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Department of the Treasury
Internal Revenue Service
2022 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
2022, 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
Mortgage insurance premium. The
election to deduct qualified mortgage insurance premiums you paid under a
mortgage insurance contract issued after
December 31, 2006, in connection with
a home acquisition debt that was secured
by your first or second home doesn’t apply for tax years beginning after December 31, 2021.
Charitable
contributions
for
non-itemizers. The election to claim a
charitable contribution for taxpayers
who do not itemize their deductions expired December 31, 2021.
Health coverage tax credit. The
health coverage tax credit has expired. If
you are a trade adjustment assistance
(TAA) recipient, and alternative TAA
(ATAA) recipient, a reemployment
TAA (RTAA) recipient or a Pension
Benefit Guaranty Corporation (PBGC)
payee, then you will no longer use Form
8885 before completing Schedule A,
line 1.
Standard mileage rates. The standard
mileage rate allowed for operating expenses for a car when you use it for
medical reasons increased to 18 cents a
mile for January 1 through June 30,
2022, and 22 cents a mile from July 1
through December 31, 2022. The 2022
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
2022, 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.
A-1
Sep 06, 2022
Cat. No. 53061X
Examples of Medical and
Dental Payments You Can
Include in Calculating Your
Total Medical Expenses
To the extent you weren't reimbursed in
calculating your total medical expenses,
you can include 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 17. You
can't include 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
include any premiums you paid to the
extent they were paid for with a tax-free
distribution from your retirement plan.
• 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.
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include for qualified long-term care insurance contracts (as defined in Pub.
502) depends on the age, at the end of
2022, of the person for whom the premiums were paid. See the following chart
for details.
IF the person was,
at the end of 2022,
age . . .
THEN the most
you can include
is . . .
.
• 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 Part 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 include what you
spent for gas and oil to go to and from
the place you received the care; or you
can include 18 cents a mile for January 1
through June 30, and 22 cents a mile
from July 1 through December 31. Add
parking and tolls to the amount you
claim under either method.
• Cost of breast pumps and supplies
that assist lactation.
• Personal protective equipment
(such as masks, hand sanitizer and sanitizing wipes), for the primary purpose of
preventing the spread of Coronavirus.
Limit on long-term care premiums
you can include. The amount you can
40 or under
$ 450
41–50
$ 850
51–60
$ 1,690
61–70
$ 4,510
71 or older
$ 5,640
Examples of Medical and
Dental Payments You Can't
Include
•
•
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 include premiums you voluntarily paid for Medicare Part 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.
A-2
Line 1
Medical and Dental
Expenses
Enter the total of your medical and dental expenses, after you reduce these expenses by any payments received from
insurance or other sources. See Reimbursements, later.
If advance payments of the premium
tax credit were made, or you think you
may be eligible to claim a premium tax
credit, fill out Form 8962 before filling
out Schedule A, line 1. See Pub. 502 for
how to figure your medical and dental
expenses deduction.
Don't forget to include insur-
TIP ance premiums you paid for
medical and dental care. However, if you claimed the self-employed
health insurance deduction on Schedule
1 (Form 1040), line 17, reduce the premiums by the amount on line 17.
Whose medical and dental expenses
can you include? You can include
medical and dental bills you paid in
2022 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 $4,400 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 2022 return.
Example. You provided over half of
your mother's support but can't claim her
as a dependent because she received wages of $4,400 in 2022. You can include
on line 1 any medical and dental expenses you paid in 2022 for your mother.
Insurance premiums for certain nondependents. You may have a medical
or dental insurance policy that also
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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 2022 for
medical or dental expenses you paid in
2022, reduce your 2022 expenses by this
amount. If you received a reimbursement in 2022 for prior year medical or
dental expenses, don't reduce your 2022
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 8z. 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.
Line 5
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.
For more information about this safe
harbor and examples, see Treasury Decision 9907 at IRS.gov/Tax-Reform
Guidance: Treasury Decision 9907.
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.
A-3
possession taxes you paid that are allocable to excluded income.
You may want to take a credit
TIP for U.S. possession tax instead
of a deduction. See the instructions for Schedule 3 (Form 1040), line 1,
for details.
Line 5a
You can elect to deduct state
and local general sales taxes
CAUTION instead of state and local income taxes. You can't deduct both.
!
State and Local Income
Taxes
If you don't elect to deduct general sales
taxes, include on line 5a the state and local income taxes listed next.
• State and local income taxes withheld from your salary during 2022. 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 2022 for a prior year, such as taxes
paid with your 2021 state or local income tax return. Don't include penalties
or interest.
• State and local estimated tax payments made during 2022, including any
part of a prior year refund that you chose
to have credited to your 2022 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 2022, or
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• Refund of, or credit for, prior year
state and local income taxes you actually
received in 2022. 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 2022 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 2022 for amounts paid
in 2022, reduce your actual 2022 state
and local general sales taxes by this
amount. If you received a refund of state
or local general sales taxes in 2022 for
prior year purchases, don't reduce your
2022 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 8z. See
Recoveries in Pub. 525 for details.
Optional Sales Tax Tables
Instead of using your actual expenses,
you can use the 2022 Optional State
Sales Tax Table and the 2022 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 2022, enter the applicable
amount, based on your 2022 income and
family size, from the 2022 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 2022 income. If married filing separately, don't include your
spouse's income.
Note. The family size column refers to
the number of dependents listed on
page 1 of Form 1040 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
A-4
spouse in family size only in certain circumstances, which are described in Pub.
501.
Income. Your 2022 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 2022, 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 2022 and the denominator of which is the total number of days
in the year (365).
3. If you also lived in a locality during 2022 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, 2022 (243
days), and in State B from September 1
through December 31, 2022 (122 days).
The table amount for State A is $500.
The table amount for State B is $400.
You would figure your state general
sales tax as follows.
State A:
State B:
Total
$500 x 243/365 =
$400 x 122/365 =
$333
134
=
$467
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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 2022, or
Had any nontaxable income in 2022.
1. Enter your state general sales taxes from the 2022 Optional State Sales Tax Table
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
Next. If, for all of 2022, 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 2022?
No. Enter -0-.
..............
2.
Yes. Enter your base local general sales taxes from the 2022 Optional Local
Sales Tax Tables.
3. Did your locality impose a local general sales tax in 2022? 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 2022, 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.
Yes. Multiply line 1 by line 5. If you lived in more than one locality in the same state
during 2022, see the instructions for line 6 of the worksheet.
....................
6.
7. Enter your state and local general sales taxes paid on specified items, if any. See the instructions for line 7 of the
worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8. Deduction for general sales taxes. Add lines 1, 6, and 7. Enter the result here and the total from all your state and local general
sales tax deduction worksheets, if you completed more than one, on Schedule A, line 5a. Be sure to check the box on
that line . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
A-5
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If none of the localities in which you
lived during 2022 imposed a local general sales tax, enter $467 on line 1 of
your worksheet. Otherwise, complete a
separate worksheet for State A and State
B. Enter $333 on line 1 of the State A
worksheet and $134 on line 1 of the
State B worksheet.
Line 2. If you checked the “No” box,
enter -0- on line 2, and go to line 3. If
you checked the “Yes” box and lived in
the same locality for all of 2022, enter
the applicable amount, based on your
2022 income and family size, from the
2022 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 2022 income. See the instructions
for line 1 of the worksheet to figure your
2022 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 2022, 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 2022 and the denominator is the total number of days in the
year (365). If you lived in more than one
locality in the same state and the local
general sales tax rate was the same for
each locality, enter the total of the prorated table amounts for each locality in
that state on line 2. Otherwise, complete
a separate worksheet for lines 2 through
6 for each locality and enter each prorated table amount on line 2 of the applicable worksheet.
Example. You lived in Locality 1
from January 1 through August 31, 2022
(243 days), and in Locality 2 from September 1 through December 31, 2022
(122 days). The table amount for Locality 1 is $100. The table amount for Locality 2 is $150. You would figure the
amount to enter on line 2 as follows.
Note that this amount may not equal
your local sales tax deduction, which is
figured on line 6 of the worksheet.
Locality 1:
Locality 2:
$100 x 243/365 = $ 67
$150 x 122/365 =
50
Total
= $117
Line 3. If you lived in California, check
the “No” box if your combined state and
local general sales tax rate is X.XXXX
%. Otherwise, check the “Yes” box and
include on line 3 only the part of the
combined rate that is more than
X.XXXX%.
If you lived in Nevada, check the
“No” box if your combined state and local general sales tax rate is X.XXXX%.
Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than X.XXXX%.
What if your local general sales tax
rate changed during 2022? If you
checked the “Yes” box and your local
general sales tax rate changed during
2022, 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
2022 and the denominator is the total
number of days in the year (365). Enter
the total of the prorated tax rates on
line 3.
Example. Locality 1 imposed a 1%
local general sales tax from January 1
through September 30, 2022 (273 days).
The rate increased to 1.75% for the period from October 1 through December
31, 2022 (92 days). You would enter
“1.189” on line 3, figured as follows.
January 1 –
September 30:
October 1 –
December 31:
Total
1.00 x 273/365 = 0.748
1.75 x 92/365 = 0.441
= 1.189
What if you lived in more than one
locality in the same state during 2022?
Complete a separate worksheet for lines
2 through 6 for each locality in your
state if you lived in more than one locality in the same state during 2022 and
A-6
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 2022 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 2022 and the denominator is the
total number of days in the year (365).
Example. You lived in Locality 1
from January 1 through August 31, 2022
(243 days), and in Locality 2 from September 1 through December 31, 2022
(122 days). The local general sales tax
rate for Locality 1 is 1%. The rate for
Locality 2 is 1.75%. You would enter
“0.666” on line 3 for the Locality 1
worksheet and “0.585” for the Locality
2 worksheet, figured as follows.
Locality 1:
Locality 2:
1.00 x 243/365 = 0.666
1.75 x 122/365 = 0.585
Line 6. If you lived in more than one
locality in the same state during 2022,
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 2022. 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.
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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 2022, 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
2022.
If you sold your home in 2022, 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 2022 and assessed prior to 2023 can be deducted for
2022. 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 2022 of real estate
taxes you paid in 2022, reduce your deduction by the amount of the refund or
rebate. If you received a refund or rebate
in 2022 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 8z, 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 2022 and assessed prior to 2023 can be deducted for
2022. 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.
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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 21), as explained in
Pub. 936 and Pub. 970.
Check the box on line 8 if you had
one or more home mortgages in 2022
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 in-
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.
vestment purpose, interest you
paid that is allocable to those proceeds
may still be deductible as a business or
investment expense elsewhere on your
return.
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.
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.
In general, if you paid interest in
2022 that applies to any period after
2022, you can deduct only amounts that
apply for 2022.
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 2022 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.
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.
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 Octo-
A-8
ber 13, 1987; see Pub. 936 for more information about loans taken out on or
before October 13, 1987.
See Pub. 936 to figure your deduction
if you have loans taken out on or before
December 15, 2017, that exceed
$1,000,000 ($500,000 if you are married
filing separately).
Limit on loans taken out after De
cember 15, 2017. For qualifying debt
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.
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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 8z.
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 paid off a mortgage ear-
TIP ly, deduct any remaining points
in the year you paid off the
mortgage. However, if you refinanced
your mortgage with the same lender, see
Mortgage ending early in Pub. 936 for
an exception.
Line 8d
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.
Reserved for future use
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.
Investment interest is interest paid on
money you borrowed that is allocable to
property held for investment. It doesn't
include any interest allocable to passive
activities or to securities that generate
tax-exempt income.
Complete and attach Form 4952 to
figure your deduction.
Exception. You don't have to file Form
4952 if all three of the following apply.
1. Your investment interest expense
is less than your investment income
from interest and ordinary dividends minus any qualified dividends.
2. You have no other deductible investment expenses.
3. You have no disallowed investment interest expense from 2021.
!
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.
A-9
Line 9
Investment Interest
Alaska Permanent Fund dividends, including those reported
CAUTION on Form 8814, aren't investment income.
!
For more details, see Pub. 550.
Gifts to Charity
You can deduct contributions or gifts
you gave to organizations that are religious, charitable, educational, scientific,
or literary in purpose. You can also 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 2022
for Native Alaskan subsistence bowhead
whale hunting activities. See Pub. 526
for details.
To verify an organization's charitable
status, you can:
• Check with the organization to
which you made the donation. The or-
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ganization should be able to provide you
with verification of its charitable status.
• Use our online search tool at
IRS.gov/TEOS to see if an organization
is eligible to receive tax-deductible contributions (Publication 78 data).
Examples of Qualified
Charitable Organizations
The following list gives some examples
of qualified organizations. See Pub. 526
for more examples.
• Churches, mosques, synagogues,
temples, and other religious organizations.
• Scouts BSA, Boys and Girls Clubs
of America, CARE, Girl Scouts, Goodwill Industries, Red Cross, Salvation Army, and United Way.
• Fraternal orders, if the gifts will be
used for the purposes listed under Gifts
to Charity, earlier.
• Veterans' and certain cultural
groups.
• Nonprofit hospitals and medical
research organizations.
• Most nonprofit educational organizations, such as colleges, but only if
your contribution isn't a substitute for
tuition or other enrollment fees.
• Federal, state, and local governments if the gifts are solely for public
purposes.
Amounts You Can Deduct
Contributions can be in cash, property,
or out-of-pocket expenses you paid to do
volunteer work for the kinds of organizations described earlier. If you drove to
and from the volunteer work, you can
take the actual cost of gas and oil or 14
cents a mile. Add parking and tolls to
the amount you claim under either method. But don't deduct any amounts that
were repaid to you.
Gifts from which you benefit. If you
made a gift and received a benefit in return, such as food, entertainment, or
merchandise, you can generally only deduct the amount that is more than the
value of the benefit. But this rule doesn't
apply to certain membership benefits
provided in return for an annual payment of $75 or less or to certain items or
benefits of token value. For details, see
Pub. 526.
Example. You paid $70 to a charitable organization to attend a fund-raising
dinner and the value of the dinner was
$40. You can deduct only $30.
Gifts of $250 or more. You can deduct
a gift of $250 or more only if you have a
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.
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 acknowledgment 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.
A-10
Amounts You Can't Deduct
• 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.
• 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 charita-
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ble organization. See Pub. 526 for exceptions.
• Cost of tuition. However, you may
be able to 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 2022 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 main-
tenance 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.
A-11
Contribution of motor vehicle, boat,
or airplane. If you deduct more than
$500 for a contribution of a motor vehicle, boat, or airplane, you must also attach a statement from the charitable organization to your paper return. The organization may use Form 1098-C to provide the required information. If your total deduction is over $5,000 ($500 for
certain contributions of clothing and
household items (discussed next)), you
may also have to get appraisals of the
values of the donated property. See
Form 8283 and its instructions for details.
Contributions of clothing and household items. A deduction for these contributions will be allowed only if the
items are in good used condition or better. However, this rule doesn't apply to a
contribution of any single item for
which a deduction of more than $500 is
claimed and for which you include a
qualified appraisal and Form 8283 with
your tax return.
Recordkeeping. If you gave property,
you should keep a receipt or written
statement from the organization you
gave the property to, or a reliable written
record, that shows the organization's
name and address, the date and location
of the gift, and a description of the property. For each gift of property, you
should also keep reliable written records
that include:
• How you figured the property's
value at the time you gave it. If the value
was determined by an appraisal, keep a
signed copy of the appraisal.
• The cost or other basis of the property if you must reduce it by any ordinary income or capital gain that would
have resulted if the property had been
sold at its fair market value.
• How you figured your deduction if
you chose to reduce your deduction for
gifts of capital gain property.
• Any conditions attached to the gift.
If 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.
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
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.
See the Instructions for Form 4684
and Pub. 547 for more information.
Line 13
Line 16
Carryover From Prior Year
Increased Standard
Deduction Reporting
!
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. Carryover amounts from contributions made
in 2020 or 2021 are subject to a 60%
limitation if you deduct those amounts
in 2022. 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.
Other Itemized
Deductions
Only the expenses listed next
can be deducted on line 16. For
CAUTION more information about each of
these expenses, see Pub. 529.
!
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.
!
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.
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
A-12
• 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 8b.
• 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.
Page 13 of 17
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2021 Optional State Sales Tax Tables
Income
But
less
than
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
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more
Income
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more
Income
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more
Income
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more
Family Size
1
2
Alabama
252
360
415
461
502
538
571
601
630
667
716
760
801
839
878
920
960
997
1213
3
4
1
5
294
421
485
538
586
628
666
702
735
778
835
887
934
978
1024
1073
1119
1162
1414
323
461
531
590
642
688
730
769
805
853
915
971
1023
1072
1122
1176
1226
1273
1549
345
493
567
630
685
735
780
821
860
911
976
1037
1092
1144
1198
1255
1308
1359
1653
363
519
597
663
721
773
821
864
905
958
1028
1091
1149
1204
1260
1320
1376
1430
1739
356
520
603
674
737
793
845
892
937
996
1072
1143
1207
1268
1331
1398
1461
1521
1871
384
560
650
726
794
855
910
961
1009
1073
1155
1231
1300
1366
1433
1506
1574
1638
2015
California
314
458
532
595
650
700
745
787
827
879
946
1008
1065
1119
1174
1234
1289
1342
1652
3
District of Columbia
196
310
371
425
473
518
559
598
634
684
749
810
866
920
977
1038
1096
1152
1490
210
331
396
454
506
553
598
639
679
731
801
866
927
985
1046
1111
1173
1233
1595
218
344
412
472
526
576
622
665
706
761
833
901
964
1025
1088
1156
1221
1284
1660
312
468
549
619
682
738
790
838
883
943
1022
1095
1162
1225
1291
1362
1428
1492
1868
336
505
592
668
735
796
852
904
953
1018
1102
1181
1254
1322
1393
1470
1542
1610
2016
Hawaii
275
412
483
544
599
649
694
736
776
829
897
961
1020
1076
1134
1196
1254
1310
1639
Family Size
Over
5
1
4.0000% Arizona
405
591
686
766
837
901
960
1014
1064
1131
1218
1298
1371
1440
1512
1588
1660
1728
2125
4
224
353
424
485
541
592
639
684
726
783
857
927
992
1054
1119
1189
1256
1320
1708
1,6
355
532
625
705
776
840
899
954
1006
1074
1164
1247
1323
1396
1471
1552
1628
1700
2129
389
555
639
710
772
827
878
925
968
1025
1099
1167
1229
1288
1348
1412
1472
1529
1859
246
363
423
475
520
561
599
634
666
709
765
817
865
910
956
1006
1052
1097
1358
2
3
4
2
5
280
413
481
540
591
638
681
720
757
806
870
929
983
1034
1087
1143
1196
1247
1544
302
445
519
582
638
688
734
777
817
870
939
1002
1061
1116
1173
1234
1291
1346
1666
319
470
548
615
674
727
775
820
863
919
991
1058
1120
1178
1238
1303
1363
1421
1759
332
491
572
641
703
758
809
856
900
959
1034
1104
1169
1229
1292
1359
1423
1483
1835
138
208
245
276
305
330
354
376
396
424
459
493
523
552
582
614
645
674
846
144
218
257
290
320
347
372
395
416
445
483
517
550
580
612
646
678
708
889
301
448
524
589
646
698
746
791
832
887
959
1025
1087
1144
1204
1268
1329
1386
1724
325
483
565
635
698
754
806
854
898
958
1036
1107
1174
1236
1301
1370
1435
1497
1863
455
643
737
817
886
948
1004
1056
1105
1169
1251
1326
1395
1459
1526
1596
1662
1725
2088
507
716
821
909
986
1055
1118
1176
1229
1300
1391
1475
1551
1623
1697
1775
1848
1918
2320
7.2500% Colorado
422
616
715
799
873
940
1001
1057
1110
1179
1270
1353
1429
1501
1576
1655
1730
1801
2215
446
651
755
844
922
993
1057
1117
1172
1246
1341
1429
1510
1586
1665
1749
1827
1902
2340
127
191
225
254
280
304
325
346
364
390
422
453
481
508
535
565
593
619
777
2
6.0000% Florida
229
361
433
496
553
605
653
699
742
800
876
947
1014
1077
1144
1216
1284
1350
1746
235
371
445
510
569
622
672
719
763
823
901
975
1043
1109
1177
1251
1322
1389
1798
265
394
460
517
568
614
656
694
731
779
842
900
954
1005
1057
1113
1166
1216
1513
390
586
688
776
855
925
991
1051
1108
1184
1282
1374
1458
1538
1621
1710
1794
1874
2347
379
537
615
682
740
792
839
883
923
977
1046
1109
1167
1221
1277
1336
1391
1444
1749
150
226
266
301
331
359
385
409
431
461
500
536
569
601
634
669
702
733
921
1
4.0000% Idaho
370
555
652
735
809
876
938
995
1049
1120
1214
1300
1380
1456
1534
1618
1698
1773
2221
Family Size
Over
5
1
2
5.6000% Arkansas
343
510
597
671
737
796
851
902
949
1012
1094
1170
1240
1306
1374
1448
1517
1582
1969
1
A-13
548
774
887
982
1065
1139
1207
1269
1327
1404
1502
1592
1674
1751
1831
1916
1995
2069
2503
352
519
605
678
744
802
856
906
952
1014
1094
1168
1236
1300
1367
1438
1505
1568
1941
283
433
513
582
645
701
754
802
849
910
991
1066
1136
1202
1271
1346
1416
1484
1887
318
488
578
656
726
790
849
905
957
1027
1118
1203
1282
1357
1435
1519
1599
1675
2132
3
4
2
5
341
523
620
704
779
848
911
971
1027
1102
1199
1291
1376
1456
1541
1631
1717
1799
2290
358
549
651
739
819
891
958
1020
1079
1158
1261
1358
1447
1532
1620
1716
1806
1892
2409
372
571
677
768
851
926
996
1061
1122
1204
1311
1412
1505
1593
1685
1784
1878
1968
2506
2.9000% Connecticut
154
232
273
309
341
369
396
420
443
474
514
551
585
617
651
687
721
754
946
159
241
283
320
353
383
410
435
459
491
532
571
606
640
675
713
748
782
981
218
337
401
457
508
554
597
637
675
726
793
856
914
970
1028
1091
1151
1209
1555
4
237
366
435
496
551
601
648
691
733
788
861
929
992
1053
1116
1184
1249
1312
1688
248
384
457
521
578
631
680
725
769
827
903
974
1041
1104
1171
1242
1310
1376
1770
187
284
335
379
418
453
486
517
545
584
633
680
723
763
805
851
893
934
1176
196
298
352
398
439
477
511
543
573
614
666
715
760
802
847
895
939
982
1237
313
461
537
602
659
711
758
802
843
897
967
1032
1092
1148
1207
1269
1327
1383
1710
340
501
583
653
715
771
822
870
914
973
1049
1120
1185
1246
1309
1376
1440
1500
1854
6.0000% Georgia
357
532
623
700
769
831
888
941
991
1057
1142
1221
1294
1363
1435
1511
1583
1652
2056
378
563
659
741
814
879
940
996
1048
1118
1208
1292
1370
1443
1518
1599
1676
1748
2176
172
261
308
348
384
417
447
475
501
536
582
624
664
701
739
781
820
858
1079
630
890
1020
1129
1225
1310
1387
1459
1525
1613
1725
1828
1923
2011
2102
2199
2290
2376
2872
273
402
469
525
575
620
661
700
735
783
844
901
953
1002
1053
1108
1159
1207
1493
203
309
364
412
455
494
530
563
594
636
690
741
787
832
878
927
974
1018
1282
273
423
503
573
636
694
747
798
845
909
993
1072
1145
1214
1287
1366
1441
1513
1946
4.0000%
209
317
375
424
468
508
544
579
611
654
710
762
810
855
902
953
1001
1047
1318
2
361
531
618
693
759
818
872
922
969
1032
1113
1187
1256
1321
1388
1459
1527
1591
1966
391
600
712
808
895
975
1048
1116
1181
1267
1380
1486
1584
1677
1774
1879
1977
2072
2640
6.3500%
264
408
486
553
614
670
722
771
817
878
959
1035
1106
1173
1244
1320
1392
1461
1880
2
6.0000% Illinois
582
822
942
1043
1131
1210
1282
1348
1409
1490
1594
1690
1777
1859
1943
2033
2117
2196
2656
257
397
473
539
598
653
703
750
795
855
934
1008
1077
1142
1211
1285
1356
1423
1831
Over
5
6.5000%
216
329
388
439
485
526
565
600
634
678
736
790
840
887
936
989
1039
1086
1368
6.2500%
378
556
647
725
794
856
913
966
1015
1080
1165
1243
1315
1383
1453
1528
1598
1665
2058
402
591
688
771
844
910
970
1026
1079
1148
1238
1321
1397
1469
1544
1623
1698
1769
2186
Page 14 of 17
12:07 - 6-Sep-2022
Fileid: … /i1040scha/2022/a/xml/cycle03/source
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Income
But
less
than
At
least
Family Size
1
2
3
365
531
615
687
751
808
860
908
953
1013
1090
1161
1226
1288
1351
1419
1483
1543
1897
396
576
668
746
815
877
934
986
1035
1100
1184
1261
1332
1399
1468
1542
1611
1677
2062
274
430
515
589
655
716
772
825
875
942
1030
1112
1189
1262
1338
1420
1498
1572
2022
288
453
542
620
690
754
814
869
922
993
1085
1172
1253
1330
1410
1497
1579
1658
2132
284
411
475
530
578
621
660
697
731
776
834
887
936
982
1030
1081
1129
1174
1438
310
448
518
578
630
677
720
759
796
845
909
967
1020
1070
1122
1178
1229
1279
1566
283
439
523
597
663
723
779
832
881
948
1035
1117
1193
1266
1342
1424
1501
1576
2024
298
462
551
628
698
761
821
876
928
998
1090
1177
1257
1333
1413
1499
1581
1660
2132
Indiana
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more
Income
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more
Income
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more
Income
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more
318
462
535
598
653
702
747
789
828
880
947
1008
1065
1118
1174
1232
1288
1340
1647
4
Kentucky
251
395
472
539
600
656
707
755
801
862
942
1018
1087
1154
1223
1298
1369
1438
1847
298
470
562
643
716
782
844
902
957
1030
1126
1217
1300
1380
1464
1554
1639
1721
2214
4
Minnesota
259
402
479
546
607
662
713
762
807
868
948
1023
1092
1159
1228
1303
1374
1442
1852
420
611
708
791
864
930
990
1046
1098
1167
1256
1338
1413
1484
1558
1636
1710
1780
2189
4
Maryland
245
355
411
459
500
538
572
604
633
672
723
769
812
852
893
938
979
1018
1248
4
330
477
552
615
671
720
766
808
847
899
966
1028
1085
1138
1194
1252
1307
1360
1665
1
309
480
571
652
724
790
851
909
963
1036
1131
1221
1304
1383
1466
1555
1640
1722
2212
Family Size
Over
5
5
1
2
3
301
459
542
614
679
737
792
842
890
953
1036
1114
1186
1254
1325
1401
1473
1542
1954
322
490
579
656
726
788
846
900
951
1019
1108
1191
1268
1341
1417
1498
1575
1649
2090
228
337
393
441
484
522
557
590
621
661
714
762
807
849
893
940
984
1026
1271
245
363
424
475
521
563
601
636
669
712
769
821
870
915
962
1013
1060
1105
1371
7.0000% Iowa
439
639
741
828
905
973
1036
1095
1149
1221
1314
1401
1480
1554
1631
1713
1790
1863
2292
466
678
787
879
961
1034
1101
1163
1220
1297
1396
1488
1572
1651
1733
1820
1902
1980
2435
1
270
410
484
549
606
658
707
752
794
851
925
994
1057
1118
1181
1249
1313
1375
1741
6.0000% Louisiana
307
483
578
662
737
805
869
928
985
1060
1159
1252
1339
1421
1507
1600
1688
1772
2280
318
502
601
687
765
836
902
964
1023
1101
1204
1301
1391
1476
1566
1662
1754
1841
2369
201
297
347
389
427
460
491
520
547
583
629
672
711
748
787
828
867
904
1120
370
535
618
689
751
807
858
905
949
1007
1082
1151
1214
1274
1336
1401
1463
1521
1862
241
349
404
451
492
529
563
594
623
661
711
757
799
839
879
923
964
1003
1229
271
393
455
507
553
595
633
668
700
744
799
851
898
942
988
1037
1083
1127
1381
330
512
610
696
773
843
909
970
1028
1106
1208
1304
1392
1477
1566
1661
1752
1839
2363
462
650
743
821
890
951
1006
1057
1105
1167
1247
1321
1388
1451
1515
1584
1648
1709
2060
556
782
894
988
1071
1145
1211
1273
1330
1405
1502
1591
1671
1747
1825
1908
1985
2059
2482
A-14
259
383
447
501
550
593
633
670
705
751
811
867
917
965
1015
1068
1118
1166
1446
4
291
422
488
544
594
638
678
716
751
797
857
912
963
1010
1059
1112
1161
1207
1480
6.8750% Mississippi
318
493
588
670
745
813
876
935
991
1065
1164
1256
1341
1423
1508
1600
1688
1771
2276
337
514
607
688
761
826
887
944
997
1069
1162
1249
1330
1406
1486
1571
1652
1730
2193
2
6.0000% Massachusetts
347
501
579
646
704
756
804
848
890
944
1015
1079
1139
1195
1253
1314
1372
1427
1747
4
306
443
513
572
624
671
713
753
789
838
901
959
1012
1062
1113
1168
1220
1269
1555
2
620
872
998
1103
1195
1277
1352
1420
1484
1568
1676
1775
1865
1950
2037
2129
2216
2298
2770
671
943
1079
1192
1292
1381
1462
1536
1605
1696
1812
1919
2017
2109
2203
2303
2396
2485
2996
Family Size
Over
5
5
1
2
3
515
716
815
897
969
1033
1091
1145
1194
1259
1342
1419
1488
1553
1620
1691
1757
1819
2178
579
804
916
1008
1090
1161
1227
1287
1342
1415
1509
1595
1673
1746
1821
1900
1974
2045
2448
237
343
397
442
482
518
551
582
610
647
696
740
781
819
859
901
941
979
1198
256
369
427
476
519
558
593
626
656
697
749
797
840
882
924
970
1013
1053
1289
287
424
495
555
609
657
701
742
780
831
897
958
1015
1068
1123
1181
1237
1289
1598
309
457
533
598
656
708
755
800
841
896
967
1033
1093
1150
1210
1273
1333
1389
1722
226
332
386
432
473
510
544
575
604
643
693
740
782
823
864
909
950
990
1223
246
362
421
471
516
556
593
627
659
701
756
807
853
897
942
991
1036
1080
1333
6.0000% Kansas
350
533
630
714
789
857
920
979
1035
1109
1206
1296
1380
1459
1542
1631
1715
1795
2276
366
559
661
749
828
899
966
1028
1086
1164
1265
1360
1448
1531
1618
1712
1800
1885
2389
423
588
669
737
796
848
896
940
980
1034
1102
1165
1222
1275
1330
1388
1442
1493
1788
285
421
492
552
605
653
697
738
777
827
893
954
1010
1063
1118
1177
1232
1285
1593
210
303
351
391
426
458
487
514
539
572
615
655
691
725
760
797
832
866
1060
336
486
562
626
683
734
781
824
864
917
986
1049
1107
1162
1218
1279
1335
1389
1701
253
374
436
489
537
579
618
654
688
733
791
845
895
941
990
1042
1090
1137
1409
772
1086
1242
1373
1488
1590
1683
1768
1848
1953
2087
2211
2323
2428
2537
2652
2760
2862
3451
195
287
334
374
409
441
470
497
523
556
600
640
677
711
747
786
822
856
1057
270
390
450
502
548
588
625
660
692
734
789
840
886
929
974
1022
1067
1110
1358
326
482
562
631
692
747
797
843
887
945
1020
1090
1154
1214
1276
1343
1406
1466
1817
732
1017
1157
1274
1377
1468
1550
1626
1696
1789
1907
2015
2114
2206
2301
2402
2495
2584
3094
5.5000%
281
406
469
523
571
613
652
688
721
765
822
875
923
968
1015
1065
1112
1156
1415
297
429
496
553
603
647
688
726
761
808
868
924
975
1022
1072
1124
1174
1221
1494
6.0000%
339
502
586
658
721
778
831
879
925
985
1064
1136
1203
1266
1331
1400
1466
1528
1894
2
262
385
448
502
549
592
631
668
701
746
805
859
908
955
1003
1054
1103
1149
1419
Over
5
6.5000%
672
933
1062
1170
1264
1347
1423
1492
1557
1642
1750
1850
1940
2025
2112
2204
2290
2372
2840
4
7.0000% Missouri
713
1002
1146
1267
1373
1468
1553
1632
1706
1802
1926
2040
2144
2241
2341
2448
2547
2641
3185
630
874
995
1096
1184
1262
1333
1398
1459
1538
1640
1733
1818
1897
1979
2066
2146
2222
2661
4
6.2500% Michigan
319
461
533
595
649
697
742
783
821
871
937
997
1052
1104
1157
1215
1268
1319
1616
5
1
4.4500% Maine
270
399
465
522
573
618
660
699
735
783
846
903
956
1006
1058
1114
1166
1216
1508
4
359
531
619
695
762
822
878
929
977
1041
1124
1200
1271
1337
1406
1480
1549
1615
2002
4.2250%
275
404
470
527
577
622
663
701
736
784
845
901
953
1002
1053
1107
1158
1206
1489
293
431
501
562
615
663
706
747
785
835
901
961
1016
1068
1122
1180
1234
1286
1588
Page 15 of 17
12:07 - 6-Sep-2022
Fileid: … /i1040scha/2022/a/xml/cycle03/source
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Income
But
less
than
At
least
Family Size
1
2
3
291
428
499
559
612
660
704
745
783
833
899
960
1016
1068
1123
1181
1236
1288
1595
314
462
538
603
661
713
760
805
846
901
971
1037
1098
1155
1214
1277
1336
1393
1725
Nebraska
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more
Income
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more
Income
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more
Income
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more
256
376
438
490
537
579
617
653
686
730
788
841
890
936
983
1034
1082
1128
1396
1
New Mexico
260
400
474
538
595
648
696
742
784
841
916
986
1050
1112
1176
1245
1310
1372
1746
285
438
519
590
653
710
764
813
860
923
1005
1081
1152
1219
1290
1365
1437
1505
1915
249
362
420
469
513
552
587
620
651
692
744
793
838
880
923
969
1013
1054
1295
229
358
426
486
540
590
635
678
719
773
844
910
972
1031
1092
1158
1221
1281
1643
313
480
569
647
716
779
837
892
943
1012
1102
1186
1264
1338
1415
1498
1576
1651
2101
1
271
395
458
511
558
601
639
675
709
753
810
863
912
957
1004
1055
1102
1147
1409
Pennsylvania
211
329
393
448
497
542
584
624
661
710
776
837
893
947
1003
1064
1121
1177
1508
332
488
569
637
698
753
803
850
894
951
1027
1096
1160
1220
1283
1349
1412
1472
1823
1
301
462
548
622
689
750
806
858
908
974
1060
1141
1216
1287
1361
1441
1517
1589
2022
North Dakota
216
314
364
407
445
479
510
538
565
600
646
689
727
764
802
842
880
916
1126
4
288
420
486
543
594
638
680
718
753
800
861
917
969
1017
1068
1121
1171
1219
1498
1
241
375
448
511
568
619
667
713
755
812
887
957
1022
1083
1148
1218
1284
1347
1728
249
389
463
529
588
641
691
738
782
841
919
991
1058
1123
1190
1262
1330
1396
1791
Family Size
Over
5
5
1
2
3
334
491
572
640
701
756
806
852
895
953
1027
1096
1159
1219
1280
1346
1408
1467
1812
360
529
616
690
755
814
868
918
964
1026
1106
1180
1249
1313
1379
1450
1517
1580
1952
156
252
305
351
394
433
469
504
537
581
639
694
745
794
846
902
955
1007
1321
159
257
311
358
402
441
479
514
547
592
651
707
760
810
862
919
974
1026
1346
271
418
496
564
625
681
732
780
825
885
964
1038
1106
1171
1238
1311
1379
1445
1838
287
443
526
598
663
722
776
827
875
939
1022
1101
1173
1242
1314
1391
1464
1534
1951
5.5000% Nevada
346
509
593
665
729
786
838
887
933
993
1071
1144
1211
1274
1339
1409
1474
1537
1904
366
538
627
703
771
831
887
938
986
1051
1133
1210
1281
1348
1417
1491
1560
1626
2015
5
295
433
504
565
619
667
711
752
790
841
907
967
1023
1076
1130
1188
1243
1295
1599
5.1250% New York
322
495
586
666
738
803
863
919
972
1043
1135
1222
1302
1378
1457
1543
1624
1701
2164
335
514
610
693
767
834
897
955
1010
1084
1180
1270
1354
1433
1515
1604
1688
1769
2251
151
243
294
340
381
419
454
487
519
562
618
671
721
769
819
873
925
975
1279
323
469
544
607
664
714
760
802
842
894
962
1025
1083
1137
1193
1253
1309
1362
1673
246
379
450
511
566
616
663
706
747
801
872
939
1000
1059
1120
1185
1247
1306
1661
265
413
493
563
626
683
736
786
833
896
979
1056
1128
1196
1268
1345
1418
1488
1910
293
419
483
537
584
626
665
700
733
777
834
886
933
978
1024
1073
1118
1162
1415
162
261
315
363
407
448
485
521
555
600
660
717
770
821
874
932
987
1040
1364
1
6.0000% Rhode Island
255
399
476
543
604
659
710
758
804
864
944
1019
1088
1154
1223
1297
1368
1435
1841
380
558
649
727
796
858
915
968
1017
1082
1167
1245
1317
1384
1454
1529
1599
1666
2058
2
5.0000% Ohio
303
440
510
570
623
670
713
753
790
840
903
962
1016
1067
1120
1176
1228
1278
1571
4
335
479
552
613
667
716
760
800
838
888
953
1012
1067
1118
1170
1226
1279
1329
1618
A-15
299
462
548
623
691
752
809
862
912
979
1066
1148
1223
1295
1370
1451
1527
1600
2035
4
362
518
597
663
722
774
822
866
907
961
1031
1095
1154
1209
1266
1327
1384
1438
1751
382
548
631
701
763
818
869
915
959
1016
1090
1158
1220
1279
1339
1404
1464
1521
1853
Family Size
Over
5
5
1
2
3
6.8500% New Jersey
396
581
677
758
830
895
954
1009
1060
1128
1216
1298
1372
1443
1516
1594
1667
1737
2145
418
614
715
801
877
945
1007
1065
1120
1191
1284
1371
1450
1524
1601
1684
1761
1835
2266
246
388
465
532
593
649
701
750
796
858
939
1015
1086
1154
1225
1302
1374
1444
1866
264
418
501
574
640
700
756
809
859
926
1013
1096
1173
1246
1323
1406
1484
1560
2016
166
268
323
373
418
459
498
534
569
615
677
735
789
841
896
955
1012
1066
1397
248
358
414
461
503
541
575
606
636
675
725
772
814
854
895
939
981
1020
1248
322
497
591
672
745
811
872
929
983
1055
1150
1238
1319
1397
1478
1565
1647
1726
2197
281
399
458
508
552
591
627
659
690
730
782
830
874
915
957
1002
1044
1084
1315
319
460
532
593
647
695
739
780
818
868
933
992
1047
1098
1151
1208
1261
1311
1605
336
477
548
607
659
706
748
787
824
872
934
990
1042
1091
1141
1195
1245
1292
1566
374
531
609
675
733
785
832
876
916
969
1038
1101
1158
1212
1268
1327
1383
1435
1739
422
605
697
775
844
905
961
1012
1060
1124
1206
1281
1350
1415
1482
1553
1619
1683
2050
274
396
457
510
556
597
635
670
702
745
800
852
898
943
988
1037
1082
1125
1377
341
492
569
635
692
744
791
834
875
928
997
1061
1120
1175
1231
1292
1349
1402
1716
314
453
524
584
637
684
727
767
804
854
917
976
1030
1080
1133
1189
1241
1290
1580
404
573
658
729
792
847
898
945
988
1046
1120
1188
1250
1308
1368
1431
1491
1548
1875
359
519
600
669
730
784
834
880
923
979
1052
1120
1182
1240
1300
1364
1424
1481
1814
301
477
572
655
731
800
864
924
981
1058
1159
1253
1341
1425
1513
1608
1699
1786
2309
4.7500%
359
519
600
669
729
784
833
879
922
978
1051
1118
1180
1238
1298
1361
1421
1478
1809
385
556
643
717
782
840
893
942
988
1048
1126
1198
1264
1326
1391
1459
1523
1584
1938
4.5000%
430
609
699
774
840
900
953
1003
1049
1110
1188
1260
1326
1388
1451
1519
1582
1642
1989
2
340
491
567
632
690
741
788
831
871
925
994
1058
1116
1171
1228
1288
1345
1399
1712
Over
5
6.6250%
292
462
554
634
708
774
836
895
950
1024
1122
1213
1298
1380
1465
1557
1644
1728
2235
1
7.0000% South Carolina
399
572
659
732
797
855
908
956
1002
1061
1139
1210
1275
1336
1399
1466
1529
1589
1935
285
451
540
619
690
756
816
873
927
999
1094
1183
1267
1346
1429
1519
1604
1685
2179
2
290
419
485
540
589
633
673
710
745
790
849
903
953
1000
1048
1100
1148
1194
1461
5.7500% Oklahoma
309
477
566
644
714
777
836
891
942
1011
1102
1186
1264
1338
1416
1499
1578
1653
2104
5
4
276
437
524
600
669
732
791
846
898
968
1060
1146
1227
1303
1384
1471
1553
1632
2110
4.0000% North Carolina
164
264
319
367
412
453
491
527
561
607
667
725
778
830
884
942
998
1051
1378
4
465
659
756
838
910
973
1032
1085
1135
1201
1285
1363
1434
1501
1569
1642
1711
1775
2150
6.0000%
375
543
627
699
763
820
872
920
964
1024
1100
1171
1235
1296
1359
1426
1489
1548
1896
398
575
665
741
809
869
924
975
1022
1085
1166
1241
1310
1374
1441
1512
1578
1642
2011
Page 16 of 17
12:07 - 6-Sep-2022
Fileid: … /i1040scha/2022/a/xml/cycle03/source
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Income
But
less
than
At
least
Family Size
1
2
3
South Dakota
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more
Income
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more
Income
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more
Income
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more
291
430
501
563
617
666
711
753
792
844
911
973
1031
1085
1141
1201
1257
1311
1628
1
338
501
584
656
720
777
830
878
924
985
1063
1136
1204
1267
1333
1403
1469
1532
1902
370
548
640
718
788
851
908
962
1012
1078
1165
1245
1318
1388
1460
1537
1609
1678
2085
318
460
532
594
648
696
741
782
820
870
936
996
1051
1103
1157
1214
1267
1318
1615
349
506
585
652
712
765
814
859
901
956
1028
1094
1155
1212
1271
1334
1393
1449
1775
Utah
271
393
454
507
553
594
632
667
700
743
798
850
897
941
987
1036
1082
1125
1379
373
541
626
698
762
818
871
919
964
1023
1100
1171
1235
1296
1359
1427
1490
1550
1899
1
313
483
573
652
723
787
846
901
953
1023
1114
1199
1278
1353
1431
1515
1595
1671
2125
334
515
612
696
771
840
903
962
1018
1093
1190
1281
1366
1446
1529
1619
1704
1786
2272
197
298
350
395
436
472
506
537
567
606
657
704
748
789
832
878
922
963
1209
207
313
368
416
459
497
532
565
596
637
691
741
787
830
876
924
970
1014
1272
Wyoming
181
273
321
363
400
433
464
493
520
555
602
645
686
723
763
805
845
883
1107
394
584
682
766
840
907
969
1026
1079
1150
1243
1328
1407
1481
1558
1640
1717
1791
2225
2
Washington
281
433
514
584
647
704
757
806
853
915
996
1072
1143
1210
1279
1354
1425
1493
1898
4
349
540
641
729
808
880
946
1008
1067
1145
1247
1343
1431
1515
1603
1698
1787
1872
2383
1
215
324
382
431
475
515
552
586
618
661
717
768
816
861
908
959
1006
1051
1320
Family Size
Over
5
5
1
2
3
458
660
763
850
927
996
1058
1116
1170
1242
1334
1419
1497
1570
1646
1726
1802
1873
2291
504
727
841
936
1021
1097
1166
1229
1289
1368
1469
1563
1648
1729
1812
1901
1984
2063
2523
222
318
366
407
443
476
505
532
557
591
634
674
710
744
779
817
852
885
1079
234
335
387
430
468
502
533
561
588
623
669
711
749
785
822
862
899
934
1138
4.5000% Tennessee
414
614
717
805
883
954
1019
1079
1135
1210
1307
1397
1479
1557
1638
1725
1806
1884
2341
442
655
766
860
944
1019
1088
1152
1212
1292
1396
1492
1581
1664
1751
1843
1930
2013
2502
389
561
649
723
788
846
900
949
995
1056
1134
1206
1273
1335
1399
1468
1532
1593
1948
2
4.8500% Vermont
394
570
660
736
803
863
918
968
1016
1078
1159
1234
1302
1366
1433
1504
1570
1633
2001
422
611
707
788
860
925
983
1038
1089
1156
1242
1322
1396
1464
1536
1612
1683
1751
2145
203
290
334
372
405
434
461
486
509
539
579
615
648
679
711
745
777
808
984
379
586
697
792
879
957
1029
1097
1161
1246
1357
1462
1558
1650
1745
1848
1946
2039
2596
250
391
468
535
596
652
703
752
798
859
941
1017
1088
1156
1227
1303
1376
1446
1870
540
780
901
1004
1094
1175
1249
1317
1381
1465
1574
1674
1766
1852
1942
2037
2126
2210
2703
1
6.5000% West Virginia
362
559
664
756
838
912
981
1046
1106
1188
1294
1393
1485
1572
1663
1761
1854
1942
2473
4
278
437
522
598
666
728
786
840
892
961
1052
1137
1217
1292
1372
1458
1540
1618
2093
243
348
401
446
486
521
553
583
611
648
695
738
778
815
854
895
934
970
1183
1
297
466
557
637
710
777
839
897
952
1025
1123
1214
1299
1380
1465
1557
1644
1728
2236
310
487
583
667
744
813
878
939
997
1074
1176
1272
1361
1446
1535
1631
1723
1811
2343
Family Size
Over
5
5
1
2
3
301
460
545
618
684
744
799
851
900
965
1050
1130
1204
1274
1347
1426
1500
1572
1999
321
492
582
661
732
796
855
911
963
1033
1124
1210
1289
1364
1442
1527
1607
1683
2141
232
338
393
439
480
517
550
582
611
649
699
745
787
827
868
912
954
993
1222
254
371
430
481
526
566
603
637
669
711
766
816
862
906
951
999
1044
1087
1338
243
372
441
500
553
602
646
688
727
780
849
913
973
1029
1088
1152
1212
1269
1612
260
397
470
533
590
642
690
734
776
833
906
975
1038
1099
1162
1230
1294
1355
1722
7.0000% Texas
570
823
951
1059
1155
1240
1318
1390
1458
1547
1661
1767
1864
1955
2049
2149
2243
2333
2852
612
884
1021
1137
1240
1332
1416
1493
1565
1661
1784
1897
2002
2099
2200
2308
2409
2505
3063
268
410
486
551
609
663
712
758
801
859
935
1006
1071
1134
1199
1269
1335
1398
1777
260
373
430
478
520
558
592
624
654
693
744
790
833
873
914
958
1000
1039
1266
199
290
337
377
412
444
472
499
524
557
600
640
676
710
746
783
819
853
1050
337
529
633
725
808
883
954
1020
1083
1167
1278
1382
1479
1572
1669
1774
1874
1969
2549
218
334
395
448
495
538
578
616
651
698
759
817
870
920
973
1030
1083
1134
1441
337
516
611
693
768
835
897
956
1010
1084
1180
1270
1353
1432
1514
1603
1687
1767
2248
271
396
459
513
561
604
644
680
714
759
817
871
921
967
1015
1066
1115
1160
1428
367
562
666
756
837
910
978
1042
1102
1182
1287
1385
1476
1562
1652
1749
1841
1929
2454
4.3000%
285
416
483
540
591
636
677
716
751
799
860
917
969
1018
1068
1122
1173
1221
1503
1
272
416
492
559
618
672
722
769
813
872
949
1021
1088
1151
1217
1288
1356
1420
1805
Over
5
6.2500%
349
535
634
720
797
867
931
992
1049
1125
1225
1318
1405
1487
1572
1664
1752
1835
2335
2
6.0000% Wisconsin
321
505
604
692
771
843
910
973
1033
1113
1219
1318
1411
1499
1592
1692
1787
1878
2430
5
1
6.0000% Virginia
250
359
413
460
500
537
570
601
629
667
716
760
801
840
880
922
962
999
1218
4
305
446
517
578
632
680
725
766
804
855
920
981
1036
1089
1143
1200
1255
1306
1608
5.0000%
281
431
510
579
641
697
749
797
843
904
984
1059
1128
1193
1262
1336
1406
1472
1872
295
451
534
607
672
730
785
836
884
948
1032
1110
1183
1251
1323
1401
1474
1544
1963
4.0000% Note: Residents of Alaska do not have a state sales tax, but should follow the instructions on the next
page to determine their local sales tax amount.
229
1. Use the Ratio Method to determine your local sales tax deduction. Your state sales tax rate is
346 provided next to the state name.
407
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%
460
507 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
550
deduction. The denominator of the correct ratio is 7.25%, and the numerator is the total sales tax rate
589 tax
minus 7.25%.
626
4. This state does not have a local general sales tax, so the amount in the state table is the only
660 amount to be deducted.
705
5. The Nevada table includes the 2.25% uniform local sales tax rate in addition to the 4.60% state
765 sales tax rate for a total of 6.85%. Some Nevada localities impose a larger local sales tax. Taxpayers who
820 reside in those jurisdictions should use the Ratio Method to determine their local sales tax deduction. The
871 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
919 this deduction.
970
1023
1074
1123
1409
221
334
393
444
489
530
568
603
636
680
737
790
839
886
934
986
1035
1082
1358
A-16
Page 17 of 17
12:07 - 6-Sep-2022
Fileid: … /i1040scha/2022/a/xml/cycle03/source
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
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
Mesa, Phoenix, Tucson
A
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
Chandler, Gilbert, Glendale, Peoria, Scottsdale, Tempe, Yuma or any other locality that imposes a local sales tax
B
Arvada, Boulder, Fort Collins, Greeley, Jefferson County, Lakewood, Longmont, Thornton or Westminster
B
Dekalb County (excluding Atlanta)
Georgia
B
Any locality that imposes a local sales tax
C
Arlington Heights, Bloomington, Champaign, Chicago, Cicero, Decatur, Evanston, Palatine, Peoria, Schaumburg, Skokie, Springfield or any
other locality that imposes a local sales tax
Illinois
A
Aurora, Elgin, Joliet, Waukegan
B
East Baton Rouge Parish, Jefferson Parish
B
Ascension Parish, Bossier Parish, Caddo Parish, Calcasieu Parish, Iberia 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
C
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 Yate
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, Edgefield County, Florence County, Hampton County, Jasper County, Kershaw
County, Lancaster County, Laurens 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, Fairfield 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
C
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.
2021 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
42
64
75
85
94
102
109
116
122
131
142
152
162
171
180
190
200
209
263
45
69
81
92
101
110
118
125
132
141
154
165
175
185
195
206
216
226
285
3
4
Family Size
5
Over
5
1
2
53
78
90
101
111
119
127
134
141
150
161
172
182
191
201
211
221
230
283
61
89
103
115
126
136
145
153
161
171
184
196
208
218
229
241
252
262
323
Local Table A
48
72
85
96
106
115
123
131
138
148
161
173
183
194
204
216
227
237
298
49
75
88
99
110
119
128
136
143
153
166
178
189
200
211
223
234
245
308
3
Family Size
4
5
Over
5
1
2
65
94
109
122
133
143
152
161
169
179
193
205
217
228
239
251
262
272
334
75
109
126
141
154
165
176
186
195
207
223
237
250
263
276
290
302
315
386
Local Table B
50
76
90
102
113
122
131
139
147
157
170
183
194
205
217
229
240
251
316
52
79
93
105
116
126
135
144
152
162
176
189
201
212
224
237
248
260
327
65
96
111
125
136
147
157
165
174
185
199
212
225
236
248
260
272
284
350
69
101
118
132
144
155
165
175
184
195
211
225
237
249
262
275
288
300
370
3
4
Family Size
5
Over
5
1
2
38
61
74
85
95
105
114
122
130
141
155
168
180
192
205
218
231
244
320
39
63
76
88
99
108
117
126
134
145
160
174
186
199
212
226
239
252
330
Local Table C
72
106
123
138
151
162
173
183
192
204
220
234
248
260
274
288
301
313
386
A-17
76
112
130
146
159
172
183
193
203
216
233
248
262
276
290
304
318
331
409
82
118
137
153
167
180
192
202
212
225
242
258
273
286
300
315
329
343
421
87
126
146
163
178
191
203
215
225
239
258
274
290
304
319
335
350
364
447
3
4
5
Over
5
Local Table D
91
132
153
171
186
200
213
225
236
251
270
288
304
319
335
351
367
382
469
97
140
163
182
198
213
227
240
251
267
287
306
323
339
356
374
390
406
499
40
64
78
90
101
110
120
129
137
148
163
177
190
203
216
230
244
257
337
41
65
79
91
102
112
121
130
139
150
165
179
193
205
219
233
247
260
341
41
66
80
92
103
113
123
132
140
152
167
181
195
208
221
236
250
263
345
42
67
81
93
105
115
125
134
142
154
169
184
197
210
224
239
253
267
349
| File Type | application/pdf |
| File Title | 2022 Instructions for Schedule A |
| Subject | 2022 Instructions for Schedule A, Itemized Deductions |
| Author | W:CAR:MP:FP |
| File Modified | 2022-09-06 |
| File Created | 2022-09-06 |