Instructions For Schedule A (Form 1040) - Itemized Deductions - 2017 Page 17
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1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18Income
Exemptions
Exemptions
Exemptions
But less
At least
than
1
2
3
4
5
Over 5
1
2
3
4
5
Over 5
1
2
3
4
5
Over 5
Income
South Dakota
1
4.5000%
Tennessee
2
7.0000%
Texas
1
6.2500%
$0
$20,000
313
360
391
416
435
463
410
467
504
533
556
589
308
340
360
375
388
404
$20,000
$30,000
464
534
580
615
645
685
613
696
751
793
828
877
475
524
556
579
598
624
$30,000
$40,000
542
623
677
718
753
800
719
815
879
928
969
1025
564
622
659
687
710
741
$40,000
$50,000
608
700
760
807
845
898
809
917
989
1044
1090
1153
641
707
749
781
807
842
$50,000
$60,000
668
768
834
885
927
985
890
1008
1087
1147
1197
1266
710
783
830
865
894
933
$60,000
$70,000
721
829
900
955
1000
1063
963
1090
1175
1240
1294
1368
772
852
903
942
973
1016
$70,000
$80,000
770
885
961
1020
1068
1135
1030
1166
1256
1325
1382
1462
830
916
971
1012
1046
1092
$80,000
$90,000
815
937
1017
1080
1131
1202
1092
1236
1331
1405
1465
1549
884
976
1034
1078
1114
1163
$90,000
$100,000
858
985
1070
1136
1189
1264
1150
1301
1402
1479
1542
1631
935
1032
1094
1140
1178
1230
$100,000
$120,000
914
1050
1141
1210
1267
1347
1228
1388
1495
1578
1645
1739
1003
1107
1173
1223
1264
1319
$120,000
$140,000
987
1134
1232
1307
1368
1454
1328
1502
1617
1706
1779
1880
1091
1205
1277
1332
1376
1436
$140,000
$160,000
1055
1212
1316
1396
1462
1554
1422
1607
1730
1825
1902
2011
1174
1296
1374
1433
1480
1545
$160,000
$180,000
1117
1283
1393
1478
1548
1645
1508
1704
1834
1934
2017
2131
1250
1381
1464
1526
1577
1646
$180,000
$200,000
1176
1351
1467
1556
1629
1731
1590
1796
1932
2038
2124
2245
1323
1461
1549
1615
1669
1742
$200,000
$225,000
1237
1421
1542
1636
1713
1821
1674
1891
2034
2145
2236
2363
1399
1544
1638
1708
1765
1842
$225,000
$250,000
1302
1495
1624
1722
1803
1916
1765
1993
2144
2260
2356
2489
1480
1634
1733
1807
1867
1950
$250,000
$275,000
1364
1566
1700
1803
1888
2006
1850
2088
2247
2368
2468
2608
1557
1719
1823
1901
1964
2051
$275,000
$300,000
1422
1633
1772
1880
1968
2092
1932
2180
2345
2471
2576
2721
1630
1800
1909
1991
2057
2148
$300,000
or more
1766
2026
2199
2332
2442
2594
2413
2719
2923
3080
3208
3388
2068
2285
2423
2527
2612
2727
Income
Utah
2
4.7000%
Vermont
1
6.0000%
Virginia
2
4.3000%
$0
$20,000
273
309
333
351
365
386
200
208
213
216
219
223
210
234
249
261
270
284
$20,000
$30,000
412
464
499
526
548
578
299
311
319
324
328
333
319
354
377
395
409
429
$30,000
$40,000
484
545
586
617
643
679
351
365
373
380
384
391
376
418
444
465
482
505
$40,000
$50,000
546
615
661
696
725
765
395
411
421
427
433
440
426
472
502
525
544
570
$50,000
$60,000
601
677
727
766
798
841
435
452
463
470
476
484
470
521
554
580
600
629
$60,000
$70,000
651
733
787
829
863
911
470
489
500
509
515
524
510
565
601
628
651
682
$70,000
$80,000
697
785
843
887
924
974
503
523
535
544
551
560
547
606
644
673
697
730
$80,000
$90,000
740
833
894
941
980
1033
534
555
567
577
584
594
581
644
684
715
741
776
$90,000
$100,000
780
878
942
992
1032
1089
562
584
598
607
615
625
614
679
722
755
781
818
$100,000
$120,000
833
937
1006
1059
1102
1163
600
624
638
648
657
668
657
727
772
807
836
875
$120,000
$140,000
903
1015
1090
1147
1194
1259
649
675
690
702
710
722
713
789
838
876
906
949
$140,000
$160,000
967
1088
1167
1228
1278
1348
695
722
739
751
760
773
765
846
899
939
972
1018
$160,000
$180,000
1027
1154
1239
1303
1356
1430
737
766
784
796
806
820
814
899
955
998
1033
1081
$180,000
$200,000
1083
1218
1306
1374
1430
1507
777
807
826
839
850
864
859
950
1009
1054
1090
1141
$200,000
$225,000
1142
1283
1376
1448
1507
1588
818
850
870
884
895
910
907
1002
1064
1112
1150
1204
$225,000
$250,000
1205
1353
1452
1527
1589
1675
862
896
917
932
943
959
958
1058
1124
1174
1214
1271
$250,000
$275,000
1264
1420
1523
1601
1666
1756
904
939
961
976
989
1005
1007
1111
1180
1232
1275
1334
$275,000
$300,000
1320
1483
1590
1672
1740
1834
943
980
1003
1019
1032
1049
1053
1162
1234
1288
1333
1394
$300,000
or more
1655
1856
1990
2092
2176
2292
1177
1223
1251
1272
1288
1309
1326
1463
1552
1620
1675
1752
Income
Washington
1
6.5000%
West Virginia
1
6.0000%
Wisconsin
1
5.0000%
$0
$20,000
319
344
360
372
382
395
299
325
342
354
364
377
253
274
288
298
306
318
$20,000
$30,000
495
534
558
577
591
612
470
511
538
557
573
594
389
423
444
460
472
490
$30,000
$40,000
589
634
664
685
703
727
562
612
643
666
685
711
462
501
527
545
560
581
$40,000
$50,000
670
722
755
780
800
827
642
699
735
762
783
813
524
570
598
619
637
660
$50,000
$60,000
743
801
837
865
887
917
714
778
818
848
872
905
580
631
662
686
705
731
$60,000
$70,000
810
872
912
942
966
998
780
850
894
927
953
989
631
686
721
746
767
795
$70,000
$80,000
871
938
981
1013
1039
1074
842
917
964
999
1028
1067
679
737
774
802
824
854
$80,000
$90,000
928
1000
1046
1080
1107
1144
899
979
1030
1068
1098
1139
723
785
825
854
878
910
$90,000
$100,000
983
1058
1106
1142
1171
1211
953
1038
1092
1132
1164
1208
764
830
872
903
928
962
$100,000
$120,000
1055
1136
1188
1226
1257
1300
1025
1117
1175
1218
1253
1301
819
890
935
969
995
1032
$120,000
$140,000
1149
1238
1294
1336
1370
1416
1120
1221
1284
1332
1370
1421
891
969
1018
1054
1083
1123
$140,000
$160,000
1238
1333
1393
1438
1475
1524
1209
1318
1387
1438
1479
1535
959
1042
1095
1134
1165
1208
$160,000
$180,000
1320
1421
1485
1533
1572
1625
1292
1408
1481
1536
1580
1640
1021
1110
1166
1208
1241
1287
$180,000
$200,000
1397
1504
1572
1623
1664
1720
1370
1494
1572
1630
1677
1740
1080
1174
1233
1277
1313
1361
$200,000
$225,000
1479
1592
1664
1717
1761
1820
1453
1584
1666
1728
1778
1845
1142
1241
1304
1350
1388
1439
$225,000
$250,000
1566
1685
1762
1818
1864
1927
1541
1680
1768
1834
1886
1958
1208
1313
1379
1429
1469
1522
$250,000
$275,000
1648
1774
1854
1914
1962
2028
1625
1772
1864
1934
1989
2065
1270
1381
1451
1503
1545
1601
$275,000
$300,000
1727
1859
1943
2005
2056
2124
1706
1860
1957
2030
2088
2167
1330
1446
1519
1574
1618
1677
$300,000
or more
2199
2366
2472
2551
2615
2702
2188
2387
2512
2606
2681
2783
1686
1834
1927
1996
2051
2127
Income
Wyoming
1
4.0000%
Note: Residents of Alaska do not have a state sales tax, but should follow the instructions on the next page to
determine their local sales tax amount.
$0
$20,000
190
206
217
225
231
240
$20,000
$30,000
293
319
335
347
357
371
$30,000
$40,000
349
379
398
412
424
440
$40,000
$50,000
396
431
452
469
482
500
$50,000
$60,000
439
477
501
520
534
554
$60,000
$70,000
479
520
546
566
582
603
$70,000
$80,000
515
559
587
608
625
649
$80,000
$90,000
548
595
625
648
666
691
$90,000
$100,000
580
630
662
685
705
731
$100,000
$120,000
623
676
710
735
756
784
$120,000
$140,000
678
736
773
801
823
854
$140,000
$160,000
730
792
832
862
886
919
$160,000
$180,000
778
844
886
918
944
979
$180,000
$200,000
823
893
938
972
999
1036
$200,000
$225,000
871
945
992
1028
1056
1096
$225,000
$250,000
922
1000
1050
1088
1118
1160
$250,000
$275,000
970
1052
1105
1144
1176
1220
$275,000
$300,000
1017
1102
1157
1199
1232
1278
$300,000
or more
1292
1401
1471
1523
1565
1623
1 Use the Ratio Method to determine your local sales tax deduction, then add that to the appropriate amount in the state table. Your state sales tax rate is provided next to the state name.
2 Follow the instructions on the next page to determine your local sales tax deduction, then add that to the appropriate amount in the state table.
3 The California table includes the 1.25% uniform local sales tax rate in addition to the 6.00% state sales tax rate for a total of 7.25%. Some California localities impose a larger local sales tax. Taxpayers who reside in
those jurisdictions should use the Ratio Method to determine their local sales tax deduction, then add that to the appropriate amount in the state table. The denominator of the correct ratio is 7.25%, and the numerator is
the total sales tax rate minus 7.25%.
4 This state does not have a local general sales tax, so the amount in the state table is the only amount to be deducted.
5 The Nevada table includes the 2.25% uniform local sales tax rate in addition to the 4.6000% state sales tax rate for a total of 6.85%. Some Nevada localities impose a larger local sales tax. Taxpayers who reside in
those jurisdictions should use the Ratio Method to determine their local sales tax deduction, then add that to the appropriate amount in the state table. The denominator of the correct ratio is 6.85%, and the numerator is
the total sales tax rate minus 6.85%.
6 The 4.0% rate for Hawaii is actually an excise tax but is treated as a sales tax for purpose of this deduction.
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