U.S. Individual Income Tax Return Forms

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2025

Instructions for Schedule A
(Form 1040)
Itemized Deductions
Section references are to the Internal Revenue Code unless
otherwise noted.

Future Developments
For the latest information about developments related to
Schedule A (Form 1040) and its instructions, such as legislation
enacted after they were published, go to IRS.gov/ScheduleA.

State and local tax (SALT) deduction limit increased. The
overall limit on the deduction for state and local income, sales,
and property taxes has increased to $40,000 ($20,000 if married
filing separately). The overall limit is reduced if your modified
adjusted gross income is more than $500,000 ($250,000 if
married filing separately) but will not be reduced below $10,000
($5,000 if married filing separately). See the instructions for
line 5e.
New Schedule 1-A (Form 1040). Recent legislation provided
four new deductions that take effect beginning in 2025. These
new deductions are no tax on tips, no tax on overtime, no tax on
car loan interest, and the enhanced deduction for seniors. If you
are eligible, you can claim these deductions even if you itemize
on Schedule A. If you are eligible, you will claim these
deductions on Schedule 1-A, not on Schedule A. For more
information, see the instructions for Schedule 1-A.

General Instructions
Use Schedule A (Form 1040) to figure your itemized deductions.
In most cases, your federal income tax will be less if you take the
larger of your itemized deductions or your standard deduction.
If you itemize, you can deduct a part of your medical and dental
expenses and amounts you paid for certain taxes, interest,
contributions, and other expenses. You can also deduct certain
casualty and theft losses.
If you and your spouse paid expenses jointly and are filing
separate returns for 2025, see Pub. 504 to figure the portion of
joint expenses that you can claim as itemized deductions.

!

CAUTION

Don't include on Schedule A items deducted elsewhere,
such as on Form 1040, Form 1040-SR, Schedule 1-A, or
Schedule C, E, or F.

Specific Instructions
Medical and Dental Expenses

You can deduct only the part of your medical and dental
expenses that exceeds 7.5% of the amount of your adjusted
gross income on Form 1040 or 1040-SR, line 11b.

Dec 1, 2025

CAUTION

If you received a distribution from a health savings
account or a medical savings account in 2025, see Pub.
969 to figure your deduction.

Deceased taxpayer. Certain medical expenses paid out of a
deceased taxpayer's estate can be claimed on the deceased
taxpayer's final return. See Pub. 502 for details.
More information. Pub. 502 discusses the types of expenses
you can and can’t deduct. It also explains when you can deduct
capital expenses and special care expenses for disabled
persons.

Examples of Medical and Dental Payments You
Can Include in Calculating Your Total Medical
Expenses

To the extent you weren’t reimbursed in calculating your total
medical expenses, you can include what you paid for:
• Insurance premiums for medical and dental care, including
premiums for qualified long-term care insurance contracts as
defined in Pub. 502. But see Limit on long-term care premiums
you can deduct, later. Reduce the insurance premiums by any
self-employed health insurance deduction you claimed on
Schedule 1 (Form 1040), line 17. You can't include insurance
premiums paid by making a pretax reduction to your employee
compensation because these amounts are already being
excluded from your income by not being included in box 1 of your
Form(s) W-2. If you are a retired public safety officer, you can't
include any premiums you paid to the extent they were paid for
with a tax-free distribution from your retirement plan.
• Prescription medicines or insulin.
• Acupuncturists, chiropractors, dentists, eye doctors, medical
doctors, occupational therapists, osteopathic doctors, physical
therapists, podiatrists, psychiatrists, psychoanalysts (medical
care only), and psychologists.
• Medical examinations, X-ray and laboratory services, and
insulin treatments your doctor ordered.
• Diagnostic tests, such as a full-body scan, pregnancy test, or
blood sugar test kit.
• Nursing help (including your share of the employment taxes
paid). If you paid someone to do both nursing and housework,
you can deduct only the cost of the nursing help.
• Hospital care (including meals and lodging), clinic costs, and
lab fees.
• Qualified long-term care services (see Pub. 502).
• The supplemental part of Medicare insurance (Medicare Part
B).
• The premiums you pay for Medicare Part D insurance.
• A program to stop smoking and for prescription medicines to
alleviate nicotine withdrawal.
• A weight-loss program as treatment for a specific disease
(including obesity) diagnosed by a doctor.
• Medical treatment at a center for drug or alcohol addiction.
• Medical aids such as eyeglasses, contact lenses, hearing
aids, braces, crutches, wheelchairs, and guide dogs, including
the cost of maintaining them.

Instructions for Schedule A (Form 1040) (2025) Catalog Number 53061X
Department of the Treasury Internal Revenue Service www.irs.gov

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What’s New

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• Surgery to improve defective vision, such as laser eye surgery
or radial keratotomy.
• Lodging expenses (but not meals) while away from home to
receive medical care provided by a physician in a hospital or a
medical care facility related to a hospital provided there was no
significant element of personal pleasure, recreation, or vacation
in the travel. Don't deduct more than $50 a night for each person
who meets the requirements in Pub. 502 under Lodging.
• Ambulance service and other travel costs to get medical care.
If you used your own car, you can include what you spent for gas
and oil to go to and from the place you received the care or you
can include 21 cents a mile. Add parking and tolls to the amount
you claim under either method.
• Cost of breast pumps and supplies that assist lactation.
• Personal protective equipment (such as masks, hand sanitizer
and sanitizing wipes) for the primary purpose of preventing the
spread of Coronavirus.

Limit on long-term care premiums you can include. The
amount you can include for qualified long-term care insurance
contracts (as defined in Pub. 502) depends on the age at the end
of 2025 of the person for whom the premiums were paid. See the
following chart for details.
THEN the most you can include
is . . .

40 or under

$ 480

41–50

$ 900

51–60

$ 1,800

61–70

$ 4,810

71 or older

$ 6,020

Examples of Medical and Dental Payments You
Can't Include
• The cost of diet food.
• Cosmetic surgery unless it was necessary to improve a

deformity related to a congenital abnormality, an injury from an
accident or trauma, or a disfiguring disease.
• Life insurance or income protection policies.
• The Medicare tax on your wages and tips or the Medicare tax
paid as part of the self-employment tax or household
employment taxes.
If you were age 65 or older but not entitled to social

TIP security benefits, you can include premiums you
voluntarily paid for Medicare Part A coverage.

• Nursing care for a healthy baby. But you may be able to take a
credit for the amount you paid. See the Instructions for Form
2441.
• Illegal operations or drugs.
• Imported drugs not approved by the U.S. Food and Drug
Administration (FDA). This includes foreign-made versions of
U.S.-approved drugs manufactured without FDA approval.
• Nonprescription medicines, other than insulin (including
nicotine gum and certain nicotine patches).
• Travel your doctor told you to take for rest or a change.
• Funeral, burial, or cremation costs.

Line 1
Medical and Dental Expenses
Enter the total of your medical and dental expenses after you
reduce these expenses by any payments received from
insurance or other sources. See Reimbursements, later.
2

Don't forget to include insurance premiums you paid for

TIP medical and dental care. However, if you claimed the

self-employed health insurance deduction on Schedule
1 (Form 1040), line 17, reduce the premiums by the amount on
line 17.
Whose medical and dental expenses can you include? You
can include medical and dental bills you paid in 2025 for anyone
who was one of the following either when the services were
provided or when you paid for them.
• Yourself and your spouse.
• All dependents you claim on your return.
• Your child whom you don't claim as a dependent because of
the rules for children of divorced or separated parents. See Child
of divorced or separated parents in Pub. 502 for more
information.
• Any person you could have claimed as a dependent on your
return except that person received $5,200 or more of gross
income or filed a joint return.
• Any person you could have claimed as a dependent except
that you or your spouse if filing jointly can be claimed as a
dependent on someone else's 2025 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 $5,200 in 2025. You can include on line 1 any medical
and dental expenses you paid in 2025 for your parent.
Insurance premiums for certain nondependents. You may
have a medical or dental insurance policy that also covers an
individual who isn't your dependent (for example, a
nondependent child under age 27). You can't deduct any
premiums attributable to this individual unless this individual is a
person described under Whose medical and dental expenses
can you include, earlier. However, if you had family coverage
when you added this individual to your policy and your premiums
didn't increase, you can enter on line 1 the full amount of your
medical and dental insurance premiums. See Pub. 502 for more
information.
Reimbursements. If your insurance company paid the provider
directly for part of your expenses and you paid only the amount
that remained, include on line 1 only the amount you paid. If you
received a reimbursement in 2025 for medical or dental
expenses you paid in 2025, reduce your 2025 expenses by this
amount. If you received a reimbursement in 2025 for prior year
medical or dental expenses, don't reduce your 2025 expenses
by this amount. However, if you deducted the expenses in the
earlier year and the deduction reduced your tax, you must
include the reimbursement in income on Schedule 1 (Form
1040), line 8z. See Pub. 502 for details on how to figure the
amount to include.
Cafeteria plans. You can’t deduct amounts that have already
been excluded from your income, so don’t include on line 1
insurance premiums paid by an employer-sponsored health
insurance plan (cafeteria plan) unless the premiums are included
in box 1 of your Form(s) W-2. Also, don't include any other
medical and dental expenses paid by the plan unless the amount
paid is included in box 1 of your Form(s) W-2.

Taxes You Paid
Taxes You Can't Deduct
• Federal income and most excise taxes.

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.

IF the person was, at the end of
2025, age . . .

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.

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• Social security, Medicare, federal unemployment (FUTA), and
railroad retirement (RRTA) taxes.
• Customs duties.
• Federal estate and gift taxes. However, see Line 16, later, if
you had income in respect of a decedent.
• Certain state and local taxes, including tax on gasoline, car
inspection fees, assessments for sidewalks or other
improvements to your property, tax you paid for someone else,
and license fees (for example, marriage, driver's, and pet).
• Foreign personal or real property taxes.

Line 5

Safe harbor for certain charitable contributions made in exchange for a state or local tax credit. If you made a
charitable contribution in exchange for a state or local tax credit
and your charitable contribution deduction must be reduced as a
result of receiving or expecting to receive the tax credit, you may
qualify for a safe harbor that allows you to treat some or all of the
disallowed charitable contribution as a payment of state and
local taxes.
The safe harbor applies if you meet the following conditions.
1. You made a cash contribution to an entity described in
section 170(c).
2. In return for the cash contribution, you received a state or
local tax credit.
3. You must reduce your charitable contribution amount by
the amount of the state or local tax credit you receive.
If you meet these conditions and to the extent you apply the state
or local tax credit to this or a prior year's state or local tax liability,
you may include this amount on line 5a, 5b, or 5c, whichever is
appropriate. To the extent you apply a portion of the credit to
offset your state or local tax liability in a subsequent year (as
permitted by law), you may treat this amount as state or local tax
paid in the year the credit is applied.
For more information about this safe harbor and examples,
see Treasury Regulation 1.164-3(j).
U.S. territory taxes. Include taxes imposed by a U.S. territory
with your state and local taxes on lines 5a, 5b, and 5c. However,
don't include any U.S. territory taxes you paid that are allocable
to excluded income.
You may want to take a credit for U.S. territory tax

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

Line 5a

!

CAUTION

You can elect to deduct state and local general sales
taxes instead of state and local income taxes. You can't
deduct both.

State and Local Income Taxes

If you don't elect to deduct general sales taxes, include on
line 5a the state and local income taxes listed next.
• State and local income taxes withheld from your salary during
2025. Your Form(s) W-2 will show these amounts. Forms W-2G,
1099-G, 1099-R, 1099-MISC, and 1099-NEC may also show
state and local income taxes withheld; however, don't include on
line 5a any withheld taxes you deducted on other forms, such as
Schedule C, E, or F.

Don't reduce your deduction by any:

• State or local income tax refund or credit you expect to

receive for 2025; or
• Refund of or credit for prior year state and local income taxes
you actually received in 2025. Instead, see the instructions for
Schedule 1 (Form 1040), line 1.

State and Local General Sales Taxes

If you elect to deduct state and local general sales taxes instead
of income taxes, you must check the box on line 5a. To figure
your state and local general sales tax deduction, you can use
either your actual expenses or the optional sales tax tables.

Actual Expenses
Generally, you can deduct the actual state and local general
sales taxes (including compensating use taxes) you paid in 2025
if the tax rate was the same as the general sales tax rate.
Food, clothing, and medical supplies. Sales taxes on food,
clothing, and medical supplies are deductible as a general sales
tax even if the tax rate was less than the general sales tax rate.
Motor vehicles. Sales taxes on motor vehicles are deductible
as a general sales tax even if the tax rate was different than the
general sales tax rate. However, if you paid sales tax on a motor
vehicle at a rate higher than the general sales tax, you can
deduct only the amount of the tax that you would have paid at
the general sales tax rate on that vehicle. Include any state and
local general sales taxes paid for a leased motor vehicle.
Motor vehicles include cars, motorcycles, motor homes,
recreational vehicles, sport utility vehicles, trucks, vans, and
off-road vehicles.

!

You must keep your actual receipts showing general
sales taxes paid to use this method.

CAUTION

Trade or business items. Don't include sales taxes paid on
items used in your trade or business. Instead, go to the
instructions for the form you are using to report business income
and expenses to see if you can deduct these taxes.
Refund of general sales taxes. If you received a refund of
state or local general sales taxes in 2025 for amounts paid in
2025, reduce your actual 2025 state and local general sales
taxes by this amount. If you received a refund of state or local
general sales taxes in 2025 for prior year purchases, don't
reduce your 2025 state and local general sales taxes by this
amount. However, if you deducted your actual state and local
general sales taxes in the earlier year and the deduction reduced
your tax, you may have to include the refund in income on
Schedule 1 (Form 1040), line 8z. See Recoveries in Pub. 525 for
details.

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The deduction for state and local taxes is generally limited to
$40,000 ($20,000 if married filing separately). State and local
taxes subject to this limit are the taxes that you include on lines
5a, 5b, and 5c.

• State and local income taxes paid in 2025 for a prior year,
such as taxes paid with your 2024 state or local income tax
return. Don't include penalties or interest.
• State and local estimated tax payments made during 2025,
including any part of a prior year refund that you chose to have
credited to your 2025 state or local income taxes.
• Mandatory contributions you made to the California, New
Jersey, or New York Nonoccupational Disability Benefit Fund;
Rhode Island Temporary Disability Benefit Fund; or Washington
State Supplemental Workmen's Compensation Fund.
• Mandatory contributions to the Alaska, California, New Jersey,
or Pennsylvania state unemployment fund.
• Mandatory contributions to state family leave programs, such
as the New Jersey Family Leave Insurance (FLI) program and
the California Paid Family Leave program.

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Optional Sales Tax Tables
Instead of using your actual expenses, you can use the 2025
Optional State Sales Tax Table and the 2025 Optional Local
Sales Tax Tables at the end of these instructions to figure your
state and local general sales tax deduction. You may also be
able to add the state and local general sales taxes paid on
certain specified items.

Tax Deduction Worksheet or use the Sales Tax Deduction
Calculator at IRS.gov/SalesTax.
If your filing status is married filing separately, both you
and your spouse elect to deduct sales taxes, and your
CAUTION spouse elects to use the optional sales tax tables, you
also must use the tables to figure your state and local general
sales tax deduction.

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To figure your state and local general sales tax deduction
using the tables, complete the State and Local General Sales

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State and Local General Sales Tax Deduction Worksheet—Line 5a

TIP

Instead of using this worksheet, you can find your deduction by using the Sales Tax
Deduction Calculator at IRS.gov/SalesTax.

Before you begin:

See the instructions for line 1 of the worksheet if you:
Lived in more than one state during 2025, or
Had any nontaxable income in 2025.

1. Enter your state general sales taxes from the 2025 Optional State Sales Tax Table

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

Next. If, for all of 2025, 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 2025?
No. Enter -0-.
..............

2.

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Yes. Enter your base local general sales taxes from the 2025 Optional Local
Sales Tax Tables.
3. Did your locality impose a local general sales tax in 2025? 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 2025, see the instructions for line 3 of the worksheet . . . . . . . . . . . . . . 3.

  .

4. Did you enter -0- on line 2?
No. Skip lines 4 and 5 and go to line 6.

Yes. Enter your state general sales tax rate (shown in the table heading for your state) but omit the
percentage sign. For example, if your state general sales tax rate is 6%, enter 6.0 . . . . . . . . . . . . . . . . . 4.

  .

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

  .

6. Did you enter -0- on line 2?
No. Multiply line 2 by line 3.

Yes. Multiply line 1 by line 5. If you lived in more than one locality in the same state during
2025, see the instructions for line 6 of the worksheet.

....................

6.

7. Enter your state and local general sales taxes paid on specified items, if any. See the instructions for line 7 of the worksheet . . . . . . . 7.
8. Deduction for general sales taxes. Add lines 1, 6, and 7. Enter the result here and the total from all your state and local general
sales tax deduction worksheets, if you completed more than one, on Schedule A, line 5a. Be sure to check the box on
that line . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.

Instructions for the State and Local General Sales
Tax Deduction Worksheet

and find the line that includes your 2025 income. If married filing
separately, don't include your spouse's income.

Line 1. If you lived in the same state for all of 2025, enter the
applicable amount, based on your 2025 income and family size,
from the 2025 Optional State Sales Tax Table for your state.
Read down the “At least–But less than” columns for your state

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
5

return, you can include your spouse in family size only in certain
circumstances, which are described in Pub. 501.
Income. Your 2025 income is the amount shown on your
Form 1040 or 1040-SR, line 11b, 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 2025, use the following steps to
figure the amount to put on line 1 of the worksheet.
1. Look up the table amount for each state using the rules
stated earlier. (If there is no table for a state, the table amount for
that state is considered to be zero.)
2. Multiply the table amount of each state by a fraction the
numerator of which is the number of days you lived in the state
during 2025 and the denominator of which is the total number of
days in the year (365).
3. If you also lived in a locality during 2025 that imposed a
local general sales tax, complete a separate worksheet for each
state you lived in using the prorated amount from step (2) for that
state on line 1 of its worksheet. Otherwise, combine the prorated
table amounts from step (2) and enter the total on line 1 of a
single worksheet.
Example. You lived in State A from January 1 through
August 31, 2025 (243 days), and in State B from September 1
through December 31, 2025 (122 days). The table amount for
State A is $500. The table amount for State B is $400. You would
figure your state general sales tax as follows.
State A:
State B:
Total

$500 x 243/365 =
$400 x 122/365 =

$333
134

=

$467

If none of the localities in which you lived during 2025
imposed a local general sales tax, enter $467 on line 1 of your
worksheet. Otherwise, complete a separate worksheet for State
A and State B. Enter $333 on line 1 of the State A worksheet and
$134 on line 1 of the State B worksheet.
Line 2. If you checked the “No” box, enter -0- on line 2 and go to
line 3. If you checked the “Yes” box and lived in the same locality
for all of 2025, enter the applicable amount, based on your 2025
income and family size, from the 2025 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 2025
income. See the instructions for line 1 of the worksheet to figure
your 2025 income. The family size column refers to the number
of dependents listed on page 1 of Form 1040 or Form 1040-SR
(and any continuation sheets) plus you and, if you are filing a
joint return, your spouse. If you are married and not filing a joint
return, you can include your spouse in family size only in certain
circumstances, which are described in Pub. 501.
What if you lived in more than one locality? If you lived in
more than one locality during 2025, 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 2025 and the denominator is the total number of
6

days in the year (365). If you lived in more than one locality in the
same state and the local general sales tax rate was the same for
each locality, enter the total of the prorated table amounts for
each locality in that state on line 2. Otherwise, complete a
separate worksheet for lines 2 through 6 for each locality and
enter each prorated table amount on line 2 of the applicable
worksheet.
Example. You lived in Locality 1 from January 1 through
August 31, 2025 (243 days), and in Locality 2 from September 1
through December 31, 2025 (122 days). The table amount for
Locality 1 is $100. The table amount for Locality 2 is $150. You
would figure the amount to enter on line 2 as follows. Note that
this amount may not equal your local sales tax deduction, which
is figured on line 6 of the worksheet.
Locality 1:
Locality 2:
Total

$100 x 243/365 =
$150 x 122/365 =

$ 67
50

=

$117

Line 3. If you lived in California, check the “No” box if your
combined state and local general sales tax rate is 7.2500%.
Otherwise, check the “Yes” box and include on line 3 only the
part of the combined rate that is more than 7.2500%.
If you lived in Nevada, check the “No” box if your combined
state and local general sales tax rate is 6.8500%. Otherwise,
check the “Yes” box and include on line 3 only the part of the
combined rate that is more than 6.8500%.
What if your local general sales tax rate changed during
2025? If you checked the “Yes” box and your local general sales
tax rate changed during 2025, 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 2025 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, 2025 (273 days). The
rate increased to 1.75% for the period from October 1 through
December 31, 2025 (92 days). You would enter “1.189” on line 3,
figured as follows.
January 1 –
September 30:
October 1 –
December 31:
Total

1.00 x 273/365 =

0.748

1.75 x 92/365 =
=

0.441
1.189

What if you lived in more than one locality in the same
state during 2025? Complete a separate worksheet for lines 2
through 6 for each locality in your state if you lived in more than
one locality in the same state during 2025 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 2025 Optional Local Sales Tax Tables to figure your
local general sales tax deduction), multiply the local general
sales tax rate by a fraction. The numerator of the fraction is the
number of days you lived in the locality during 2025 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, 2025 (243 days), and in Locality 2 from September 1
through December 31, 2025 (122 days). The local general sales
tax rate for Locality 1 is 1%. The rate for Locality 2 is 1.75%. You

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TREASURY/IRS AND OMB USE ONLY DRAFT

TREASURY/IRS AND OMB USE ONLY DRAFT
would enter “0.666” on line 3 for the Locality 1 worksheet and
“0.585” for the Locality 2 worksheet, figured as follows.
Locality 1:
Locality 2:

1.00 x 243/365 =
1.75 x 122/365 =

0.666
0.585

Line 7. Enter on line 7 any state and local general sales taxes
paid on the following specified items. If you are completing more
than one worksheet, include the total for line 7 on only one of the
worksheets.
1. A motor vehicle (including a car, motorcycle, motor home,
recreational vehicle, sport utility vehicle, truck, van, and off-road
vehicle). Also include any state and local general sales taxes
paid for a leased motor vehicle. If the state sales tax rate on
these items is higher than the general sales tax rate, only include
the amount of tax you would have paid at the general sales tax
rate.
2. An aircraft or boat but only if the tax rate was the same as
the general sales tax rate.
3. A home (including a mobile home or prefabricated home)
or substantial addition to or major renovation of a home, but only
if the tax rate was the same as the general sales tax rate and any
of the following applies.
a. Your state or locality imposes a general sales tax directly
on the sale of a home or on the cost of a substantial addition or
major renovation.
b. You purchased the materials to build a home or
substantial addition or to perform a major renovation and paid
the sales tax directly.
c. Under your state law, your contractor is considered your
agent in the construction of the home or substantial addition or
the performance of a major renovation. The contract must state
that the contractor is authorized to act in your name and must
follow your directions on construction decisions. In this case, you
will be considered to have purchased any items subject to a
sales tax and to have paid the sales tax directly.
Don't include sales taxes paid on items used in your trade or
business. If you received a refund of state or local general sales
taxes in 2025, see Refund of general sales taxes, earlier.

Line 5b
State and Local Real Estate Taxes

Enter on line 5b the state and local taxes you paid on real estate
you own that wasn't used for business, but only if the taxes are
assessed uniformly at a like rate on all real property throughout
the community, and the proceeds are used for general
community or governmental purposes. Pub. 530 explains the
deductions homeowners can take.

Don't include the following amounts on line 5b.
• Foreign taxes you paid on real estate.
• Itemized charges for services to specific property or persons
(for example, a $20 monthly charge per house for trash
collection, a $5 charge for every 1,000 gallons of water

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 2025.
If you sold your home in 2025, any real estate tax charged to
the buyer should be shown on your settlement statement and in
box 6 of any Form 1099-S you received. This amount is
considered a refund of real estate taxes. See Refunds and
rebates, later. Any real estate taxes you paid at closing should be
shown on your settlement statement.
You must look at your real estate tax bill to decide if any
nondeductible itemized charges, such as those listed
CAUTION earlier, are included in the bill. If your taxing authority (or
lender) doesn't furnish you a copy of your real estate tax bill, ask
for it.

!

Prepayment of next year's property taxes. Only taxes paid
in 2025 and assessed prior to 2026 can be deducted for 2025.
State or local law determines whether and when a property tax is
assessed, which is generally when the taxpayer becomes liable
for the property tax imposed.
Refunds and rebates. If you received a refund or rebate in
2025 of real estate taxes you paid in 2025, reduce your
deduction by the amount of the refund or rebate. If you received
a refund or rebate in 2025 of real estate taxes you paid in an
earlier year, don't reduce your deduction by this amount. Instead,
you must include the refund or rebate in income on Schedule 1
(Form 1040), line 8z, if you deducted the real estate taxes in the
earlier year and the deduction reduced your tax. See Recoveries
in Pub. 525 for details on how to figure the amount to include in
income.

Line 5c
State and Local Personal Property Taxes

Enter on line 5c the state and local personal property taxes you
paid, but only if the taxes were based on value alone and were
imposed on a yearly basis.
Example. You paid a yearly fee for the registration of your
car. Part of the fee was based on the car's value and part was
based on its weight. You can deduct only the part of the fee that
was based on the car's value.
Prepayment of next year's property taxes. Only taxes paid
in 2025 and assessed prior to 2026 can be deducted for 2025.
State or local law determines whether and when a property tax is
assessed, which is generally when the taxpayer becomes liable
for the property tax imposed.

Line 5e
State and Local Tax Deduction

If Form 1040 or 1040-SR, line 11b is equal to or less than
$500,000 ($250,000 if married filing separately), and you didn’t
complete Form 2555 or Form 4563, or you didn’t exclude income
from Puerto Rico, enter the smaller of line 5d or $40,000
($20,000 if married filing separately). If Form 1040 or 1040-SR,
line 11b is more than $500,000 ($250,000 if married filing
7

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Line 6. If you lived in more than one locality in the same state
during 2025, 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 2025. 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.

consumed, or a flat charge for mowing a lawn that had grown
higher than permitted under a local ordinance).
• Charges for improvements that tend to increase the value of
your property (for example, an assessment to build a new
sidewalk). The cost of a property improvement is added to the
basis of the property. However, a charge is deductible if it is used
only to maintain an existing public facility in service (for example,
a charge to repair an existing sidewalk and any interest included
in that charge).

TREASURY/IRS AND OMB USE ONLY DRAFT
separately), or if you completed Form 2555, Form 4563, or
excluded income from Puerto Rico, complete the State and
Local Tax Deduction Worksheet to figure the amount to enter on
line 5e.

Line 6
Other Taxes

Enter only one total on line 6 but list the type and amount of each
tax included. Include on this line income taxes you paid to a
foreign country and generation-skipping tax (GST) imposed on
certain income distributions.
You may want to take a credit for the foreign tax instead
TIP of a deduction. See the instructions for Schedule 3
(Form 1040), line 1, for details.
Don't include taxes you paid to a U.S. territory on this line;
instead, include U.S. territory taxes on the appropriate state and
local tax line.
Don't include federal estate tax on income in respect of a
decedent on this line; instead, include it on line 16.

The rules for deducting interest vary, depending on whether the
loan proceeds are used for business, personal, or investment
activities. See Instructions for Form 8990 for more information
about deducting business interest expenses. See Pub. 550 for
more information about deducting investment interest expenses.
You can't deduct personal interest. However, you can deduct

If you use the proceeds of a loan for more than one purpose
(for example, personal and business), you must allocate the
interest on the loan to each use.
You allocate interest on a loan in the same way as the loan is
allocated. You do this by tracing disbursements of the debt
proceeds to specific uses. For more information on allocating
mortgage interest, see Pub. 936.
In general, if you paid interest in 2025 that applies to any
period after 2025, you can deduct only amounts that apply for
2025.
Use Schedule A to deduct qualified home mortgage interest
and investment interest.

Line 8
Home Mortgage Interest

A home mortgage is any loan that is secured by your main home
or second home, regardless of how the loan is labeled. It
includes first and second mortgages, home equity loans, and
refinanced mortgages.
A home can be a house, condominium, cooperative, mobile
home, boat, or similar property. It must provide basic living
accommodations including sleeping space, toilet, and cooking
facilities.

State and Local Tax Deduction Worksheet
Before you begin:

1.

2.

Is the amount on Schedule A, line 5d more than $10,000 ($5,000 if married filing separately)?
No.

Your deduction isn't limited. Enter the amount from Schedule A, line 5d on
Schedule A, line 5e. Don't complete the rest of this worksheet.

Yes.

Enter $40,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

STOP

Enter the amount from Form 1040 or 1040-SR, line 11b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1.
2.

3a.

Enter any income from Puerto Rico that you excluded . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3a.

b.

Enter the amount from Form 2555, line 45 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3b.

c.

Enter the amount from Form 2555, line 50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3c.

d.

Enter the amount from Form 4563, line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3d.

e.

Add lines 3a through 3d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3e.

4.

Add lines 2 and 3e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.

5.

Enter $500,000 ($250,000 if married filing separately) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5.

6.

Is the amount on line 4 more than the amount on line 5?
No.

Skip lines 7 and 8 and enter the amount from line 1 on line 9.

Yes.

Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6.

7.

Multiply line 6 by 30% (0.30) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7.

8.

Subtract line 7 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8.

9.

Enter the larger of the amount on line 8 or $10,000

9.

10.

8

If the amount on Schedule A, line 5d is $10,000 ($5,000 if married filing separately) or less, enter the amount from
Schedule A, line 5d on Schedule A, line 5e. You don’t have to complete this worksheet.

...............................................

State and local tax deduction. Enter the smaller of the amount on line 9 (half the amount on line 9 if married filing
separately) or the amount from Schedule A, line 5d here and on Schedule A, line 5e . . . . . . . . . . . . . . . . . . . . . . . . 10.

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Interest You Paid

qualified home mortgage interest (on your Schedule A) and
interest on certain student loans (on Schedule 1 (Form 1040),
line 21), as explained in Pub. 936 and Pub. 970.

TREASURY/IRS AND OMB USE ONLY DRAFT
A surviving spouse may deduct mortgage interest they pay
after the decedent’s death. To deduct mortgage interest paid by
a decedent, see Form 1041 and Form 706 and their instructions.
Check the box on line 8 if you had one or more home
mortgages in 2025 with an outstanding balance and you didn't
use all of your home mortgage proceeds from those loans to buy,
build, or substantially improve your home. Interest paid on home
mortgage proceeds used for other purposes isn’t deductible on
lines 8a or 8b.
See Limits on home mortgage interest, later, for more
information about what interest you can include on lines 8a and
8b.
If you used any home mortgage proceeds for a business

TIP or investment purpose, interest you paid that is allocable

Limits on home mortgage interest. Your deduction for home
mortgage interest is subject to a number of limits. If one or more
of the following limits applies, see Pub. 936 to figure your
deduction.
Limit for loan proceeds not used to buy, build, or
substantially improve your home. You can only deduct home
mortgage interest to the extent that the loan proceeds from your
home mortgage are used to buy, build, or substantially improve
the home securing the loan ("qualifying debt"). Make sure to
check the box on line 8 if you had one or more home mortgages
in 2025 with an outstanding balance and you didn't use all of the
loan proceeds to buy, build, or substantially improve the home.
The only exception to this limit is for loans taken out on or before
October 13, 1987; the loan proceeds for these loans are treated
as having been used to buy, build, or substantially improve the
home. See Pub. 936 for more information about loans taken out
on or before October 13, 1987.
See Pub. 936 to figure your deduction if you must check the
box on line 8.
Limit on loans taken out on or before December 15, 2017.
For qualifying debt taken out on or before December 15, 2017,
you can only deduct home mortgage interest on up to
$1,000,000 ($500,000 if you are married filing separately) of that
debt. The only exception is for loans taken out on or before
October 13, 1987; see Pub. 936 for more information about
loans taken out on or before October 13, 1987.
See Pub. 936 to figure your deduction if you have loans taken
out on or before December 15, 2017, that exceed $1,000,000
($500,000 if you are married filing separately).
Limit on loans taken out after December 15, 2017. For
qualifying debt taken out after December 15, 2017, you can only
deduct home mortgage interest on up to $750,000 ($375,000 if
you are married filing separately) of that debt. If you also have
qualifying debt subject to the $1,000,000 limitation discussed
under Limit on loans taken out on or before December 15, 2017,
earlier, the $750,000 limit for debt taken out after December 15,
2017, is reduced by the amount of your qualifying debt subject to
the $1,000,000 limit. An exception exists for certain loans taken
out after December 15, 2017, but before April 1, 2018. If the
exception applies, your loan may be treated in the same manner
as a loan taken out on or before December 15, 2017; see Pub.
936 for more information about this exception.
See Pub. 936 to figure your deduction if you have loans taken
out after October 13, 1987, that exceed $750,000 ($375,000 if
you are married filing separately).
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.

Enter on line 8a mortgage interest and points reported to you on
Form 1098 unless one or more of the limits on home mortgage
interest apply to you. For more information about these limits,
see Limits on home mortgage interest, earlier.
Home mortgage interest limited. If your home mortgage
interest deduction is limited, see Pub. 936 to figure the amount of
mortgage interest and points reported to you on Form 1098 that
are deductible. Only enter on line 8a the deductible mortgage
interest and points that were reported to you on Form 1098.
Refund of overpaid interest. If your Form 1098 shows any
refund of overpaid interest, don't reduce your deduction by the
refund. Instead, see the instructions for Schedule 1 (Form 1040),
line 8z.
More than one borrower. If you and at least one other person
(other than your spouse if you file a joint return) were liable for
and paid interest on a mortgage that was your home, you can
only deduct your share of the interest.
Shared interest reported on your Form 1098. If the shared
interest was reported on the Form 1098 you received, deduct
only your share of the interest on line 8a. Let each of the other
borrowers know what their share is.
Shared interest reported on someone else's Form 1098.
If the shared interest was reported on the other person's Form
1098, report your share of the interest on line 8b (as explained in
Line 8b, later).
Form 1098 doesn’t show all interest paid. If you paid more
interest to the recipient than is shown on Form 1098, include the
larger deductible amount on line 8a and explain the difference. If
you are filing a paper return, explain the difference by attaching a
statement to your paper return and printing “See attached” to the
right of line 8a.
If you are claiming the mortgage interest credit (for
holders of qualified mortgage credit certificates issued
CAUTION by state or local governmental units or agencies),
subtract the amount shown on Form 8396, line 3, from the total
deductible interest you paid on your home mortgage. Enter the
result on line 8a.

!

Line 8b

If you paid home mortgage interest to a recipient who didn’t
provide you a Form 1098, report your deductible mortgage
interest on line 8b. Your deductible mortgage interest may be
less than what you paid if one or more of the limits on home
mortgage interest apply to you. For more information about these
limits, see Limits on home mortgage interest, earlier.

Seller financed mortgage. If you paid home mortgage interest
to the person from whom you bought the home and that person
didn’t provide you a Form 1098, write that person's name,
identifying number, and address on the dotted lines next to
line 8b. If the recipient of your home mortgage payment(s) is an
individual, the identifying number is their social security number
(SSN). Otherwise, it is the employer identification number (EIN).
You must also let the recipient know your SSN.

!

CAUTION

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 other person (other than your spouse if filing jointly)
were liable for and paid interest on the mortgage, and the home
mortgage interest paid was reported on the other person’s Form
1098, identify the name and address of the person or persons
9

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to those proceeds may still be deductible as a business
or investment expense elsewhere on your return.

Line 8a

TREASURY/IRS AND OMB USE ONLY DRAFT
who received a Form 1098 reporting the interest you paid. If you
are filing a paper return, identify the person by attaching a
statement to your paper return and printing “See attached” to the
right of line 8b.

Line 8c
Points Not Reported on Form 1098

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

TIP points in the year you paid off the mortgage. However, if

Line 8d

Reserved for future use

Line 9
Investment Interest

Investment interest is interest paid on money you borrowed that
is allocable to property held for investment. It doesn't include any
interest allocable to passive activities or to securities that
generate tax-exempt income.
Complete and attach Form 4952 to figure your deduction.
Exception. You don't have to file Form 4952 if all three of the
following apply.
1. Your investment interest expense is less than your
investment income from interest and ordinary dividends minus
any qualified dividends.
2. You have no other deductible investment expenses.
3. You have no disallowed investment interest expense from
2024.

!

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

CAUTION

For more details, see Pub. 550.

Gifts to Charity

You can deduct contributions or gifts you gave to organizations
that are religious, charitable, educational, scientific, or literary in
purpose. You can also deduct what you gave to organizations
that work to prevent cruelty to children or animals. Certain
whaling captains may be able to deduct expenses paid in 2025
for Native Alaskan subsistence bowhead whale hunting
activities. See Pub. 526 for details.
To verify an organization's charitable status, you can:

• Check with the organization to which you made the donation.

The organization should be able to provide you with verification
of its charitable status, or
10

Examples of Qualified Charitable Organizations

The following list gives some examples of qualified
organizations. See Pub. 526 for more examples.
• Churches, mosques, synagogues, temples, and other
religious organizations.
• Scouts BSA, Boys and Girls Clubs of America, CARE, Girl
Scouts, Goodwill Industries, Red Cross, Salvation Army, and
United Way.
• Fraternal orders if the gifts will be used for the purposes listed
under Gifts to Charity, earlier.
• Veterans' and certain cultural groups.
• Nonprofit hospitals and medical research organizations.
• Most nonprofit educational organizations, such as colleges,
but only if your contribution isn't a substitute for tuition or other
enrollment fees.
• Federal, state, and local governments if the gifts are solely for
public purposes.

Amounts You Can Deduct

Contributions can be in cash, property, or out-of-pocket
expenses you paid to do volunteer work for the kinds of
organizations described earlier. If you drove to and from the
volunteer work, you can take the actual cost of gas and oil or 14
cents a mile. Add parking and tolls to the amount you claim
under either method. But don't deduct any amounts that were
repaid to you.
Gifts from which you benefit. If you made a gift and received
a benefit in return, such as food, entertainment, or merchandise,
you can generally only deduct the amount that is more than the
value of the benefit. But this rule doesn't apply to certain
membership benefits provided in return for an annual payment of
$75 or less or to certain items or benefits of token value. For
details, see Pub. 526.
Example. You paid $70 to a charitable organization to attend
a fundraising dinner and the value of the dinner was $40. You
can deduct only $30.
Gifts of $250 or more. You can deduct a gift of $250 or more
only if you have a contemporaneous written acknowledgment
from the charitable organization showing the information in (1)
and (2) next.
1. The amount of any money contributed and a description
(but not value) of any property donated.
2. Whether the organization did or didn’t give you any goods
or services in return for your contribution. If you did receive any
goods or services, a description and estimate of the value must
be included. If you received only intangible religious benefits
(such as admission to a religious ceremony), the organization
must state this but it doesn't have to describe or value the
benefit.
In figuring whether a gift is $250 or more, don't combine
separate donations. For example, if you gave your church $25
each week for a total of $1,300, treat each $25 payment as a
separate gift. If you made donations through payroll deductions,
treat each deduction from each paycheck as a separate gift. See
Pub. 526 if you made a separate gift of $250 or more through
payroll deduction.
To be contemporaneous, you must get the written
acknowledgment from the charitable organization by the date
you file your return or the due date (including extensions) for
filing your return, whichever is earlier. Don't attach the
contemporaneous written acknowledgment to your return.
Instead, keep it for your records.

DRAFT

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you refinanced your mortgage with the same lender, see
Mortgage ending early in Pub. 936 for an exception.

• Use our online search tool at IRS.gov/TEOS to see if an
organization is eligible to receive tax-deductible contributions
(Pub. 78 data).

TREASURY/IRS AND OMB USE ONLY DRAFT
Limit on the amount you can deduct. See Pub. 526 to figure
the amount of your deduction if any of the following applies.
1. Your cash contributions or contributions of ordinary
income property are more than 30% of the amount on Form
1040 or 1040-SR, line 11b.
2. Your gifts of capital gain property are more than 20% of
the amount on Form 1040 or 1040-SR, line 11b.
3. You gave gifts of property that increased in value or gave
gifts of the use of property.

Amounts You Can't Deduct
• Certain contributions to charitable organizations to the extent
that you receive a state or local tax credit in return for your
contribution. See Pub. 526 for more details and exceptions.

See Safe harbor for certain charitable contributions

TIP made in exchange for a state or local tax credit, earlier

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

Line 11
Gifts by Cash or Check

Enter on line 11 the total value of gifts you made in cash or by
check (including out-of-pocket expenses) unless a limit on
deducting gifts applies to you. For more information about the
limits on deducting gifts, see Limit on the amount you can
deduct, earlier. If your deduction is limited, you may have a
carryover to next year. See Pub. 526 for more information.
Deduction for gifts by cash or check limited. If your
deduction for the gifts you made in cash or by check is limited,

Recordkeeping. For any contribution made in cash, regardless
of the amount, you must maintain as a record of the contribution
a bank record (such as a canceled check or credit card
statement) or a written record from the charity. The written record
must include the name of the charity, date, and amount of the
contribution. If you made contributions through payroll
deduction, see Pub. 526 for information on the records you must
keep. Don't attach the record to your tax return. Instead, keep it
with your other tax records.
For contributions of $250 or more, you must also have a
contemporaneous written acknowledgment from the charitable
organization. See Gifts of $250 or more, earlier, for more
information. You will still need to keep a record of when you
made the cash contribution if the contemporaneous written
acknowledgment doesn't include that information.

Line 12
Other Than by Cash or Check

Enter on line 12 the total value of your contributions of property
other than by cash or check unless a limit on deducting gifts
applies to you. For more information about the limits on
deducting gifts, see Limit on the amount you can deduct, earlier.
If your deduction is limited, you may have a carryover to next
year. See Pub. 526 for more information.

Deduction for gifts other than by cash or check limited. If
your deduction for the contributions of property other than by
cash or check is limited, see Pub. 526 to figure the amount you
can deduct. Only enter on line 12 the deductible value of your
contributions of property other than by cash or check.
Valuing contributions of used items. If you gave used items,
such as clothing or furniture, deduct their fair market value at the
time you gave them. Fair market value is what a willing buyer
would pay a willing seller when neither has to buy or sell and
both are aware of the conditions of the sale. For more details on
determining the value of donated property, see Pub. 561.
Deduction more than $500. If the amount of your deduction is
more than $500, you must complete and attach Form 8283. For
this purpose, the “amount of your deduction” means your
deduction before applying any income limits that could result in a
carryover of contributions.
Contribution of motor vehicle, boat, or airplane. If you
deduct more than $500 for a contribution of a motor vehicle,
boat, or airplane, you must also attach a statement from the
charitable organization to your paper return. The organization
may use Form 1098-C to provide the required information. If your
total deduction is over $5,000 ($500 for certain contributions of
clothing and household items (discussed next)), you may also
have to get appraisals of the values of the donated property. See
Form 8283 and its instructions for details.
Contributions of clothing and household items. A deduction
for these contributions will be allowed only if the items are in
good used condition or better. However, this rule doesn't apply to
a contribution of any single item for which a deduction of more
than $500 is claimed and for which you include a qualified
appraisal and Form 8283 with your tax return.
Recordkeeping. If you gave property, you should keep a receipt
or written statement from the organization you gave the property
to or a reliable written record that shows the organization's name
and address, the date and location of the gift, and a description
of the property. For each gift of property, you should also keep
reliable written records that include:
11

DRAFT

DRAFT

under Line 5, if your cash contribution is disallowed
because you received or expected to receive a credit.

see Pub. 526 to figure the amount you can deduct. Only enter on
line 11 the deductible value of gifts you made in cash or by
check.

TREASURY/IRS AND OMB USE ONLY DRAFT

• How you figured the property's value at the time you gave it. If
the value was determined by an appraisal, keep a signed copy of
the appraisal;
• The cost or other basis of the property if you must reduce it by
any ordinary income or capital gain that would have resulted if
the property had been sold at its fair market value;
• How you figured your deduction if you chose to reduce your
deduction for gifts of capital gain property; and
• Any conditions attached to the gift.
If the gift of property is $250 or more, you must also have a
contemporaneous written acknowledgment from the charity. See
Gifts of $250 or more, earlier, for more information. Form 8283
doesn't satisfy the contemporaneous written acknowledgment
requirement, and a contemporaneous written acknowledgment
isn't a substitute for the other records you may need to keep if
you gave property.
If your total deduction for gifts of property is over $500,
you gave less than your entire interest in the property, or
CAUTION you made a qualified conservation contribution, your
records should contain additional information. See Pub. 526 for
details.

!

Carryover From Prior Year

You may have contributions that you couldn't deduct in an earlier
year because they exceeded the limits on the amount you could
deduct. In most cases, you have 5 years to use contributions that
were limited in an earlier year. Generally, the same limits apply
this year to your carryover amounts as applied to those amounts
in the earlier year. However, carryover amounts from
contributions made in 2021 are subject to a 60% limitation if you
deduct those amounts in 2025. After applying those limits, enter
the amount of your carryover that you are allowed to deduct this
year. See Pub. 526 for details.

Do not enter an amount on any other line of Schedule A.
For more information on how to determine your increased
standard deduction, see Pub. 976.

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

!

CAUTION

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

!

CAUTION

Casualty and Theft Losses
Line 15

Complete and attach Form 4684 to figure the amount of your
loss. Only enter the amount from Form 4684, line 18, on line 15.
Don't enter a net qualified disaster loss from Form 4684,
line 15, on line 15. Instead, enter that amount, if any, on
CAUTION line 16. See Line 16, later, for information about
reporting a net qualified disaster loss.

!

You can only deduct personal casualty and theft losses
attributable to a federally declared disaster to the extent that:
1. The amount of each separate casualty or theft loss is
more than $100, and
2. The total amount of all losses during the year (reduced by
the $100 limit discussed in (1)) is more than 10% of the amount
on Form 1040 or 1040-SR, line 11b.
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
12

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

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 nonwinning bingo, lottery, and raffle tickets) but
only to the extent of gambling winnings reported on Schedule 1
(Form 1040), line 8b.
• Casualty and theft losses of income-producing property
(including losses from financial scams) from Form 4684, lines 32
and 38b, or Form 4797, line 18a.
• Federal estate tax on income in respect of a decedent.
• A deduction for amortizable bond premium (for example, a
deduction allowed for a bond premium carryforward or a
deduction for amortizable bond premium on bonds acquired
before October 23, 1986).
• An ordinary loss attributable to a contingent payment debt
instrument or an inflation-indexed debt instrument (for example,
a Treasury Inflation-Protected Security).
• Deduction for repayment of amounts under a claim of right if
over $3,000. See Pub. 525 for details.
• Certain unrecovered investment in a pension.
• Impairment-related work expenses of a disabled person.

Total Itemized Deductions

Line 18

If you elect to itemize for state tax or other purposes even though
your itemized deductions are less than your standard deduction,
check the box on line 18.

DRAFT

DRAFT

Line 13

increased standard deduction using Schedule A by doing the
following.
1. List the amount from Form 4684, line 15, on the dotted
line next to line 16 as “Net Qualified Disaster Loss” and attach
Form 4684.
2. List your standard deduction amount on the dotted line
next to line 16 as "Standard Deduction Claimed With Qualified
Disaster Loss."
3. Combine the two amounts on line 16 and enter on Form
1040 or 1040-SR, line 12e.

TREASURY/IRS AND OMB USE ONLY DRAFT
2025 Optional State Sales Tax Tables
Income
At
least

But
less
than

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

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

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

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

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

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

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

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

1

2

3

Alabama
306
405
453
492
525
555
581
605
628
657
695
728
759
787
816
846
874
902
1052

371
491
547
594
635
670
702
731
758
793
838
877
914
949
983
1020
1053
1086
1265
476
650
734
805
866
921
970
1015
1056
1110
1180
1243
1301
1355
1410
1469
1522
1574
1867
398
541
611
669
719
764
804
841
874
919
976
1028
1074
1119
1164
1212
1255
1297
1536

421
573
647
708
761
807
850
889
925
972
1032
1087
1136
1183
1231
1281
1327
1371
1623

475
641
721
788
845
897
942
984
1023
1073
1138
1197
1251
1301
1352
1406
1456
1503
1772

528
712
801
875
939
995
1046
1093
1135
1192
1263
1329
1388
1443
1500
1560
1615
1668
1965

Hawaii
397
537
604
660
709
752
790
826
858
901
956
1005
1050
1093
1135
1181
1224
1263
1491

453
597
666
723
773
816
854
890
922
964
1018
1066
1111
1152
1193
1238
1279
1317
1535
552
754
852
934
1005
1067
1124
1176
1225
1288
1368
1442
1508
1571
1635
1702
1765
1825
2164

3

527
696
776
842
899
949
993
1034
1071
1120
1182
1239
1290
1338
1385
1437
1484
1528
1779

335
463
525
578
624
664
701
734
766
806
859
907
951
991
1034
1078
1119
1159
1383

619
845
955
1046
1126
1196
1259
1318
1372
1442
1532
1615
1690
1760
1831
1907
1977
2043
2423

170
233
263
289
312
331
349
366
381
400
427
449
470
491
511
532
551
571
678

453
615
695
760
818
867
913
955
993
1044
1108
1167
1221
1269
1321
1375
1425
1473
1743

472
641
724
792
852
904
952
994
1035
1088
1155
1216
1271
1323
1376
1432
1485
1534
1815

379
524
596
656
709
755
797
836
871
918
979
1034
1084
1131
1179
1230
1278
1323
1582

419
579
658
724
781
832
877
920
959
1010
1077
1136
1191
1243
1296
1351
1404
1452
1734

654
882
991
1083
1161
1231
1293
1351
1404
1473
1561
1641
1714
1782
1851
1925
1993
2058
2423

504
671
752
818
875
926
971
1013
1051
1101
1165
1223
1276
1324
1374
1426
1475
1521
1782

5

446
615
700
769
830
885
933
978
1020
1074
1145
1209
1266
1321
1377
1436
1492
1544
1843

216
297
336
369
397
422
445
466
485
511
543
573
600
626
651
678
704
728
865

232
317
358
394
425
451
475
498
519
545
581
612
641
668
696
725
752
778
924

468
649
738
812
877
935
987
1035
1080
1137
1213
1281
1344
1401
1461
1525
1584
1640
1961

611
813
911
991
1060
1121
1176
1226
1273
1332
1410
1480
1543
1601
1661
1724
1783
1838
2152

688
914
1023
1113
1190
1258
1320
1376
1428
1495
1581
1658
1730
1796
1863
1933
1999
2061
2411

497
688
782
861
929
990
1046
1097
1144
1205
1285
1357
1423
1485
1549
1616
1679
1738
2078

2

3

498
688
781
859
927
988
1043
1093
1139
1200
1279
1351
1416
1477
1539
1606
1668
1725
2061

420
584
665
733
793
846
894
937
978
1032
1100
1163
1221
1274
1329
1387
1442
1494
1790

486
676
770
849
917
978
1033
1084
1131
1193
1273
1345
1412
1473
1537
1605
1668
1726
2070

261
357
405
445
478
509
536
562
585
615
655
691
723
754
785
818
848
877
1043

378
519
589
647
698
742
782
820
854
899
957
1009
1057
1103
1149
1197
1243
1286
1531

416
572
649
712
768
817
861
902
940
990
1053
1111
1164
1214
1264
1317
1368
1415
1685

519
719
818
901
972
1036
1094
1148
1196
1261
1344
1420
1489
1554
1620
1691
1756
1818
2174

550
764
868
956
1032
1100
1162
1218
1270
1339
1427
1507
1581
1649
1720
1795
1865
1931
2309

235
324
368
404
436
464
490
513
535
564
600
633
663
692
721
752
781
808
964

871
1158
1295
1409
1506
1591
1669
1740
1805
1889
1998
2095
2184
2267
2351
2439
2523
2600
3040

356
485
548
600
646
686
722
755
785
826
876
924
966
1005
1047
1090
1129
1168
1383

5

565
786
895
986
1065
1136
1200
1259
1314
1386
1478
1562
1639
1711
1785
1864
1937
2006
2403
459
631
715
785
847
901
950
994
1036
1091
1161
1225
1283
1338
1393
1452
1507
1559
1856

295
406
461
507
547
583
614
644
671
708
754
795
834
869
906
944
981
1015
1212

421
573
646
707
760
806
849
888
923
971
1031
1086
1135
1181
1229
1279
1325
1370
1621

466
633
714
781
840
892
938
981
1020
1071
1137
1198
1252
1303
1356
1411
1462
1510
1787

313
432
491
539
582
619
654
686
714
753
801
846
887
924
964
1004
1043
1080
1289

495
679
770
846
911
970
1023
1070
1115
1174
1249
1318
1381
1439
1499
1563
1622
1678
1998

4.00%
328
453
515
566
610
650
687
719
749
790
841
888
930
970
1012
1054
1095
1133
1353

2
503
681
769
841
903
959
1008
1054
1097
1152
1223
1288
1346
1400
1456
1515
1570
1623
1918

634
882
1003
1106
1195
1274
1346
1412
1474
1554
1657
1752
1837
1918
2001
2089
2170
2248
2693

6.35%
474
651
738
810
874
930
980
1027
1069
1126
1198
1264
1324
1380
1438
1499
1556
1609
1916

2
270
373
423
466
503
535
565
591
616
649
692
730
765
798
832
867
901
931
1112

Over
5

6.50%
593
826
939
1036
1119
1193
1261
1323
1380
1455
1553
1641
1721
1798
1875
1957
2034
2106
2524

4
441
605
687
754
812
865
912
955
995
1048
1115
1176
1232
1285
1338
1394
1447
1497
1783

6.00% Illinois
798
1061
1187
1292
1381
1460
1530
1595
1655
1734
1832
1922
2005
2080
2157
2239
2315
2387
2791

4

2
530
737
840
926
1000
1067
1127
1183
1234
1302
1388
1467
1540
1607
1677
1750
1819
1884
2258

6.00% Georgia

1
747
994
1112
1210
1294
1368
1434
1495
1551
1624
1717
1802
1879
1950
2022
2099
2170
2237
2617

1

2.90% Connecticut
244
334
378
414
447
475
501
524
546
575
611
645
675
704
732
763
792
819
974

1
433
599
681
751
810
863
911
956
996
1050
1119
1182
1240
1294
1349
1408
1461
1513
1810

Over
5

5.60% Arkansas
467
646
733
806
870
927
979
1026
1069
1127
1200
1267
1328
1385
1444
1507
1565
1620
1934

2
197
271
307
336
363
386
406
426
443
466
496
523
547
571
594
619
642
664
790

4.00% Idaho
605
816
917
1001
1074
1138
1196
1249
1298
1363
1444
1519
1586
1649
1713
1781
1845
1904
2244

4

Family Size

2
386
532
605
665
718
765
806
845
882
928
989
1044
1095
1142
1190
1241
1289
1334
1592

6.00% Florida

1,6
570
769
864
943
1013
1073
1128
1178
1225
1285
1362
1433
1496
1556
1617
1681
1741
1797
2117

2

7.25% Colorado
580
792
895
981
1055
1121
1181
1235
1286
1352
1437
1514
1584
1649
1716
1787
1853
1915
2272

4
439
596
673
736
792
841
885
925
963
1012
1074
1131
1183
1231
1281
1332
1381
1427
1689

1

4.00% Arizona
483
638
712
772
825
870
911
949
983
1029
1086
1137
1184
1228
1273
1319
1363
1405
1635

3
519
709
801
877
944
1003
1057
1106
1151
1211
1286
1355
1418
1477
1537
1600
1659
1715
2034

District of Columbia
363
493
557
609
655
695
731
765
796
837
889
935
978
1019
1059
1103
1143
1181
1398

5

2
416
550
613
666
711
751
787
820
849
889
938
983
1024
1061
1100
1142
1179
1215
1416

California
412
564
637
698
752
798
841
879
915
963
1023
1079
1128
1175
1223
1274
1320
1365
1619

4

Family Size
Over
5

350
483
548
603
651
694
731
767
799
842
897
947
992
1035
1079
1124
1168
1209
1442

6.25%
532
722
813
891
957
1015
1067
1116
1161
1220
1294
1363
1425
1482
1542
1604
1661
1716
2030

576
780
878
961
1033
1096
1153
1204
1253
1316
1396
1470
1537
1599
1662
1730
1792
1851
2188

13

DRAFT

DRAFT

Income

Family Size

TREASURY/IRS AND OMB USE ONLY DRAFT
Income
At
least

But
less
than

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

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

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

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

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

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

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

14

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

1

2

3

475
655
743
817
880
937
989
1037
1081
1137
1212
1279
1340
1397
1455
1518
1576
1631
1945

520
716
812
894
964
1026
1082
1133
1181
1244
1324
1398
1465
1527
1591
1659
1723
1782
2126

Kentucky
388
537
610
672
726
773
817
856
893
940
1002
1059
1110
1159
1208
1260
1309
1355
1620

443
613
698
768
829
884
932
978
1020
1074
1146
1211
1268
1324
1380
1440
1496
1549
1852
350
481
545
599
646
687
724
759
790
832
885
933
977
1019
1061
1106
1148
1187
1414

479
664
755
831
898
957
1009
1058
1104
1164
1240
1310
1374
1434
1495
1560
1621
1678
2007

414
582
665
735
796
851
900
945
988
1044
1115
1181
1241
1297
1355
1416
1473
1527
1840

507
703
799
879
951
1013
1069
1121
1169
1232
1313
1387
1455
1518
1583
1652
1716
1777
2126
413
567
642
704
759
806
850
891
927
976
1038
1095
1147
1194
1244
1297
1346
1391
1655
471
662
757
837
907
969
1025
1077
1125
1189
1270
1346
1414
1478
1544
1614
1679
1741
2098

2

3

625
860
976
1072
1157
1231
1298
1360
1418
1493
1589
1677
1757
1832
1909
1991
2067
2138
2549

401
551
626
687
740
787
830
869
906
954
1015
1070
1121
1169
1218
1269
1317
1363
1623

530
734
836
920
993
1059
1118
1172
1223
1289
1374
1451
1522
1588
1655
1727
1795
1858
2223

563
779
887
976
1054
1123
1186
1244
1297
1367
1457
1540
1615
1685
1757
1833
1904
1972
2359

313
434
493
543
587
625
661
693
722
762
812
858
900
939
980
1022
1062
1100
1317

507
696
789
866
933
993
1047
1096
1142
1201
1279
1349
1413
1473
1534
1599
1658
1715
2041

469
643
727
798
860
914
964
1008
1051
1106
1176
1240
1298
1353
1409
1467
1522
1575
1873

318
432
486
532
572
607
639
668
695
730
775
816
853
888
923
961
995
1028
1216

356
494
563
620
670
714
754
791
825
871
928
980
1028
1074
1119
1168
1214
1257
1505

386
535
609
671
726
774
817
857
893
943
1005
1062
1114
1163
1213
1265
1315
1361
1631

362
491
552
605
650
690
726
759
789
829
879
926
969
1007
1048
1091
1130
1168
1380

520
730
836
923
1000
1069
1131
1189
1242
1313
1403
1486
1561
1632
1705
1782
1854
1923
2319

611
819
918
1000
1071
1134
1191
1243
1290
1353
1432
1504
1570
1630
1693
1759
1820
1877
2205

741
991
1111
1210
1295
1371
1438
1500
1558
1632
1727
1815
1893
1966
2040
2119
2193
2262
2653

539
741
840
922
993
1056
1114
1167
1215
1279
1361
1435
1503
1567
1632
1700
1765
1825
2172
409
567
645
711
768
818
865
907
946
997
1063
1124
1180
1231
1284
1341
1393
1442
1728
412
560
631
691
742
787
829
866
901
947
1004
1057
1106
1151
1196
1245
1290
1332
1575
904
1206
1351
1471
1574
1666
1748
1822
1892
1982
2097
2202
2296
2385
2474
2569
2658
2741
3212

1

2

3

605
831
940
1033
1113
1183
1247
1306
1361
1432
1523
1608
1683
1754
1827
1903
1975
2043
2431

417
572
647
710
765
813
857
898
934
984
1046
1103
1155
1203
1253
1306
1355
1400
1666

427
592
674
743
803
856
905
948
989
1044
1113
1176
1234
1287
1343
1402
1457
1509
1806

453
629
715
788
852
908
960
1006
1050
1107
1181
1248
1309
1367
1425
1488
1546
1601
1918

305
413
465
509
546
580
609
637
663
696
738
777
812
845
878
914
947
978
1155

544
745
844
925
996
1059
1116
1169
1217
1281
1361
1435
1502
1565
1629
1697
1761
1821
2163

457
619
699
765
822
871
917
959
997
1047
1112
1170
1224
1273
1324
1377
1428
1475
1743

342
470
533
586
632
672
709
742
774
816
867
915
959
999
1042
1086
1127
1166
1389

346
468
528
577
619
658
692
723
752
789
837
882
921
958
995
1036
1073
1108
1308

374
506
570
623
669
709
746
780
810
851
903
950
993
1033
1073
1117
1157
1194
1411

1051
1400
1568
1707
1827
1932
2027
2113
2194
2297
2430
2551
2661
2762
2866
2976
3078
3174
3718

263
363
411
452
487
519
547
574
598
630
670
708
741
773
805
840
872
903
1077

586
801
907
994
1070
1138
1199
1255
1307
1375
1461
1542
1614
1681
1750
1823
1891
1955
2322
395
534
601
658
706
749
788
824
856
899
954
1003
1048
1091
1133
1179
1222
1261
1489

427
587
666
731
789
840
886
927
967
1018
1084
1144
1197
1248
1301
1356
1408
1456
1736

307
423
480
528
570
606
640
670
699
736
784
828
867
904
942
982
1020
1055
1259

337
465
528
580
626
666
703
736
768
808
861
909
953
993
1035
1080
1121
1160
1384

453
624
707
777
838
892
940
985
1027
1081
1151
1214
1271
1326
1381
1440
1495
1547
1843

668
914
1034
1133
1221
1297
1367
1430
1489
1567
1666
1756
1837
1914
1993
2076
2153
2226
2644

5.50%
412
558
628
687
737
782
823
859
893
937
995
1047
1094
1137
1183
1230
1275
1316
1554

437
590
665
727
780
828
870
909
945
992
1053
1108
1158
1203
1251
1302
1349
1392
1643

6.00%
474
653
741
814
878
934
986
1033
1075
1133
1206
1273
1333
1390
1448
1510
1567
1622
1933

2
361
498
565
621
670
713
753
788
822
865
922
973
1020
1063
1108
1156
1199
1242
1482

Over
5

6.50%
619
848
960
1052
1132
1204
1268
1327
1382
1454
1546
1630
1706
1777
1850
1928
1999
2067
2455

4

392
540
612
673
726
773
814
853
890
936
996
1052
1102
1149
1196
1247
1295
1340
1596

7.00% Missouri
965
1286
1441
1568
1679
1775
1863
1943
2016
2112
2234
2346
2447
2540
2635
2737
2830
2919
3420

5

4

6.25% Michigan
431
585
659
721
775
823
865
905
941
988
1049
1105
1155
1201
1249
1300
1348
1391
1645

4

2
493
675
764
838
903
960
1010
1058
1102
1160
1233
1300
1361
1418
1477
1538
1595
1649
1961

5.00% Maine

2
833
1111
1245
1356
1451
1536
1611
1680
1744
1827
1934
2030
2117
2199
2282
2370
2452
2529
2964

Over
5

6.00% Kansas
567
778
882
968
1043
1109
1170
1225
1276
1343
1429
1507
1578
1644
1713
1785
1852
1916
2280

4
390
529
597
653
702
744
784
820
852
896
951
1000
1046
1089
1131
1178
1221
1260
1491

6.88% Mississippi
492
691
790
873
945
1010
1069
1124
1174
1241
1325
1405
1476
1543
1611
1684
1752
1817
2191

5

2

6.00% Massachusetts
436
598
677
743
800
851
897
939
978
1030
1095
1155
1210
1260
1312
1367
1419
1467
1745

4

Family Size

1
464
638
723
794
856
910
960
1005
1047
1102
1173
1237
1296
1351
1407
1466
1521
1574
1874

6.00% Louisiana

1
447
628
717
792
858
917
971
1020
1065
1125
1203
1274
1339
1399
1461
1527
1589
1648
1986

1

7.00% Iowa
584
804
912
1002
1082
1151
1214
1271
1325
1395
1486
1568
1643
1713
1785
1862
1933
2000
2385

4
386
529
599
658
709
754
794
832
866
912
970
1024
1071
1117
1164
1213
1258
1301
1549

Minnesota
366
513
586
648
702
749
793
833
870
919
982
1040
1093
1142
1192
1246
1297
1345
1619

555
764
867
953
1028
1094
1154
1210
1260
1327
1413
1491
1563
1629
1697
1770
1837
1901
2267

4

Maryland
301
413
468
515
555
590
623
652
679
715
761
803
841
877
914
953
988
1023
1219

5

4

Indiana
408
564
640
704
759
807
852
893
930
980
1044
1102
1155
1204
1255
1308
1359
1406
1677

4

Family Size
Over
5

505
696
789
867
935
995
1049
1099
1146
1206
1284
1355
1420
1480
1542
1608
1669
1726
2058

4.23%
381
525
596
655
707
753
793
832
866
913
972
1027
1075
1121
1169
1219
1265
1310
1563

408
563
639
703
759
807
852
893
930
980
1044
1102
1155
1203
1254
1308
1359
1406
1678

DRAFT

DRAFT

Income

Family Size

TREASURY/IRS AND OMB USE ONLY DRAFT
Income
At
least

But
less
than

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

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

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

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

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

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

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

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

1

2

3

389
544
622
687
742
793
839
880
920
971
1037
1098
1153
1204
1257
1313
1366
1416
1703

422
591
675
745
806
861
911
957
999
1055
1126
1192
1252
1308
1366
1427
1484
1539
1850

New Mexico
366
509
580
639
691
737
779
817
852
899
959
1015
1064
1111
1159
1210
1257
1302
1561

413
575
655
721
780
832
878
922
962
1015
1083
1145
1200
1253
1307
1365
1419
1470
1761
330
455
516
567
611
650
686
718
748
788
839
886
928
968
1008
1051
1091
1129
1346

444
617
704
775
838
894
944
990
1034
1090
1163
1229
1290
1347
1405
1466
1524
1578
1892

397
535
602
658
706
747
786
821
853
896
950
998
1043
1085
1127
1172
1214
1252
1477

467
650
740
817
883
940
994
1043
1088
1148
1224
1294
1358
1418
1479
1544
1605
1661
1992
386
531
602
662
714
760
801
839
874
920
980
1034
1084
1129
1176
1227
1274
1317
1570
449
605
681
743
798
846
889
928
965
1013
1073
1128
1179
1226
1274
1324
1371
1416
1668

2

3

499
699
798
880
954
1019
1078
1131
1181
1247
1332
1410
1481
1547
1615
1688
1755
1819
2189

392
536
607
665
716
762
802
839
873
919
977
1030
1078
1122
1169
1217
1262
1305
1550

486
676
771
849
918
979
1035
1086
1132
1194
1274
1347
1414
1476
1539
1607
1670
1730
2073

513
714
812
896
968
1033
1091
1145
1194
1259
1344
1420
1490
1555
1623
1694
1760
1823
2186

246
339
386
425
458
487
515
539
563
592
631
666
699
729
760
792
823
852
1018

494
675
764
837
901
958
1008
1055
1099
1156
1229
1295
1355
1412
1469
1530
1586
1640
1947

435
599
679
745
804
856
903
945
985
1037
1104
1165
1220
1271
1325
1381
1434
1484
1767

372
513
583
641
692
736
777
814
849
894
953
1005
1054
1099
1146
1194
1240
1284
1532

274
379
431
473
511
544
575
602
628
661
705
744
780
813
848
885
919
952
1136

292
404
460
506
545
581
613
643
670
707
753
795
834
869
906
945
982
1016
1214

420
580
659
724
782
832
878
920
960
1010
1077
1136
1191
1242
1295
1351
1403
1451
1733

452
625
709
780
841
896
945
990
1033
1088
1159
1223
1282
1336
1393
1453
1509
1562
1864

494
665
748
818
876
929
976
1020
1059
1112
1178
1239
1294
1346
1397
1453
1505
1554
1830

370
507
575
631
678
722
761
796
830
872
928
979
1025
1067
1112
1159
1201
1243
1478

525
718
812
891
959
1019
1073
1123
1169
1230
1307
1378
1442
1502
1563
1628
1689
1746
2072
307
423
481
530
572
609
643
674
703
740
789
834
873
911
950
991
1029
1065
1273

423
581
657
721
777
826
870
911
949
998
1061
1119
1172
1221
1271
1324
1374
1421
1689

476
658
747
822
887
944
996
1044
1089
1147
1221
1290
1352
1410
1469
1531
1590
1646
1965
487
668
756
830
893
950
1000
1047
1091
1148
1220
1286
1347
1403
1460
1521
1578
1632
1939

1

2

3

589
804
910
998
1074
1142
1202
1258
1310
1378
1464
1544
1615
1682
1751
1824
1891
1955
2321

402
556
631
694
748
797
842
883
920
969
1032
1090
1143
1191
1242
1296
1346
1392
1664

451
624
708
779
841
896
944
990
1033
1088
1159
1224
1283
1339
1394
1455
1511
1564
1868

318
440
500
549
593
633
667
700
729
769
819
865
907
945
986
1029
1068
1106
1321

334
462
525
577
624
664
701
734
766
807
860
908
952
993
1035
1080
1121
1161
1387

345
465
522
570
611
648
680
711
738
774
821
862
901
936
973
1010
1046
1080
1271

413
555
624
680
729
772
811
847
879
923
977
1028
1072
1115
1158
1203
1245
1286
1512

525
724
823
905
976
1039
1097
1150
1198
1262
1345
1420
1488
1552
1617
1686
1751
1812
2163

318
432
487
534
574
609
642
671
699
734
780
822
859
894
930
968
1003
1037
1229

381
517
584
639
687
729
768
802
835
877
931
981
1026
1067
1110
1156
1198
1238
1465

460
617
694
757
810
859
902
941
978
1026
1087
1142
1192
1238
1287
1336
1383
1428
1679

543
743
841
922
993
1056
1113
1165
1213
1276
1357
1430
1497
1560
1624
1692
1755
1814
2155

351
484
549
604
652
694
732
767
799
842
897
947
991
1034
1078
1123
1166
1206
1439

402
555
629
692
745
794
838
877
914
963
1026
1083
1134
1182
1232
1285
1333
1380
1645

508
702
797
877
947
1008
1064
1115
1163
1226
1305
1378
1445
1507
1571
1639
1702
1762
2104
497
667
748
817
875
927
974
1017
1055
1107
1172
1232
1286
1336
1388
1442
1493
1541
1811
459
624
704
770
828
878
924
966
1005
1056
1121
1180
1234
1285
1335
1390
1441
1489
1761
462
637
723
794
857
912
962
1007
1050
1106
1177
1242
1302
1357
1415
1475
1530
1584
1888

556
768
872
960
1036
1104
1165
1221
1273
1342
1429
1509
1582
1650
1720
1795
1864
1930
2304

4.75%
528
709
795
867
929
984
1034
1080
1121
1175
1245
1308
1365
1419
1474
1530
1584
1635
1921

573
768
862
939
1007
1066
1120
1169
1214
1273
1348
1417
1479
1536
1594
1657
1715
1769
2079

4.50%
488
663
748
819
880
934
983
1028
1068
1123
1192
1255
1312
1365
1420
1478
1531
1582
1871

2
437
601
682
749
808
860
908
951
991
1044
1111
1173
1229
1281
1334
1392
1445
1495
1782

Over
5

6.63%
527
729
829
912
984
1048
1106
1160
1210
1274
1357
1433
1503
1567
1634
1704
1770
1832
2189

1
425
577
651
712
766
812
855
894
929
977
1037
1092
1142
1188
1236
1287
1333
1377
1630

7.00% South Carolina
511
699
791
868
935
994
1047
1096
1142
1200
1277
1347
1410
1469
1528
1592
1651
1708
2029

5

2

5.75% Oklahoma
497
686
779
856
924
984
1038
1088
1134
1195
1273
1344
1409
1469
1530
1596
1657
1715
2047

4

4
483
667
759
835
901
960
1013
1061
1107
1166
1242
1312
1375
1434
1495
1559
1620
1677
2002

4.00% North Carolina

4
460
630
713
782
842
896
943
988
1029
1083
1151
1214
1270
1323
1378
1436
1489
1540
1830

Over
5

6.85% New Jersey
551
755
853
935
1006
1069
1127
1179
1228
1291
1372
1446
1514
1577
1641
1709
1773
1833
2175

1

6.00% Rhode Island
468
631
709
775
831
880
925
967
1004
1054
1117
1175
1227
1276
1325
1378
1427
1474
1736

5

2

5.00% Ohio
406
560
634
697
752
799
843
884
920
969
1031
1089
1140
1188
1238
1291
1340
1386
1651

4

Family Size

5
453
619
701
768
827
878
925
968
1008
1060
1127
1188
1243
1295
1348
1404
1456
1505
1786

4.88% New York

1
427
575
647
707
758
803
844
882
916
962
1020
1072
1120
1165
1210
1258
1303
1345
1584

1

5.50% Nevada
469
657
751
829
897
958
1013
1063
1111
1173
1252
1325
1392
1454
1518
1586
1650
1710
2058

1
362
498
565
619
668
712
751
786
820
862
918
969
1016
1058
1103
1150
1193
1235
1472

Pennsylvania
351
474
534
583
626
664
698
729
758
795
843
887
926
963
1000
1041
1078
1112
1311

448
628
716
791
856
914
967
1016
1060
1119
1195
1265
1328
1388
1449
1514
1575
1633
1963

1

North Dakota
284
391
444
488
526
561
591
619
646
679
724
764
800
835
869
907
941
974
1162

5

1

Nebraska
339
474
541
598
647
691
730
767
801
846
903
956
1003
1048
1095
1144
1189
1233
1483

4

Family Size
Over
5

531
720
812
889
955
1014
1066
1114
1159
1218
1293
1361
1423
1481
1540
1602
1660
1715
2028

6.00%
484
667
757
832
897
955
1006
1054
1099
1157
1232
1300
1362
1420
1480
1543
1602
1657
1975

514
708
803
883
952
1014
1068
1119
1167
1229
1308
1380
1446
1508
1571
1638
1700
1759
2097

15

DRAFT

DRAFT

Income

Family Size

TREASURY/IRS AND OMB USE ONLY DRAFT
Income
At
least

But
less
than

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

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

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

16

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

1

2

3

460
626
707
775
833
885
931
974
1014
1065
1132
1192
1247
1299
1352
1407
1458
1507
1786

515
701
791
866
931
989
1041
1090
1133
1191
1265
1333
1394
1451
1510
1572
1630
1684
1996

Utah
375
508
573
627
673
715
753
786
819
859
912
961
1004
1045
1087
1130
1172
1211
1432

5

1

South Dakota
381
519
586
642
691
734
773
808
841
885
939
990
1036
1079
1122
1169
1212
1252
1485

4

Family Size

558
760
857
939
1009
1072
1128
1180
1228
1291
1371
1444
1510
1572
1636
1703
1765
1824
2160

493
668
754
825
886
939
989
1034
1074
1129
1198
1261
1318
1372
1427
1485
1538
1588
1878

531
720
811
888
954
1012
1064
1113
1157
1216
1290
1358
1420
1477
1536
1597
1655
1710
2021

1

2

3

4.20% Tennessee
595
809
913
1000
1075
1142
1201
1257
1308
1375
1459
1538
1609
1674
1742
1813
1879
1942
2299

2
445
603
680
744
799
848
893
933
970
1020
1082
1138
1190
1239
1288
1341
1388
1435
1696

Over
5
647
879
993
1087
1169
1241
1306
1366
1421
1494
1586
1671
1747
1819
1892
1969
2041
2109
2497

537
728
822
898
965
1024
1077
1125
1171
1230
1305
1373
1436
1494
1553
1616
1675
1730
2044

640
866
976
1067
1147
1217
1280
1338
1391
1460
1550
1631
1705
1774
1844
1918
1988
2053
2425

608
824
929
1016
1091
1158
1218
1273
1323
1390
1476
1553
1623
1689
1756
1827
1893
1955
2310

270
373
422
465
502
533
563
590
614
647
690
727
763
795
829
863
897
928
1106

5

2
710
962
1084
1184
1273
1350
1420
1484
1543
1620
1719
1809
1891
1967
2045
2128
2204
2277
2689

4.85% Vermont
563
763
860
940
1010
1072
1128
1179
1226
1288
1367
1438
1504
1564
1627
1692
1754
1812
2141

4

Family Size

766
1036
1168
1277
1371
1454
1529
1599
1662
1746
1852
1949
2037
2119
2203
2292
2374
2453
2896

306
421
478
526
568
604
638
667
696
733
780
824
863
900
937
978
1015
1050
1252

317
436
495
544
587
625
659
690
719
758
806
851
892
930
969
1010
1049
1086
1294

1

2

3

7.00% Texas
811
1099
1238
1354
1454
1543
1622
1695
1763
1851
1964
2067
2160
2246
2336
2429
2518
2600
3070

1
292
403
457
503
542
577
608
638
664
700
745
786
825
859
896
933
969
1003
1196

Over
5
877
1188
1339
1463
1572
1667
1753
1832
1905
2001
2123
2233
2334
2427
2524
2625
2720
2809
3316

388
535
607
668
721
768
809
849
885
931
992
1047
1098
1145
1193
1244
1292
1336
1595

336
463
525
577
623
662
699
732
763
803
856
903
947
987
1028
1072
1113
1152
1373

241
332
377
414
447
475
502
525
547
577
613
648
678
708
737
769
798
826
985

5

1
452
624
708
778
839
893
942
987
1029
1084
1155
1219
1277
1331
1387
1447
1502
1555
1854

496
682
775
852
919
978
1032
1082
1127
1187
1264
1334
1398
1458
1519
1584
1645
1702
2030

6.00% Virginia
325
448
508
558
602
641
675
708
738
777
828
873
915
954
994
1037
1077
1113
1327

4
529
729
828
910
981
1045
1102
1155
1203
1267
1350
1425
1493
1557
1622
1691
1756
1817
2167

6.25%
557
768
871
958
1033
1100
1160
1216
1266
1334
1421
1500
1571
1638
1707
1780
1848
1912
2281

2
276
381
433
475
513
545
575
602
628
661
704
743
779
811
846
883
916
948
1129

301
414
470
516
557
592
625
655
682
719
765
807
846
883
919
959
995
1030
1227

319
440
499
548
591
630
663
696
724
763
812
857
899
936
976
1018
1056
1093
1303

Over
5
596
823
933
1026
1106
1177
1242
1301
1356
1428
1520
1605
1682
1754
1827
1905
1978
2046
2440

4.30%
334
461
523
575
619
659
696
729
760
800
851
899
941
982
1023
1066
1107
1146
1366

356
491
557
611
660
702
740
776
808
851
907
957
1002
1045
1089
1135
1179
1220
1453

DRAFT

DRAFT

Income

Family Size

TREASURY/IRS AND OMB USE ONLY DRAFT
Income
At
least

But
less
than

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

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

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

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

1

2

3

492
680
773
851
919
979
1033
1084
1129
1190
1268
1341
1406
1465
1528
1594
1656
1714
2049

532
737
838
922
996
1061
1120
1174
1225
1291
1375
1453
1523
1589
1657
1728
1796
1860
2222

Wyoming
247
343
391
431
465
496
524
549
573
604
645
681
715
745
778
812
844
874
1047

281
391
445
490
529
565
596
626
653
689
734
776
814
850
887
925
962
996
1193

5

1

Washington
430
594
675
743
802
855
903
947
987
1040
1108
1171
1228
1281
1335
1393
1447
1498
1790

4

Family Size

565
782
889
978
1056
1125
1187
1245
1298
1368
1458
1541
1615
1685
1757
1833
1903
1970
2356
321
446
508
560
605
645
681
715
746
787
839
887
930
972
1014
1058
1100
1138
1365

1

2

3

6.50% West Virginia
591
818
930
1024
1105
1177
1243
1303
1359
1432
1526
1612
1690
1763
1838
1918
1993
2063
2466

1
304
421
480
529
572
610
645
676
706
744
793
839
880
918
959
1000
1040
1077
1290

Over
5

335
466
530
585
632
674
712
746
779
822
876
927
973
1015
1059
1106
1149
1190
1426

628
869
988
1088
1174
1251
1320
1384
1443
1521
1621
1712
1796
1874
1953
2038
2116
2192
2619

375
532
610
677
735
787
835
878
919
972
1041
1105
1163
1217
1273
1332
1388
1441
1747

435
617
709
786
854
915
970
1021
1068
1130
1211
1285
1352
1416
1481
1550
1615
1677
2033

4

Family Size
5

1
475
675
776
860
935
1001
1061
1117
1169
1238
1325
1407
1481
1550
1621
1697
1768
1836
2227

507
720
828
918
997
1068
1132
1192
1248
1320
1415
1501
1580
1654
1731
1812
1888
1960
2377

Over
5

1

2

3

6.00% Wisconsin
533
758
870
966
1050
1124
1192
1254
1313
1389
1489
1580
1662
1741
1822
1907
1987
2063
2503

570
810
931
1033
1123
1202
1276
1343
1405
1487
1592
1690
1779
1863
1949
2040
2127
2208
2679

328
454
516
568
613
653
690
723
755
795
847
895
938
979
1021
1064
1106
1145
1368

378
523
594
654
706
752
794
832
867
914
974
1029
1079
1125
1173
1224
1271
1316
1573

4

5

1
411
569
647
711
768
818
863
905
943
994
1059
1119
1173
1224
1276
1331
1382
1431
1710

437
604
687
756
816
869
917
962
1002
1056
1125
1189
1246
1300
1355
1414
1469
1520
1816

Over
5

5.00%
458
634
720
792
855
911
962
1008
1051
1108
1180
1246
1307
1363
1421
1482
1540
1593
1903

488
675
767
844
911
970
1024
1073
1119
1179
1256
1326
1391
1450
1512
1577
1638
1696
2026

4.00% Note: Residents of Alaska do not have a state sales tax, but should follow the instructions on
the next page to determine their local sales tax amount.
1. Use the Ratio Method to determine your local sales tax deduction. Your state sales tax
354
494 rate is provided next to the state name.
2. Follow the instructions on the next page to determine your local sales tax deduction.
563
3. The California table includes the 1.25% uniform local sales tax rate in addition to the
619 6.00% state sales tax rate for a total of 7.25%. Some California localities impose a larger local
669 sales tax. Taxpayers who reside in those jurisdictions should use the Ratio Method to determine
714 their local sales tax deduction. The denominator of the correct ratio is 7.25%, and the numerator
755 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
791
to be deducted.
826 only5.amount
The Nevada table includes the 2.25% uniform local sales tax rate in addition to the
871 4.6000% state sales tax rate for a total of 6.85%. Some Nevada localities impose a larger local
929 sales tax. Taxpayers who reside in those jurisdictions should use the Ratio Method to determine
982 their local sales tax deduction. The denominator of the correct ratio is 6.85%, and the numerator
1031 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
1075
1122 purpose of this deduction.
1172
1218
1261
1511

The optional sales tax tables have historically been constructed using data from the Consumer Expenditure Survey (CES), which is administered by the
Bureau of Labor Statistics (BLS). The IRS did not have access to updated data to apply the methodology to create the tables for tax year 2025. To create
these tables for tax year 2025, the IRS used the optional sales tax tables from tax year 2024 and applied two adjustments: 1) adjusted all values in every
table using the rate of growth of total state general sales and gross receipts tax revenues from 2024 to 2025 (adjusted for changes in population) and 2)
adjusted values in the state tables for the state of Louisiana to account for an increase in the tax rate for their state sales tax.

17

DRAFT

DRAFT

Income

Family Size

TREASURY/IRS AND OMB USE ONLY DRAFT
Which Optional Local Sales Tax Table Should I Use?
IF you live in the state of…

AND you live in…

Alabama

Any locality that imposes a local sales tax

THEN use Local Table…
B

Alaska

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

C

Arizona

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

B

Arkansas

Any locality that imposes a local sales tax

B

Colorado

Adams County, Boulder County, Centennial, Colorado Springs, Denver City, El Paso County, Larimer County, Pueblo City, Pueblo
County, or any other locality that imposes a local sales tax

A

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

B

Dekalb County (excluding Atlanta)

Georgia

A

Any other locality that imposes a local sales tax

B

Arlington Heights, Bloomington, Champaign, Chicago, Cicero, Decatur, Evanston, Palatine, Peoria, Schaumburg, Skokie,
Springfield, or any other locality that imposes a local sales tax

Illinois

A

Aurora, Elgin, Joliet, Waukegan

Kansas

Louisiana

B

Any locality that imposes a local sales tax

B

Any other locality that imposes a local sales tax

A

East Baton Rouge Parish

B

Ascension Parish, Bossier Parish, Caddo Parish, Calcasieu Parish, Iberia Parish, Jefferson Parish, Lafayette Parish, Lafourche
Parish, Livingston Parish, Orleans Parish, Ouachita Parish, Rapides Parish, St. Bernard Parish, St. Landry Parish, St. Tammany
Parish, Tangipahoa Parish, or Terrebonne Parish

C

City of Tupelo only

Mississippi

A

City of Jackson only

Missouri

C

Any locality that imposes a local sales tax

B

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

North Carolina

South Carolina

B

Any other locality that imposes a local sales tax

D*

Any locality that imposes a local sales tax

B

Allendale County, Bamberg County, Barnwell County, Calhoun County, Charleston County, Cherokee County, Chester County,
Chesterfield County, Colleton County, Darlington County, Dillon County, Edgefield County, Florence County, Jasper County, Kershaw
County, Lancaster County, Laurens County, Lee County, Marion County, Marlboro County, McCormick County, Saluda County, or
Williamsburg County

A

Abbeville County, Aiken County, Anderson County, Berkeley County, Clarendon County, Dorchester County, Fairfield County,
Greenwood County, Hampton County, Horry County, Lexington County, Myrtle Beach, Newberry County, Orangeburg County,
Pickens County, Richland County, Spartanburg County, Union County, York County, or any other locality that imposes a local sales
tax

B

Sumter County

C

Tennessee

Any locality that imposes a local sales tax

B

Utah

Any locality that imposes a local sales tax

B

Virginia

Any locality that imposes a local sales tax

A

DRAFT

DRAFT

New York

A

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

* Note: Local Table D is just 25% of the NY State table.
The optional sales tax tables have historically been constructed using data from the Consumer Expenditure Survey (CES), which is administered by the Bureau of Labor Statistics (BLS). The IRS did
not have access to updated data to apply the methodology to create the tables for tax year 2025. To create these tables for tax year 2025, the IRS used the optional sales tax tables from tax year 2024
and applied two adjustments: 1) adjusted all values in every table using the rate of growth of total state general sales and gross receipts tax revenues from 2024 to 2025 (adjusted for changes in
population) and 2) adjusted values in the state tables for the state of Louisiana to account for an increase in the tax rate for their state sales tax.

2025 Optional Local Sales Tax Tables
(Based on a local sales tax rate of 1%)
Family Size

Income

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

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

1

2

56
77
87
95
103
109
115
120
125
132
140
148
155
161
169
176
182
188
216

65
88
101
110
119
126
133
139
145
152
162
171
179
187
194
202
210
217
250

3

4

Local Table A
70
75
96 104
110 117
120 128
129 138
137 146
145 154
151 161
158 169
167 178
177 189
187 199
195 208
203 216
212 225
220 235
229 244
237 252
272 290

Family Size
5
79
109
123
134
145
154
162
170
177
187
198
209
218
227
237
247
256
265
305

Over
5
84
116
131
144
154
165
174
182
189
199
211
223
234
244
253
264
274
283
326

1

2

69
93
105
115
123
130
136
142
148
155
165
174
181
188
195
203
210
217
248

82
112
125
136
146
154
162
170
177
186
196
206
215
223
233
242
250
258
295

3

4

Local Table B
92
100
124
134
139
150
151
164
162
176
173
186
181
195
189
204
196
212
206
222
218
236
230
248
240
258
249
268
258
278
268
289
278
300
286
309
327
352

Family Size
5
106
142
159
174
187
197
207
216
224
236
250
263
274
284
296
308
318
328
374

Over
5
115
154
174
189
202
214
224
235
244
256
270
284
297
309
320
333
344
355
405

1

2

88
119
133
144
154
164
172
179
186
195
206
216
225
234
243
252
261
269
306

107
142
159
174
186
196
206
214
223
234
248
260
271
281
291
303
313
323
368

3

4

Local Table C
119
129
159
173
179
193
194
210
207
224
219
238
231
249
240
260
249
270
261
283
276
299
289
314
303
327
314
339
326
352
338
366
349
379
361
390
409
444

Family Size
5
138
184
206
223
240
253
265
276
287
301
318
334
348
362
375
389
402
415
471

Over
5
150
200
223
243
260
275
288
301
312
327
345
363
378
393
407
422
437
451
512

1

2

62
85
96
107
115
122
129
135
141
148
157
167
175
183
190
198
206
213
255

69
94
108
119
128
136
144
150
157
166
177
186
195
203
212
221
230
238
284

3

4

Local Table D
73
77
102 106
115 121
127 133
136 143
145 152
153 160
160 169
168 176
177 185
188 197
199 208
208 218
217 227
226 238
237 248
246 257
254 266
304 318

5
79
110
125
137
148
158
167
175
183
192
205
216
226
237
247
257
267
276
330

Over
5
83
116
131
144
156
167
176
184
192
202
215
227
238
249
259
270
280
290
347

The optional sales tax tables have historically been constructed using data from the Consumer Expenditure Survey (CES), which is administered by the Bureau of Labor Statistics (BLS). The IRS did
not have access to updated data to apply the methodology to create the tables for tax year 2025. To create these tables for tax year 2025, the IRS used the optional sales tax tables from tax year
2024 and applied two adjustments: 1) adjusted all values in every table using the rate of growth of total state general sales and gross receipts tax revenues from 2024 to 2025 (adjusted for changes
in population) and 2) adjusted values in the state tables for the state of Louisiana to account for an increase in the tax rate for their state sales tax.

18