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2024
Instructions for Schedule A
Itemized Deductions
TREASURY/IRS
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December 17, 2024
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
Standard mileage rates. The standard mileage rate allowed
for operating expenses for a car when you use it for medical
reasons is 21 cents a mile. The rate for use of your vehicle to do
volunteer work for certain charitable organizations remains at 14
cents a mile.
General Instructions
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 2024, see Pub. 504 to figure the portion of
joint expenses that you can claim as itemized deductions.
!
CAUTION
Don't include on Schedule A items deducted elsewhere,
such as on Form 1040, Form 1040-SR, or Schedule C,
E, or F.
Specific Instructions
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.
!
CAUTION
If you received a distribution from a health savings
account or a medical savings account in 2024, 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.
Dec 16, 2024
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.
• 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 21 cents a mile. Add parking and tolls to the amount
you claim under either method.
• Cost of breast pumps and supplies that assist lactation.
Instructions for Schedule A (Form 1040) (2024) Catalog Number 53061X
Department of the Treasury Internal Revenue Service www.irs.gov
• 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 include for qualified long-term care insurance
contracts (as defined in Pub. 502) depends on the age, at the
end of 2024, of the person for whom the premiums were paid.
See the following chart for details.
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 $5,050 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 2024 return.
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THEN the most you can include
is . . .
.
IF the person was, at the end of
2024, age . . .
40 or under
$ 470
41–50
$ 880
51–60
$ 1,760
61–70
$ 4,710
71 or older
$ 5,880
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 not entitled to social
TIP 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.
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 insurance premiums you paid for
TIP 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 2024 for anyone
2
Example. You provided over half of your parent's support but
can't claim your parent as a dependent because they received
wages of $5,050 in 2024. You can include on line 1 any medical
and dental expenses you paid in 2024 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 2024 for medical or dental
expenses you paid in 2024, reduce your 2024 expenses by this
amount. If you received a reimbursement in 2024 for prior year
medical or dental expenses, don't reduce your 2024 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.
Don't reduce your deduction by any:
• State or local income tax refund or credit you expect to
receive for 2024; or
• Refund of, or credit for, prior year state and local income taxes
you actually received in 2024. Instead, see the instructions for
Schedule 1 (Form 1040), line 1.
State and Local General Sales Taxes
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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. territory taxes. Include taxes imposed by a U.S. territory
with your state and local taxes on lines 5a, 5b, and 5c. However,
don't include any U.S. territory taxes you paid that are allocable
to excluded income.
You may want to take a credit for U.S. territory tax
TIP instead of a deduction. See the instructions for Schedule
3 (Form 1040), line 1, for details.
Line 5a
!
CAUTION
You can elect to deduct state and local general sales
taxes 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
2024. 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 2024 for a prior year,
such as taxes paid with your 2023 state or local income tax
return. Don't include penalties or interest.
• State and local estimated tax payments made during 2024,
including any part of a prior year refund that you chose to have
credited to your 2024 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.
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 2024
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.
!
You must keep your actual receipts showing general
sales taxes paid to use this method.
CAUTION
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 2024 for amounts paid in
2024, reduce your actual 2024 state and local general sales
taxes by this amount. If you received a refund of state or local
general sales taxes in 2024 for prior year purchases, don't
reduce your 2024 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 2024
Optional State Sales Tax Table and the 2024 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.
3
State and Local General Sales Tax Deduction Worksheet—Line 5a
TIP
Instead of using this worksheet, you can find your deduction by using the Sales Tax
Deduction Calculator at IRS.gov/SalesTax.
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Before you begin:
See the instructions for line 1 of the worksheet if you:
Lived in more than one state during 2024, or
Had any nontaxable income in 2024.
1. Enter your state general sales taxes from the 2024 Optional State Sales Tax Table
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
Next. If, for all of 2024, 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 Alabama, Alaska, Arizona, Arkansas, Colorado, Georgia, Illinois, Kansas, Louisiana, Mississippi, Missouri, New York,
North Carolina, South Carolina, Tennessee, Utah, or Virginia in 2024?
No. Enter -0-.
..............
2.
Yes. Enter your base local general sales taxes from the 2024 Optional Local
Sales Tax Tables.
3. Did your locality impose a local general sales tax in 2024? 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 2024, 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
2024, 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.
If your filing status is married filing separately, both you
and your spouse elect to deduct sales taxes, and your
CAUTION 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.
!
4
Instructions for the State and Local General Sales
Tax Deduction Worksheet
Line 1. If you lived in the same state for all of 2024, enter the
applicable amount, based on your 2024 income and family size,
from the 2024 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 2024 income. If married filing
separately, don't include your spouse's income.
your 2024 income. See the instructions for line 1 of the
worksheet to figure your 2024 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 2024, 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 2024 and the denominator is the total number of
days in the year (366). If you lived in more than one locality in the
same state and the local general sales tax rate was the same for
each locality, enter the total of the prorated table amounts for
each locality in that state on line 2. Otherwise, complete a
separate worksheet for lines 2 through 6 for each locality and
enter each prorated table amount on line 2 of the applicable
worksheet.
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Note. The family size column refers to the number of
dependents listed on page 1 of Form 1040 or Form 1040-SR
(and any continuation sheets) plus you and, if you are filing a
joint return, your spouse. If you are married and not filing a joint
return, you can include your spouse in family size only in certain
circumstances, which are described in Pub. 501.
Income. Your 2024 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 2024, 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 2024 and the denominator of which is the total number of
days in the year (366).
3. If you also lived in a locality during 2024 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, 2024 (244 days), and in State B from September 1
through December 31, 2024 (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 244/366 =
$400 x 122/366 =
$333
133
=
$466
If none of the localities in which you lived during 2024
imposed a local general sales tax, enter $466 on line 1 of your
worksheet. Otherwise, complete a separate worksheet for State
A and State B. Enter $333 on line 1 of the State A worksheet and
$133 on line 1 of the State B worksheet.
Line 2. If you checked the “No” box, enter -0- on line 2, and go
to line 3. If you checked the “Yes” box and lived in the same
locality for all of 2024, enter the applicable amount, based on
your 2024 income and family size, from the 2024 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
Example. You lived in Locality 1 from January 1 through
August 31, 2024 (244 days), and in Locality 2 from September 1
through December 31, 2024 (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:
Total
$100 x 244/366 =
$150 x 122/366 =
$ 67
50
=
$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
2024? If you checked the “Yes” box and your local general sales
tax rate changed during 2024, 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 2024 and the denominator is the total
number of days in the year (366). Enter the total of the prorated
tax rates on line 3.
Example. Locality 1 imposed a 1% local general sales tax
from January 1 through September 30, 2024 (274 days). The
rate increased to 1.75% for the period from October 1 through
December 31, 2024 (92 days). You would enter “1.189” on line 3,
figured as follows.
January 1 –
September 30:
October 1 –
December 31:
Total
1.00 x 274/366 =
0.749
1.75 x 92/366 =
=
0.440
1.189
What if you lived in more than one locality in the same
state during 2024? Complete a separate worksheet for lines 2
5
through 6 for each locality in your state if you lived in more than
one locality in the same state during 2024 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 2024 Optional Local Sales Tax Tables to figure your
local general sales tax deduction), multiply the local general
sales tax rate by a fraction. The numerator of the fraction is the
number of days you lived in the locality during 2024 and the
denominator is the total number of days in the year (366).
Line 5b
State and Local Real Estate Taxes
If you are a homeowner who received assistance under
TIP 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.
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Example. You lived in Locality 1 from January 1 through
August 31, 2024 (244 days), and in Locality 2 from September 1
through December 31, 2024 (122 days). The local general sales
tax rate for Locality 1 is 1%. The rate for Locality 2 is 1.75%. You
would enter “0.667” on line 3 for the Locality 1 worksheet and
“0.583” for the Locality 2 worksheet, figured as follows.
Locality 1:
Locality 2:
1.00 x 244/366 =
1.75 x 122/366 =
0.667
0.583
Line 6. If you lived in more than one locality in the same state
during 2024, 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 2024. 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 2024, see Refund of general sales taxes, earlier.
6
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 2024.
If you sold your home in 2024, 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
nondeductible itemized charges, such as those listed
CAUTION 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 2024 and assessed prior to 2025 can be deducted for 2024.
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
2024 of real estate taxes you paid in 2024, reduce your
deduction by the amount of the refund or rebate. If you received
a refund or rebate in 2024 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.
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.
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.
Prepayment of next year's property taxes. Only taxes paid
in 2024 and assessed prior to 2025 can be deducted for 2024.
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.
A surviving spouse may deduct mortgage interest they pay
after the decedent’s death. To deduct mortgage interest paid by
a decedent, see Form 1041 and Form 706 and their instructions.
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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 for the foreign tax instead
TIP 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. territory on this line;
instead, include U.S. territory 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 Instructions for Form 8990 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
mortgage interest, see Pub. 936.
In general, if you paid interest in 2024 that applies to any
period after 2024, you can deduct only amounts that apply for
2024.
Use Schedule A to deduct qualified home mortgage interest
and investment interest.
Line 8
Home Mortgage Interest
If you are a homeowner who received assistance under
TIP 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.
Check the box on line 8 if you had one or more home
mortgages in 2024 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 proceeds for a business
TIP 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 2024 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 before 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 December 15, 2017. For
qualifying debt taken out after December 15, 2017, you can only
deduct home mortgage interest on up to $750,000 ($375,000 if
you are married filing separately) of that debt. If you also have
qualifying debt subject to the $1,000,000 limitation discussed
under Limit on loans taken out on or before December 15, 2017,
earlier, the $750,000 limit for debt taken out after December 15,
2017, is reduced by the amount of your qualifying debt subject to
the $1,000,000 limit. An exception exists for certain loans taken
out after December 15, 2017, but before April 1, 2018. If the
exception applies, your loan may be treated in the same manner
as a loan taken out on or before December 15, 2017; see Pub.
936 for more information about this exception.
See Pub. 936 to figure your deduction if you have loans taken
out after October 13, 1987, that exceed $750,000 ($375,000 if
you are married filing separately).
7
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.
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.
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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 of qualified mortgage credit certificates issued
CAUTION 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.
!
CAUTION
8
If you don't show the required information about the
recipient or let the recipient know your SSN, you may
have to pay a $50 penalty.
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 early, deduct any remaining
TIP 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 property held for investment. It doesn't include any
interest allocable to passive activities or to securities that
generate tax-exempt income.
Complete and attach Form 4952 to figure your deduction.
Exception. You don't have to file Form 4952 if all three of the
following apply.
1. Your investment interest expense is less than your
investment income from interest and ordinary dividends minus
any qualified dividends.
2. You have no other deductible investment expenses.
3. You have no disallowed investment interest expense from
2023.
!
Alaska Permanent Fund dividends, including those
reported on Form 8814, aren't investment income.
CAUTION
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 2024
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
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.
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The following list gives some examples of qualified
organizations. See Pub. 526 for more examples.
• Churches, mosques, synagogues, temples, and other
religious organizations.
• Scouts BSA, Boys and Girls Clubs of America, CARE, Girl
Scouts, Goodwill Industries, Red Cross, Salvation Army, and
United Way.
• Fraternal orders, if the gifts will be used for the purposes listed
under Gifts to Charity, earlier.
• Veterans' and certain cultural groups.
• Nonprofit hospitals and medical research organizations.
• Most nonprofit educational organizations, such as colleges,
but only if your contribution isn't a substitute for tuition or other
enrollment fees.
• Federal, state, and local governments if the gifts are solely for
public purposes.
Amounts You Can Deduct
Contributions can be in cash, property, or out-of-pocket
expenses you paid to do volunteer work for the kinds of
organizations described earlier. If you drove to and from the
volunteer work, you can take the actual cost of gas and oil or 14
cents a mile. Add parking and tolls to the amount you claim
under either method. But don't deduct any amounts that were
repaid to you.
Gifts from which you benefit. If you made a gift and received
a benefit in return, such as food, entertainment, or merchandise,
you can generally only deduct the amount that is more than the
value of the benefit. But this rule doesn't apply to certain
membership benefits provided in return for an annual payment of
$75 or less or to certain items or benefits of token value. For
details, see Pub. 526.
Example. You paid $70 to a charitable organization to attend
a fund-raising dinner and the value of the dinner was $40. You
can deduct only $30.
Gifts of $250 or more. You can deduct a gift of $250 or more
only if you have a contemporaneous written acknowledgment
from the charitable organization showing the information in (1)
and (2) next.
1. The amount of any money contributed and a description
(but not value) of any property donated.
2. Whether the organization did or didn’t give you any goods
or services in return for your contribution. If you did receive any
goods or services, a description and estimate of the value must
be included. If you received only intangible religious benefits
(such as admission to a religious ceremony), the organization
must state this, but it doesn't have to describe or value the
benefit.
In figuring whether a gift is $250 or more, don't combine
separate donations. For example, if you gave your church $25
each week for a total of $1,300, treat each $25 payment as a
separate gift. If you made donations through payroll deductions,
treat each deduction from each paycheck as a separate gift. See
Pub. 526 if you made a separate gift of $250 or more through
payroll deduction.
To be contemporaneous, you must get the written
acknowledgment from the charitable organization by the date
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 charitable contributions
TIP made in exchange for a state or local tax credit, earlier
under Line 5, if your cash contribution is disallowed
because you received or expected to receive a credit.
• An amount paid to or for the benefit of a college or university
in exchange for the right to purchase tickets to an athletic event
in the college or university's stadium.
• Travel expenses (including meals and lodging) while away
from home performing donated services, unless there was no
significant element of personal pleasure, recreation, or vacation
in the travel.
• Political contributions.
• Dues, fees, or bills paid to country clubs, lodges, fraternal
orders, or similar groups.
• Cost of raffle, bingo, or lottery tickets. But you may be able to
deduct these expenses on line 16. See Line 16, later, for more
information on gambling losses.
• Value of your time or services.
• Value of blood given to a blood bank.
• The transfer of a future interest in tangible personal property.
Generally, no deduction is allowed until the entire interest has
been transferred.
• Gifts to individuals and groups that are operated for personal
profit.
• Gifts to foreign organizations. However, you may be able to
deduct gifts to certain U.S. organizations that transfer funds to
foreign charities and certain Canadian, Israeli, and Mexican
charities. See Pub. 526 for details.
• Gifts to organizations engaged in certain political activities
that are of direct financial interest to your trade or business. See
section 170(f)(9).
• Gifts to groups whose purpose is to lobby for changes in the
laws.
• Gifts to civic leagues, social and sports clubs, labor unions,
and chambers of commerce.
• Value of benefits received in connection with a contribution to
a 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
9
deduct, earlier. If your deduction is limited, you may have a
carryover to next year. See Pub. 526 for more information.
Deduction for gifts by cash or check limited. If your
deduction for the gifts you made in cash or by check is limited,
see Pub. 526 to figure the amount you can deduct. Only enter on
line 11 the deductible value of gifts you made in cash or by
check.
Recordkeeping. For any contribution made in cash, regardless
of the amount, you must maintain as a record of the contribution
a bank record (such as a canceled check or credit card
statement) or a written record from the charity. The written record
must include the name of the charity, date, and amount of the
contribution. If you made contributions through payroll
deduction, see Pub. 526 for information on the records you must
keep. Don't attach the record to your tax return. Instead, keep it
with your other tax records.
For contributions of $250 or more, you must also have a
contemporaneous written acknowledgment from the charitable
organization. See Gifts of $250 or more, earlier, for more
information. You will still need to keep a record of when you
made the cash contribution if the contemporaneous written
acknowledgment doesn't include that information.
Recordkeeping. If you gave property, you should keep a receipt
or written statement from the organization you gave the property
to, or a reliable written record, that shows the organization's
name and address, the date and location of the gift, and a
description of the property. For each gift of property, you should
also keep reliable written records that include:
• How you figured the property's value at the time you gave it. If
the value was determined by an appraisal, keep a signed copy of
the appraisal.
• The cost or other basis of the property if you must reduce it by
any ordinary income or capital gain that would have resulted if
the property had been sold at its fair market value.
• How you figured your deduction if you chose to reduce your
deduction for gifts of capital gain property.
• Any conditions attached to the gift.
If the gift of property is $250 or more, you must also have a
contemporaneous written acknowledgment from the charity. See
Gifts of $250 or more, earlier, for more information. Form 8283
doesn't satisfy the contemporaneous written acknowledgment
requirement, and a contemporaneous written acknowledgment
isn't a substitute for the other records you may need to keep if
you gave property.
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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 contributions will be allowed only if the items are in
good used condition or better. However, this rule doesn't apply to
a contribution of any single item for which a deduction of more
than $500 is claimed and for which you include a qualified
appraisal and Form 8283 with your tax return.
10
If your total deduction for gifts of property is over $500,
you gave less than your entire interest in the property, or
CAUTION 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. Generally, the same limits apply
this year to your carryover amounts as applied to those amounts
in the earlier year. However, carryover amounts from
contributions made in 2020 or 2021 are subject to a 60%
limitation if you deduct those amounts in 2024. 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,
line 15, on line 15. Instead, enter that amount, if any, on
CAUTION line 16. See Line 16, later, for information about
reporting a net qualified disaster loss.
!
You can only deduct personal casualty and theft losses
attributable to a federally declared disaster to the extent that:
1. The amount of each separate casualty or theft loss is
more than $100, and
2. The total amount of all losses during the year (reduced by
the $100 limit discussed in (1)) is more than 10% of the amount
on Form 1040 or 1040-SR, line 11.
See the Instructions for Form 4684 and Pub. 547 for more
information.
Other Itemized Deductions
Line 16
Increased Standard Deduction Reporting
If you have a net qualified disaster loss on Form 4684, line 15,
and you aren’t itemizing your deductions, you can claim an
increased standard deduction using Schedule A by doing the
following.
1. List the amount from Form 4684, line 15, on the dotted
line next to line 16 as "Net Qualified Disaster Loss," and attach
Form 4684.
2. List your standard deduction amount on the dotted line
next to line 16 as "Standard Deduction Claimed With Qualified
Disaster Loss."
3. Combine the two amounts on line 16 and enter on Form
1040 or 1040-SR, line 12.
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.
!
CAUTION
Only the expenses listed next can be deducted on
line 16. For more information about each of these
expenses, see Pub. 529.
• Gambling losses (gambling losses include, but aren't limited
to, the cost of non-winning bingo, lottery, and raffle tickets), but
only to the extent of gambling winnings reported on Schedule 1
(Form 1040), line 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.
TREASURY/IRS
AND OMB USE
ONLY DRAFT
December 17, 2024
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.
Total Itemized Deductions
Line 18
If you elect to itemize for state tax or other purposes even though
your itemized deductions are less than your standard deduction,
check the box on line 18.
CAUTION
Other Itemized Deductions
List the type and amount of each expense from the following list
next to line 16 and enter the total of these expenses on line 16. If
11
2024 Optional State Sales Tax Tables
Income
At
least
But
less
than
Family Size
1
2
3
$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
301
399
446
484
517
546
572
596
618
647
684
717
747
775
803
833
861
888
1036
365
483
539
585
625
660
691
720
746
781
825
864
900
934
968
1004
1037
1069
1246
5
2
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
4
Family Size
410
542
604
656
700
739
775
807
836
875
924
968
1008
1045
1083
1124
1161
1196
1394
446
588
656
712
761
803
841
876
908
949
1002
1050
1094
1134
1175
1219
1259
1297
1511
Over
5
1
2
3
4.00% Arizona
476
628
701
760
812
857
897
934
968
1013
1069
1120
1166
1209
1253
1299
1342
1383
1610
519
685
764
829
885
934
978
1018
1055
1103
1164
1220
1270
1317
1364
1415
1461
1505
1752
330
456
517
569
614
654
690
723
754
794
846
893
936
976
1018
1061
1102
1141
1362
4
Family Size
5
2
380
524
596
655
707
753
794
832
868
914
974
1028
1078
1124
1172
1222
1269
1314
1568
413
570
648
713
769
819
864
906
944
995
1060
1119
1173
1224
1276
1330
1382
1430
1707
439
606
689
757
817
871
919
963
1004
1058
1127
1190
1247
1301
1356
1414
1469
1520
1815
Over
5
1
2
3
5.60% Arkansas
460
636
722
794
857
913
964
1010
1053
1110
1182
1248
1308
1364
1422
1484
1541
1595
1904
490
677
769
846
913
973
1027
1076
1122
1182
1259
1330
1394
1454
1515
1581
1642
1699
2029
414
575
655
722
781
833
880
923
963
1016
1083
1145
1202
1254
1309
1366
1420
1471
1763
479
666
758
836
903
963
1017
1067
1114
1175
1253
1324
1390
1450
1513
1580
1642
1700
2038
4
5
2
522
726
827
912
985
1051
1110
1165
1215
1282
1367
1445
1516
1582
1651
1723
1791
1855
2223
556
774
881
971
1049
1119
1182
1240
1294
1365
1455
1538
1614
1685
1758
1835
1907
1975
2366
Over
5
6.50%
584
813
925
1020
1102
1175
1242
1303
1359
1433
1529
1616
1695
1770
1846
1927
2003
2074
2485
624
868
988
1089
1177
1254
1325
1390
1451
1530
1632
1725
1809
1889
1970
2057
2137
2214
2652
TREASURY/IRS
AND OMB USE
ONLY DRAFT
December 17, 2024
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
12
$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
California
406
555
627
687
740
786
828
866
901
948
1007
1062
1111
1157
1204
1254
1300
1344
1594
469
640
723
793
853
907
955
999
1040
1093
1162
1224
1281
1334
1388
1446
1499
1550
1838
3
511
698
789
864
930
988
1041
1089
1133
1192
1266
1334
1396
1454
1513
1575
1634
1689
2003
District of Columbia
357
485
548
600
645
684
720
753
784
824
875
921
963
1003
1043
1086
1125
1163
1377
392
533
602
659
708
752
792
828
861
905
961
1012
1058
1102
1146
1193
1236
1277
1512
415
564
637
697
749
795
837
875
911
957
1016
1070
1119
1165
1212
1261
1307
1350
1598
468
631
710
776
832
883
928
969
1007
1057
1121
1179
1232
1281
1331
1384
1434
1480
1745
520
701
789
862
925
980
1030
1076
1118
1174
1244
1309
1367
1421
1477
1536
1590
1642
1935
Hawaii
391
529
595
650
698
740
778
813
845
887
941
990
1034
1076
1118
1163
1205
1244
1468
544
742
839
920
990
1051
1107
1158
1206
1268
1347
1420
1485
1547
1610
1676
1738
1797
2131
7.25% Colorado
571
780
881
966
1039
1104
1163
1216
1266
1331
1415
1491
1560
1624
1690
1760
1825
1886
2237
4
432
587
663
725
780
828
871
911
948
996
1058
1114
1165
1212
1261
1312
1360
1405
1663
167
229
259
285
307
326
344
360
375
394
420
442
463
483
503
524
543
562
668
2
194
267
302
331
357
380
400
419
436
459
488
515
539
562
585
610
632
654
778
213
292
331
363
391
416
438
459
478
503
535
564
591
616
641
668
693
717
852
6.00% Florida
446
606
684
748
805
854
899
940
978
1028
1091
1149
1202
1250
1301
1354
1403
1450
1716
1,6
561
757
851
929
997
1057
1111
1160
1206
1265
1341
1411
1473
1532
1592
1655
1714
1769
2085
610
832
940
1030
1109
1178
1240
1298
1351
1420
1509
1590
1664
1733
1803
1878
1947
2012
2386
465
631
713
780
839
890
937
979
1019
1071
1137
1197
1252
1303
1355
1410
1462
1510
1787
373
516
587
646
698
743
785
823
858
904
964
1018
1067
1114
1161
1211
1258
1303
1558
644
868
976
1066
1143
1212
1273
1330
1382
1450
1537
1616
1688
1755
1823
1895
1962
2026
2386
496
661
740
805
862
912
956
997
1035
1084
1147
1204
1256
1304
1353
1404
1452
1498
1755
2.90% Connecticut
240
329
372
408
440
468
493
516
538
566
602
635
665
693
721
751
780
806
959
1
426
590
671
739
798
850
897
941
981
1034
1102
1164
1221
1274
1328
1386
1439
1490
1782
461
639
727
800
864
921
972
1019
1063
1120
1194
1261
1323
1380
1439
1502
1560
1615
1931
602
801
897
976
1044
1104
1158
1207
1253
1312
1388
1457
1519
1576
1636
1698
1756
1810
2119
677
900
1007
1096
1172
1239
1300
1355
1406
1472
1557
1633
1703
1768
1834
1903
1968
2029
2374
4.00% Idaho
596
803
903
986
1058
1121
1178
1230
1278
1342
1422
1496
1562
1624
1687
1754
1817
1875
2210
228
312
353
388
418
444
468
490
511
537
572
603
631
658
685
714
740
766
910
489
677
770
848
915
975
1030
1080
1126
1187
1265
1336
1401
1462
1525
1591
1653
1711
2046
372
511
580
637
687
731
770
807
841
885
942
994
1041
1086
1131
1179
1224
1266
1508
410
563
639
701
756
804
848
888
926
975
1037
1094
1146
1195
1245
1297
1347
1393
1659
4
434
596
676
742
800
852
898
940
980
1032
1098
1158
1213
1265
1317
1373
1425
1474
1756
6.00% Georgia
511
708
805
887
957
1020
1077
1130
1178
1242
1323
1398
1466
1530
1595
1665
1729
1790
2141
1
736
979
1095
1191
1274
1347
1412
1472
1527
1599
1691
1774
1850
1920
1991
2067
2137
2203
2577
257
352
399
438
471
501
528
553
576
606
645
680
712
742
773
805
835
864
1027
542
752
855
941
1016
1083
1144
1199
1251
1318
1405
1484
1557
1624
1694
1767
1836
1901
2274
231
319
362
398
429
457
482
505
527
555
591
623
653
681
710
740
769
796
949
858
1140
1275
1387
1483
1567
1643
1713
1777
1860
1967
2063
2151
2232
2315
2402
2484
2560
2993
351
478
540
591
636
675
711
743
773
813
863
910
951
990
1031
1073
1112
1150
1362
6.35%
467
641
727
798
861
916
965
1011
1053
1109
1180
1245
1304
1359
1416
1476
1532
1584
1887
2
266
367
417
459
495
527
556
582
607
639
681
719
753
786
819
854
887
917
1095
290
400
454
499
539
574
605
634
661
697
742
783
821
856
892
930
966
999
1193
415
564
636
696
748
794
836
874
909
956
1015
1069
1118
1163
1210
1259
1305
1349
1596
459
623
703
769
827
878
924
966
1004
1055
1120
1180
1233
1283
1335
1389
1440
1487
1760
6.00% Illinois
786
1045
1169
1272
1360
1438
1507
1571
1630
1707
1804
1893
1974
2048
2124
2205
2280
2350
2748
452
621
704
773
834
887
935
979
1020
1074
1143
1206
1263
1317
1372
1430
1484
1535
1828
308
425
483
531
573
610
644
675
703
741
789
833
873
910
949
989
1027
1063
1269
4.00%
323
446
507
557
601
640
676
708
738
778
828
874
916
955
996
1038
1078
1116
1332
2
495
671
757
828
889
944
993
1038
1080
1134
1204
1268
1325
1379
1434
1492
1546
1598
1889
487
669
758
833
897
955
1007
1054
1098
1156
1230
1298
1360
1417
1476
1539
1597
1652
1967
345
476
540
594
641
683
720
755
787
829
883
932
977
1019
1062
1107
1150
1190
1420
6.25%
524
711
801
877
942
999
1051
1099
1143
1201
1274
1342
1403
1459
1518
1579
1636
1690
1999
567
768
865
946
1017
1079
1135
1186
1234
1296
1375
1447
1513
1574
1637
1703
1765
1823
2154
Income
At
least
But
less
than
Family Size
1
2
3
$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
402
555
630
693
747
795
839
879
916
965
1028
1085
1137
1186
1236
1288
1338
1384
1651
5
4
Indiana
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
4
Family Size
468
645
732
804
867
923
974
1021
1064
1120
1193
1259
1319
1376
1433
1495
1552
1606
1915
512
705
800
880
949
1010
1065
1116
1163
1225
1304
1377
1443
1504
1567
1634
1697
1755
2093
546
752
854
938
1012
1077
1136
1191
1241
1307
1391
1468
1539
1604
1671
1743
1809
1872
2232
Over
5
1
2
3
7.00% Iowa
575
792
898
987
1065
1133
1195
1252
1305
1374
1463
1544
1618
1687
1758
1833
1903
1969
2348
615
847
961
1056
1139
1212
1278
1339
1396
1470
1565
1651
1730
1804
1880
1960
2035
2105
2510
395
543
616
676
729
775
817
856
892
939
999
1054
1104
1151
1199
1250
1297
1342
1598
4
Family Size
5
1
457
628
712
782
843
896
945
990
1031
1085
1155
1218
1276
1330
1385
1444
1498
1550
1845
499
685
777
853
919
978
1031
1079
1124
1183
1259
1328
1391
1450
1510
1574
1633
1689
2010
531
730
827
908
978
1040
1097
1149
1196
1259
1340
1413
1480
1543
1607
1674
1738
1797
2139
Over
5
1
2
3
6.00% Kansas
558
766
868
953
1027
1092
1152
1206
1256
1322
1407
1484
1554
1619
1687
1758
1824
1887
2245
596
818
926
1017
1096
1165
1228
1286
1340
1410
1500
1583
1657
1727
1799
1874
1945
2012
2394
411
563
637
699
753
801
844
884
920
969
1030
1086
1137
1185
1234
1286
1334
1379
1640
4
5
2
485
665
752
825
889
945
995
1042
1085
1142
1214
1280
1340
1396
1454
1514
1571
1624
1931
536
734
831
911
981
1043
1099
1151
1198
1261
1340
1413
1479
1541
1604
1671
1734
1793
2130
577
789
893
979
1054
1121
1181
1236
1287
1354
1439
1518
1589
1655
1723
1795
1862
1925
2286
Over
5
6.50%
610
835
945
1036
1115
1186
1249
1307
1361
1432
1522
1605
1680
1750
1822
1898
1968
2035
2417
658
900
1018
1116
1202
1277
1346
1408
1466
1543
1640
1729
1809
1885
1962
2044
2120
2192
2603
TREASURY/IRS
AND OMB USE
ONLY DRAFT
December 17, 2024
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
Kentucky
382
529
601
662
715
761
804
843
879
926
987
1043
1093
1141
1189
1241
1289
1334
1595
436
604
687
756
816
870
918
963
1004
1058
1128
1192
1249
1304
1359
1418
1473
1525
1824
4
472
654
743
818
884
942
994
1042
1087
1146
1221
1290
1353
1412
1472
1536
1596
1652
1976
Maryland
296
407
461
507
546
581
613
642
669
704
749
791
828
864
900
938
973
1007
1200
345
474
537
590
636
676
713
747
778
819
871
919
962
1003
1045
1089
1130
1169
1392
408
573
655
724
784
838
886
931
973
1028
1098
1163
1222
1277
1334
1394
1450
1504
1812
522
723
823
906
978
1043
1101
1154
1204
1269
1353
1429
1499
1564
1630
1701
1767
1830
2189
4
380
521
590
648
698
742
782
819
853
898
955
1008
1055
1100
1146
1194
1239
1281
1525
Minnesota
360
505
577
638
691
738
781
820
857
905
967
1024
1076
1124
1174
1227
1277
1324
1594
499
692
787
866
936
997
1053
1104
1151
1213
1293
1366
1433
1495
1559
1627
1690
1750
2093
6.00% Louisiana
407
558
632
693
747
794
837
877
913
961
1022
1078
1129
1176
1225
1277
1325
1370
1630
464
652
745
824
893
954
1009
1060
1108
1171
1251
1325
1392
1455
1520
1589
1653
1714
2066
274
380
432
476
514
548
579
607
633
668
712
752
789
823
859
896
931
964
1154
312
433
493
543
587
626
661
693
723
763
813
859
901
941
981
1024
1064
1102
1319
338
469
534
588
636
678
716
751
783
826
881
931
976
1019
1063
1109
1152
1193
1429
6.00% Massachusetts
429
589
667
732
788
838
883
925
963
1014
1078
1137
1191
1241
1292
1346
1397
1445
1718
1
440
618
706
780
845
903
956
1004
1049
1108
1185
1254
1318
1378
1439
1504
1565
1623
1956
554
767
873
961
1038
1106
1168
1225
1277
1346
1435
1516
1590
1659
1730
1805
1875
1942
2323
2
462
633
716
786
847
900
949
993
1035
1089
1158
1221
1278
1332
1387
1445
1499
1551
1844
313
425
479
524
563
598
629
658
684
719
763
803
840
874
909
946
980
1012
1197
356
483
544
596
640
679
715
747
777
816
866
912
954
992
1032
1074
1113
1150
1359
512
719
823
909
985
1053
1114
1171
1223
1293
1381
1463
1537
1607
1679
1755
1826
1894
2283
602
806
904
985
1055
1117
1173
1224
1270
1332
1410
1481
1546
1605
1667
1732
1792
1848
2171
730
976
1094
1191
1275
1350
1416
1477
1534
1607
1701
1787
1864
1936
2009
2087
2159
2227
2612
374
519
591
651
704
750
793
831
867
915
975
1031
1081
1128
1177
1229
1277
1322
1583
4
384
521
588
643
691
733
772
807
839
882
936
985
1030
1072
1114
1160
1202
1241
1468
6.88% Mississippi
484
680
778
860
931
995
1053
1107
1156
1222
1305
1383
1453
1519
1586
1658
1725
1789
2157
358
497
565
623
673
717
758
795
829
874
932
985
1034
1079
1125
1175
1221
1264
1514
4.45% Maine
406
551
621
680
731
775
816
853
887
932
989
1041
1089
1133
1178
1226
1270
1312
1551
890
1188
1330
1448
1550
1640
1721
1794
1863
1952
2065
2168
2261
2348
2436
2530
2617
2699
3163
300
407
458
501
538
571
600
627
653
685
727
765
800
832
865
900
932
963
1137
341
461
520
568
610
648
681
712
740
777
824
868
907
943
980
1020
1057
1091
1288
368
498
561
613
659
698
735
768
798
838
889
935
978
1017
1057
1100
1139
1176
1389
6.25% Michigan
424
576
649
710
763
810
852
891
927
973
1033
1088
1137
1183
1230
1280
1327
1370
1620
2
820
1094
1226
1335
1429
1512
1586
1654
1717
1799
1904
1999
2085
2165
2247
2334
2414
2490
2919
397
551
627
691
747
796
841
882
920
970
1035
1094
1147
1198
1249
1304
1355
1403
1681
4
450
610
688
753
809
858
903
944
982
1031
1095
1152
1205
1253
1304
1356
1406
1452
1716
337
463
525
577
622
662
698
731
762
803
854
901
944
984
1026
1069
1110
1148
1368
1035
1379
1544
1681
1799
1902
1996
2081
2160
2262
2393
2512
2620
2720
2822
2930
3031
3125
3661
259
357
405
445
480
511
539
565
589
620
660
697
730
761
793
827
859
889
1060
406
549
618
676
726
770
810
846
879
923
980
1031
1077
1120
1165
1211
1255
1296
1530
4
386
532
603
663
715
761
802
840
876
922
981
1036
1085
1131
1178
1228
1275
1319
1572
420
578
656
720
777
827
872
913
952
1002
1067
1126
1179
1229
1281
1335
1386
1434
1709
302
417
473
520
561
597
630
660
688
725
772
815
854
890
928
967
1004
1039
1240
332
458
520
571
616
656
692
725
756
796
848
895
938
978
1019
1063
1104
1142
1363
7.00% Missouri
950
1266
1419
1544
1653
1748
1834
1913
1985
2080
2200
2310
2409
2501
2595
2695
2787
2874
3368
389
526
592
648
695
738
776
811
843
885
939
988
1032
1074
1116
1161
1203
1242
1466
5.50%
446
614
696
765
825
878
926
970
1011
1064
1133
1195
1252
1306
1360
1418
1472
1523
1815
6.00%
467
643
730
802
865
920
971
1017
1059
1116
1188
1253
1313
1369
1426
1487
1543
1597
1903
2
355
490
556
611
660
702
741
776
809
852
908
958
1004
1047
1091
1138
1181
1223
1459
430
581
655
716
768
815
857
895
931
977
1037
1091
1140
1185
1232
1282
1328
1371
1618
497
685
777
854
921
980
1033
1082
1128
1188
1264
1334
1398
1457
1518
1583
1643
1700
2026
4.23%
375
517
587
645
696
741
781
819
853
899
957
1011
1059
1104
1151
1200
1246
1290
1539
402
554
629
692
747
795
839
879
916
965
1028
1085
1137
1185
1235
1288
1338
1384
1652
13
Income
At
least
But
less
than
Family Size
1
2
3
$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
334
467
533
589
637
680
719
755
789
833
889
941
988
1032
1078
1126
1171
1214
1460
383
536
612
676
731
781
826
867
906
956
1021
1081
1135
1186
1238
1293
1345
1394
1677
5
1
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
4
Family Size
416
582
665
734
794
848
897
942
984
1039
1109
1174
1233
1288
1345
1405
1461
1515
1822
441
618
705
779
843
900
952
1000
1044
1102
1177
1246
1308
1367
1427
1491
1551
1608
1933
Over
5
1
2
3
5.50% Nevada
462
647
739
816
883
943
997
1047
1094
1155
1233
1305
1371
1432
1495
1562
1625
1684
2026
491
688
786
867
939
1003
1061
1114
1163
1228
1312
1388
1458
1523
1590
1662
1728
1791
2155
386
528
598
655
705
750
790
826
860
905
962
1014
1061
1105
1151
1198
1243
1285
1526
4
Family Size
5
5
446
610
690
756
814
865
911
953
993
1044
1110
1170
1224
1275
1327
1382
1434
1482
1759
486
665
752
824
887
943
993
1039
1082
1138
1210
1275
1334
1390
1446
1507
1562
1615
1917
517
707
800
877
944
1003
1057
1106
1151
1211
1287
1357
1420
1479
1539
1603
1663
1719
2040
Over
5
1
2
3
6.85% New Jersey
543
743
840
921
991
1053
1110
1161
1209
1271
1351
1424
1491
1553
1616
1683
1746
1805
2142
580
792
896
983
1058
1124
1184
1239
1290
1357
1442
1520
1590
1656
1724
1796
1862
1925
2285
396
547
621
683
737
785
829
869
906
954
1016
1073
1125
1173
1223
1276
1325
1371
1638
444
614
697
767
828
882
930
975
1017
1071
1141
1205
1263
1318
1373
1433
1488
1540
1839
4
5
4
476
657
747
822
887
945
997
1045
1090
1148
1223
1292
1354
1412
1472
1535
1595
1651
1971
500
691
785
864
932
993
1048
1098
1145
1207
1285
1357
1423
1484
1547
1614
1676
1735
2072
Over
5
6.63%
519
718
816
898
969
1032
1089
1142
1191
1254
1336
1411
1480
1543
1609
1678
1743
1804
2155
547
756
859
945
1020
1087
1147
1202
1253
1321
1407
1486
1558
1625
1694
1767
1835
1900
2269
TREASURY/IRS
AND OMB USE
ONLY DRAFT
December 17, 2024
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
14
$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
New Mexico
360
501
571
629
680
726
767
804
839
885
944
999
1048
1094
1141
1191
1238
1282
1537
407
566
645
710
768
819
865
908
947
999
1066
1127
1182
1234
1287
1344
1397
1447
1734
1
437
608
693
763
825
880
930
975
1018
1073
1145
1210
1270
1326
1383
1444
1501
1554
1863
North Dakota
280
385
437
481
518
552
582
610
636
669
713
752
788
822
856
893
927
959
1144
325
448
508
558
602
640
675
707
737
776
826
872
914
953
993
1035
1074
1112
1325
391
527
593
648
695
736
774
808
840
882
935
983
1027
1068
1110
1154
1195
1233
1454
479
666
759
836
904
964
1019
1069
1115
1176
1254
1326
1392
1453
1515
1582
1644
1703
2041
1
356
490
556
610
658
701
739
774
807
849
904
954
1000
1042
1086
1132
1175
1216
1449
Pennsylvania
346
467
526
574
616
654
687
718
746
783
830
873
912
948
985
1025
1061
1095
1291
460
640
729
804
869
926
979
1027
1071
1130
1205
1274
1337
1396
1456
1520
1580
1636
1961
4.88% New York
380
523
593
652
703
748
789
826
861
906
965
1018
1067
1112
1158
1208
1254
1297
1546
442
596
671
732
786
833
875
914
950
997
1057
1111
1161
1207
1254
1304
1350
1394
1642
242
334
380
418
451
480
507
531
554
583
621
656
688
718
748
780
810
839
1002
270
373
424
466
503
536
566
593
618
651
694
733
768
801
835
871
905
937
1119
288
398
453
498
537
572
604
633
660
696
741
783
821
856
892
931
967
1000
1195
414
571
649
713
770
819
865
906
945
995
1060
1119
1173
1223
1275
1330
1381
1429
1706
445
615
698
768
828
882
931
975
1017
1071
1141
1204
1262
1316
1372
1431
1486
1538
1835
5.00% Ohio
400
551
624
686
740
787
830
870
906
954
1015
1072
1123
1170
1219
1271
1319
1365
1626
1
420
566
637
696
746
791
831
868
902
947
1004
1056
1103
1147
1191
1239
1283
1324
1560
505
703
800
882
953
1017
1074
1127
1176
1240
1323
1398
1467
1531
1598
1668
1733
1795
2152
2
428
590
669
734
792
843
889
931
970
1021
1087
1147
1201
1252
1305
1360
1412
1461
1740
366
505
574
631
681
725
765
802
836
880
938
990
1038
1082
1128
1176
1221
1264
1509
486
655
737
805
863
915
961
1004
1043
1095
1160
1220
1274
1325
1376
1431
1482
1530
1802
364
499
566
621
668
711
749
784
817
859
914
964
1009
1051
1095
1141
1183
1224
1455
313
433
492
541
584
623
657
689
718
757
806
852
893
931
971
1013
1052
1089
1301
1
6.00% Rhode Island
461
621
698
763
818
867
911
952
989
1038
1100
1157
1208
1256
1305
1357
1405
1451
1709
302
417
474
522
563
600
633
664
692
729
777
821
860
897
935
976
1013
1049
1253
4.00% North Carolina
417
572
647
710
765
813
857
897
934
983
1045
1102
1154
1202
1252
1304
1353
1399
1663
469
648
736
809
873
930
981
1028
1072
1129
1202
1270
1331
1388
1446
1508
1566
1621
1935
480
658
744
817
879
935
985
1031
1074
1130
1201
1266
1326
1381
1438
1498
1554
1607
1909
340
458
514
561
602
638
670
700
727
762
808
849
887
922
958
995
1030
1063
1252
407
546
614
670
718
760
799
834
866
909
962
1012
1056
1098
1140
1185
1226
1266
1489
453
608
683
745
798
846
888
927
963
1010
1070
1124
1174
1219
1267
1316
1362
1406
1653
5.75% Oklahoma
489
675
767
843
910
969
1022
1071
1117
1177
1253
1323
1387
1446
1507
1572
1632
1689
2016
4
453
620
702
770
829
882
929
973
1013
1066
1133
1195
1251
1303
1357
1414
1466
1516
1802
329
455
517
568
614
654
690
723
754
795
847
894
937
978
1019
1063
1104
1143
1366
2
517
713
810
891
961
1023
1080
1132
1180
1243
1324
1398
1465
1528
1592
1660
1724
1784
2130
313
425
480
526
565
600
632
661
688
723
768
809
846
880
916
953
988
1021
1210
375
509
575
629
676
718
756
790
822
864
917
966
1010
1051
1093
1138
1180
1219
1443
535
732
828
908
978
1040
1096
1147
1194
1256
1336
1408
1474
1536
1599
1666
1728
1786
2122
346
477
541
595
642
683
721
755
787
829
883
932
976
1018
1061
1106
1148
1188
1417
396
546
619
681
734
782
825
864
900
948
1010
1066
1117
1164
1213
1265
1313
1359
1620
520
698
783
854
915
969
1018
1063
1104
1157
1226
1288
1344
1397
1451
1507
1560
1610
1892
1
418
568
641
701
754
800
842
880
915
962
1021
1075
1124
1170
1217
1267
1313
1356
1605
7.00% South Carolina
503
688
779
855
921
979
1031
1079
1124
1182
1257
1326
1388
1446
1505
1568
1626
1682
1998
489
657
737
804
862
913
959
1001
1039
1090
1154
1213
1266
1316
1367
1420
1470
1517
1783
4.75%
452
614
693
758
815
865
910
951
990
1040
1104
1162
1215
1265
1315
1369
1419
1466
1734
4.50%
481
653
737
806
867
920
968
1012
1052
1106
1174
1236
1292
1344
1398
1455
1508
1558
1842
2
430
592
672
738
796
847
894
936
976
1028
1094
1155
1210
1261
1314
1371
1423
1472
1755
455
627
712
782
844
898
947
992
1034
1089
1159
1223
1282
1336
1393
1452
1507
1560
1859
564
756
849
925
992
1050
1103
1151
1195
1253
1327
1395
1456
1512
1570
1632
1689
1742
2047
523
709
800
875
940
998
1050
1097
1141
1199
1273
1340
1401
1458
1516
1577
1635
1689
1997
6.00%
477
657
745
819
883
940
991
1038
1082
1139
1213
1280
1341
1398
1457
1519
1577
1632
1945
506
697
791
869
937
998
1052
1102
1149
1210
1288
1359
1424
1485
1547
1613
1674
1732
2065
Income
At
least
But
less
than
Family Size
1
2
3
$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
375
511
577
632
680
723
761
796
828
871
925
975
1020
1062
1105
1151
1193
1233
1462
453
616
696
763
820
871
917
959
998
1049
1115
1174
1228
1279
1331
1385
1436
1484
1759
5
1
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
4
Family Size
507
690
779
853
917
974
1025
1073
1116
1173
1246
1313
1373
1429
1487
1548
1605
1658
1965
549
748
844
925
994
1056
1111
1162
1209
1271
1350
1422
1487
1548
1611
1677
1738
1796
2127
Over
5
1
2
3
4.20% Tennessee
586
797
899
985
1059
1124
1183
1238
1288
1354
1437
1514
1584
1648
1715
1785
1850
1912
2264
637
866
978
1070
1151
1222
1286
1345
1399
1471
1562
1645
1720
1791
1863
1939
2010
2077
2459
529
717
809
884
950
1008
1060
1108
1153
1211
1285
1352
1414
1471
1529
1591
1649
1703
2013
630
853
961
1051
1129
1198
1260
1317
1370
1438
1526
1606
1679
1747
1816
1889
1958
2022
2388
4
Family Size
5
2
699
947
1067
1166
1253
1329
1398
1461
1519
1595
1693
1781
1862
1937
2014
2095
2170
2242
2648
754
1020
1150
1257
1350
1432
1506
1574
1637
1719
1824
1919
2006
2087
2169
2257
2338
2415
2852
Over
5
1
2
3
7.00% Texas
799
1082
1219
1333
1432
1519
1597
1669
1736
1823
1934
2035
2127
2212
2300
2392
2479
2560
3023
864
1170
1318
1441
1548
1641
1726
1804
1876
1970
2090
2199
2298
2390
2485
2585
2678
2766
3265
382
527
598
658
710
756
797
836
871
917
977
1031
1081
1127
1175
1225
1272
1316
1571
4
5
1
445
614
697
766
826
879
928
972
1013
1067
1137
1200
1257
1311
1366
1425
1479
1531
1826
488
672
763
839
905
963
1016
1065
1110
1169
1245
1314
1377
1436
1496
1560
1620
1676
1999
521
718
815
896
966
1029
1085
1137
1185
1248
1329
1403
1470
1533
1597
1665
1729
1789
2134
Over
5
6.25%
548
756
858
943
1017
1083
1142
1197
1247
1314
1399
1477
1547
1613
1681
1753
1820
1883
2246
587
810
919
1010
1089
1159
1223
1281
1335
1406
1497
1580
1656
1727
1799
1876
1948
2015
2403
TREASURY/IRS
AND OMB USE
ONLY DRAFT
December 17, 2024
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
Utah
369
500
564
617
663
704
741
774
806
846
898
946
989
1029
1070
1113
1154
1192
1410
2
438
594
670
733
787
835
879
919
955
1004
1065
1121
1172
1220
1268
1320
1367
1413
1670
485
658
742
812
872
925
974
1018
1058
1112
1180
1242
1298
1351
1405
1462
1514
1564
1849
Washington
423
585
665
732
790
842
889
932
972
1024
1091
1153
1209
1261
1315
1372
1425
1475
1763
484
670
761
838
905
964
1017
1067
1112
1172
1249
1320
1384
1443
1505
1570
1631
1688
2018
277
385
438
482
521
556
587
616
643
678
723
764
802
837
873
911
947
981
1175
554
751
847
926
995
1056
1111
1161
1207
1268
1346
1416
1481
1540
1602
1666
1727
1784
2108
1
524
726
825
908
981
1045
1103
1156
1206
1271
1354
1431
1500
1565
1632
1702
1768
1831
2188
Wyoming
243
338
385
424
458
488
516
541
564
595
635
671
704
734
766
800
831
861
1031
523
709
799
874
939
996
1048
1096
1139
1197
1270
1337
1398
1454
1512
1573
1630
1684
1990
4.85% Vermont
556
770
875
963
1040
1108
1169
1226
1278
1347
1436
1517
1590
1659
1730
1805
1874
1940
2320
316
439
500
551
596
635
671
704
735
775
826
873
916
957
998
1042
1083
1121
1344
266
367
416
458
494
525
554
581
605
637
679
716
751
783
816
850
883
914
1089
288
397
450
495
534
568
599
628
654
689
734
774
812
846
882
919
954
988
1178
301
415
471
518
559
595
628
657
685
722
768
811
850
886
923
963
999
1034
1233
6.50% West Virginia
582
805
916
1008
1088
1159
1224
1283
1338
1410
1503
1587
1664
1736
1810
1889
1962
2031
2428
1
299
415
473
521
563
601
635
666
695
733
781
826
867
904
944
985
1024
1060
1270
599
811
915
1000
1074
1140
1199
1253
1303
1369
1453
1529
1598
1663
1729
1799
1864
1925
2275
1
330
459
522
576
622
664
701
735
767
809
863
913
958
999
1043
1089
1131
1172
1404
618
856
973
1071
1156
1232
1300
1363
1421
1498
1596
1686
1768
1845
1923
2007
2084
2158
2579
369
524
601
667
724
775
822
865
905
957
1025
1088
1145
1198
1253
1312
1367
1419
1720
428
608
698
774
841
901
955
1005
1052
1113
1192
1265
1331
1394
1458
1526
1590
1651
2002
312
429
487
536
578
615
649
679
708
746
794
838
878
916
954
995
1033
1069
1274
6.00% Virginia
320
441
500
549
593
631
665
697
727
765
815
860
901
939
979
1021
1060
1096
1307
1
468
665
764
847
921
986
1045
1100
1151
1219
1305
1385
1458
1526
1596
1671
1741
1808
2193
499
709
815
904
982
1052
1115
1174
1229
1300
1393
1478
1556
1629
1704
1784
1859
1930
2341
331
456
517
568
613
652
688
721
751
791
843
889
932
972
1012
1056
1096
1134
1352
237
327
371
408
440
468
494
517
539
568
604
638
668
697
726
757
786
813
970
2
272
375
426
468
505
537
566
593
618
651
693
732
767
799
833
869
902
933
1112
296
408
463
508
548
583
615
645
672
708
753
795
833
869
905
944
980
1014
1208
6.00% Wisconsin
525
746
857
951
1034
1107
1174
1235
1293
1368
1466
1556
1637
1714
1794
1878
1957
2031
2465
561
798
917
1017
1106
1184
1256
1322
1383
1464
1568
1664
1752
1834
1919
2009
2094
2174
2638
323
447
508
559
604
643
679
712
743
783
834
881
924
964
1005
1048
1089
1127
1347
372
515
585
644
695
740
782
819
854
900
959
1013
1062
1108
1155
1205
1252
1296
1549
314
433
491
540
582
620
653
685
713
751
800
844
885
922
961
1002
1040
1076
1283
4.30%
329
454
515
566
610
649
685
718
748
788
838
885
927
967
1007
1050
1090
1128
1345
1
405
560
637
700
756
805
850
891
929
979
1043
1102
1155
1205
1256
1311
1361
1409
1684
430
595
676
744
803
856
903
947
987
1040
1108
1171
1227
1280
1334
1392
1446
1497
1788
351
483
548
602
650
691
729
764
796
838
893
942
987
1029
1072
1118
1161
1201
1431
5.00%
451
624
709
780
842
897
947
993
1035
1091
1162
1227
1287
1342
1399
1459
1516
1569
1874
481
665
755
831
897
955
1008
1057
1102
1161
1237
1306
1370
1428
1489
1553
1613
1670
1995
4.00% 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
349
486 rate is provided next to the state name.
2. Follow the instructions on the next page to determine your local sales tax deduction.
554
3. The California table includes the 1.25% uniform local sales tax rate in addition to the
610 6.00% state sales tax rate for a total of 7.25%. Some California localities impose a larger local
659 sales tax. Taxpayers who reside in those jurisdictions should use the Ratio Method to determine
703 their local sales tax deduction. The denominator of the correct ratio is 7.25%, and the numerator
743 is the total sales tax rate minus 7.25%.
4. This state does not have a local general sales tax, so the amount in the state table is the
779
to be deducted.
813 only5.amount
The Nevada table includes the 2.25% uniform local sales tax rate in addition to the
858 4.6000% state sales tax rate for a total of 6.85%. Some Nevada localities impose a larger local
915 sales tax. Taxpayers who reside in those jurisdictions should use the Ratio Method to determine
967 their local sales tax deduction. The denominator of the correct ratio is 6.85%, and the numerator
1015 is the total sales tax rate minus 6.85%.
6. The 4.0% rate for Hawaii is actually an excise tax but is treated as a sales tax for
1059
1105 purpose of this deduction.
1154
1199
1242
1488
The optional sales tax tables are constructed using data from the Consumer Expenditure Survey (CES), which is administered by the Bureau of Labor Statistics (BLS). In an
effort to reduce measurement error in responses and the burden on survey respondents, the BLS recently redesigned the CES. The newly redesigned survey was used in
the construction of the Tax Year (TY) 2024 optional sales tax tables. The methodology used by the IRS to construct the optional sales tax tables did not change from TY
2023 to TY 2024.
15
Which Optional Local Sales Tax Table Should I Use?
IF you live in the state of…
AND you live in…
Alabama
Any locality that imposes a local sales tax
THEN use Local Table…
B
Alaska
Juneau, Kenai, Ketchikan, Kodiak, Sitka, Wasilla or any locality that imposes a local sales tax
C
Arizona
Chandler, Gilbert, Glendale, Mesa, Peoria, Phoenix, Scottsdale, Tempe, Tucson, Yuma or any other locality that imposes a local
sales tax
B
Arkansas
Any Locality that imposes a local sales tax
B
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
TREASURY/IRS
AND OMB USE
ONLY DRAFT
December 17, 2024
Georgia
Illinois
Kansas
Louisiana
Mississippi
Missouri
Arapahoe County, Arvada, Aurora, Boulder, Fort Collins, Greeley, Jefferson County, Lakewood, Longmont, Thornton or Westminster
Dekalb County (excluding Atlanta)
Any other locality that imposes a local sales tax
Arlington Heights, Bloomington, Champaign, Chicago, Cicero, Decatur, Evanston, Palatine, Peoria, Schaumburg, Skokie, Springfield
or any other locality that imposes a local sales tax
Aurora, Elgin, Joliet, Waukegan
North Carolina
South Carolina
A
B
A
B
Any locality that imposes a local sales tax
B
Any other locality that imposes a local sales tax
A
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, or Terrebonne Parish
C
City of Tupelo only
City of Jackson only
Any locality that imposes a local sales tax
Counties: Chautauqua, Chenango, Columbia, Delaware, Dutchess, Greene, Hamilton, Tioga
Cities: New York, Norwich (Chenango County)
New York
A
B
A
C
B
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
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, and
Williamsburg County
A
Abbeville County, Aiken County, Anderson County, Berkeley County, Clarendon County, Dorchester County, Fairfield County,
Greenwood County, Hampton County, Horry County, Lexington County, Myrtle Beach, Newberry County, Orangeburg County,
Pickens County, Richland County, Spartanburg County, Union County, York County, or any other locality that imposes a local sales
tax
B
Sumter County
C
Tennessee
Any locality that imposes a local sales tax
B
Utah
Any locality that imposes a local sales tax
B
Virginia
Any locality that imposes a local sales tax
A
* Note: Local Table D is just 25% of the NY State table.
The optional sales tax tables are constructed using data from the Consumer Expenditure Survey (CES), which is administered by the Bureau of Labor Statistics (BLS). In an effort to reduce
measurement error in responses and the burden on survey respondents, the BLS recently redesigned the CES. The newly redesigned survey was used in the construction of the Tax Year (TY) 2024
optional sales tax tables. The methodology used by the IRS to construct the optional sales tax tables did not change from TY 2023 to TY 2024.
16
2024 Optional Local Sales Tax Tables
(Based on a local sales tax rate of 1%)
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
55
76
86
94
101
107
113
118
123
130
138
146
153
159
166
173
179
185
213
64
87
99
108
117
124
131
137
143
150
160
168
176
184
191
199
207
214
246
3
4
Family Size
5
Over
5
1
2
68
92
103
113
121
128
134
140
146
153
162
171
178
185
192
200
207
214
244
81
110
123
134
144
152
160
167
174
183
193
203
212
220
229
238
246
254
290
Local Table A
69
95
108
118
127
135
143
149
156
164
174
184
192
200
209
217
225
233
268
74
102
115
126
136
144
152
159
166
175
186
196
205
213
222
231
240
248
286
3
4
Family Size
5
Over
5
1
2
87
117
131
142
152
161
169
176
183
192
203
213
222
230
239
248
257
265
301
105
140
157
171
183
193
203
211
220
230
244
256
267
277
287
298
308
318
362
Local Table B
78
107
121
132
143
152
160
167
174
184
195
206
215
224
233
243
252
261
300
83
114
129
142
152
162
171
179
186
196
208
220
230
240
249
260
270
279
321
91
122
137
149
160
170
178
186
193
203
215
226
236
245
254
264
274
282
322
98
132
148
161
173
183
192
201
209
219
232
244
254
264
274
285
295
304
347
3
4
Family Size
5
Over
5
1
2
61
84
95
105
113
120
127
133
139
146
155
164
172
180
187
195
203
210
251
68
93
106
117
126
134
142
148
155
163
174
183
192
200
209
218
226
234
280
Local Table C
104
140
157
171
184
194
204
213
221
232
246
259
270
280
291
303
313
323
368
113
152
171
186
199
211
221
231
240
252
266
280
292
304
315
328
339
350
399
117
157
176
191
204
216
227
236
245
257
272
285
298
309
321
333
344
355
403
127
170
190
207
221
234
245
256
266
279
294
309
322
334
347
360
373
384
437
3
4
5
Over
5
Local Table D
136
181
203
220
236
249
261
272
283
296
313
329
343
356
369
383
396
409
464
148
197
220
239
256
271
284
296
307
322
340
357
372
387
401
416
430
444
504
72
100
113
125
134
143
151
158
165
174
185
196
205
214
223
233
242
250
299
76
104
119
131
141
150
158
166
173
182
194
205
215
224
234
244
253
262
313
78
108
123
135
146
156
164
172
180
189
202
213
223
233
243
253
263
272
325
82
114
129
142
154
164
173
181
189
199
212
224
234
245
255
266
276
286
342
TREASURY/IRS
AND OMB USE
ONLY DRAFT
December 17, 2024
The optional sales tax tables are constructed using data from the Consumer Expenditure Survey (CES), which is administered by the Bureau of Labor Statistics (BLS). In an effort to reduce
measurement error in responses and the burden on survey respondents, the BLS recently redesigned the CES. The newly redesigned survey was used in the construction of the Tax Year (TY) 2024
optional sales tax tables. The methodology used by the IRS to construct the optional sales tax tables did not change from TY 2023 to TY 2024.
17
| File Type | application/pdf |
| File Title | 2024 Instructions for Schedule A |
| Subject | Instructions for Schedule A, Itemized Deductions |
| Author | W:CAR:MP:FP |
| File Modified | 2024-12-17 |
| File Created | 2024-12-16 |