 3135 1793 2004 2141 2243 2327 2442 1452 1643 1770 1866 1945 2054
Income
$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000
50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000
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
$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000
Vermont 1
6.0000%
158
253
302
343
168
270
322
366
175
281
334
380
180
288
343
391
380
414
446
475
503
405
441
475
507
536
421
459
494
526
557
540
590
633
677
716
575
629
675
722
763
598
653
702
750
793
910
970 1008 1035 1058 1087
Wyoming 1
155
266
325
376
169
290
354
411
178
305
373
433
184
295
351
399
189
303
361
410
433
471
507
541
573
442
481
518
552
585
614
671
721
770
815
627
686
736
787
832
184
317
387
449
4.1512%
196
310
367
416
212
334
396
448
224
353
417
473
455
495
533
568
601
406
441
474
505
534
460
499
537
571
604
495
538
578
615
649
522
567
609
648
684
645
705
757
809
856
572
624
669
713
754
646
705
755
806
851
695
758
812
866
915
733 763 806 1029
798 832 878 1139
856 891 940 1237
912 950 1003 1334
964 1003 1059 1423
197
339
414
480
50,000
60,000
423
462
487
505
520
541
60,000
70,000
466
509
537
557
574
596
70,000
80,000
508
554
584
606
624
649
80,000
90,000
546
597
629
653
672
698
746
90,000 100,000
583
637
671
697
717
100,000 120,000
632
690
727
755
778
808
120,000 140,000
699
764
805
836
861
895
935
972
140,000 160,000
759
829
874
908
160,000 180,000
819
895
943
979 1009 1049
180,000 200,000
873
954 1006 1045 1076 1118
233
368
435
493
247
389
460
520
544
591
634
675
713
575
624
670
712
753
Washington 1
173
274
324
368
4.0000%
190
326
399
462
Virginia 2
251
432
528
612
277
476
582
675
293
505
617
716
306
526
643
746
6.5000%
316
544
665
771
329
567
694
805
688 759 805 840 868 906
759 837 888 926 957 1000
826 912 967 1009 1042 1089
889 981 1041 1086 1122 1172
949 1048 1111 1159 1198 1252
1136
1258
1366
1474
1573
1205
1335
1449
1564
1669
1257
1393
1512
1632
1741
1299
1439
1563
1687
1800
1357
1504
1633
1762
1880
West Virginia 2
241
413
504
584
269
461
564
653
287
493
602
698
301
516
631
732
6.0000%
312
535
655
759
327
562
687
797
204
347
422
488
225
383
466
538
239
405
494
571
249
423
514
595
547
602
654
703
749
604
665
722
776
828
640
705
766
823
878
1343 811 896
1488 896 990
1616 971 1073
1744 1046 1157
1861 1114 1232
950
1050
1139
1227
1307
657 735 785 823 854 897
724 810 866 908 942 989
788 882 943 989 1026 1077
848 949 1015 1064 1104 1160
905 1014 1083 1136 1179 1238
981
1086
1179
1272
1357
1099
1217
1321
1426
1521
1175
1301
1413
1525
1627
1232
1365
1482
1600
1707
1279
1417
1538
1661
1772
Wisconsin 1
5.0000%
257
436
531
614
268
455
554
641
668
735
799
859
915
690
759
825
887
946
720
792
861
926
987
991
1095
1187
1280
1364
1024
1132
1227
1322
1409
1069
1182
1281
1381
1471
953 1075 1155 1216 1266 1335 1875 2072 2199 2295 2373 2479 1787 2004 2144 2251 2337 2456 1460 1615 1714 1788 1848 1929
Note. Residents of Alaska do not have a state sales tax, but should follow the instructions on the next page to determine their local sales
tax amount.
1 Use the Ratio Method to determine your local sales tax deduction, then add that to the appropriate amount in the state table. Your state
sales tax rate is provided next to the state name.
2 Follow the instructions on the next page to determine your local sales tax deduction, then add that to the appropriate amount in the state
table.
3 The California table includes the 1.25% uniform local sales tax rate in addition to the 6.25% state sales tax rate for a total of 7.50%.
Some California localities impose a larger local sales tax. Taxpayers who reside in those jurisdictions should use the Ratio Method to
determine their local sales tax deduction, then add that to the appropriate amount in the state table. The denominator of the correct ratio
is 7.50%, and the numerator is the total sales tax rate minus 7.50%.
4 This state does not have a local general sales tax, so the amount in the state table is the only amount to be deducted.
5 The Nevada table includes the 2.25% uniform local sales tax rate in addition to the 4.6000% state sales tax rate for a total of 6.85%.
Some Nevada localities impose a larger local sales tax. Taxpayers who reside in those jurisdictions should use the Ratio Method to
determine their local sales tax deduction, then add that to the appropriate amount in the state table. The denominator of the correct ratio
is 6.85%, and the numerator is the total sales tax rate minus 6.85%.
6 Residents of Salem County, New Jersey should deduct only half of the amount in the state table.
200,000 or more 1149 1256 1325 1376 1417 1473 7 The 4.0% rate for Hawaii is actually an excise tax but is treated as a sales tax for purpose of this deduction.
A-15
Which Optional Local Sales Tax Table Should I Use?
IF you live in
the state of...
AND you live in...
THEN use
Local Table...
Any locality
C
A
Arkansas
Glendale, Mesa or Tucson
Chandler, Gilbert, Peoria, Phoenix, Scottsdale, Tempe, Yuma, or any other locality
Any locality
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
Alaska
Arizona
B
B
A
Aurora, Lakewood, or Longmont
Arvada, Boulder, Fort Collins, Greeley, Thornton, or Westminster
B
C
Georgia
Any locality
B
Illinois
Any locality
Ascension Parish, Bossier Parish, Caddo Parish, Calcasieu Parish, East Baton Rouge Parish, Iberia Parish,
Jefferson Parish, Lafayette Parish, Lafourche Parish, Livingston Parish, Orleans Parish, Ouachita Parish,
Rapides Parish, St. Bernard Parish, St. Landry Parish, St. Tammany Parish, Tangipahoa Parish, or
Terrebonne Parish
A
Louisiana
Missouri
New York
C
B
Any other locality
Any locality
Chautauqua County, Chenango County, Columbia County, Delaware County, Greene County, Hamilton
County, Tioga County, Wayne County, New York City, or Norwich City
B
A
Counties: Albany, Allegany, Broome, Cattaraugus, Cayuga, Chemung, Clinton,
Cortland, Dutchess, Erie, Essex, Franklin, Fulton, Genesee, Herkimer, Jefferson, Lewis, Livingston, Madison,
Monroe, Montgomery, Nassau, Niagara, Oneida, Onondaga, Ontario, Orange, Orleans, Oswego, Otsego,
Putnam, Rensselaer, Rockland, St. Lawrence, Saratoga, Schenectady, Schoharie, Schuyler, Seneca,
Steuben, Suffolk, Sullivan, Tompkins, Ulster, Warren, Washington, Westchester, Wyoming, or Yates
B
Any other locality
Any locality
Aiken County, Cherokee County, Chesterfield County, Darlington County, Dillon County, Horry County,
Jasper County, Lexington County, Marlboro County, Newberry County, Orangeburg County, York County,
or Myrtle Beach
Bamberg County, Charleston County, Hampton County, Lee County, Marion County, or any other locality
D*
A
A
Tennessee
Utah
Virginia
Any locality
Any locality
Any locality
B
A
C
West Virginia
Any locality
C
North Carolina
South Carolina
B
2013 Optional Local Sales Tax Tables for Certain Local Jurisdictions
(Based on a local sales tax rate of 1 percent)
Income
Exemptions
But
1
At
less
least
than
$0 $20,000 37
20,000 30,000 60
30,000 40,000 72
40,000 50,000 82
2
3
120,000
140,000
160,000
180,000
200,000
200,000 or more
129
141
152
162
172
4
5
Local Table A
42
67
80
91
45 47 49 51
72 75 78 82
85 89 93 97
97 102 106 111
50,000 60,000 91 101 108
60,000 70,000 99 110 117
70,000 80,000 106 119 126
80,000 90,000 114 126 135
90,000 100,000 120 134 143
100,000
120,000
140,000
160,000
180,000
Exemptions
Over
5
144
157
169
180
191
153
167
180
192
203
1
2
3
Exemptions
4
5
Over
5
1
Local Table B
2
3
Exemptions
4
5
Over
5
Local Table C
47 55 60 64 67 71 53 61 66 70 73 78
74 86 93 99 104 111 85 97 105 112 117 124
87 101 110 117 123 131 101 116 126 133 139 148
99 114 125 133 139 148 115 132 143 151 158 168
1
2
3
4
5
Over
5
Local Table D*
35
60
73
85
37
64
79
91
39
67
82
95
40 41 42
69 71 73
85 87 90
98 101 104
113
123
132
141
149
117
127
137
146
155
123
134
144
154
163
109
118
127
135
143
126
137
147
156
165
137
149
160
170
179
146
159
170
181
191
153
166
179
190
200
164
177
190
202
213
127
139
149
159
169
146
159
171
182
193
158
172
186
198
209
168
183
197
210
222
175
191
206
219
232
186
203
218
233
246
95
105
115
123
132
103
113
123
133
142
107
118
129
139
148
111
122
133
143
153
113
125
136
147
157
117
129
141
152
162
160
175
188
201
213
166
182
195
209
221
174
191
205
219
231
153
166
178
190
200
176
192
205
219
231
192
209
224
238
251
204
222
238
253
267
214
233
249
266
280
228
248
266
283
298
181
198
212
227
240
207
226
243
260
275
225
245
264
282
298
238
260
279
298
315
249
272
292
312
330
264
289
310
331
350
143
158
172
186
198
154
171
185
200
214
161
178
194
209
223
166
184
200
216
231
170
189
205
222
237
176
195
212
229
245
219 243 259 271 281 294 252 290 316 336 352 375 305 349 378 401 419 445 262 282 295 305 313 323
*Note. Local Table D is just 25% of the NY State table.
A-16
| File Type | application/pdf |
| File Title | 2013 Instruction 1040 Schedule A |
| Subject | 2013 Instructions for Schedule A(Form 1040), Itemized Deductions |
| Author | W:CAR:MP:FP |
| File Modified | 2013-12-30 |
| File Created | 2013-12-17 |