Instructions For Schedule A (Form 1040) - Itemized Deductions

If you lived in more than one locality in the

each prorated table amount on line 2 of the

You would figure the amount to enter on

same state and the local general sales tax

applicable worksheet.

line 2 as follows. Note that this amount

rate was the same for each locality, enter

may not equal your local sales tax deduc-

Example. You lived in Locality 1 from

the total of the prorated table amounts for

tion, which is figured on line 6 of the work-

January 1 through August 31, 2011 (243

each locality in that state on line 2. Other-

sheet.

days), and in Locality 2 from September 1

wise, complete a separate worksheet for

through December 31, 2011 (122 days).

lines 2 through 6 for each locality and enter

The table amount for Locality 1 is $100.

The table amount for Locality 2 is $150.

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

Keep for Your Records

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

TIP

Before you begin:

See the instructions for line 1 of the worksheet 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 2011 Optional State and Certain Local Sales Tax Table

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, North Carolina, South Carolina, Tennessee, Utah, or Virginia

}

in 2011?

No. Enter -0-

2. $

. . . . . . . . . . .

Yes. Enter your base local general sales taxes from the 2011

Optional Local Sales Tax Tables for Certain Local Jurisdictions

3. Did your locality impose a local general sales tax in 2011? 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 2011, see the instructions for line 3 of the worksheet . . . . . . . . . . . . 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 of the

worksheet

7. Enter your state and local general sales taxes paid on specified items, if any. See the instructions for

line 7 of the worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. $

8. Deduction for general sales taxes. Add lines 1, 6, and 7. Enter the result here and the total from all

your state and local general sales tax deduction worksheets, if you completed more than one, on

Schedule A, line 5. Be sure to check box b on that line . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. $

A-4

Instructions For Schedule A (Form 1040) - Itemized Deductions - 2011 Page 4

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