2023 Instructions for Schedule A

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Department of the Treasury

Internal Revenue Service

2023 Instructions for Schedule A

Itemized

Deductions

Use Schedule A (Form 1040) to figure your itemized deductions. In most cases, your

federal income tax will be less if you take the larger of your itemized deductions or

your standard deduction.

If you itemize, you can deduct a part of your medical and dental expenses, and

amounts you paid for certain taxes, interest, contributions, and other expenses. You

can also deduct certain casualty and theft losses.

If you and your spouse paid expenses jointly and are filing separate returns for

2023, see Pub. 504 to figure the portion of joint expenses that you can claim as itemiz-

ed deductions.

Don't include on Schedule A items deducted elsewhere, such as on Form

1040, Form 1040-SR, or Schedule C, E, or F.

CAUTION

Section references are to the Internal

Revenue Code unless otherwise noted.

Future developments. For the latest in-

formation about developments related to

Schedule A (Form 1040) and its instruc-

tions, 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 ex-

penses for a car when you use it for

medical reasons is 22 cents a mile. The

rate for use of your vehicle to do volun-

teer work for certain charitable organiza-

tions remains at 14 cents a mile.

Medical and Dental

Expenses

You can deduct only the part of your

medical and dental expenses that ex-

ceeds 7.5% of the amount of your adjus-

ted gross income on Form 1040 or

1040-SR, line 11.

If you received a distribution

from a health savings account

or a medical savings account in

2023, see Pub. 969 to figure your deduc-

tion.

Deceased taxpayer. Certain medical

expenses paid out of a deceased taxpay-

er's estate can be claimed on the de-

ceased taxpayer's final return. See Pub.

502 for details.

CAUTION

More information. Pub. 502 discusses

the types of expenses you can and can’t

deduct. It also explains when you can

deduct capital expenses and special care

expenses for disabled persons.

Examples of Medical and

Dental Payments You Can

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 con-

tracts 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, den-

tists, eye doctors, medical doctors, occu-

pational therapists, osteopathic doctors,

physical therapists, podiatrists, psychia-

trists, psychoanalysts (medical care on-

ly), and psychologists.

•

Medical examinations, X-ray and

laboratory services, and insulin treat-

ments 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 Medi-

care Part D insurance.

•

A program to stop smoking and for

prescription medicines to alleviate nico-

tine withdrawal.

•

A weight-loss program as treat-

ment 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 vi-

sion, such as laser eye surgery or radial

keratotomy.

•

Lodging expenses (but not meals)

while away from home to receive medi-

cal care provided by a physician in a

Dec 13, 2023 Cat. No. 53061X

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hospital or a medical care facility related

to a hospital, provided there was no sig-

nificant 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 trav-

el 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 22 cents a mile. Add parking

and tolls to the amount you claim under

either method.

•

Cost of breast pumps and supplies

that assist lactation.

•

Personal protective equipment

(such as masks, hand sanitizer and sani-

tizing 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 in-

surance contracts (as defined in Pub.

502) depends on the age, at the end of

2023, of the person for whom the premi-

ums were paid. See the following chart

for details.

IF the person was,

at the end of 2023,

age . . .

THEN the most

you can include

is . . .

40 or under $ 480

41–50 $ 890

51–60 $ 1,790

61–70 $ 4,770

71 or older $ 5,960

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 disfig-

uring disease.

•

Life insurance or income protec-

tion 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 security

benefits, you can include pre-

miums you voluntarily paid for Medi-

care 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 Instruc-

tions for Form 2441.

•

Illegal operations or drugs.

•

Imported drugs not approved by

the U.S. Food and Drug Administration

(FDA). This includes foreign-made ver-

sions of U.S.-approved drugs manufac-

tured 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 den-

tal expenses, after you reduce these ex-

penses by any payments received from

insurance or other sources. See Reim-

bursements, later.

If advance payments of the premium

tax credit were made, or you think you

may be eligible to claim a premium tax

credit, fill out Form 8962 before filling

out Schedule A, line 1. See Pub. 502 for

how to figure your medical and dental

expenses deduction.

Don't forget to include insur-

ance premiums you paid for

medical and dental care. How-

ever, if you claimed the self-employed

health insurance deduction on Schedule

1 (Form 1040), line 17, reduce the pre-

miums by the amount on line 17.

Whose medical and dental expenses

can you include? You can include

medical and dental bills you paid in

2023 for anyone who was one of the fol-

lowing 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 pa-

TIP

rents. See Child of divorced or separa-

ted parents in Pub. 502 for more infor-

mation.

•

Any person you could have claim-

ed as a dependent on your return except

that person received $4,700 or more of

gross income or filed a joint return.

•

Any person you could have claim-

ed as a dependent except that you, or

your spouse if filing jointly, can be

claimed as a dependent on someone

else's 2023 return.

Example. You provided over half of

your parent's support but can't claim

your parent as a dependent because they

received wages of $4,700 in 2023. You

can include on line 1 any medical and

dental expenses you paid in 2023 for

your parent.

Insurance premiums for certain non-

dependents. You may have a medical

or dental insurance policy that also cov-

ers an individual who isn't your depend-

ent (for example, a nondependent child

under age 27). You can't deduct any pre-

miums attributable to this individual, un-

less this individual is a person described

under Whose medical and dental expen-

ses can you include, earlier. However, if

you had family coverage when you add-

ed 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 2023 for

medical or dental expenses you paid in

2023, reduce your 2023 expenses by this

amount. If you received a reimburse-

ment in 2023 for prior year medical or

dental expenses, don't reduce your 2023

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 exclu-

ded from your income, so don’t include

on line 1 insurance premiums paid by an

employer-sponsored health insurance

plan (cafeteria plan) unless the

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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 in-

cluded 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 re-

tirement (RRTA) taxes.

•

Customs duties.

•

Federal estate and gift taxes. How-

ever, see Line 16, later, if you had in-

come in respect of a decedent.

•

Certain state and local taxes, in-

cluding 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 lo-

cal taxes subject to this limit are the tax-

es 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 charita-

ble contribution deduction must be re-

duced as a result of receiving or expect-

ing 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 contribu-

tion, you received a state or local tax

credit.

3. You must reduce your charitable

contribution amount by the amount of

the state or local tax credit you receive.

If you meet these conditions, and to the

extent you apply the state or local tax

credit to this or a prior year's state or lo-

cal 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 im-

posed by a U.S. territory with your state

and local taxes on lines 5a, 5b, and 5c.

However, don't include any U.S. territo-

ry taxes you paid that are allocable to

excluded income.

You may want to take a credit

for U.S. territory tax instead of

a deduction. See the instruc-

tions for Schedule 3 (Form 1040), line 1,

for details.

Line 5a

You can elect to deduct state

and local general sales taxes

instead of state and local in-

come 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 lo-

cal income taxes listed next.

•

State and local income taxes with-

held from your salary during 2023. 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 with-

held; however, don't include on line 5a

any withheld taxes you deducted on oth-

er forms, such as Schedule C, E or F.

•

State and local income taxes paid

in 2023 for a prior year, such as taxes

paid with your 2022 state or local in-

come tax return. Don't include penalties

or interest.

•

State and local estimated tax pay-

ments made during 2023, including any

TIP

CAUTION

part of a prior year refund that you chose

to have credited to your 2023 state or lo-

cal income taxes.

•

Mandatory contributions you made

to the California, New Jersey, or New

York Nonoccupational Disability Bene-

fit Fund, Rhode Island Temporary Disa-

bility Benefit Fund, or Washington State

Supplemental Workmen's Compensation

Fund.

•

Mandatory contributions to the

Alaska, California, New Jersey, or Penn-

sylvania state unemployment fund.

•

Mandatory contributions to state

family leave programs, such as the New

Jersey Family Leave Insurance (FLI)

program and the California Paid Family

Leave program.

Don't reduce your deduction by any:

•

State or local income tax refund or

credit you expect to receive for 2023; or

•

Refund of, or credit for, prior year

state and local income taxes you actually

received in 2023. Instead, see the in-

structions for Schedule 1 (Form 1040),

line 1.

State and Local General

Sales Taxes

If you elect to deduct state and local

general sales taxes instead of income

taxes, you must check the box on

line 5a. To figure your state and local

general sales tax deduction, you can use

either your actual expenses or the op-

tional sales tax tables.

Actual Expenses

Generally, you can deduct the actual

state and local general sales taxes (in-

cluding compensating use taxes) you

paid in 2023 if the tax rate was the same

as the general sales tax rate.

Food, clothing, and medical supplies.

Sales taxes on food, clothing, and medi-

cal 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

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tax that you would have paid at the gen-

eral sales tax rate on that vehicle. In-

clude any state and local general sales

taxes paid for a leased motor vehicle.

Motor vehicles include cars, motor-

cycles, motor homes, recreational vehi-

cles, sport utility vehicles, trucks, vans,

and off-road vehicles.

You must keep your actual re-

ceipts showing general sales

taxes paid to use this method.

Trade or business items. Don't include

sales taxes paid on items used in your

trade or business. Instead, go to the in-

structions 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 gener-

al sales taxes in 2023 for amounts paid

in 2023, reduce your actual 2023 state

and local general sales taxes by this

amount. If you received a refund of state

or local general sales taxes in 2023 for

prior year purchases, don't reduce your

2023 state and local general sales taxes

by this amount. However, if you deduc-

ted your actual state and local general

sales taxes in the earlier year and the de-

duction 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 2023 Optional State

Sales Tax Table and the 2023 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 cer-

tain 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.

CAUTION

If your filing status is married

filing separately, both you and

your spouse elect to deduct

sales taxes, and your spouse elects to

use the optional sales tax tables, you al-

so must use the tables to figure your

state and local general sales tax deduc-

tion.

Instructions for the State and

Local General Sales Tax

Deduction Worksheet

Line 1. If you lived in the same state

for all of 2023, enter the applicable

amount, based on your 2023 income and

family size, from the 2023 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 2023 income. If mar-

ried filing separately, don't include your

spouse's income.

Note. The family size column refers to

the number of dependents listed on

page 1 of Form 1040 or Form 1040-SR

(and any continuation sheets) plus you

and, if you are filing a joint return, your

spouse. If you are married and not filing

a joint return, you can include your

spouse in family size only in certain cir-

cumstances, which are described in Pub.

501.

Income. Your 2023 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 2023, 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.)

CAUTION

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 2023 and the denomina-

tor of which is the total number of days

in the year (365).

3. If you also lived in a locality dur-

ing 2023 that imposed a local general

sales tax, complete a separate worksheet

for each state you lived in using the pro-

rated 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, 2023 (243

days), and in State B from September 1

through December 31, 2023 (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: $500 x 243/365 = $333

State B: $400 x 122/365 = 134

Total = $467

If none of the localities in which you

lived during 2023 imposed a local gen-

eral sales tax, enter $467 on line 1 of

your worksheet. Otherwise, complete a

separate worksheet for State A and State

B. Enter $333 on line 1 of the State A

worksheet and $134 on line 1 of the

State B worksheet.

Line 2. If you checked the “No” box,

enter -0- on line 2, and go to line 3. If

you checked the “Yes” box and lived in

the same locality for all of 2023, enter

the applicable amount, based on your

2023 income and family size, from the

2023 Optional Local Sales Tax Tables

for your locality. Read down the “At

least–But less than” columns for your

locality and find the line that includes

your 2023 income. See the instructions

for line 1 of the worksheet to figure your

2023 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 re-

turn, your spouse. If you are married and

not filing a joint return, you can include

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State and Local General Sales Tax Deduction

Worksheet—Line 5a

Keep for Your Records

TIP

Instead of using this worksheet, you can find your deduction by using the Sales Tax Deduction

Calculator at IRS.gov/SalesTax.

See the instructions for line 1 of the worksheet if you:

Lived in more than one state during 2023, or

Had any nontaxable income in 2023.

Before you begin:

1. Enter your state general sales taxes from the 2023 Optional State Sales Tax Table .................................

Next. If, for all of 2023, 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 2023?

No. Enter -0-.

.............. 2.

Yes. Enter your base local general sales taxes from the 2023 Optional Local

Sales Tax Tables.

3. Did your locality impose a local general sales tax in 2023? 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 2023, 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 ................

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

6. Did you enter -0- on line 2?

No. Multiply line 2 by line 3.

.................... 6.

Yes. Multiply line 1 by line 5. If you lived in more than one locality in the same state

during 2023, see the instructions for line 6 of the worksheet.

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.

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your spouse in family size only in cer-

tain 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 2023, 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 2023 and the denominator is the

total number of days in the year (365). If

you lived in more than one locality in

the same state and the local general sales

tax rate was the same for each locality,

enter the total of the prorated table

amounts for each locality in that state on

line 2. Otherwise, complete a separate

worksheet for lines 2 through 6 for each

locality and enter each prorated table

amount on line 2 of the applicable work-

sheet.

Example. You lived in Locality 1

from January 1 through August 31, 2023

(243 days), and in Locality 2 from Sep-

tember 1 through December 31, 2023

(122 days). The table amount for Locali-

ty 1 is $100. The table amount for Lo-

cality 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: $100 x 243/365 = $ 67

Locality 2: $150 x 122/365 = 50

Total = $117

Line 3. If you lived in California, check

the “No” box if your combined state and

local general sales tax rate is 7.2500%.

Otherwise, check the “Yes” box and in-

clude on line 3 only the part of the com-

bined rate that is more than 7.2500%.

If you lived in Nevada, check the

“No” box if your combined state and lo-

cal general sales tax rate is 6.8500%.

Otherwise, check the “Yes” box and in-

clude on line 3 only the part of the com-

bined rate that is more than 6.8500%.

What if your local general sales tax

rate changed during 2023? If you

checked the “Yes” box and your local

general sales tax rate changed during

2023, 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

2023 and the denominator is the total

number of days in the year (365). Enter

the total of the prorated tax rates on

line 3.

Example. Locality 1 imposed a 1%

local general sales tax from January 1

through September 30, 2023 (273 days).

The rate increased to 1.75% for the peri-

od from October 1 through December

31, 2023 (92 days). You would enter

“1.189” on line 3, figured as follows.

January 1 –

September 30: 1.00 x 273/365 = 0.748

October 1 –

December 31: 1.75 x 92/365 =

0.441

Total = 1.189

What if you lived in more than one

locality in the same state during 2023?

Complete a separate worksheet for lines

2 through 6 for each locality in your

state if you lived in more than one local-

ity in the same state during 2023 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 2023 Optional Local

Sales Tax Tables to figure your local

general sales tax deduction), multiply

the local general sales tax rate by a frac-

tion. The numerator of the fraction is the

number of days you lived in the locality

during 2023 and the denominator is the

total number of days in the year (365).

Example. You lived in Locality 1

from January 1 through August 31, 2023

(243 days), and in Locality 2 from Sep-

tember 1 through December 31, 2023

(122 days). The local general sales tax

rate for Locality 1 is 1%. The rate for

Locality 2 is 1.75%. You would enter

“0.666” on line 3 for the Locality 1

worksheet and “0.585” for the Locality

2 worksheet, figured as follows.

Locality 1: 1.00 x 243/365 = 0.666

Locality 2: 1.75 x 122/365 = 0.585

Line 6. If you lived in more than one

locality in the same state during 2023,

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 2023. 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 lo-

cal general sales taxes paid on the fol-

lowing specified items. If you are com-

pleting 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 in-

clude 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 substan-

tial 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 ad-

dition 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 con-

tractor 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 direc-

tions on construction decisions. In this

case, you will be considered to have pur-

chased any items subject to a sales tax

and to have paid the sales tax directly.

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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 2023, see Refund

of general sales taxes, earlier.

Line 5b

State and Local Real Estate

Taxes

If you are a homeowner who

received assistance under a

State Housing Finance Agency

Hardest Hit Fund program or an Emer-

gency Homeowners' Loan program, see

Pub. 530 for the amount you can include

on line 5b.

Enter on line 5b the state and local

taxes you paid on real estate you own

that wasn't used for business, but only if

the taxes are assessed uniformly at a like

rate on all real property throughout the

community, and the proceeds are used

for general community or governmental

purposes. Pub. 530 explains the deduc-

tions homeowners can take.

Don't include the following amounts

on line 5b.

•

Foreign taxes you paid on real es-

tate.

•

Itemized charges for services to

specific property or persons (for exam-

ple, 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 lo-

cal ordinance).

•

Charges for improvements that

tend to increase the value of your prop-

erty (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 main-

tain an existing public facility in service

(for example, a charge to repair an exist-

ing 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

2023.

If you sold your home in 2023, any

real estate tax charged to the buyer

should be shown on your settlement

TIP

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 es-

tate tax bill to decide if any

nondeductible itemized charg-

es, such as those listed earlier, are inclu-

ded 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 2023 and as-

sessed prior to 2024 can be deducted for

2023. State or local law determines

whether and when a property tax is as-

sessed, which is generally when the tax-

payer becomes liable for the property

tax imposed.

Refunds and rebates. If you received a

refund or rebate in 2023 of real estate

taxes you paid in 2023, reduce your de-

duction by the amount of the refund or

rebate. If you received a refund or rebate

in 2023 of real estate taxes you paid in

an earlier year, don't reduce your deduc-

tion 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 per-

sonal property taxes you paid, but only

if the taxes were based on value alone

and were imposed on a yearly basis.

Example. You paid a yearly fee for

the registration of your car. Part of the

fee was based on the car's value and part

was based on its weight. You can deduct

only the part of the fee that was based

on the car's value.

Prepayment of next year's property

taxes. Only taxes paid in 2023 and as-

sessed prior to 2024 can be deducted for

2023. State or local law determines

whether and when a property tax is as-

sessed, which is generally when the tax-

CAUTION

payer becomes liable for the property

tax imposed.

Line 6

Other Taxes

Enter only one total on line 6, but list the

type and amount of each tax included.

Include on this line income taxes you

paid to a foreign country and generation

skipping tax (GST) imposed on certain

income distributions.

You may want to take a credit

for the foreign tax instead of a

deduction. See the instructions

for Schedule 3 (Form 1040), line 1, for

details.

Don't include taxes you paid to a U.S.

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 in-

come in respect of a decedent on this

line; instead, include it on line 16.

Interest You Paid

The rules for deducting interest vary, de-

pending on whether the loan proceeds

are used for business, personal, or in-

vestment activities. See Pub. 535 for

more information about deducting busi-

ness interest expenses. See Pub. 550 for

more information about deducting in-

vestment interest expenses. You can't

deduct personal interest. However, you

can deduct qualified home mortgage in-

terest (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 allo-

cate the interest on the loan to each use.

You allocate interest on a loan in the

same way as the loan is allocated. You

do this by tracing disbursements of the

debt proceeds to specific uses. For more

information on allocating interest, see

Pub. 535.

In general, if you paid interest in

2023 that applies to any period after

2023, you can deduct only amounts that

apply for 2023.

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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 a

State Housing Finance Agency

Hardest Hit Fund program or an Emer-

gency 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 la-

beled. It includes first and second mort-

gages, home equity loans, and refi-

nanced mortgages.

A home can be a house, condomini-

um, cooperative, mobile home, boat, or

similar property. It must provide basic

living accommodations including sleep-

ing space, toilet, and cooking facilities.

Check the box on line 8 if you had

one or more home mortgages in 2023

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. In-

terest paid on home mortgage proceeds

used for other purposes isn’t deductible

on lines 8a or 8b.

See Limits on home mortgage inter-

est, 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 or in-

vestment purpose, interest you

paid that is allocable to those proceeds

may still be deductible as a business or

investment expense elsewhere on your

return.

Limits on home mortgage interest.

Your deduction for home mortgage in-

terest is subject to a number of limits. If

one or more of the following limits ap-

plies, see Pub. 936 to figure your deduc-

tion.

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

TIP

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 2023 with an out-

standing balance and you didn't use all

of the loan proceeds to buy, build, or

substantially improve the home. The on-

ly exception to this limit is for loans tak-

en 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 informa-

tion about loans taken out on or before

October 13, 1987.

See Pub. 936 to figure your deduction

if you must check the box on line 8.

Limit on loans taken out on or be

fore December 15, 2017. For qualify-

ing debt taken out on or before Decem-

ber 15, 2017, you can only deduct home

mortgage interest on up to $1,000,000

($500,000 if you are married filing sepa-

rately) of that debt. The only exception

is for loans taken out on or before Octo-

ber 13, 1987; see Pub. 936 for more in-

formation about loans taken out on or

before October 13, 1987.

See Pub. 936 to figure your deduction

if you have loans taken out on or before

December 15, 2017, that exceed

$1,000,000 ($500,000 if you are married

filing separately).

Limit on loans taken out after De

cember 15, 2017. For qualifying debt

taken out after December 15, 2017, you

can only deduct home mortgage interest

on up to $750,000 ($375,000 if you are

married filing separately) of that debt. If

you also have qualifying debt subject to

the $1,000,000 limitation discussed un-

der Limit on loans taken out on or be-

fore 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 infor-

mation 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 sepa-

rately).

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 un-

less 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, earli-

er.

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 de-

ductible mortgage interest and points

that were reported to you on Form 1098.

Refund of overpaid interest. If your

Form 1098 shows any refund of over-

paid interest, don't reduce your deduc-

tion by the refund. Instead, see the in-

structions 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 re-

cipient than is shown on Form 1098, in-

clude the larger deductible amount on

line 8a and explain the difference. If you

are filing a paper return, explain the dif-

ference by attaching a statement to your

paper return and printing “See attached”

to the right of line 8a.

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If you are claiming the mort-

gage interest credit (for holders

of qualified mortgage credit

certificates issued by state or local gov-

ernmental 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, identify-

ing 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). Oth-

erwise, it is the employer identification

number (EIN). You must also let the re-

cipient know your SSN.

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.

Interest reported on someone else’s

Form 1098. If you and at least one oth-

er person (other than your spouse if fil-

ing jointly) were liable for and paid in-

terest 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 re-

porting 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.

CAUTION

Line 8c

Points Not Reported on

Form 1098

Points are shown on your settlement

statement. Points you paid only to bor-

row money are generally deductible

over the life of the loan. See Pub. 936 to

figure the amount you can deduct.

Points paid for other purposes, such as

for a lender's services, aren't deductible.

Refinancing. Generally, you must de-

duct points you paid to refinance a mort-

gage 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 rela-

ted to the improvement in the year paid.

See Pub. 936 for details.

If you paid off a mortgage ear-

ly, deduct any remaining points

in the year you paid off the

mortgage. However, if you refinanced

your mortgage with the same lender, see

Mortgage ending early in Pub. 936 for

an exception.

Line 8d

Reserved for future use

Line 9

Investment Interest

Investment interest is interest paid on

money you borrowed that is allocable to

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 mi-

nus any qualified dividends.

2. You have no other deductible in-

vestment expenses.

3. You have no disallowed invest-

ment interest expense from 2022.

TIP

Alaska Permanent Fund divi-

dends, including those reported

on Form 8814, aren't invest-

ment income.

For more details, see Pub. 550.

Gifts to Charity

You can deduct contributions or gifts

you gave to organizations that are reli-

gious, charitable, educational, scientific,

or literary in purpose. You can also de-

duct what you gave to organizations that

work to prevent cruelty to children or

animals. Certain whaling captains may

be able to deduct expenses paid in 2023

for Native Alaskan subsistence bowhead

whale hunting activities. See Pub. 526

for details.

To verify an organization's charitable

status, you can:

•

Check with the organization to

which you made the donation. The or-

ganization should be able to provide you

with verification of its charitable status.

•

Use our online search tool at

IRS.gov/TEOS to see if an organization

is eligible to receive tax-deductible con-

tributions (Publication 78 data).

Examples of Qualified

Charitable Organizations

The following list gives some examples

of qualified organizations. See Pub. 526

for more examples.

•

Churches, mosques, synagogues,

temples, and other religious organiza-

tions.

•

Scouts BSA, Boys and Girls Clubs

of America, CARE, Girl Scouts, Good-

will Industries, Red Cross, Salvation Ar-

my, 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 organi-

zations, such as colleges, but only if

your contribution isn't a substitute for

tuition or other enrollment fees.

•

Federal, state, and local govern-

ments if the gifts are solely for public

purposes.

CAUTION

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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 organi-

zations 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 meth-

od. 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 re-

turn, such as food, entertainment, or

merchandise, you can generally only de-

duct 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 pay-

ment of $75 or less or to certain items or

benefits of token value. For details, see

Pub. 526.

Example. You paid $70 to a charita-

ble 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 acknowledg-

ment from the charitable organization

showing the information in (1) and (2)

next.

1. The amount of any money con-

tributed 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 descrip-

tion 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 de-

scribe 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 pay-

roll 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 deduc-

tion.

To be contemporaneous, you must

get the written acknowledgment from

the charitable organization by the date

you file your return or the due date (in-

cluding extensions) for filing your re-

turn, whichever is earlier. Don't attach

the contemporaneous written acknowl-

edgment to your return. Instead, keep it

for your records.

Limit on the amount you can deduct.

See Pub. 526 to figure the amount of

your deduction if any of the following

applies.

1. Your cash contributions or contri-

butions 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 in-

creased in value or gave gifts of the use

of property.

Amounts You Can't Deduct

•

Certain contributions to charitable

organizations, to the extent that you re-

ceive 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 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 bene-

fit of a college or university in exchange

for the right to purchase tickets to an

athletic event in the college or universi-

ty's stadium.

•

Travel expenses (including meals

and lodging) while away from home

performing donated services, unless

there was no significant element of per-

sonal 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.

TIP

•

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 in-

terest 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 di-

rect 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 con-

nection with a contribution to a charita-

ble organization. See Pub. 526 for ex-

ceptions.

•

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 de-

ducting gifts, see Limit on the amount

you can deduct, earlier. If your deduc-

tion is limited, you may have a carry-

over to next year. See Pub. 526 for more

information.

Deduction for gifts by cash or check

limited. If your deduction for the gifts

you made in cash or by check is limited,

see Pub. 526 to figure the amount you

can deduct. Only enter on line 11 the de-

ductible 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

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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 chari-

table 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 acknowledg-

ment doesn't include that information.

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 deduct-

ing gifts applies to you. For more infor-

mation about the limits on deducting

gifts, see Limit on the amount you can

deduct, earlier. If your deduction is limi-

ted, 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 val-

ue of your contributions of property oth-

er than by cash or check.

Valuing contributions of used items.

If you gave used items, such as clothing

or furniture, deduct their fair market val-

ue at the time you gave them. Fair mar-

ket 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 vehi-

cle, boat, or airplane, you must also at-

tach a statement from the charitable or-

ganization to your paper return. The or-

ganization may use Form 1098-C to pro-

vide the required information. If your to-

tal 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 de-

tails.

Contributions of clothing and house-

hold items. A deduction for these con-

tributions will be allowed only if the

items are in good used condition or bet-

ter. However, this rule doesn't apply to a

contribution of any single item for

which a deduction of more than $500 is

claimed and for which you include a

qualified appraisal and Form 8283 with

your tax return.

Recordkeeping. If you gave property,

you should keep a receipt or written

statement from the organization you

gave the property to, or a reliable written

record, that shows the organization's

name and address, the date and location

of the gift, and a description of the prop-

erty. 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 prop-

erty if you must reduce it by any ordina-

ry income or capital gain that would

have resulted if the property had been

sold at its fair market value.

•

How you figured your deduction if

you chose to reduce your deduction for

gifts of capital gain property.

•

Any conditions attached to the gift.

If the gift of property is $250 or

more, you must also have a contempora-

neous written acknowledgment from the

charity. See Gifts of $250 or more, earli-

er, for more information. Form 8283

doesn't satisfy the contemporaneous

written acknowledgment requirement,

and a contemporaneous written ac-

knowledgment isn't a substitute for the

other records you may need to keep if

you gave property.

If your total deduction for gifts

of property is over $500, you

gave less than your entire inter-

est in the property, or you made a quali-

fied conservation contribution, your re-

cords should contain additional infor-

mation. See Pub. 526 for details.

Line 13

Carryover From Prior Year

You may have contributions that you

couldn't deduct in an earlier year be-

cause 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. Gen-

erally, the same limits apply this year to

your carryover amounts as applied to

those amounts in the earlier year. How-

ever, carryover amounts from contribu-

tions made in 2020 or 2021 are subject

to a 60% limitation if you deduct those

amounts in 2023. After applying those

limits, enter the amount of your carry-

over 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 fig-

ure the amount of your loss. Only enter

the amount from Form 4684, line 18, on

line 15.

Don't enter a net qualified dis-

aster loss from Form 4684,

line 15, on line 15. Instead, en-

ter that amount, if any, on line 16. See

Line 16, later, for information about re-

porting a net qualified disaster loss.

You can only deduct personal casual-

ty and theft losses attributable to a feder-

ally 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 dur-

ing 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.

CAUTION

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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 follow-

ing.

1. List the amount from Form 4684,

line 15, on the dotted line next to line 16

as "Net Qualified Disaster Loss," and at-

tach Form 4684.

2. List your standard deduction

amount on the dotted line next to line 16

as "Standard Deduction Claimed With

Qualified Disaster Loss."

3. Combine the two amounts on

line 16 and enter on Form 1040 or

1040-SR, line 12.

Do not enter an amount on any other

line of Schedule A. For more informa-

tion 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 Quali-

fied 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.

Other Itemized Deductions

List the type and amount of each ex-

pense from the following list next to

line 16 and enter the total of these ex-

penses on line 16. If you are filing a pa-

per return and you can't fit all your ex-

penses on the dotted lines next to

line 16, attach a statement instead show-

ing the type and amount of each ex-

pense.

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 gam-

bling winnings reported on Schedule 1

(Form 1040), line 8b.

•

Casualty and theft losses of in-

come-producing property from Form

4684, lines 32 and 38b, or Form 4797,

line 18a.

•

Federal estate tax on income in re-

spect of a decedent.

CAUTION

•

A deduction for amortizable bond

premium (for example, a deduction al-

lowed for a bond premium carryforward

or a deduction for amortizable bond pre-

mium on bonds acquired before October

23, 1986).

•

An ordinary loss attributable to a

contingent payment debt instrument or

an inflation-indexed debt instrument (for

example, a Treasury Inflation-Protected

Security).

•

Deduction for repayment of

amounts under a claim of right if over

$3,000. See Pub. 525 for details.

•

Certain unrecovered investment in

a pension.

•

Impairment-related work expenses

of a disabled person.

Total Itemized

Deductions

Line 18

If you elect to itemize for state tax or

other purposes even though your itemiz-

ed deductions are less than your stand-

ard deduction, check the box on line 18.

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2023 Optional State Sales Tax Tables

Income Family Size Family Size Family Size

least

But

less

than

1 2 3 4 5

Over

5 1 2 3 4 5

Over

5 1 2 3 4 5

Over

Income Alabama 2 4.0000% Arizona 2 5.6000% Arkansas 2 6.5000%

$0 $20,000 365 436 485 523 555 600 382 428 458 480 498 522 470 532 572 603 628 662

$20,000 $30,000 490 583 646 696 738 796 547 612 654 686 711 746 667 755 812 855 890 938

$30,000 $40,000 551 654 725 780 826 891 630 705 753 790 819 859 766 867 932 981 1021 1076

$40,000 $50,000 602 714 790 850 899 970 701 784 837 878 910 955 850 961 1033 1088 1132 1193

$50,000 $60,000 646 765 847 910 963 1038 763 853 911 955 990 1039 923 1044 1122 1181 1229 1295

$60,000 $70,000 685 811 897 964 1020 1098 818 915 977 1024 1062 1114 989 1118 1202 1265 1316 1387

$70,000 $80,000 721 852 942 1012 1070 1153 869 972 1038 1087 1127 1182 1049 1186 1274 1341 1395 1470

$80,000 $90,000 753 890 983 1056 1117 1203 916 1024 1093 1145 1188 1245 1104 1248 1341 1411 1468 1547

$90,000 $100,000 783 925 1022 1097 1160 1249 959 1073 1145 1200 1244 1304 1156 1306 1403 1477 1536 1619

$100,000 $120,000 823 971 1072 1151 1217 1309 1017 1137 1214 1272 1318 1382 1223 1382 1485 1563 1626 1713

$120,000 $140,000 874 1030 1137 1220 1289 1387 1092 1220 1302 1364 1414 1483 1311 1481 1591 1674 1742 1835

$140,000 $160,000 920 1084 1196 1283 1355 1457 1160 1296 1384 1449 1503 1575 1392 1572 1688 1776 1848 1947

$160,000 $180,000 963 1134 1250 1340 1415 1522 1223 1366 1458 1528 1584 1660 1465 1655 1777 1870 1945 2049

$180,000 $200,000 1002 1179 1300 1393 1471 1581 1282 1432 1528 1601 1659 1740 1534 1733 1861 1958 2037 2145

$200,000 $225,000 1043 1227 1351 1448 1529 1643 1343 1500 1601 1677 1738 1822 1606 1813 1947 2048 2131 2244

$225,000 $250,000 1086 1277 1406 1506 1590 1708 1408 1573 1678 1757 1822 1910 1682 1899 2039 2145 2231 2349

$250,000 $275,000 1127 1323 1456 1560 1647 1769 1469 1640 1750 1833 1900 1992 1753 1979 2125 2235 2325 2448

$275,000 $300,000 1165 1367 1504 1611 1700 1826 1527 1705 1819 1905 1974 2070 1820 2055 2206 2321 2414 2542

$300,000 or more 1384 1620 1780 1905 2008 2154 1863 2080 2219 2323 2407 2523 2212 2496 2679 2818 2930 3085

Income California 3 7.2500% Colorado 2 2.9000% Connecticut 4 6.3500%

$0 $20,000 490 561 607 643 672 712 197 228 248 264 277 295 405 449 477 498 514 537

$20,000 $30,000 679 776 839 887 926 981 275 317 345 366 384 409 578 640 680 710 734 767

$30,000 $40,000 774 883 954 1008 1053 1114 314 362 393 417 437 465 665 737 783 817 845 882

$40,000 $50,000 853 972 1050 1110 1158 1226 347 399 434 460 482 513 738 819 869 907 938 980

$50,000 $60,000 923 1051 1135 1199 1251 1324 376 432 469 498 521 554 803 890 946 987 1020 1066

$60,000 $70,000 985 1121 1210 1278 1334 1410 402 461 501 531 556 591 861 955 1014 1058 1094 1142

$70,000 $80,000 1041 1185 1278 1350 1408 1489 425 488 530 562 588 625 914 1013 1076 1123 1161 1212

$80,000 $90,000 1093 1243 1341 1416 1477 1562 447 513 556 590 617 656 963 1067 1133 1183 1223 1277

$90,000 $100,000 1141 1298 1400 1478 1541 1630 467 535 581 616 645 685 1008 1117 1187 1239 1280 1337

$100,000 $120,000 1205 1369 1477 1559 1626 1718 493 566 613 650 680 722 1068 1184 1257 1312 1356 1417

$120,000 $140,000 1287 1462 1576 1663 1734 1833 527 604 655 694 726 771 1146 1270 1348 1407 1455 1519

$140,000 $160,000 1362 1547 1667 1759 1834 1938 558 640 694 735 769 816 1217 1349 1432 1495 1545 1614

$160,000 $180,000 1431 1624 1750 1846 1925 2033 587 672 729 772 807 857 1282 1421 1509 1575 1628 1700

$180,000 $200,000 1496 1697 1828 1928 2010 2123 614 703 762 807 844 895 1344 1489 1581 1650 1705 1781

$200,000 $225,000 1562 1772 1908 2013 2098 2215 642 734 795 842 881 934 1407 1559 1655 1728 1786 1865

$225,000 $250,000 1633 1851 1994 2102 2191 2313 671 768 831 880 920 976 1474 1634 1735 1810 1871 1954

$250,000 $275,000 1699 1926 2074 2186 2278 2405 699 799 865 916 958 1015 1537 1703 1809 1888 1951 2038

$275,000 $300,000 1762 1996 2149 2266 2361 2492 725 829 897 950 993 1053 1597 1770 1879 1961 2027 2117

$300,000 or more 2126 2405 2587 2726 2839 2995 876 1000 1082 1145 1196 1267 1946 2156 2289 2388 2469 2578

Income District of Columbia 4 6.0000% Florida 1 6.0000% Georgia 2 4.0000%

$0 $20,000 389 420 440 454 466 482 426 478 511 536 556 584 274 307 329 345 359 377

$20,000 $30,000 556 602 630 651 668 690 604 677 723 759 787 826 388 436 466 489 508 533

$30,000 $40,000 641 693 726 750 769 795 693 777 830 870 903 947 446 500 535 561 583 612

$40,000 $50,000 712 771 807 834 855 884 769 861 920 964 1000 1050 494 554 593 622 646 678

$50,000 $60,000 776 839 879 908 931 963 835 935 999 1047 1086 1139 537 602 644 676 701 736

$60,000 $70,000 832 900 943 974 999 1033 894 1001 1069 1120 1162 1219 575 645 690 723 751 788

$70,000 $80,000 883 956 1001 1034 1061 1097 948 1061 1133 1188 1232 1292 610 684 731 767 796 836

$80,000 $90,000 931 1007 1055 1090 1118 1156 998 1116 1192 1249 1296 1360 642 720 770 807 837 879

$90,000 $100,000 975 1055 1105 1142 1171 1211 1044 1168 1247 1307 1356 1422 672 753 805 844 876 920

$100,000 $120,000 1034 1119 1171 1211 1242 1284 1105 1236 1320 1383 1434 1505 712 798 852 894 927 973

$120,000 $140,000 1109 1200 1257 1299 1332 1378 1184 1324 1413 1481 1536 1611 763 854 913 958 993 1043

$140,000 $160,000 1179 1276 1336 1381 1416 1464 1256 1404 1500 1571 1629 1709 810 907 969 1016 1054 1106

$160,000 $180,000 1242 1345 1408 1455 1493 1543 1322 1478 1578 1654 1715 1798 853 955 1020 1070 1110 1164

$180,000 $200,000 1302 1409 1476 1525 1565 1618 1384 1547 1652 1731 1795 1882 893 1000 1068 1120 1162 1219

$200,000 $225,000 1364 1476 1546 1598 1639 1695 1448 1619 1728 1811 1877 1968 935 1046 1118 1172 1215 1275

$225,000 $250,000 1430 1547 1621 1675 1718 1777 1517 1695 1809 1895 1965 2061 979 1096 1171 1227 1273 1335

$250,000 $275,000 1491 1614 1691 1747 1792 1853 1581 1766 1885 1975 2047 2147 1021 1142 1220 1279 1326 1391

$275,000 $300,000 1550 1678 1757 1816 1863 1926 1641 1834 1957 2050 2125 2228 1060 1186 1267 1328 1377 1445

$300,000 or more 1891 2047 2144 2215 2273 2350 1993 2225 2375 2487 2578 2702 1289 1442 1539 1613 1672 1754

Income Hawaii 1,6 4.0000% Idaho 1 6.0000% Illinois 2 6.2500%

$0 $20,000 418 495 546 587 620 667 570 680 754 812 861 929 393 464 512 550 581 625

$20,000 $30,000 576 680 750 805 850 914 769 913 1010 1087 1150 1240 545 641 706 757 799 858

$30,000 $40,000 654 772 851 912 964 1035 866 1026 1135 1220 1291 1391 621 729 803 860 907 974

$40,000 $50,000 719 848 935 1002 1058 1136 947 1121 1239 1331 1408 1516 685 804 884 946 998 1070

$50,000 $60,000 776 915 1008 1081 1141 1225 1018 1203 1329 1427 1509 1625 742 869 955 1022 1077 1155

$60,000 $70,000 827 974 1073 1150 1214 1303 1080 1276 1409 1513 1599 1721 792 927 1018 1089 1148 1230

$70,000 $80,000 872 1028 1132 1213 1280 1374 1137 1342 1481 1590 1680 1807 838 980 1076 1150 1212 1299

$80,000 $90,000 915 1077 1186 1271 1341 1439 1189 1402 1547 1660 1754 1887 880 1028 1129 1207 1271 1362

$90,000 $100,000 954 1123 1236 1324 1397 1500 1237 1458 1609 1726 1823 1960 919 1074 1178 1259 1326 1420

$100,000 $120,000 1005 1183 1302 1395 1472 1579 1300 1532 1689 1812 1914 2057 971 1134 1243 1328 1399 1498

$120,000 $140,000 1071 1260 1387 1485 1567 1681 1381 1626 1792 1922 2029 2181 1038 1211 1327 1417 1492 1597

$140,000 $160,000 1132 1331 1465 1568 1654 1774 1455 1712 1886 2022 2135 2293 1099 1281 1404 1499 1578 1688

$160,000 $180,000 1187 1395 1535 1644 1733 1859 1523 1791 1972 2113 2231 2396 1156 1346 1474 1574 1656 1772

$180,000 $200,000 1239 1456 1601 1714 1807 1938 1586 1864 2052 2198 2320 2491 1208 1407 1540 1644 1729 1850

$200,000 $225,000 1292 1518 1669 1786 1884 2020 1651 1939 2134 2286 2412 2590 1263 1470 1608 1716 1805 1930

$225,000 $250,000 1348 1583 1741 1863 1964 2106 1720 2019 2221 2379 2510 2694 1321 1536 1681 1793 1886 2016

$250,000 $275,000 1401 1645 1808 1935 2040 2187 1785 2094 2303 2465 2600 2790 1376 1599 1749 1865 1961 2096

$275,000 $300,000 1451 1703 1872 2003 2111 2263 1845 2164 2379 2547 2686 2882 1427 1658 1813 1933 2032 2172

$300,000 or more 1738 2037 2238 2393 2522 2702 2196 2569 2820 3016 3178 3407 1728 2002 2186 2329 2446 2611

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Income Family Size Family Size Family Size

least

But

less

than

1 2 3 4 5

Over

5 1 2 3 4 5

Over

5 1 2 3 4 5

Over

Income

Indiana 4 7.0000% Iowa 1 6.0000% Kansas 2 6.5000%

$0 $20,000 479 551 598 634 664 705 430 489 527 556 579 612 536 634 701 753 796 856

$20,000 $30,000 668 767 833 882 923 980 611 693 747 787 821 866 731 862 951 1019 1077 1157

$30,000 $40,000 763 875 949 1006 1052 1116 701 796 857 904 942 994 827 974 1073 1150 1214 1304

$40,000 $50,000 842 966 1048 1110 1161 1231 778 882 950 1002 1043 1101 907 1067 1175 1259 1329 1427

$50,000 $60,000 912 1046 1134 1201 1255 1331 845 958 1032 1088 1133 1196 977 1149 1264 1354 1429 1533

$60,000 $70,000 974 1117 1210 1281 1340 1421 905 1026 1105 1164 1213 1280 1039 1221 1343 1438 1517 1628

$70,000 $80,000 1031 1181 1280 1355 1417 1502 959 1088 1171 1234 1286 1356 1095 1286 1414 1514 1597 1713

$80,000 $90,000 1083 1241 1344 1423 1487 1577 1010 1145 1232 1299 1353 1427 1147 1346 1480 1584 1670 1792

$90,000 $100,000 1131 1296 1404 1486 1553 1646 1057 1198 1289 1359 1415 1493 1195 1402 1541 1649 1738 1864

$100,000 $120,000 1195 1369 1482 1569 1640 1738 1119 1268 1365 1438 1498 1580 1258 1475 1621 1734 1828 1960

$120,000 $140,000 1278 1462 1583 1676 1751 1856 1198 1358 1461 1540 1604 1692 1339 1568 1723 1843 1942 2082

$140,000 $160,000 1353 1548 1676 1774 1853 1964 1272 1441 1551 1634 1701 1795 1413 1654 1817 1943 2047 2194

$160,000 $180,000 1423 1627 1761 1863 1947 2063 1339 1517 1632 1719 1791 1889 1480 1732 1902 2033 2142 2295

$180,000 $200,000 1487 1701 1841 1947 2034 2155 1402 1588 1709 1800 1874 1977 1543 1805 1982 2118 2231 2390

$200,000 $225,000 1554 1777 1923 2034 2125 2250 1467 1661 1787 1883 1961 2068 1608 1881 2064 2206 2323 2488

$225,000 $250,000 1625 1858 2010 2126 2221 2352 1536 1739 1871 1971 2053 2165 1677 1960 2151 2298 2420 2591

$250,000 $275,000 1692 1933 2091 2212 2310 2447 1601 1813 1950 2054 2139 2255 1742 2035 2232 2384 2511 2688

$275,000 $300,000 1755 2005 2169 2293 2395 2536 1662 1882 2024 2132 2220 2341 1803 2105 2308 2466 2596 2779

$300,000 or more 2121 2420 2616 2766 2888 3056 2019 2285 2457 2587 2693 2839 2154 2510 2749 2935 3088 3303

Income Kentucky 4 6.0000% Louisiana 2 4.4500% Maine 4 5.5000%

$0 $20,000 430 483 518 543 565 593 320 356 379 396 410 429 361 410 441 465 485 512

$20,000 $30,000 616 692 741 777 807 848 453 504 537 561 581 608 499 565 608 640 667 703

$30,000 $40,000 710 797 853 896 930 977 521 579 616 644 667 698 568 642 690 727 757 798

$40,000 $50,000 789 886 949 995 1034 1086 577 642 683 714 739 773 625 707 759 800 832 877

$50,000 $60,000 860 965 1032 1084 1125 1182 627 697 742 776 803 840 676 763 820 863 898 946

$60,000 $70,000 922 1035 1107 1162 1206 1267 672 747 795 830 859 899 721 814 874 920 957 1008

$70,000 $80,000 979 1099 1176 1234 1281 1345 712 792 842 880 911 953 762 860 923 971 1010 1064

$80,000 $90,000 1032 1158 1239 1300 1350 1417 750 833 886 926 959 1003 799 902 968 1018 1059 1116

$90,000 $100,000 1082 1213 1298 1362 1414 1485 784 872 927 969 1003 1049 834 941 1010 1062 1105 1164

$100,000 $120,000 1147 1286 1376 1444 1498 1574 830 923 982 1026 1061 1110 880 993 1065 1120 1165 1227

$120,000 $140,000 1231 1380 1476 1549 1608 1688 890 988 1051 1099 1137 1189 940 1059 1136 1195 1242 1308

$140,000 $160,000 1308 1467 1569 1646 1708 1794 944 1049 1116 1166 1206 1261 994 1120 1201 1263 1313 1382

$160,000 $180,000 1379 1546 1654 1735 1800 1890 994 1104 1174 1227 1269 1327 1044 1176 1261 1325 1378 1450

$180,000 $200,000 1446 1621 1733 1818 1887 1981 1041 1156 1229 1284 1329 1389 1091 1228 1317 1384 1439 1514

$200,000 $225,000 1515 1698 1816 1904 1976 2075 1089 1209 1286 1344 1390 1453 1139 1282 1374 1444 1501 1579

$225,000 $250,000 1588 1780 1903 1996 2071 2175 1140 1266 1347 1407 1455 1522 1190 1339 1435 1508 1567 1649

$250,000 $275,000 1657 1857 1985 2082 2161 2268 1188 1320 1403 1466 1516 1585 1238 1393 1493 1568 1630 1714

$275,000 $300,000 1722 1930 2063 2164 2245 2357 1234 1370 1457 1522 1574 1646 1284 1443 1547 1625 1688 1776

$300,000 or more 2102 2355 2517 2639 2738 2874 1499 1663 1768 1847 1910 1997 1547 1737 1860 1953 2029 2133

Income Maryland 4 6.0000% Massachusetts 4 6.2500% Michigan 4 6.0000%

$0 $20,000 346 402 439 468 492 525 382 428 458 480 498 522 402 459 496 525 548 580

$20,000 $30,000 491 569 620 660 693 738 532 595 635 666 690 724 564 643 694 733 765 810

$30,000 $40,000 564 652 711 756 793 845 607 678 724 758 786 825 645 734 793 837 874 924

$40,000 $50,000 626 723 788 838 879 936 670 748 798 836 867 909 713 812 876 925 965 1020

$50,000 $60,000 680 786 856 909 954 1015 725 810 864 905 938 983 773 879 949 1002 1045 1104

$60,000 $70,000 729 841 916 973 1020 1086 774 864 922 965 1000 1048 827 940 1014 1070 1116 1179

$70,000 $80,000 774 892 971 1032 1081 1151 819 914 975 1020 1058 1108 876 995 1073 1132 1180 1247

$80,000 $90,000 815 939 1022 1085 1138 1211 860 960 1023 1071 1110 1163 920 1045 1127 1189 1240 1310

$90,000 $100,000 853 983 1069 1136 1190 1266 898 1002 1069 1119 1159 1215 962 1093 1178 1243 1295 1369

$100,000 $120,000 904 1041 1132 1202 1260 1340 949 1058 1128 1181 1224 1282 1017 1155 1245 1313 1369 1446

$120,000 $140,000 969 1116 1213 1288 1349 1434 1014 1131 1205 1261 1307 1369 1088 1235 1331 1403 1463 1545

$140,000 $160,000 1030 1185 1288 1366 1431 1522 1074 1197 1276 1335 1383 1449 1154 1308 1410 1486 1549 1636

$160,000 $180,000 1085 1248 1356 1439 1507 1602 1129 1258 1340 1403 1453 1522 1213 1376 1482 1562 1628 1719

$180,000 $200,000 1137 1307 1420 1506 1578 1677 1180 1315 1401 1466 1518 1590 1269 1439 1549 1634 1702 1797

$200,000 $225,000 1191 1369 1486 1577 1651 1754 1233 1373 1463 1531 1586 1660 1327 1504 1619 1707 1779 1878

$225,000 $250,000 1248 1434 1557 1651 1729 1837 1289 1436 1530 1600 1657 1735 1389 1573 1694 1785 1860 1963

$250,000 $275,000 1302 1495 1623 1721 1802 1914 1342 1494 1592 1665 1724 1805 1446 1638 1763 1858 1936 2043

$275,000 $300,000 1353 1553 1686 1788 1871 1987 1392 1550 1651 1726 1788 1872 1501 1699 1829 1927 2008 2119

$300,000 or more 1651 1893 2052 2175 2275 2415 1681 1871 1992 2082 2156 2256 1818 2056 2211 2329 2425 2558

Income Minnesota 1 6.8800% Mississippi 2 7.0000% Missouri 2 4.2300%

$0 $20,000 433 473 498 517 531 552 683 813 901 970 1028 1108 310 355 385 408 426 452

$20,000 $30,000 627 684 721 747 769 798 918 1089 1205 1295 1371 1477 434 496 537 568 594 629

$30,000 $40,000 725 792 834 865 890 923 1032 1223 1352 1453 1537 1655 496 566 613 648 677 717

$40,000 $50,000 808 883 930 964 992 1030 1127 1335 1475 1584 1675 1803 548 625 676 715 747 791

$50,000 $60,000 882 963 1014 1052 1082 1124 1210 1432 1581 1698 1795 1931 593 677 732 774 808 856

$60,000 $70,000 948 1035 1090 1131 1163 1208 1283 1517 1675 1798 1901 2044 634 723 782 826 863 913

$70,000 $80,000 1008 1101 1159 1203 1237 1285 1350 1595 1760 1889 1996 2147 671 765 827 874 912 965

$80,000 $90,000 1063 1162 1223 1269 1306 1356 1411 1666 1838 1972 2084 2240 705 804 868 918 958 1014

$90,000 $100,000 1115 1218 1283 1331 1370 1422 1467 1731 1910 2049 2165 2327 737 840 907 958 1000 1058

$100,000 $120,000 1184 1293 1362 1413 1454 1510 1541 1818 2005 2150 2271 2441 779 887 958 1012 1056 1117

$120,000 $140,000 1273 1390 1464 1519 1563 1623 1636 1928 2126 2279 2407 2586 832 948 1024 1081 1128 1193

$140,000 $160,000 1355 1480 1559 1617 1664 1728 1722 2029 2236 2397 2531 2718 882 1004 1084 1145 1194 1263

$160,000 $180,000 1430 1562 1645 1707 1756 1823 1801 2121 2336 2504 2643 2839 927 1055 1139 1202 1255 1327

$180,000 $200,000 1500 1639 1726 1791 1843 1914 1875 2206 2430 2604 2748 2951 969 1103 1190 1257 1311 1386

$200,000 $225,000 1573 1719 1811 1879 1933 2007 1950 2294 2526 2706 2856 3066 1013 1152 1243 1313 1369 1448

$225,000 $250,000 1651 1804 1900 1972 2029 2106 2030 2387 2628 2815 2970 3188 1060 1205 1300 1372 1431 1513

$250,000 $275,000 1724 1884 1984 2059 2119 2200 2105 2474 2723 2916 3076 3301 1103 1254 1353 1428 1489 1574

$275,000 $300,000 1793 1960 2064 2142 2204 2288 2176 2556 2812 3011 3176 3408 1144 1301 1403 1481 1544 1632

$300,000 or more 2198 2402 2530 2626 2702 2806 2581 3026 3326 3558 3751 4021 1384 1571 1693 1786 1862 1967

A-14

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Income Family Size Family Size Family Size

least

But

less

than

1 2 3 4 5

Over

5 1 2 3 4 5

Over

5 1 2 3 4 5

Over

Income

Nebraska 1 5.5000% Nevada 5 6.8500% New Jersey 4 6.6300%

$0 $20,000 384 430 460 482 499 524 466 533 577 611 639 677 448 487 511 529 543 562

$20,000 $30,000 550 615 657 688 714 749 647 739 799 845 882 934 645 700 735 760 781 809

$30,000 $40,000 633 708 756 793 822 862 737 841 909 961 1003 1062 744 808 848 878 901 933

$40,000 $50,000 704 787 840 881 913 957 813 927 1002 1058 1105 1169 828 900 944 977 1003 1039

$50,000 $60,000 766 857 915 958 993 1042 880 1002 1083 1144 1194 1263 903 980 1029 1065 1093 1132

$60,000 $70,000 821 918 981 1027 1065 1117 939 1069 1155 1220 1273 1346 969 1052 1104 1143 1174 1215

$70,000 $80,000 872 975 1041 1090 1131 1185 993 1130 1220 1289 1344 1422 1029 1118 1174 1214 1247 1292

$80,000 $90,000 919 1027 1097 1149 1191 1249 1043 1187 1281 1352 1411 1492 1085 1179 1237 1281 1315 1362

$90,000 $100,000 962 1076 1148 1203 1247 1308 1089 1239 1337 1411 1472 1556 1138 1236 1297 1342 1378 1427

$100,000 $120,000 1020 1140 1217 1275 1322 1386 1150 1308 1411 1489 1553 1642 1207 1311 1376 1424 1462 1514

$120,000 $140,000 1094 1223 1305 1367 1418 1486 1229 1396 1506 1589 1657 1751 1296 1407 1477 1529 1570 1626

$140,000 $160,000 1162 1299 1387 1453 1506 1579 1301 1478 1593 1681 1753 1852 1378 1497 1571 1626 1670 1729

$160,000 $180,000 1225 1369 1461 1531 1587 1663 1367 1552 1673 1765 1840 1944 1453 1578 1657 1714 1761 1823

$180,000 $200,000 1283 1435 1531 1604 1663 1743 1429 1621 1747 1843 1921 2030 1524 1655 1737 1798 1846 1912

$200,000 $225,000 1344 1502 1604 1679 1741 1825 1493 1693 1824 1924 2006 2119 1597 1734 1820 1884 1935 2004

$225,000 $250,000 1409 1574 1680 1760 1824 1912 1560 1770 1906 2010 2095 2213 1675 1819 1909 1976 2029 2101

$250,000 $275,000 1469 1642 1752 1835 1903 1994 1624 1841 1983 2091 2179 2301 1748 1898 1992 2062 2118 2193

$275,000 $300,000 1527 1706 1821 1907 1977 2072 1684 1909 2055 2167 2258 2384 1817 1974 2071 2144 2202 2280

$300,000 or more 1861 2079 2218 2323 2408 2524 2033 2301 2476 2609 2717 2867 2220 2412 2531 2620 2691 2786

Income New Mexico 1,7 4.9400% New York 2 4.0000% North Carolina 2 4.7500%

$0 $20,000 401 447 477 499 517 541 273 296 311 322 330 342 379 449 497 534 565 609

$20,000 $30,000 576 642 684 715 741 776 392 426 447 462 474 491 519 612 676 726 767 826

$30,000 $40,000 664 740 788 825 854 894 453 491 515 533 547 567 588 693 764 820 866 931

$40,000 $50,000 738 823 877 917 950 994 504 547 574 593 609 631 646 760 838 898 949 1020

$50,000 $60,000 804 896 954 998 1034 1082 549 596 625 646 664 687 696 819 902 967 1021 1097

$60,000 $70,000 862 961 1024 1071 1109 1161 589 639 671 694 712 738 741 871 959 1027 1084 1165

$70,000 $80,000 916 1021 1088 1138 1178 1233 626 679 713 737 757 784 782 918 1010 1082 1142 1226

$80,000 $90,000 965 1076 1146 1199 1242 1300 660 716 751 777 798 826 819 961 1057 1132 1195 1283

$90,000 $100,000 1012 1127 1201 1256 1301 1362 691 750 787 815 836 866 854 1001 1101 1179 1244 1335

$100,000 $120,000 1073 1195 1273 1332 1379 1443 733 796 835 864 887 918 900 1054 1159 1241 1309 1404

$120,000 $140,000 1151 1283 1366 1429 1480 1549 787 854 896 927 952 986 958 1122 1233 1319 1391 1492

$140,000 $160,000 1224 1363 1452 1519 1573 1646 837 908 953 986 1013 1048 1012 1184 1301 1391 1467 1573

$160,000 $180,000 1290 1437 1531 1601 1658 1735 882 958 1005 1040 1068 1105 1061 1241 1362 1457 1536 1647

$180,000 $200,000 1352 1506 1605 1678 1738 1819 925 1004 1054 1090 1120 1159 1107 1294 1420 1518 1600 1715

$200,000 $225,000 1417 1578 1681 1758 1820 1906 969 1052 1104 1143 1173 1215 1154 1348 1479 1581 1666 1786

$225,000 $250,000 1485 1654 1762 1843 1908 1998 1017 1104 1158 1198 1230 1274 1204 1406 1542 1648 1737 1861

$250,000 $275,000 1549 1726 1838 1923 1991 2084 1061 1152 1208 1250 1284 1329 1251 1460 1601 1711 1802 1931

$275,000 $300,000 1610 1794 1911 1998 2069 2166 1103 1197 1256 1300 1335 1382 1296 1511 1657 1770 1864 1997

$300,000 or more 1965 2189 2331 2438 2524 2642 1347 1462 1535 1588 1630 1688 1552 1805 1977 2110 2220 2376

Income North Dakota 1 5.0000% Ohio 1 5.7500% Oklahoma 1 4.5000%

$0 $20,000 323 369 399 422 440 466 424 482 520 549 572 605 410 491 546 590 626 677

$20,000 $30,000 455 519 561 592 618 654 591 671 722 762 794 838 552 659 732 789 837 904

$30,000 $40,000 521 594 642 678 708 748 674 764 823 868 904 954 622 742 823 887 940 1014

$40,000 $50,000 577 658 710 750 783 828 744 843 908 957 996 1052 681 811 899 968 1025 1106

$50,000 $60,000 627 714 771 814 849 898 805 912 982 1034 1077 1137 732 870 965 1038 1100 1186

$60,000 $70,000 671 764 824 870 908 960 860 974 1047 1104 1149 1213 777 923 1023 1101 1165 1256

$70,000 $80,000 711 809 873 922 961 1016 910 1029 1107 1166 1215 1281 818 971 1076 1157 1225 1320

$80,000 $90,000 748 851 918 969 1011 1069 955 1081 1162 1224 1275 1345 855 1015 1124 1209 1279 1379

$90,000 $100,000 782 890 960 1014 1057 1117 998 1129 1214 1278 1331 1403 890 1056 1169 1257 1330 1433

$100,000 $120,000 828 942 1016 1072 1118 1181 1054 1192 1281 1349 1405 1481 936 1110 1228 1320 1396 1504

$120,000 $140,000 887 1008 1087 1147 1196 1264 1126 1273 1368 1440 1499 1581 995 1179 1303 1400 1481 1595

$140,000 $160,000 941 1069 1153 1217 1269 1340 1192 1347 1448 1524 1586 1672 1049 1242 1372 1474 1559 1678

$160,000 $180,000 990 1125 1213 1280 1335 1410 1253 1415 1520 1600 1666 1756 1098 1299 1435 1541 1630 1754

$180,000 $200,000 1037 1178 1270 1340 1397 1475 1309 1479 1589 1672 1740 1834 1144 1353 1494 1604 1696 1825

$200,000 $225,000 1085 1232 1328 1401 1461 1542 1368 1544 1659 1746 1817 1914 1191 1408 1554 1669 1764 1897

$225,000 $250,000 1136 1290 1390 1467 1529 1614 1430 1614 1734 1824 1898 2000 1242 1466 1618 1737 1835 1974

$250,000 $275,000 1184 1344 1449 1528 1592 1681 1488 1679 1803 1897 1974 2080 1289 1521 1678 1801 1903 2046

$275,000 $300,000 1230 1396 1504 1586 1653 1745 1543 1741 1870 1967 2046 2156 1333 1573 1735 1861 1966 2114

$300,000 or more 1495 1695 1825 1924 2004 2115 1862 2099 2252 2369 2463 2594 1589 1870 2060 2208 2331 2503

Income Pennsylvania 1 6.0000% Rhode Island 4 7.0000% South Carolina 2 6.0000%

$0 $20,000 392 437 466 487 504 528 437 492 528 555 576 606 404 451 481 504 522 547

$20,000 $30,000 547 609 648 678 702 734 611 687 737 774 804 845 574 640 683 715 741 776

$30,000 $40,000 624 694 739 773 800 837 697 785 841 883 917 964 659 736 784 821 851 891

$40,000 $50,000 689 766 815 852 882 923 770 867 928 975 1013 1065 731 816 870 911 943 988

$50,000 $60,000 746 829 882 922 954 998 834 938 1005 1056 1096 1152 794 887 945 989 1025 1074

$60,000 $70,000 796 885 942 984 1018 1065 891 1002 1074 1127 1171 1231 851 950 1013 1060 1098 1150

$70,000 $80,000 842 936 996 1040 1077 1126 943 1061 1136 1193 1239 1302 903 1007 1074 1124 1164 1219

$80,000 $90,000 885 983 1046 1092 1130 1182 991 1114 1193 1253 1301 1367 950 1060 1130 1183 1225 1284

$90,000 $100,000 924 1027 1092 1141 1180 1234 1036 1164 1247 1309 1359 1428 995 1110 1183 1238 1282 1343

$100,000 $120,000 976 1084 1153 1204 1246 1303 1094 1230 1317 1382 1436 1508 1053 1175 1253 1311 1358 1422

$120,000 $140,000 1043 1158 1231 1286 1331 1391 1170 1315 1407 1477 1534 1612 1129 1259 1342 1405 1455 1524

$140,000 $160,000 1104 1226 1303 1361 1408 1472 1240 1392 1491 1565 1625 1707 1198 1336 1425 1491 1544 1617

$160,000 $180,000 1160 1288 1369 1430 1479 1546 1303 1464 1567 1644 1707 1794 1262 1407 1500 1570 1626 1703

$180,000 $200,000 1213 1346 1431 1494 1546 1616 1363 1530 1638 1719 1785 1875 1321 1474 1571 1644 1703 1783

$200,000 $225,000 1267 1406 1494 1561 1614 1687 1424 1599 1711 1796 1865 1959 1383 1543 1644 1721 1782 1866

$225,000 $250,000 1325 1469 1562 1631 1687 1763 1489 1672 1790 1878 1950 2048 1449 1616 1722 1802 1867 1955

$250,000 $275,000 1378 1529 1625 1697 1755 1834 1551 1741 1863 1955 2029 2131 1510 1684 1795 1878 1945 2037

$275,000 $300,000 1429 1585 1685 1759 1819 1901 1609 1806 1932 2027 2105 2210 1569 1749 1864 1951 2020 2116

$300,000 or more 1725 1912 2031 2120 2192 2290 1945 2182 2334 2449 2541 2668 1908 2127 2267 2372 2456 2572

A-15

Page 16 of 17 Fileid: … /i1040scha/2023/a/xml/cycle05/source 14:49 - 3-Jan-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Income Family Size Family Size Family Size

least

But

less

than

1 2 3 4 5

Over

5 1 2 3 4 5

Over

5 1 2 3 4 5

Over

Income

South Dakota 1,7 4.3500% Tennessee 2 7.0000% Texas 1 6.2500%

$0 $20,000 434 513 566 607 641 689 578 667 727 772 810 862 442 504 545 577 602 637

$20,000 $30,000 596 702 773 829 874 939 798 920 1000 1062 1113 1184 620 708 764 808 843 892

$30,000 $40,000 675 795 875 937 989 1061 907 1045 1136 1205 1263 1342 710 809 874 923 963 1019

$40,000 $50,000 741 872 960 1028 1085 1164 999 1149 1249 1325 1388 1475 785 894 966 1020 1064 1126

$50,000 $60,000 799 940 1034 1107 1168 1253 1079 1241 1348 1430 1497 1591 851 969 1046 1105 1153 1219

$60,000 $70,000 851 1000 1100 1178 1242 1332 1150 1322 1435 1522 1594 1693 909 1036 1118 1181 1232 1303

$70,000 $80,000 898 1054 1160 1241 1309 1403 1214 1395 1515 1606 1682 1786 963 1096 1184 1250 1304 1378

$80,000 $90,000 940 1104 1214 1299 1370 1469 1274 1463 1588 1684 1762 1872 1012 1152 1244 1313 1370 1448

$90,000 $100,000 980 1151 1265 1353 1427 1530 1329 1526 1656 1756 1837 1951 1058 1204 1300 1372 1431 1513

$100,000 $120,000 1032 1211 1332 1425 1502 1609 1402 1609 1745 1850 1936 2056 1119 1273 1373 1450 1512 1598

$120,000 $140,000 1100 1290 1417 1516 1597 1712 1495 1715 1860 1971 2063 2190 1196 1361 1468 1550 1616 1708

$140,000 $160,000 1161 1361 1495 1599 1685 1805 1581 1812 1965 2082 2179 2312 1268 1442 1556 1642 1712 1809

$160,000 $180,000 1217 1426 1566 1675 1765 1891 1659 1901 2061 2184 2284 2424 1333 1516 1635 1726 1800 1902

$180,000 $200,000 1269 1487 1633 1746 1839 1970 1732 1984 2151 2278 2383 2529 1394 1585 1710 1804 1881 1988

$200,000 $225,000 1323 1550 1701 1819 1916 2052 1807 2070 2243 2376 2485 2636 1458 1657 1787 1885 1966 2077

$225,000 $250,000 1381 1616 1774 1896 1997 2139 1887 2161 2341 2479 2593 2750 1525 1733 1869 1972 2056 2172

$250,000 $275,000 1434 1678 1842 1968 2073 2220 1961 2245 2433 2576 2694 2857 1588 1804 1945 2052 2140 2260

$275,000 $300,000 1484 1737 1906 2037 2145 2296 2032 2326 2519 2667 2789 2958 1647 1872 2018 2129 2219 2344

$300,000 or more 1775 2074 2274 2429 2557 2736 2440 2789 3019 3195 3339 3539 1992 2262 2438 2571 2680 2829

Income Utah 2 4.8500% Vermont 1 6.0000% Virginia 2 4.3000%

$0 $20,000 424 492 538 573 602 642 330 352 367 377 385 397 282 323 350 371 388 411

$20,000 $30,000 582 674 736 783 822 876 466 498 519 534 546 563 397 453 490 519 542 574

$30,000 $40,000 660 764 833 886 930 991 534 572 596 613 627 646 455 519 561 593 619 655

$40,000 $50,000 725 839 914 972 1020 1087 591 634 660 680 696 717 503 573 620 655 684 724

$50,000 $60,000 782 904 985 1048 1099 1170 642 688 717 739 756 779 546 622 671 710 741 784

$60,000 $70,000 833 962 1048 1114 1169 1244 687 737 768 791 810 835 584 665 718 758 791 837

$70,000 $80,000 879 1015 1105 1175 1232 1311 728 781 814 839 859 886 618 704 760 802 837 886

$80,000 $90,000 921 1063 1158 1230 1290 1373 766 822 857 883 904 932 650 740 799 843 880 931

$90,000 $100,000 961 1108 1206 1282 1344 1430 801 860 897 924 946 976 680 773 835 881 920 973

$100,000 $120,000 1012 1167 1270 1349 1415 1505 848 911 950 979 1002 1034 719 818 882 932 972 1028

$120,000 $140,000 1078 1243 1352 1436 1505 1601 908 975 1018 1049 1074 1108 770 875 944 996 1039 1098

$140,000 $160,000 1139 1312 1427 1516 1588 1689 964 1035 1080 1113 1140 1176 816 927 1000 1056 1101 1164

$160,000 $180,000 1194 1376 1496 1588 1664 1770 1014 1090 1137 1173 1201 1239 859 976 1052 1110 1157 1223

$180,000 $200,000 1246 1435 1560 1656 1735 1845 1062 1141 1191 1228 1258 1298 899 1021 1100 1161 1210 1279

$200,000 $225,000 1299 1496 1625 1725 1807 1922 1111 1194 1247 1286 1317 1359 940 1067 1150 1213 1265 1337

$225,000 $250,000 1356 1560 1695 1799 1884 2003 1163 1251 1306 1347 1379 1424 984 1117 1203 1269 1323 1398

$250,000 $275,000 1409 1620 1760 1868 1956 2079 1212 1304 1361 1404 1438 1484 1025 1163 1253 1322 1378 1455

$275,000 $300,000 1459 1677 1822 1933 2024 2152 1259 1354 1414 1458 1494 1542 1064 1207 1300 1371 1429 1510

$300,000 or more 1747 2006 2177 2308 2416 2566 1529 1646 1720 1774 1818 1877 1292 1463 1574 1660 1729 1825

Income Washington 1 6.5000% West Virginia 1 6.0000% Wisconsin 1 5.0000%

$0 $20,000 487 554 598 632 659 697 421 478 515 544 567 599 360 406 436 458 476 501

$20,000 $30,000 686 779 841 887 925 978 608 691 744 785 818 864 513 578 620 651 677 712

$30,000 $40,000 785 892 962 1015 1058 1118 703 799 861 908 946 999 590 664 712 748 778 818

$40,000 $50,000 869 987 1063 1122 1169 1235 784 890 959 1012 1054 1113 655 737 790 830 863 907

$50,000 $60,000 943 1070 1153 1216 1267 1339 855 971 1046 1103 1150 1214 712 801 859 902 938 986

$60,000 $70,000 1008 1144 1232 1300 1355 1430 919 1043 1124 1185 1235 1304 763 858 920 967 1004 1056

$70,000 $80,000 1068 1211 1305 1376 1434 1514 977 1109 1195 1260 1313 1386 809 911 976 1025 1065 1120

$80,000 $90,000 1123 1274 1372 1446 1507 1591 1031 1170 1261 1329 1385 1462 852 959 1027 1079 1121 1179

$90,000 $100,000 1174 1331 1434 1512 1575 1663 1082 1227 1322 1394 1452 1533 892 1004 1075 1130 1174 1234

$100,000 $120,000 1242 1408 1516 1598 1665 1757 1148 1303 1403 1479 1541 1627 945 1063 1139 1196 1243 1307

$120,000 $140,000 1329 1506 1621 1709 1780 1879 1234 1400 1508 1590 1656 1748 1013 1139 1221 1282 1332 1400

$140,000 $160,000 1409 1596 1718 1811 1886 1990 1313 1490 1605 1692 1762 1860 1075 1209 1296 1361 1414 1486

$160,000 $180,000 1482 1679 1807 1904 1983 2092 1386 1572 1693 1785 1860 1962 1132 1274 1365 1433 1489 1565

$180,000 $200,000 1551 1756 1890 1991 2074 2188 1454 1650 1776 1873 1951 2059 1186 1334 1429 1501 1559 1639

$200,000 $225,000 1622 1836 1975 2081 2167 2287 1525 1730 1863 1963 2045 2158 1242 1396 1496 1571 1632 1715

$225,000 $250,000 1697 1921 2066 2177 2267 2391 1600 1815 1954 2060 2146 2264 1301 1463 1567 1645 1709 1797

$250,000 $275,000 1768 2000 2151 2266 2360 2489 1671 1895 2040 2151 2240 2364 1356 1525 1633 1715 1781 1873

$275,000 $300,000 1834 2075 2232 2351 2448 2582 1738 1971 2122 2237 2330 2459 1409 1584 1696 1781 1850 1945

$300,000 or more 2222 2512 2700 2843 2960 3121 2130 2414 2599 2739 2853 3010 1714 1926 2063 2166 2249 2364

Income Wyoming 1 4.0000%

Note: Residents of Alaska do not have a state sales tax, but should follow the instructions on the next

page to determine their local sales tax amount.

1. Use the Ratio Method to determine your local sales tax deduction. Your state sales tax rate is

provided next to the state name.

2. Follow the instructions on the next page to determine your local sales tax deduction.

3. The California table includes the 1.25% uniform local sales tax rate in addition to the 6.00%

state sales tax rate for a total of 7.25%. Some California localities impose a larger local sales tax.

Taxpayers who reside in those jurisdictions should use the Ratio Method to determine their local sales

tax deduction. The denominator of the correct ratio is 7.25%, and the numerator is the total sales tax rate

minus 7.25%.

4. This state does not have a local general sales tax, so the amount in the state table is the only

amount to be deducted.

5. The Nevada table includes the 2.25% uniform local sales tax rate in addition to the 4.6000%

state sales tax rate for a total of 6.85%. Some Nevada localities impose a larger local sales tax. Taxpayers

who reside in those jurisdictions should use the Ratio Method to determine their local sales tax

deduction. The denominator of the correct ratio is 6.85%, and the numerator is the total sales tax rate

minus 6.85%.

6. The 4.0% rate for Hawaii is actually an excise tax but is treated as a sales tax for purpose of

this deduction.

7. The rate decreased during 2023 so the given rate is an average for the year.

$0 $20,000 286 318 339 355 368 385

$20,000 $30,000 404 450 480 502 520 544

$30,000 $40,000 464 516 550 575 596 624

$40,000 $50,000 514 572 609 637 660 691

$50,000 $60,000 558 621 661 692 716 749

$60,000 $70,000 597 665 708 740 766 802

$70,000 $80,000 633 704 750 784 812 850

$80,000 $90,000 666 741 789 825 854 894

$90,000 $100,000 697 775 825 863 893 935

$100,000 $120,000 737 820 873 913 945 989

$120,000 $140,000 790 878 935 977 1012 1059

$140,000 $160,000 838 932 992 1037 1073 1123

$160,000 $180,000 882 981 1044 1091 1129 1181

$180,000 $200,000 923 1026 1092 1142 1182 1236

$200,000 $225,000 966 1074 1143 1194 1236 1293

$225,000 $250,000 1011 1124 1196 1250 1294 1353

$250,000 $275,000 1053 1171 1246 1302 1348 1410

$275,000 $300,000 1094 1216 1293 1352 1399 1463

$300,000 or more 1327 1474 1568 1639 1696 1773

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Which Optional Local Sales Tax Table Should I Use?

IF you live in the state of… AND you live in… THEN use Local Table…

Alabama Any locality that imposes a local sales tax B

Alaska Juneau, Kenai, Ketchikan, Kodiak, Sitka, Wasilla or any locality that imposes a local sales tax C

Arizona Tempe C

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

Arkansas Any Locality that imposes a local sales tax C

Colorado

Adams County, Arapahoe County, Aurora, Boulder County, Centennial, Colorado Springs, Denver City, El Paso County, Larimer County,

Pueblo City, Pueblo County or any other locality that imposes a local sales tax

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

Georgia

Dekalb County (excluding Atlanta) B

Any other locality that imposes a local sales tax C

Illinois

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 B

Kansas Any locality that imposes a local sales tax B

Louisiana

East Baton Rouge Parish B

Ascension Parish, Bossier Parish, Caddo Parish, Calcasieu Parish, Iberia Parish, Jefferson Parish, Lafayette Parish, Lafourche Parish,

Livingston Parish, Orleans Parish, Ouachita Parish, Rapides Parish, St. Bernard Parish, St. Landry Parish, St. Tammany Parish, Tangipahoa

Parish, Terrebonne Parish or any other locality that imposes a local sales tax

Mississippi

City of Jackson only A

City of Tupelo only C

Missouri Any locality that imposes a local sales tax B

New York

Counties: Chautauqua, Chenango, Columbia, Delaware, Dutchess, Greene, Hamilton, Tioga

Cities: New York, Norwich (Chenango County)

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

Any other locality that imposes a local sales tax D*

North Carolina Any locality that imposes a local sales tax B

South Carolina

Aiken County, Anderson County, Greenwood County, Horry County, Lexington County, Myrtle Beach, Newberry County, Orangeburg County,

Spartanburg County and York County

Allendale County, Bamberg County, Barnwell County, Berkeley County, Calhoun County, Charleston County, Cherokee County, Chester

County, Chesterfield County, Colleton County, Darlington County, Dillon County, Edgefield County, Florence County, Jasper County, Kershaw

County, Lancaster County, Laurens County, Lee County, Marion County, Marlboro County, McCormick County, Saluda County, Sumter

County and Williamsburg County

Abbeville County, Clarendon County, Dorchester County, Fairfield County, Hampton County, Pickens County, Richland County, Union

County or any other locality that imposes a local sales tax

Tennessee Any locality that imposes a local sales tax B

Utah Any locality that imposes a local sales tax A

Virginia Any locality that imposes a local sales tax B

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

2023 Optional Local Sales Tax Tables

Income

Family Size Family Size Family Size Family Size

At least

But less

than

1 2 3 4 5

Over

5 1 2 3 4 5

Over

5 1 2 3 4 5

Over

1 2 3 4 5

Over

Local Table A Local Table B Local Table C Local Table D

$0 $20,000 64 74 81 86 90 96 79 94 104 112 118 127 97 115 128 137 145 156 68 74 78 81 83 86

20,000 30,000 90 104 112 119 125 133 108 128 141 151 160 172 131 155 172 184 195 210 98 107 112 116 119 123

30,000 40,000 103 118 128 136 142 151 123 145 159 171 180 194 148 175 193 207 219 235 113 123 129 133 137 142

40,000 50,000 114 130 142 150 157 167 135 158 175 187 197 212 162 191 211 226 239 257 126 137 144 148 152 158

50,000 60,000 123 141 153 162 170 180 145 171 188 201 212 228 174 205 227 243 257 276 137 149 156 162 166 172

60,000 70,000 131 151 164 173 181 192 154 181 200 214 226 242 185 218 240 258 272 292 147 160 168 174 178 185

70,000 80,000 139 160 173 183 192 203 163 191 210 225 237 255 195 229 253 271 286 307 157 170 178 184 189 196

80,000 90,000 146 168 182 192 201 214 171 200 220 236 248 267 204 240 264 283 299 321 165 179 188 194 200 207

90,000 100,000 153 175 190 201 210 223 178 209 229 245 259 277 212 249 275 294 311 333 173 188 197 204 209 217

100,000 120,000 162 185 200 212 222 235 187 220 241 258 272 292 223 262 289 309 326 350 183 199 209 216 222 230

120,000 140,000 173 198 214 227 237 251 200 234 257 274 289 310 237 278 306 328 346 371 197 214 224 232 238 247

140,000 160,000 183 209 227 240 251 266 211 247 271 289 305 327 250 293 323 345 364 391 209 227 238 247 253 262

160,000 180,000 193 220 238 252 264 279 221 258 284 303 319 342 262 307 337 361 381 408 221 240 251 260 267 276

180,000 200,000 201 230 249 264 276 292 231 269 296 316 333 356 272 319 351 376 396 425 231 251 264 273 280 290

200,000 225,000 211 241 260 275 288 305 240 281 308 329 346 371 284 332 365 391 412 442 242 263 276 286 293 304

225,000 250,000 220 252 272 288 301 319 251 293 321 343 361 387 295 346 380 407 429 459 254 276 290 300 308 319

250,000 275,000 229 262 283 300 313 332 261 304 333 356 375 401 307 359 394 422 444 476 265 288 302 313 321 332

275,000 300,000 238 272 294 311 325 344 270 315 345 368 388 415 317 371 407 436 459 492 276 299 314 325 334 346

300,000 or more 288 329 355 375 392 415 323 376 412 439 462 494 377 441 483 516 544 582 337 366 384 397 408 422

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