2011 Instructions For Schedule A (Form 1040) (Page 4 of 14) in pdf

Line 3.

If you lived in California, check the

wise, check the “Yes” box and include on

fraction. The numerator of the fraction is

“No” box if your combined state and local

line 3 only the part of the combined rate

the number of days the rate was in effect

general sales tax rate is X.XXXX%. Other-

that is more than X.XXXX%.

during 2011 and the denominator is the to-

wise, check the “Yes” box and include on

tal number of days in the year (365). Enter

What if your local general sales tax rate

line 3 only the part of the combined rate

the total of the prorated tax rates on line 3.

changed during 2011? If you checked the

that is more than X.XXXX%.

“Yes” box and your local general sales tax

Example. Locality 1 imposed a 1% lo-

If you lived in Nevada, check the “No”

rate changed during 2011, figure the rate to

cal general sales tax from January 1

box if your combined state and local gen-

enter on line 3 as follows. Multiply each tax

through September 30, 2011 (273 days).

eral sales tax rate is X.XXXX%. Other-

rate for the period it was in effect by a

The rate increased to 1.75% for the period

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

(See the Instructions for Line 5b Worksheet.)

Keep for Your Records

Instead of using this worksheet, you can find your deduction by using the 2011 Sales Tax Deduction Calculator at IRS.gov .

TIP

Before you begin:

See the instructions for line 1 if you:

Lived in more than one state during 2011, or

Had any nontaxable income in 2011.

1. Enter your state general sales taxes from the applicable table on page A-12 or A-13 . . . . . . . . . . . . . . 1. $

Next. If, for all of 2011, you lived only in Connecticut, the District of Columbia, Indiana, Kentucky,

Maine, Maryland, Massachusetts, Michigan, New Jersey, Rhode Island, or West Virginia, skip lines 2

through 5, enter -0- on line 6, and go to line 7. Otherwise, go to line 2.

2. Did you live in Alaska, Arizona, Arkansas, California (Los Angeles County only), Colorado, Georgia,

Illinois, Louisiana, Missouri, New York State, North Carolina, South Carolina, Tennessee, Utah, or

}

Virginia in 2011?

No. Enter -0-

2. $

. . . . . . . . . . .

Yes. Enter your base local general sales taxes from the

applicable table on page A-14.

3. Did your locality impose a local general sales tax in 2011? Residents of California

and Nevada see the instructions for Line 3 .

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 2011, see the instructions for line 3 . . . . . . . . . . . . . . . . . . . . . . . . . 3.

4. Did you enter -0- on line 2 above?

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 above?

}

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 2011, see the instructions for line 6

7. Enter your state and local general sales taxes paid on specified items, if any . . . . . . . . . . . . . . . . . . . . 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 5. Be sure to check box b on that line . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. $

A-4

2011 Instructions For Schedule A (Form 1040) Page 4

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