Instructions For Schedule A (Form 1040) - Itemized Deductions

you can use either your actual expenses

Sales Tax Table and the 2017 Optional

1. Look up the table amount for

or the optional sales tax tables.

Local Sales Tax Tables at the end of

each state using the rules stated earlier.

these instructions to figure your state

(If there is no table for a state, the table

Actual Expenses

and local general sales tax deduction.

amount for that state is considered to be

You may also be able to add the state

zero.)

Generally, you can deduct the actual

and local general sales taxes paid on cer-

2. Multiply the table amount of each

state and local general sales taxes (in-

tain specified items.

state by a fraction, the numerator of

cluding compensating use taxes) you

To figure your state and local general

which is the number of days you lived in

paid in 2017 if the tax rate was the same

sales tax deduction using the tables,

the state during 2017 and the denomina-

as the general sales tax rate.

complete the State and Local General

tor of which is the total number of days

Food, clothing, and medical supplies.

Sales Tax Deduction Worksheet or use

in the year (365).

Sales taxes on food, clothing, and medi-

the Sales Tax Deduction Calculator at

3. If you also lived in a locality dur-

cal supplies are deductible as a general

IRS.gov/SalesTax.

ing 2017 that imposed a local general

sales tax even if the tax rate was less

sales tax, complete a separate worksheet

If your filing status is married

than the general sales tax rate.

for each state you lived in using the pro-

filing separately, both you and

Motor vehicles. Sales taxes on motor

rated amount from step (2) for that state

your spouse elect to deduct

vehicles are deductible as a general sales

CAUTION

on line 1 of its worksheet. Otherwise,

sales taxes, and your spouse elects to

tax even if the tax rate was different than

combine the prorated table amounts

use the optional sales tax tables, you al-

the general sales tax rate. However, if

from step (2) and enter the total on

so must use the tables to figure your

you paid sales tax on a motor vehicle at

line 1 of a single worksheet.

state and local general sales tax deduc-

a rate higher than the general sales tax,

tion.

you can deduct only the amount of the

Example. You lived in State A from

tax that you would have paid at the gen-

January 1 through August 31, 2017 (243

eral sales tax rate on that vehicle. In-

days), and in State B from September 1

Instructions for the State and

clude any state and local general sales

through December 31, 2017 (122 days).

Local General Sales Tax

taxes paid for a leased motor vehicle.

The table amount for State A is $500.

Deduction Worksheet

The table amount for State B is $400.

Motor vehicles include cars, motor-

You would figure your state general

cycles, motor homes, recreational vehi-

Line 1. If you lived in the same state

sales tax as follows.

cles, sport utility vehicles, trucks, vans,

for all of 2017, enter the applicable

and off-road vehicles.

amount, based on your 2017 income and

State A:

$500 x 243/365 = $333

You must keep your actual re-

exemptions, from the 2017 Optional

State B:

$400 x 122/365 =

134

ceipts showing general sales

State Sales Tax Table for your state.

Total

= $467

taxes paid to use this method.

Read down the “At least–But less than”

CAUTION

columns for your state and find the line

Trade or business items. Don't include

that includes your 2017 income. If mar-

sales taxes paid on items used in your

If none of the localities in which you

ried filing separately, don't include your

trade or business. Instead, go to the in-

lived during 2017 imposed a local gen-

spouse's income.

structions for the form you are using to

eral sales tax, enter $467 on line 1 of

report business income and expenses to

your worksheet. Otherwise, complete a

Note. The exemptions column refers

see if you can deduct these taxes.

separate worksheet for State A and State

to the number of exemptions claimed on

B. Enter $333 on line 1 of the State A

Refund of general sales taxes. If you

Form 1040, line 6d.

worksheet and $134 on line 1 of the

received a refund of state or local gener-

Income. Your 2017 income is the

State B worksheet.

al sales taxes in 2017 for amounts paid

amount shown on your Form 1040,

in 2017, reduce your actual 2017 state

Line 2. If you checked the “No” box,

line 38, plus any nontaxable items, such

and local general sales taxes by this

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

as the following.

amount. If you received a refund of state

you checked the “Yes” box and lived in

Tax-exempt interest.

or local general sales taxes in 2017 for

the same locality for all of 2017, enter

Veterans' benefits.

prior year purchases, don't reduce your

the applicable amount, based on your

Nontaxable combat pay.

2017 state and local general sales taxes

2017 income and exemptions, from the

Workers' compensation.

by this amount. However, if you deduc-

2017 Optional Local Sales Tax Tables

Nontaxable part of social security

ted your actual state and local general

for your locality. Read down the “At

and railroad retirement benefits.

sales taxes in the earlier year and the de-

least–But less than” columns for your

Nontaxable part of IRA, pension,

duction reduced your tax, you may have

locality and find the line that includes

or annuity distributions. Don't include

to include the refund in income on Form

your 2017 income. See the instructions

rollovers.

1040, line 21. See Recoveries in Pub.

for line 1 of the worksheet to figure your

Public assistance payments.

525 for details.

2017 income. The exemptions column

refers to the number of exemptions

What if you lived in more than one

Optional Sales Tax Tables

claimed on Form 1040, line 6d.

state? If you lived in more than one

state during 2017, use the following

Instead of using your actual expenses,

What if you lived in more than one

steps to figure the amount to put on

you can use the 2017 Optional State

locality? If you lived in more than one

line 1 of the worksheet.

A-4

Instructions For Schedule A (Form 1040) - Itemized Deductions - 2017 Page 4

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