Instructions For Schedule A (Form 1040) - 2009 (Page 4 of 15) in pdf

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on a motor vehicle at a rate higher than the

A voucher received or payment made

Line 5

general sales tax rate, you can deduct only

for such voucher under the CARS “cash for

the amount of tax that you would have paid

clunkers” program.

You can elect to deduct state

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at the general sales tax rate on that vehicle.

Veterans’ benefits.

and local general sales taxes in-

Motor vehicles include cars, motorcycles,

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stead of state and local income

Nontaxable combat pay.

motor homes, recreational vehicles, sport

taxes. You cannot deduct

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Workers’ compensation.

utility vehicles, trucks, vans, and off-road

both.

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Nontaxable unemployment compen-

vehicles. Also include any state and local

sation.

State and Local Income

general sales taxes paid for a leased motor

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vehicle. Do not include sales taxes paid on

Nontaxable part of social security and

Taxes

items used in your trade or business.

railroad retirement benefits.

If you deduct state and local income taxes,

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Nontaxable part of IRA, pension, or

You must keep your actual re-

check box a on line 5. Include on this line

annuity distributions. Do not include rollo-

ceipts showing general sales

the state and local income taxes listed be-

vers.

taxes paid to use this method.

low.

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Public assistance payments.

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State and local income taxes withheld

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Economic recovery payments.

from your salary during 2009. Your

If you re-

Refund of general sales taxes.

The exemptions column refers to the num-

Form(s) W-2 will show these amounts.

ceived a refund of state or local general

ber of exemptions claimed on Form 1040,

Forms W-2G, 1099-G, 1099-R, and

sales taxes in 2009 for amounts paid in

line 6d.

1099-MISC may also show state and local

2009, reduce your actual 2009 state and

income taxes withheld.

What if you lived in more than one

local general sales taxes by this amount. If

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state? If you lived in more than one state

State and local income taxes paid in

you received a refund of state or local gen-

during 2009, look up the table amount for

2009 for a prior year, such as taxes paid

eral sales taxes in 2009 for prior year

each state using the above rules. If there is

with your 2008 state or local income tax

purchases, do not reduce your 2009 state

no table for your state, the table amount is

return. Do not include penalties or interest.

and local general sales taxes by this

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considered to be zero. Multiply the table

amount. But if you deducted your actual

State and local estimated tax pay-

amount for each state you lived in by a

state and local general sales taxes in the

ments made during 2009, including any

fraction. The numerator of the fraction is

earlier year and the deduction reduced your

part of a prior year refund that you chose to

the number of days you lived in the state

tax, you may have to include the refund in

have credited to your 2009 state or local

during 2009 and the denominator is the to-

income on Form 1040, line 21. See Recov-

income taxes.

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

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eries in Pub. 525 for details.

Mandatory contributions you made to

the total of the prorated table amounts for

the California, New Jersey, or New York

Optional Sales Tax Tables

each state on line 1. However, if you also

Nonoccupational Disability Benefit Fund,

lived in a locality during 2009 that imposed

Instead of using your actual expenses, you

Rhode Island Temporary Disability Benefit

a local general sales tax, do not enter the

can use the tables on pages A-12 through

Fund, or Washington State Supplemental

total on line 1. Instead, complete a separate

A-14 to figure your state and local general

Workmen’s Compensation Fund.

worksheet for each state you lived in and

sales tax deduction. You may also be able

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Mandatory contributions to the

enter the prorated amount for that state on

to add the state and local general sales taxes

Alaska, New Jersey, or Pennsylvania state

line 1.

paid on certain specified items.

unemployment fund.

Example. You lived in State A from

To figure your state and local general

Do not reduce your deduction by any:

January 1 through August 31, 2009 (243

sales tax deduction using the tables, com-

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days), and in State B from September 1

State or local income tax refund or

plete the worksheet on page A-4 or use the

through December 31, 2009 (122 days).

credit you expect to receive for 2009, or

2009 Sales Tax Deduction Calculator on

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The table amount for State A is $500. The

Refund of, or credit for, prior year

the IRS website. To use the 2009 Sales Tax

table amount for State B is $400. You

Deduction Calculator, go to

state and local income taxes you actually

would figure your state general sales tax as

and enter “Sales tax deduction calculator”

received in 2009. Instead, see the instruc-

follows.

in the search box.

tions for Form 1040, line 10.

State and Local General

State A:

$500 x 243/365 =

$333

If your filing status is married

State B:

$400 x 122/365 =

134

filing separately, both you and

Sales Taxes

Total

$467

your spouse elect to deduct

If you elect to deduct state and local general

sales taxes, and your spouse

If none of the localities in which you

sales taxes, you must check box b on line

elects to use the optional sales tax tables,

lived during 2009 imposed a local general

5. To figure your deduction, you can use

you also must use the tables to figure your

sales tax, enter $467 on line 1 of your

either your actual expenses or the optional

state and local general sales tax deduction.

worksheet. Otherwise, complete a separate

sales tax tables.

Instructions for Line 5b

worksheet for State A and State B. Enter

You cannot deduct new motor

Worksheet

$333 on line 1 of the State A worksheet and

vehicle taxes on line 7 of

$134 on line 1 of the State B worksheet.

If you lived in the same state for all

Line 1.

Schedule A if you make this

of 2009, enter the applicable amount, based

Line 2.

If you checked the “No” box, enter

election.

on your 2009 income and exemptions, from

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

Actual Expenses

the optional state sales tax table for your

checked the “Yes” box and lived in the

state on page A-12 or A-13. Read down the

Generally, you can deduct the actual state

same locality for all of 2009, enter the ap-

“At least – But less than” columns for your

and local general sales taxes (including

plicable amount, based on your 2009 in-

state and find the line that includes your

compensating use taxes) you paid in 2009

come and exemptions, from the optional

2009 income. If married filing separately,

if the tax rate was the same as the general

local sales tax table for your locality on

do not include your spouse’s income. Your

sales tax rate. However, sales taxes on

page A-14. Read down the “At least – But

2009 income is the amount shown on your

food, clothing, medical supplies, and motor

less than” columns for your locality and

Form 1040, line 38, plus any nontaxable

vehicles are deductible as a general sales

find the line that includes your 2009 in-

items, such as the following.

tax even if the tax rate was less than the

come. See the line 1 instructions on this

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general sales tax rate. If you paid sales tax

Tax-exempt interest.

page to figure your 2009 income. The ex-

A-3

Instructions For Schedule A (Form 1040) - 2009 Page 4

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