U.S. Individual Income Tax Return Forms

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, an 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.

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Jan 3, 2023

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.

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.

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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 parent's support but can't claim
your parent as a dependent because they
received wages of $4,400 in 2022. You
can include on line 1 any medical and
dental expenses you paid in 2022 for
your parent.
Insurance premiums for certain nondependents. You may have a medical

or dental insurance policy that also covers an individual who isn't your dependent (for example, a nondependent child
under age 27). You can't deduct any premiums attributable to this individual, unless this individual 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 Treas. Reg.
1.164-3(j).
U.S. possession taxes. Include taxes
imposed by a U.S. possession with your
state and local taxes on lines 5a, 5b, and
5c. However, don't include any U.S.
possession taxes you paid that are allocable to excluded income.

A-3

You may want to take a credit

TIP for U.S. possession tax instead
of a deduction. See the instructions for Schedule 3 (Form 1040), line 1,
for details.

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
• Refund of, or credit for, prior year
state and local income taxes you actually
received in 2022. Instead, see the in-

structions 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
spouse in family size only in certain circumstances, which are described in Pub.
501.

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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

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

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

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 7.2500%.
Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7.2500%.
If you lived in Nevada, check the
“No” box if your combined state and local general sales tax rate is 6.8500%.
Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6.8500%.
What if your local general sales tax
rate changed during 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
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

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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.
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 estate.
• 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
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.

A-7

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.

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.
If you use the proceeds of a loan for
more than one purpose (for example,
personal and business), you must allocate the interest on the loan to each use.
You allocate interest on a loan in the
same way as the loan is allocated. You
do this by tracing disbursements of the
debt proceeds to specific uses. For more
information on allocating interest, see
Pub. 535.
In general, if you paid interest in
2022 that applies to any period after
2022, you can deduct only amounts that
apply for 2022.
Use Schedule A to deduct qualified
home mortgage interest and investment
interest.

Line 8
Home Mortgage Interest
If you are a homeowner who

TIP received assistance under a
State Housing Finance Agency
Hardest Hit Fund program or an Emergency Homeowners' Loan program, see
Pub. 530 for the amount you can deduct
on line 8a or 8b.
A home mortgage is any loan that is
secured by your main home or second
home, regardless of how the loan is labeled. It includes first and second mortgages, home equity loans, and refinanced mortgages.
A home can be a house, condominium, cooperative, mobile home, boat, or
similar property. It must provide basic
living accommodations including sleeping space, toilet, and cooking facilities.
Check the box on line 8 if you had
one or more home mortgages in 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 investment purpose, interest you
paid that is allocable to those proceeds
may still be deductible as a business or
investment expense elsewhere on your
return.
Limits on home mortgage interest.
Your deduction for home mortgage interest is subject to a number of limits. If
one or more of the following limits applies, see Pub. 936 to figure your deduction.
Limit for loan proceeds not used to
buy, build, or substantially improve
your home. You can only deduct home
mortgage interest to the extent that the
loan proceeds from your home mortgage
are used to buy, build, or substantially
improve the home securing the loan
("qualifying debt"). Make sure to check
the box on line 8 if you had one or more
home mortgages in 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.
Limit on loans taken out on or be­
fore December 15, 2017. For qualifying debt taken out on or before December 15, 2017, you can only deduct home
mortgage interest on up to $1,000,000
($500,000 if you are married filing separately) of that debt. The only exception
is for loans taken out on or before October 13, 1987; see Pub. 936 for more information about loans taken out on or
before October 13, 1987.
See Pub. 936 to figure your deduction
if you have loans taken out on or before
December 15, 2017, that exceed
$1,000,000 ($500,000 if you are married
filing separately).
Limit on loans taken out after De­
cember 15, 2017. For qualifying debt

A-8

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

Line 8a
Enter on line 8a mortgage interest and
points reported to you on Form 1098 unless one or more of the limits on home
mortgage interest apply to you. For
more information about these limits, see
Limits on home mortgage interest, earlier.
Home mortgage interest limited. If
your home mortgage interest deduction
is limited, see Pub. 936 to figure the
amount of mortgage interest and points
reported to you on Form 1098 that are
deductible. Only enter on line 8a the deductible mortgage interest and points
that were reported to you on Form 1098.
Refund of overpaid interest. If your
Form 1098 shows any refund of overpaid interest, don't reduce your deduction by the refund. Instead, see the instructions for Schedule 1 (Form 1040),
line 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 their 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
their social security number (SSN). Otherwise, it is the employer identification
number (EIN). You must also let the recipient know your SSN.

If you don't show the required
information about the recipient
CAUTION or let the recipient know your
SSN, you may have to pay a $50 penalty.

property held for investment. It doesn't
include any interest allocable to passive
activities or to securities that generate
tax-exempt income.

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.

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.

!

Alaska Permanent Fund dividends, including those reported
CAUTION on Form 8814, aren't investment income.

!

Line 8c
Points Not Reported on
Form 1098
Points are shown on your settlement
statement. Points you paid only to borrow money are generally deductible
over the life of the loan. See Pub. 936 to
figure the amount you can deduct.
Points paid for other purposes, such as
for a lender's services, aren't deductible.
Refinancing. Generally, you must deduct points you paid to refinance a mortgage over the life of the loan. This is
true even if the new mortgage is secured
by your main home.
If you used part of the proceeds to
improve your main home, you may be
able to deduct the part of the points related to the improvement in the year paid.
See Pub. 936 for details.
If you paid off a mortgage ear-

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

Line 8d
Reserved for future use

Line 9
Investment Interest
Investment interest is interest paid on
money you borrowed that is allocable to

A-9

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 organization should be able to provide you
with verification of its charitable status.
• Use our online search tool at
IRS.gov/TEOS to see if an organization
is eligible to receive tax-deductible contributions (Publication 78 data).

Examples of Qualified
Charitable Organizations
The following list gives some examples
of qualified organizations. See Pub. 526
for more examples.
• Churches, mosques, synagogues,
temples, and other religious organizations.
• Scouts BSA, Boys and Girls Clubs
of America, CARE, Girl Scouts, Good-

will 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.

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.
A-10

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

over 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 maintenance of an existing, donor-advised
fund. For details, see Pub. 526.
Qualified contributions are not subject to a limitation based on a percentage
of adjusted gross income; however, certain limits may apply if your qualified
contributions are more than the amount
on Form 1040 or 1040-SR, line 11, minus all other allowable contributions.
For details, see Pub. 526.
Include any contributions that you
elect to treat as qualified contributions in
the total amount reported on line 11. Indicate the election by also entering the
amount of your qualified contributions
on the dotted line next to the line 11 entry space.

Line 12
Other Than by Cash or
Check
Enter on line 12 the total value of your
contributions of property other than by
cash or check, unless a limit on deducting gifts applies to you. For more information about the limits on deducting
gifts, see Limit on the amount you can
deduct, earlier. If your deduction is limited, you may have a carryover to next
year. See Pub. 526 for more information.
Deduction for gifts other than by cash
or check limited. If your deduction for
the contributions of property other than
by cash or check is limited, see Pub. 526
to figure the amount you can deduct.
Only enter on line 12 the deductible value of your contributions of property other than by cash or check.
Valuing contributions of used items.
If you gave used items, such as clothing
or furniture, deduct their fair market value at the time you gave them. Fair market value is what a willing buyer would
pay a willing seller when neither has to
buy or sell and both are aware of the
conditions of the sale. For more details
on determining the value of donated
property, see Pub. 561.
Deduction more than $500. If the
amount of your deduction is more than
$500, you must complete and attach
Form 8283. For this purpose, the
“amount of your deduction” means your
deduction before applying any income
limits that could result in a carryover of
contributions.
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 con-

A-11

tributions 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.
If your total deduction for gifts
of property is over $500, you
CAUTION gave less than your entire interest in the property, or you made a
qualified conservation contribution,
your records should contain additional
information. See Pub. 526 for details.

!

Line 13
Carryover From Prior Year
You may have contributions that you
couldn't deduct in an earlier year because they exceeded the limits on the
amount you could deduct. In most cases,
you have 5 years to use contributions

that were limited in an earlier year. 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.
See the Instructions for Form 4684
and Pub. 547 for more information.

Other Itemized
Deductions
Line 16
Increased Standard
Deduction Reporting

itemizing your deductions, you can
claim an increased standard deduction
using Schedule A by doing the following.
1. List the amount from Form 4684,
line 15, on the dotted line next to line 16
as "Net Qualified Disaster Loss," and attach Form 4684.
2. List your standard deduction
amount on the dotted line next to line 16
as "Standard Deduction Claimed With
Qualified Disaster Loss."
3. Combine the two amounts on
line 16 and enter on Form 1040 or
1040-SR, line 12.
Do not enter an amount on any other
line of Schedule A. For more information on how to determine your increased
standard deduction, see Pub. 976.

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

!

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

• 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

CAUTION

Other Itemized Deductions

Line 18

List the type and amount of each expense from the following list next to
line 16 and enter the total of these expenses on line 16. If you are filing a paper return and you can't fit all your expenses on the dotted lines next to
line 16, attach a statement instead showing the type and amount of each expense.

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.

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

A-12

2022 Optional State Sales Tax Tables
Income
At
least

But
less
than

Family Size
1

2

3

372
507
572
627
674
716
754
789
821
863
917
966
1011
1053
1096
1141
1183
1223
1450

415
564
637
698
751
797
839
878
913
960
1020
1075
1124
1170
1218
1268
1315
1359
1611

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

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

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

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

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

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

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

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

310
422
477
523
563
598
630
659
686
721
767
808
846
880
916
954
990
1023
1215

1

California
402
565
647
715
775
828
877
921
963
1017
1087
1151
1210
1265
1322
1382
1438
1491
1798

459
645
738
815
884
944
999
1050
1097
1159
1239
1312
1379
1441
1506
1574
1638
1699
2048

343
477
543
599
647
690
729
764
797
841
897
948
995
1038
1083
1131
1175
1217
1459

367
510
580
640
691
737
778
817
852
899
958
1013
1063
1109
1157
1208
1255
1300
1558

406
578
665
738
802
859
911
959
1004
1063
1140
1210
1274
1334
1396
1462
1523
1582
1921

443
631
726
806
876
938
995
1048
1097
1162
1245
1321
1391
1457
1525
1597
1664
1728
2099

Hawaii
349
497
572
635
690
739
784
825
864
915
980
1041
1096
1147
1201
1257
1310
1361
1653

448
609
688
753
810
860
906
947
986
1036
1100
1159
1213
1262
1313
1367
1418
1465
1736

3
496
697
797
881
954
1020
1079
1134
1185
1252
1338
1417
1489
1557
1626
1700
1769
1834
2211

District of Columbia
306
426
485
535
578
616
651
683
712
751
801
847
889
928
968
1010
1050
1088
1304

4

524
736
842
930
1008
1077
1140
1198
1252
1322
1413
1497
1573
1644
1718
1795
1868
1937
2335

4
385
534
608
670
724
772
816
856
893
942
1004
1062
1114
1163
1213
1266
1316
1363
1633

1,6
472
672
773
858
933
999
1060
1116
1168
1237
1325
1407
1481
1551
1623
1700
1772
1840
2235

Family Size
Over
5

5

1

2

3

367
522
600
666
724
776
823
866
907
960
1029
1092
1150
1204
1260
1319
1375
1428
1734

397
565
649
721
783
839
890
937
981
1039
1113
1181
1244
1302
1363
1427
1487
1544
1875

4.0000% Arizona
476
647
730
800
860
913
961
1005
1046
1099
1168
1230
1286
1339
1393
1450
1504
1554
1841

515
700
790
865
930
988
1039
1087
1131
1189
1262
1330
1391
1447
1506
1568
1625
1679
1989

321
457
525
583
634
679
720
758
794
840
900
956
1006
1054
1103
1155
1203
1249
1517

2

7.2500% Colorado
547
768
878
971
1052
1124
1190
1250
1306
1380
1475
1562
1641
1716
1792
1874
1949
2021
2437

578
813
929
1027
1113
1189
1258
1322
1381
1460
1560
1652
1736
1814
1895
1981
2062
2138
2577

163
231
265
293
319
341
361
380
398
421
451
478
503
526
550
576
600
622
754

419
582
662
730
788
840
888
931
972
1025
1093
1155
1212
1265
1319
1377
1431
1482
1776

345
494
569
632
688
738
783
825
864
916
982
1044
1100
1152
1207
1265
1319
1370
1669

202
286
329
364
396
423
449
472
494
522
559
593
624
653
683
715
744
773
936

528
753
865
960
1044
1119
1187
1249
1308
1385
1484
1575
1659
1737
1817
1903
1984
2060
2502

466
644
731
805
868
925
976
1023
1067
1125
1198
1266
1327
1384
1443
1505
1563
1618
1934

214
303
348
386
419
448
475
500
523
553
592
628
661
691
723
757
788
818
990

1
392
561
647
719
783
839
891
939
983
1042
1118
1188
1251
1311
1373
1439
1501
1559
1899

423
605
698
776
844
905
961
1013
1061
1124
1206
1281
1350
1415
1482
1553
1619
1682
2049

555
766
870
957
1033
1100
1161
1217
1269
1337
1424
1504
1577
1644
1714
1788
1857
1922
2296

615
849
964
1061
1145
1219
1286
1348
1405
1481
1577
1665
1746
1821
1898
1980
2056
2128
2541

4.0000% Idaho
495
706
812
901
979
1049
1113
1172
1226
1299
1392
1477
1556
1629
1705
1785
1860
1932
2346

419
597
687
762
829
888
941
991
1037
1098
1177
1249
1315
1377
1441
1509
1573
1633
1983

2
187
264
303
336
365
391
414
436
456
482
516
547
576
603
630
660
687
713
864

6.0000% Florida
399
554
631
695
751
801
846
888
926
977
1042
1101
1155
1206
1258
1313
1364
1413
1693

4

446
639
736
818
891
955
1014
1069
1120
1187
1273
1352
1425
1493
1564
1639
1709
1776
2163

1

A-13

662
914
1038
1141
1232
1311
1384
1450
1512
1593
1696
1791
1878
1958
2041
2129
2211
2288
2732

Family Size
Over
5

5

1

2

3

440
634
732
816
889
955
1014
1070
1121
1189
1277
1358
1433
1502
1574
1651
1723
1791
2189

476
686
793
883
962
1033
1098
1158
1213
1287
1382
1470
1551
1626
1704
1787
1865
1939
2370

5.6000% Arkansas
438
624
717
796
865
927
983
1035
1083
1147
1229
1305
1374
1438
1505
1576
1643
1706
2071

464
661
759
843
916
982
1041
1096
1147
1215
1301
1381
1454
1523
1594
1669
1739
1806
2193

385
555
640
713
777
834
887
935
980
1040
1116
1187
1252
1313
1376
1443
1506
1565
1913

2

2.9000% Connecticut
224
317
364
403
438
469
497
522
546
578
619
656
691
723
756
791
824
855
1035

237
336
386
428
464
497
526
554
579
613
656
696
732
766
801
838
873
906
1097

318
446
509
563
610
651
689
724
756
799
853
903
949
992
1036
1083
1126
1168
1406

355
498
569
629
681
728
770
809
845
892
953
1009
1060
1108
1158
1210
1259
1305
1571

491
704
811
902
982
1053
1118
1178
1234
1307
1403
1490
1570
1646
1723
1806
1884
1957
2384

227
323
371
411
447
478
507
533
558
591
633
671
706
739
774
810
844
876
1062

756
1044
1185
1303
1406
1497
1579
1655
1725
1817
1935
2043
2141
2233
2328
2427
2521
2609
3114

330
467
535
593
643
688
730
767
803
849
909
963
1014
1060
1109
1160
1209
1254
1518

397
557
636
703
761
813
860
904
944
997
1066
1128
1185
1239
1294
1352
1406
1458
1756

2
259
368
423
469
509
545
578
609
637
674
722
766
806
844
882
924
962
999
1211

280
398
457
507
551
589
625
658
688
728
780
827
871
911
953
998
1040
1079
1309

382
541
620
687
746
798
845
889
930
983
1052
1116
1174
1228
1284
1343
1399
1452
1757

418
591
677
750
814
870
922
970
1014
1073
1148
1217
1280
1339
1400
1465
1526
1583
1915

6.0000% Illinois
701
968
1099
1208
1304
1388
1465
1535
1600
1686
1796
1896
1987
2072
2160
2253
2339
2421
2891

504
726
838
934
1018
1093
1161
1224
1283
1362
1462
1555
1640
1720
1803
1891
1973
2051
2507

4
379
532
607
671
727
777
822
863
902
952
1017
1077
1132
1183
1235
1291
1343
1392
1677

6.0000% Georgia
465
666
768
853
929
996
1058
1115
1167
1237
1327
1410
1486
1557
1631
1709
1782
1852
2256

4

296
421
483
536
582
623
660
695
727
770
824
874
920
963
1008
1055
1099
1141
1383

2
445
629
721
798
866
927
982
1032
1079
1142
1222
1295
1362
1425
1490
1559
1623
1684
2037

Over
5

5

6.5000%
526
758
876
975
1063
1141
1213
1279
1341
1422
1528
1625
1713
1797
1883
1975
2061
2143
2619

557
803
927
1033
1125
1208
1284
1354
1420
1506
1618
1720
1815
1903
1994
2092
2183
2270
2774

6.3500%
411
577
659
729
789
843
892
937
979
1034
1104
1169
1228
1284
1341
1401
1458
1511
1820

431
605
691
764
827
883
935
982
1026
1083
1157
1225
1287
1345
1405
1469
1528
1584
1907

4.0000%
309
439
504
559
607
650
689
725
759
803
860
913
960
1005
1052
1101
1147
1191
1443

327
464
533
591
642
688
729
767
803
850
910
966
1016
1064
1113
1165
1213
1260
1527

6.2500%
467
660
757
838
909
973
1030
1084
1133
1198
1282
1359
1430
1496
1564
1636
1703
1767
2138

498
704
807
894
970
1037
1099
1155
1208
1277
1367
1449
1524
1594
1667
1744
1815
1884
2278

Income
At
least

But
less
than

Family Size
1

2

3

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

398
565
648
719
780
835
885
932
974
1031
1104
1171
1232
1289
1348
1411
1470
1526
1848

4
457
649
744
825
896
959
1017
1070
1119
1184
1267
1344
1415
1480
1548
1620
1688
1752
2122

496
703
807
895
972
1040
1103
1160
1213
1284
1375
1458
1534
1605
1679
1757
1831
1900
2302

Kentucky
355
512
591
659
718
771
820
865
907
962
1034
1100
1160
1217
1275
1338
1396
1452
1776

401
579
669
746
813
873
928
979
1026
1089
1170
1245
1313
1377
1444
1514
1581
1644
2011

361
506
578
639
692
739
782
821
857
906
967
1024
1076
1124
1174
1227
1277
1323
1594

396
578
671
750
820
882
940
993
1042
1108
1193
1271
1343
1411
1481
1556
1627
1693
2085

454
655
758
844
920
989
1051
1109
1162
1233
1325
1410
1487
1560
1635
1715
1791
1862
2278

4
397
556
635
702
760
811
858
901
941
994
1062
1124
1181
1234
1288
1346
1400
1452
1747

Minnesota
357
520
603
674
737
793
845
893
937
996
1073
1143
1208
1269
1332
1399
1463
1523
1875

525
745
855
948
1030
1102
1168
1229
1286
1360
1456
1545
1625
1701
1779
1862
1939
2013
2438

4
431
623
719
802
874
939
998
1053
1104
1171
1258
1339
1412
1481
1553
1629
1700
1768
2163

Maryland
308
432
494
545
591
631
668
702
733
774
827
876
920
962
1005
1050
1093
1133
1365

4

425
595
680
750
812
868
918
964
1006
1063
1135
1201
1262
1318
1377
1439
1496
1551
1867

1
422
615
714
798
872
939
1000
1056
1109
1179
1269
1353
1429
1501
1576
1656
1731
1802
2218

441
643
746
834
911
981
1045
1104
1159
1232
1326
1414
1494
1569
1647
1731
1809
1883
2319

Family Size
Over
5

5

1

2

3

7.0000% Iowa
550
780
895
992
1077
1153
1222
1285
1345
1423
1523
1616
1700
1779
1861
1947
2028
2105
2550

583
827
949
1052
1142
1223
1296
1364
1426
1509
1616
1714
1803
1887
1974
2066
2152
2233
2705

368
524
603
669
727
779
827
870
911
965
1034
1097
1155
1210
1266
1326
1382
1435
1743

1
419
598
687
763
830
889
943
993
1039
1100
1179
1252
1318
1380
1444
1512
1576
1637
1988

453
646
742
824
896
960
1018
1072
1122
1188
1273
1352
1423
1491
1560
1634
1703
1768
2148

6.0000% Louisiana
473
682
789
879
958
1029
1094
1154
1210
1284
1379
1468
1548
1624
1702
1786
1864
1938
2371

498
719
831
926
1010
1085
1153
1217
1276
1354
1454
1547
1632
1712
1795
1883
1965
2044
2500

258
370
426
474
516
554
588
620
649
688
738
785
827
867
908
951
992
1031
1257

291
418
482
536
584
626
665
701
734
778
835
887
935
980
1026
1076
1122
1166
1422

481
673
768
848
917
979
1036
1088
1136
1199
1281
1355
1423
1487
1553
1622
1687
1749
2104

307
433
496
549
595
636
674
709
741
783
838
888
933
976
1020
1067
1111
1152
1392

345
487
558
617
670
716
758
797
834
881
943
999
1050
1099
1148
1201
1250
1297
1567

477
695
807
902
986
1061
1130
1194
1254
1333
1435
1530
1617
1698
1783
1873
1958
2038
2509

562
777
882
970
1047
1115
1176
1233
1285
1354
1442
1523
1596
1665
1735
1810
1879
1945
2323

668
922
1047
1151
1242
1322
1395
1462
1524
1606
1710
1805
1892
1973
2057
2145
2227
2305
2752

A-14

329
473
545
606
660
708
752
792
830
880
944
1004
1058
1109
1161
1217
1270
1319
1609

4
370
522
598
662
718
768
813
855
893
945
1010
1071
1126
1177
1231
1287
1340
1390
1679

6.8750% Mississippi
456
665
772
863
943
1015
1081
1142
1199
1275
1372
1463
1546
1624
1705
1791
1872
1949
2399

478
682
784
870
946
1014
1076
1132
1185
1255
1345
1428
1504
1575
1648
1726
1799
1868
2269

2
313
449
518
576
627
673
714
753
789
836
897
953
1005
1053
1103
1156
1206
1253
1528

6.0000% Massachusetts
448
627
716
791
856
914
967
1015
1060
1120
1196
1265
1329
1389
1450
1515
1576
1633
1965

4

389
549
628
695
754
807
854
898
939
992
1061
1125
1183
1237
1293
1352
1408
1460
1764

2
739
1020
1158
1273
1373
1462
1543
1617
1685
1775
1891
1996
2092
2182
2274
2371
2462
2548
3041

795
1096
1244
1368
1476
1571
1658
1737
1811
1907
2031
2144
2247
2343
2442
2547
2645
2737
3266

Family Size
Over
5

5

1

2

3

6.0000% Kansas
499
712
818
908
987
1058
1122
1182
1237
1310
1404
1490
1569
1643
1720
1801
1877
1949
2368

528
752
865
960
1044
1119
1187
1250
1308
1385
1484
1576
1659
1738
1818
1904
1985
2061
2504

506
695
787
864
931
990
1044
1093
1139
1199
1275
1345
1409
1468
1529
1594
1654
1711
2037

1
609
836
946
1039
1119
1190
1254
1313
1368
1440
1532
1615
1692
1763
1836
1913
1985
2053
2443

680
932
1055
1158
1248
1327
1398
1464
1525
1604
1707
1800
1885
1964
2045
2131
2211
2287
2720

313
431
490
539
581
619
653
684
713
751
800
845
886
924
963
1004
1043
1080
1289

339
468
531
583
629
670
707
741
772
814
866
915
959
1000
1042
1087
1129
1168
1395

377
535
614
681
739
791
838
882
923
976
1045
1109
1167
1221
1277
1336
1392
1445
1750

408
579
665
737
800
856
907
955
999
1057
1131
1200
1262
1321
1382
1446
1506
1563
1894

289
412
474
526
572
612
649
684
716
758
812
862
907
950
994
1041
1085
1126
1367

315
448
516
572
622
666
707
744
778
824
883
937
987
1033
1081
1132
1180
1225
1488

4.4500% Maine
343
492
567
631
687
737
782
825
864
916
983
1044
1101
1154
1208
1267
1321
1373
1674

361
518
597
664
723
776
824
869
910
965
1035
1100
1160
1216
1273
1335
1392
1447
1764

273
376
427
470
507
540
570
598
623
657
699
739
774
808
842
878
912
944
1128

425
599
687
760
824
881
933
981
1026
1084
1160
1229
1292
1351
1413
1477
1538
1595
1927

330
468
537
595
646
692
733
771
807
854
914
969
1020
1068
1117
1169
1217
1263
1530

905
1248
1417
1557
1680
1788
1887
1977
2061
2170
2311
2440
2557
2666
2778
2897
3008
3113
3714

251
357
411
456
495
531
563
593
620
657
704
747
786
823
862
902
940
976
1185

359
495
562
618
666
709
748
784
817
861
917
968
1015
1058
1103
1150
1194
1236
1475

4

7.0000% Missouri
841
1159
1316
1447
1561
1662
1753
1837
1915
2017
2148
2267
2376
2478
2582
2693
2796
2893
3452

735
1007
1141
1252
1348
1434
1511
1582
1647
1734
1844
1944
2036
2121
2209
2302
2388
2470
2937

4

6.2500% Michigan
404
570
653
723
784
838
887
933
975
1031
1103
1169
1229
1285
1343
1405
1462
1517
1833

4

432
613
703
779
846
906
960
1010
1056
1118
1197
1269
1336
1398
1462
1530
1594
1654
2003

2
334
476
547
608
660
707
750
790
827
875
938
995
1048
1097
1148
1202
1253
1301
1580

Over
5

5

6.5000%
781
1071
1212
1330
1432
1523
1605
1680
1750
1841
1958
2065
2162
2253
2346
2444
2536
2622
3118

847
1160
1313
1440
1551
1649
1738
1819
1895
1993
2120
2235
2340
2438
2539
2645
2745
2838
3374

5.5000%
376
518
588
646
697
742
782
820
854
900
958
1012
1060
1106
1152
1202
1248
1291
1541

399
549
623
685
739
786
829
869
906
954
1016
1072
1124
1172
1221
1273
1322
1368
1633

6.0000%
451
640
735
814
884
946
1003
1055
1104
1168
1250
1326
1395
1460
1527
1598
1665
1728
2093

478
678
778
862
936
1002
1062
1118
1169
1237
1324
1405
1478
1547
1618
1693
1763
1830
2217

4.2250%
350
499
574
637
692
741
786
828
866
917
983
1043
1098
1150
1203
1260
1313
1363
1655

373
531
610
677
736
788
836
880
921
975
1045
1109
1168
1223
1279
1340
1396
1450
1760

Income
At
least

But
less
than

Family Size
1

2

3

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

320
461
533
594
647
695
739
779
817
867
931
991
1045
1096
1149
1205
1258
1308
1600

361
521
602
671
732
786
835
881
923
980
1053
1120
1181
1239
1299
1362
1422
1479
1809

1
388
560
647
721
786
844
897
946
992
1053
1131
1203
1269
1331
1395
1464
1528
1589
1944

New Mexico
346
508
590
661
724
780
831
879
924
983
1059
1130
1195
1257
1320
1388
1452
1512
1868

379
556
647
725
793
855
911
964
1013
1077
1161
1239
1310
1377
1447
1521
1591
1658
2047

309
438
503
558
606
648
687
723
756
801
857
909
957
1001
1047
1096
1142
1185
1436

355
501
573
634
688
735
778
818
855
904
967
1024
1077
1126
1177
1230
1281
1328
1604

416
610
710
795
870
937
999
1056
1110
1181
1273
1358
1436
1510
1586
1668
1744
1817
2244

1
336
477
547
607
659
705
747
786
823
870
932
988
1040
1089
1139
1192
1241
1288
1561

Pennsylvania
316
446
510
565
612
655
693
728
761
805
861
912
959
1002
1047
1095
1140
1183
1428

408
589
681
758
827
888
944
996
1044
1108
1190
1266
1336
1401
1469
1541
1608
1672
2046

1
400
587
683
765
837
902
962
1017
1068
1137
1225
1307
1383
1453
1527
1605
1679
1749
2160

North Dakota
268
380
437
484
526
563
597
628
657
695
744
789
831
869
909
952
992
1029
1247

4

357
506
581
644
699
749
793
835
873
924
989
1049
1104
1156
1209
1265
1318
1368
1657

1
380
536
614
679
736
787
833
876
916
968
1035
1096
1153
1205
1260
1317
1371
1422
1717

399
563
644
713
773
826
875
919
961
1016
1086
1151
1210
1265
1322
1383
1439
1493
1802

Family Size
Over
5

5

1

2

3

5.5000% Nevada
425
613
708
789
860
924
982
1036
1086
1152
1238
1317
1390
1457
1528
1603
1673
1740
2128

447
645
746
831
906
973
1034
1091
1144
1214
1304
1387
1464
1535
1609
1688
1762
1833
2242

382
539
617
683
740
791
838
881
921
973
1041
1103
1160
1213
1267
1325
1380
1431
1728

5
436
615
704
779
844
903
956
1005
1050
1110
1187
1258
1322
1383
1445
1511
1573
1632
1970

471
664
760
841
912
975
1033
1085
1134
1199
1282
1359
1428
1494
1561
1632
1699
1762
2128

5.0620% New York
428
628
731
818
896
965
1029
1088
1143
1217
1311
1399
1479
1555
1634
1718
1797
1872
2311

445
653
760
851
931
1004
1070
1131
1189
1265
1363
1454
1538
1617
1698
1786
1868
1946
2402

220
318
368
410
447
481
511
539
566
600
645
687
725
760
797
837
874
909
1113

398
564
647
718
779
834
884
930
973
1030
1102
1169
1230
1287
1346
1409
1468
1523
1845

341
487
560
622
676
725
769
810
848
898
962
1022
1076
1127
1180
1236
1288
1338
1626

260
376
435
485
530
569
605
639
670
711
764
814
859
901
945
991
1035
1077
1319

385
549
632
702
763
818
868
914
957
1013
1086
1153
1215
1272
1332
1395
1454
1510
1835

413
590
678
753
819
878
932
981
1027
1088
1166
1238
1304
1366
1430
1497
1561
1621
1970

436
614
703
778
843
901
954
1003
1048
1108
1185
1256
1320
1380
1442
1508
1570
1628
1965

358
508
583
647
702
752
797
838
877
928
993
1053
1108
1160
1213
1269
1322
1372
1662

272
393
455
507
554
595
633
668
700
743
799
851
898
942
988
1036
1082
1126
1379

1

6.0000% Rhode Island
415
584
669
740
802
858
908
955
998
1055
1128
1195
1256
1314
1373
1436
1494
1550
1871

498
702
803
889
964
1030
1091
1147
1199
1267
1355
1435
1509
1578
1649
1724
1795
1862
2248

2

244
354
409
456
498
535
569
600
629
668
718
764
807
846
887
931
972
1011
1239

5.0000% Ohio
374
530
609
675
733
784
831
875
915
968
1037
1099
1157
1211
1266
1325
1380
1433
1736

4

406
575
660
732
795
851
902
949
992
1050
1124
1192
1255
1313
1373
1437
1497
1554
1882

A-15

435
620
714
792
862
924
980
1032
1080
1144
1226
1302
1371
1436
1503
1575
1642
1705
2072

4
436
619
710
787
855
915
970
1020
1067
1129
1209
1282
1349
1412
1477
1545
1610
1671
2024

459
652
748
829
900
963
1021
1074
1124
1189
1273
1350
1421
1487
1555
1627
1695
1759
2131

Family Size
Over
5

5

1

2

3

6.8500% New Jersey
520
732
839
928
1006
1075
1139
1197
1251
1322
1414
1498
1575
1647
1721
1800
1873
1943
2346

550
775
887
981
1064
1138
1205
1266
1323
1399
1496
1585
1666
1742
1820
1904
1981
2055
2481

365
529
612
682
744
800
851
898
942
1000
1075
1144
1207
1267
1328
1394
1455
1514
1855

403
584
676
753
822
883
939
991
1040
1104
1187
1263
1333
1399
1467
1539
1607
1672
2048

4
427
619
716
798
871
936
996
1051
1102
1170
1257
1338
1412
1482
1554
1631
1703
1772
2171

4.0000% North Carolina
281
407
471
525
573
616
655
691
725
769
827
880
929
975
1022
1073
1120
1165
1428

294
426
493
549
599
644
685
723
758
805
865
921
972
1020
1070
1122
1172
1219
1494

310
434
495
547
592
632
668
702
733
774
826
874
918
959
1001
1046
1088
1127
1355

365
510
582
642
695
742
784
824
860
908
969
1026
1077
1125
1175
1227
1276
1322
1590

476
679
781
867
943
1011
1073
1130
1183
1253
1343
1426
1501
1572
1646
1724
1797
1866
2269

341
472
537
591
638
680
718
753
785
827
882
932
977
1020
1063
1110
1153
1193
1428

405
560
637
701
757
807
851
893
931
981
1046
1105
1158
1208
1260
1315
1366
1414
1691

504
715
821
909
988
1057
1120
1179
1233
1305
1397
1481
1559
1631
1706
1785
1860
1930
2338

344
487
558
618
670
717
760
799
835
883
945
1002
1054
1102
1152
1206
1255
1302
1575

394
557
638
706
766
820
868
913
955
1010
1080
1145
1205
1260
1317
1378
1435
1489
1800

429
600
684
755
818
873
923
969
1011
1068
1140
1206
1266
1323
1381
1443
1500
1555
1868

1
449
621
705
776
838
893
942
988
1030
1086
1157
1222
1281
1336
1393
1454
1510
1563
1869

7.0000% South Carolina
478
678
778
863
937
1003
1063
1118
1170
1238
1325
1405
1479
1547
1618
1694
1764
1831
2218

445
645
746
832
908
975
1037
1095
1148
1219
1310
1395
1472
1544
1620
1700
1775
1846
2262

2
401
561
640
706
764
816
862
905
945
998
1065
1127
1184
1237
1291
1349
1402
1453
1747

5.7500% Oklahoma
452
645
742
824
896
960
1019
1073
1123
1190
1275
1354
1426
1494
1563
1638
1707
1773
2155

4

483
668
759
835
901
960
1013
1062
1107
1167
1243
1313
1377
1436
1497
1562
1623
1680
2008

2
426
602
690
764
829
887
939
988
1033
1092
1169
1239
1303
1363
1425
1490
1552
1610
1947

450
637
730
808
877
938
993
1045
1092
1155
1236
1310
1378
1441
1506
1576
1641
1702
2058

Over
5

5

6.6250%
460
666
770
859
937
1007
1071
1130
1185
1258
1353
1440
1520
1594
1672
1755
1832
1906
2335

479
694
803
895
977
1050
1117
1178
1236
1312
1411
1501
1584
1663
1744
1830
1911
1987
2435

4.7500%
452
632
722
796
862
920
973
1021
1066
1125
1201
1271
1335
1394
1455
1520
1581
1638
1969

485
678
774
854
924
986
1042
1094
1143
1206
1288
1362
1430
1494
1560
1629
1694
1756
2110

4.5000%
511
707
803
883
953
1016
1072
1124
1172
1235
1315
1389
1456
1519
1584
1652
1716
1777
2123

551
762
865
952
1027
1094
1155
1210
1262
1330
1417
1496
1569
1636
1706
1779
1848
1913
2286

6.0000%
470
665
762
844
916
979
1037
1091
1141
1206
1291
1368
1439
1505
1573
1646
1714
1778
2150

498
704
807
893
969
1037
1098
1155
1208
1277
1366
1448
1523
1593
1665
1742
1814
1882
2275

Income
At
least

But
less
than

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

374
527
604
668
724
775
820
862
901
952
1018
1079
1134
1186
1240
1296
1349
1400
1690

1

440
620
710
786
852
911
964
1014
1060
1120
1198
1269
1334
1395
1458
1524
1587
1646
1986

484
683
782
865
937
1002
1061
1115
1166
1232
1317
1396
1467
1534
1603
1677
1745
1810
2185

397
560
640
708
768
820
868
913
954
1008
1077
1141
1200
1254
1310
1370
1426
1479
1784

435
612
700
774
839
897
949
998
1042
1102
1178
1247
1311
1371
1432
1497
1558
1616
1950

Utah
342
481
550
609
660
705
747
785
820
867
927
981
1032
1079
1127
1178
1226
1272
1534

452
647
746
829
902
967
1027
1082
1133
1200
1287
1368
1441
1510
1581
1657
1728
1795
2185

270
384
442
490
533
571
606
638
668
707
758
804
847
887
928
972
1013
1052
1278

463
652
746
825
894
955
1011
1063
1111
1174
1255
1329
1397
1460
1526
1595
1660
1722
2077

1
487
698
804
894
973
1043
1107
1166
1222
1295
1388
1475
1554
1628
1705
1787
1863
1936
2357

Wyoming
239
341
392
435
473
507
537
566
592
627
672
713
751
787
823
862
899
933
1133

519
731
836
925
1003
1073
1136
1194
1248
1319
1410
1494
1570
1642
1716
1794
1867
1937
2338

2

Washington
397
569
656
729
793
850
903
951
996
1055
1132
1202
1267
1327
1390
1456
1519
1578
1921

4

289
412
474
526
572
613
650
684
716
759
813
863
909
952
996
1043
1087
1129
1371

Family Size
Over
5

5

1

2

3

4.5000% Tennessee
547
770
882
976
1058
1131
1197
1258
1315
1390
1486
1575
1655
1731
1809
1891
1969
2042
2464

586
826
945
1046
1134
1212
1283
1349
1410
1490
1593
1688
1774
1855
1939
2027
2110
2188
2641

481
676
773
855
926
990
1048
1101
1150
1215
1299
1376
1446
1511
1579
1651
1718
1781
2148

2

561
788
902
997
1080
1154
1222
1284
1341
1417
1515
1604
1686
1762
1841
1925
2003
2077
2504

614
863
987
1091
1183
1264
1338
1406
1469
1552
1658
1756
1846
1929
2016
2107
2193
2273
2741

275
385
439
485
525
560
592
622
650
686
732
775
814
850
887
927
964
999
1201

289
404
462
510
551
589
623
654
682
721
769
814
855
893
932
974
1013
1050
1262

4.8500% Vermont
487
685
783
866
939
1004
1062
1117
1167
1233
1318
1396
1467
1534
1603
1676
1744
1809
2182

519
731
836
925
1002
1071
1134
1191
1245
1316
1406
1490
1566
1637
1710
1788
1861
1930
2328

253
354
404
446
482
515
544
572
597
630
673
712
748
781
815
852
886
918
1103

399
583
677
757
828
891
950
1004
1054
1121
1207
1287
1360
1429
1501
1577
1649
1717
2116

300
419
478
528
571
610
645
677
707
746
797
843
885
925
966
1009
1049
1087
1307

1
453
662
769
861
941
1014
1080
1141
1199
1275
1373
1464
1547
1626
1707
1794
1876
1953
2407

1

2

3

7.0000% Texas
689
969
1108
1224
1327
1418
1501
1577
1647
1741
1860
1970
2070
2164
2261
2363
2459
2550
3074

736
1035
1184
1308
1418
1515
1603
1684
1760
1860
1987
2105
2212
2312
2415
2525
2627
2724
3283

369
526
605
672
730
782
830
874
914
968
1038
1102
1160
1215
1271
1331
1387
1441
1750

1
423
602
693
769
836
896
950
1001
1047
1109
1189
1262
1329
1391
1456
1525
1589
1650
2005

458
652
750
833
905
970
1029
1083
1134
1201
1287
1366
1439
1507
1577
1651
1721
1787
2171

295
416
477
528
573
612
649
682
713
754
807
855
899
940
983
1028
1071
1111
1343

324
457
524
580
629
673
712
749
783
828
886
939
987
1033
1079
1129
1175
1219
1474

6.0000% Virginia
308
430
491
542
587
627
663
696
726
767
819
867
910
951
992
1037
1078
1118
1344

319
446
509
562
608
649
687
721
753
795
849
898
943
985
1029
1075
1118
1158
1393

251
355
407
450
489
523
554
582
609
644
689
730
768
803
839
878
914
949
1147

498
729
847
947
1036
1115
1188
1256
1319
1403
1511
1611
1703
1790
1879
1975
2065
2150
2651

304
436
502
558
608
652
692
729
764
809
868
923
972
1019
1067
1118
1166
1212
1476

484
690
794
881
958
1027
1089
1147
1200
1271
1362
1446
1523
1595
1669
1748
1822
1892
2298

2

6.0000% Wisconsin
472
690
802
897
981
1056
1125
1189
1249
1329
1431
1526
1613
1695
1780
1870
1955
2036
2510

4

346
495
571
635
691
741
787
829
868
920
987
1049
1106
1159
1213
1272
1326
1378
1679

346
489
560
620
673
719
762
801
837
885
947
1004
1055
1104
1154
1207
1256
1303
1575

1
373
534
616
684
745
799
848
894
936
993
1065
1131
1192
1249
1308
1371
1430
1486
1810

393
564
649
722
786
843
895
943
988
1047
1123
1194
1258
1318
1380
1447
1509
1568
1910

Over
5

5

6.2500%
506
721
830
921
1001
1073
1138
1198
1254
1328
1423
1511
1591
1666
1744
1826
1904
1977
2402

536
764
879
976
1061
1137
1206
1269
1329
1407
1508
1601
1686
1766
1848
1935
2017
2095
2545

4.3000%
365
515
590
653
709
758
803
844
882
933
998
1057
1112
1163
1215
1271
1323
1373
1659

391
552
632
700
759
812
860
904
945
999
1068
1132
1191
1245
1301
1361
1417
1470
1776

5.0000%

536
768
885
983
1070
1147
1218
1283
1344
1424
1528
1623
1710
1792
1876
1966
2050
2130
2593

1

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.
1. Use the Ratio Method to determine your local sales tax deduction. Your state sales tax rate is
316
333
450
474 provided next to the state name.
2. Follow the instructions on the next page to determine your local sales tax deduction.
518
545
3. The California table includes the 1.25% uniform local sales tax rate in addition to the 6.00%
575
605 state sales tax rate for a total of 7.25%. Some California localities impose a larger local sales tax.
625
658 Taxpayers who reside in those jurisdictions should use the Ratio Method to determine their local sales
670
705 tax deduction. The denominator of the correct ratio is 7.25%, and the numerator is the total sales tax rate
711
748 minus 7.25%.
4. This state does not have a local general sales tax, so the amount in the state table is the only
748
787
783
824 amount to be deducted.
5.
Nevada table includes the 2.25% uniform local sales tax rate in addition to the 4.6000%
829
873 state salesThe
tax rate for a total of 6.85%. Some Nevada localities impose a larger local sales tax. Taxpayers
889
935 who reside in those jurisdictions should use the Ratio Method to determine their local sales tax
943
993 deduction. The denominator of the correct ratio is 6.85%, and the numerator is the total sales tax rate
993 1045 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
1040 1095
1089 1146 this deduction.
1140 1200
1188 1250
1234 1298
1499 1577

A-16

430
628
730
816
892
961
1024
1082
1136
1208
1302
1388
1467
1541
1618
1701
1778
1851
2282

Over
5

5

514
736
848
943
1026
1100
1168
1231
1289
1366
1465
1556
1640
1718
1799
1885
1966
2043
2487

304
433
498
553
601
644
683
720
753
798
855
907
955
1000
1047
1097
1143
1187
1442

351
513
596
666
729
784
836
883
927
986
1062
1132
1197
1257
1320
1387
1450
1510
1860

655
921
1053
1164
1262
1348
1427
1499
1567
1655
1769
1874
1969
2058
2150
2247
2339
2425
2923

1

6.5000% West Virginia
566
811
934
1039
1130
1212
1287
1356
1420
1504
1614
1714
1806
1893
1982
2077
2165
2250
2739

4

Family Size

410
587
677
753
819
879
933
983
1030
1092
1171
1244
1311
1374
1439
1508
1573
1634
1991

433
620
715
795
865
928
985
1038
1088
1153
1237
1314
1385
1451
1520
1593
1661
1726
2103

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

Tempe

C

Chandler, Gilbert, Glendale, Mesa, Peoria, Phoenix, Scottsdale, Tucson, Yuma or any other locality that imposes a local sales tax

B

Arkansas

Any Locality that imposes a local sales tax

C

Colorado

Adams County, 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

Arapahoe County, Arvada, Aurora, Boulder, Fort Collins, Greeley, Jefferson County, Lakewood, Longmont, Thornton or Westminster

B

Dekalb County (excluding Atlanta)

Georgia

B

Any other 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

B

Ascension Parish, Bossier Parish, Caddo Parish, Calcasieu Parish, Iberia Parish, Jefferson Parish, Lafayette Parish, Lafourche Parish,
Livingston Parish, Orleans Parish, Ouachita Parish, Rapides Parish, St. Bernard Parish, St. Landry Parish, St. Tammany Parish, Tangipahoa
Parish, Terrebonne Parish or any other locality that imposes a local sales tax

Louisiana

Mississippi
Missouri

New York

North Carolina

South Carolina

C

City of Jackson only

A

City of Tupelo only

C

Any locality that imposes a local sales tax

C

Counties: Chautauqua, Chenango, Columbia, Delaware, Dutchess, Greene, Hamilton, Tioga
Cities: New York, Norwich (Chenango County)

A

Counties: Albany, Allegany, Broome, Cattaraugus, Cayuga, Chemung, Clinton, Cortland, Erie, Essex, Franklin, Fulton, Genesee, Herkimer,
Jefferson, Lewis, Livingston, Madison, Monroe, Montgomery, Nassau, Niagara, Oneida, Onondaga, Ontario, Orange, Orleans, Oswego,
Otsego, Putnam, Rensselaer, Rockland, St. Lawrence, Saratoga, Schenectady, Schoharie, Schuyler, Seneca, Steuben, Suffolk, Sullivan,
Tompkins, Ulster, Warren, Washington, Wayne, Westchester, Wyoming or Yates
Cities: Auburn, Glens Falls, Gloversville, Ithaca, Johnstown, Mount Vernon, New Rochelle, Ogdensburg, 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

B

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, 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, Berkeley County, Clarendon County, Dorchester County, Fairfield County, Hampton 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

C

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

2022 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

54
76
87
96
104
112
118
124
130
138
147
156
164
172
179
188
196
203
245

61
87
99
110
119
128
135
142
149
157
168
178
187
196
205
215
223
232
280

3

4

Family Size
5

Over
5

1

2

63
88
100
111
120
128
135
142
148
157
167
177
186
194
203
212
220
228
274

74
103
117
130
140
150
158
166
174
183
196
207
217
227
237
248
257
267
321

Local Table A
66
94
107
119
129
138
146
154
161
170
182
193
203
212
222
232
242
251
303

70
99
114
126
136
146
155
163
170
180
192
204
214
224
235
245
255
265
321

3

Family Size

4

5

Over
5

1

2

79
110
125
138
149
158
167
175
183
193
205
217
227
237
247
258
268
278
332

94
130
148
163
176
188
198
208
216
228
243
257
269
281
293
305
317
328
393

Local Table B
73
103
119
131
142
152
161
170
178
188
201
213
224
234
245
256
267
277
335

78
110
126
139
151
161
171
180
188
199
213
226
237
248
259
271
283
293
354

81
113
129
142
154
164
174
182
190
201
215
227
238
249
260
272
282
293
352

86
121
138
152
165
176
186
195
203
215
229
243
255
266
278
290
302
313
376

3

4

Family Size
5

Over
5

1

2

55
80
92
103
112
120
128
135
142
150
161
172
181
190
199
209
219
227
278

61
89
102
114
125
134
142
150
157
167
180
191
202
212
222
233
243
253
310

Local Table C
91
127
145
160
173
185
195
205
214
226
241
255
268
280
292
305
318
329
395

A-17

98
136
155
171
186
198
209
220
229
242
258
273
287
300
313
327
340
352
423

104
144
164
180
195
207
219
229
239
252
269
284
297
310
323
337
350
363
434

112
155
176
194
209
223
235
246
257
271
288
305
319
333
347
362
376
389
465

3

4

5

Over
5

Local Table D
118
164
186
205
221
235
248
260
271
286
305
322
337
352
367
383
397
411
492

127
176
200
220
238
253
267
280
292
308
328
346
363
378
395
412
427
442
529

65
94
109
121
133
142
151
160
168
178
191
204
215
225
236
248
259
269
330

68
98
114
127
139
149
158
167
175
186
200
213
225
236
247
259
271
282
345

70
102
118
131
143
154
164
173
181
192
207
220
232
244
256
268
280
291
357

74
107
123
137
150
161
171
181
190
201
216
230
243
255
268
281
293
305
374