Instructions For Schedule A (Form 1040) - Itemized Deductions - 2017 Page 5
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18State 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/
SalesTax.
TIP
Before you begin:
See the instructions for line 1 of the worksheet if you:
Lived in more than one state during 2017, or
Had any nontaxable income in 2017.
1. Enter your state general sales taxes from the 2017 Optional State Sales Tax Table
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
$
Next. If, for all of 2017, you lived only in Connecticut, the District of Columbia, Indiana, Kentucky, Maine, Maryland,
Massachusetts, Michigan, New Jersey, or Rhode Island, 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, Colorado, Georgia, Illinois, Louisiana, Mississippi, Missouri, New York, North
Carolina, South Carolina, Tennessee, Utah, or Virginia in 2017?
No. Enter -0-.
$
2.
. . . . . . . . . . . . .
Yes. Enter your base local general sales taxes from the 2017 Optional Local
Sales Tax Tables.
3. Did your locality impose a local general sales tax in 2017? 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 2017, see the instructions for line 3 of the
.
worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Did you enter -0- on line 2?
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?
No. Multiply line 2 by line 3.
$
. . . . . . . . . . . . . . . . . . . . 6.
Yes. Multiply line 1 by line 5. If you lived in more than one locality in the same state
during 2017, 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-5
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial