U.S. Individual Income Tax Return

Department of the Treasury
Internal Revenue Service

2018 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
amounts you paid for certain taxes, interest, contributions, and other expenses. You
can also deduct certain casualty and theft losses.
If you and your spouse paid expenses jointly and are filing separate returns for
2018, see Pub. 504 to figure the portion of joint expenses that you can claim as itemized deductions.

!

Don't include on Schedule A items deducted elsewhere, such as on Form 1040
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 IRS.gov/
ScheduleA.

What's New
Overall limitation on itemized deductions no longer applies. There is no
longer an overall limitation on itemized
deductions based on your adjusted gross
income; however, there may be other
limitations that impact the amount of
itemized deductions you can claim on
Schedule A.
Limitation on the deduction for state
and local taxes. You can’t deduct more
than $10,000 ($5,000 if married filing
separate) of your total state and local
taxes, including income taxes (or general sales taxes, if elected instead of income taxes), real estate taxes, and personal property taxes. See Line 5 for
more information.
No deduction for foreign taxes paid
for real estate. You can no longer deduct foreign taxes you paid on real estate.
Limitation on deduction for home
mortgage interest. You may be able to
deduct mortgage interest only on the
first $750,000 ($375,000 if married fil-

ing separately) of indebtedness. Higher
limitations apply if you are deducting
mortgage interest from indebtedness incurred on or before December 15, 2017.
See Line 8 for more information.
No deduction for home equity loan interest. No matter when the indebtedness was incurred, you can no longer deduct the interest from a loan secured by
your home to the extent the loan proceeds weren't used to buy, build, or improve your home. See Line 8 for more
information.
No miscellaneous itemized deductions
allowed. You can no longer claim any
miscellaneous itemized deductions, including the deduction for unreimbursed
job expenses. Miscellaneous itemized
deductions are those deductions that
would have been subject to the 2 percent
of adjusted gross income limitation. See
Line 16, later, for a list of other itemized
deductions you can still claim in addition to the ones claimed using lines 1
through 15.
Limitation on the deduction for casualty and theft losses. You can no longer deduct a personal casualty or theft
loss unless the loss is from a federally
declared disaster.
Higher limitation threshold for certain charitable contributions. For
most gifts by cash or check, the total
amount of such contributions that can be
deducted is now limited to 60% of your
contributions base, instead of 50%. See
Pub. 526 for more information.
A-1

Dec 10, 2018

Cat. No. 53061X

Expired deduction for mortgage insurance premiums. At the time these
instructions went to print, the deduction
for mortgage insurance premiums had
expired. You can't claim a deduction for
amounts paid or accrued after 2017. To
find out if legislation extended the deduction so you can claim it on your 2018
return, go to IRS.gov/ScheduleA.
Standard mileage rates. The standard
mileage rate allowed for operating expenses for a car when you use it for
medical reasons increased to 18 cents a
mile. The 2018 rate for use of your vehicle to do volunteer work for certain
charitable organizations remains at 14
cents a mile.

Medical and Dental
Expenses
You can deduct only the part of your
medical and dental expenses that exceeds 7.5% of the amount of your adjusted gross income on Form 1040, line 7.
If you received a distribution
from a health savings account
CAUTION or a medical savings account in
2018, see Pub. 969 to figure your deduction.

!

Deceased taxpayer. Certain medical
expenses paid out of a deceased taxpayer's estate can be claimed on the deceased taxpayer's final return. See Pub.
502 for details.

Examples of Medical and
Dental Payments You Can
Deduct
To the extent you weren't reimbursed,
you can deduct what you paid for:
• Insurance premiums for medical
and dental care, including premiums for
qualified long-term care insurance contracts as defined in Pub. 502. But see
Limit on long-term care premiums you
can deduct, later. Reduce the insurance
premiums by any self-employed health
insurance deduction you claimed on
Schedule 1 (Form 1040), line 29. You
can't deduct insurance premiums paid
with pretax dollars because the premiums aren't included in box 1 of your
Form(s) W-2. If you are a retired public
safety officer, you can't deduct any premiums you paid to the extent they were
paid for with a tax-free distribution from
your retirement plan.
If, during 2018, you were an eligible trade adjustment assisCAUTION tance (TAA) recipient, an alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension
Benefit Guaranty Corporation (PBGC)
payee, you must reduce your insurance
premiums by any amounts used to figure
the health coverage tax credit. See
Line 1, later.

!

•
•

Prescription medicines or insulin.
Acupuncturists, chiropractors, 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 provided by a physician in a
hospital or a medical care facility related
to a hospital, provided there was no significant element of personal pleasure,
recreation, or vacation in the travel.
Don't deduct more than $50 a night for
each person who meets the requirements
in Pub. 502 under Lodging.
• Ambulance service and other travel costs to get medical care. If you used
your own car, you can claim what you
spent for gas and oil to go to and from
the place you received the care; or you
can claim 18 cents a mile. Add parking
and tolls to the amount you claim under
either method.
• Cost of breast pumps and supplies
that assist lactation.
Limit on long-term care premiums
you can deduct. The amount you can
deduct for qualified long-term care insurance contracts (as defined in Pub.
502) depends on the age, at the end of
2018, of the person for whom the premiums were paid. See the following chart
for details.
IF the person was,
at the end of 2018,
age . . .

THEN the most
you can deduct
is . . .
.

More information. Pub. 502 discusses
the types of expenses you can and can’t
deduct. It also explains when you can
deduct capital expenses and special care
expenses for disabled persons.

40 or under

$ 420

41–50

$ 780

51–60

$ 1,560

61–70

$ 4,160

71 or older

$ 5,200

A-2

Examples of Medical and
Dental Payments You Can't
Deduct

•
•

The cost of diet food.
Cosmetic surgery unless it was
necessary to improve a deformity related
to a congenital abnormality, an injury
from an accident or trauma, or a disfiguring disease.
• Life insurance or income protection policies.
• The Medicare tax on your wages
and tips or the Medicare tax paid as part
of the self-employment tax or household
employment taxes.
If you were age 65 or older but
TIP not entitled to social security
benefits, you can deduct premiums you voluntarily paid for Medicare A
coverage.

• Nursing care for a healthy baby.
But you may be able to take a credit for
the amount you paid. See the Instructions for Form 2441.
• Illegal operations or drugs.
• Imported drugs not approved by
the U.S. Food and Drug Administration
(FDA). This includes foreign-made versions of U.S.-approved drugs manufactured without FDA approval.
• Nonprescription medicines, other
than insulin (including nicotine gum and
certain nicotine patches).
• Travel your doctor told you to take
for rest or a change.
• Funeral, burial, or cremation costs.
Line 1
Medical and Dental
Expenses
Enter the total of your medical and dental expenses, after you reduce these expenses by any payments received from
insurance or other sources. See Reimbursements, later.
If advance payments of the premium
tax credit were made, or you think you
may be eligible to claim a premium tax
credit, fill out Form 8962 before filling
out Schedule A, line 1. See Pub. 502 for
how to figure your medical and dental
expenses deduction.

Don't forget to include insur-

TIP ance premiums you paid for
medical and dental care. However, if you claimed the self-employed
health insurance deduction on Schedule
1 (Form 1040), line 29, reduce the premiums by the amount on line 29.
If, during 2018, you were an eligible trade adjustment assisCAUTION tance (TAA) recipient, an alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension
Benefit Guaranty Corporation (PBGC)
payee, you must complete Form 8885
before completing Schedule A, line 1.
When figuring the amount of insurance
premiums you can deduct on Schedule A, don’t include any of the following.

!

• Any amounts you included on
Form 8885, line 4 or on Form 14095
(The Health Coverage Tax Credit
(HCTC) Reimbursement Request Form).
• Any qualified health insurance
coverage premiums you paid to "U.S.
Treasury–HCTC" for eligible coverage
months for which you received the benefit of the advance monthly payment program.
• Any advance monthly payments
your health plan administrator received
from the IRS, as shown on Form 1099-H
(Health Coverage Tax Credit (HCTC)
Advance Payments).
Whose medical and dental expenses
can you include? You can include
medical and dental bills you paid in
2018 for anyone who was one of the following either when the services were
provided or when you paid for them.
• Yourself and your spouse.
• All dependents you claim on your
return.
• Your child whom you don't claim
as a dependent because of the rules for
children of divorced or separated parents. See Child of divorced or separated parents in Pub. 502 for more information.
• Any person you could have claimed as a dependent on your return except
that person received $4,150 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 2018 return.
Example. You provided over half of
your mother's support but can't claim her

as a dependent because she received wages of $4,150 in 2018. You can include
on line 1 any medical and dental expenses you paid in 2018 for your mother.
Insurance premiums for certain nondependents. You may have a medical
or dental insurance policy that also covers an individual who isn't your dependent (for example, a nondependent child
under age 27). You can't deduct any premiums attributable to this individual, unless he or she is a person described under Whose medical and dental expenses
can you include, earlier. However, if
you had family coverage when you added this individual to your policy and
your premiums didn't increase, you can
enter on line 1 the full amount of your
medical and dental insurance premiums.
See Pub. 502 for more information.
Reimbursements. If your insurance
company paid the provider directly for
part of your expenses, and you paid only
the amount that remained, include on
line 1 only the amount you paid. If you
received a reimbursement in 2018 for
medical or dental expenses you paid in
2018, reduce your 2018 expenses by this
amount. If you received a reimbursement in 2018 for prior year medical or
dental expenses, don't reduce your 2018
expenses by this amount. However, if
you deducted the expenses in the earlier
year and the deduction reduced your tax,
you must include the reimbursement in
income on Schedule 1 (Form 1040),
line 21. See Pub. 502 for details on how
to figure the amount to include.
Cafeteria plans. You can’t deduct
amounts that have already been excluded from your income; so, don’t include
on line 1 insurance premiums paid by an
employer-sponsored health insurance
plan (cafeteria plan) unless the premiums are included in box 1 of your
Form(s) W-2. Also, don't include any
other medical and dental expenses paid
by the plan unless the amount paid is included in box 1 of your Form(s) W-2.

Taxes You Paid
Taxes You Can't Deduct

• Federal income and most excise
taxes.
• Social security, Medicare, federal
unemployment (FUTA), and railroad retirement (RRTA) taxes.
• Customs duties.
A-3

• Federal estate and gift taxes. However, see Line 16, later, if you had income in respect of a decedent.
• Certain state and local taxes, including tax on gasoline, car inspection
fees, assessments for sidewalks or other
improvements to your property, tax you
paid for someone else, and license fees
(for example, marriage, driver's, and
pet).
• Foreign personal or real property
taxes.
Line 5
The deduction for state and local taxes is
limited to $10,000 ($5,000 if married filing married separately). State and local
taxes are the taxes that you include on
lines 5a, 5b, and 5c.
Include taxes imposed by a U.S. possession with your state and local taxes
on lines 5a, 5b, and 5c. However, don't
include any U.S. possession taxes you
paid that are allocable to excluded income.
You may want to take a credit

TIP for U.S. possession tax instead
of a deduction. See the instructions for Schedule 3 (Form 1040),
line 48, for details.

Line 5a
You can elect to deduct state
and local general sales taxes
CAUTION instead of state and local income taxes. You can't deduct both.

!

State and Local Income
Taxes
If you don't elect to deduct general sales
taxes, include on line 5a the state and local income taxes listed next.
• State and local income taxes withheld from your salary during 2018. 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 2018 for a prior year, such as taxes
paid with your 2017 state or local income tax return. Don't include penalties
or interest.
• State and local estimated tax payments made during 2018, including any
part of a prior year refund that you chose
to have credited to your 2018 state or local income taxes.

• Mandatory contributions you made
to the California, New Jersey, or New
York Nonoccupational Disability Benefit Fund, Rhode Island Temporary Disability Benefit Fund, or Washington State
Supplemental Workmen's Compensation
Fund.
• Mandatory contributions to the
Alaska, California, New Jersey, or Pennsylvania state unemployment fund.
• Mandatory contributions to state
family leave programs, such as the New
Jersey Family Leave Insurance (FLI)
program and the California Paid Family
Leave program.
Don't reduce your deduction by any:
• State or local income tax refund or
credit you expect to receive for 2018, or
• Refund of, or credit for, prior year
state and local income taxes you actually
received in 2018. Instead, see the instructions for Schedule 1 (Form 1040),
line 10.

State and Local General
Sales Taxes
If you elect to deduct state and local
general sales taxes instead of income
taxes, you must check the box on
line 5a. To figure your state and local
general sales tax deduction, you can use
either your actual expenses or the optional sales tax tables.
Actual Expenses
Generally, you can deduct the actual
state and local general sales taxes (including compensating use taxes) you
paid in 2018 if the tax rate was the same
as the general sales tax rate.
Food, clothing, and medical supplies.
Sales taxes on food, clothing, and medical supplies are deductible as a general
sales tax even if the tax rate was less
than the general sales tax rate.
Motor vehicles. Sales taxes on motor
vehicles are deductible as a general sales
tax even if the tax rate was different than
the general sales tax rate. However, if
you paid sales tax on a motor vehicle at
a rate higher than the general sales tax,
you can deduct only the amount of the
tax that you would have paid at the general sales tax rate on that vehicle. Include any state and local general sales
taxes paid for a leased motor vehicle.
Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans,
and off-road vehicles.

!

CAUTION

You must keep your actual receipts showing general sales
taxes paid to use this method.

Trade or business items. Don't include
sales taxes paid on items used in your
trade or business. Instead, go to the instructions for the form you are using to
report business income and expenses to
see if you can deduct these taxes.
Refund of general sales taxes. If you
received a refund of state or local general sales taxes in 2018 for amounts paid
in 2018, reduce your actual 2018 state
and local general sales taxes by this
amount. If you received a refund of state
or local general sales taxes in 2018 for
prior year purchases, don't reduce your
2018 state and local general sales taxes
by this amount. However, if you deducted your actual state and local general
sales taxes in the earlier year and the deduction reduced your tax, you may have
to include the refund in income on
Schedule 1 (Form 1040), line 21. See
Recoveries in Pub. 525 for details.
Optional Sales Tax Tables
Instead of using your actual expenses,
you can use the 2018 Optional State
Sales Tax Table and the 2018 Optional
Local Sales Tax Tables at the end of
these instructions to figure your state
and local general sales tax deduction.
You may also be able to add the state
and local general sales taxes paid on certain specified items.
To figure your state and local general
sales tax deduction using the tables,
complete the State and Local General
Sales Tax Deduction Worksheet or use
the Sales Tax Deduction Calculator at
IRS.gov/SalesTax.
If your filing status is married
filing separately, both you and
CAUTION your spouse elect to deduct
sales taxes, and your spouse elects to
use the optional sales tax tables, you also must use the tables to figure your
state and local general sales tax deduction.

!

Instructions for the State and
Local General Sales Tax
Deduction Worksheet
Line 1. If you lived in the same state
for all of 2018, enter the applicable
amount, based on your 2018 income and
family size, from the 2018 Optional

A-4

State Sales Tax Table for your state.
Read down the “At least–But less than”
columns for your state and find the line
that includes your 2018 income. If married filing separately, don't include your
spouse's income.
Note. The family size column refers to
the number of dependents listed on
page 1 of Form 1040 (and any continuation sheets) plus you and, if you are filing a joint return, your spouse. If you are
married and not filing a joint return, you
can include your spouse in family size
only in certain circumstances, which are
described in Pub. 501.
Income. Your 2018 income is the
amount shown on your Form 1040,
line 7, plus any nontaxable items, such
as the following.
• Tax-exempt interest.
• Veterans' benefits.
• Nontaxable combat pay.
• Workers' compensation.
• Nontaxable part of social security
and railroad retirement benefits.
• Nontaxable part of IRA, pension,
or annuity distributions. Don't include
rollovers.
• Public assistance payments.
What if you lived in more than one
state? If you lived in more than one
state during 2018, use the following
steps to figure the amount to put on
line 1 of the worksheet.
1. Look up the table amount for
each state using the rules stated earlier.
(If there is no table for a state, the table
amount for that state is considered to be
zero.)
2. Multiply the table amount of each
state by a fraction, the numerator of
which is the number of days you lived in
the state during 2018 and the denominator of which is the total number of days
in the year (365).
3. If you also lived in a locality during 2018 that imposed a local general
sales tax, complete a separate worksheet
for each state you lived in using the prorated amount from step (2) for that state
on line 1 of its worksheet. Otherwise,
combine the prorated table amounts
from step (2) and enter the total on
line 1 of a single worksheet.
Example. You lived in State A from
January 1 through August 31, 2018 (243
days), and in State B from September 1
through December 31, 2018 (122 days).

State and Local General Sales Tax Deduction
Worksheet—Line 5a

Keep for Your Records

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

TIP SalesTax.
Before you begin:

See the instructions for line 1 of the worksheet if you:
Lived in more than one state during 2018, or
Had any nontaxable income in 2018.

1. Enter your state general sales taxes from the 2018 Optional State Sales Tax Table

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

$

Next. If, for all of 2018, you lived only in Connecticut, the District of Columbia, Indiana, Kentucky, Maine, Maryland,
Massachusetts, Michigan, New Jersey, or Rhode Island, skip lines 2 through 5, enter -0- on line 6, and go to line 7. Otherwise, go
to line 2.
2. Did you live in Alaska, Arizona, Arkansas, Colorado, Georgia, Illinois, Louisiana, Mississippi, Missouri, New York, North
Carolina, South Carolina, Tennessee, Utah, or Virginia in 2018?
No. Enter -0-.

Yes. Enter your base local general sales taxes from the 2018 Optional Local
Sales Tax Tables.

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

2.

$

3. Did your locality impose a local general sales tax in 2018? 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 2018, see the instructions for line 3 of the
worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.

.

4. Did you enter -0- on line 2?
No. Skip lines 4 and 5 and go to line 6.

Yes. Enter your state general sales tax rate (shown in the table heading for your state), but omit the
percentage sign. For example, if your state general sales tax rate is 6%, enter 6.0 . . . . . . . . . . . . . . . .

4.

.

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

.

6. Did you enter -0- on line 2?
No. Multiply line 2 by line 3.
. . . . . . . . . . . . . . . . . . . . 6.

$

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

$

8. Deduction for general sales taxes. Add lines 1, 6, and 7. Enter the result here and the total from all your state and local general
sales tax deduction worksheets, if you completed more than one, on Schedule A, line 5a. Be sure to check the box on
that line . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.

$

Yes. Multiply line 1 by line 5. If you lived in more than one locality in the same state
during 2018, see the instructions for line 6 of the worksheet.

A-5

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 2018 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 2018, enter
the applicable amount, based on your
2018 income and family size, from the
2018 Optional Local Sales Tax Tables
for your locality. Read down the “At
least–But less than” columns for your
locality and find the line that includes
your 2018 income. See the instructions
for line 1 of the worksheet to figure your
2018 income. The family size column
refers to the number of dependents listed
on page 1 of Form 1040 (and any continuation sheets) plus you and, if you are
filing a joint return, your spouse. If you
are married and not filing a joint return,
you can include your spouse in family
size only in certain circumstances,
which are described in Pub. 501.
What if you lived in more than one
locality? If you lived in more than one
locality during 2018, 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 2018 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 prora-

ted table amount on line 2 of the applicable worksheet.
Example. You lived in Locality 1
from January 1 through August 31, 2018
(243 days), and in Locality 2 from September 1 through December 31, 2018
(122 days). The table amount for Locality 1 is $100. The table amount for Locality 2 is $150. You would figure the
amount to enter on line 2 as follows.
Note that this amount may not equal
your local sales tax deduction, which is
figured on line 6 of the worksheet.
Locality 1:
Locality 2:

$100 x 243/365 = $ 67
$150 x 122/365 =
50

Total

= $117

Line 3. If you lived in California, check
the “No” box if your combined state and
local general sales tax rate is 7.2500%.
Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7.2500%.
If you lived in Nevada, check the
“No” box if your combined state and local general sales tax rate is 6.8500%.
Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6.8500%.
What if your local general sales tax
rate changed during 2018? If you
checked the “Yes” box and your local
general sales tax rate changed during
2018, 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
2018 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, 2018 (273 days).
The rate increased to 1.75% for the period from October 1 through December
31, 2018 (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

A-6

What if you lived in more than one
locality in the same state during 2018?
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 2018 and
each locality didn't have the same local
general sales tax rate.
To figure the amount to enter on
line 3 of the worksheet for each locality
in which you lived (except a locality for
which you used the 2018 Optional Local
Sales Tax Tables to figure your local
general sales tax deduction), multiply
the local general sales tax rate by a fraction. The numerator of the fraction is the
number of days you lived in the locality
during 2018 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, 2018
(243 days), and in Locality 2 from September 1 through December 31, 2018
(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 2018,
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 2018. If you
checked the “Yes” box on line 6 of any
of those worksheets, multiply line 5 of
that worksheet by the amount that you
entered on line 1 for that state on the
first worksheet.
Line 7. Enter on line 7 any state and local general sales taxes paid on the following specified items. If you are completing more than one worksheet,
include the total for line 7 on only one
of the worksheets.
1. A motor vehicle (including a car,
motorcycle, motor home, recreational
vehicle, sport utility vehicle, truck, van,
and off-road vehicle). Also include any
state and local general sales taxes paid
for a leased motor vehicle. If the state
sales tax rate on these items is higher
than the general sales tax rate, only

include the amount of tax you would
have paid at the general sales tax rate.
2. An aircraft or boat, but only if the
tax rate was the same as the general
sales tax rate.
3. A home (including a mobile
home or prefabricated home) or substantial addition to or major renovation of a
home, but only if the tax rate was the
same as the general sales tax rate and
any of the following applies.
a. Your state or locality imposes a
general sales tax directly on the sale of a
home or on the cost of a substantial addition or major renovation.
b. You purchased the materials to
build a home or substantial addition or
to perform a major renovation and paid
the sales tax directly.
c. Under your state law, your contractor is considered your agent in the
construction of the home or substantial
addition or the performance of a major
renovation. The contract must state that
the contractor is authorized to act in
your name and must follow your directions on construction decisions. In this
case, you will be considered to have purchased any items subject to a sales tax
and to have paid the sales tax directly.
Don't include sales taxes paid on
items used in your trade or business. If
you received a refund of state or local
general sales taxes in 2018, see Refund
of general sales taxes, earlier.

Line 5b
State and Local Real Estate
Taxes
If you are a homeowner who reTIP ceived assistance under a State
Housing Finance Agency Hardest Hit Fund program or an Emergency
Homeowners' Loan program, see Pub.
530 for the amount you can include on
line 5b.
Enter on line 5b the state and local taxes
you paid on real estate you own that
wasn't used for business, but only if the
taxes are assessed uniformly at a like
rate on all real property throughout the
community, and the proceeds are used
for general community or governmental
purposes. Pub. 530 explains the deductions homeowners can take.
Don't include the following amounts
on line 5b.

•
•

Foreign taxes you paid on real es-

tate.

Itemized charges for services to
specific property or persons (for example, a $20 monthly charge per house for
trash collection, a $5 charge for every
1,000 gallons of water consumed, or a
flat charge for mowing a lawn that had
grown higher than permitted under a local ordinance).
• Charges for improvements that
tend to increase the value of your property (for example, an assessment to
build a new sidewalk). The cost of a
property improvement is added to the
basis of the property. However, a charge
is deductible if it is used only to maintain an existing public facility in service
(for example, a charge to repair an existing sidewalk, and any interest included
in that charge).
If your mortgage payments include
your real estate taxes, you can include
only the amount the mortgage company
actually paid to the taxing authority in
2018.
If you sold your home in 2018, any
real estate tax charged to the buyer
should be shown on your settlement
statement and in box 6 of any Form
1099-S you received. This amount is
considered a refund of real estate taxes.
See Refunds and rebates, later. Any real
estate taxes you paid at closing should
be shown on your settlement statement.
You must look at your real estate tax bill to decide if any
CAUTION nondeductible itemized charges,
such as those listed earlier, are included
in the bill. If your taxing authority (or
lender) doesn't furnish you a copy of
your real estate tax bill, ask for it.

!

Prepayment of next year's property
taxes. Only taxes paid in 2018 and assessed prior to 2019 can be deducted for
2018. State or local law determines
whether and when a property tax is assessed, which is generally when the taxpayer becomes liable for the property
tax imposed.
Refunds and rebates. If you received a
refund or rebate in 2018 of real estate
taxes you paid in 2018, reduce your deduction by the amount of the refund or
rebate. If you received a refund or rebate
in 2018 of real estate taxes you paid in
an earlier year, don't reduce your deduction by this amount. Instead, you must
include the refund or rebate in income
on Schedule 1 (Form 1040), line 21, if

A-7

you deducted the real estate taxes in the
earlier year and the deduction reduced
your tax. See Recoveries in Pub. 525 for
details on how to figure the amount to
include in income.

Line 5c
State and Local Personal
Property Taxes
Enter on line 5c the state and local personal property taxes you paid, but only
if the taxes were based on value alone
and were imposed on a yearly basis.
Example. You paid a yearly fee for
the registration of your car. Part of the
fee was based on the car's value and part
was based on its weight. You can deduct
only the part of the fee that was based
on the car's value.
Prepayment of next year's property
taxes. Only taxes paid in 2018 and assessed prior to 2019 can be deducted for
2018. State or local law determines
whether and when a property tax is assessed, which is generally when the taxpayer becomes liable for the property
tax imposed.

Line 6
Other Taxes
Enter only one total on line 6, but list the
type and amount of each tax included.
Include on this line income taxes you
paid to a foreign country and generation
skipping tax (GST) imposed on certain
income distributions.
You may want to take a credit

TIP for the foreign tax instead of a
deduction. See the instructions
for Schedule 3 (Form 1040), line 48, for
details.
Don't include taxes you paid to a U.S.
possession on this line; instead, include
U.S. possession taxes on the appropriate
state and local tax line.
Don't include federal estate tax on income in respect of a decedent on this
line; instead, include it on line 16.

Interest You Paid
The rules for deducting interest vary, depending on whether the loan proceeds
are used for business, personal, or investment activities. See Pub. 535 for

more information about deducting business interest expenses. See Pub. 550 for
more information about deducting investment interest expenses. You can't
deduct personal interest. However, you
can deduct qualified home mortgage interest (on your Schedule A) and interest
on certain student loans (on Schedule 1
(Form 1040), line 33), as explained in
Pub. 936 and Pub. 970.
If you use the proceeds of a loan for
more than one purpose (for example,
personal and business), you must allocate the interest on the loan to each use.
You allocate interest on a loan in the
same way as the loan is allocated. You
do this by tracing disbursements of the
debt proceeds to specific uses. For more
information on allocating interest, see
Pub. 535.
In general, if you paid interest in
2018 that applies to any period after
2018, you can deduct only amounts that
apply for 2018.
Use Schedule A to deduct qualified
home mortgage interest and investment
interest.

Line 8
Home Mortgage Interest
If you are a homeowner who re-

TIP ceived assistance under a State
Housing Finance Agency Hardest Hit Fund program or an Emergency
Homeowners' Loan program, see Pub.
530 for the amount you can deduct on
line 8a or 8b.
A home mortgage is any loan that is secured by your main home or second
home, regardless of how the loan is labeled. It includes first and second mortgages, home equity loans, and refinanced mortgages.
A home can be a house, condominium, cooperative, mobile home, boat, or
similar property. It must provide basic
living accommodations including sleeping space, toilet, and cooking facilities.
Check the box on line 8 if you had
one or more home mortgages in 2018
with an outstanding balance and you
didn't use all of your home mortgage
proceeds from those loans to buy, build,
or substantially improve your home. Interest paid on home mortgage proceeds
used for other purposes isn’t deductible.

See Limits on home mortgage interest, later, for more information about
what interest you can include on lines 8a
and 8b.
If you used any home mortgage

TIP proceeds for a business or investment purpose, interest you
paid that is allocable to those proceeds
may still be deductible as a business or
investment expense elsewhere on your
return.
Limits on home mortgage interest.
Your deduction for home mortgage interest is subject to a number of limits. If
one or more of the following limits applies, see Pub. 936 to figure your deduction.
Limit for loan proceeds not used to
buy, build, or substantially improve
your home. You can only deduct home
mortgage interest to the extent that the
loan proceeds from your home mortgage
are used to buy, build, or substantially
improve the home securing the loan
("qualifying debt"). Make sure to check
the box on line 8 if you had one or more
home mortgages in 2018 with an outstanding balance and you didn't use all
of the loan proceeds to buy, build, or
substantially improve the home. The only exception to this limit is for loans taken out on or before October 13, 1987;
the loan proceeds for these loans are
treated as having been used to buy,
build, or substantially improve the
home. See Pub. 936 for more information about loans taken out on or before
October 13, 1987.
See Pub. 936 to figure your deduction
if you must check the box on line 8.
Limit on loans taken out on or be­
fore December 15, 2017. For qualifying debt taken out on or before December 15, 2017, you can only deduct home
mortgage interest on up to $1,000,000
($500,000 if you are married filing separately) of that debt. The only exception
is for loans taken out on or before October 13, 1987; see Pub. 936 for more information about loans taken out on or
before October 13, 1987.
See Pub. 936 to figure your deduction
if you have loans taken out on or before
December 15, 2017, that exceed
$1,000,000 ($500,000 if you are married
filing separately).
Limit on loans taken out after De­
cember 15, 2017. For qualifying debt

A-8

taken out after December 15, 2017, you
can only deduct home mortgage interest
on up to $750,000 ($375,000 if you are
married filing separately) of that debt. If
you also have qualifying debt subject to
the $1,000,000 limitation discussed under Limit on loans taken out on or before December 15, 2017, earlier, the
$750,000 limit for debt taken out on or
after December 15, 2017, is reduced by
the amount of your qualifying debt subject to the $1,000,000 limit. An exception exists for certain loans taken out after December 15, 2017, but before April
1, 2018. If the exception applies, your
loan may be treated in the same manner
as a loan taken out on or before December 15, 2017; see Pub. 936 for more information about this exception.
See Pub. 936 to figure your deduction
if you have loans taken out after October
13, 1987, that exceed $750,000
($375,000 if you are married filing separately).
Limit when loans exceed the fair
market value of the home. If the total
amount of all mortgages is more than
the fair market value of the home, see
Pub. 936 to figure your deduction.

Line 8a
Enter on line 8a mortgage interest and
points reported to you on Form 1098 unless you had to use Pub. 936 to figure
your deductible interest. See Limits on
home mortgage interest, earlier.
Home mortgage interest limited. If
your home mortgage interest deduction
is limited, only enter on line 8a the deductible mortgage interest and points
that were reported to you on Form 1098.
Refund of overpaid interest. If your
Form 1098 shows any refund of overpaid interest, don't reduce your deduction by the refund. Instead, see the instructions for Schedule 1 (Form 1040),
line 21.
Interest reported on someone else’s
Form 1098. If you and at least one other person (other than your spouse if filing jointly) were liable for and paid interest on the mortgage, and the interest
was reported on the other person's Form
1098, report your share of the interest on
line 8b (as explained in Line 8b, later).
Form 1098 doesn’t show all interest
paid. If you paid more interest to the recipient than is shown on Form 1098, include the larger deductible amount on

line 8a and explain the difference. If you
are filing a paper return, explain the difference by attaching a statement to your
paper return and printing “See attached”
to the right of line 8a.
If you are claiming the mortgage interest credit (for holders
CAUTION of
qualified mortgage credit
certificates issued by state or local governmental units or agencies), subtract
the amount shown on Form 8396, line 3,
from the total deductible interest you
paid on your home mortgage. Enter the
result on line 8a.

!

Line 8b
If you paid home mortgage interest to a
recipient who didn’t provide you a Form
1098, report your deductible mortgage
interest on line 8b.
Seller financed mortgage. If you paid
home mortgage interest to the person
from whom you bought the home and
that person didn’t provide you a Form
1098, write that person's name, identifying number, and address on the dotted
lines next to line 8b. If the recipient of
your home mortgage payment(s) is an
individual, the identifying number is his
or her social security number (SSN).
Otherwise, it is the employer identification number (EIN). You must also let
the recipient know your SSN.
If you don't show the required
information about the recipient
CAUTION or let the recipient know your
SSN, you may have to pay a $50 penalty.

!

Interest reported on someone else’s
Form 1098. If you and at least one other person (other than your spouse if filing jointly) were liable for and paid interest on the mortgage, and the home
mortgage interest paid was reported on
the other person’s Form 1098, identify
the name and address of the person or
persons who received a Form 1098 reporting the interest you paid. If you are
filing a paper return, identify the person
by attaching a statement to your paper
return and printing “See attached” to the
right of line 8b.

Line 8c
Points Not Reported on
Form 1098
Points are shown on your settlement
statement. Points you paid only to bor-

row money are generally deductible
over the life of the loan. See Pub. 936 to
figure the amount you can deduct.
Points paid for other purposes, such as
for a lender's services, aren't deductible.
Refinancing. Generally, you must deduct points you paid to refinance a mortgage over the life of the loan. This is
true even if the new mortgage is secured
by your main home.
If you used part of the proceeds to
improve your main home, you may be
able to deduct the part of the points related to the improvement in the year paid.
See Pub. 936 for details.
If you paid off a mortgage ear-

TIP ly, deduct any remaining points
in the year you paid off the
mortgage. However, if you refinanced
your mortgage with the same lender, see
Mortgage ending early in Pub. 936 for
an exception.

Line 9
Investment Interest
Investment interest is interest paid on
money you borrowed that is allocable to
property held for investment. It doesn't
include any interest allocable to passive
activities or to securities that generate
tax-exempt income.
Complete and attach Form 4952 to
figure your deduction.
Exception. You don't have to file Form
4952 if all three of the following apply.
1. Your investment interest expense
is less than your investment income
from interest and ordinary dividends minus any qualified dividends.
2. You have no other deductible investment expenses.
3. You have no disallowed investment interest expense from 2017.
Alaska Permanent Fund dividends, including those reported
CAUTION on Form 8814, aren't 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-

A-9

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 2018
for Native Alaskan subsistence bowhead
whale hunting activities. See Pub. 526
for details.
To verify an organization's charitable
status, you can:
• Check with the organization to
which you made the donation. The organization should be able to provide you
with verification of its charitable status.
• Use our online search tool at
IRS.gov/TEOS to see if an organization
is eligible to receive tax-deductible contributions (Publication 78 data).

Examples of Qualified
Charitable Organizations
The following list gives some examples
of qualified organizations. See Pub. 526
for more examples.
• Churches, mosques, synagogues,
temples, and other religious organizations.
• Boy Scouts, Boys and Girls Clubs
of America, CARE, Girl Scouts, Goodwill Industries, Red Cross, Salvation Army, and United Way.
• Fraternal orders, if the gifts will be
used for the purposes listed under Gifts
to Charity, earlier.
• Veterans' and certain cultural
groups.
• Nonprofit hospitals and medical
research organizations.
• Most nonprofit educational organizations, such as colleges, but only if
your contribution isn't a substitute for
tuition or other enrollment fees.
• Federal, state, and local governments if the gifts are solely for public
purposes.

Amounts You Can Deduct
Contributions can be in cash, property,
or out-of-pocket expenses you paid to do
volunteer work for the kinds of organizations described earlier. If you drove to
and from the volunteer work, you can
take the actual cost of gas and oil or 14
cents a mile. Add parking and tolls to
the amount you claim under either method. But don't deduct any amounts that
were repaid to you.
Gifts from which you benefit. If you
made a gift and received a benefit in return, such as food, entertainment, or
merchandise, you can generally only deduct the amount that is more than the

value of the benefit. But this rule doesn't
apply to certain membership benefits
provided in return for an annual payment of $75 or less or to certain items or
benefits of token value. For details, see
Pub. 526.
Example. You paid $70 to a charitable organization to attend a fund-raising
dinner and the value of the dinner was
$40. You can deduct only $30.
Gifts of $250 or more. You can deduct
a gift of $250 or more only if you have a
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
didn’t give you any goods or services in
return for your contribution. If you did
receive any goods or services, a description and estimate of the value must be
included. If you received only intangible
religious benefits (such as admission to
a religious ceremony), the organization
must state this, but it doesn't have to describe or value the benefit.
In figuring whether a gift is $250 or
more, don't combine separate donations.
For example, if you gave your church
$25 each week for a total of $1,300,
treat each $25 payment as a separate
gift. If you made donations through payroll deductions, treat each deduction
from each paycheck as a separate gift.
See Pub. 526 if you made a separate gift
of $250 or more through payroll deduction.
You must get the statement by

TIP the date you file your return or
the due date (including extensions) for filing your return, whichever
is earlier. Don't attach the statement to
your return. Instead, keep it for your records.
Limit on the amount you can deduct.
See Pub. 526 to figure the amount of
your deduction if any of the following
applies.
1. Your cash contributions or contributions of ordinary income property are
more than 30% of the amount on Form
1040, line 7.
2. Your gifts of capital gain property
are more than 20% of the amount on
Form 1040, line 7.

3. You gave gifts of property that
increased in value or gave gifts of the
use of property.

Amounts You Can't Deduct

•

Certain contributions that result in
a credit against the taxes owed to a state
or local government. See Pub. 526 for
more details and exceptions.
• An amount paid to or for the benefit of a college or university in exchange
for the right to purchase tickets to an
athletic event in the college or university's stadium.
• Travel expenses (including meals
and lodging) while away from home
performing donated services, unless
there was no significant element of personal pleasure, recreation, or vacation in
the travel.
• Political contributions.
• Dues, fees, or bills paid to country
clubs, lodges, fraternal orders, or similar
groups.
• Cost of raffle, bingo, or lottery
tickets. But you may be able to deduct
these expenses on line 16. See Line 16,
later, for more information on gambling
losses.
• Value of your time or services.
• Value of blood given to a blood
bank.
• The transfer of a future interest in
tangible personal property. Generally,
no deduction is allowed until the entire
interest has been transferred.
• Gifts to individuals and groups that
are operated for personal profit.
• Gifts to foreign organizations.
However, you may be able to deduct
gifts to certain U.S. organizations that
transfer funds to foreign charities and
certain Canadian, Israeli, and Mexican
charities. See Pub. 526 for details.
• Gifts to organizations engaged in
certain political activities that are of direct financial interest to your trade or
business. See section 170(f)(9).
• Gifts to groups whose purpose is
to lobby for changes in the laws.
• Gifts to civic leagues, social and
sports clubs, labor unions, and chambers
of commerce.
• Value of benefits received in connection with a contribution to a charitable organization. See Pub. 526 for exceptions.
• Cost of tuition. However, you may
be able to take an education credit (see
Form 8863).

A-10

Line 11
Gifts by Cash or Check
Enter on line 11 the total value of gifts
you made in cash or by check (including
out-of-pocket expenses).
Recordkeeping. For any contribution
made in cash, regardless of the amount,
you must maintain as a record of the
contribution a bank record (such as a
canceled check or credit card statement)
or a written record from the charity. The
written record must include the name of
the charity, date, and amount of the contribution. If you made contributions
through payroll deduction, see Pub. 526
for information on the records you must
keep. Don't attach the record to your tax
return. Instead, keep it with your other
tax records.

Qualified Contributions
In general, you can elect to treat gifts by
cash or check as qualified contributions
if:
• The gift was paid after October 8,
2017, to certain qualified charitable organizations,
• The gift was made for relief efforts
in the disaster area of a federally declared disaster eligible for this tax relief,
and
• You obtained, from the qualified
charitable organization, a written statement that the contribution was used (or
is to be used) for relief efforts in those
areas.
For details, including the types of charitable organizations that qualify and the
descriptions of the disaster areas eligible
for this tax relief, see Pub. 976.
Qualified contributions aren’t subject
to the adjusted gross income limitation;
however, certain limits may apply if
your qualified contributions are more
than the amount on Form 1040, line 7,
minus all other allowable contributions.
For details, see Pub. 526.
Include any contributions that you
elect to treat as qualified contributions in
the total amount reported on line 11. Indicate the election by also entering the
amount of your qualified contributions
on the dotted line next to the line 11 entry space.

Line 12
Other Than by Cash or
Check
Enter on line 12 the total value of your
contributions of property other than by
cash or check. If you gave used items,
such as clothing or furniture, deduct
their fair market value at the time you
gave them. Fair market value is what a
willing buyer would pay a willing seller
when neither has to buy or sell and both
are aware of the conditions of the sale.
For more details on determining the value of donated property, see Pub. 561.
Deduction more than $500. If the
amount of your deduction is more than
$500, you must complete and attach
Form 8283. For this purpose, the
“amount of your deduction” means your
deduction before applying any income
limits that could result in a carryover of
contributions.
Contribution of motor vehicle, boat,
or airplane. If you deduct more than
$500 for a contribution of a motor vehicle, boat, or airplane, you must also attach a statement from the charitable organization to your paper return. The organization may use Form 1098-C to provide the required information. If your total deduction is over $5,000 ($500 for
certain contributions of clothing and
household items (discussed next)), you
may also have to get appraisals of the
values of the donated property. See
Form 8283 and its instructions for details.
Contributions of clothing and household items. A deduction for these contributions will be allowed only if the
items are in good used condition or better. However, this rule doesn't apply to a
contribution of any single item for
which a deduction of more than $500 is
claimed and for which you include a
qualified appraisal and Form 8283 with
your tax return.
Recordkeeping. If you gave property,
you should keep a receipt or written
statement from the organization you
gave the property to, or a reliable written
record, that shows the organization's
name and address, the date and location
of the gift, and a description of the property. For each gift of property, you
should also keep reliable written records
that include:

• How you figured the property's
value at the time you gave it. If the value
was determined by an appraisal, keep a
signed copy of the appraisal.
• The cost or other basis of the property if you must reduce it by any 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.

!

Line 13
Carryover From Prior Year
You may have contributions that you
couldn't deduct in an earlier year because they exceeded the limits on the
amount you could deduct. In most cases,
you have 5 years to use contributions
that were limited in an earlier year. The
same limits apply this year to your carryover amounts as applied to those
amounts in the earlier year. After applying those limits, enter the amount of
your carryover that you are allowed to
deduct this year. See Pub. 526 for details.

Casualty and Theft
Losses
Line 15
Complete and attach Form 4684 to figure the amount of your loss. Only enter
the amount from Form 4684, line 18, on
line 15.
Don't enter a net qualified disaster loss from Form 4684,
CAUTION line 15, on line 15. Instead, enter that amount, if any, on line 16. See
Line 16, later, for information about reporting a net qualified disaster loss.

!

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 7.
See the Instructions for Form 4684
and Pub. 547 for more information.

Other Itemized
Deductions
Line 16
Increased Standard
Deduction Reporting
If you have a net qualified disaster loss
on Form 4684, line 15, and you aren’t
itemizing your deductions, you can
claim an increased standard deduction
using Schedule A by doing the following.
1. List the amount from Form 4684,
line 15, on the dotted line next to line 16
as "Net Qualified Disaster Loss," and attach Form 4684.
2. List your standard deduction
amount on the dotted line next to line 16
as "Standard Deduction Claimed With
Qualified Disaster Loss."
3. Combine the two amounts on
line 16 and enter on Form 1040, line 8.
Do not enter an amount on any other
line of Schedule A. For more information on how to determine your increased
standard deduction, see Pub. 976.

Net Qualified Disaster Loss
Reporting
If you have a net qualified disaster loss
on Form 4684, line 15, and you are
itemizing your deductions, list the
amount from Form 4684, line 15, on the
dotted line next to line 16 as "Net Qualified Disaster Loss" and include with
your other miscellaneous deductions on
line 16. Also be sure to attach Form
4684.

!

Don't include your net qualified
disaster loss on line 15.

CAUTION

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

A-11

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

line 16 and enter the total of these expenses on line 16. If you are filing a paper return and you can't fit all your expenses on the dotted lines next to
line 16, attach a statement instead showing the type and amount of each expense.
Only the expenses listed next
can be deducted on line 16. For
CAUTION more information about each of
these expenses, see Pub. 529.

!
•

Gambling losses (gambling losses
include, but aren't limited to, the cost of
non-winning bingo, lottery, and raffle
tickets), but only to the extent of gambling winnings reported on Schedule 1
(Form 1040), line 21.
• Casualty and theft losses of income-producing property from Form

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.
• A deduction for amortizable bond
premium (for example, a deduction allowed for a bond premium carryforward
or a deduction for amortizable bond premium on bonds acquired before October
23, 1986).
• An ordinary loss attributable to a
contingent payment debt instrument or
an inflation-indexed debt instrument (for
example, a Treasury Inflation-Protected
Security).
• Deduction for repayment of
amounts under a claim of right if over
$3,000. See Pub. 525 for details.

A-12

• Certain unrecovered investment in
a pension.
• Impairment-related work expenses
of a disabled person.

Total Itemized
Deductions
Line 18
If you elect to itemize for state tax or
other purposes even though your itemized deductions are less than your standard deduction, check the box on line 18.

2018 Optional State Sales Tax Tables
Income
But less
than

At least

1

2

Family Size
3
4

Alabama
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000

$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more

Income
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000

$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more

Income
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000

$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more

Income
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000

$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more

278
389
445
491
532
568
601
631
659
696
743
786
826
863
901
942
980
1015
1222

1
325
455
520
574
621
663
701
736
769
812
867
918
964
1007
1051
1098
1142
1184
1424

357
499
570
629
681
727
769
807
843
890
950
1006
1056
1103
1152
1204
1252
1297
1560

385
566
659
738
808
871
929
982
1032
1098
1184
1263
1336
1404
1476
1551
1623
1690
2088

405
595
692
775
849
915
976
1032
1084
1154
1244
1327
1404
1476
1551
1630
1705
1776
2194

California
355
521
606
679
743
801
854
903
949
1010
1088
1161
1228
1291
1356
1426
1492
1554
1919
236
352
413
464
510
552
590
626
659
703
761
814
863
909
958
1009
1058
1104
1377

250
374
438
493
542
586
626
664
699
746
807
864
916
965
1017
1071
1123
1172
1462

370
535
619
691
754
810
862
909
954
1012
1088
1158
1223
1283
1345
1412
1474
1534
1879

399
577
668
745
813
874
929
981
1029
1092
1174
1250
1319
1384
1452
1523
1591
1655
2028

Hawaii
325
471
545
607
663
712
757
799
838
890
957
1018
1075
1128
1182
1241
1296
1348
1651

382
534
609
672
728
777
821
862
900
951
1015
1074
1128
1178
1230
1285
1336
1385
1665

402
562
641
708
766
818
865
908
948
1001
1068
1131
1187
1240
1295
1353
1407
1458
1752

254
380
445
501
550
595
636
675
710
758
820
878
931
981
1033
1088
1141
1191
1485
1, 6
421
609
705
786
858
922
981
1035
1086
1153
1239
1319
1392
1461
1532
1608
1679
1747
2141

431
633
737
825
904
974
1039
1098
1154
1228
1324
1413
1495
1571
1651
1736
1816
1892
2337

430
602
687
758
820
875
925
972
1014
1071
1143
1210
1270
1327
1385
1447
1505
1559
1874

Family Size
3
4

291
430
501
562
616
664
709
750
789
840
906
967
1024
1077
1132
1191
1246
1299
1608

2
318
469
546
613
672
725
773
818
860
916
989
1056
1117
1175
1235
1300
1360
1418
1756

334
493
575
645
707
763
814
861
906
964
1041
1111
1176
1237
1301
1368
1432
1493
1849

150
218
253
282
308
331
353
372
391
415
447
476
502
527
553
581
607
632
776

164
239
277
309
337
363
386
408
428
455
489
521
550
578
606
637
665
692
850

173
252
292
326
356
383
408
431
452
480
516
550
581
610
640
672
702
731
897

322
479
561
631
693
749
800
848
893
953
1030
1102
1168
1230
1295
1364
1429
1491
1857

346
516
604
679
747
807
863
914
963
1027
1110
1188
1259
1326
1396
1471
1541
1608
2004

362
539
631
710
780
843
901
955
1006
1073
1160
1241
1316
1386
1459
1537
1611
1681
2095

425
602
691
765
831
889
942
991
1036
1096
1174
1245
1309
1370
1433
1499
1561
1620
1962

492
697
799
885
961
1028
1089
1146
1198
1268
1357
1439
1513
1584
1656
1733
1804
1872
2266

537
760
871
965
1047
1121
1187
1249
1306
1382
1479
1568
1649
1726
1804
1888
1966
2040
2469

346
512
596
669
733
791
844
893
939
1000
1079
1153
1220
1283
1349
1420
1486
1549
1918

356
526
614
688
754
814
868
919
966
1029
1111
1186
1255
1321
1388
1461
1529
1593
1974
185
270
313
349
381
410
437
461
484
514
553
589
622
653
685
720
752
782
961
382
570
667
750
825
891
953
1010
1064
1135
1227
1313
1391
1466
1543
1626
1704
1778
2216

370
546
637
714
783
845
901
954
1003
1068
1153
1231
1303
1371
1441
1517
1587
1654
2049

599
848
972
1077
1169
1251
1325
1394
1458
1542
1650
1749
1840
1925
2013
2106
2193
2276
2753

2

Family Size
3
4

398
589
687
770
845
912
973
1030
1083
1154
1245
1330
1408
1482
1558
1640
1717
1790
2219

2
436
645
752
844
925
999
1066
1128
1187
1264
1365
1458
1543
1624
1708
1798
1882
1962
2433

460
680
793
890
976
1054
1125
1190
1252
1334
1440
1538
1629
1714
1802
1897
1986
2070
2568

360
539
632
712
784
848
907
962
1014
1082
1172
1255
1331
1403
1478
1559
1635
1707
2135

376
563
661
744
819
886
948
1005
1059
1131
1224
1311
1391
1466
1545
1629
1708
1784
2231

226
333
388
435
476
514
548
580
609
649
700
747
790
831
874
919
962
1002
1240

239
352
410
460
504
543
580
613
645
686
740
790
836
880
925
973
1018
1061
1312

352
509
589
656
716
769
817
862
904
959
1031
1097
1157
1214
1273
1335
1394
1450
1774

373
539
624
695
758
814
866
913
958
1017
1093
1162
1227
1287
1349
1415
1478
1537
1881

Connecticut
193
281
325
363
397
427
454
480
503
535
575
613
647
679
713
749
782
814
1000

335
501
587
661
727
787
842
893
941
1004
1087
1164
1235
1302
1372
1446
1516
1584
1980
205
303
353
395
433
467
498
527
554
590
636
679
718
755
794
835
874
910
1126
321
463
535
596
650
698
742
783
821
871
936
996
1050
1102
1155
1212
1265
1315
1609

478
706
824
925
1014
1094
1168
1237
1301
1386
1496
1598
1692
1781
1873
1971
2063
2151
2668

Over 5

492
727
849
952
1044
1127
1203
1274
1340
1427
1541
1646
1743
1834
1929
2030
2125
2216
2749

511
756
882
990
1086
1172
1251
1324
1393
1484
1602
1711
1812
1907
2006
2111
2210
2304
2858

6.3500%
388
581
681
768
844
914
977
1037
1092
1167
1263
1352
1435
1513
1594
1680
1762
1840
2301

2

Illinois
639
904
1036
1148
1246
1333
1412
1485
1553
1642
1758
1864
1960
2051
2144
2243
2336
2424
2933

5
6.5000%

4

Georgia
394
588
689
775
851
920
984
1043
1098
1172
1267
1355
1437
1514
1594
1679
1760
1836
2289

6.0000%
571
808
927
1026
1114
1192
1263
1328
1389
1469
1573
1667
1754
1835
1919
2007
2091
2169
2625

1
Arkansas

6.0000%
373
556
651
732
805
870
930
986
1038
1107
1197
1281
1358
1430
1506
1587
1663
1735
2162

1

A-13

Over 5

2.9000%
180
262
303
339
370
398
424
447
470
499
537
572
604
634
665
698
730
759
933

1

Idaho
463
671
777
866
945
1016
1081
1141
1197
1270
1366
1454
1535
1610
1689
1773
1851
1926
2360

5
5.6000%

2

Florida
262
391
457
515
566
612
654
694
731
780
844
903
957
1009
1062
1119
1173
1225
1528

4.0000%
438
635
735
820
895
962
1023
1080
1132
1202
1293
1376
1452
1524
1598
1677
1751
1822
2233

2

Colorado
447
656
764
856
937
1010
1077
1139
1197
1274
1373
1465
1550
1629
1712
1800
1883
1961
2423

5.8130%
257
384
450
507
557
602
644
683
719
767
830
888
942
993
1045
1102
1155
1205
1504

1
Arizona

7.2500%
419
616
717
803
879
948
1011
1069
1123
1195
1289
1375
1454
1529
1606
1689
1767
1840
2273

4, 7

245
366
428
482
530
573
613
650
684
730
790
845
896
944
994
1048
1098
1147
1430

Over 5

4.0000%

3

District of Columbia

5

397
595
698
786
865
936
1001
1062
1119
1195
1294
1385
1470
1550
1633
1722
1805
1885
2358

410
614
720
811
893
966
1033
1096
1155
1233
1335
1430
1517
1600
1685
1777
1864
1946
2434

4.0000%
249
366
427
479
524
566
603
638
671
715
771
823
871
916
963
1013
1060
1104
1366

2

256
378
440
494
541
584
623
659
692
737
795
849
899
945
993
1045
1093
1139
1410

267
394
459
515
564
608
649
686
722
768
829
885
936
985
1035
1089
1140
1188
1470

6.2500%
389
562
650
724
790
849
903
952
999
1060
1139
1212
1279
1342
1407
1476
1541
1603
1962

402
581
671
748
816
877
933
984
1032
1095
1177
1253
1322
1387
1454
1526
1593
1657
2028

419
606
701
781
852
916
974
1028
1078
1144
1229
1308
1381
1449
1519
1594
1664
1731
2119

Income
But less
than

At least

1

2

Family Size
3
4

Indiana
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000

$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more

Income
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000

$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more

Income
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000

$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more

Income
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000

$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more

380
554
642
717
783
843
897
948
995
1057
1138
1212
1280
1344
1411
1482
1548
1612
1981

4
417
607
704
786
859
924
984
1039
1091
1159
1247
1329
1404
1474
1547
1625
1698
1767
2173

440
640
742
829
906
975
1038
1096
1151
1223
1316
1403
1482
1556
1633
1715
1792
1866
2294

347
516
603
677
744
803
858
909
956
1019
1101
1177
1247
1313
1381
1454
1523
1589
1974

366
544
636
714
784
847
905
958
1008
1075
1162
1242
1315
1385
1457
1534
1607
1676
2083

311
450
520
580
633
680
723
763
800
850
913
972
1026
1076
1128
1184
1236
1286
1575

332
480
555
619
675
726
772
814
854
907
975
1037
1095
1149
1205
1264
1320
1373
1682

362
540
632
711
782
845
904
958
1009
1077
1165
1247
1322
1393
1467
1546
1621
1692
2113

377
562
658
741
814
880
941
998
1051
1122
1213
1299
1377
1451
1529
1611
1689
1763
2202

Kentucky
318
472
551
619
679
734
784
830
873
931
1006
1075
1139
1199
1261
1328
1391
1450
1802
280
405
468
522
569
611
650
686
719
763
820
873
921
966
1013
1063
1109
1154
1412
338
504
590
664
729
788
843
894
941
1004
1086
1162
1233
1299
1368
1442
1511
1577
1969

470
685
794
888
970
1044
1111
1174
1232
1309
1409
1501
1586
1666
1748
1836
1919
1997
2456
391
582
680
764
839
906
968
1025
1079
1150
1243
1329
1408
1482
1559
1642
1720
1794
2230

1

360
521
603
673
734
789
839
886
929
986
1060
1128
1191
1250
1311
1376
1436
1494
1831
396
591
693
779
857
927
991
1051
1106
1181
1278
1368
1450
1529
1610
1697
1779
1857
2319

Family Size
3
4
1

336
501
587
660
725
784
839
889
936
999
1080
1156
1225
1291
1360
1433
1502
1567
1955

362
539
631
710
781
844
902
956
1007
1075
1162
1244
1319
1390
1463
1542
1616
1687
2104

377
563
659
741
815
881
942
998
1051
1122
1213
1298
1377
1451
1528
1610
1687
1761
2197

272
409
479
540
594
643
688
730
769
822
889
952
1010
1065
1122
1183
1241
1296
1620

283
425
499
562
618
669
716
760
800
855
925
991
1051
1108
1168
1231
1291
1348
1686

283
409
473
527
575
618
657
693
727
771
829
882
930
976
1023
1073
1121
1165
1426

316
457
528
588
642
689
733
773
811
861
925
984
1038
1089
1142
1198
1251
1301
1593

600
853
980
1086
1180
1264
1340
1410
1475
1562
1673
1775
1868
1955
2045
2141
2231
2316
2808

650
923
1061
1176
1278
1368
1451
1527
1598
1691
1811
1922
2022
2117
2215
2318
2415
2508
3041

Mississippi
408
609
713
803
882
954
1021
1082
1140
1216
1316
1409
1494
1575
1658
1748
1833
1913
2390

524
745
856
949
1031
1104
1171
1232
1289
1364
1461
1550
1632
1708
1787
1870
1949
2023
2453

291
437
513
578
636
688
736
781
823
879
952
1019
1081
1140
1201
1267
1328
1387
1734
4

303
438
507
565
616
662
704
743
779
826
888
945
997
1046
1096
1150
1201
1249
1529

Over 5

398
594
695
782
860
930
994
1054
1110
1184
1281
1371
1453
1531
1613
1699
1781
1859
2319
4.7227%
298
446
524
590
650
703
753
798
841
898
973
1042
1105
1165
1228
1295
1358
1418
1773
332
481
556
619
676
726
772
814
854
906
974
1036
1094
1147
1203
1262
1317
1370
1677
719
1021
1173
1301
1413
1514
1605
1689
1767
1870
2003
2125
2237
2342
2450
2564
2672
2774
3364

2

Family Size
3
4

475
667
763
843
914
976
1033
1085
1134
1198
1280
1355
1424
1488
1555
1625
1691
1753
2112

552
775
886
979
1061
1133
1199
1260
1316
1391
1486
1574
1653
1728
1805
1887
1963
2035
2452

603
847
968
1070
1159
1238
1310
1376
1438
1519
1623
1719
1806
1887
1971
2061
2144
2223
2678

257
367
422
469
510
546
580
610
639
677
725
770
811
849
889
931
970
1008
1225

270
385
443
491
534
572
607
639
669
709
760
807
849
890
931
975
1016
1056
1283

330
485
564
632
692
746
796
842
885
942
1015
1084
1146
1205
1267
1332
1393
1452
1794

346
509
592
664
727
783
835
884
929
989
1066
1138
1203
1265
1330
1398
1463
1524
1884

257
379
441
494
541
584
622
658
692
737
794
848
897
943
991
1042
1090
1136
1405

274
403
470
526
576
621
663
701
737
784
846
903
955
1004
1056
1110
1161
1210
1496

1

Maine
306
459
539
608
669
724
774
822
866
925
1001
1072
1138
1199
1264
1333
1397
1459
1825

238
339
390
433
471
505
536
564
591
626
671
712
750
785
822
861
897
932
1133
304
447
520
582
638
687
733
775
815
867
935
998
1056
1110
1166
1226
1283
1337
1652
232
341
397
444
487
525
560
592
622
662
714
762
806
848
891
937
980
1021
1262

Over 5

674
947
1083
1197
1296
1385
1465
1540
1608
1699
1816
1922
2020
2111
2205
2305
2398
2486
2995

720
1010
1155
1277
1383
1477
1563
1642
1716
1812
1937
2051
2155
2252
2352
2458
2558
2652
3195

5.5000%
279
398
457
508
552
592
628
661
692
733
785
834
878
919
962
1008
1050
1091
1326

4

Missouri
761
1082
1243
1379
1498
1604
1701
1790
1873
1982
2123
2252
2371
2482
2596
2718
2832
2939
3565

5
6.5000%

642
902
1031
1139
1234
1319
1395
1466
1531
1618
1729
1830
1923
2010
2099
2194
2283
2367
2852
4

Michigan
342
495
572
638
696
748
795
839
880
934
1003
1068
1127
1182
1239
1300
1357
1412
1728

7.0000%
688
977
1123
1245
1352
1448
1535
1616
1691
1790
1917
2034
2140
2241
2344
2454
2556
2654
3218

1
Kansas

411
612
717
807
887
959
1025
1087
1145
1221
1321
1414
1499
1580
1663
1753
1837
1918
2393

6.2500%
325
470
543
606
661
710
755
796
835
886
952
1013
1069
1122
1176
1234
1288
1339
1640

2

A-14

5
6.0000%

389
580
679
764
840
908
971
1029
1084
1157
1251
1339
1419
1496
1575
1660
1739
1816
2265
2, 8

255
382
448
505
556
602
644
683
719
768
831
890
945
996
1049
1106
1160
1211
1514

Massachusetts
378
547
633
706
771
829
881
930
976
1036
1114
1185
1251
1313
1377
1445
1509
1570
1924

6.8750%
388
578
677
762
838
906
969
1027
1082
1155
1249
1337
1418
1494
1574
1659
1739
1816
2267

2

Louisiana
407
605
707
794
872
942
1006
1066
1122
1196
1292
1381
1464
1541
1622
1708
1788
1866
2319

6.0000%
347
503
582
648
708
760
809
854
895
950
1022
1087
1148
1204
1263
1325
1384
1439
1764

1
Iowa

489
712
826
923
1008
1085
1155
1220
1281
1361
1465
1561
1649
1732
1818
1910
1995
2077
2554

6.0000%
380
565
660
742
814
880
940
995
1047
1117
1207
1290
1366
1439
1514
1594
1669
1741
2165

4

Minnesota

Over 5

7.0000%
457
665
771
862
942
1013
1079
1139
1196
1271
1368
1457
1540
1617
1697
1782
1862
1939
2384

4

Maryland

5

286
408
469
521
567
607
644
678
710
752
806
855
901
943
987
1034
1078
1119
1360

296
422
486
539
586
628
666
702
734
778
833
885
932
976
1021
1070
1115
1158
1407

6.0000%
358
526
613
687
752
811
865
915
961
1023
1103
1178
1246
1310
1377
1448
1514
1578
1950

2

367
541
630
705
773
833
888
940
988
1051
1134
1210
1280
1346
1414
1487
1556
1621
2004

381
560
652
731
800
863
920
973
1023
1089
1174
1253
1326
1394
1465
1541
1612
1680
2076

4.2250%
286
422
491
550
603
650
693
733
771
820
885
944
999
1051
1104
1161
1215
1266
1565

297
437
509
570
624
673
718
759
798
850
916
978
1035
1088
1144
1203
1258
1311
1621

310
457
532
597
654
705
752
795
836
890
960
1024
1084
1140
1198
1260
1318
1373
1698

Income
But less
than

At least

1

2

Family Size
3
4

Nebraska
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000

$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more

Income
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000

$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more

Income
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000

$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more

Income
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000

$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more

305
457
535
603
663
717
767
814
857
915
990
1060
1125
1186
1249
1317
1381
1441
1801

1
328
491
575
648
712
771
824
874
921
983
1064
1139
1209
1274
1342
1415
1484
1549
1936

342
512
600
675
743
804
860
912
961
1025
1110
1188
1260
1329
1400
1476
1547
1616
2019

New Mexico
320
483
568
641
706
765
819
870
918
981
1063
1140
1210
1277
1347
1421
1492
1559
1956

346
521
613
692
762
826
885
939
991
1059
1148
1231
1307
1379
1454
1535
1611
1684
2113

1

North Dakota
253
369
429
479
524
564
600
634
666
708
762
812
858
901
946
994
1038
1081
1331

278
406
472
527
577
621
661
698
733
780
840
895
946
994
1043
1096
1146
1193
1469

1

Pennsylvania
280
411
477
534
584
630
671
709
745
792
854
911
963
1012
1063
1117
1168
1217
1501

295
432
502
561
614
662
705
746
783
833
898
958
1012
1064
1118
1175
1228
1280
1579

382
576
678
765
844
914
979
1040
1096
1172
1271
1362
1447
1527
1610
1699
1784
1864
2340
317
463
538
602
658
709
755
798
838
891
960
1023
1082
1137
1193
1254
1311
1365
1683
315
461
536
600
656
707
754
797
837
890
960
1024
1082
1137
1195
1256
1313
1368
1688

2

Family Size
3
4

345
505
587
657
719
774
825
872
916
974
1050
1119
1183
1243
1306
1372
1434
1494
1842

5
375
550
639
715
782
843
898
949
997
1060
1142
1218
1288
1353
1421
1493
1561
1626
2005

395
578
672
751
822
886
944
998
1048
1114
1201
1280
1354
1422
1494
1570
1641
1709
2108

212
317
372
419
461
499
534
566
596
637
689
738
783
825
869
916
961
1003
1253

218
327
383
431
475
514
549
583
614
655
709
759
806
849
895
943
989
1033
1290

335
500
586
660
725
784
838
889
936
999
1080
1156
1225
1291
1359
1433
1501
1567
1954

345
516
604
680
747
808
864
916
965
1029
1113
1191
1263
1331
1401
1477
1547
1615
2014

New York
395
595
700
791
871
944
1011
1074
1133
1211
1313
1407
1495
1577
1663
1756
1843
1926
2417

202
302
355
399
439
475
508
539
568
606
656
702
745
785
827
872
914
954
1192
318
475
557
627
689
745
796
844
889
948
1026
1098
1164
1226
1291
1360
1426
1488
1855
351
498
573
635
690
739
783
824
863
913
978
1038
1092
1143
1196
1252
1305
1355
1643

381
541
622
690
750
803
851
896
937
992
1063
1128
1187
1243
1300
1361
1418
1473
1786

A-15

420
615
715
800
876
943
1005
1062
1116
1187
1279
1364
1442
1515
1591
1672
1749
1821
2245
226
339
397
447
492
533
570
604
637
680
736
788
836
881
928
978
1026
1071
1339
359
536
627
706
776
839
898
951
1002
1069
1157
1238
1312
1383
1456
1534
1608
1678
2092
425
605
695
770
837
897
951
1001
1047
1109
1187
1260
1326
1389
1453
1521
1585
1645
1996

2

Family Size
3
4

331
498
585
660
727
788
843
895
944
1009
1093
1171
1244
1312
1383
1460
1532
1600
2006

345
520
611
689
759
823
881
935
986
1054
1142
1224
1299
1371
1445
1525
1600
1672
2097

354
533
626
707
779
844
904
959
1011
1081
1171
1256
1333
1407
1483
1565
1642
1716
2152

4

North Carolina
231
346
405
457
503
544
582
617
650
694
751
804
853
900
948
999
1048
1094
1367

291
419
484
539
588
631
671
708
742
787
845
899
948
994
1042
1093
1140
1185
1449

345
497
575
640
697
749
796
839
880
933
1002
1066
1124
1179
1236
1296
1352
1406
1718

312
442
507
562
610
653
692
727
761
805
861
913
961
1005
1051
1100
1145
1189
1439

359
508
583
646
701
750
795
836
874
925
990
1050
1104
1156
1208
1264
1317
1366
1654

390
552
633
702
762
815
864
909
950
1005
1076
1141
1201
1256
1314
1375
1432
1486
1798

319
463
537
599
654
704
749
791
830
881
948
1010
1066
1119
1174
1233
1288
1340
1645

352
511
593
662
722
777
827
873
916
973
1047
1115
1177
1236
1297
1362
1422
1480
1818

365
550
647
730
804
871
933
991
1045
1116
1210
1297
1377
1453
1532
1617
1696
1772
2223

372
560
659
744
819
888
950
1009
1064
1137
1233
1321
1403
1480
1561
1647
1728
1806
2265

374
539
623
693
756
812
863
910
953
1012
1086
1155
1219
1278
1339
1405
1466
1524
1863

392
565
652
726
792
850
904
953
999
1060
1138
1210
1277
1339
1403
1471
1536
1596
1951

4.5000%
414
586
673
745
809
866
917
965
1009
1068
1143
1212
1275
1334
1395
1460
1520
1578
1910

2
373
542
628
701
766
823
876
925
971
1031
1110
1182
1248
1310
1375
1443
1508
1569
1927

Over 5

4.7500%
361
520
601
669
730
784
833
878
920
976
1049
1115
1176
1234
1293
1356
1415
1471
1798

1

South Carolina
440
626
720
798
867
929
985
1037
1085
1149
1230
1306
1374
1439
1505
1576
1642
1705
2069

5
6.6250%

360
543
638
720
793
859
920
977
1030
1101
1193
1279
1358
1433
1510
1594
1672
1747
2192
2

324
467
539
601
655
703
747
788
826
876
941
1001
1055
1107
1160
1216
1269
1320
1613

Oklahoma
366
547
641
722
793
858
917
972
1024
1093
1182
1265
1341
1413
1488
1568
1643
1715
2139

7.0000%
414
589
676
750
815
873
925
974
1019
1079
1156
1226
1291
1351
1414
1480
1543
1601
1943

1
New Jersey

436
638
742
830
908
978
1042
1102
1157
1231
1326
1414
1495
1571
1650
1734
1814
1889
2329

5.7500%
353
527
617
695
764
826
883
936
985
1052
1137
1217
1290
1360
1432
1509
1581
1650
2058

4
400
568
653
724
787
843
894
941
984
1042
1116
1184
1247
1305
1366
1430
1490
1547
1876

Over 5

4.0000%
223
333
391
440
484
524
561
595
627
669
724
775
822
867
913
963
1010
1054
1317

1

Rhode Island
321
471
547
613
671
722
770
814
855
910
980
1046
1106
1162
1221
1283
1342
1398
1724

5
6.8500%

409
599
696
779
852
918
978
1034
1086
1155
1244
1327
1402
1474
1548
1627
1701
1771
2184
2

Ohio
331
483
562
628
687
740
789
833
875
931
1003
1069
1130
1188
1247
1311
1370
1427
1759

6.0000%
310
454
527
590
646
696
742
784
824
876
944
1007
1065
1119
1175
1236
1292
1346
1661

1
Nevada

372
556
652
734
807
873
934
991
1044
1115
1206
1292
1370
1444
1521
1604
1682
1756
2195

5.0000%
307
448
521
582
637
686
731
772
811
862
929
990
1046
1099
1154
1213
1268
1321
1627

1
303
444
517
578
633
682
726
768
807
858
925
986
1043
1096
1151
1210
1265
1318
1626

361
539
632
712
783
847
906
961
1013
1081
1170
1253
1329
1401
1476
1556
1632
1704
2129
5.1250%

373
562
662
747
823
892
955
1014
1070
1144
1240
1329
1412
1490
1571
1658
1740
1818
2283

295
430
500
559
611
658
701
740
777
827
890
949
1003
1054
1106
1163
1215
1266
1559

Over 5

5.5000%
352
527
618
696
765
828
886
939
990
1056
1143
1224
1299
1369
1442
1520
1594
1665
2080

361
545
641
723
797
864
925
983
1036
1108
1201
1287
1367
1443
1521
1606
1685
1761
2211

5

434
614
705
781
848
907
962
1012
1058
1119
1198
1270
1336
1398
1462
1530
1594
1654
2002

461
654
750
831
902
966
1023
1076
1126
1191
1275
1352
1422
1488
1556
1629
1696
1760
2131

6.0000%
389
565
654
731
798
858
913
964
1012
1075
1156
1232
1301
1366
1433
1504
1572
1636
2009

401
583
676
754
824
886
943
996
1045
1110
1194
1272
1343
1410
1480
1554
1623
1689
2075

418
608
705
787
859
924
984
1039
1090
1158
1246
1327
1401
1471
1544
1621
1693
1762
2164

Income
But less
than

At least

1

2

Family Size
3
4

South Dakota
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000

$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more

Income
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000

$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more

Income
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000

$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more

Income
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000

$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more

346
501
579
646
705
757
805
849
891
946
1016
1082
1141
1198
1256
1318
1376
1431
1752

1

391
565
654
729
795
855
909
959
1006
1068
1148
1222
1289
1353
1418
1488
1554
1616
1980

419
607
702
783
854
918
976
1030
1081
1147
1233
1312
1385
1453
1524
1599
1669
1736
2127

342
499
579
646
706
760
809
855
897
953
1026
1093
1155
1213
1273
1337
1397
1454
1787

366
533
618
690
754
812
864
913
958
1018
1096
1168
1233
1295
1359
1428
1492
1553
1909

387
577
676
760
836
903
966
1023
1078
1150
1243
1330
1410
1485
1564
1648
1727
1802
2245

400
597
699
787
865
935
999
1059
1115
1190
1287
1376
1459
1537
1619
1705
1787
1865
2324

230
345
404
455
500
541
578
613
646
690
746
799
847
893
940
991
1039
1084
1353

239
358
420
473
520
562
602
638
672
717
776
831
881
929
978
1031
1081
1128
1408

Utah
307
446
518
578
632
680
724
765
803
853
918
978
1033
1085
1138
1196
1249
1300
1598
365
545
638
717
788
852
911
965
1017
1084
1173
1255
1330
1401
1475
1554
1628
1699
2117
216
322
378
425
468
506
541
574
604
645
698
747
792
834
879
926
971
1014
1265

459
664
769
857
935
1005
1069
1128
1183
1256
1350
1436
1516
1591
1668
1750
1828
1901
2329
397
579
671
750
820
882
939
992
1041
1107
1191
1269
1341
1408
1478
1552
1622
1688
2076

1

418
623
730
821
903
976
1043
1106
1164
1242
1343
1437
1524
1605
1690
1781
1866
1948
2427
251
376
441
497
546
591
632
670
706
754
816
873
926
976
1028
1084
1136
1186
1481

Family Size
3
4

450
652
754
841
917
986
1049
1107
1161
1232
1325
1410
1488
1561
1637
1718
1794
1866
2286

2
504
731
845
943
1029
1106
1176
1241
1302
1382
1485
1581
1669
1751
1836
1927
2012
2093
2564

540
782
905
1009
1101
1183
1258
1328
1393
1479
1590
1692
1786
1874
1965
2062
2153
2240
2744

221
318
368
410
447
480
510
538
564
598
643
684
722
757
793
832
869
904
1106

233
335
387
432
471
505
537
567
594
630
677
721
760
797
836
877
915
952
1165

240
346
399
445
485
521
554
584
613
650
698
743
784
822
862
904
944
982
1201

259
387
454
511
562
608
650
690
727
776
839
899
953
1004
1058
1115
1169
1221
1524

340
513
603
681
750
813
871
925
975
1043
1130
1212
1287
1358
1432
1512
1587
1658
2082

365
551
648
732
807
874
936
994
1049
1121
1215
1303
1384
1461
1540
1626
1706
1783
2240

Over 5

588
852
986
1099
1200
1289
1371
1447
1518
1612
1733
1844
1946
2042
2142
2248
2347
2441
2991
249
359
415
462
504
541
576
607
637
675
726
772
815
854
896
940
981
1020
1248
402
606
713
805
888
962
1030
1094
1154
1234
1338
1434
1524
1608
1696
1790
1879
1964
2466

2

Family Size
3
4

343
511
598
673
740
800
855
907
955
1019
1102
1179
1250
1317
1387
1462
1532
1599
1994

373
557
652
734
807
872
933
989
1041
1111
1202
1286
1364
1437
1513
1595
1671
1745
2177

393
586
686
772
849
918
981
1040
1095
1169
1265
1353
1435
1512
1592
1678
1759
1836
2291

265
383
443
493
538
578
615
649
680
722
776
826
871
914
958
1005
1050
1092
1336

283
409
473
527
575
617
657
693
726
771
829
882
930
976
1023
1074
1121
1166
1427

304
454
532
599
658
712
761
807
849
906
981
1049
1113
1172
1235
1301
1364
1424
1776

318
475
556
626
688
744
795
843
888
947
1025
1097
1163
1225
1290
1360
1425
1488
1857

1

Virginia
255
367
424
473
515
554
588
621
651
691
742
789
833
873
916
961
1003
1043
1276

6.0000%
393
592
697
787
867
940
1007
1069
1127
1205
1307
1401
1488
1571
1657
1749
1835
1918
2409

1
Texas

618
895
1036
1155
1261
1355
1441
1521
1595
1694
1821
1938
2045
2146
2251
2362
2467
2566
3144

6.0000%
245
353
408
455
496
532
566
597
626
664
714
759
801
840
881
924
965
1003
1228

1
381
575
676
763
841
912
977
1037
1094
1170
1268
1360
1444
1524
1607
1696
1781
1861
2337

5
7.0000%

566
820
949
1059
1155
1242
1321
1394
1462
1552
1668
1776
1874
1967
2062
2164
2260
2351
2881
1

West Virginia
428
639
748
842
925
1000
1069
1133
1194
1273
1377
1473
1562
1646
1733
1826
1913
1997
2489

4.0000%
246
368
432
486
535
578
619
656
691
738
798
854
906
955
1006
1060
1111
1160
1449

2

Vermont
417
607
704
787
860
926
986
1041
1093
1161
1250
1332
1407
1478
1551
1629
1702
1772
2178

6.5000%
410
612
716
806
886
958
1024
1085
1143
1219
1318
1410
1495
1575
1658
1747
1831
1911
2382

1
Tennessee

483
700
809
903
985
1058
1126
1188
1246
1323
1422
1513
1597
1676
1757
1844
1925
2003
2453

4.7000%
383
558
647
723
790
851
906
957
1004
1067
1148
1224
1293
1358
1425
1496
1564
1628
2001

1

Wyoming

Over 5

4.5000%
441
639
739
824
899
966
1027
1084
1137
1207
1297
1381
1457
1529
1603
1682
1757
1827
2238

2

Washington

5

237
342
396
441
481
517
550
580
609
646
694
739
780
818
858
900
939
977
1196
282
421
493
555
610
660
706
748
788
841
909
973
1032
1087
1145
1207
1265
1320
1647

Over 5

6.2500%
407
607
711
800
880
951
1017
1078
1136
1212
1311
1403
1488
1568
1651
1740
1824
1904
2376

2

Wisconsin
414
625
735
830
915
992
1062
1128
1190
1272
1379
1479
1571
1658
1749
1846
1937
2025
2543

5

418
624
731
823
905
978
1046
1109
1168
1246
1348
1443
1530
1613
1698
1790
1876
1958
2444

434
648
759
854
939
1015
1085
1150
1212
1293
1399
1497
1588
1673
1762
1857
1947
2032
2536

4.3000%
296
428
495
552
602
647
688
726
761
808
868
924
975
1023
1072
1125
1175
1222
1496

1

307
444
514
573
625
671
714
753
790
838
901
958
1011
1061
1112
1167
1219
1267
1551

323
466
539
601
656
704
749
790
829
880
945
1006
1061
1113
1167
1225
1279
1330
1628

5.0000%
328
490
573
645
709
767
820
870
916
977
1057
1131
1200
1264
1331
1403
1471
1535
1916

336
501
587
661
727
786
840
891
938
1001
1083
1159
1229
1295
1364
1438
1507
1573
1963

347
518
606
682
750
811
868
920
969
1034
1118
1197
1269
1337
1408
1484
1556
1624
2027

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 6.00% state sales tax rate
for a total of 7.25%. Some California localities impose a larger local sales tax. Taxpayers who reside in those
jurisdictions should use the Ratio Method to determine their local sales tax deduction, then add that to the
appropriate amount in the state table. The denominator of the correct ratio is 7.25%, and the numerator is the total
sales tax rate minus 7.25%.
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 The 4.0% rate for Hawaii is actually an excise tax but is treated as a sales tax for purpose of this deduction.
7 The rate increased during 2018 so the given rate is an average for the year.
8 The rate decreased during 2018 so the given rate is an average for the year.

A-16

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

AND you live in…

Alaska

Any locality that imposes a local sales tax

THEN use Local Table…
C

Arizona

Chandler, Glendale, Mesa, Peoria, Phoenix, Tucson, or Yuma

A

Gilbert, Scottsdale, Tempe, or any other locality that imposes a local sales tax

B

Arkansas

Any locality that imposes a local sales tax

B

Colorado

Arvada, Boulder, Greeley, Longmont, Thornton, or Westminster

B

Adams County, Arapahoe County, Aurora, Boulder County, Centennial, Colorado Springs, Denver City, El Paso County, Fort Collins,
Jefferson County, Lakewood, Larimer County, Pueblo City, Pueblo County, or any other locality that imposes a local sales tax

A

Georgia

Any locality that imposes a local sales tax

B

Illinois

Arlington Heights, Aurora, Bloomington, Champaign, Chicago, Cicero, Decatur, Elgin, Evanston, Joliet, Palatine, Peoria, Schaumburg, Skokie,
Springfield, Waukegan, or any other locality that imposes a local sales tax

A

Louisiana

Ascension Parish, Bossier Parish, Caddo Parish, Iberia 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

C

Calcasieu Parish

A

Mississippi

East Baton Rouge Parish, Jefferson Parish, Lafayette Parish, or any other locality that imposes a local sales tax

B

City of Jackson only

A

City of Tupelo only

B

Missouri

Any locality that imposes a local sales tax

B

New York

Counties: Albany, Allegany, Broome, Cattaraugus, Cayuga, Chautauqua, Chemung, Chenango, Clinton, Columbia, Cortland, Delaware,
Dutchess, Erie, Essex, Franklin, Fulton, Genesee, Greene, Hamilton, 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, Tioga, Tompkins, Ulster, Warren, Washington, Wayne, Westchester,
Wyoming, or Yatess

A

Cities: Olean, Salamanca, Auburn, Gloversville, Johnstown, New York, Norwich (Chenango County), Oneida (Madison County), Rome, Utica,
Oswego, Saratoga Springs, Ithaca, Glens Falls, Mount Vernon, New Rochelle, White Plains, or Yonkers

A

Any other locality that imposes a local sales tax

D*

North Carolina

Any locality that imposes a local sales tax

A

South Carolina

Aiken County, Allendale, Andersonn County, Bamberg County, Barnwell County, Cherokee County, Chester County, Chesterfield County,
Colleton County, Darlington County, Dillon County, Florence County, Georgetown County, Greenwood County, Hampton County, Horry
County, Kershaw County, Lancaster County, Lee County, Lexington County, Marion County, Marlboro County, McCormick County,
Newberry County, Orangeburg County, Spartanburg County, Sumter County, Williamsburg County, York County, or Myrtle Beach

A

Abbeville County, Berkeley County, Calhoun County, Charleston, Clarendon County, Dorchester County, Edgefield County, Fairfield County,
Jasper County, Laurens County, Pickens County, Richland County, Saluda County, Union County, or any other locality that imposes a local
sales tax

B

Tennessee

Any locality that imposes a local sales tax

B

Utah

Any locality that imposes a local sales tax

A

Virginia

Any locality that imposes a local sales tax

B

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

2018 Optional Local Sales Tax Tables
Family Size

Income
At
least
$0
20,000
30,000
40,000
50,000
60,000
70,000
80,000
90,000
100,000
120,000
140,000
160,000
180,000
200,000
225,000
250,000
275,000
300,000

But less
than
$20,000
30,000
40,000
50,000
60,000
70,000
80,000
90,000
100,000
120,000
140,000
160,000
180,000
200,000
225,000
250,000
275,000
300,000
or more

1

2

3

52
75
86
96
105
113
120
126
133
141
151
161
170
178
187
196
204
213
260

56
81
94
105
114
123
131
138
145
153
165
175
185
194
204
214
223
232
284

4

Family Size
5

Over
5

1

2

70
98
111
123
133
142
150
158
165
174
186
197
207
216
226
236
245
254
306

79
111
127
140
152
162
171
180
188
198
212
224
235
246
257
268
279
289
348

Local Table A
59
86
99
110
121
129
138
145
152
162
174
185
195
205
215
225
235
245
299

62
89
103
115
125
134
143
151
158
168
180
192
203
213
223
234
244
254
311

3

4

Family Size
5

Over
5

1

2

74
106
121
135
146
157
166
175
183
194
208
220
232
243
254
266
277
288
350

85
121
139
154
167
179
190
200
209
222
238
252
265
278
291
304
317
329
400

Local Table B
63
92
106
118
129
139
147
155
163
173
186
198
209
219
230
241
252
262
321

66
95
110
123
134
144
153
162
170
180
193
206
217
228
239
251
262
272
334

86
120
137
151
164
175
185
194
203
214
229
242
254
266
277
290
301
312
376

91
127
145
160
173
185
196
206
215
227
242
256
269
281
293
306
319
330
397

3

Family Size

4

5

Over
5

1

2

51
76
89
100
110
119
127
135
142
152
164
176
186
196
207
218
229
239
298

53
79
93
105
115
125
134
142
149
159
172
185
196
206
217
229
240
251
313

Local Table C
95
133
152
167
181
193
204
215
224
237
253
267
281
293
306
320
333
345
415

A-17

101
141
161
177
192
205
217
228
238
251
268
283
298
311
325
339
353
365
439

92
131
150
167
181
194
206
217
227
240
257
273
287
301
315
329
343
356
432

97
139
159
177
192
205
218
229
240
254
272
289
304
318
333
349
363
377
458

102
145
166
185
201
215
228
240
251
266
284
302
318
333
348
364
380
394
478

3

4

5

Over
5

Local Table D
108
154
176
196
213
228
242
254
266
282
302
320
337
353
369
386
403
418
507

55
82
96
108
119
129
137
146
154
164
177
190
202
212
224
236
247
258
323

56
83
98
110
121
131
140
149
157
167
181
194
206
217
228
241
253
264
329

57
85
99
112
123
133
143
151
159
170
184
197
209
220
232
245
257
268
335

58
87
101
114
126
136
146
154
163
174
188
201
213
225
237
250
262
274
342