Instructions For Schedule A (Form 1040) - Itemized Deductions

locality during 2017, look up the table

the total of the prorated tax rates on

that worksheet by the amount that you

amount for each locality using the rules

line 3.

entered on line 1 for that state on the

stated earlier. If there is no table for

first worksheet.

Example. Locality 1 imposed a 1%

your locality, the table amount is consid-

Line 7. Enter on line 7 any state and lo-

local general sales tax from January 1

ered to be zero. Multiply the table

cal general sales taxes paid on the fol-

through September 30, 2017 (273 days).

amount for each locality you lived in by

lowing specified items. If you are com-

The rate increased to 1.75% for the peri-

a fraction. The numerator of the fraction

pleting more than one worksheet,

od from October 1 through December

is the number of days you lived in the

include the total for line 7 on only one

31, 2017 (92 days). You would enter

locality during 2017 and the denomina-

of the worksheets.

“1.189” on line 3, figured as follows.

tor is the total number of days in the

1. A motor vehicle (including a car,

year (365). If you lived in more than one

motorcycle, motor home, recreational

January 1 –

locality in the same state and the local

vehicle, sport utility vehicle, truck, van,

September 30:

1.00 x 273/365 = 0.748

general sales tax rate was the same for

and off-road vehicle). Also include any

October 1 –

each locality, enter the total of the prora-

1.75 x 92/365 = 0.441

state and local general sales taxes paid

December 31:

ted table amounts for each locality in

for a leased motor vehicle. If the state

Total

= 1.189

that state on line 2. Otherwise, complete

sales tax rate on these items is higher

a separate worksheet for lines 2 through

than the general sales tax rate, only in-

6 for each locality and enter each prora-

clude the amount of tax you would have

What if you lived in more than one

ted table amount on line 2 of the appli-

paid at the general sales tax rate.

locality in the same state during 2017?

cable worksheet.

Complete a separate worksheet for lines

2. An aircraft or boat, but only if the

Example. You lived in Locality 1

2 through 6 for each locality in your

tax rate was the same as the general

from January 1 through August 31, 2017

state if you lived in more than one local-

sales tax rate.

(243 days), and in Locality 2 from Sep-

ity in the same state during 2017 and

3. A home (including a mobile

tember 1 through December 31, 2017

each locality didn't have the same local

home or prefabricated home) or substan-

(122 days). The table amount for Locali-

general sales tax rate.

tial addition to or major renovation of a

ty 1 is $100. The table amount for Lo-

To figure the amount to enter on

home, but only if the tax rate was the

cality 2 is $150. You would figure the

line 3 of the worksheet for each locality

same as the general sales tax rate and

amount to enter on line 2 as follows.

in which you lived (except a locality for

any of the following applies.

Note that this amount may not equal

which you used the 2017 Optional Local

your local sales tax deduction, which is

a. Your state or locality imposes a

Sales Tax Tables to figure your local

general sales tax directly on the sale of a

figured on line 6 of the worksheet.

general sales tax deduction), multiply

home or on the cost of a substantial ad-

the local general sales tax rate by a frac-

dition or major renovation.

Locality 1:

$100 x 243/365 = $ 67

tion. The numerator of the fraction is the

b. You purchased the materials to

Locality 2:

$150 x 122/365 =

number of days you lived in the locality

build a home or substantial addition or

Total

= $117

during 2017 and the denominator is the

to perform a major renovation and paid

total number of days in the year (365).

the sales tax directly.

Example. You lived in Locality 1

Line 3. If you lived in California, check

c. Under your state law, your con-

from January 1 through August 31, 2017

the “No” box if your combined state and

tractor is considered your agent in the

(243 days), and in Locality 2 from Sep-

local general sales tax rate is 7.2500%.

construction of the home or substantial

tember 1 through December 31, 2017

Otherwise, check the “Yes” box and in-

addition or the performance of a major

(122 days). The local general sales tax

clude on line 3 only the part of the com-

renovation. The contract must state that

rate for Locality 1 is 1%. The rate for

bined rate that is more than 7.2500%.

the contractor is authorized to act in

Locality 2 is 1.75%. You would enter

your name and must follow your direc-

If you lived in Nevada, check the

“0.666” on line 3 for the Locality 1

tions on construction decisions. In this

“No” box if your combined state and lo-

worksheet and “0.585” for the Locality

case, you will be considered to have pur-

cal general sales tax rate is 6.8500%.

2 worksheet, figured as follows.

chased any items subject to a sales tax

Otherwise, check the “Yes” box and in-

and to have paid the sales tax directly.

clude on line 3 only the part of the com-

Locality 1:

1.00 x 243/365 = 0.666

bined rate that is more than 6.8500%.

Don't include sales taxes paid on

Locality 2:

1.75 x 122/365 = 0.585

items used in your trade or business. If

What if your local general sales tax

you received a refund of state or local

rate changed during 2017? If you

general sales taxes in 2017, see

Refund

Line 6. If you lived in more than one

checked the “Yes” box and your local

of general sales

taxes, earlier.

locality in the same state during 2017,

general sales tax rate changed during

you should have completed line 1 only

2017, figure the rate to enter on line 3 as

follows. Multiply each tax rate for the

on the first worksheet for that state and

separate worksheets for lines 2 through

period it was in effect by a fraction. The

6 for any other locality within that state

numerator of the fraction is the number

in which you lived during 2017. If you

of days the rate was in effect during

2017 and the denominator is the total

checked the “Yes” box on line 6 of any

of those worksheets, multiply line 5 of

number of days in the year (365). Enter

A-6

Instructions For Schedule A (Form 1040) - Itemized Deductions - 2017 Page 6

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