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pdfDepartment of the Treasury
Internal Revenue Service
2020 Instructions for Schedule A
Itemized
Deductions
Use Schedule A (Form 1040) to figure your itemized deductions. In most cases, your
federal income tax will be less if you take the larger of your itemized deductions or
your standard deduction.
If you itemize, you can deduct a part of your medical and dental expenses, and
amounts you paid for certain taxes, interest, contributions, and other expenses. You
can also deduct certain casualty and theft losses.
If you and your spouse paid expenses jointly and are filing separate returns for
2020, see Pub. 504 to figure the portion of joint expenses that you can claim as itemized deductions.
!
Don't include on Schedule A items deducted elsewhere, such as on Form
1040, Form 1040-SR, or Schedule C, E, or F.
CAUTION
Section references are to the Internal
Revenue Code unless otherwise noted.
Future Developments. For the latest
information about developments related
to Schedule A (Form 1040) and its instructions, such as legislation enacted after they were published, go to IRS.gov/
ScheduleA.
What's New
Qualified contributions. For 2020 and
2021, you may be able to elect a temporary suspension of certain limitations
that apply to cash contributions made
during the year. See Line 11, later, and
Pub. 526 for more information.
Standard mileage rates. The standard
mileage rate allowed for operating expenses for a car when you use it for
medical reasons decreased to 17 cents a
mile. The 2020 rate for use of your vehicle to do volunteer work for certain
charitable organizations remains at 14
cents a mile.
Medical and Dental
Expenses
You can deduct only the part of your
medical and dental expenses that exceeds 7.5% of the amount of your adjusted gross income on Form 1040 or
1040-SR, line 11.
If you received a distribution
from a health savings account
CAUTION or a medical savings account in
2020, see Pub. 969 to figure your deduction.
!
Deceased taxpayer. Certain medical
expenses paid out of a deceased taxpayer's estate can be claimed on the deceased taxpayer's final return. See Pub.
502 for details.
More information. Pub. 502 discusses
the types of expenses you can and can’t
deduct. It also explains when you can
deduct capital expenses and special care
expenses for disabled persons.
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 16. You
can't deduct insurance premiums paid by
making a pre-tax reduction to your employee compensation because these
amounts are already being excluded
from your income by not being included
in box 1 of your Form(s) W-2. If you are
a retired public safety officer, you can't
deduct any premiums you paid to the exA-1
Jan 04, 2021
Cat. No. 53061X
tent they were paid for with a tax-free
distribution from your retirement plan.
If, during 2020, 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, and insulin treatments 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 17 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
2020, of the person for whom the premiums were paid. See the following chart
for details.
THEN the most
you can deduct
is . . .
.
IF the person was,
at the end of 2020,
age . . .
40 or under
$ 430
41–50
$ 810
51–60
$ 1,630
61–70
$ 4,350
71 or older
$ 5,430
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.
A-2
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 16, reduce the premiums by the amount on line 16.
If, during 2020, 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
2020 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 $4,300 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 2020 return.
Example. You provided over half of
your mother's support but can't claim her
as a dependent because she received wages of $4,300 in 2020. You can include
on line 1 any medical and dental expenses you paid in 2020 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 2020 for
medical or dental expenses you paid in
2020, reduce your 2020 expenses by this
amount. If you received a reimbursement in 2020 for prior year medical or
dental expenses, don't reduce your 2020
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 8. See Pub. 502 for details on how
to figure the amount to include.
Cafeteria plans. You can’t deduct
amounts that have already been excluded from your income; so, don’t include
on line 1 insurance premiums paid by an
employer-sponsored health insurance
plan (cafeteria plan) unless the premiums are included in box 1 of your
Form(s) W-2. Also, don't include any
other medical and dental expenses paid
by the plan unless the amount paid is included in box 1 of your Form(s) W-2.
Taxes You Paid
Taxes You Can't Deduct
• Federal income and most excise
taxes.
• Social security, Medicare, federal
unemployment (FUTA), and railroad retirement (RRTA) taxes.
• Customs duties.
• Federal estate and gift taxes. However, see Line 16, later, if you had income in respect of a decedent.
• Certain state and local taxes, including tax on gasoline, car inspection
fees, assessments for sidewalks or other
improvements to your property, tax you
paid for someone else, and license fees
(for example, marriage, driver's, and
pet).
• Foreign personal or real property
taxes.
For more information about this safe
harbor and examples, see Notice
2019-12
at
IRS.gov/irb/
2019-27_IRB#NOT-2019-12.
U.S. possession taxes. Include taxes
imposed by a U.S. possession with your
state and local taxes on lines 5a, 5b, and
5c. However, don't include any U.S.
possession taxes you paid that are allocable to excluded income.
Line 5
Line 5a
The deduction for state and local taxes is
generally limited to $10,000 ($5,000 if
married filing separately). State and local taxes subject to this limit are the taxes that you include on lines 5a, 5b, and
5c.
Safe harbor for certain charitable
contributions made in exchange for a
state or local tax credit. If you made a
charitable contribution in exchange for a
state or local tax credit and your charitable contribution deduction must be reduced as a result of receiving or expecting to receive the tax credit, you may
qualify for a safe harbor that allows you
to treat some or all of the disallowed
charitable contribution as a payment of
state and local taxes.
The safe harbor applies if you meet
the following conditions.
1. You made a cash contribution to
an entity described in section 170(c).
2. In return for the cash contribution, you received a state or local tax
credit.
3. You must reduce your charitable
contribution amount by the amount of
the state or local tax credit you receive.
If you meet these conditions, and to the
extent you apply the state or local tax
credit to this or a prior year's state or local tax liability, you may include this
amount on line 5a, 5b, or 5c, whichever
is appropriate. To the extent you apply a
portion of the credit to offset your state
or local tax liability in a subsequent year
(as permitted by law), you may treat this
amount as state or local tax paid in the
year the credit is applied.
A-3
You may want to take a credit
TIP for U.S. possession tax instead
of a deduction. See the instructions for Schedule 3 (Form 1040), line 1,
for details.
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 2020. Your
Form(s) W-2 will show these amounts.
Forms
W-2G,
1099-G,
1099-R,
1099-MISC, and 1099-NEC may also
show state and local income taxes withheld; however, don't include on line 5a
any withheld taxes you deducted on other forms, such as Schedule C, E or F.
• State and local income taxes paid
in 2020 for a prior year, such as taxes
paid with your 2019 state or local income tax return. Don't include penalties
or interest.
• State and local estimated tax payments made during 2020, including any
part of a prior year refund that you chose
to have credited to your 2020 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 2020, or
• Refund of, or credit for, prior year
state and local income taxes you actually
received in 2020. Instead, see the instructions for Schedule 1 (Form 1040),
line 1.
State and Local General
Sales Taxes
If you elect to deduct state and local
general sales taxes instead of income
taxes, you must check the box on
line 5a. To figure your state and local
general sales tax deduction, you can use
either your actual expenses or the optional sales tax tables.
Actual Expenses
Generally, you can deduct the actual
state and local general sales taxes (including compensating use taxes) you
paid in 2020 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 2020 for amounts paid
in 2020, reduce your actual 2020 state
and local general sales taxes by this
amount. If you received a refund of state
or local general sales taxes in 2020 for
prior year purchases, don't reduce your
2020 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 8. See Recoveries in Pub. 525 for details.
Optional Sales Tax Tables
Instead of using your actual expenses,
you can use the 2020 Optional State
Sales Tax Table and the 2020 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 2020, enter the applicable
amount, based on your 2020 income and
family size, from the 2020 Optional
State Sales Tax Table for your state.
Read down the “At least–But less than”
columns for your state and find the line
that includes your 2020 income. If married filing separately, don't include your
spouse's income.
A-4
Note. The family size column refers to
the number of dependents listed on
page 1 of Form 1040 or Form 1040-SR
(and any continuation sheets) plus you
and, if you are filing a joint return, your
spouse. If you are married and not filing
a joint return, you can include your
spouse in family size only in certain circumstances, which are described in Pub.
501.
Income. Your 2020 income is the
amount shown on your Form 1040 or
1040-SR, line 11, plus any nontaxable
items, such as the following.
• Tax-exempt interest.
• Veterans' benefits.
• Nontaxable combat pay.
• Workers' compensation.
• Nontaxable part of social security
and railroad retirement benefits.
• Nontaxable part of IRA, pension,
or annuity distributions. Don't include
rollovers.
• Public assistance payments.
What if you lived in more than one
state? If you lived in more than one
state during 2020, 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 2020 and the denominator of which is the total number of days
in the year (366).
3. If you also lived in a locality during 2020 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, 2020 (244
days), and in State B from September 1
through December 31, 2020 (122 days).
The table amount for State A is $500.
The table amount for State B is $400.
You would figure your state general
sales tax as follows.
State and Local General Sales Tax Deduction
Worksheet—Line 5a
TIP
Keep for Your Records
Instead of using this worksheet, you can find your deduction by using the Sales Tax Deduction
Calculator at IRS.gov/SalesTax.
Before you begin:
See the instructions for line 1 of the worksheet if you:
Lived in more than one state during 2020, or
Had any nontaxable income in 2020.
1. Enter your state general sales taxes from the 2020 Optional State Sales Tax Table
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
$
Next. If, for all of 2020, 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 2020?
No. Enter -0-.
..............
2.
$
Yes. Enter your base local general sales taxes from the 2020 Optional Local
Sales Tax Tables.
3. Did your locality impose a local general sales tax in 2020? 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 2020, 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 2020, see the instructions for line 6 of the worksheet.
A-5
....................
State A:
State B:
Total
$500 x 244/366 =
$400 x 122/366 =
$333
133
=
$466
If none of the localities in which you
lived during 2020 imposed a local general sales tax, enter $466 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 $133 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 2020, enter
the applicable amount, based on your
2020 income and family size, from the
2020 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 2020 income. See the instructions
for line 1 of the worksheet to figure your
2020 income. The family size column
refers to the number of dependents listed
on page 1 of Form 1040 or Form
1040-SR (and any continuation sheets)
plus you and, if you are filing a joint return, your spouse. If you are married and
not filing a joint return, you can include
your spouse in family size only in certain circumstances, which are described
in Pub. 501.
What if you lived in more than one
locality? If you lived in more than one
locality during 2020, 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 2020 and the denominator is the total number of days in the
year (366). If you lived in more than one
locality in the same state and the local
general sales tax rate was the same for
each locality, enter the total of the prorated table amounts for each locality in
that state on line 2. Otherwise, complete
a separate worksheet for lines 2 through
6 for each locality and enter each prorated table amount on line 2 of the applicable worksheet.
Example. You lived in Locality 1
from January 1 through August 31, 2020
(244 days), and in Locality 2 from September 1 through December 31, 2020
(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 244/366 = $ 67
$150 x 122/366 =
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 2020? If you
checked the “Yes” box and your local
general sales tax rate changed during
2020, 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
2020 and the denominator is the total
number of days in the year (366). 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, 2020 (274 days).
The rate increased to 1.75% for the period from October 1 through December
31, 2020 (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 274/366 = 0.749
1.75 x 92/366 = 0.440
= 1.189
What if you lived in more than one
locality in the same state during 2020?
Complete a separate worksheet for lines
2 through 6 for each locality in your
A-6
state if you lived in more than one locality in the same state during 2020 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 2020 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 2020 and the denominator is the
total number of days in the year (366).
Example. You lived in Locality 1
from January 1 through August 31, 2020
(244 days), and in Locality 2 from September 1 through December 31, 2020
(122 days). The local general sales tax
rate for Locality 1 is 1%. The rate for
Locality 2 is 1.75%. You would enter
“0.667” on line 3 for the Locality 1
worksheet and “0.583” for the Locality
2 worksheet, figured as follows.
Locality 1:
Locality 2:
1.00 x 244/366 = 0.667
1.75 x 122/366 = 0.583
Line 6. If you lived in more than one
locality in the same state during 2020,
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 2020. 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 2020, see Refund
of general sales taxes, earlier.
Line 5b
State and Local Real Estate
Taxes
If you are a homeowner who
TIP received assistance under a
State Housing Finance Agency
Hardest Hit Fund program or an Emergency Homeowners' Loan program, see
Pub. 530 for the amount you can include
on line 5b.
Enter on line 5b the state and local taxes
you paid on real estate you own that
wasn't used for business, but only if the
taxes are assessed uniformly at a like
rate on all real property throughout the
community, and the proceeds are used
for general community or governmental
purposes. Pub. 530 explains the deductions homeowners can take.
Don't include the following amounts
on line 5b.
•
Foreign taxes you paid on real 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
2020.
If you sold your home in 2020, 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 2020 and assessed prior to 2021 can be deducted for
2020. 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 2020 of real estate
taxes you paid in 2020, reduce your deduction by the amount of the refund or
rebate. If you received a refund or rebate
in 2020 of real estate taxes you paid in
an earlier year, don't reduce your deduction by this amount. Instead, you must
A-7
include the refund or rebate in income
on Schedule 1 (Form 1040), line 8, if
you deducted the real estate taxes in the
earlier year and the deduction reduced
your tax. See Recoveries in Pub. 525 for
details on how to figure the amount to
include in income.
Line 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 2020 and assessed prior to 2021 can be deducted for
2020. State or local law determines
whether and when a property tax is assessed, which is generally when the taxpayer becomes liable for the property
tax imposed.
Line 6
Other Taxes
Enter only one total on line 6, but list the
type and amount of each tax included.
Include on this line income taxes you
paid to a foreign country and generation
skipping tax (GST) imposed on certain
income distributions.
You may want to take a credit
TIP for the foreign tax instead of a
deduction. See the instructions
for Schedule 3 (Form 1040), line 1, for
details.
Don't include taxes you paid to a U.S.
possession on this line; instead, include
U.S. possession taxes on the appropriate
state and local tax line.
Don't include federal estate tax on income in respect of a decedent on this
line; instead, include it on line 16.
Interest You Paid
The rules for deducting interest vary, depending on whether the loan proceeds
are used for business, personal, or investment activities. See Pub. 535 for
more information about deducting business interest expenses. See Pub. 550 for
more information about deducting investment interest expenses. You can't
deduct personal interest. However, you
can deduct qualified home mortgage interest (on your Schedule A) and interest
on certain student loans (on Schedule 1
(Form 1040), line 20), 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
2020 that applies to any period after
2020, you can deduct only amounts that
apply for 2020.
Use Schedule A to deduct qualified
home mortgage interest and investment
interest.
Line 8
Home Mortgage Interest
If you are a homeowner who
TIP received assistance under a
State Housing Finance Agency
Hardest Hit Fund program or an Emergency Homeowners' Loan program, see
Pub. 530 for the amount you can deduct
on line 8a or 8b.
A home mortgage is any loan that is secured by your main home or second
home, regardless of how the loan is labeled. It includes first and second mortgages, home equity loans, and refinanced mortgages.
A home can be a house, condominium, cooperative, mobile home, boat, or
similar property. It must provide basic
living accommodations including sleeping space, toilet, and cooking facilities.
Check the box on line 8 if you had
one or more home mortgages in 2020
with an outstanding balance and you
didn't use all of your home mortgage
proceeds from those loans to buy, build,
or substantially improve your home. Interest paid on home mortgage proceeds
used for other purposes isn’t deductible
on lines 8a or 8b.
See Limits on home mortgage interest, later, for more information about
what interest you can include on lines 8a
and 8b.
If you used any home mortgage
TIP proceeds for a business or investment purpose, interest you
paid that is allocable to those proceeds
may still be deductible as a business or
investment expense elsewhere on your
return.
Limits on home mortgage interest.
Your deduction for home mortgage interest is subject to a number of limits. If
one or more of the following limits applies, see Pub. 936 to figure your deduction.
Limit for loan proceeds not used to
buy, build, or substantially improve
your home. You can only deduct home
mortgage interest to the extent that the
loan proceeds from your home mortgage
are used to buy, build, or substantially
improve the home securing the loan
("qualifying debt"). Make sure to check
the box on line 8 if you had one or more
home mortgages in 2020 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 in-
A-8
formation 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
taken out after December 15, 2017, you
can only deduct home mortgage interest
on up to $750,000 ($375,000 if you are
married filing separately) of that debt. If
you also have qualifying debt subject to
the $1,000,000 limitation discussed under Limit on loans taken out on or before December 15, 2017, earlier, the
$750,000 limit for debt taken out after
December 15, 2017, is reduced by the
amount of your qualifying debt subject
to the $1,000,000 limit. An exception
exists for certain loans taken out after
December 15, 2017, but before April 1,
2018. If the exception applies, your loan
may be treated in the same manner as a
loan taken out on or before December
15, 2017; see Pub. 936 for more information about this exception.
See Pub. 936 to figure your deduction
if you have loans taken out after October
13, 1987, that exceed $750,000
($375,000 if you are married filing separately).
Limit when loans exceed the fair
market value of the home. If the total
amount of all mortgages is more than
the fair market value of the home, see
Pub. 936 to figure your deduction.
Line 8a
Enter on line 8a mortgage interest and
points reported to you on Form 1098 unless one or more of the limits on home
mortgage interest apply to you. For
more information about these limits, see
Limits on home mortgage interest, earlier.
Home mortgage interest limited. If
your home mortgage interest deduction
is limited, see Pub. 936 to figure the
amount of mortgage interest and points
reported to you on Form 1098 that are
deductible. Only enter on line 8a the deductible mortgage interest and points
that were reported to you on Form 1098.
Refund of overpaid interest. If your
Form 1098 shows any refund of overpaid interest, don't reduce your
deduction by the refund. Instead, see the
instructions for Schedule 1 (Form 1040),
line 8.
More than one borrower. If you and
at least one other person (other than
your spouse if you file a joint return)
were liable for and paid interest on a
mortgage that was your home, you can
only deduct your share of the interest.
Shared interest reported on your
Form 1098. If the shared interest was
reported on the Form 1098 you received,
deduct only your share of the interest on
line 8a. Let each of the other borrowers
know what his or her share is.
Shared interest reported on someone
else's Form 1098. If the shared interest
was reported on the other person's Form
1098, report your share of the interest on
line 8b (as explained in Line 8b, later).
Form 1098 doesn’t show all interest
paid. If you paid more interest to the recipient than is shown on Form 1098, include the larger deductible amount on
line 8a and explain the difference. If you
are filing a paper return, explain the difference by attaching a statement to your
paper return and printing “See attached”
to the right of line 8a.
If you are claiming the mortgage interest credit (for holders
CAUTION of qualified mortgage credit
certificates issued by state or local governmental units or agencies), subtract
the amount shown on Form 8396, line 3,
from the total deductible interest you
paid on your home mortgage. Enter the
result on line 8a.
!
Line 8b
If you paid home mortgage interest to a
recipient who didn’t provide you a Form
1098, report your deductible mortgage
interest on line 8b. Your deductible
mortgage interest may be less than what
you paid if one or more of the limits on
home mortgage interest apply to you.
For more information about these limits,
see Limits on home mortgage interest,
earlier.
Seller financed mortgage. If you paid
home mortgage interest to the person
from whom you bought the home and
that person didn’t provide you a Form
1098, write that person's name, identifying number, and address on the dotted
lines next to line 8b. If the recipient of
your home mortgage payment(s) is an
individual, the identifying number is 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 borrow money are generally deductible
over the life of the loan. See Pub. 936 to
figure the amount you can deduct.
Points paid for other purposes, such as
for a lender's services, aren't deductible.
Refinancing. Generally, you must deduct points you paid to refinance a mortgage over the life of the loan. This is
true even if the new mortgage is secured
by your main home.
If you used part of the proceeds to
improve your main home, you may be
able to deduct the part of the points related to the improvement in the year paid.
See Pub. 936 for details.
If you paid off a mortgage ear-
TIP ly, deduct any remaining points
in the year you paid off the
mortgage. However, if you refinanced
your mortgage with the same lender, see
Mortgage ending early in Pub. 936 for
an exception.
A-9
Line 8d
Mortgage Insurance
Premiums
Enter the qualified mortgage insurance
premiums you paid under a mortgage insurance contract issued after December
31, 2006, in connection with home acquisition debt that was secured by your
first or second home. Box 5 of Form
1098 shows the amount of premiums
you paid in 2020. If you and at least one
other person (other than your spouse if
filing jointly) were liable for and paid
the premiums in connection with the
loan, and the premiums were reported
on the other person's Form 1098, report
your share of the premiums on line 8d.
See Prepaid mortgage insurance premiums, later, if you paid any premiums allocable to any period after 2020.
Qualified mortgage insurance is
mortgage insurance provided by the Department of Veterans Affairs, the Federal Housing Administration, or the Rural
Housing Service (or their successor organizations), and private mortgage insurance (as defined in section 2 of the
Homeowners Protection Act of 1998 as
in effect on December 20, 2006).
Mortgage insurance provided by the
Department of Veterans Affairs and the
Rural Housing Service is commonly
known as a funding fee and guarantee
fee, respectively. These fees can be deducted fully in 2020 if the mortgage insurance contract was issued in 2020.
Contact the mortgage insurance issuer to
determine the deductible amount if it
isn't included in box 5 of Form 1098.
Prepaid mortgage insurance premiums. If you paid qualified mortgage insurance premiums that are allocable to
periods after 2020, you must allocate
them over the shorter of:
• The stated term of the mortgage, or
• 84 months, beginning with the
month the insurance was obtained.
The premiums are treated as paid in
the year to which they are allocated. If
the mortgage is satisfied before its term,
no deduction is allowed for the unamortized balance. See Pub. 936 for details.
The allocation rules, explained earlier, don't apply to qualified mortgage insurance provided by the Department of
Veterans Affairs or the Rural Housing
Service (or their successor organizations).
Limit on amount you can deduct. You
can't deduct your mortgage insurance
premiums if the amount on Form 1040
or 1040-SR, line 11, is more than
$109,000 ($54,500 if married filing separately). If the amount on Form 1040 or
1040-SR, line 11, is more than $100,000
($50,000 if married filing separately),
your deduction is limited and you must
use the Mortgage Insurance Premiums
Deduction Worksheet to figure your deduction.
2. You have no other deductible investment expenses.
3. You have no disallowed investment interest expense from 2019.
is eligible to receive tax-deductible contributions (Publication 78 data).
Alaska Permanent Fund dividends, including those reported
CAUTION on Form 8814, aren't investment income.
Line 9
You can deduct contributions or gifts
you gave to organizations that are religious, charitable, educational, scientific,
or literary in purpose. You can also deduct what you gave to organizations that
work to prevent cruelty to children or
animals. Certain whaling captains may
be able to deduct expenses paid in 2020
for Native Alaskan subsistence bowhead
whale hunting activities. See Pub. 526
for details.
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.
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.
!
For more details, see Pub. 550.
Gifts to Charity
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
Examples of Qualified
Charitable Organizations
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
Mortgage Insurance Premiums Deduction Worksheet—Line 8d
Before you begin:
Keep for Your Records
See the instructions for line 8d to see if you must use this worksheet to figure your deduction.
1.
Enter the total premiums you paid in 2020 for qualified mortgage insurance for a contract issued after December 31,
2006 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
Enter the amount from Form 1040 or 1040-SR, line 11
3.
Enter $100,000 ($50,000 if married filing separately)
4.
Is the amount on line 2 more than the amount on line 3?
No.
Yes.
5.
...............................
2.
................................
3.
1.
Your deduction isn't limited. Enter the amount from line 1 of this worksheet on
Schedule A, line 8d. Don't complete the rest of this worksheet.
Subtract line 3 from line 2. If the result isn't a multiple of $1,000 ($500 if married filing
separately), increase it to the next multiple of $1,000 ($500 if married filing separately).
For example, increase $425 to $1,000, increase $2,025 to $3,000; or if married filing
separately, increase $425 to $500, increase $2,025 to $2,500, etc. . . . . . . . . . . . . . . . .
4.
Divide line 4 by $10,000 ($5,000 if married filing separately). Enter the result as a decimal. If the result is 1.0 or more, enter
1.0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.
6.
Multiply line 1 by line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.
7.
Mortgage insurance premiums deduction. Subtract line 6 from line 1. Enter the result here and on Schedule A,
line 8d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
A-10
.
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.
edgment to your return. Instead, keep it
for your records.
Limit on the amount you can deduct.
See Pub. 526 to figure the amount of
your deduction if any of the following
applies.
1. Your cash contributions or contributions of ordinary income property are
more than 30% of the amount on Form
1040 or 1040-SR, line 11.
2. Your gifts of capital gain property
are more than 20% of the amount on
Form 1040 or 1040-SR, line 11.
3. You gave gifts of property that
increased in value or gave gifts of the
use of property.
Example. You paid $70 to a charitable organization to attend a fund-raising
dinner and the value of the dinner was
$40. You can deduct only $30.
Gifts of $250 or more. You can deduct
a gift of $250 or more only if you have a
contemporaneous written acknowledgment from the charitable organization
showing the information in (1) and (2)
next.
1. The amount of any money contributed and a description (but not value)
of any property donated.
2. Whether the organization did or
didn’t give you any goods or services in
return for your contribution. If you did
receive any goods or services, a description and estimate of the value must be
included. If you received only intangible
religious benefits (such as admission to
a religious ceremony), the organization
must state this, but it doesn't have to describe or value the benefit.
Amounts You Can't Deduct
In figuring whether a gift is $250 or
more, don't combine separate donations.
For example, if you gave your church
$25 each week for a total of $1,300,
treat each $25 payment as a separate
gift. If you made donations through payroll deductions, treat each deduction
from each paycheck as a separate gift.
See Pub. 526 if you made a separate gift
of $250 or more through payroll deduction.
To be contemporaneous, you must
get the written acknowledgment from
the charitable organization by the date
you file your return or the due date (including extensions) for filing your return, whichever is earlier. Don't attach
the contemporaneous written acknowl-
• Certain contributions to charitable
organizations, to the extent that you receive a state or local tax credit in return
for your contribution. See Pub. 526 for
more details and exceptions.
See Safe harbor for certain
TIP charitable contributions made
in exchange for a state or local
tax credit, earlier under Line 5, if your
cash contribution is disallowed because
you received or expected to receive a
credit.
• An amount paid to or for the benefit of a college or university in exchange
for the right to purchase tickets to an
athletic event in the college or university's stadium.
• 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.
A-11
• 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 deduct this as part of the tuition and fees deduction (see Schedule 1
(Form 1040), line 21) or take an education credit (see Form 8863).
Line 11
Gifts by Cash or Check
Enter on line 11 the total value of gifts
you made in cash or by check (including
out-of-pocket expenses), unless a limit
on deducting gifts applies to you. For
more information about the limits on deducting gifts, see Limit on the amount
you can deduct, earlier. If your deduction is limited, you may have a carryover to next year. See Pub. 526 for more
information.
Deduction for gifts by cash or check
limited. If your deduction for the gifts
you made in cash or by check is limited,
see Pub. 526 to figure the amount you
can deduct. Only enter on line 11 the deductible value of gifts you made in cash
or by check.
Recordkeeping. For any contribution
made in cash, regardless of the amount,
you must maintain as a record of the
contribution a bank record (such as a
canceled check or credit card statement)
or a written record from the charity. The
written record must include the name of
the charity, date, and amount of the contribution. If you made contributions
through payroll deduction, see Pub. 526
for information on the records you must
keep. Don't attach the record to your tax
return. Instead, keep it with your other
tax records.
For contributions of $250 or more,
you must also have a contemporaneous
written acknowledgment from the charitable organization. See Gifts of $250 or
more, earlier, for more information. You
will still need to keep a record of when
you made the cash contribution if the
contemporaneous written acknowledgment doesn't include that information.
Qualified Contributions
In general, you can elect to treat gifts by
cash or check as qualified contributions
if the gift was paid in 2020 to a qualified
charitable organization. This election
isn't available for contributions to an organization described in IRC 509(a)(3) or
for the establishment of a new, or maintenance of an existing, donor advised
fund. For details, see Pub. 526.
Qualified contributions are not subject to a limitation based on a percentage
of adjusted gross income; however, certain limits may apply if your qualified
contributions are more than the amount
on Form 1040 or 1040-SR, line 11, minus all other allowable contributions.
For details, see Pub. 526.
Include any contributions that you
elect to treat as qualified contributions in
the total amount reported on line 11. Indicate the election by also entering the
amount of your qualified contributions
on the dotted line next to the line 11 entry space.
Line 12
Other Than by Cash or
Check
Enter on line 12 the total value of your
contributions of property other than by
cash or check, unless a limit on deducting gifts applies to you. For more information about the limits on deducting
gifts, see Limit on the amount you can
deduct, earlier. If your deduction is limited, you may have a carryover to next
year. See Pub. 526 for more information.
Deduction for gifts other than by cash
or check limited. If your deduction for
the contributions of property other than
by cash or check is limited, see Pub. 526
to figure the amount you can deduct.
Only enter on line 12 the deductible value of your contributions of property other than by cash or check.
Valuing contributions of used items.
If you gave used items, such as clothing
or furniture, deduct their fair market value at the time you gave them. Fair market value is what a willing buyer would
pay a willing seller when neither has to
buy or sell and both are aware of the
conditions of the sale. For more details
on determining the value of donated
property, see Pub. 561.
Deduction more than $500. If the
amount of your deduction is more than
$500, you must complete and attach
Form 8283. For this purpose, the
“amount of your deduction” means your
deduction before applying any income
limits that could result in a carryover of
contributions.
ry income or capital gain that would
have resulted if the property had been
sold at its fair market value.
• How you figured your deduction if
you chose to reduce your deduction for
gifts of capital gain property.
• Any conditions attached to the gift.
If the gift of property is $250 or
more, you must also have a contemporaneous written acknowledgment from the
charity. See Gifts of $250 or more, earlier, for more information. Form 8283
doesn't satisfy the contemporaneous
written acknowledgment requirement,
and a contemporaneous written acknowledgment isn't a substitute for the
other records you may need to keep if
you gave property.
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 ordina-
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.
A-12
!
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.
!
You can only deduct personal casualty and theft losses attributable to a federally declared disaster to the extent that:
1. The amount of each separate
casualty or theft loss is more than $100,
and
2. The total amount of all losses
during the year (reduced by the $100
limit discussed in (1)) is more than 10%
of the amount on Form 1040 or
1040-SR, line 11.
See the Instructions for Form 4684
and Pub. 547 for more information.
Other Itemized
Deductions
Line 16
Increased Standard
Deduction Reporting
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 or
1040-SR, line 12.
Do not enter an amount on any other
line of Schedule A. For more information on how to determine your increased
standard deduction, see Pub. 976.
Net Qualified Disaster Loss
Reporting
If you have a net qualified disaster loss
on Form 4684, line 15, and you are
itemizing your deductions, list the
amount from Form 4684, line 15, on the
dotted line next to line 16 as "Net Qualified Disaster Loss" and include with
your other miscellaneous deductions on
line 16. Also be sure to attach Form
4684.
!
Don't include your net qualified
disaster loss on line 15.
CAUTION
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 8.
A-13
• Casualty and theft losses of income-producing property from Form
4684, lines 32 and 38b, or Form 4797,
line 18a.
• Federal estate tax on income in respect of a decedent.
• A deduction for amortizable bond
premium (for example, a deduction allowed for a bond premium carryforward
or a deduction for amortizable bond premium on bonds acquired before October
23, 1986).
• An ordinary loss attributable to a
contingent payment debt instrument or
an inflation-indexed debt instrument (for
example, a Treasury Inflation-Protected
Security).
• Deduction for repayment of
amounts under a claim of right if over
$3,000. See Pub. 525 for details.
• Certain unrecovered investment in
a pension.
• Impairment-related work expenses
of a disabled person.
Total Itemized
Deductions
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.
Be sure to consider the adjust-
TIP ment to income for charitable
contributions on Form 1040 or
1040-SR, line 10b, when deciding
whether to itemize. You can only claim
that adjustment to income if you take the
standard deduction.
2020 Optional State Sales Tax Tables
Income
At
least
But
less
than
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more
Family Size
1
2
3
327
456
519
573
620
661
699
734
766
809
864
914
960
1003
1048
1095
1139
1181
1423
358
498
567
625
676
721
762
800
835
881
940
995
1045
1091
1139
1190
1238
1283
1544
390
572
665
745
816
880
938
992
1043
1110
1197
1277
1351
1421
1493
1570
1643
1712
2118
408
599
696
780
854
920
981
1038
1090
1160
1251
1335
1412
1485
1560
1641
1717
1789
2212
Alabama
Income
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more
Income
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more
Income
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more
282
393
448
495
536
572
605
636
664
702
750
794
834
872
911
953
992
1028
1242
1
California
360
529
616
690
756
815
869
919
966
1029
1110
1185
1253
1318
1386
1458
1525
1590
1968
250
372
436
491
539
583
623
660
695
742
802
858
910
958
1009
1063
1114
1163
1449
255
380
445
500
550
594
635
673
709
756
818
875
927
977
1028
1084
1136
1185
1477
367
529
611
681
743
798
848
894
938
995
1069
1137
1200
1258
1319
1384
1444
1502
1838
396
571
660
736
802
861
916
966
1012
1074
1154
1228
1295
1358
1424
1494
1559
1621
1983
Hawaii
321
464
536
598
652
700
745
785
824
874
939
999
1054
1106
1159
1216
1270
1320
1616
382
530
603
665
719
767
810
850
888
937
999
1057
1110
1159
1210
1264
1314
1362
1638
3
District of Columbia
241
360
422
475
522
564
603
639
673
718
776
831
881
928
977
1029
1079
1126
1403
4
422
619
720
806
882
951
1013
1072
1126
1198
1292
1378
1458
1533
1611
1694
1772
1846
2282
4
258
385
451
507
557
602
644
682
719
767
829
887
940
990
1043
1098
1151
1201
1497
1,6
419
604
698
777
847
910
967
1020
1069
1135
1219
1296
1368
1434
1504
1577
1646
1712
2093
Family Size
Over
5
5
1
2
3
4
304
453
531
598
657
710
759
805
848
905
979
1047
1111
1170
1232
1299
1361
1421
1772
318
475
557
626
688
744
796
843
888
948
1025
1097
1163
1225
1290
1359
1425
1487
1854
157
233
272
306
335
362
387
410
431
460
497
531
563
593
623
657
688
717
892
164
243
284
319
350
378
404
428
450
480
518
554
587
618
650
685
717
748
930
329
495
581
655
721
781
836
887
935
999
1082
1159
1230
1298
1367
1442
1513
1580
1977
342
515
604
682
750
813
870
923
973
1039
1125
1206
1279
1349
1422
1500
1573
1643
2055
485
685
786
871
945
1012
1073
1128
1181
1249
1338
1419
1494
1564
1636
1713
1785
1853
2249
527
745
854
945
1026
1098
1163
1224
1280
1354
1450
1538
1618
1693
1771
1854
1932
2005
2432
4.0000% Arizona
401
557
634
698
755
805
850
892
931
982
1048
1109
1164
1215
1268
1325
1377
1427
1716
429
594
676
745
805
858
906
951
992
1047
1116
1180
1239
1294
1350
1410
1466
1518
1824
2
280
419
491
552
607
657
702
744
784
837
905
969
1028
1083
1140
1202
1260
1315
1641
7.2500% Colorado
433
635
738
826
905
975
1039
1099
1155
1229
1324
1413
1495
1571
1651
1736
1816
1892
2338
448
657
763
855
935
1008
1074
1136
1193
1270
1369
1460
1544
1623
1706
1793
1876
1954
2415
146
216
253
284
312
337
360
381
401
428
462
494
524
552
581
612
641
668
832
2
6.0000% Florida
261
389
456
513
563
609
651
690
726
775
838
896
950
1001
1054
1110
1163
1214
1512
265
395
462
520
571
617
660
699
736
786
849
909
963
1015
1068
1126
1179
1231
1533
307
463
543
613
675
731
782
830
875
935
1013
1085
1152
1215
1280
1350
1416
1479
1851
463
667
770
858
935
1005
1068
1126
1180
1252
1345
1431
1509
1583
1659
1740
1816
1888
2309
421
596
684
759
824
883
936
985
1031
1091
1169
1241
1307
1369
1432
1500
1564
1624
1975
169
251
293
329
361
390
416
441
464
495
534
571
605
637
670
706
739
771
958
1
4.0000% Idaho
437
630
728
811
884
950
1009
1064
1116
1184
1272
1353
1427
1497
1569
1646
1717
1786
2184
329
491
576
648
712
769
823
872
918
980
1059
1134
1202
1266
1333
1405
1472
1537
1916
352
529
622
701
772
836
895
949
1000
1069
1157
1240
1316
1387
1462
1542
1617
1689
2113
1
A-14
560
790
905
1003
1088
1164
1233
1297
1356
1435
1536
1629
1714
1793
1875
1963
2045
2122
2572
Family Size
Over
5
5
1
2
3
389
580
679
764
840
908
971
1029
1084
1156
1251
1338
1418
1494
1573
1657
1737
1812
2258
407
608
712
801
880
952
1017
1078
1135
1211
1310
1401
1486
1565
1648
1736
1819
1898
2365
5.6000% Arkansas
338
505
591
665
730
790
844
895
942
1005
1087
1163
1233
1299
1368
1441
1510
1576
1965
350
522
612
688
756
817
874
926
975
1040
1125
1203
1276
1344
1415
1491
1562
1630
2032
359
536
628
707
777
840
897
951
1002
1069
1156
1236
1311
1381
1454
1532
1605
1675
2087
2
2.9000% Connecticut
173
257
300
337
370
399
426
452
475
506
547
585
619
652
686
722
757
789
981
179
265
310
348
382
412
440
466
490
523
564
603
639
673
708
745
780
814
1011
270
401
469
526
578
624
666
705
742
791
854
913
967
1018
1070
1127
1180
1230
1527
370
557
654
738
812
879
941
999
1052
1124
1217
1304
1384
1459
1538
1622
1701
1776
2222
199
298
349
392
431
466
498
528
556
594
642
687
729
768
809
852
893
932
1163
290
431
503
565
620
670
715
757
797
849
917
980
1038
1093
1149
1210
1267
1321
1640
215
321
376
423
465
503
538
570
600
640
692
741
785
827
871
918
962
1004
1252
226
336
394
443
487
526
562
596
627
669
724
774
821
865
911
959
1005
1049
1308
625
880
1008
1116
1210
1294
1371
1441
1507
1594
1705
1808
1902
1990
2080
2177
2267
2353
2849
313
459
534
598
655
706
753
797
838
892
962
1027
1087
1144
1202
1265
1324
1380
1710
342
500
582
651
713
768
819
866
910
968
1044
1114
1179
1239
1302
1370
1433
1493
1847
361
527
613
686
750
808
862
911
957
1018
1097
1171
1238
1302
1367
1438
1504
1567
1937
296
439
513
576
632
682
729
772
812
865
934
999
1058
1113
1171
1233
1291
1346
1671
2
6.0000% Illinois
587
828
948
1050
1139
1218
1291
1357
1419
1501
1607
1704
1792
1875
1961
2052
2138
2218
2688
421
628
735
828
910
983
1051
1114
1173
1252
1354
1448
1535
1618
1703
1794
1880
1962
2445
4
283
420
490
551
604
652
697
738
776
827
893
955
1011
1064
1119
1178
1234
1287
1598
6.0000% Georgia
360
541
635
717
789
854
914
970
1023
1092
1183
1267
1345
1418
1494
1576
1653
1726
2160
4
233
347
407
457
503
543
581
615
648
691
747
799
847
893
940
990
1038
1083
1349
2
375
548
636
712
779
839
894
945
992
1056
1138
1213
1283
1349
1417
1489
1558
1623
2004
Over
5
5
6.5000%
432
644
755
849
933
1009
1079
1143
1204
1284
1389
1486
1575
1660
1747
1841
1929
2013
2508
446
666
780
878
965
1044
1116
1182
1245
1328
1437
1537
1629
1716
1807
1904
1995
2082
2594
6.3500%
300
445
520
584
641
692
739
783
824
878
948
1013
1073
1129
1188
1251
1309
1366
1695
306
454
530
595
653
706
753
798
839
895
966
1032
1093
1151
1211
1275
1335
1392
1728
4.0000%
239
356
417
469
515
557
595
631
664
709
766
820
869
915
963
1015
1063
1110
1383
247
368
431
485
533
576
615
652
686
732
792
847
897
945
995
1048
1099
1146
1428
6.2500%
387
564
655
733
802
864
920
972
1021
1086
1170
1248
1320
1387
1457
1532
1602
1668
2060
403
587
682
762
834
898
956
1010
1061
1129
1216
1296
1370
1440
1512
1590
1662
1731
2136
Income
At
least
But
less
than
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more
Family Size
1
2
3
403
593
690
773
847
913
974
1030
1083
1152
1243
1326
1403
1476
1551
1631
1706
1778
2198
423
623
725
813
890
960
1023
1083
1138
1211
1306
1394
1475
1551
1630
1714
1793
1868
2309
343
516
606
683
752
814
871
925
975
1041
1128
1208
1282
1352
1425
1503
1576
1646
2061
359
539
633
714
786
851
911
966
1018
1088
1178
1262
1339
1412
1488
1570
1646
1719
2152
290
428
499
560
614
662
707
749
787
839
906
968
1025
1079
1135
1195
1251
1305
1621
306
450
525
589
646
697
743
787
828
882
952
1017
1076
1133
1191
1254
1312
1369
1698
Indiana
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
370
544
634
710
778
839
895
947
995
1059
1142
1219
1290
1356
1425
1499
1568
1634
2021
4
Kentucky
318
478
562
634
698
756
809
859
905
967
1047
1122
1191
1256
1324
1396
1465
1530
1916
370
556
653
737
811
878
940
997
1051
1122
1215
1302
1382
1457
1535
1619
1698
1774
2219
4
Minnesota
323
489
576
651
717
777
833
885
933
998
1081
1160
1232
1300
1371
1447
1518
1587
1992
439
645
751
842
922
994
1060
1122
1179
1255
1353
1444
1528
1606
1688
1775
1857
1935
2392
4
Maryland
265
393
458
515
565
610
651
690
726
774
836
894
947
997
1049
1105
1158
1208
1503
4
340
515
606
685
755
819
877
932
983
1051
1139
1221
1297
1369
1444
1524
1600
1672
2098
318
468
545
611
670
723
771
816
858
914
986
1053
1115
1173
1234
1298
1359
1417
1757
1
351
531
625
706
779
844
904
960
1013
1083
1175
1259
1338
1412
1489
1572
1649
1724
2164
359
543
639
722
796
863
924
982
1035
1107
1200
1287
1367
1443
1522
1606
1686
1762
2212
Family Size
Over
5
5
1
2
3
363
537
626
703
771
832
888
940
988
1053
1137
1214
1285
1352
1422
1496
1566
1633
2024
381
564
658
738
810
874
933
987
1038
1106
1194
1275
1350
1420
1494
1572
1645
1715
2126
7.0000% Iowa
451
663
772
865
948
1022
1090
1153
1212
1290
1391
1484
1570
1651
1735
1824
1909
1989
2458
468
688
801
897
983
1060
1130
1195
1256
1337
1442
1539
1628
1712
1798
1891
1979
2062
2548
334
494
576
646
709
765
817
864
909
968
1045
1116
1182
1244
1308
1376
1440
1502
1861
1
6.0000% Louisiana
380
570
670
755
831
900
963
1022
1077
1150
1245
1334
1416
1493
1573
1659
1740
1817
2273
392
589
692
780
858
929
995
1055
1112
1188
1286
1377
1462
1541
1624
1713
1796
1876
2346
231
347
408
460
506
548
586
622
656
701
759
813
862
909
958
1011
1060
1107
1385
247
371
435
491
540
585
626
664
700
747
809
867
920
970
1022
1078
1131
1181
1477
341
501
584
654
717
773
824
872
917
976
1053
1125
1190
1252
1316
1385
1449
1511
1872
273
400
465
521
570
614
654
692
727
774
834
890
941
989
1040
1093
1143
1191
1472
294
430
500
559
612
659
703
743
780
830
895
954
1009
1061
1114
1171
1225
1276
1576
373
564
664
750
827
897
961
1021
1077
1151
1248
1339
1422
1501
1583
1671
1753
1832
2301
518
732
840
930
1009
1079
1143
1203
1258
1330
1424
1509
1588
1661
1737
1817
1893
1964
2378
595
840
962
1065
1156
1236
1309
1377
1440
1522
1629
1727
1816
1900
1986
2078
2164
2245
2715
A-15
264
396
465
524
577
625
668
709
747
798
864
926
982
1036
1091
1151
1207
1260
1576
4
307
449
522
584
639
688
733
775
814
866
933
995
1052
1106
1161
1221
1277
1330
1641
6.8750% Mississippi
365
552
650
734
809
877
940
998
1053
1126
1221
1309
1391
1468
1548
1634
1715
1792
2250
395
584
682
765
839
905
966
1023
1075
1146
1236
1321
1398
1471
1547
1628
1704
1776
2201
2
256
385
452
510
561
608
650
690
727
777
841
901
956
1008
1062
1120
1175
1227
1534
6.0000% Massachusetts
327
482
561
629
690
744
793
840
883
940
1014
1083
1147
1206
1268
1335
1397
1456
1805
4
317
464
539
602
659
710
756
799
839
893
962
1026
1084
1139
1197
1258
1315
1370
1690
2
646
911
1043
1155
1253
1340
1419
1492
1560
1649
1764
1870
1966
2057
2150
2249
2342
2430
2938
685
965
1106
1223
1327
1419
1503
1580
1652
1746
1868
1980
2082
2177
2276
2381
2479
2571
3108
Family Size
Over
5
5
1
2
3
548
766
874
965
1044
1115
1179
1239
1293
1366
1459
1544
1622
1695
1770
1849
1924
1994
2401
599
836
954
1053
1140
1217
1287
1351
1411
1490
1591
1683
1768
1847
1929
2015
2096
2173
2614
246
358
415
464
507
546
582
615
645
686
739
788
833
875
919
965
1009
1051
1296
256
373
432
483
528
568
605
639
671
713
768
818
865
909
954
1002
1048
1091
1345
315
470
550
619
680
736
786
834
878
937
1013
1084
1150
1212
1276
1344
1409
1471
1834
329
490
574
646
710
768
821
870
916
978
1057
1131
1200
1264
1331
1402
1470
1534
1912
247
366
427
479
526
568
607
643
676
721
778
832
881
928
976
1028
1076
1122
1395
261
386
451
506
556
600
641
678
714
761
821
878
930
979
1030
1084
1135
1184
1471
6.0000% Kansas
406
600
700
786
862
930
993
1051
1105
1177
1271
1357
1437
1512
1590
1673
1751
1825
2262
421
622
726
815
893
964
1029
1089
1145
1220
1317
1407
1489
1567
1647
1734
1815
1892
2344
471
660
754
832
901
963
1018
1070
1117
1180
1261
1335
1403
1466
1531
1600
1665
1726
2081
1
4.4500% Maine
269
405
475
535
589
638
683
724
763
815
883
946
1003
1058
1115
1176
1233
1287
1610
277
416
489
551
606
656
702
745
785
839
908
973
1032
1088
1146
1209
1268
1324
1656
230
335
388
434
475
511
545
576
605
643
693
739
781
821
862
906
947
987
1218
336
491
570
637
697
750
799
845
887
943
1016
1083
1145
1203
1264
1328
1388
1446
1783
292
436
511
575
633
684
732
776
817
872
943
1009
1070
1128
1188
1252
1312
1370
1709
761
1072
1227
1358
1472
1574
1667
1752
1832
1936
2071
2195
2307
2413
2522
2638
2746
2849
3442
225
333
389
437
480
518
554
586
617
658
711
760
805
848
892
939
984
1026
1276
264
383
444
497
543
584
622
657
690
733
789
841
889
934
980
1030
1077
1121
1381
4
7.0000% Missouri
716
1010
1156
1280
1388
1484
1571
1652
1727
1826
1953
2070
2176
2276
2379
2488
2591
2688
3248
638
891
1016
1122
1214
1295
1370
1438
1502
1585
1692
1791
1881
1965
2051
2143
2229
2310
2779
4
6.2500% Michigan
325
475
552
617
675
727
774
818
860
914
985
1050
1110
1166
1225
1287
1346
1402
1729
4
339
506
592
666
732
792
846
897
945
1008
1090
1166
1236
1303
1372
1445
1515
1581
1971
2
271
402
469
527
578
624
666
705
742
791
854
912
966
1017
1070
1126
1179
1230
1527
Over
5
5
6.5000%
671
936
1068
1178
1274
1360
1438
1510
1576
1664
1776
1880
1974
2062
2152
2249
2339
2424
2915
716
999
1139
1257
1359
1451
1534
1610
1681
1774
1894
2003
2104
2197
2294
2396
2492
2582
3104
5.5000%
270
392
454
508
555
597
635
671
705
749
806
859
908
954
1001
1052
1099
1145
1410
278
404
468
522
571
614
654
691
725
770
829
884
934
981
1029
1082
1130
1177
1449
6.0000%
347
518
607
683
750
811
867
919
967
1032
1116
1194
1266
1334
1404
1480
1551
1618
2017
359
535
626
704
774
837
895
948
998
1065
1152
1232
1306
1376
1449
1526
1599
1669
2080
4.2250%
280
414
484
543
596
643
686
727
765
815
880
940
996
1048
1102
1161
1215
1267
1573
292
431
504
565
620
669
715
757
796
848
916
978
1036
1090
1147
1207
1264
1318
1636
Income
At
least
But
less
than
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more
Family Size
1
2
3
314
472
554
625
688
745
797
846
892
952
1031
1105
1172
1236
1302
1373
1440
1504
1881
328
493
579
653
719
778
833
884
931
995
1077
1154
1224
1291
1360
1435
1504
1571
1965
Nebraska
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
292
439
515
581
639
692
740
786
828
884
958
1026
1088
1148
1209
1275
1337
1397
1747
1
New Mexico
326
487
571
642
706
763
816
865
911
972
1052
1125
1193
1257
1323
1395
1461
1525
1901
346
517
605
681
749
810
866
918
967
1032
1116
1194
1266
1334
1404
1480
1551
1619
2018
260
385
450
506
556
600
641
679
715
762
823
880
933
982
1034
1089
1140
1190
1480
291
427
496
556
608
656
699
739
777
827
891
951
1006
1057
1111
1168
1222
1273
1573
367
549
643
723
795
860
919
975
1026
1095
1184
1267
1344
1416
1491
1571
1646
1718
2141
1
273
405
473
531
583
630
673
712
750
799
863
923
978
1029
1083
1141
1195
1246
1549
Pennsylvania
271
399
464
520
569
613
654
692
727
774
834
890
942
990
1041
1094
1145
1193
1474
338
508
597
673
741
802
859
911
960
1026
1111
1190
1263
1331
1403
1480
1552
1621
2027
1
358
535
627
706
776
839
897
951
1001
1068
1156
1236
1311
1381
1454
1532
1606
1676
2089
North Dakota
239
355
415
467
513
554
592
627
660
704
761
814
863
909
957
1008
1057
1103
1374
4
283
420
490
551
604
652
697
738
776
827
894
955
1012
1065
1120
1180
1236
1289
1602
1
303
444
517
579
633
682
727
769
808
860
927
989
1046
1100
1155
1215
1270
1323
1634
312
457
532
595
652
702
749
791
832
885
954
1017
1076
1131
1188
1249
1306
1361
1680
Family Size
Over
5
5
1
2
3
370
546
636
713
781
843
899
952
1001
1066
1150
1228
1300
1368
1438
1513
1584
1651
2046
389
572
667
747
819
883
942
997
1048
1117
1205
1286
1361
1432
1506
1584
1658
1728
2141
202
305
359
405
446
483
518
550
580
619
671
719
764
806
850
897
941
983
1232
208
314
370
417
460
498
533
566
597
638
692
741
787
830
876
924
969
1013
1269
323
484
568
639
703
760
813
862
909
970
1049
1123
1191
1256
1322
1394
1461
1525
1904
336
502
589
663
729
789
844
895
942
1006
1088
1165
1235
1302
1371
1445
1515
1581
1974
5.5000% Nevada
346
521
612
690
759
822
880
933
984
1051
1138
1219
1293
1364
1437
1516
1589
1660
2076
357
537
631
712
784
848
908
963
1015
1084
1174
1258
1335
1408
1483
1564
1640
1713
2143
5
341
503
587
658
722
779
831
880
925
985
1063
1136
1203
1265
1331
1400
1466
1528
1895
5.1250% New York
374
559
655
737
811
876
937
993
1046
1116
1207
1292
1370
1443
1519
1601
1678
1751
2183
384
573
672
756
831
899
961
1019
1073
1145
1238
1325
1405
1480
1558
1642
1721
1796
2239
192
290
341
385
424
460
492
522
551
589
638
684
726
766
808
853
895
935
1172
303
448
523
587
644
696
743
786
827
881
952
1017
1077
1134
1193
1255
1315
1371
1703
304
455
533
601
661
715
765
811
854
912
987
1056
1120
1181
1244
1311
1374
1435
1792
329
482
561
628
687
740
789
834
876
932
1004
1071
1133
1191
1251
1315
1375
1432
1768
333
487
565
632
691
744
792
837
879
934
1006
1072
1133
1190
1249
1312
1372
1428
1758
213
321
378
426
470
509
545
579
610
652
707
757
804
848
894
944
990
1035
1297
1
6.0000% Rhode Island
319
468
544
609
667
718
766
809
850
905
975
1040
1100
1156
1215
1277
1335
1391
1717
402
592
690
773
847
914
975
1031
1084
1154
1245
1330
1407
1480
1556
1637
1713
1786
2212
2
5.0000% Ohio
292
432
504
566
621
671
716
758
798
850
918
981
1039
1094
1151
1212
1269
1323
1644
4
359
523
607
679
742
799
851
899
944
1003
1080
1151
1217
1278
1341
1409
1473
1533
1887
A-16
345
516
604
681
749
810
866
918
967
1032
1117
1195
1268
1336
1407
1483
1555
1623
2025
4
374
546
634
708
774
834
888
938
985
1047
1127
1201
1269
1333
1399
1470
1536
1599
1968
386
563
653
730
798
859
915
967
1015
1079
1161
1238
1308
1374
1442
1515
1583
1648
2028
Family Size
Over
5
5
1
2
3
6.8500% New Jersey
413
608
708
794
870
938
1000
1058
1113
1185
1278
1365
1444
1519
1597
1680
1758
1832
2269
428
630
733
822
900
971
1036
1096
1152
1226
1323
1412
1494
1571
1652
1737
1818
1895
2346
312
474
558
631
697
755
810
860
908
971
1054
1130
1201
1268
1338
1412
1483
1550
1949
326
495
583
659
728
789
846
899
948
1014
1100
1181
1254
1324
1397
1475
1549
1619
2035
4
335
508
599
677
747
810
868
922
973
1041
1129
1211
1287
1359
1434
1514
1589
1661
2088
4.0000% North Carolina
216
327
384
434
478
518
554
588
621
663
719
770
818
863
910
960
1007
1052
1318
221
334
393
443
489
529
567
602
634
678
735
788
836
882
930
981
1029
1075
1348
284
411
475
530
578
621
661
697
731
776
835
888
938
984
1032
1083
1131
1177
1444
318
458
530
590
644
692
735
776
814
864
928
988
1042
1094
1147
1203
1257
1307
1602
362
541
634
714
785
849
908
962
1014
1082
1171
1253
1329
1400
1474
1554
1629
1700
2121
305
435
500
556
605
648
688
725
759
804
863
917
966
1013
1061
1112
1160
1206
1471
350
497
571
634
689
738
783
824
863
914
980
1040
1096
1148
1202
1259
1313
1364
1661
408
595
690
772
843
908
967
1021
1072
1139
1227
1307
1381
1451
1523
1600
1672
1740
2141
313
461
537
601
659
711
758
802
843
898
968
1034
1094
1150
1209
1271
1330
1386
1715
337
497
579
649
711
766
817
865
909
968
1044
1114
1179
1240
1303
1370
1434
1494
1848
356
513
592
660
719
772
821
866
908
963
1035
1101
1162
1219
1278
1340
1399
1455
1782
1
380
539
618
686
745
798
847
891
933
987
1058
1123
1183
1239
1296
1358
1416
1470
1788
7.0000% South Carolina
395
577
669
748
817
880
937
990
1039
1105
1189
1267
1339
1406
1476
1551
1621
1687
2076
341
517
610
689
761
825
884
939
991
1060
1150
1234
1311
1384
1460
1542
1619
1692
2127
2
339
489
565
630
687
738
784
827
867
920
989
1052
1110
1165
1221
1281
1338
1391
1704
5.7500% Oklahoma
352
526
617
695
764
826
884
937
987
1053
1140
1220
1294
1363
1436
1513
1586
1656
2066
4
403
571
655
726
789
845
896
943
986
1044
1119
1187
1250
1309
1370
1434
1495
1552
1886
2
352
519
605
678
743
801
854
904
950
1011
1091
1164
1232
1295
1361
1432
1498
1561
1931
364
536
624
699
766
826
881
932
980
1043
1125
1201
1271
1336
1405
1477
1546
1611
1992
Over
5
5
6.6250%
346
525
619
700
772
837
897
953
1006
1076
1167
1252
1330
1404
1482
1564
1642
1717
2158
353
535
631
713
787
853
914
972
1025
1097
1190
1276
1356
1431
1510
1594
1674
1750
2199
4.7500%
369
532
614
684
746
801
851
898
941
998
1073
1141
1204
1263
1324
1389
1449
1507
1845
388
558
644
717
782
840
892
941
987
1047
1124
1196
1262
1323
1387
1455
1519
1579
1932
4.5000%
422
597
685
760
825
883
936
985
1031
1091
1169
1240
1305
1367
1430
1497
1560
1620
1968
448
634
727
806
875
937
993
1045
1093
1156
1238
1314
1383
1447
1514
1585
1652
1715
2081
6.0000%
373
549
639
717
785
847
903
955
1004
1069
1153
1231
1302
1369
1439
1514
1583
1650
2041
385
567
660
740
811
874
932
986
1037
1104
1190
1271
1344
1414
1486
1563
1635
1704
2107
Income
At
least
But
less
than
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more
Family Size
1
2
3
South Dakota
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
344
493
569
632
688
738
784
826
865
917
984
1046
1102
1155
1210
1268
1322
1374
1675
1
395
566
652
724
788
845
897
945
990
1049
1126
1196
1260
1321
1383
1449
1512
1571
1914
429
613
706
785
854
916
972
1024
1073
1137
1219
1295
1365
1430
1497
1569
1636
1700
2071
344
500
579
646
706
760
808
854
896
952
1024
1091
1152
1210
1270
1333
1393
1450
1782
367
533
618
690
753
810
862
910
955
1015
1092
1163
1228
1289
1353
1420
1484
1544
1897
Utah
308
448
519
580
634
682
726
766
805
855
920
980
1036
1088
1142
1199
1253
1305
1605
385
559
647
722
789
848
903
953
1000
1062
1143
1217
1285
1349
1415
1486
1553
1616
1984
1
373
561
658
742
817
884
946
1004
1058
1130
1223
1310
1390
1466
1544
1628
1708
1783
2230
390
586
687
775
853
923
988
1048
1104
1179
1277
1368
1451
1530
1612
1700
1782
1861
2327
221
332
389
438
482
522
558
592
624
666
721
772
819
863
909
958
1005
1049
1310
230
345
405
456
502
543
580
616
649
692
749
802
851
897
945
996
1044
1090
1361
Wyoming
207
311
364
410
452
489
523
554
584
624
675
723
767
808
852
898
941
983
1228
454
649
748
831
904
970
1029
1084
1136
1203
1291
1371
1445
1514
1585
1661
1732
1799
2191
2
Washington
347
521
612
690
759
822
880
933
984
1050
1138
1218
1293
1363
1437
1515
1589
1659
2075
4
402
604
709
799
880
952
1019
1081
1139
1216
1317
1410
1496
1578
1662
1753
1838
1919
2399
1
237
355
416
469
516
558
597
633
667
712
770
825
875
922
971
1024
1073
1120
1399
Family Size
Over
5
5
1
2
3
4.5000% Tennessee
475
679
782
869
946
1014
1076
1134
1187
1258
1349
1433
1510
1582
1657
1736
1810
1880
2290
504
721
830
922
1003
1075
1141
1202
1259
1334
1431
1520
1601
1677
1756
1840
1919
1993
2426
442
641
742
828
904
972
1034
1092
1146
1217
1309
1395
1473
1546
1622
1703
1780
1852
2275
2
495
717
829
925
1010
1086
1155
1219
1279
1358
1461
1555
1642
1724
1808
1898
1983
2063
2532
529
766
886
989
1079
1160
1233
1302
1366
1450
1559
1660
1752
1839
1929
2025
2115
2200
2699
221
322
373
417
456
490
522
551
578
615
661
705
744
782
820
861
900
937
1152
224
326
378
423
462
497
529
559
586
623
671
714
755
793
832
873
913
950
1168
4.8130% Vermont
400
580
671
749
818
879
936
988
1036
1101
1184
1261
1332
1398
1467
1540
1608
1674
2055
419
608
704
786
858
922
981
1036
1087
1154
1241
1322
1396
1465
1537
1614
1685
1754
2153
216
314
364
407
445
479
509
538
565
600
646
688
727
763
801
841
879
915
1125
426
639
750
845
930
1007
1077
1143
1204
1286
1392
1491
1582
1668
1757
1852
1942
2028
2535
319
485
571
646
713
773
829
881
929
994
1079
1157
1230
1298
1370
1446
1518
1587
1996
555
803
930
1037
1131
1216
1293
1364
1431
1520
1634
1739
1836
1926
2021
2121
2215
2304
2826
1
6.5000% West Virginia
412
619
727
819
901
975
1044
1107
1167
1246
1349
1444
1533
1616
1702
1795
1882
1965
2457
4
347
527
622
703
776
842
902
959
1012
1082
1174
1260
1339
1413
1491
1575
1653
1728
2173
227
330
382
427
466
502
534
564
592
629
677
722
762
800
840
882
922
959
1179
1
365
554
654
739
815
885
948
1008
1063
1138
1234
1324
1407
1486
1568
1655
1738
1817
2285
378
574
677
766
845
916
982
1044
1102
1179
1279
1372
1458
1540
1624
1715
1801
1883
2368
Family Size
Over
5
5
1
2
3
368
546
638
717
787
849
907
961
1011
1077
1164
1244
1317
1387
1459
1536
1608
1677
2082
387
574
670
753
826
892
953
1009
1062
1132
1222
1306
1383
1456
1532
1613
1689
1761
2187
254
372
433
484
530
571
609
644
677
720
776
828
876
921
968
1018
1065
1110
1372
270
395
460
514
563
607
647
684
718
764
824
879
929
977
1027
1079
1129
1176
1453
7.0000% Texas
577
834
965
1076
1174
1261
1341
1416
1485
1576
1694
1804
1904
1998
2095
2199
2296
2389
2929
606
876
1013
1130
1232
1324
1408
1486
1558
1654
1778
1893
1998
2096
2198
2307
2409
2506
3071
339
502
587
659
724
781
835
884
930
991
1071
1144
1212
1276
1342
1413
1479
1543
1916
1
6.0000% Virginia
228
332
385
430
470
506
538
569
597
634
682
727
768
806
846
889
929
967
1188
231
336
389
435
475
511
544
574
603
641
689
734
776
815
855
898
938
976
1200
229
336
391
438
479
517
551
583
612
652
703
750
794
835
877
923
966
1006
1245
403
612
722
816
901
977
1047
1113
1174
1256
1363
1463
1555
1641
1732
1829
1920
2008
2525
273
408
477
537
590
638
682
723
761
812
877
939
995
1048
1103
1162
1218
1271
1582
400
594
694
780
856
924
987
1045
1099
1172
1266
1353
1433
1508
1586
1670
1749
1824
2265
2
6.0000% Wisconsin
389
590
696
787
869
942
1010
1073
1133
1212
1315
1411
1499
1583
1670
1763
1852
1936
2435
4
294
439
513
578
635
686
733
777
818
873
944
1010
1070
1127
1187
1250
1310
1367
1702
282
413
480
537
588
633
675
714
750
798
860
917
970
1019
1071
1126
1177
1226
1515
1
307
458
536
603
662
716
765
811
854
911
985
1054
1117
1176
1238
1305
1367
1426
1776
316
472
552
621
683
738
789
836
880
939
1015
1086
1151
1213
1277
1345
1409
1470
1831
Over
5
5
6.2500%
411
610
713
801
879
949
1014
1074
1130
1204
1300
1390
1472
1550
1630
1716
1797
1874
2327
426
633
739
830
911
984
1051
1113
1171
1248
1348
1440
1526
1606
1689
1778
1862
1942
2411
4.3000%
292
427
497
556
608
655
698
738
775
825
889
948
1002
1053
1107
1163
1217
1267
1565
306
447
519
581
636
685
730
771
810
862
928
990
1047
1100
1156
1215
1270
1323
1633
5.0000%
324
483
566
636
699
756
808
856
901
962
1040
1112
1179
1242
1307
1377
1443
1506
1875
334
498
584
656
721
780
833
883
930
992
1073
1147
1216
1281
1348
1421
1488
1553
1934
Residents of Alaska do not have a state sales tax, but should follow the instructions on the next page to determine
4.0000% Note:
their local sales tax amount.
242
363
425
479
527
570
610
647
681
727
787
843
894
942
992
1046
1096
1145
1429
249
373
438
493
542
587
627
665
701
748
810
867
919
969
1021
1076
1128
1178
1470
1.
Use the Ratio Method to determine your local sales tax deduction. 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.
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. 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 4.60% 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. 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.
A-17
Which Optional Local Sales Tax Table Should I Use?
IF you live in the state of…
AND you live in…
Alaska
Juneau, Kenai, Ketchikan, Kodiak, Sitka, Wasilla or any locality that imposes a local sales tax
THEN use Local Table…
C
Arizona
Chandler, Gilbert, Glendale, Mesa, Peoria, Phoenix, Scottsdale, Tempe, Tucson, Yuma or any other locality that imposes a local sales tax
B
Arkansas
Any locality that imposes a local sales tax
C
Colorado
Adams County, Arapahoe County, Aurora, Boulder County, Centennial, Colorado Springs, Denver City, El Paso County, Larimer County,
Pueblo City, Pueblo County or any other locality that imposes a local sales tax
A
Arvada, Boulder, Fort Collins, Greeley, Jefferson County, Lakewood, Longmont, Thornton or Westminster.
B
Georgia
Any locality that imposes a local sales tax
A
Illinois
Arlington Heights, Bloomington, Champaign, Chicago, Cicero, Decatur, Evanston, Elgin, Joliet, Palatine, Peoria, Schaumburg, Skokie,
Springfield, Waukegan or any other locality that imposes a local sales tax
A
Aurora
B
East Baton Rouge Parish
B
Ascension Parish, Bossier Parish, Caddo Parish, Calcasieu Parish, Iberia Parish, Jefferson Parish, Lafayette Parish, Lafourche Parish,
Livingston Parish, Orleans Parish, Ouachita Parish, Rapides Parish, St. Bernard Parish, St. Landry Parish, St Tammany Parish, Tangipahoa
Parish, Terrebonne Parish or any other locality that imposes a local sales tax
Louisiana
Mississippi
Missouri
New York
North Carolina
South Carolina
C
City of Jackson only
A
City of Tupelo only
C
Any locality that imposes a local sales tax
B
Counties: Chautauqua, Chenango, Columbia, Delaware, Greene, Hamilton, Tioga
Cities: New York, Norwich (Chenango County)
A
Counties: Albany, Allegany, Broome, Cattaraugus, Cayuga, Chemung, Clinton, Cortland, Dutchess, Erie, Essex, Franklin, Fulton, Genesee,
Herkimer, Jefferson, Lewis, Livingston, Madison, Monroe, Montgomery, Nassau, Niagara, Oneida, Onondaga, Ontario, Orange, Orleans,
Oswego, Otsego, Putnam, Rensselaer, Rockland, St. Lawrence, Saratoga, Schenectady, Schoharie, Schuyler, Seneca, Steuben, Suffolk,
Sullivan, Tompkins, Ulster, Warren, Washington, Wayne, Westchester, Wyoming or Yates
Cities: Auburn, Glens Falls, Gloversville, Ithaca, Johnstown, Mount Vernon, New Rochelle, Olean, Oneida (Madison County), Oswego,
Rome, Salamanca, Saratoga Springs, Utica, White Plains, Yonkers
B
Any other locality that imposes a local sales tax
D*
Any locality that imposes a local sales tax
A
Aiken County, Anderson County, Greenwood County, Horry County, Lexington County, Myrtle Beach, Newberry County, Orangeburg
County, Spartanburg County and York County
A
Allendale County, Bamberg County, Barnwell County, Calhoun County, Charleston County, Cherokee County, Chester County, Chesterfield
County, Colleton County, Darlington County, Dillon County, Florence County, Hampton County, Jasper County, Kershaw County, Lancaster
County, Lee County, Marion County, Marlboro County, McCormick County, Saluda County, Sumter County and Williamsburg County
B
Abbeville County, Beaufort County, Berkeley County, Clarendon County, Dorchester County, Edgefield County, Fairfield County, Laurens
County, Pickens County, Richland County, Union County or any other locality that imposes a local sales tax
C
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.
2020 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
48
72
84
94
103
111
119
126
132
141
152
163
173
182
191
201
211
220
273
52
77
90
101
110
119
127
135
142
151
163
174
185
194
205
215
226
235
292
3
4
Family Size
5
Over
5
1
2
60
86
99
110
120
129
137
144
151
161
172
183
193
203
212
223
233
242
296
68
97
112
124
135
145
154
162
170
180
194
206
217
228
238
250
261
271
331
Local Table A
54
80
94
105
115
124
133
140
148
157
170
182
192
202
213
224
235
245
304
56
83
96
108
119
128
137
145
152
162
175
187
198
208
219
231
242
252
313
3
Family Size
4
5
Over
5
1
2
74
105
121
134
145
156
165
174
182
192
206
218
230
240
251
263
274
285
345
85
120
138
153
166
177
188
197
206
218
234
248
261
273
285
299
311
323
391
Local Table B
57
85
99
111
121
131
140
148
156
166
179
191
203
213
224
236
247
258
320
59
87
102
114
125
135
144
153
161
171
185
197
209
220
231
243
255
266
329
73
104
120
133
145
156
165
174
183
194
208
221
233
244
255
268
279
290
354
77
110
126
140
153
164
174
183
192
203
218
232
244
256
268
281
294
305
372
3
4
Family Size
5
Over
5
1
2
48
73
85
96
106
115
123
131
138
147
160
171
182
192
202
213
224
234
293
51
76
90
101
112
121
130
138
145
155
168
180
191
202
213
224
235
246
308
Local Table C
80
114
131
146
159
170
181
191
200
212
227
241
254
266
279
292
305
317
387
A-18
84
120
138
154
167
179
190
201
210
223
239
254
268
280
294
308
321
333
407
92
130
149
165
179
191
203
213
223
236
252
267
281
294
308
322
335
348
421
97
137
157
174
189
202
214
225
235
249
266
282
297
311
325
340
354
367
445
3
4
5
Over
5
Local Table D
102
144
164
182
197
211
224
235
246
260
278
295
310
324
339
355
369
383
464
108
152
174
193
209
223
237
249
260
275
294
312
328
343
358
375
390
405
490
52
79
93
104
115
125
133
142
149
160
173
185
197
208
219
231
242
253
317
53
80
95
107
118
127
136
145
153
163
177
189
201
212
224
236
248
259
324
54
82
96
109
120
130
139
147
155
166
180
193
205
216
228
240
252
263
330
55
84
98
111
122
132
142
151
159
170
184
197
209
221
233
245
257
269
337
| File Type | application/pdf |
| File Title | 2020 Instructions for Schedule A |
| Subject | 2020 Instructions for Schedule A, Itemized Deductions |
| Author | W:CAR:MP:FP |
| File Modified | 2021-01-05 |
| File Created | 2021-01-04 |